ANNUAL REPORTS AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2024
MANSFIELD HARRIERS AND ATHLETICS CLUB
(Charitable Incorporated Organisation)
CHARITY REGISTRATION No: 1192846
Castle View Accounting Ltd Ground Floor Offices
53 High Street Arundel West Sussex BN18 9AJ
MANSFIELD HARRIERS AND ATHLETICS CLUB
(Charitable Incorporated Organisation)
CONTENTS
| Page 3 | Legal & Administrative Information |
|---|---|
| Pages 4 to 5 | Trustees' Report |
| Page 6 | Statement of Financial Activities |
| Page 7 | Balance Sheet |
| Pages 8 to 15 | Notes to the Financial Statements |
| Page 16 | Independent Examiner's Report |
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MANSFIELD HARRIERS AND ATHLETICS CLUB
(Charitable Incorporated Organisation)
LEGAL AND ADMINISTRATIVE INFORMATION
CHARITY NUMBER 1192846 DATE OF REGISTRATION 17th December 2020 START OF FINANCIAL YEAR 1st January 2024 END OF FINANCIAL YEAR 31st December 2024 TRUSTEES AT 31ST DECEMBER 2024 Sharon Armitage Beverley Armstrong Richard Massey Barry Holmes Martin Fickling Patrick Carlan Stephen Davies David Robertson Philip Shaw Sarah Bradbury David Lisgo LEGAL STATUS Charitable Incorporated Organisation GOVERNING INSTRUMENT CIO - Association Registered 17th December 2020
OBJECTS
i ) For the public benefit generally but with particular reference to the inhabitants of Mansfield and its surrounding areas. ii ) To promote community participation in healthy recreation by providing: a) Facilities for athletics including running, track and field and all other related sports capable of improving fitness, health and wellbeing. b) Coaching, competition and all other services to support these services. iii ) To provide and assist in the provision of facilities for sport, recreation and other leisure time occupation of such persons with have need for such facilities by reason of their youth, age, infirmity or disability, poverty or social and economic circumstances of for the public at large in the interest of social welfare and with the object of improving or enhancing the quality of life (physical, mental or otherwise).
CORRESPONDENCE ADDRESS 26 The Grange Mansfield Nottinghamshire NG18 4BA PRIMARY BANKERS Lloyds Bank Plc 25 Gresham Street London EC2V 7HN INDEPENDENT EXAMINERS Castle View Accounting Ltd Ground Floor Offices 53 High Street Arundel West Sussex BN18 9AJ
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MANSFIELD HARRIERS AND ATHLETICS CLUB
(Charitable Incorporated Organisation)
TRUSTEES' REPORT
FOR THE YEAR ENDED 31ST DECEMBER 2024
This report covers the period between January to December 2024 inclusive.
The Club entered into a 7-year lease with Mansfield District Council in 2021 to manage and operate the athletics facilities at Berry Hill Park, Mansfield, Nottinghamshire. In the same year the Club established itself as a Charitable Incorporated Organisation (CIO), registered with the Charities Commission (registered charities number 1192846).
Mansfield Harriers has continued to fully meet its constitutional objectives as a CIO which are:
1. for the public benefit generally but with particular reference to the inhabitants of Mansfield and its surrounding areas;
2. to promote community participation in healthy recreation by providing (a) facilities for athletics including running, track & field and all other related sports capable of improving fitness, health and wellbeing; and (b) coaching, competition and all other services to support these activities;
3. to provide and assist in the provision of facilities for sport, recreation and other leisure time occupation of such persons who have need for such facilities by reason of their youth, age, infirmity or disability, poverty or social and economic circumstances or for the public at large in the interests of social welfare and with the object of improving or enhancing quality of life (physical, mental or otherwise).
During 2024 the trusteed have met on a monthly basis with the meeting being chaired by the current Chair, Pat Carlan, with all of the meetings being quorate, these meetings observe the governance, finance and services to the members of Mansfield Harriers. All trustee meetings have been recorded by minutes which are available for inspection at the club. At the club AGM in February the then secretary did not stand for re-election and the current secretary, Richard Massey, was elected in his place.
The club is affiliated to the sports’ governing body, England Athletics, and operates within NGB framework which includes affiliation to other public organisations, leagues and competition providers. England Athletics operates a ‘club standards’ which clubs are encouraged to adhere to, with an assessment programme that delivers quality assurance, welfare and governance.
As well as the trustees of the club there is a small core of volunteers that assist the club in the day-to-day operational duties at the facility. The club has appointed a volunteer coordinator who is responsible for recruiting volunteers to assist with a variety of duties at athletic competitions. The club has 6 keyholders who assume responsibility of opening and closing the facilities at the athletics track and whose names are registered with Mansfield District Council.
2024 saw the club gain ‘Track mark’ status for the athletics track which is a requirement of England Athletics to have the athletics track and adjoining track and field equipment assessed by an independent athletics assessor for safety and quality assurance. The facility fully passed this assessment with an advisory note for the track to be professional cleaned – the facility was issues with ‘Track mark’ certification until March 2028. At a trustee meeting in September 2024, it was agreed that the club should meet the cost of the track cleaning and the work is scheduled for March 2025.
The club is able to offer coaching sessions 5 days per week to its members. Attendance on training nights can range between 60 and 100 at each session with an equal mix of both female and male and age range of 9 years to 75 years. The club also offers training for athletes with disabilities on Saturday morning with a coach who has specific skills to coach those athletes and helps them realise their true potential.
The clubs’ facilities are open to the general public and athletes from other clubs for a small day-pass payment. Various schools and colleges book the club’s facilities for their sports days, athletic competitions and sports studies. The usage of the facilities by non-members, schools and athletes from other clubs is significant and reflects positively on the club meeting its commitments under the terms of its operating lease and charitable objectives.
In 2024 Nottinghamshire Amateur Athletics Association announced that the club’s venue at Berry Hill had been chosen to host the County Track & Field Championships 2025. This is a prestigious 2-day event and is testament to the hard work that the members have shown in raising the profile of the facility.
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MANSFIELD HARRIERS AND ATHLETICS CLUB
(Charitable Incorporated Organisation)
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2024
| Notes INCOMING RESOURCES Incoming Resources from Generated Funds Donations, Grants & Legacies 3a Charitable Activities 3b Activities for Generating Funds 3c Investment Income 3d Other Incoming Resources 3e TOTAL INCOMING RESOURCES RESOURCES EXPENDED Costs of Generating Funds Cost of Charitable Activities 4a Governance Costs 4b TOTAL RESOURCES EXPENDED NET INCOMING (OUTGOING) RESOURCES Funds Brought Forward Transfer Between Funds 5 TOTAL FUNDS CARRIED FORWARD |
Unrestricted Restricted TOTAL TOTAL Funds Funds 2024 2023 £ £ £ £ 475 5,779 6,254 2,520 39,826 - 39,826 33,786 4,237 - 4,237 7,523 1,422 - 1,422 687 - - - 2,055 45,960 5,779 51,739 46,570 37,420 1,565 38,985 29,293 900 - 900 750 38,320 1,565 39,885 30,043 7,640 4,214 11,854 16,527 68,993 1,567 70,560 54,033 3,648 (3,648) - - 80,281 2,133 82,414 70,560 |
|---|---|
Movements on all reserves and all recognised gains and losses are shown above. All of the organisation's operations are classed as continuing.
The notes on pages 9 to 15 form part of these financial statements.
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MANSFIELD HARRIERS AND ATHLETICS CLUB {ch¥ab Inrxxwraied Organltsaionl BALANCE SHEET ASAT 31ST DECEMBER2024 TOTAL 31.Oec.24 TOTAL 31-1)e¢-29 N¢ Furmts Fixod A$s¢ts T•te A$se15 22,204 16,W9 Tolal Fixed Assets 21204 11304 16,oog CurrenlA#8t$ Stk 2.962 5.071 8 Prepwnenls Cash #t Bank and in Total A$$èts 57.655 60.617 1133 1133 59.788 52.7SO 56.921 62,592 CrnthtcrJ'. 2.510 2.540 B.041 NET CLIRREMT ASSET5 on 1133 602fO 54551 ,2BI 1133 70,5&1 Crnthf¢rn'. PwMJn16 lalknj (ts in mcfo Ih) N£r ASSETS 00,281 1133 B2.414 70,$60 Fynds of th• Charlty Gen¢r8E Re5tiictBd 281 8Q281 2.133 6S,993 1,567 2.133 Total Funds 80.281 1133 B2.414 70.S60
MANSFIELD HARRIERS AND ATHLETICS CLUB
(Charitable Incorporated Organisation)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST DECEMBER 2024
1. ACCOUNTING POLICIES
Basis of Preparation & Assessment of Going Concern
Basis of Preparation
The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (SORP 2015) (Second Edition, effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) and the Charities Act 2011.
The Charity meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost unless otherwise stated in the relevant accounting policy notes.
Assessment of Going Concern
Preparation of the accounts is on a going concern basis. The trustees consider that there are no material uncertainties about the Charity’s ability to continue as a going concern.
Incoming Resources
Recognition of Incoming Resources
These are included in the Statement of Financial Activities (SOFA) when:
▪ the charity becomes entitled to the resources;
▪ the trustees are virtually certain they will receive the resources; and
▪ the monetary value can be measured with sufficient reliability
Incoming Resources with Related Expenditure
Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resource and related expenditure are reported gross in the SOFA.
Grants and Donations
Grants and Donations are only included in the SOFA when the charity has unconditional entitlement to the resources.
Tax Reclaims on Donations and Gifts
Incoming resources from tax reclaims are included in the SOFA at the same time as the gift to which they relate.
Contractual Income and Performance Related Grants
This is only included in the SOFA once the related goods or services have been delivered.
Gifts in Kind
Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised. Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or distributed by the charity. Gifts in kind for use by the charity are included in the SOFA as incoming resources when receivable.
Donated Services and Facilities
These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material. The value placed on these resources is the estimated value to the charity of the service or facility received.
Volunteer Help
The value of any voluntary help received is not included in the accounts.
Investment Income
This is included in the accounts when receivable.
Investment Gains and Losses
This included any gain or loss on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year.
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MANSFIELD HARRIERS AND ATHLETICS CLUB
(Charitable Incorporated Organisation)
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2024
1. ACCOUNTING POLICIES (continued)
Expenditure and Liabilities
Liability Recognition
Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.
Governance Costs
Include costs of the preparation and examination of statutory accounts, the costs of the trustees meetings and cost of any legal advice to trustees on governance or constitutional matters.
Grants with Performance Conditions
Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SOFA once the recipient of the grant has provided the specified service or output.
Grants Payable without Performance Conditions
These are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to a grant which remain in control of the charity.
Investments
Investments quoted on a recognised stock exchange are valued at market value at the year end. Other investment assets are included at trustees' best estimate of market value.
Unrestricted funds
These funds can be used for the general objectives of the charity as set out in the trustees report. The movements of the unrestricted funds are given in the Statement of Financial Activities.
Restricted funds
These funds are where the donor has specified a purpose for the donation made. These restrictions often arise as a result of appeals for special offerings for specific purposes.
Designated funds
These funds are funds set aside by the trustees out of unrestricted general funds for particular purposes or projects.
Fixed Assets
Fixed Assets are capitalised if they can be used for more than one year and cost at least £50.00. They are valued at cost or, if gifted, at the value to the charity on receipt.
Depreciation Expense
Depreciation is calculated at a rate to write off the cost of tangible fixed assets over their estimated useful lives. The rates applied are as follows:
General Equipment 10% - Straight Line Basis Athletic Equipment 10% - Straight Line Basis Furniture & Fittings 10% - Straight Line Basis IT Equipment 33% - Straight Line Basis
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MANSFIELD HARRIERS AND ATHLETICS CLUB
(Charitable Incorporated Organisation)
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2024
2. TANGIBLE FIXED ASSETS
| Cost 01-Jan-24 Additions Net Book Value at 31-Dec-24 Depreciation 01-Jan-24 Charge Depreciation at 31-Dec-24 Net Book Value 31-Dec-24 Net Book Value 31-Dec-23 |
General Athletic Fittings & IT TOTAL Equipment Equipment Equipment Equipment 2024 £ £ £ £ £ 6,976 11,379 1,549 458 20,362 3,608 5,352 - - 8,960 10,584 16,731 1,549 458 29,322 1,419 2,297 255 382 4,353 1,039 1,548 102 76 2,765 2,458 3,845 357 458 7,118 8,126 12,886 1,192 - 22,204 5,557 9,082 1,294 76 16,009 |
|---|---|
The annual commitments under non-cancelling operating leases and capital commitments are as follows: 31st December 2024: None
31st December 2023: None
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MANSFIELD HARRIERS AND ATHLETICS CLUB
(Charitable Incorporated Organisation)
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2024
3. INCOMING RESOURCES
| a) Donations, Grants & Legacies Gifts & Donations b) Charitable Activities Facility Hire Membership & Track Fees c) Activities for Generating Funds Advertising Income Café Income Fundraising Income Kit Sales d) Investment Income Interest e) Other Incoming Resources Sundry Income Reimbursements |
Unrestricted Restricted TOTAL TOTAL Funds Funds 2024 2023 £ £ £ £ 475 5,779 6,254 2,520 475 5,779 6,254 2,520 8,283 - 8,283 7,526 31,544 - 31,544 26,260 39,826 - 39,826 33,786 1,000 - 1,000 1,450 2,787 - 2,787 5,113 450 - 450 29 - - - 931 4,237 - 4,237 7,523 1,422 - 1,422 687 1,422 - 1,422 687 - - - 75 - - - 1,980 - - - 2,055 |
|---|---|
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MANSFIELD HARRIERS AND ATHLETICS CLUB
(Charitable Incorporated Organisation)
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2024
4. RESOURCES EXPENDED
| a) Cost of Charitable Activities Activities & Events Bank Charges Cafe Costs Cleaning Costs Club Kit Costs Courses Costs Depreciation Expense EA Fees League Fees Office Costs Rent & Rates Repairs & Maintenance Sundry Expenses Utility Costs ` b) Governance Costs Independent Examiners Fees 9 |
Unrestricted Restricted TOTAL TOTAL Funds Funds 2024 2023 £ £ £ £ 9,870 - 9,870 8,984 25 - 25 27 2,634 - 2,634 115 95 - 95 37 2,043 - 2,043 931 - - - 1,200 2,765 - 2,765 2,082 7,357 - 7,357 6,100 - 450 450 2,791 271 - 271 339 1,133 - 1,133 1,265 2,604 1,115 3,719 981 - - - 812 8,624 - 8,624 3,630 37,420 1,565 38,985 29,293 900 - 900 750 900 - 900 750 |
|---|---|
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MANSFIELD HARRIERS AND ATHLETICS CLUB
(Charitable Incorporated Organisation)
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2024
5. RESTRICTED FUNDS
CURRENT FINANCIAL YEAR
| Athletic Equipment Fund EA Legal Fees Fund Equipment Fund Event Fund League Fees Fund Mayors Fund MDC Sports Dev Notts AAA Refurbishment Fund Rent Fund Buckley Brown Track & Jump Pit Fund Welfare Officer Fund |
Balance Balance 01-Jan-24 Income Expenditure Transfers 31-Dec-24 £ £ £ £ £ 584 - - - 584 150 - - - 150 (40) 1,300 - (969) 291 225 - - - 225 - - - - - 358 - - - 358 245 - 460 - (215) - 1,179 - (1,179) - (152) - 655 - (807) 33 - - - 33 - 3,300 450 (1,500) 1,350 (136) - - - (136) 300 - - - 300 1,567 5,779 1,565 (3,648) 2,133 |
|---|---|
PREVIOUS FINANCIAL YEAR
| Athletic Equipment Fund EA Legal Fees Fund Equipment Fund Event Fund League Fees Fund Mayors Fund MDC Sports Dev Refurbishment Fund Rent Fund Track & Jump Pit Fund Welfare Officer Fund |
Balance Balance 01-Jan-23 Income Expenditure Transfers 31-Dec-23 £ £ £ £ £ 584 - - - 584 150 - - - 150 305 - 345 - (40) 225 - - - 225 991 1,800 2,791 - - 358 - - - 358 245 - - - 245 (152) - - - (152) 33 - - - 33 (136) - - - (136) 300 - - - 300 2,903 1,800 3,136 - 1,567 |
|---|---|
The restricted funds held are wholly represented by the CIO's cash reserves and are to be expended as specified above.
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MANSFIELD HARRIERS AND ATHLETICS CLUB
(Charitable Incorporated Organisation)
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2024
6. INVESTMENTS
The CIO held no fixed assets investments during this or the previous financial year.
7. CASH AT BANK AND IN HAND
| Cash at Bank & in Hand 8. DEBTORS AND PREPAYMENTS Sundry Debtors |
Unrestricted Restricted TOTAL TOTAL Fund Fund 31-Dec-24 31-Dec-23 £ £ £ £ 57,655 2,133 59,788 56,921 57,655 2,133 59,788 56,921 Unrestricted Restricted TOTAL TOTAL Fund Fund 31-Dec-24 31-Dec-23 £ £ £ £ - - - 600 - - - 600 |
|---|---|
9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| Independent Examiners Fees Sundry Creditors |
Unrestricted Restricted TOTAL TOTAL Fund Fund 31-Dec-24 31-Dec-23 £ £ £ £ 900 - 900 750 1,640 - 1,640 7,291 2,540 - 2,540 8,041 |
|---|---|
10. CREDITORS: AMOUNTS FALLING DUE IN MORE THAN ONE YEAR
The CIO held no long term liabilities during this or the previous financial year.
11. NET ASSETS BETWEEN FUNDS
| Fixed Asset Investments Net Current Assets Long Term Liabilities |
Unrestricted Restricted TOTAL TOTAL Fund Fund 31-Dec-24 31-Dec-23 £ £ £ £ 22,204 - 22,204 16,009 58,077 2,133 60,210 54,551 - - - - 80,281 2,133 82,414 70,560 |
|---|---|
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MANSFIELD HARRIERS AND ATHLETICS CLUB
(Charitable Incorporated Organisation)
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2024
12. STAFF COSTS AND NUMBERS
The CIO employed no members of staff during this or the previous financial year.
13. TRUSTEES AND OTHER RELATED PARTIES
No payments were made to trustees or any persons connected with them during this financial period. No material transaction took place between the organisation and a trustee or any person connected with them.
14. RISK ASSESSMENT
The Trustees actively review the major risks which the charity faces on a regular basis and believe that maintaining the free reserves stated, combined with the annual review of the controls over key financial systems carried out on an annual basis will provide sufficient resources in the event of adverse conditions. The Trustees have also examined other operational and business risks which they face and confirm that they have established systems to mitigate the significant risks.
15. RESERVES POLICY
The Trustees have considered the level of reserves they wish to retain, appropriate to the CIO's needs. This is based on the CIO's size and the level of financial commitments held. The Trustees aim to ensure the CIO will be able to continue to fulfil its charitable objectives even if there is a temporary shortfall in income or unexpected expenditure. The Trustees will endeavour not to set aside funds unnecessarily.
16. PUBLIC BENEFIT
The CIO acknowledges its requirement to demonstrate clearly that it must have charitable purposes or ‘aims’ that are for the public benefit. Details of how the CIO has achieved this are provided in the Trustees report. The Trustees confirm that they have paid due regard to the Charity Commission guidance on public benefit before deciding what activities the CIO should undertake.
17. STOCK
Stock consists of item acquired in order to generate profits to further the Charity's objects. Stock is valued at the lower of cost or net realisable value.
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MANSFIELD HARRIERS AND ATHLETICS CLUB
(Charitable Incorporated Organisation)
INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS
Report to the trustees/ members of Mansfield Harriers and Athletics Club on the accounts for the year ended 31st December 2024 set out on pages 7 to 15.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.
It is my responsibility to:
-
examine the accounts under section 145 of the Charities Act,
-
follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and
-
state whether particular matters have come to my attention
Basis of independent examiner’s statement
My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.
Independent examiner's statement
In connection with my examination, no matter has come to my attention:
-
which gives me reasonable cause to believe that in any material respect, the requirements:
-
to keep accounting records in accordance with section 130 of the Charities Act; and
-
to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act
have not been met; or
- to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
K. Collaku MAAT Castle View Accounting Ltd Ground Floor Offices 53 High Street Arundel West Sussex BN18 9AJ
Date: 15th April 2025
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