## **ANNUAL REPORTS AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2022**
## **LIPHOOK FOOD BANK**
(Charitable Incorporated Organisation)
**CHARITY REGISTRATION No: 1193896**
Castle View Accounting Ltd New Barn Mudberry Lane Bosham Chichester West Sussex PO18 8TS
1
## **LIPHOOK FOOD BANK**
(Charitable Incorporated Organisation)
## **CONTENTS**
|Page 3|Legal & Administrative Information|
|---|---|
|Pages 4 to 6|Trustees' Report|
|Page 7|Statement of Financial Activities|
|Page 8|Balance Sheet|
|Pages 9 to 14|Notes to the Financial Statements|
|Page 15|Independent Examiner's Report|
2
## **LIPHOOK FOOD BANK**
(Charitable Incorporated Organisation)
## **LEGAL AND ADMINISTRATIVE INFORMATION**
## **CHARITY NUMBER**
**CHARITY NUMBER** 1193896 **DATE OF REGISTRATION** 23rd March 2021 **START OF FINANCIAL YEAR** 1st January 2022 **END OF FINANCIAL YEAR** 31st December 2022 **TRUSTEES AT 31ST DECEMBER 2022** C.G.L. Blake A.B. Kinniburgh M.F. Braitch J.D. Cruickshank Z.D. Wright **LEGAL STATUS** Charitable Incorporated Organisation **GOVERNING INSTRUMENT** CIO - Association Registered 23rd March 2021
## **OBJECTS**
The object of the CIO is the relief of financial hardship of persons in Liphook, Hampshire and the surrounding area in the sprit of Christian compassion, in particular but exclusively by **a** ) Distributing emergency food, essential toiletries and household items to individuals in need. **b** ) Engaging in such other beneficial activities as are deemed appropriate by the Trustees, including (but not limited to) the provision of support or signposting to relevant information and other advisory services.
## **CORRESPONDENCE ADDRESS**
## **PRIMARY BANKERS**
## **INDEPENDENT EXAMINERS**
c/o Liphook Junior School Avenue Close Liphook GU30 7QE Lloyds Bank Plc 25 Gresham Street London EC2V 7HN Castle View Accounting Ltd New Barn Mudberry Lane Bosham Chichester West Sussex PO18 8TS
3
## **LIPHOOK FOOD BANK**
(Charitable Incorporated Organisation)
## **TRUSTEES' REPORT**
## **FOR THE YEAR ENDED 31ST DECEMBER 2022**
The trustees present their report with the financial statements of the charity for the period 1 January 2022 to 31 December 2022. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing Document**
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
## **REFERENCE AND ADMINISTRATIVE DETAILS**
## **Registered Charity Number**
1193896
## **Principal Address**
Liphook Junior School Avenue Close Liphook GU30 7QE
## **Trustees**
C G L Blake (Appointed 23.3.21) A B Kinniburgh (Appointed 23.3.21 & Resigned 11.1.23) M F Braitch (Appointed 23.3.21) J D Cruickshank (Appointed 23.3.21) Z Wright (Appointed 23.3.21) A Duncan (Appointed 7.3.23)
## **Independent Examiners**
Castle View Accounting Ltd New Barn Mudberry Lane Bosham Chichester West Sussex P018 8TS
## **Objectives and Activities**
We aim to relieve financial hardship in Liphook, Hampshire and the surrounding neighbourhood by distributing emergency food, essential toiletries and household items to individuals in need, signposting our beneficiaries when needed to other local agencies. Requests for help can be made via referrals from approved partners or personally.
## **Achievements and Performance**
The Liphook Food Bank was set up informally in April 2020 to meet the immediate needs of those in hardship across our area as a result of the Covid-19 Pandemic. The Charities Commission approved us as a Charitable Incorporated Organisation on 23 March 2021. 2022 represented our second full year of operating as a charity.
Based in a rented portacabin in the car park of Liphook Junior School, we are open Tuesday and Friday mornings.
The food bank is available to access by any local resident needing help in difficult times; either via referrals from local agencies or self-referrals. We provide food parcels for up to 4 days on a weekly basis, along with cleaning, baby and sanitary products if needed. Parcels are either collected in person or via delivery. We operate a regular review with each person we are supporting to understand if they are still in need and if we are providing them with the right products.
4
## **LIPHOOK FOOD BANK**
(Charitable Incorporated Organisation)
## **TRUSTEES' REPORT (Continued) FOR THE YEAR ENDED 31ST DECEMBER 2022**
The worsening economic climate has meant that our client base has been expanding with an average of 3 new households joining us every week. The following figures illustrate the current levels of demand:
- We have given out over 100,000 meals since inception
- We give out in excess of 1,000 items per week
- We currently deliver to 20 households every week
- Our collections from the cabin have increased to about 30 households per week.
## **Stakeholders**
The people and organisations we serve and work with are the following:
· **Beneficiaries** – those households and families to whom we provide emergency food and other essential products across the community each week.
· **Donors** – the many individuals or corporate organisation who kindly donate funds, many on a repeat basis. Many local organisations, cafes and businesses have made collections on our behalf, including the local schools and we receive grants from East Hampshire District Council (EHDC).
· **Food Donors** – many people and organisations donate products through collection boxes in local supermarkets, schools and other local businesses and churches or deliver direct to our portacabin.
· **Referrers** – EHDC; our local schools, GP surgeries and churches; Citizen’s Advice Bureau (CAB); Liphook Helphub; Radian Housing.
· **Partners** – Liphook Church Centre and St Mary’s Church Bramshott; Liphook Social Club; Liphook Junior and Infants Schools, Bohunt School; Community First.
· **Local Supermarkets** - Sainsburys and the Co-Op kindly host boxes to collect food donations from the public in both locations.
· **Agencies** – when required and with their consent, we sign-post our service users to other agencies includes Three Counties Money Advice Service and CAB.
· **Suppliers –** local suppliers provide us with facilities free or at cost basis to us.
· **Volunteers -** we have teams of valued volunteers who run the food bank and make deliveries; our trustees and volunteers do the weekly shop for additional items needed.
## **Future Plans**
We aim to acquire two new storage and distribution cabins to meet the growing needs based in same location, with the kind permission of the Junior School. The cabins will both be fully clad in timber with green sedum roofing and electricity moled from the school thereby enabling us to have both fridges and freezers which will allow us to give out fresh produce.
We are delighted to now have the funds in place to press ahead once we receive the necessary consents and permissions needed. Earmarked “restricted funds” for this project are specifically denoted in our accounts. The Trustees expect additional expenditure on this project from our “general funds”.
## **Financial Review**
The accounts presented below summarise our financial performance during the year and financial position at the year-end date.
We have been very successful at fund raising, and the Trustees are extremely grateful to all those who have contributed from the local community and beyond.
As our income during the year exceeded £25k, the charity is obliged to have our accounts ‘independently examined’ by an external accountant qualified in charity accounting. The trustees appointed Castle View Accounting Ltd as our independent examiners.
5
LIPHOOK FOOD BANK
Icharrtable Incryporated OraanlsaiI
TRU8TEES' REPORT Icontlnu•dl
FOR THE YEAR ENDED 31ST DECEMBER 2022
Th• Chjritiog Act 201 t rgwlr•¢ th8 InLSt898 to rygr4rA for hn#ntd yw qi¥8 a tn* and falr
of the state of aff81rs of Ihe CIO dthe ollhe cao for that thc*a ststaments the
Irl a requireo io..
. Seknt svit•ble JKlythom ¢ten¥
. Preparo financ1 *algrr*nt5 cn il)• Wro Cor¢ basi5 U55 it rJ inpw(yiatg to kwme thwl CIO WHI
The truste95 are respowbl8 Ily kwpiry wcpw wlw¢h wth r8a¥QttoLkn aGGur¥Gy ol Iiino th&
fin9[81 pogitson ofthg CIO. Tlw 8180 for 8•feguorthw ts 8856ts ofth• CIO a1 fty loty rg•wnot48
81OFO lor the woVthIttil and delect1 of frIj ofvr iN6glI18&
by Ilw Tru¥1 OTh................................ ..
DD. C_YLLL
#in¢d tyi th•ir behaw by TfU¥t••.................................. .
PTinled N•me'.
## **LIPHOOK FOOD BANK**
(Charitable Incorporated Organisation)
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2022**
|**Notes**
**INCOMING RESOURCES**
**Incoming Resources from Generated Funds**
Donations, Grants & Legacies
**3a**
**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
**TOTAL FUNDS CARRIED FORWARD**|Unrestricted
Restricted
**TOTAL**
**TOTAL**
Funds
Funds
**2022**
**2021**
£
£
£
£
33,341
9,730
43,071
52,711
**33,341**
**9,730**
**43,071**
**52,711**
13,039
-
13,039
11,016
700
-
700
1,434
**13,739**
**-**
**13,739**
**12,450**
**19,602**
**9,730**
**29,332**
**40,261**
28,842
11,419
40,261
-
**48,444**
**21,149**
**69,593**
**40,261**|
|---|---|
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 14 form part of these financial statements.
7
LIPHOOK FOOD BANK
(Charitatle IwrrKrted Ctynk4tionl
BALANCE SHEET
AS AT 31ST DECEMBER 2022
T•t•l
31-O•c-22
FurKts
FuThJs
31-D•c-21
Flx•d A•••ts
TwgitrA8 A888ts
In¥e8tments
Tot•1 Flx•d
Cufr•nt A•x•ts
1ry5 & Pr8paymwts
Cash al Bank 8nd In HaTrJ
Tot*1 Curr•Tht AM•ts
718
48.428
49.144
716
69.5n
70,293
1.816
39,e61
41,677
21.149
21,149
Cr•dttort.' Amrts wthm cm >*r
1A18
NET CURRENT ASSET$
21.149
69,593
40,201
TOTALA88Ef8 le$8 ¢urT8nt
48
21.149
89,5
40,261
Atl¥>Jth Irj du• kn rnrKv th
erts year
T ASSETS
21.149
89,59J
40,261
Fund• ¢llh• ¢haYlty
General FuTras
Rethr¢ted F&
444
48.444
21.149
28.842
11.419
21.149
Totsl Fund8
21,14•
69,593
40,261
11
I lJz3
•J by the Tritst8e& .......
70, L.L-L4
9rthl on tho* téhall by Trwlee........................ ........ .. .....
Prirted Narne..
00111
CR(JiarSHAML(
## **LIPHOOK FOOD BANK**
(Charitable Incorporated Organisation)
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2022**
## **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 notes. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2015) - (Charities SORP - 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.
9
## **LIPHOOK FOOD BANK**
(Charitable Incorporated Organisation)
## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2022**
## **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 £1,500. 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:
Fixtures, Fittings and Equipment
Motor Vehicles
25% - Reducing Balance Basis
25% - Reducing Balance Basis
## **2. TANGIBLE FIXED ASSETS**
The CIO held no tangible fixed assets during this or the financial period.
The annual commitments under non-cancelling operating leases and capital commitments are as follows: 31st December 2022: None
31st December 2021: None
10
## **LIPHOOK FOOD BANK**
(Charitable Incorporated Organisation)
## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2022**
## **3. INCOMING RESOURCES**
|**Note**
**a) Donations, Grants & Legacies**
Gifts & Donations
**5**
Gift Aid|Unrestricted
Restricted
**TOTAL**
**TOTAL**
Funds
Funds
**2022**
**2021**
£
£
£
£
31,201
9,730
40,931
47,590
2,140
-
2,140
5,121
**33,341**
**9,730**
**43,071**
**52,711**|
|---|---|
## **4. RESOURCES EXPENDED**
|**a) Cost of Charitable Activities**
Bank Charges
Food Costs
Gifts & Donations
Insurance Costs
License & Subscriptions
Rent & Rates
Repairs & Maintenance
Sundry Expenses
`
**b) Governance Costs**
Independent Examiners Fees
**9**
Legal & Professional Fees|Unrestricted
Restricted
**TOTAL**
**TOTAL**
Funds
Funds
**2022**
**2021**
£
£
£
£
43
-
43
-
9,635
-
9,635
6,976
1,020
-
1,020
2,020
305
-
305
305
40
-
40
40
1,664
-
1,664
1,523
215
-
215
140
118
-
118
12
**13,039**
**-**
**13,039**
**11,016**
700
-
700
1,416
-
-
-
18
**700**
**-**
**700**
**1,434**|
|---|---|
11
## **LIPHOOK FOOD BANK**
(Charitable Incorporated Organisation)
**NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2022**
## **5. RESTRICTED FUNDS**
## **CURRENT FINANCIAL YEAR**
|Building Fund
**PREVIOUS FINANCIAL PERIOD**
Building Fund|**Balance**
**Balance**
**01-Jan-22**
Income
Expenditure
Transfers
**31-Dec-22**
£
£
£
£
£
11,419
9,730
-
-
21,149
**11,419**
**9,730**
**-**
**-**
**21,149**
**Balance**
**Balance**
**23-Mar-21**
Income
Expenditure
Transfers
**31-Dec-21**
£
£
£
£
£
-
11,419
-
-
11,419
**-**
**11,419**
**-**
**-**
**11,419**|
|---|---|
The restricted funds held are wholly represented by the CIO's cash reserves and are to be expended as specified above.
12
## **LIPHOOK FOOD BANK**
(Charitable Incorporated Organisation)
## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2022**
## **6. INVESTMENTS**
The CIO held no fixed assets investments during this or the previous financial period.
## **7. CASH AT BANK AND IN HAND**
|Cash at Bank & in Hand
**8. DEBTORS AND PREPAYMENTS**
Sundry Debtors
Gift Aid Tax Recoverable|Unrestricted
Restricted
**Total**
**Total**
Fund
Fund
**31-Dec-22**
**31-Dec-21**
£
£
**£**
**£**
48,428
21,149
69,577
39,861
**48,428**
**21,149**
**69,577**
**39,861**
Unrestricted
Restricted
**Total**
**Total**
Fund
Fund
**31-Dec-22**
**31-Dec-21**
£
£
**£**
**£**
-
-
-
50
716
-
716
1,766
**716**
**-**
**716**
**1,816**|
|---|---|
## **9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
|Independent Examiners Fees
Sundry Creditors|Unrestricted
Restricted
**Total**
**Total**
Fund
Fund
**31-Dec-22**
**31-Dec-21**
£
£
**£**
**£**
700
-
700
1,180
-
-
-
236
**700**
**-**
**700**
**1,416**|
|---|---|
## **10. CREDITORS: AMOUNTS FALLING DUE IN MORE THAN ONE YEAR**
The CIO held no long term liabilities during this or the previous financial period.
## **11. NET ASSETS BETWEEN FUNDS**
|Fixed Asset Investments
Net Current Assets
Long Term Liabilities|Unrestricted
Restricted
**Total**
**Total**
Funds
Funds
**31-Dec-22**
**31-Dec-21**
£
£
£
£
-
-
-
-
48,444
21,149
69,593
40,261
-
-
-
-
**48,444**
**21,149**
**69,593**
**40,261**|
|---|---|
13
## **LIPHOOK FOOD BANK**
(Charitable Incorporated Organisation)
## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2022**
## **12. STAFF COSTS AND NUMBERS**
The CIO employed no members of staff during this or the previous financial period.
## **13. TRUSTEES AND OTHER RELATED PARTIES**
The only payments made to the Trustees related to the reimbursement of expenses incurred on behalf of the Charity in furtherance of the Charity objects and no Trustees or related parties received any benefits.
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.
14
LIPHOOK FOOD BANK
(Charitable Incorporated Organisati)
INDEPENDENT EXAMINER'S REPORT ON THE ACCOUNTS
Report to the trustee members of LIQ F¢ Bank 0)Unts lor the yeaf enthj 31st D*8rnb8r 2022 set out on
paggs 7 to 14.
RMp•¢tlv• r•spon*lbllltlH of tru8t•os and •x•mkn•r
Th9 charity's trwtees are resFthsible lor the preparation ol the unts. The chanty's trustees cons¥Jer that an audit i8 not
r8quired for this ygar under tIOn 144 of the Chan"b"es fvLt 2011 Ilhe Chawit*s Act) and Ihat trpendent examination is
needed.
It IB my responsilility lo..
examine the acc4)unts undèr $8CiknI 145 01 the charit ACL
lollow the prOreS laid dry in the bneral Direclm L*v8n by Chwty Comrn¥ion (under 8ection
14515llbl of the charit Act. and
staio wh8lh8r portltsJ*r mattgr8 have cl)* to my altenlknn
8•*l* of Ind•p•nd•nt •x•mln•rfs •t•t•m•nt
My gx8rnlnation w88 carrbed out In 8ccordanc• th g¢ngral Directioro grven by thè Charlty Commlssk)n. An *xarnln8tion
In¢ludee a rovlow of tho oc¢tyJntlng kopt by tho ¢h8rlty ond a f))mpadatsn of the 4G¢ounts pre?ent•d wth thoso
records. tt also inclL#Jos con8h1èrati of any Unu81 iterrs or dnd0Su in tl* a¢¢ounts, and seeking expL9nations trom tha
trusleos conc•mSng #ny suth m#tt•fg. proc*Jur•8 und•rtak•n do hoi providg All tho OnCe that woukl bo roquirod In
an audlt, and con8equentty no opIn lè given a8 to whether the ac(x)w)ts wesani a 'true and fw'r, vlew and the report 1$
Ilmltad lo th m8tt8fS Sst In ts 5IateTrN t*Mt.
Ind•p•nd•nt •x•mln•rf• •lat•m•nt
li) ¥uiiiiI[1l wllli riiy ¥xuiiilii#lluii. Tiv ITwll¥r li com? io my ai*ntk)n-.
1. whlch gi$ mè rèasonable CBu8e lo beligve Ihat in any malwal r8SFrtL lh• rty¥irgments.'
to k••p aecountlng rgwd6 in 8ccordsn¢e ¥th 60Cti) 130 oftho ¢htyritO A¢L" ond
to prepare a¢cA)unts accord wlh tho actountirw records and comply vlth the K4xuntlng wulrements
of ch•rh Act
have not t4en met.. or
to wttlcN In my opinion. att8nticffl ¥houkl be drawn in ¢x¢er to enable 8 proper uTrJ8rstanding of th• g¢¢ount$ to ty•
rè8ch8d.
IQ CollBku MAAT
C8s11e View Accountlng Ltd
New Barn
mdrry Lar
805harn
Chlchester
West Sussex
P0188TS
Date: Awl 2023
15