CHARITY COMMISSION FOR ENGLAND AND WALES Trustees, Annual Report for the perlod From Period start date 01.02.2022 To Perlod end date 31.12.2022 Charity name: Lars•n's Prlde Charity registration number: 1197746 Objectlves and Activltles SORP reference Sumrnary of the purposes of the charity as sel out in its governing document Para 1.17 Lar5en's Pride FS a registered charity, constltuted as a charltable Incorporated organisatton (CIO) in February 2022. Larsèn's PrSdè's objects are the relief of Ihose in need by reason of ill health. specifically childrèn with brain tumours and thelr familles. In particular but not limited to the provision of big cal soft toys and provldlng grant fundlng to other organisations and projocts focusing on the relief of need of chSldron with a brain tumour diagnosis and their famllles. Today. Larsen's Pride comprlses nlne truslees, all of whom are volunteers. of chlldhood cancer. Larsen's Pride's govemlng document sels out Ils objects, powers and how It is to bo administered. Tho CIO'S only vollng members are Its charity trustees. If the CIO 5s wound up, the members havo no Ilablllty lo contrlbute to Its assets and no personal responsibility for settllng Its debts and Ilabllltles. The trustees are legally responsible for ensurlng Ihat the charlty Is well governed and run effectively and efficiently. The trustees regularly revlew the skllls, knowledge, experience and balance of Ihe board and look to recruSt new trustees if any gaps are identified. Once vetted, new trustees are appointed by a resolutlon passed at a properly convened meetin of the board The purpose of the CIO Is, for the publlc beneflt, to Improvè the Ilves of chlldren (0-12 years) wlth braln tumours, in land and Wale5. Larsen's ride's Summary of the main activities in relation to those purposes for the public benefit. in arb'cular. the Para 1.17 and
activities, projects or services identified in the accounts. objects are Ihe relief of those in need by reason of ill health. specifically children with brain tumours and their families. in particular but not limited to the provision of big cat soft toys and providing grant funding to other organisations and projects focusing on the relief of need of children wilh a brain tumour diagnosis and their families. Our main activities in 2022 were as follows: -Larsen's Pride distributed over 150 Jellycat soft toys throughout 2022, primarily to three treatment centres (Nottingham, University College London Hospital and Noah's Ark Children's Hospital, Cardiffj. These provided comfort to children undergoing treatment for a brain tumour. .We commissioned an animation, to support children through radiotherapy, explaining their treatment and the experience of undergoing radiotherapy. It is Larsen's Pride's hope that this will support more children and families to undergo radiotherapy awake. -we commissioned a series of videos, explaining the roles of staff working In a radiotherapy department. These videos will support children to understand the roles of different people in Iheir treatment and remove anxiety around their radiotherapy experience. Statement confimiing whether the trustees have had regard to the guidance issued by the Charity Commission on public benefit Para 1.18 The trustees are responsible for preparing their annual report and the financial ststements of the charity in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of Ihe charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to: Select suitable accounting policies and apply them consistently Observe the methods and principles in the Charities SORP
• Make judgements and estimates that are reasonable and prudent .-T-__Tr7-7
SORP reference The charity was invited to present at the Oncology Professional Care Conference at London Excel. This was an excellent opportunity to share our work and ambitions as well as making new connections. such as with BOPA (British Oncology Pharmacists Association). Feedback from the event demonstrated an immediate impact in changing practice, .1 have just listened to your presentation at OPC. all I can say is wowl . I will take away the patient centred care part of the story, thank you." Summary of the main achievements of the charity, identifying the differen the charity's work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole. Para 1.20 We have also built a key relationship with Sheffield Hallam University after delivering a number of workshops to third year radiotherapy students. The charity has been invited back next year to deliver again. Paediatric care and support would not be taught on this course without our workshops. This means that our work has equipped an entire cohort of graduating therapeutic radiographers with skills to care for paediatric patients that they othenvise would not have had before commencing ernploymenl. This will improve the care and support of paediatric patients attending for radiotherapy across centres all over the UK. As aforementioned, we have had a very successful first year of fundraising and have increased our delivery of Jellycat soft toys to around 250 in 2023. This is up from around 150 in 2022. Around 500 children are dlagnosed with a braln tumour in the UK each year, therefore this number demonstrates that we are now reaching around 50°/0 With our soft toys and an initial introduction to our work. The charity has developed an animation to familiarise children wlth Ihe radlotherapy treatment pathway. wlth two key aims. First. to bring courage and comfort and remove fear. and second. to improve the likelihood that younger children can access radiotherapy without a general anaesthetic. We have already had significant engagement with the animation from trealment centres across the UK. The animation supports radio ra hers who ma not be trained in
paediatrics by providing them with a child friendly resource lo communicate the process on their behalf. 11 also supports children to understand what the treatment experience will be like and how and why they may want to try lo access it awake. Increasing the number of children who access radiotherapy awake not only buys these children time at horne and with their families and reduces the amount of invasive procedures they need, but it will also reduce the cost involved in centres requiring an anaesthetist and recovery bed for these children on a daily basis. Finally, to support the animation, we have produced a number of in-person videos with the support of Nottingham Radiotherapy Centre, where we have also nurtured an important relationship. These videos introduce the health care professionals that children and families will meet during radiotherapy. They also reinforce the fact that you can ask any of these staff about the treatment, side effects or any other concerns or queries. These videos have been shared via Radiotherapy UK lo treatmenl centres across the UK and now staff have access and are able to share these with every family they support. Each of our key achievements has come about from building strong working relationships with families, health care professionals, HE institutions and suppliers. These excellent relationshlps set an excellent trajectory for growing and developing our work in 2023124. Additional infomiation (optional) You ma choose to include further statements where relevant about: NIA Achievements against objectives set Para 1.41 NIA Performance of fundraising activities against objectives set Para 1.41 NIA
Investment performance against objectives Para 1.41 NIA Other
Financial Review Review of the charity's financial position at the end of the period Para 1.21 The first year of the charity saw an income of £26.931 generated. Primarily this income was generated from individual donations and individual fundraising, with exception of a number of businesses that supported our work, most notably Ascona Foundation. Expenditure totalled £6,493, with the most significant expenditure £4,525 on Jellycat soft toys. £20,438 was the closing balance for the year, which was a pleasing performance in difficult economic circumstances and the first year of the charity. It is anticipated that financial conditions will continue to be challenging, however, as the charity progresses there will be greater opportunity to apply for funds from grants and trusts. Statement explaining the policy for holding reserves stating why they are held Para 1.22 Larsen's Pride received a small number of donations that were restricted and used significantly more unrestricted funds in 2022, to meet it's charitable purposes, than It received In designated funds. To provide assurances to the children we support and security for our suppliers. the trustees consider it appropriate to always hold reserves of at least £10.000. equivalent to 12 months, operating expenditure Amount of reserves held Para 1.22 Al the end of Larsen's Pride's first year. it was agreed the charity would attempt to retain £10,000 in reserve at all times. The remainder, £10,438, is due to be spent in 202312024 with a number of projects earmarked for remaining funds (Radiotherapy filming, animation, acquisition of robot), in addition to expanding the number of treatment centres supported with Jellycat soft lo s, from 3 to 6. NIA Reasons for holding zero reserves Details of fund materially in deficit Explanation of any UnrtaIntieS about the charity continuing as a going concern Para 1.22 Para 1.24 NIA Para 1.23 The charlty has a Ilmited number of fixed outgoings and is in a healthy position going into 2023124.
Additional infomiation (optional) You ma choose to include further statements where relevant about: NIA The charity's principal sources of funds (including any fundraising) Para 1.47 Larsen's Pride do not currently have any investments and it is not planned in the short-medium term to make any investments. Investment policy and objectives including any social investment policy adopted Para 1.46 The principal risk to Larsen's Pride is the ability to diversify it's income. In the first year the financial results are pleasing. particular given the economlc climate. However, fundraising has been focused on the networks of trustees and It will be important to proactively seek new funding sources in 2023, to ensure the charity is able to reach more children with a brain tumour. A description of the principal risks facing the charity Para 1.46 Larsen's Pride has implemented a risk register to monitor additional risks, such as Trustees obligations. data protection and reputational risk. This will be updated regularly and reviewed and agreed each year at the AGM. NIA Other
Structure, Governance and Management Desoription of charity's InJsts'. Type of governing document 1.25 cio How is the charity consliluted? Para 1.25 Charitable incorporated oryani5ation I ui iii Ibui yuraied A4.4iioialicJn, CIO) Trustee selection meth(MJs including details of any constitutional provisions e.g. election to post or name of any person or body entit18d to appoint one or more trust88S Para 1.25 Trustaes, apart from the first charity trustees. are selecled vla an open application process. To date, Laf8en's Prlde has appointed four trustees vla this melhod. which requires a CV and covoring statement and inlerview to be compleled, before recommendations are made al a meetlng of the Trustees. The provislons set out In the govemlng document are as follows: (1) Apart Irom the first charlty trustees, every trustee must be appolnted for a temi of three years by a resolutlon passe b at a properly convened meeting of the charlty trustees. (2) In selecting individuals for appolntment as charlty Iruslees, the Charlty trustees must have regard to the skills, knowledge and experlence needed for the effectlve admlnlstratlon of the CIO. No person or body IB entitled to appoint a Irustee and Lar5en's Pride has no paid staff who are represented on the board of trusteès. Addltlonal Inforniatlon (optlonal) You ma choose lo include further statements where relevant about.. Larsen's Prlde have deslgned and Implemented the followlng pollcles In 2022: Policies and procedures adopted for the induction and training of trustees Par8 1.51 -complaints Policy -conflict of Interest Policy -Expenses Policy -Volunteerlng Pollcy -safeguarding Policy (Chlldren and Adults) -Privacy Policy -Rlsk Re .Ister Larsen's Pride has nine volunteer trustees and no pald staff or volunteers. The charity's organisational structure and any wider Para 1_51 The charlty Is CPD NOW accredited wlth the Soclety..of Radlographers.
network with which the charity works NIA Relationship with any related parties Para 1.51 NIA Other Reference and Administrative details Charit name Other name the chari uses Re istered charil number Charity's principal address Larsen's Pride NIA 1197746 Redlands Cottage, Hasguard Cross, Haverfordwest, SA62 3SJ
Names of the charity trustees who manage the charity Dates acted if not for whole ear Trustee name Office lif any) Name of person lor body) entitled toa oint trustee ifan Holly Elizabeth Roberts NIA NIA Lyndon Roberts Estelle Beatrix Maria Macleod NIA NIA NIA NIA Helen Godfrey Clamp Sophie Jones Dr Dhurgsharna Whitton NIA NIA NIA NIA NIA NIA 251512022 onwards Claire Hardy Catherine Goodwin NIA 241612022 onwards NIA NIA NIA 10 12 13 14 15 16 17 18 19 20 Cor orate trustees - names of the diredors at the date the re Dlrector name ortwasa roved Name of trustees holding title to propety belonging to Ihe charity Trustee name Dates aed rf not for whole ear
Funds held as custodian trustees on behalf of others Description of the assets NIA held in this capacity Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity's objects NIA Details of arrangements for safe custody and segregation of such assets from the charity s own assets NIA Additional infomiation (optional) Names and addresses of advisers (Oplional infomiationl Type of Name Address adviser Name of chief executive or names of senior staff members (Optional information) NIA Exemptions from disclosure Reason for non-disclosure of ke ersonnel details NIA Other o tional infomiation NIA
Declarations The trustees declare that they have approved the trustees. report above. Signed on behalf of the charity's Irustees Slgnature(s) Full name(s) Position (eg Secretary. Chair, etc) Lyndon Roberts Secretary Holly Elizabeth Roberts Chair Date 611012023
rogers spencer CharteTEd Accountants Our Ref.. MB I JH I L265 1300900 melvin@rogers-spencer.co.uk The Trustees Latsen's Pride RedlaThJs Cottage Hasguard Cross Haverfordwest Pembrokeshire SA62 3SJ 6 October 2023 Dear Sir5 The purpose ol this letter is to set OLJt th8 basi5 on which w8 are to act as indep8nd8nt 8xaminers of the charity and the respective areas of responsibility of the trustees and of ourselves. Responslbllitles of trustees and independent examlners As Iruslees of the charity, you are responsible for maintaining proper accounting records and an appropriate system of internal control lor the charity and for pparing the account and statement In accordance with the Charities Act 2011 and regulations thereunder. Your responsibility for the preparatlon of the financial statements extends to the application of exemptions and options on transition to, and application of, new accounting standards. As trustees ol the charitable company you should consider the impact ol new accounting standards on the charitable company, including the impact on going cOnrn. In accordance with the Charities Act 2011 Section 133, where Ihe charity's gross incorne in any financial year does not exceed £250,000, the charity's trustees may elect to prepare a receipts, and payments account and a statement of assets and liabilities as its annual statement of accounts. You have elected to prepare such an account and statement. Under the Charities Act 2011 we have a statutory responsibilty to state whether or not any 8tters have corne lo our attention to which in our opinion, gttention should be dravm in order to enable 8 proper underst8nding of the 8ccounts to be r88ched, and to report whether or nol any matter has come to our attents'on in connection with the examination which gives us reasonable cause to believe that in any maierial respecl.. accounting records have not been kept by the charity in accordance wth Section 130 Charities Act 2011," and bl the account and statem6nt are not in agreement with the accounting records. char ,*'" gE countyts sip.fe 1871 e accoun ement do not comply with the aoUntIng requirements of the New51ead House Pelhatn Road Nottingham NG5 IAP t 0115 960 8412 • advice@rcEer>spencer.couk www.rogers-3penc•r.eo.uk
Charities Act 2011. We are also required to report any of the following matters that have become apparent during the course tsf our examination.. whether there has been any material expenditure ()[ action whieh appears not to be in accordan with the trusts of the charity., and bl whether any inforrnalion or explanation to which we are enty'lled under regulation 33 of the Charits'es (Accounts and Reportsl Regulation 2008 has not been afforded to us. We shall plan our work on the basis that an 8xaminats.on reptrrt is raquirad for tha yèar, un18ss you inform LJS in writing that eith8r'.- the tharity requires an audit of the accounts., or bl the charity requires neither an audit nor an examination report. Should you instruct us to carry out an audit, then a separate letter of engagement will be required. Should you inform us that the charity requires n8ith8r an audit nor an 8xamin8tion, th8n we shall have no rèsponsibilitie5 to the charity, èxc8Pt those specifically agreed upon between us in respect of other profession81 service5. Should our work lead us to nClude that the charity is not en'ed to exemption from an audit ol the accounts, or should we be unable to reach a conclusion on this matter, then we will not issue any port and will notify you in writing of the reasons. In these circumstances, il appropriate, we will discuss vAth you the need to appoint an auditor. 1.10 We have 8 statutory duty to r8POrt to the Charity Cotnrnission under s8Ction 156 01 the Charitie5 Act 2011 such matt8rs Iconc8rning the activit185 or affairs of the charity or any connected institution or body corporatel of which we become aware during the course of our examination which are lor are likely to bel of material significance to the Charity Comrnission in the exercise of their powers of inquiry into, or acting for the protecb'on of charities. In common with all accountancy and legal practices, we are required by PrOed$ of Crirne Act 2002 and the Money Laundering Regulations to.. have due diligence procedLJres for th8 identifiG9tion of all clients., rnaintain appropriate records of evidenoe to support customer due diligence.. and report in accordance with the relevant legislation and regulations. Scope of Examlnatlon Our examination will be conducted in accordance with the Charity Commission's 'Directions and Guidance Notes for the Carrying out of an Independent Exarnination.. Our procedures will consist of cornp8ring the 8CCOLJnts with the accounting records. vouching some Tn8terial 1 5ignific8nt transactions, making limited enquiri85 of th8 officers of the charity and only in certain circumstances seeking independent evidence to support entries in the accounting records. or the presentation ol the accounts. We shall also review the trustees. report and discuss with you the financial arcumstances of the charity at the end ol the year. Our examination is not designed to identify all significant weaknesses in the charity's
systems but. if such weaknesses come to our notice during the course ol our examination which we think should be brought lo your attention, we shall report them to you. Any such report may not be provided to third parties without our prior written consent. Such consent will be granted only on the basis that such reports are not prepared with the interests of anyone other than th8 charity in tllind and that w8 accept no duty or responsibility lo any other party as concerns the reports. As part ol our norrral procedures, we rnay request you to provide written confirmation of oral presenliOnS which we have Teceived from you during the course of the examination on matters having a material effect on the account and statement. In order to assist us with the examination of your financial statements, we shall request sight of all documents or statements, including the truslees, report, which arè due to bè
Such assistan may include the following.. advising you on investrnents g8n8r8lly, but not recommending 8 particular investrnent or typ8 of inv85trn8nt., referring you to 8 Permffted Third Paty IPTPI lan independent firm authorised by the FSAI and assisting you and the authorised third party during the course of any advice given by that party. This may include cornrnent on. or explanation of, the advi received Ibul we will not make alternative recommendationsl. The PTP will issue you with his own terms and conditions letter, will be remunerated separately lor his services and will lake lull responsibility for compliance with the requirements of the Financial Servi$ and Markets Act 2000. The firm may receive commission fr()m such an introduction, in which cas8 you will b8 fully informed of th8 8xpect8d sIZ8 and natur8 ol such cornrnission at the time of the introduction. advising on the sale of a contradually b85ed investrnent other than disposing of any rights or interests which you may have as a member of a personal pension scherne.. advising and assisting you in transactions concerning shares or other securities not quoted on a recognised exchange., managing investments Or acting as trustee lor donee of a power of attomeyl where decisions to invest are taken on the advice of an authorised person", If you are dissatlsfied in any way wth our services described in this section, you Should follow the prooedure5 set out in the 'Quality of Service" section. In the unlikely event that we cannot rneet our liabilities to you, you may be able to ¢18im wmpensation under the Chartered Acunt8nts, Compensation scheme. Cli•nt moniès We may. frorn time to time. hold money on your behalf. Such money will be held in trust in a client bank account. which is segregated from the firm's funds. The 8ccount will be operated, and all funds dealt with. in accordance with the Clients, Money Regulations of the Institute of Chartered Accountants in England and Wales. In order to avoid an excessive amount of administration, interest will only b8 paid lo you where the amount of interest that would be eamed on the balances held on your behalf in any calendar year exceeds £25. Any such interest would be calculated using the prevailing rate applied by Lloyds Bank PIC for small deposits subject to the minimurn period of notice for withdrawals. Subject to any tax legislation, interest will be paid gross. If the tot81 surn of tnon8y held on your behalf exc8ed5 £10,000 for 8 period of rnor8 than 30 day5, or such surn 15 likely to be h8ld for mor8 than 30 days, then the rnon8y will b8 placed in a separate interest-bearing client bank account designated to you. All interest eamed on such money will be paid to you. Subject to any tax legislation, interest will be paid gross. We will return monies held on your behalf promptly as soon as there is no longer any reason to retain those funds. If any funds remain in our client account that a unclaimed and the client to which they relate has remained untraced for five years or we as a firm ceas6 to praetisè thèn wè may pay thosè moniès to a règisterèd charity. Fee5 Our fees are computed on the basis of the time spent on your affairs by the partners and our staff and on the levels of skill and responsibility involved. If it IS n8cessary to carry out work outside the responsibilities outlined in thi5 18tter it will involve 8ddition81 fees. Accordingly we would like to point out that it is in your interests lo ensure that your records etc., ar8 wmpleted to the agreed stage.
Our lems relating to payment of amounts invoiced and not covered by standing orders. where appropriate, are strictly 30 days net. Rètèntion of and acc•ss to rècords During the course of our work we will collect inlomation fr(>m you and others acting on your behaw and wll return ariy original documents lo you following the preparation and examination of your accounts and returns. Whilst certain documents may legally belong to you, we intend to destroy correspondence and other papers that we store which are more than seven years old, other than documents which we consider to be of continuing significance. If you require retention of any d()cument you must notify LJS ol that lact in writing. Applleablè law This engagemenl letter shall be govemed by and construed in accordance with, English law. The Courts of England shall have exclusive jurisdiction in latiOn to any claim, dispute or difference conmIng the engagement letter (including the firm's tems of business) and any matter arising from it. Each party irrevocably waives any right it may have to object to an action being brought in those Courts, to claim that the action has been brought in an inconveniènt forum, or to claim that thtrse Courts do not have jurisdiction. Persons who are not party to this 8greem*nt shall havè no rights under thé Contracts (Rights of Third Parties) Act 1999 to enforce any terni of this agreernent. Thi5 clause does not affect any righl or remedy of any person which exists or is available otherwise than pursuant to thal Act. The advi we give you is for your sole use and is confidential lo you and will not constitute advi for any third party to whom you may communicate it. We will accept no responsibility to third partiès for any as¢1 of our profèssional servicès or work that is ade available to them. ElerOnIC communication Intemet cornmunications are capable of data corruption and therefore we do not accept any responsibility for changes made lo such communications after their despatch. 11 may therefc)re be inappropriate to rely on advice contained in an e-mail without obtaining written confirmation of it. We do not accept responsibility lor any errors or problems that rnay arise through tre use of internet communication and all risk5 connected with sending oommerci811y 5ensitlV8 inforTn8tion re18ting to your business ar8 borne by you. If you do not agree to 8CC8Pt this risk, you should notfy us to writing that 8-rn8il is not an acceptable means of communication. It is the responsibility of the recipient to carry out a virus check on any attachments received. 10 Data Prot•etlon To enab18 US to discharge the servic85 agreed in this eng898rnent letter. cornply with related legal and regulatory obligations and for oth8r relat8d purpos8s including updating and enhancing client records and analysis for management purposes. as a data controller. we may obtain, use, process and disclose personal data about you, the charity, its members. officers and employees as described in our privacy notice. We confimi when processing data on your behalf that we will comply with the provisions of all relevant data protection legislation and regulation.
You are also an independent controller responsible for complying with data protection legislation and regulation in respect of the personal data you process and, accordingly where you disclose personal data to us you confirm that such disclosure is lair and lawful and otherwise does not contravene relevant requirements. Nothing within this engagement letter relieve5 you as a data controllei of your own direct responsibilities and liabilities under data protection legislation and regulation. Our privacy notice. which ran be found on our website at www.ro explains how we proce55 personal d8ta. ers-s ncer.co.uk 11 Confldentlallty Where you give us confidential inlom)atitsn, we confim that we shall at all times keep it confidential, other than as required by law or as provided for in iagulatory, ethical or oth81 professional statements relevant to our engagement. 12 External review As part of our ongoing commitment to providing a quality service. our files are pericAYically subject to review by an independent quality control body. These reviewers are highly experienced and professional people and are bound by the same requirements of confidentiality as us. 13 Professlonal rules and practlce guldellnes We will observe and act in accordance with the bye-laws. regulations and Code of Ethic5 of the ICAEW and accept instrurtions to act for you on thi5 basis. In particular YOLJ give US the aLJthority to correct errors made by HMRC where we become aware of thetn. We will nol be liable for any loss, damage or cost arising from our compliance with statuttsry or regulatory obligations. You can see copies of these requirements in our offices. The requirements are also available on the internel at www.1caew.cornlgu1atIOnS 14 Conflicts of interest We reserve the right during our engagement with you to deliver services to other clients whose interests might compete with yours or a or may be adverse to yours, (subject to our confidentiality clause). We confirm that we will notify you immediately should we become aware ol any conflict of interest involving us and affecting the charity. If 8 wnflict of interest should arise, either belween Iwo or more of o(Jr dients, or in the provision of multiple service5 to a sing18 cli8nt, we will tak8 such st8ps as ar8 n8cessary to deal with the conflict. In resolving the conflict, we w()uld be guided by (jur Code of Ethics which can be viewed on the internet at the address above, in section 3, sub-section 220. 1S The Provision of Services Regulations 2009 Our professional indemnity insurer is AXA Insurance UK PLC. of 20 Gracechurch Street, London EC3V OBG. The territorial coverage is worfdwide excluding profession81 business carried out from an office in the United States of America or Canada and excludes any action for a claim brought in any court in the United Slates or Canada.
16 Quality of service We aim to provide you with a lully satisfactory service and Melvin Bailey as engagement partner will seek to ensuie that this Is so. If, however, you are unable to deal with any difficulty through th8 8ngagem8nt partn8r and their team pl8ase contact Alistair Allcock. We undertake to lo(>k into any ¢(>mplaints promptly and to do what we can to resolve the position. If we do not answer your complaint to your satisfaction you may of course take up the rratter with the Institute of Chartered AOUntantS in England and Wales IICAEWI by whom we are regulated. 17 Agreement of terms 17.1 The tems set out in this letter shall take effect immediately upon your countersigning this letter and returning it to us or upon the commencernent of the examination, accounis and tax return for the accounb'ng period ended 31 Oecernber 2022, whichever is the earfier. 17.2 Once it has been agreed, this letter will rern8in effectyve until it is replaced. We shall be grateful if you Gould confirm your agreerngnt to the tgmis of this letter either by 5gnding your electronie approval or by signing and retuming the endosed copy ol this letter", please let us know rf they are not in accordance with your understanding ol our temis of engagement. Yours faithfully We age to the terms of this letter -Lyndon Roberts 611012023............... Signed, for and on behalf of Larsen's Pre