## **GLOBAL CHINA ACADEMY** Registered Charity No.: 1198983 ## **ANNUAL RETURN** 01/04/2023 – 31/03/2024 Global China Academy 32 Hankins Lane London NW7 3AG Tel: 020 8906 8798 1 ## GLOBAL CHINA ACADEMY ## ANNUAL RETURN ## YEAR ENDED 31 MARCH 2024 ## CONTENTS |1.|Charity Information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3| |---|---| |2.|Trustees’Annual Report . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4-15| |3.|Financial Report| ||• Receipts and payments accounts. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16| ||• Balance Sheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. .. . . . . . . . . . . . . . . . . . . . . . . . . . 17| ||• Notes to the Accounts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18| |4.|Independent Examiner’s Report. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . 19-20| ## GLOBAL CHINA ACADEMY ACCOUNTS AND ## FINANCIAL REPORT YEAR ENDED ## 31 MARCH 2024 ## CHARITY INFORMATION Charity number: 1198983 Business Address 32 Hankins Lane London NW73AG Bankers Lloyds Bank plc 25 Gresham Street London EC2V 7HN Accounting Global China Academy 32 Hankins Lane London NW73AG **TAR** March **2012** ## Trustees’ annual re t por for the period Period start date 0 1 0 4 2 3 Period end date 3 1 0 3 2 4 Charity name Global China Academy Charity No 1 1 9 8 9 8 3 (if any) ## and Activities Objectives ||SORP
reference|| |---|---|---| |Summaryof thepurposesof the
charity as setout inits
governing document|Para1.17|The objects of the Trust are:
1) to promote the study of China in global and
comparative perspectives in all its aspects, and to
contribute to the building and governance of a global
society;
2) to bring theories and methods from studies of
Chinese society and comparative studies of China from
different social scientific disciplines into the realm of
human knowledge;
3) to use academic resources from China, the Chinese
and global and comparative studies to provide a
knowledge-based social consultancy and build a public
dialogue platform;
4) to publish books and peer-reviewed journals, to
create and manage bilingual websites and events, to
encourage research, knowledge transfer, consultancy
and public engagement and to act as a bridge between
China and the rest of world, the Chinese and the non-
Chinese, producing both global public goods and global
public good to serve a global society.| |Summaryof themain activities
inrelationtothose purposesfor
the publicbenefit, in
particular,the activities,
projects or servicesidentified
inthe accounts.|Para 1.17
and
1.19|• Developing individual and institutional fellowships
and maintaining a unique global network with a mailing
list of more than 6,000 like-minded people;
encouraging links through its comprehensive and high-
quality bilingual website.
• Encouraging the study of China in global and
comparative perspectives. Our peer-reviewed journals
such as Journal of China in Global and Comparative
Perspectives (JCGCP) publish high-quality academic and
intellectual products; encourage interdisciplinary,
inter-institutional, transnational and comparative
approaches; and facilitate collaborative studies on
China in its Asian and global contexts.
• Developing Global Century Press (GCP), the first
publisher in the world dedicated to bilingual publishing
of academic, practical andpopular books on China in| Charity Accounts templates – Trustees’ annual report for the period October 2016 |||Global and comparative contexts. The results of
research and any consequent policy outcomes are fed
back into and reflected in our publications to serve the
global academic community and the good of society
worldwide.
• Holding a series of Global China Dialogues (GCDs), of
which there have been eight to date, based on the
concepts of transculturality and social creativity, to
enhance public understanding of global affairs and
participate in global governance.| |---|---|---| |Statement confirming whether
thetrustees have had regardto
theguidance issuedby the
CharityCommission onpublic
benefit|Para1.18|• All the publications by the Global Century Press, along
with the Global China Dialogues, further the charity’s
purposes for the public benefit.
• The trustees have had regard to the guidance issued
by the Charity Commission on public benefit.| ## Additional information (optional) You may choose to include further statements where relevant about: ||SORP
reference||| |---|---|---|---| |Policyongrantmaking|Para1.38|GCA’s Fundraising and Donation Policy ensures
that fundraising activities and donations align with
the Academy’s objectives. Key principles include
ethical fundraising, transparency, diversity of
funding sources, and strict donor evaluation. These
principles help maintain the academy’s integrity
and support its long-term goals. The full policy can
be viewed here:https://globalchinaacademy.org/
fundraising-donations-policy.|| |Policy on social investment including
program relatedinvestment|Para1.38|N/A|| |Contribution madebyvolunteers|Para1.38|GCA’s Volunteer Policy emphasises the crucial role
of volunteers, acknowledging their contributions. It
provides support, insurance, and expense coverage
to ensure volunteers are effectively integrated and
not financially burdened, highlighting their value to
the Academy. The full policy can be viewed here:
https://globalchina academy.org/volunteer-policy.|| ||||academy.org/volunteer-policy.| ||||| |Other||Our old charity, registered on November 19, 2013,
with the number 1154640, closed on December 31,
2023. GCA has created a digital archive recording
its history and activities over the past 10 years, see:
https://globalchinaacademy.org/global-china-
academy-embarks-new-chapter-cio-status-
preserves-history-online.|| Charity Accounts templates – Trustees’ annual report for the period October 2016 ||SORP
reference|| |---|---|---| |Summaryof themain
achievementsof thecharity,
identifyingthedifferencethe
charity’s work hasmadeto the
circumstancesof itsbeneficiaries
and anywiderbenefits to
societyas awhole.|
Para1.20|From 1st April 2023 to 31st March 2024, Global China
Academymade significant achievements:
**1) Global China Academy**
• Celebrating the 10th anniversary of GCA since its
founding under the name of CCPN Global. Over the past
decade, GCA has developed three pillars. They are the
Fellowships of the Global China Academy itself; Global
Century Press(GCP), the world’s only independent
platform dedicated to publishing uncensored work on
China; and the Global China Dialogue(GCD) series of
forums, a high-end discourse platform facilitating
communication between China and the rest of the world.
• A reception and dinner to celebrate the conclusion of
GCD8 and the GCA’s 10th anniversary was held on the 8
Dec 2023 at the House of Lords, the UK Parliament.
• Completed development of Global China Academy’s
virtual sites, including the GCA and GCP websites. These
websites were launched at a reception at the House of
Lords on December 8, 2023.
• Created GCA's Fundraising and Donation Policyensuring
ethical practices, transparency, and diverse funding
sources in line with the Academy's goals.
• Updated GCA's Volunteer Policysupporting volunteers
and emphasising their value to the organisation, and
aligning with reporting standards.
• Set up a digital archive spanning the organisation’s 10-
year history and activities beforeour former charity
(1154640) closed on December 31, 2023with the goals of
accessibility and transparency.
• Personnel: ProfessorMaria JaschokFGCA has been
elected as Chair of the Global China Academy Board of
Trustees following Ingrid Cranfield’s retirement; Professor
BING Zheng was appointed as Chinese Chair of the GCA
Council following the death of ProfessorLI Qiang.
**2) Global China Academy Fellowship**
• HMRC listed GCAamong its ‘approved learned societies
and professional organisations’ to facilitate GCA
Fellowship subscriptions.
• Opened up the GCA Centre, or the ‘Fellows’ Home’,
utilising the property occupied by the GCA to create
funding opportunities through networking.
• In a generous contribution to the academic community,
Professor Robin Cohen, a Life Fellow of the Global China
Academy, has donated an invaluable collection of ten
academic books to the GCA library.
• At the dinner celebrating the conclusion of the 8th Global
China Dialogue and the 10th Anniversary of the Global
China Academy, new GCA fellowships were awarded.
• In April 2024, we have summarised six 'walk and talk'
routes, including tea and lunch, at and around the GCA
Fellows’ Home, based on 10 years of practice.| Charity Accounts templates – Trustees’ annual report for the period October 2016 - **3) Global Century Press** - On May 11, Professor Xiangqun Chang presented four copies of the mainland Chinese edition of _China and the Shared Human Future_ to the author, Professor Martin Albrow, on behalf of China National Publications Import & Export (Group) Co. Ltd. She also presented four copies of the English edition published by Global Century Press. - On May 23, Professor Xiangqun Chang presented at the inaugural China-Focused Research Forum hosted by SOAS, University of London. Organized by student societies of SOAS, LSE, and King’s College London, the event was overseen by Dr Lianyi Song, a founding editor of the _Journal of Chinese for Social Science_ . The forum fostered engagement among students and scholars studying China. - In December 2023, launched the book _Board Excellence: Global Best Practice_ , a groundbreaking work that sets a new standard in corporate governance and board management. Edited by Cheng Yuan and Lu Yuebing and published by Global Century Press, this book is essential reading for board directors, policymakers, and business leaders navigating the complexities of today's corporate world. - GCP colleagues participated in numbers of events at the London Book Fair 2024 from 12th to 14th March, and engaged professionals and authors during the events. - GCP applied to be member of The Association of Learned and Professional Society Publishers (ALPSP). - GCP began its process of standardisation across its publications. Some journals and books are now available on an open access basis on the GCP website, and DOIs have been submitted to CrossRef. The process will continue through 2024. - **4) The 8[th] Global China Dialogue** - On August 9, supported by UCL Global Engagement, Professor Chang met a delegation from Wuxi's Economic Development Zone at UCL Global Business School for Health. The meeting introduced GBSH's health business education focus and Wuxi's role in innovation. At the Wuxi (London) Promotion Conference, co-organized by the China-Britain Business Council, an MOU for global health innovation was signed by UCL, GCA, and Wuxi. In a thank you letter, Du Xiaogang acknowledged GCA’ s contribution to Sino-British relations. - The 8th Global China Dialogue, held on December 8 2023 at the British Academy, explored global health governance challenges, particularly in China. Co-organized by the Global China Academy, UCL Global Business School for Health, Lancaster University's ESRC Centre for Corpus Approaches to Social Science, and Tongji University's College of Arts and Media, the conference featured scholars and experts from the UK, China, and France. Sponsored by various entities, GCD8 addressed complexities in four panels: Global Health System Integration, Challenges of Global Health Governance, Communication for Global Health Improvement, Health Governance in the Digital Realm. - On the afternoon of December 8th 2023 some peakers and volunteers of the 8th Global China Dialogue visited the University of Oxford and were well received by GCA Fellows. - The Global China Academy delegation was warmly welcomed by Lucy Cavendish College at the University of Cambridge on December 9, 2023. Delegates engaged in activities and presentations that strengthened connections and fostered collaboration between the two institutions. - After the 8th Global China Dialogue and the 10th anniversary celebration of the Global China Academy, team-building activities were successfully held in early February 2024. - **5) Academy visits in China** - From April 4–21, Professor Xiangqun Chang, President of GCA, conducted a series of lectures and seminars at top Chinese universities, focusing on China's modernization and shared human values. Topics included corpus-assisted global governance analysis, big data methodologies, and the impact of Chinese social sciences on global knowledge. She emphasized concepts like 'recipropriety' and the potential for interdisciplinary collaboration. - From April 17 to early May, GCA Council Chair Professor Tony McEnery of Lancaster University and Xi’an Jiaotong University visited China. He inaugurated the 'McEnery Corpus Research Centre,' delivered lectures on 'Language Matters,' and discussed corpus linguistics' role in the 'Big Data' era. These activities showcased the field's evolution and its capacity to address societal challenges. - From October 15-25, GCA Founding and Past Honorary President Professor Martin Albrow visited China, attending seminars and lectures to underscore the importance of international dialogue and collaboration. - From October 27-29, Professor Tony McEnery led the 'International Conference on Corpus-based Interdisciplinary Research' at Xi’an Jiaotong University, focusing on corpus linguistics and the global acceptance of traditional Chinese medicine. Over 110 universities participated, facilitating rich interdisciplinary exchanges. ## Additional information (optional) Charity Accounts templates – Trustees’ annual report for the period October 2016 You may choose to include further statements where relevant about: ||SORP
reference|| |---|---|---| |Achievementsagainstobjectives
set|Para1.41|| |Performanceoffundraisingactivities
againstobjectives set|Para1.41|| |Investment performanceagainst
objectives|Para1.41|| |Other||| |||| ||SORP
reference|| |Reviewof thecharity’sfinancial
positionat theendof the period|Para1.21|| |Statement explainingthepolicyfor
holding reserves stating why
they areheld|Para1.22|| |Amountofreservesheld|Para1.22|| |Reasonsforholding zero reserves|Para1.22|| |Detailsof fundmaterially indeficit|Para1.24|| |Explanationofany uncertainties
aboutthecharity continuing asa
going concern|Para1.23|| Charity Accounts templates – Trustees’ annual report for the period October 2016 ## Additional information (optional) You may choose to include further statements where relevant about: ||SORP
reference||| |---|---|---|---| |The charity’s principal sourcesof
funds (including anyfundraising)|Para1.47|The charity’s principal sources of funds, as in
previous years, are private donations from
voluntary/philanthropic
friends
and
family,
supplemented by GCP's professional services for
publications and additional donations.
From 2024 onwards, in addition to the private
donations, we are developing three funding
sources:
•
GCA Fellowship fees. HMRC listed GCA as
‘Approved learned societies and professional
organisations’ to facilitate reclaiming GCA
Fellowship subscriptions, see:https://www.
gov.uk/government/publications/professional-
bodies-approved-for-tax-relief-list-3/approved
-professional-organisations-and-learned-
societies#g
•
Journal subscriptions, journal article, book
chapter and book sales and Open Access
processing charges from Global Century Press.
•
Sponsorships and fees from the Global China
Dialogue series.|| |Investment policyand
objectivesincluding any social
investmentpolicyadopted|Para1.46||| |Adescriptionof theprincipal risks
facingthecharity|Para1.46||| |
Other|||| |and Management|||| |Descriptionofcharity’s trusts:|SORP
reference||| |Typeofgoverningdocument
(trust deed, royalcharter)|Para1.25|Constitution – GCA was registered as a CIO under
the number 1198983 on 27th May 2022.|| |How isthecharity constituted?
(e.gunincorporatedassociation, CIO)|Para1.25|Trust|| |Trustee selection methods including
detailsofanyconstitutional
provisions e.g. electiontopost
ornameofany personor body
entitledtoappoint oneor more
trustees|Para1.25||| Charity Accounts templates – Trustees’ annual report for the period October 2016 ## Additional information (optional) You may choose to include further statements where relevant about: ||SORP
reference|| |---|---|---| |Policies and procedures adoptedfor
theinduction and trainingoftrustees|Para1.51|| |The charity’s organisational structure
and anywidernetworkwith
whichthecharityworks|Para1.51|The charity is governed by a Board of Trustees, of
whom there are six.| |Relationshipwith anyrelated
parties|Para1.51|Global Century Press, a subsidiary trading
company, will commence operations in 2024 after
being dormant.| |Other||| |Charityname|Global China Academy| |---|---| |Other namethecharity uses|CCPN Global; Global China Institute| |Registered charitynumber|1198983| |Charity’s principal address|32 Hankins Lane
Mill Hill
London NW7 3AG| Charity Accounts templates – Trustees’ annual report for the period October 2016 ## Names of the charity trustees who manage the charity |1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20|Trusteename|Office(ifany)|Dates actedif notfor
whole year|Nameofperson(or
body) entitled toappoint
trustee(ifany)| |---|---|---|---|---| ||Professor Maria Jaschok|Chair||New trustee| ||Dr Frances Wood|Secretary||All existing trustees| ||Dr Thomas Clarke|Treasurer||All existing trustees| ||Prof. Xiangqun Chang|||All existing trustees| ||Charles Grant|||All existing trustees| ||Dr Grace (Yuan) Cheng|||All existing trustees| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| Charity Accounts templates – Trustees’ annual report for the period October 2016 Reference and Administrative details (cont) ## Corporate trustees – names of the directors at the date the report was approved **----- Start of picture text -----**
Director name
As above
**----- End of picture text -----**
## Name of trustees holding title to property belonging to the charity **----- Start of picture text -----**
Trustee name Dates acted if not for whole
year
Description of the assets held in this
capacity
Name and objects of the
charity on whose behalf the
assets are held and how this
falls within the custodian
Details of arrangements for safe
custody and segregation of such
assets from the charity’s own
assets
**----- End of picture text -----**
Charity Accounts templates – Trustees’ annual report for the period October 2016 ## Additional information (optional) Names and addresses of advisers (Optional information) Type of adviser Name Address Name of chief executive or names of senior staff members (Optional information) ## Exemptions from disclosure Reason for non-disclosure of key personnel details ## Other optional information ## Declarations The trustees declare that they have approved the trustees’ report above. Signed on behalf of the charity’s trustees **----- Start of picture text -----**
Signature(s)
Full name(s) Maria Jaschok Xiangqun Chang
Position
(e.g. Secretary, Chair Trustee
Chair, etc)
Date 19 June 2024
**----- End of picture text -----**
Charity Accounts templates – Trustees’ annual report for the period October 2016 CHARITY COMMISSIO FOR ENGLAND AND WALE Glob*l Chlrm 11989J3 Recelpts and payments accounts CC16a For th• p•rlod from 01A)4r2023 31I0Y2024 Section A Receipts and payments Unr•str*t•d Tot*1 funds L•81 y••r Al R•¢•l 11.7QQ 20.69J J.50Q 7.596 9.011 2Q.6?J EwnLs J77 711 0th8rs 1.7TJ 1.7TJ Sub tolal (Gr055 y1con￿ for ARI A2 Asg•t and In￿$trn•nt sal*s. • iabl•l- .105 36,10S .S77 Sub total 35.10S m•nts E4na15 Éd￿￿,,9T￿th1c pub￿3￿5 EwnLs cou[rt￿9 BookkeBPV T[￿1 Posta E￿enseS J.477 10.097 1567 19.453 2J2 3.477 lQ.D57 2.567 19.453 2J2 2.411 111.JJ5 015 751 1S$ 2SO 37$ PR 37S J7$ Sub total 74 A4 Au•1 8nd inv•$tm•nt purchw#. (#•• t•Y•l Sub tolal 74 37.674 N•t of r•cWpts/(p•￿￿•ntsj Transhrs b*trA•n lunds A6 ¢•8h lund$ l•$t y•w •rnl C•sh luftds this y¢•r end 6.T74 6.TT4 1.772 Section B Statement of assets and liabilities at the end of the period Unre5trJEle£l R#stri￿d fithds Endowtngnt ful￿* 81 Cash fund5 5.•n Tot•1 cash lund5 5J7T Charity Accountstemplatès - Trustèès. annual rÉport forthè ￿rI(X1 Octobèr 2016 **GLOBAL CHINA GLOBAL CHINA ACADEMY BALANCE SHEET AS AT** ## **31 MARCH 2024** ||**Notes**||**General Fund**|**Restricted**|**Funds**||| |---|---|---|---|---|---|---|---| ||||||||| ||||||||| |||||||**2024**|**2023**| ||||||||| |**Fixed Assets**
**Current assets**
Cash at bank & in hand
**Total current assets**
Less
Creditors due within 1year
**Current assets**
**less current**
**liabilities**
**Total Assets**
Represented by :
GeneralFunds
TotalFunds|4
3||**£**
-
5,977||-|**£**
-
5,977|1,772
1,772
-
1,772
**1,772**
1,772
**1,772**| ||||5,977
-
5,077||-
-|5,977
-|| ||||||-|5,977|| ||||**5,977**||**-**|**5,977**|| ||||5,977||-|5,977|| ||||**5,977**||**-**|**5,977**|| We acknowledge our responsibilities for keeping accounting records in accordance with section 130 of the 2011 Charities Act and to prepare accounts which accord with the accounting records and comply with accounting requirements of the Act. Approved by the trustees .................................................... Thomas Clarke Treasurer 19-June-24 ........................................... Dated Charity Accounts templates – Trustees’ annual report for the period October 2016 ## GLOBAL CHINA ACADEMY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 ## 1. Accounting Policies ## 1.1 Basis of accounting These accounts have been prepared on the basis of historical cost in accordance with - *Accounting and Reporting by Charities - Statement of Recommended Practice (SORP 2005) - and with Accounting Standards; * and with the Charities Act 1993. 1.2 Change in basis of accounting These has been no change to the accounting policies(valuation rules and methods of accounting since last year. 1.3 Changes to previous accounts No changes have been made to accounts for previous years 1.4 Incoming Resources Incoming Resources represent grants, awards, donations, self-generated income due in the year 1.5 Tangible Fixed Assets There were no tangible Assets in the year ## 2. Staff Costs and Numbers 2.1 There were no paid employees as at 31 March 2024. 2.2 Time spent by the Trustees have not been brought into the accounts as they do not wish to be paid. |2.1 There were no paid employees as at 31 March 2024.
2.2 Time spent by the Trustees have not been brought into the
be paid.|accounts as they do not wi| |---|---| |3.Creditors
Accrued Expenses –Accounting
Accrued Expenses -Independent Exam
Total
4.Bank
Current Account|2024
2023
£
£
0
0
0
0
0
0
£
£
5,977
1,772| ||5,977
1,772| Charity Accounts templates – Trustees’ annual report for the period October 2016 ## **Independent examiner's report on the accounts** **Section A Independent Examiner’s Report** **Report to the trustees/ members of On accounts for the year ended Set out on pages** |||| |---|---|---| |Charity Name
Global China Academy||| |||| |01/04/2023-31/03/2024|**Charity no (if**
**any)**|1198983| |||| |(remember to include the page numbers of additional sheets)||| I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended **31 /03 / 2024** . **Responsibilities and basis of report** As the charity trustees of the Trust, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”). I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. ## **Independent examiner's statement** I have completed my examination. I confirm that no material matters have come to my attention (other than that disclosed below *) in connection with the examination which gives me cause to believe that in, any material respect: - accounting records were not kept in accordance with section 130 of the Act or - the accounts do not accord with the accounting records I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached. * _Please delete the words in the brackets if they do not apply._ **Date:** **Signed:** 19 June 2024 **Name:** Yudong Gao **Relevant professional qualification(s)** Finance Officer **or body (if any):** Paddington Development Trust **Address:** 59 Elgin Avenue London W9 2DB Charity Accounts templates – Trustees’ annual report for the period October 2016 **Section B Disclosure** > [Only complete if the examiner needs to highlight matters of concern (see CC32, ] Independent examination of charity accounts: directions and guidance for examiners). **Give here brief details of any** I report on the accounts of the Charity for the year ended 31 March 2024. **items that the examiner** Respective responsibilities of Trustees and examiner **wishes to disclose** . The charity's Trustees are responsible for the preparation of the accounts. It is my responsibility to: (i) examine the accounts under section 145 of the 2011 Charities Act (the Act); (ii) to follow the procedures laid down in the general Directions given by the Charity Commission under section 145 of the Act; and (iii) to state whether particular matters have come to my attention. **Basis of independent examiner's report** My examination was carried out in accordance with the 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 you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts. **Independent examiner's statement** In connection with my examination, no matter has come to my attention: (a) which gives me reasonable cause to believe that in any material respect the requirements; (i) to keep accounting records in accordance with section 130 of the Act; and (ii) to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Act; have not been met; or (b) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Charity Accounts templates – Trustees’ annual report for the period October 2016