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2023-11-30-accounts

Horizon Scandal Fund (Charity Number 1199595)

Trustees report for the year ending 30 November 2023

Background

The Horizon Scandal Fund (“HSF”) was incorporated as a company limited by guarantee on 12 November 2021 (Company number 13739654). It was recognised as a charity in England and Wales in July 2022 and the trustees are indebted to Ian Fagelson who worked pro bono in helping to get the charity up and running.

The aim of the charity is that which is set out in article 2.1 of the Articles of Association:

(a) the relief or prevention of hardship, poverty, sickness and distress among those people who have suffered and been affected as a result of problems with the Post Office’s computer accounting system commonly known as Horizon, in its Legacy Horizon, Horizon Online or HNG-X versions; and

(b) The relief of poverty among persons who have worked (whether on an employed or self-employed basis) at Post Office counters and their families.’

Trustees

The charity initially had 4 trustees: David Chaplin (Chair), Helen Lacey, Nick Wallis and Nicola Wallis. Four more trustees joined subsequently: Helen Baker and Sandra Tizzard were appointed on 9 March 2022, Varchasanraj Patel was appointed on 6 April 2022 and Eleanor Shaikh was appointed on 17 November 2023.

Patron

The board is delighted that Lord Arbuthnot of Edrom agreed to be patron of HSF on 18 November 2022.

HSF website (www.horizonscandalfund.org)

The website was launched in November 2021 and it includes a page where members of the public can donate money (through donorbox – see below). It also includes details of trustees, administrative information such as company and charity numbers and contact details as well as relevant news.

Donations

Donations have been received through two main channels: a percentage of revenue from The Great Post Office Scandal book published by Bath Publishing Ltd and from private individuals. The trustees are very grateful for the support and assistance received from Ian Fagelson and The Erskine Hill Charitable Trust during the early days which allowed the charity to accept donations and give grants to those in need at the earliest possible time.

Individuals can donate in several ways:

1

Grant funding

HSF has a grant funding policy in place which sets out the criteria for granting funds to applicants. All the trustees agreed that the application process should be as simple as possible, bearing in mind that applicants have had to complete various applications for compensation already and should not be forced into more onerous and potentially traumatic applications. The trustees have therefore considered applications by email, letter and through the website. Each application has been judged on its merit and to date, all trustees have been unanimous in their decision making.

Nick Wallis has indicated his reluctance to take part in voting when considering applications for funding as he does other journalistic work regarding the scandal and does not want to be conflicted. Nick therefore has no vote when deciding the success or otherwise of the applications.

Grants made

The grants have been for a variety of needs, including:

The future

Moving forward the trustees are looking to promote further awareness of the charity, to encourage not only donations but to reach victims that have not so far reached out for assistance and recompense, as well as those who are continuing to suffer whilst waiting for restitution - a process that is taking an exceptionally long time to bring an acceptable result.

2

Registered number: 13739654

HORIZON SCANDAL FUND DIRECTORS' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2023

KFS Accountants Limited Elcot Park Elcot Mews Elcot Lane Marlborough SN8 2BG

Horizon Scandal Fund Contents

Page
Company Information 1
Directors' Report 2
Accountant's Report 3
Income and Expenditure Account 4
Balance Sheet 5
Notes to the Financial Statements 6
The following pages do not form part of the statutory accounts:
Detailed Income and Expenditure Account 7

Horizon Scandal Fund Company Information For The Year Ended 30 November 2023

Directors Mr David Chaplin
Ms Helen Lacey
Mrs Nicola Wallis
Mr Nicholas Wallis
Ms Helen Baker
Mr Varchasanraj Patel
Mrs Sandra Tizzard
Mrs Eleanor Shaikh
Company Number 13739654
Registered Office 27 Charmouth Road
Bath
BA1 3LJ
Accountants KFS Accountants Limited
Elcot Park Elcot Mews
Elcot Lane
Marlborough
SN8 2BG
Charity Commission No: 1199595

Page 1

Horizon Scandal Fund Company No. 13739654 Directors' Report For The Year Ended 30 November 2023

The directors present their report and the financial statements for the year ended 30 November 2023.

Directors

The directors who held office during the year were as follows:

Mr David Chaplin

Ms Helen Lacey Mrs Nicola Wallis Mr Nicholas Wallis

Ms Helen Baker

Mr Varchasanraj Patel Mrs Sandra Tizzard Mrs Eleanor Shaikh Appointed 17/11/2023

Statement of Directors' Responsibilities

The directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations. Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the directors are required to:

select suitable accounting policies and then apply them consistently;

make judgments and accounting estimates that are reasonable and prudent;

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Small Company Rules

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

On behalf of the board

Ms Helen Lacey

Director

Date May 31, 2024

Page 2

Horizon Scandal Fund Accountant's Report For The Year Ended 30 November 2023

In accordance with the engagement letter dated 11 February 2022, and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.

This report is made to the directors in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the directors the financial statements that we have been engaged to compile, to report to the directors that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's directors for our work or for this report.

You have acknowledged on the balance sheet as at year ended 30 November 2023 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.

We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

Signed

Date May 31, 2024

KFS Accountants Limited Elcot Park Elcot Mews Elcot Lane Marlborough SN8 2BG

Page 3

Horizon Scandal Fund Income and Expenditure Account For The Year Ended 30 November 2023

Notes
TURNOVER
Cost of sales
GROSS SURPLUS
Administrative expenses
OPERATING SURPLUS AND SURPLUS FOR THE FINANCIAL
YEAR
30 November
2023
£
42,769
(34,090)
8,679
(1,863)
6,816
30 November
2022
£
30,159
(9,071)
21,088
(973)
20,115

The notes on page 6 form part of these financial statements.

Page 4

Horizon Scandal Fund Balance Sheet As At 30 November 2023

Notes
CURRENT ASSETS
Debtors
4
Cash at bank and in hand
NET CURRENT ASSETS (LIABILITIES)
TOTAL ASSETS LESS CURRENT LIABILITIES
NET ASSETS
Income and Expenditure Account
MEMBERS' FUNDS
30 November 2023
£
£
58
26,873
26,931
26,931
26,931
26,931
26,931
26,931
30 November 2023
£
£
58
26,873
26,931
26,931
26,931
26,931
26,931
26,931
30 November 2022
£
£
139
19,976
20,115
20,115
20,115
20,115
20,115
20,115
30 November 2022
£
£
139
19,976
20,115
20,115
20,115
20,115
20,115
20,115
26,931 20,115
26,931 20,115
26,931 20,115
26,931 20,115
26,931 20,115

For the year ending 30 November 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.

On behalf of the board

Ms Helen Lacey Director

Date May 31, 2024

The notes on page 6 form part of these financial statements.

Page 5

Horizon Scandal Fund Notes to the Financial Statements For The Year Ended 30 November 2023

1. General Information

Horizon Scandal Fund is a private company, limited by guarantee, incorporated in England & Wales, registered number 13739654. The registered office is 27 Charmouth Road, Bath, BA1 3LJ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 8 (2022: 7)

4. Debtors

Due within one year
Prepayments and accrued income
Other debtors
30 November
2023
£
-
58
58
30 November
2022
£
81
58
139

5. Share Capital

Page 6

Horizon Scandal Fund Detailed Income and Expenditure Account For The Year Ended 30 November 2023

TURNOVER
The Erskine Hill Donations
Bath Publishing Donations
Other Donations
HMRC Donations
Charity Aid Foundation
COST OF SALES
Support for victims
GROSS SURPLUS
Administrative Expenses
Accountancy fees
Subscriptions
Bank charges
OPERATING SURPLUS AND SURPLUS FOR THE FINANCIAL
YEAR
30 November 2023
£
£
725
1,220
30,084
5,865
4,875
42,769
34,090
(34,090)
8,679
1,761
40
62
(1,863)
6,816
30 November 2023
£
£
725
1,220
30,084
5,865
4,875
42,769
34,090
(34,090)
8,679
1,761
40
62
(1,863)
6,816
30 November 2022
£
£
13,776
9,855
6,528
-
-
30,159
9,071
(9,071)
21,088
887
40
46
(973)
20,115
30 November 2022
£
£
13,776
9,855
6,528
-
-
30,159
9,071
(9,071)
21,088
887
40
46
(973)
20,115
42,769
(34,090)
30,159
(9,071)
1,761
40
62
887
40
46
8,679
(1,863)
21,088
(973)
6,816 20,115

Page 7

Registered number: 13739654

HORIZON SCANDAL FUND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2023

KFS Accountants Limited Elcot Park Elcot Mews Elcot Lane Marlborough SN8 2BG

Horizon Scandal Fund Contents

Page
Balance Sheet 1
Notes to the Financial Statements 2

Horizon Scandal Fund Balance Sheet As At 30 November 2023

Registered number: 13739654

Notes
CURRENT ASSETS
Debtors
4
Cash at bank and in hand
NET CURRENT ASSETS (LIABILITIES)
TOTAL ASSETS LESS CURRENT LIABILITIES
NET ASSETS
Income and Expenditure Account
MEMBERS' FUNDS
30 November 2023
£
£
58
26,873
26,931
26,931
26,931
26,931
26,931
26,931
30 November 2023
£
£
58
26,873
26,931
26,931
26,931
26,931
26,931
26,931
30 November 2022
£
£
139
19,976
20,115
20,115
20,115
20,115
20,115
20,115
30 November 2022
£
£
139
19,976
20,115
20,115
20,115
20,115
20,115
20,115
26,931 20,115
26,931 20,115
26,931 20,115
26,931 20,115
26,931 20,115

For the year ending 30 November 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income and Expenditure Account.

On behalf of the board

Ms Helen Lacey

Director

Date May 31, 2024

The notes on page 2 form part of these financial statements.

Page 1

Horizon Scandal Fund Notes to the Financial Statements For The Year Ended 30 November 2023

1. General Information

Horizon Scandal Fund is a private company, limited by guarantee, incorporated in England & Wales, registered number 13739654. The registered office is 27 Charmouth Road, Bath, BA1 3LJ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 8 (2022: 7)

4. Debtors

Due within one year
Prepayments and accrued income
Other debtors
30 November
2023
£
-
58
58
30 November
2022
£
81
58
139

5. Share Capital

Page 2

Horizon Scandal Fund 13739654
Charity Commission No. 1199595
Receipts andpayments accounts CC16a
For the period
from
Period start date
01-Dec-22
To Period end date
30-Nov-23
Section A Receipts and payments Section A Receipts and payments
A1 Receipts Unrestricted
funds
to the nearest £
41,550
1,220
-
-
-
-
-
-
42,770
-
-
-
42,770
34,090
1,863
-
-
-
-
-
-
-
35,953
-
-
-
35,953
6,817
-
-
6,817
Restricted
funds
to the nearest £
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Endowment
funds
to the nearest £
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Total funds
to the nearest £
41,550
1,220
-
-
-
-
-
-
42,770
-
-
-
42,770
34,090
1,863
-
-
-
-
-
-
-
35,953
-
-
-
35,953
6,817
Last year
to the nearest £
Donations 41,550 20,304
Commission from Books sale 1,220 9,855
- -
- -
- -
- -
- -
- -
Sub total(Gross income for
AR)
42,770 30,159
A2 Asset and investment sales,
(see table).
-
- -
Sub total - -
Total receipts
A3 Payments
30,159
Donations to Victoms 34,090 9,071
Other Running costs 1,863 973
- -
- -
- -
- -
- -
- -
- -
**Sub total ** 35,953 10,044
A4 Asset and investment
purchases, (see table)
-
-
**Sub total ** - -
Total payments
Net of receipts/(payments)
A5 Transfers between funds
A6 Cash funds last year end
Cash funds this year end
10,044
6,817 - - 6,817 20,115
- - - - -
- - - - -
6,817 - - 6,817 20,115

30/05/2024

CCXX R1 accounts (SS)

1

Section B Statement of assets and liabilities at the end of the period

Categories
B1 Cash funds
B2 Other monetary assets
B3 Investment assets
B4 Assets retained for the
charity’s own use
B5 Liabilities
(agree balances with receipts and payments
account(s))
Details
Cash at Bank
Total cash funds
Details
Debtors
Details
Details
Details
Unrestricted
funds
to nearest £
6,817
-
-
6,817
OK
Unrestricted
funds
to nearest £
-
-
-
-
-
-
Fund to which
asset belongs
Fund to which
asset belongs
Fund to which
liability relates
Restricted
funds
to nearest £
-
-
-
-
OK
Restricted
funds
to nearest £
-
-
-
-
-
-
Cost (optional)
-
-
-
-
-
Cost (optional)
-
-
-
-
-
-
-
-
-
Amount due
(optional)
-
-
-
-
-
Endowment
funds
to nearest £
-
-
-
-
OK
Endowment
funds
to nearest £
-
-
-
-
-
-
Current value
(optional)
-
-
-
-
-
Current value
(optional)
-
-
-
-
-
-
-
-
-
When due
(optional)
-
-
-
-
-

Signed by one or two trustees on behalf of all the trustees

Signature

Print Name Helen Lacey

Date of approval

May 31, 2024

30/05/2024

CCXX R2 accounts (SS)

2

Minutes of a meeting of the director(s) held at

27 Charmouth Road Bath BA1 3LJ

on 31[st] May 2024

PRESENT

David Chaplin (Director & Chairman)

Helen Lacey, Eleanor Shaikh, Nicholas Wallis, Varchasanraj Patel, Sandra Tizzard, Helen Baker, Nicola Wallis (Director/s)

QUORUM

The Chairman, having noted that a quorum was present in accordance with s318 Companies Act 2006, declared the meeting open.

PREVIOUS MINUTES

The minutes of the previous Board Meeting were accepted as a true and accurate record of the proceedings.

LAYING OF ACCOUNTS

A draft of the Company's individual accounts ("Accounts") for the financial year ended 30/11/2023 comprising:

  1. The financial statements for the 12 month period ended on that date

  2. And a draft of a report prepared by the directors pursuant to s415 of the Companies Act 2006 (the “Report of the Directors”)

were tabled for approval.

After due consideration IT WAS RESOLVED that the Accounts be approved, that any one director be authorised to sign the balance sheet on behalf of the board and that any one director or the secretary be authorised to sign the Report of the Directors on behalf of the board.

The director was instructed to distribute copies of the Accounts to the members of the Company and to any other person entitled to receive a copy under s423 Companies Act 2006.

LETTER OF REPRESENTATIONS

A formal letter of representations dated 30 May 2024 prepared by the Company's accountants was presented to the meeting. The contents were read and IT WAS RESOLVED that Helen Lacey be authorised to sign the letter on behalf of the board.

ANY OTHER BUSINESs

There being no further business the meeting was closed

Director …………………………………………………

………………………………………………… May 31, 2024

Date

Horizon Scandal Fund 27 Charmouth Road Bath BA1 3LJ

30 May 2024

KFS Accountants Limited Elcot Park Elcot Lane Marlborough SN8 2BG

Dear Karen,

This representation letter is provided in connection with the financial statements for Horizon Scandal Fund for the last completed year ending 30/11/2023 for the purpose of filing the statements with Companies House in accordance with The Companies Act 2006 and United Kingdom Financial Reporting Standards.

  1. I acknowledge as director my responsibility under the Companies Act 2006 for preparing financial statements, which you have drafted on my behalf, and for making accurate representations to you.

  2. All accounting records and relevant information have been made available to you for the purpose of your preparation of the accounts and all transactions undertaken by the Company have been properly reflected in the accounting records or other information provided to you. All other records and related information including minutes of all management and shareholders meetings have been made available to you.

  3. I acknowledge my responsibility for the design and implementation of internal control to prevent and detect error and fraud. I confirm the financial statements are free of material misstatements, including omissions.

  4. There have been no irregularities or allegations thereof involving management or employees who have a significant role in internal control or that could have a material effect on the financial statements.

  5. I confirm that I am not aware of any possible or actual instance of non-compliance with those laws and regulations which provide a legal framework within which the Company conducts its business. The Company has complied with all aspects of contractual agreements that could have a material effect on the financial statements in the event of non-compliance.

  6. I have no plans or intentions that may materially alter the carrying value and where relevant the fair value measurements or classification of assets and liabilities reflected in the financial statements.

  7. I confirm that I have disclosed to you all related party transactions relevant to the Company and that I am not aware of further related party matters that require disclosure other than those already disclosed in the accounts.

  8. I confirm that, having considered my expectations and intentions for the next twelve months and the availability of working capital, the Company is a going concern. I confirm that the disclosures in the accounting policies are an accurate reflection of the reasons for my consideration that the accounts should be drawn up on a going concern basis.

  9. The Company has satisfactory title to all assets and there are no liens or encumbrances on the assets except for those disclosed in the accounts.

  10. There are no liabilities, contingent liabilities or guarantees to third parties other than those disclosed in the accounts.

  11. There have been no events since the balance sheet date which requires disclosure or which would materially affect the amounts in the accounts, other than those already disclosed or included in the accounts.

  12. The Company has at no time during the year made any arrangement, transaction or agreement to provide credit facilities (including loans, quasi loans or credit transactions) for directors or to guarantee or provide security for such matters, except as disclosed in the accounts.

I confirm to the best of my knowledge and belief that the above representations are made on the basis of enquiries of management and staff with relevant knowledge and experience and, where appropriate, of inspection of supporting documentation sufficient to satisfy myself that I can properly make each of the above representations to you.

………………………………………………… On behalf of Horizon Scandal Fund

Horizon Scandal Fund - FS - YE 30 Nov 2023

Final Audit Report

2024-05-31

Created: 2024-05-30 By: KFS Client Relationship Team (accounts@kfs.accountants) Status: Signed Transaction ID: CBJCHBCAABAAs_nTedZhrQmEsxmtwx9ban5o0fNVYQF-

"Horizon Scandal Fund - FS - YE 30 Nov 2023" History

Document created by KFS Client Relationship Team (accounts@kfs.accountants)

2024-05-30 - 12:56:26 GMT

Document emailed to Helen Lacey (helen.lacey@bathpublishing.co.uk) for signature

2024-05-30 - 12:59:24 GMT

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Document e-signed by Helen Lacey (helen.lacey@bathpublishing.co.uk) Signature Date: 2024-05-31 - 11:16:08 GMT - Time Source: server

Agreement completed.

2024-05-31 - 11:16:08 GMT

CHAR COMMISSION FOR ENGLINJ IJ4D WALES Independent examinerfs report on the accounts Section A Independent Examiner's Report R•port to the tru•t• Hf)rizon Scandal FuTrJ On a¢¢ount• for th• year fjndod 3￿ No¥emtr 2023 Charlty no (Sf any) 1199595 l Tgport to th8 trustses on my examination of the accthints ofthe above chanty llhe TNsfi the year end&13011112023. RMpon•lbllltlM •ftd ba818 of report As the charity's tru#ees. you are responblè for the preparation of th8 ctyjnts in acr>)rdance the requirements of the Charths 2011 llhe A￿1. I report in respect of rrty examina￿ of the Tru8f$ aLYounts carri&J out under seGtion 145 of the 2011 Act and in carrying oul my examination, I have lolbwed all the ap￿1¢abSe Directions given by the Chanty Commi88ion under #•￿10n 14515}Ib) of the A( Indepfrndent I have c4)mF4eted rrty examinati)n. I conflmi that no matenal m8ttws h8v6 •xamIne￿8 slatsment lo my attention in (x)nnection vnth the examination (other than Ihol disclosed bekmf") whkh gNes me caus6 lo believe that in. any malerkql the arxcmjnling record$ ¥•pre not kepl in ￿danc• with 8ocb.on 130 of the Charitses Aca", or the accounts not ar£ord with the accounting reco￿S., or thè accounts did not compty wrth the awicable requirements onceming the fom and content ol accounts set out in thè Charib'e8 {Accounts and Rep)rtsl ReguLqtions 2008 other than any roquir8mgnt that the accounts gNe a 'true and fail wh￿h 1$ not a matter consthred as part of an inde￿ndent examination. I have ￿ ¢(￿cem$ and have cune acros¥ no other mailers in connecdon th the examinalion to whth attention should be drawn in this report in order to enable a proper understsndirMJ of the xcounts to be r￿￿ed. ' Please d&lgte the wonls in th6 brnckets rflhey d) not apply. Dat•: Slgn•d: 191C612024 N•rn•: Emma Gcfv)dwin FMMT R•l•vant prof•••lon•l qualHl¢tlonl•l or body Iir any): AAT Registrakn No.. 20055491 Addrtss: Ek¥)t ParK Eb)l Lane. Marlb)Yough. SN8 2BG

Section B Disclosure Only Gomplete Il the examiner needs to b￿hI￿aht male1￿1 matters ol Con￿rn {see CC32, Independent examinkn.on ofchanty xcounts.. direct￿nS and guidance for eyknnlne￿). Glv• herè brlgf d•tall• ol any Itemi that th• •xamlner whh•$ to dl#clo80.