## **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:
- By cheque
- By donating a one-off amount via the HSF website (with an option to download a form so HSF can claim Gift Aid on the donation)
1
- By using donorbox which is also accessed on the HSF website. This facility allows individuals to donate a one-off amount or to set up a monthly direct debit. It also allows for Gift Aid to be claimed if the individual indicates accordingly.
## _**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:
- Treatment for a support animal that was involved in a RTA
- Short breaks for victims
- Hardship grants (including paying rent, bills and a business debt that was subject to a CCJ)
- Arranging counselling for victims and family members.
## _**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;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
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.
1. 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.
2. 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.
3. 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.
4. 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.
5. 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.
6. 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.
7. 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.
8. 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.
9. There are no liabilities, contingent liabilities or guarantees to third parties other than those disclosed in the accounts.
10. 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.
11. 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¥emt*r 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 respon*blè for the preparation of th8
ctyjnts in acr>)rdance the requirements of the Charths 2011
llhe A1.
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 ap1¢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
•xamIne8 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 recoS., 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 whh 1$ not a matter
consthred as part of an indendent 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 red.
' 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 bhIaht male11 matters ol Conrn
{see CC32, Independent examinkn.on ofchanty xcounts.. directnS and
guidance for eyknnlne).
Glv• herè brlgf d•tall• ol
any Itemi that th•
•xamlner whh•$ to
dl#clo80.