## **Trustees’ Annual Report for the period** **From 23/08/2022** Period start date **To 31/01/2024** Period end date **Charity name: Elmtree Preschool** ## **Charity registration number: 1200160** ## **Objectives and Activities** ||SORP reference|| |---|---|---| |Summary of the purposes of
the charity as set out in its
governing document|Para 1.17|The primary aim of Elmtree Preschool is to
enhance the development and education of
children, primarily those under statutory
school age, by supporting parents in
understanding and meeting their children's
needs through community-based groups.
Specifically, our objectives include:
1. Providing Comprehensive Services:
`o`
Offering appropriate play,
education, and care facilities
tailored to the developmental
needs of young children.
`o`
Facilitating family learning
and extended hours groups
that cater to the diverse
schedules of families.
2. Parental Involvement:
`o`
Ensuring parents have the
opportunity to take
responsibility for and actively
participate in the activities of
the preschool.
`o`
Encouraging parental
involvement in all aspects of
the preschool's operations,
recognising the crucial role
families play in early
childhood development.
3. Inclusivity and Equal Opportunity:
`o`
Guaranteeing that all groups
and activities are inclusive,
offering equal opportunities
for all children regardless of
race, culture, religion,
socioeconomic status, or
ability.
4. Advocacy and Awareness:
`o`
Promoting the study of the
needs of young children and
their families within the
community.| |||`o`
Raising public interest in and
recognition of these needs,
advocating for greater support
and resources within the local
area.
5. Adherence to Educational Standards:
`o`
Committing to the Statutory
Framework for the Early
Years Foundation Stage,
ensuring that all educational
practices meet or exceed the
required standards for early
childhood education.| |---|---|---| |Summary of the main
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or services
identified in the accounts.|Para 1.17 and
1.19|**September 2022 – January 2023: Setting**
**Up and Initial Activities**
During this period, we focused on setting up
our space at The Elmgrove Centre. This
involved sourcing resources and equipment
to create a safe and enabling environment
for the children, their families, and our team.
We initiated the process of registering with
Ofsted and Bristol City Council, and after
completing our final risk assessment, we
opened to the public.
Our first offering was a free and much-
needed ‘stay and play’ group. This was
particularly vital as many similar groups were
still closed or offering restrictive service due
to the ongoing strain of the pandemic. Our
sessions were well-attended by a diverse
group of families, including Ukrainian
families who had fled their homes due to the
war. We provided a welcoming environment,
free refreshments, and a space for families
to meet, play, socialise, and support each
other during what was a very challenging
time globally.
**March 2023: Ofsted Registration and**
**Opening as a Preschool**
In March 2023, following our successful
Ofsted inspection, we officially opened as a
preschool in the Spring term. Since then, we
have developed as an inclusive, enabling
preschool environment, supporting the care
and education of children aged 2-5 years.
**Affordable and Inclusive Services**
We successfully registered with Bristol
Council to offer government-funded
childcare hours, including being an approved
setting to offer ‘disadvantaged 2-year-old’
places. We have ensured that our rates
remain very affordable, inclusive of healthy
breakfasts and snacks for all children, as
well as free trips and enriching experiences.
Our preschool adheres to the Early Years
Foundation Stage and Birth to 5 Matters
frameworks, providing high-quality education
and care. Additionally, we have been able to
offer free sessions to families in need| outside of the standard funding entitlement, and have helped fund or source equipment and resources that benefit children and their families at home, particularly those with special educational needs. Caroline Marchant began her Level 3 Special Educational Needs Coordinator training. Developing knowledge and practice will further enable Elmtree Preschool to support children and families with special and additional needs. **Community Engagement and Parental Involvement** We are proud to be a multicultural and inclusive preschool. Throughout our first year, we kept salary outgoings to a minimum, thanks to our managers volunteering their time. Parents have played an active role in our preschool community. We have held regular events such as breakfast gatherings, stay and play sessions, and parents' evenings. We also invite parents to share their skills, occupations, or hobbies with the children. For instance, one parent helped us develop our courtyard garden, working alongside us and the children to create a beautiful space for relaxation and play. We are now supporting this parent as she completes her Level 3 early years training. We have provided valuable support and advice to families by building trusting and supportive relationships with them. Additionally, we have established positive working relationships with relevant external agencies, which has enabled us to access essential information and resources. These resources are used within the preschool and are also available to families through referrals. **Building Local Connections** As mentioned above, we have established positive links with relevant external agencies, and with the local primary schools, after-school clubs, and other preschools and nurseries in the area. We have also linked up with secondary schools and colleges, to offer work placements for students. These connections have been instrumental in creating a supportive network for our children and their families. **Conclusion** Overall, it has been a promising start for Elmtree Preschool. We have successfully laid the foundations for a nurturing, inclusive, and community-focused preschool that aligns with our charitable objectives and meets the needs of the families we serve. Para 1.18 **Trustee Statement** Statement confirming |whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit||The trustees of Elmtree Preschool confirm
that they have had regard to the guidance
issued by the Charity Commission on public
benefit. In planning and carrying out the
charity’s activities, the trustees have ensured
that all activities undertaken contribute
directly to the advancement of the charity’s
objectives, as set out in its governing
document, and that they are aimed at
providing a clear public benefit.
The trustees meet regularly to review the
charity’s activities, projects, and services to
ensure that they meet the public benefit
requirement. This includes ensuring that our
services are accessible to all applicable
members of the community, and that we
operate in a manner that promotes
inclusivity, equality, and community welfare.| |---|---|---| **Additional information (optional)** You may choose to include further statements where relevant about: ||SORP reference|| |---|---|---| |Policy on grant making|Para 1.38|| |Policy on social investment
including program related
investment|Para 1.38|| |Contribution made by
volunteers|Para 1.38|Elmtree Preschool was founded by Early
Years Professionals, Rebecca Meacham
and Caroline Marchant, in response to a
need within the community, particularly after
the pandemic and underfunding had forced
the closure of many early years settings.
For the first year, we operated entirely on a
voluntary basis, dedicating our time and
resources to building a safe, nurturing, and
enriching environment for children and their
families. While we now take a small salary
for part of the work we do as early years
managers, we continue to serve as voluntary
trustees of the charity. Our board of trustees
is further strengthened by three other
dedicated individuals who bring a wealth of
experience in early years education and
charity work.
In addition to the trustees, we are fortunate
to have the support of a volunteer who helps
with packing away at the end of each week.
She has found her role incredibly rewarding
and has shared that volunteering has had a
positive impact on her mental health.
We also actively support the development of
future professionals in the field by offering
workplacements andvolunteering| |||opportunities to students from our local
secondary school. We are also planning on
taking on an apprentice. These opportunities
not only contribute to their professional
growth but also enrich the preschool with
fresh perspectives and energy.
The contributions of our volunteers have
been invaluable in helping us fulfil our
mission, and we are deeply grateful for their
dedication and commitment to the preschool
and the wider community.| |---|---|---| |Other||To help establish Elmtree Preschool,
Caroline used personal savings, and
Rebecca used some inheritance she
received from her grandmother; a retired
paediatrician who was very passionate about
high-quality early years education and
holistic family support being available and
accessible within the community. What we
have created at Elmtree Preschool is a very
fitting legacy.| ## **Achievements and Performance** ||SORP reference|| |---|---|---| |Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.|Para 1.20|Throughout the year, Elmtree Preschool has
made significant strides in enhancing the
development and well-being of the children
and families we serve. By providing a safe,
nurturing, and inclusive environment, we
have supported the early education and
socialisation of young children, laying a
strong foundation for their future learning
and development.
Our efforts to build trusting and supportive
relationships with families have allowed us to
offer tailored advice and assistance,
addressing the unique needs of each family.
This personalised support has been
instrumental in helping families navigate
challenges, particularly during a time when
many were still feeling the effects of the
pandemic.
We have also fostered positive partnerships
with external agencies, which has
broadened our access to vital information
and resources. These connections have
enabled us to provide enriched learning
experiences within the preschool and to refer
families to additional services that enhance
their well-being.
In particular, our outreach to vulnerable
families has highlighted our commitment to
inclusivity and community support.
Moreover, our collaborative efforts with
parents have strengthened the sense of
communitywithinthe preschool,| empowering parents to take an active role in their children’s early education. This has not only benefited the children but has also created a supportive network for families, contributing to the overall well-being of our community. Overall, Elmtree Preschool has successfully fulfilled its mission to provide affordable, high-quality early education while making a meaningful difference in the lives of the children and families we serve. Our work has not only supported individual families but has also contributed to the broader goal of fostering a resilient and inclusive community. ## **Additional information (optional)** You may choose to include further statements where relevant about: |Achievements against
objectives set|Para 1.41|| |---|---|---| |Performance of fundraising
activities against objectives
set|Para 1.41|| |Investment performance
against objectives|Para 1.41|| |Other||| ## **Financial Review** |**Financial Review**||| |---|---|---| |Review of the charity’s
financial position at the end
of the period|Para 1.21|As this is the first set of accounts for Elmtree
Preschool as a newly established charity, we
have reviewed our financial position at the
end of the financial year to assess our
financial health and sustainability. The
charity has successfully managed its initial
operating expenses, with income generated
from Bristol City Council funded education
grants, fees and donations, which has been
used to support the objectives of the charity.
At the year-end, the charity's financial
position is stable, with gross income of
£25,797 and year end net income of £8,344.
Elmtree Preschool does not yet hold any
significant reserves, as we are in the early
stages of our operations and have focused
on meeting our immediate set up and
operational needs. We anticipate that over
the next financial year, we will begin to build
up reserves to provide greater financial
stability and security for future activities.| |Statement explaining the
policy for holding reserves
stating why they are held|Para 1.22|Elmtree Preschool reserves policy is to
maintain sufficient unrestricted funds to
ensure we can continue to meet our
obligations and activities running as a not-
for-profit preschool in the event of
unexpected shortfalls in income or delays in
funding.| |Amount of reserves held|Para 1.22|Zero| |Reasons for holding zero
reserves|Para 1.22|As a newly established charity, we do not
currently hold significant reserves, as our
focus has been on covering set up and
operational costs and launching key
services. However, we recognise the
importance of building up reserves to
safeguard Elmtree Preschool’s financial
health and ensure long-term sustainability.
The reserves policy will be reviewed
annually to ensure it remains appropriate to
the charity’s needs, taking into account
factors such as cash flow, funding stability,
and future expansion plans. It is Elmtree
Preschool’s intention to gradually build
reserves over the coming years, targeting a
reserve level equivalent to 3-6 months of
operating costs, in order to cover any
unforeseen financial challenges and provide
financial security for ongoing projects and
activities.| |Details of fund materially in
deficit|Para 1.24|As this is the first financial year for Elmtree
Preschool, no funds are materially in deficit.
The trustees have carefully managed the
charity's income and expenditure to ensure
financial sustainability, and no activities have
been undertaken that would result in deficits| |||being incurred. Moving forward, the trustees
will continue to monitor financial
performance closely to avoid any future
deficits.| |---|---|---| |Explanation of any
uncertainties about the
charity continuing as a going
concern|Para 1.23|Elmtree Preschool’s trustees have assessed
the charity’s ability to continue as a going
concern and are confident that Elmtree
Preschool can meet its financial obligations
in the foreseeable future. While the charity is
in its early stages, with some dependence
on external funding, the trustees have
identified no material uncertainties that
would cast doubt on the charity’s ability to
operate as a going concern. Funding
streams, including Bristol City Council
Education Funding grants and fees, are
expected to continue, and cost-control
measures are in place to ensure
sustainability. Regular reviews of financial
performance and cash flow will be
conducted to address any potential risks
promptly.| ## **Additional information (optional)** ## You may choose to include further statements where relevant about: The charity’s principal sources of funds (including Para 1.47 any fundraising) Investment policy and objectives including any Para 1.46 social investment policy adopted A description of the principal Para 1.46 risks facing the charity Other ## **Structure, Governance and Management** |Description of charity’s
trusts:||The trustees of Elmtree Preschool have
responsibilities and duties in managing the
charity’s resources and delivering its
objectives. They are bound by:
•
Charity Law: Ensuring that the
preschool operates solely for its
stated charitable purposes, as
outlined in its constitution.
•
The Constitution: Adhering to the
rules and framework set out in the
governing document.
•
Trustees’ Legal Duties: Acting in the
best interests of the charity,
managing resources responsibly, and
ensuring compliance with applicable
laws and regulations.
•
Early Years Foundation Stage
(EYFS): Ensuring the preschool
operates in line with statutory
requirements for early years
education and care, promoting the
welfare and development of children.
•
Ofsted Registration: Maintaining
compliance with regulatory standards
set by Ofsted to ensure the preschool
delivers high-quality early years
provision and meets inspection
criteria.| |---|---|---| |Type of governing document
(trust deed, royal charter)|Para 1.25|As a CIO Elmtree Preschool’s Constitution is
the primary governing document. Elmtree
Preschool uses the ‘foundation model’, as
the charity’s only voting members are its
trustees.| |How is the charity
constituted?
(e.g unincorporated
association, CIO)|Para 1.25|Elmtree Preschool is a not-for-profit CIO.| |Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees|Para 1.25|The appointment and selection of trustees
for Elmtree Preschool is conducted in
accordance with the provisions outlined in
the charity’s constitution. Trustees are
appointed by standing the board of trustees,
ensuring that they possess the necessary
skills, experience, and commitment to fulfil
their responsibilities.
The constitution allows for the appointment
of a minimum of five trustees, with
appointments reviewed periodically to
ensure the board remains effective and
representative. Trustees are selected based
on relevant expertise and experience in early
years education and/or charity sector,
finance, governance, as well as alignment
with the charity’s values and ethos. Induction
and training are provided tonewtrustees to| help them understand their legal and operational duties, enabling them to contribute effectively to the charity’s objectives. We are members of Early Years Alliance, who have a wide range of trustee training and resources available. ## **Additional information (optional)** You may choose to include further statements where relevant about: |Policies and procedures
adopted for the induction and
training of trustees|Para 1.51|| |---|---|---| |The charity’s organisational
structure and any wider
network with which the
charity works|Para 1.51|| |Relationship with any related
parties|Para 1.51|| |Other||| ## **Reference and Administrative details** |Charityname|ElmtreePreschool| |---|---| |Other name the charityuses|| |Registered charity number|1200160| |Charity’s principal address|The Elmgrove Centre,
Elmgrove Road,
Redland
Bristol
BS6 6AH| ||| **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|**Trustee name**|**Office (if any)**|**Dates acted if not for whole**
**year**|**Name of person (or body) entitled**
**to appoint trustee (if any)**| |---|---|---|---|---| ||Rebecca Meacham|||| ||Caroline Marchant|||| ||Louise Minchin|||| ||Birgit Smee|||| ||Annette Miller|||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| Corporate trustees – names of the directors at the date the report was approved **Director name** Name of trustees holding title to property belonging to the charity **Trustee name Dates acted if not for whole year** ## **Funds held as custodian trustees on behalf of others** Description of the assets The trustees of Elmtree Preschool confirm that the charity held in this capacity does not hold any funds or assets as a custodian trustee on behalf of other charities or organisations. Name and objects of the Not Applicable charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for Not Applicable safe custody and segregation of such assets from the charity’s own assets ## **Additional information (optional)** ## **Names and addresses of advisers (Optional information)** |**Type of**|**Name**|**Address**| |---|---|---| |**adviser**||| **Name of chief executive or names of senior staff members (Optional information)** ## **Exemptions from disclosure** Reason for non-disclosure of key personnel details Not applicable. All required key personnel details have been disclosed. ## **Other optional information** ## **Declarations** **The trustees declare that they have approved the trustees’ report above.** **Signed on behalf of the charity’s trustees** |||| |---|---|---| |**Signed** **on behalf of th**
**Signature(s)**
**Full name(s)**
**Position (eg Secretary,**
**Chair, etc)**
**Date**|**e charity’s trustees**|| |||| ||Rebecca Meacham|Caroline Marchant| ||

Manager and Trustee|Manager and Trustee| ||25/11/2024|| ||25/11/2024|| ||**Elmtree Preschool**
**Charity Name**|**Elmtree Preschool**
**Charity Name**|**Elmtree Preschool**
**Charity Name**|**1200160**
**No (if any)**|**1200160**
**No (if any)**|**1200160**
**No (if any)**|**CC16a**| |---|---|---|---|---|---|---|---| ||**For the period**
**from**|23/08/2022
Period start date|**To**||31/01/2024
Period end date||| ||||||||| |**Section A Receipts and payments**|||||||| |**A1 Receipts**|**Unrestricted**
**funds**
**to the nearest £**
**17,966**
**5,875**
**1,956**
**-**
**-**
**-**
**-**
**-**
**25,797**
**-**
**-**
**-**
**25,797**
**6,024**
**75**
**543**
**6,763**
**56**
**327**
**133**
**3,532**
**-**
**17,453**
**-**
**-**
**-**
**17,453**
**8,344**
**-**
**-**
**8,344**|**Restricted**
**funds**
**to the nearest £**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**|**Endowment**
**funds**
**to the nearest £**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**||**Total funds**
**to the nearest £**
**17,966**
**5,875**
**1,956**
**-**
**-**
**-**
**-**
**-**
**25,797**
**-**
**-**
**-**
**25,797**
**6,024**
**75**
**543**
**6,763**
**56**
**327**
**133**
**3,532**
**-**
**17,453**
**-**
**-**
**-**
**17,453**

**8,344**||**Last year**
**to the nearest £**| |Bristol CityCouncil FEEE|**17,966**||||||**-**| |Fees|**5,875**||||||**-**| |VoluntaryDonations|**1,956**||||||**-**| ||**-**||||||**-**| ||**-**||||||**-**| ||**-**||||||**-**| ||**-**||||||**-**| ||**-**||||||**-**| |**_Sub total_**_(Gross income for_
_AR)_|**25,797**||||||**-**| ||||||||| |**A2 Asset and investment sales,**
**(see table).**|||||||| ||**-**||||||| ||**-**||||||**-**| |**_Sub total_**|**-**||||||**-**| |**_Total receipts_**
**A3 Payments**|||||||| ||||||||**-**| ||||||||| |
Staffing|**6,024**||||||**-**| |Trips/Extra Curricular|**75**||||||**-**| |Materials/Resources|**543**||||||**-**| |Rent/Lease|**6,763**||||||**-**| |Utilities|**56**||||||**-**| |Membership/Subscriptions|**327**||||||**-**| |Website/Advertising|**133**||||||**-**| |Repayto council(overestimate)|**3,532**||||||**-**| ||**-**||||||**-**| |**_Sub total_ **|**17,453**||||||**-**| ||||||||| |**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_**|||||||| ||||||||**-**| ||||||||| ||**8,344**|**-**|**-**||
**8,344**||**-**| ||**-**|**-**|**-**||**-**||**-**| ||**-**|**-**|**-**||**-**||**-**| ||**8,344**|**-**|**-**||**8,344**||**-**| CCXX R1 accounts (SS) 26/11/2024 1 |**Section B Statement of assets and liabilities at the end of the period**|**Section B Statement of assets and liabilities at the end of the period**|**Section B Statement of assets and liabilities at the end of the period**|| |---|---|---|---| |**Categories**
Signed by one or two trustees on
behalf of all the trustees
**B1 Cash funds**
**B2 Other monetary assets**
**B4 Assets retained for the**
**charity’s own use**
**B5 Liabilities**
**B3 Investment assets**|Signature
**Details**
**Details**
Bank balance year end
**Details**
**Details**
**_Total cash funds_**
(agree balances with receipts and payments
account(s))
**Details**|**Unrestricted**
**funds**
**Restricted**
**funds**
**to nearest £**
**to nearest £**
**8,344**
**-**
**-**
**-**
**-**
**-**
**8,344**
**-**
OK
OK
**Unrestricted**
**funds**
**Restricted**
**funds**
**to nearest £**
**to nearest £**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**Fund to which**
**asset belongs**
**Cost (optional)**
**-**
**-**
**-**
**-**
**-**
**Fund to which**
**asset belongs**
**Cost (optional)**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**Fund to which**
**liability relates**
**Amount due**
**(optional)**
**-**
**-**
**-**
**-**
**-**
Print Name
Rebecca Meacham
Caroline Marchant|**Endowment**
**funds**
**to nearest £**| ||||**-**| ||||**-**| ||||**-**| ||||**-**| ||||OK| ||||**Endowment**
**funds**
**to nearest £**| ||||**-**| ||||**-**| ||||**-**| ||||**-**| ||||**-**| ||||**-**| ||||**Current value**
**(optional)**| ||||**-**| ||||**-**| ||||**-**| ||||**-**| ||||**-**| ||||**Current value**
**(optional)**| ||||**-**| ||||**-**| ||||**-**| ||||**-**| ||||**-**| ||||**-**| ||||**-**| ||||**-**| ||||**-**| ||||**When due**
**(optional)**| ||||| ||||| ||||| ||||| ||||| ||||| ||||Date of
approval| ||||30/11/2024| ||||30/11/24| ||||| CCXX R2 accounts (SS) 26/11/2024 2 CHARITY COMMISSION FOR ENGLAND AND WALES Independent examinerfs report on the accounts Section A Indeppndent Examiner's Report RapDrtto the trustee mombvrsofl I A- on%cSCHJO L On accoun1¥ for the year Cha￿ty lilanyl I l LOO 160 Set out on paye$ I reFM)rtto the tmst888 on my exarninalK)n of the arxounts of th8 ai tharity IlheTrusfifor the year end&Y JI O 1 2 02* Rosponslbllltl8s and As the ¢hanty trustees of Ihe you are responsibl& forlhe preparation basis of report ofth& accounts in ac￿danCe vAlh th& réquirernents of the Chanlies Act 2011 IW)e A(fl. I report in respect of my &xafflinatiM of Ihe Trust's accounts carried out under sed￿n 145 of the 2011 Act and In out my examination. I have fol￿ the apphcabl8 DIredKK￿ gi¥en by the Charity cornmiss￿n undersection 14515llbl of the Act. I have rJ)M￿eted tny examination. I that no material mattars have o)me to tny atten 'yin c0nn8cti(￿ with th8 exarninal￿ whic gwe$ me cause to believe th8t in, any material reS￿cl. accountirvJ re(x)rds were not kept in 8C(x)rdance with secticn 130 or the Act or the accwnls th not actord th the ac¢w￿ing re(x)rd$ IndÈpendent examIne￿$ 51atemont I have no conceTns and have come acro&s no other m8tters in ojnnediun Ih the examination to whlch atte￿10￿ Shou￿ be drw) in order lo Ènab proper understandlng ￿lhe accounts lo be re8thd. ' Re&se d8l&t6 the wonls in the brackels rftheydo nofappty. Signed.. 0111121 Nama.. Rehvant professional quallficatlon(sl or body lif any1= £oiic I"ior ) r£isD l Fei th?_ ST 4F IER October 2018 Section B Disclosure Only Complete if the examiner needs 10 highlight matters of con¢crn (see CC32. 1ndfrp8r￿ent examinetion ofcharity ac(x)unts'. (sirect￿n$ 8nd gU￿an￿ for examiners). Give here brtef detsils tsf any Items that the &xaminerwishes tg di¥cio&e. IER October 2018