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2024-08-31-accounts

REGISTERED COMPANY NUMBER: 13584108 (England and Wales) Registered Charity Number: 1201430

ELSADAI CHURCH

TRUSTEES’ REPORT

AND

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024

ELSADAI CHURCH

CONTENTS

Page
Reference and administrative information 1
Trustees’ Report 2 – 3
Statement of financial activities 4
Balance sheet 5 - 6
Notes to the financial statements 7 - 11

ELSADAI CHURCH

REFERENCE AND ADMINISTRATIVE INFORMATION

Trustees Mr. D Avram Mr. V D Bene Mr. C E Vizitiu Registered Company Number 13584108 (England and Wales) Registered Charity Number 1201430 Principal Office 6 Burgess Avenue London United Kingdom NW9 8TY Independent Examiner Bowdon Accounting Services Bartle House Oxford Court Manchester M2 3WQ

1

ELSADAI CHURCH

TRUSTEES’ REPORT

FOR THE YEAR ENDED 31 AUGUST 2024

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 August 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

To advance the Christian religion for the public benefit by the holding of prayer meetings, public celebrations of Christian religion and outreach work.

Achievements and performance

This past year has been a momentous one for our church Charity. With the unwavering dedication and support of our team, members, and volunteers, we have successfully achieved our main goals and celebrated several significant accomplishments.

We are immensely proud of the Church collective efforts that have made these successes possible.

As we look forward to the coming year, we are filled with excitement and anticipation for the projects and goals we have in store.

Here are some church charity goals for next year, incorporating the objective to advance the Christian religion for the public benefit:

  1. Increase the frequency and scope of outreach initiatives to engage with individuals and communities in need, providing support, encouragement, and resources in alignment with Christian values.

  2. Enhance Prayer Meetings: Organise regular prayer meetings both within the congregation and open to the public, creating opportunities for spiritual growth, fellowship, and collective intercession for community needs.

  3. Strengthen Public Celebrations: Plan and host public celebrations of the Christian faith, such as Easter and Christmas events, to share the message of hope, love, and redemption with the wider community, inviting participation from all backgrounds.

  4. Develop Educational Programs: Establish educational programs and workshops that explore Christian principles, teachings, and values, catering to both members of the congregation and the broader public interested in learning more about Christianity.

2

  1. Promote Evangelism: Equip members of the congregation with the tools and training necessary to confidently and compassionately share their faith with others, actively engaging in evangelistic efforts to spread the message of Christ's love and salvation.

  2. Foster Spiritual Formation: Offer opportunities for spiritual formation and discipleship, including small group studies, mentoring relationships, and discipleship courses, to nurture the growth and maturity of believers in their faith journey.

  3. Cultivate Community Engagement: Foster a culture of community engagement and service, encouraging members to actively participate in volunteer projects, community service initiatives, and collaborative efforts with local organisations to address social needs and promote the common good.

These initiatives are aligned with our mission and vision, and we are eager to continue serving our community with renewed vigour and commitment.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing Document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Approved by order of the board of trustees on _______ and signed on its behalf by:


Mr. V D Bene Trustee

3

ELSADAI CHURCH

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2024

Note
Income and endowments from:
Donations and legacies
Expenditure on:
Charitable activities
2
Support costs
3
Finance costs
4
Governance costs
5
Net income
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
Unrestricted
Funds
2024
£
49,540
10,522
44,610
67
600
55,799
(6,259)
7,492
1,233
Total Funds
2023
£
55,204
5,919
42,731
60
1,595
50,305
4,899
2,593
7,492

The notes form part of these financial statements

4

ELSADAI CHURCH

BALANCE SHEET AS AT 31 AUGUST 2024

Note
Current Assets
Cash at bank and in hand
6
Creditors
Amounts falling due within one year
7
Net current assets
Total assets less current liabilities
Net Assets
Funds
Unrestricted Funds
8
Total funds
Unrestricted
Funds
31-Aug-24
£
1,833
(600)
1,233
1,233
1,233
1,233
1,233
Total Funds
31-Aug-23
£
9,667
(2,175)
7,492
7,492
7,492
7,492
7,492

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2024 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

The Financial Statements have been prepared in accordance with the provisions applicable to charitable companies subject to small companies regime.

5

ELSADAI CHURCH

BALANCE SHEET AS AT 31 AUGUST 2024

The financial statements were approved by the Board of Trustees and authorised for issue on …....................... and were signed on their behalf by :

…............................

Mr V D Bene Trustee

The notes form part of these financial statements

6

ELSADAI CHURCH

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024

1 Accounting Policies

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), and the Statement of Recommended Practice 'Accounting and Reporting by Charities' (Charities SORP FRS 102), as issued by the Charity Commission.

Cash flow statement

The Management Committee has taken advantage of the exemption available under Financial Reporting Standard 1 (Revised 1996) from preparing a cash flow statement, on the grounds that the charity qualifies as small.

Fund accounting

Unrestricted funds are funds that are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.

Designated funds are unrestricted funds that have been earmarked by the Management Committee for particular purposes. While designated for specific uses, these funds remain under the control of the trustees and can be reallocated.

Restricted funds are funds subject to specific conditions imposed by the donor or arising from the terms of a particular appeal. They may only be used for the purposes specified by the donor or appeal terms.

Incoming resources

All incoming resources are included in the Statement of Financial Activities (SoFA) when the charity is entitled to the income, receipt is probable, and the amount can be measured with reasonable accuracy.

The following specific policies apply to particular categories of income:

Voluntary income — includes grants, donations, and gifts, and is recognised in full in the SoFA when receivable. Grants that are not subject to specific performance conditions are recognised when the charity becomes unconditionally entitled to the income.

Donated services and facilities — are recognised at their estimated value to the charity, where this can be measured reliably. The value of services provided by volunteers is not included in these financial statements due to the difficulty in quantifying this contribution.

Investment income — is recognised when receivable.

Income from charitable activities — is recognised when earned. This includes grants and contracts for services where income is recognised as the charity earns the right to consideration through performance of specific activities or delivery of services.

7

ELSADAI CHURCH

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024

1 Accounting Policies (continued)

Resources expended

Expenditure is recognised on an accrual basis when a liability is incurred. It includes any VAT that is not recoverable, which is reported as part of the related expenditure category.

The principal categories of expenditure are:

Costs of generating funds – these comprise the costs incurred in attracting voluntary income, as well as those associated with fundraising trading activities.

Charitable activities – these are the costs directly related to the provision of the charity’s services and activities for its beneficiaries. This includes both direct costs and an appropriate share of support and overhead costs necessary to deliver the activities.

Governance costs – these include the costs associated with the governance of the charity and compliance with constitutional and statutory requirements. They typically include audit or independent examination fees and costs relating to strategic oversight and trustee meetings.

Cash at bank and in hand

Cash at bank and in hand includes cash and short-term, highly liquid investments that are readily convertible to known amounts of cash and are subject to an insignificant risk of changes in value. These investments typically have a maturity of three months or less from the date of acquisition or from the opening of the deposit or similar account.

Taxation

The charity is exempt from corporation tax from its charitable activities.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

2 Expenditure on charitable activities

Church expenses
Charitable donations & gifts
Unrestricted
funds
2024
£
6,085
4,437
10,522
Total funds
2023
£
3,834
2,085
5,919

8

ELSADAI CHURCH

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024

3 Expenditure on support costs

Other operating leases
Sundries
4
Expenditure on finance costs
Bank charges
5
Expenditure on governance costs
Accountancy and legal fees
6
Cash at bank and in hand
Cash at bank
Cash in hand
7
Creditors: Amounts falling due within one year
Accruals and deferred income
Unrestricted
funds
2024
£
39,285
5,325
44,610
Unrestricted
funds
2024
£
67
Unrestricted
funds
2024
£
600
Unrestricted
funds
31-Aug-24
£
1,833
-
1,833
Unrestricted
funds
31-Aug-24
£
600
Total funds
2023
£
39,960
2,771
42,731
Total funds
2023
£
60
Total funds
2023
£
1,595
Total funds
31-Aug-23
£
8,057
1,610
9,667
Total funds
31-Aug-23
£
2,175

9

ELSADAI CHURCH

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024

8 Statements of funds

Statements of funds - current year

Balance at 01
September
2023
£
Unrestricted funds
7,492
Statements of funds - previous year
Balance at 01
September
2022
£
Unrestricted funds
2,593
Analysis of net assets between funds
Analysis of net assets between funds - current year
Current assets
Creditors due within one year
Total
Analysis of net assets between funds - prior year
Current assets
Creditors due within one year
Total
Income
£
49,540
Income
£
55,204
Expenditure
£
(55,799)
Expenditure
£
(50,305)
Balance at 31
August 2024
£
1,233
Balance at 31
August 2023
£
7,492
Unrestricted
funds
31-Aug-24
£
1,833
(600)
1,233
Unrestricted
funds
31-Aug-23
£
9,667
(2,175)
7,492

9 Analysis of net assets between funds

10 Independent examiner's fees

The independent examiner's remuneration amounts to an independent examiner's fee of £600 (2023 - £600)

10

ELSADAI CHURCH

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024

11 Staff costs

The charity had no employees during the year (prior year: none). No employee received employee benefits in excess of £60,000 (2023 - £Nil).

12 Trustee's remuneration and expenses

No members of the management committee received any remuneration during the year.

No trustee or other person related to the charity had any personal interest in any contract or transaction entered into by the charity during the year (2023 - £Nil).

11

REGISTERED COMPANY NUMBER: 13584108 (England and Wales) Registered Charity Number: 1201430

ELSADAI CHURCH

TRUSTEES’ REPORT

AND

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024

ELSADAI CHURCH

CONTENTS

Page
Reference and administrative information 1
Trustees’ Report 2 – 3
Statement of financial activities 4
Balance sheet 5 - 6
Notes to the financial statements 7 - 11

ELSADAI CHURCH

REFERENCE AND ADMINISTRATIVE INFORMATION

Trustees Mr. D Avram Mr. V D Bene Mr. C E Vizitiu Registered Company Number 13584108 (England and Wales) Registered Charity Number 1201430 Principal Office 6 Burgess Avenue London United Kingdom NW9 8TY Independent Examiner Bowdon Accounting Services Bartle House Oxford Court Manchester M2 3WQ

1

ELSADAI CHURCH

TRUSTEES’ REPORT

FOR THE YEAR ENDED 31 AUGUST 2024

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 August 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

To advance the Christian religion for the public benefit by the holding of prayer meetings, public celebrations of Christian religion and outreach work.

Achievements and performance

This past year has been a momentous one for our church Charity. With the unwavering dedication and support of our team, members, and volunteers, we have successfully achieved our main goals and celebrated several significant accomplishments.

We are immensely proud of the Church collective efforts that have made these successes possible.

As we look forward to the coming year, we are filled with excitement and anticipation for the projects and goals we have in store.

Here are some church charity goals for next year, incorporating the objective to advance the Christian religion for the public benefit:

  1. Increase the frequency and scope of outreach initiatives to engage with individuals and communities in need, providing support, encouragement, and resources in alignment with Christian values.

  2. Enhance Prayer Meetings: Organise regular prayer meetings both within the congregation and open to the public, creating opportunities for spiritual growth, fellowship, and collective intercession for community needs.

  3. Strengthen Public Celebrations: Plan and host public celebrations of the Christian faith, such as Easter and Christmas events, to share the message of hope, love, and redemption with the wider community, inviting participation from all backgrounds.

  4. Develop Educational Programs: Establish educational programs and workshops that explore Christian principles, teachings, and values, catering to both members of the congregation and the broader public interested in learning more about Christianity.

2

  1. Promote Evangelism: Equip members of the congregation with the tools and training necessary to confidently and compassionately share their faith with others, actively engaging in evangelistic efforts to spread the message of Christ's love and salvation.

  2. Foster Spiritual Formation: Offer opportunities for spiritual formation and discipleship, including small group studies, mentoring relationships, and discipleship courses, to nurture the growth and maturity of believers in their faith journey.

  3. Cultivate Community Engagement: Foster a culture of community engagement and service, encouraging members to actively participate in volunteer projects, community service initiatives, and collaborative efforts with local organisations to address social needs and promote the common good.

These initiatives are aligned with our mission and vision, and we are eager to continue serving our community with renewed vigour and commitment.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing Document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Approved by order of the board of trustees on _______ and signed on its behalf by:


Mr. V D Bene Trustee

3

ELSADAI CHURCH

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2024

Note
Income and endowments from:
Donations and legacies
Expenditure on:
Charitable activities
2
Support costs
3
Finance costs
4
Governance costs
5
Net income
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
Unrestricted
Funds
2024
£
49,540
10,522
44,610
67
600
55,799
(6,259)
7,492
1,233
Total Funds
2023
£
55,204
5,919
42,731
60
1,595
50,305
4,899
2,593
7,492

The notes form part of these financial statements

4

ELSADAI CHURCH

BALANCE SHEET AS AT 31 AUGUST 2024

Note
Current Assets
Cash at bank and in hand
6
Creditors
Amounts falling due within one year
7
Net current assets
Total assets less current liabilities
Net Assets
Funds
Unrestricted Funds
8
Total funds
Unrestricted
Funds
31-Aug-24
£
1,833
(600)
1,233
1,233
1,233
1,233
1,233
Total Funds
31-Aug-23
£
9,667
(2,175)
7,492
7,492
7,492
7,492
7,492

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2024 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

The Financial Statements have been prepared in accordance with the provisions applicable to charitable companies subject to small companies regime.

5

ELSADAI CHURCH

BALANCE SHEET AS AT 31 AUGUST 2024

The financial statements were approved by the Board of Trustees and authorised for issue on …....................... and were signed on their behalf by :

…............................

Mr V D Bene Trustee

The notes form part of these financial statements

6

ELSADAI CHURCH

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024

1 Accounting Policies

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), and the Statement of Recommended Practice 'Accounting and Reporting by Charities' (Charities SORP FRS 102), as issued by the Charity Commission.

Cash flow statement

The Management Committee has taken advantage of the exemption available under Financial Reporting Standard 1 (Revised 1996) from preparing a cash flow statement, on the grounds that the charity qualifies as small.

Fund accounting

Unrestricted funds are funds that are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.

Designated funds are unrestricted funds that have been earmarked by the Management Committee for particular purposes. While designated for specific uses, these funds remain under the control of the trustees and can be reallocated.

Restricted funds are funds subject to specific conditions imposed by the donor or arising from the terms of a particular appeal. They may only be used for the purposes specified by the donor or appeal terms.

Incoming resources

All incoming resources are included in the Statement of Financial Activities (SoFA) when the charity is entitled to the income, receipt is probable, and the amount can be measured with reasonable accuracy.

The following specific policies apply to particular categories of income:

Voluntary income — includes grants, donations, and gifts, and is recognised in full in the SoFA when receivable. Grants that are not subject to specific performance conditions are recognised when the charity becomes unconditionally entitled to the income.

Donated services and facilities — are recognised at their estimated value to the charity, where this can be measured reliably. The value of services provided by volunteers is not included in these financial statements due to the difficulty in quantifying this contribution.

Investment income — is recognised when receivable.

Income from charitable activities — is recognised when earned. This includes grants and contracts for services where income is recognised as the charity earns the right to consideration through performance of specific activities or delivery of services.

7

ELSADAI CHURCH

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024

1 Accounting Policies (continued)

Resources expended

Expenditure is recognised on an accrual basis when a liability is incurred. It includes any VAT that is not recoverable, which is reported as part of the related expenditure category.

The principal categories of expenditure are:

Costs of generating funds – these comprise the costs incurred in attracting voluntary income, as well as those associated with fundraising trading activities.

Charitable activities – these are the costs directly related to the provision of the charity’s services and activities for its beneficiaries. This includes both direct costs and an appropriate share of support and overhead costs necessary to deliver the activities.

Governance costs – these include the costs associated with the governance of the charity and compliance with constitutional and statutory requirements. They typically include audit or independent examination fees and costs relating to strategic oversight and trustee meetings.

Cash at bank and in hand

Cash at bank and in hand includes cash and short-term, highly liquid investments that are readily convertible to known amounts of cash and are subject to an insignificant risk of changes in value. These investments typically have a maturity of three months or less from the date of acquisition or from the opening of the deposit or similar account.

Taxation

The charity is exempt from corporation tax from its charitable activities.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

2 Expenditure on charitable activities

Church expenses
Charitable donations & gifts
Unrestricted
funds
2024
£
6,085
4,437
10,522
Total funds
2023
£
3,834
2,085
5,919

8

ELSADAI CHURCH

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024

3 Expenditure on support costs

Other operating leases
Sundries
4
Expenditure on finance costs
Bank charges
5
Expenditure on governance costs
Accountancy and legal fees
6
Cash at bank and in hand
Cash at bank
Cash in hand
7
Creditors: Amounts falling due within one year
Accruals and deferred income
Unrestricted
funds
2024
£
39,285
5,325
44,610
Unrestricted
funds
2024
£
67
Unrestricted
funds
2024
£
600
Unrestricted
funds
31-Aug-24
£
1,833
-
1,833
Unrestricted
funds
31-Aug-24
£
600
Total funds
2023
£
39,960
2,771
42,731
Total funds
2023
£
60
Total funds
2023
£
1,595
Total funds
31-Aug-23
£
8,057
1,610
9,667
Total funds
31-Aug-23
£
2,175

9

ELSADAI CHURCH

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024

8 Statements of funds

Statements of funds - current year

Balance at 01
September
2023
£
Unrestricted funds
7,492
Statements of funds - previous year
Balance at 01
September
2022
£
Unrestricted funds
2,593
Analysis of net assets between funds
Analysis of net assets between funds - current year
Current assets
Creditors due within one year
Total
Analysis of net assets between funds - prior year
Current assets
Creditors due within one year
Total
Income
£
49,540
Income
£
55,204
Expenditure
£
(55,799)
Expenditure
£
(50,305)
Balance at 31
August 2024
£
1,233
Balance at 31
August 2023
£
7,492
Unrestricted
funds
31-Aug-24
£
1,833
(600)
1,233
Unrestricted
funds
31-Aug-23
£
9,667
(2,175)
7,492

9 Analysis of net assets between funds

10 Independent examiner's fees

The independent examiner's remuneration amounts to an independent examiner's fee of £600 (2023 - £600)

10

ELSADAI CHURCH

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024

11 Staff costs

The charity had no employees during the year (prior year: none). No employee received employee benefits in excess of £60,000 (2023 - £Nil).

12 Trustee's remuneration and expenses

No members of the management committee received any remuneration during the year.

No trustee or other person related to the charity had any personal interest in any contract or transaction entered into by the charity during the year (2023 - £Nil).

11

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the trustees Elsadai Church On accounts for the year 31/08/2024 Charity no 1201430 ended (if any) Set out on pages 1-2

I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31/08/2024.

Responsibilities and As the charity's trustees, you are responsible for the preparation of the basis of report 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 all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent I have completed my examination. I confirm that no material matters have examiner's statement come to my attention in connection with the examination which gives me cause to believe that in, any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Date: 02/07/2025 Signed: Name: Adeel Sahi Relevant professional ACCA qualification(s) or body (if any): Address: Bowdon Accounting Services Ltd Bartle House, Oxford Court,

1

Oct 2018

IER

Manchester M2 3WQ

Section B Disclosure

Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).

Give here brief details of any items that the examiner wishes to disclose .

N/A

2

Oct 2018

IER