## **North Tyneside Music Opportunities for Young People**
## **a Charitable Incorporated Organisation, charity registration number 1203835**
## **Trustees’ annual report for the year ending 31st August 2025**
The Trustees of North Tyneside Music Opportunities for Young People **,** also known as mo4y, present their annual report and accounts for the year ending 31st August 2025 and confirm that they comply with the requirements of the Charities Act 2011, and the charity’s Constitution.
## **Our Charitable Objects**
The objects of the charity shall be to advance the education of the public, specifically children and young people who reside in North Tyneside and surrounding area, in the arts, specifically music and the performing arts, in such ways as the charity trustees think fit.
## **What we do**
We raise funds from grants and fund-raising activities and use these funds to support activities that advance musical education for children and young people in and around North Tyneside.
We enjoy a close working relationship with North Tyneside Council through North Tyneside Music, the lead partner of the new North East Music Hub, in furthering our charitable objects and providing public benefit.
## **Review of activities**
This has been our second year of operating as a charity. We submitted our annual accounts and return to the Charity Commission for the previous financial year to 31st August 2024, and these are available on the Charity Commission (link here)
The undoubted highlight of the year is the continued success of the Sounding Out project, for which we have been able to secure further funding from the UKSPF. See below.
We were also delighted to receive a substantial donation of a little over £30,000, as a result of the winding up of a dormant charity with very similar aims to ours, namely Youth Music in North Tyneside. We intend to try and use this money to leverage and supplement grants for suitable projects, while allocating £2,000 to create a reserve fund and £600 to fund the short-term running costs of the charity while we develop our fund raising.
We have continued to build the charity with the recruitment of additional Trustees and development of new policies.
We have continued to develop our website at mo4y.org.uk and publicise our existence through networks of people involved in music education and at music events involving children and young people in and around North Tyneside.
Our logo competition to engage young people with the charity has led to the adoption of a new logo.
We do not have any paid staff and have no plans to employ any in the near or medium future. Neither do we currently have any volunteers, but we do intend to develop a team of volunteers once we have appropriate Volunteer Policies in place.
Our fund raising and charitable work is still at an early stage while we continue to establish the charity and our policies.
## **Projects**
We have so far commissioned one project named “Sounding Out” to provide music opportunities for young people in the north-west of the Borough of North Tyneside. This is funded with a grant from the UK Shared Prosperity Youth Fund (UKSPF) and managed by North Tyneside Music Education Hub. This project is ongoing after additional funding was secured.
News and reports about the project may be found on our website www.mo4y.org.uk
## **Financial Review**
Period from 1st Sept 2024 to 31st Aug 2025
## Restricted funds
|Sounding Out project|||
|---|---|---|
|Opening balance|£22,570||
|Income|£22,584||
|Expenditure|£34,765||
|Closing balance|£10,389||
|General funds|||
|Opening balance|£20||
|Income|£31,054|(see Review of actvites above)|
|Expenditure|£451||
|Allocaton to Reserve|£2,000||
|Closing balance|£28,623||
|Reserve funds|£2,000||
Our only outgoings in this period were: bank fees (£133); insurance (£239); website and email (£79).
We own a SumUp payment machine which cost £79 new. At the financial year end we had no other assets or liabilities other than the cash sums shown in our annual financial statement.
## **Trustees**
We are currently managed by a committee of 7 trustees:
||Trustee name|Ofce (if any)|Dates acted if not for whole
year|
|---|---|---|---|
|1|Stephen Joseph Wegryzynski|Chair||
|2|Dr Katherine Anne Butler|Secretary||
|3|Gavin Richard Dudley|Treasurer||
|4|Alexander James Ashton Lewis|||
|5|Rachael Claire Bailey|||
|6|BritanySkye Farrow||From 13th September 2024|
|7|Elizabeth Jane Johnston||From 22nd November 2024|
Jenny Williams served as a Trustee until September 2025 when she stepped down after her appointment as the new Lead of North Tyneside Music.
New trustees are appointed by a resolution at a trustees meeting.
We have no corporate trustees.
No trustees hold title to property belonging to the charity (the charity does not own any property).
## **Contact details**
To contact the charity please send an email to:
secretary@mo4y.org.uk
Registered charity address for correspondence:
Greenacres, South Lane, East Boldon, Tyne and Wear, NE36 0SP
This version updated 18th March 2026
**Charity Name North Tyneside Music Opportunities for Young People**
**No (if any) 1203835**
**Receipts and payments accounts** ~~**For the period**~~ Period start date **To** Period end date **from** 1st Sept 2024 31st Aug 2025
**CC16a**
## **Section A Receipts and payments**
|**Section A Receipts and payments**|||||
|---|---|---|---|---|
|**A1 Receipts**
SoundingOut Project
**-**
Donations from organisations
**30,901**
Donations from individuals
**121**
Gift Aid
**12**
Insurance offer
**20**
**-**
**-**
**-**
**31,054**
**-**
**-**
**_Sub total_ -**
**_Total receipts_ 31,054**
**A3 Payments**
SoundingOut Project
**-**
Bank fees
**133**
Insurance
**239**
Website, IT and marketing
**79**
Miscellaneous
**78**
**-**
**-**
**-**
**-**
**_Sub total_ 529**
**-**
**-**
**_Sub total_ -**
**_Total payments_ 529**
**_Net of receipts/(payments)_ 30,525**
**A5 Transfers between funds**
**-**
**A6 Cash funds last year end**
**337**
**_Cash funds this year end_ 30,862**
**Unrestricted**
**funds**
**to the nearest £**
**_Sub total_**_(Gross income for AR)_
**A2 Asset and investment sales,**
**(see table).**
**A4 Asset and investment**
**purchases, (see table)**|**to the nearest £**
**22,584**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**22,584**
**-**
**-**
**-**
**22,584**
**36,232**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**36,232**
**-**
**-**
**-**
**36,232**
**- 13,648**
**-**
**24,037**
**10,389**
**Restricted**
**funds**|**to the nearest £**
**Endowment**
**funds**|**Total funds**
**to the nearest £**
**22,584**
**30,901**
**121**
**12**
**20**
**-**
**-**
**-**
**53,638**
**-**
**-**
**-**
**53,638**
**36,232**
**133**
**239**
**79**
**78**
**-**
**-**
**-**
**-**
**36,761**
**-**
**-**
**-**
**36,761**
**16,877**
**-**
**24,374**
**41,251**|**Last year**
**to the nearest £**|
|||**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**|**22,584**|**29,776**|
||||**30,901**|**500**|
||||**121**|**44**|
||||**12**|**-**|
||||**20**|**-**|
||||**-**|**-**|
||||**-**|**-**|
||||**-**|**-**|
||||**53,638**|**30,320**|
||||||
|||**-**
**-**
**-**|**-**||
||||**-**|**-**|
||||**-**|**-**|
||||||
|||**-**|**53,638**|**30,320**|
||||||
|||**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**|**36,232**|**5,739**|
||||**133**|**26**|
||||**239**|**-**|
||||**79**|**121**|
||||**78**|**60**|
||||**-**|**-**|
||||**-**|**-**|
||||**-**|**-**|
||||**-**|**-**|
||||**36,761**|**5,946**|
||||||
|||**-**
**-**
**-**|**-**||
||||**-**||
||||**-**|**-**|
||||||
|||**-**|**36,761**|**5,946**|
||||||
||**- 13,648**|**-**
**-**
**-**
**-**|**16,877**|**24,374**|
||**-**||**-**|**-**|
||**24,037**||**24,374**|**-**|
||**10,389**||**41,251**|**24,374**|
## **Section B Statement of assets and liabilities at the end of the period**
|**Categories**
**B1 Cash funds**
**B2 Other monetary assets**
**B3 Investment assets**
**B5 Liabilities**
**B4 Assets retained for the**
**charity’s own use**|**Details**
Sounding Out project
General unrestricted funds
**Details**
Gift aid to be reclaimed on donations
**Details**
**Details**
SumUp payment machine
**Details**
Insurance reimbursement
**_Total cash funds_**
(agree balances with receipts and payments
account(s))|**to nearest £**
**-**
**30,862**
**-**
**30,862**
OK
**to nearest £**
**30**
**-**
**-**
**-**
**-**
**-**
General
General
**Unrestricted**
**funds**
**Unrestricted**
**funds**
**Fund to which asset**
**belongs**
**Fund to which asset**
**belongs**
**Fund to which**
**liability relates**|**to nearest £**
**10,389**
**-**
**-**
**10,389**
OK
**to nearest £**
**-**
**-**
**-**
**-**
**-**
**-**
**Cost (optional)**
**-**
**-**
**-**
**-**
**-**
**Cost (optional)**
**78**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**239**
**-**
**Restricted**
**funds**
**Restricted**
**funds**
**Amount due**
**(optional)**|**to nearest £**
**Endowment**
**funds**|
|---|---|---|---|---|
|||||**-**|
|||||**-**|
|||||**-**|
|||||**-**|
|||||OK|
|||||**to nearest £**
**Endowment**
**funds**|
|||||**-**|
|||||**-**|
|||||**-**|
|||||**-**|
|||||**-**|
|||||**-**|
|||||**Current value**
**(optional)**|
|||||**-**|
|||||**-**|
|||||**-**|
|||||**-**|
|||||**-**|
|||||**Current value**
**(optional)**|
|||||**-**|
|||||**-**|
|||||**-**|
|||||**-**|
|||||**-**|
|||||**-**|
|||||**-**|
|||||**-**|
|||||**-**|
|||||**When due**
**(optional)**|
||Insurance reimbursement|General|**239**||
||||||
||||||
||||||
||||**-**||
Signed by one or two trustees on behalf of all the trustees
Date of Signature Print Name approval
## **North Tyneside Music Opportunities for Young People (mo4y)**
## **Independent examiner’s report to the Trustees of mo4y for the period ended 31 August 2025**
## **Registered charity number 1203835**
Mo4y is a non-company charity preparing receipts and payments accounts, with a gross income of £250,000 or less, but above £25,000 (£54k in the period). This means an audit is not required but instead an independent examination should be performed.
As the charity trustees of mo4y, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (the “Act”).
This report is in respect of my examination of mo4y’s accounts carried out under section 145 of the 2011 Act. 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 and the directions and guidance for examiner’s issued by the Charity Commission (CC32, issued in December 2017).
No material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or 2. the accounts do not accord with those records.
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 to enable a proper understanding of the accounts to be reached.
Please see attached:
- Appendix A – Examiner’s checklist (CC32a of the Charity Commission’s direction and guidance)
- ― Appendix B – Examiner’s notes
Signed:
Name: Stuart Stephenson, BSc (Joint Hons), CTA
Address: 38 Linden Road, NE3 4HB
Date: 7 March 2026
## **Appendix A – Examiner’s checklist**
|**The Directions and documentation**|**Status**|**WP ref**|
|---|---|---|
||||
|**Direction 1: Check whether the charity is eligible for an independent examination**|||
|Checked the charity audit threshold applying to the accounts to be reviewed||1.|
|Checked an audit is not required for any other reason||1.|
|Confirmed the charity is eligible for independent examination||1.|
|Confirmed the amount of the charity’s income to figure shown the accounts
(including any branches) and confirmed that income and assets are below the audit
threshold or, if applicable, obtained a copy of the letter from the Commission
approving an audit dispensation||1.|
|If the charity has one or more subsidiaries confirmed that group accounts are not
required by law|N/A||
|If a charitable company checked that the audit exemption statement has been
made|N/A||
|If applicable, rechecked the threshold calculation during the examination|N/A||
|If the charity’s income is more than £250,000 confirmed that the examiner is a
member of one of the listed bodies|N/A||
|If applicable, informed the trustees that the charity is not eligible for an
independent examination|N/A||
|If receipts and payments accounts have been prepared, checked that the charity’s
gross income is less than £250,000 and that it is not a company||1.|
|If receipts and payments accounts have been prepared, check that there is no
requirement to prepare accruals accounts in the charity’s governing document or
for any other reason||1.|
|If applicable, informed the trustees that the charity is not eligible to prepare
receipts and payments accounts|N/A|1.|
|**Direction 2: Check for any conflict of interest that prevents the examiner from carrying out their**
**independent examination**|||
|Confirmed that there are no close personal relationships with the trustees that
compromise independence||2.|
|Confirmed as having no day to day involvement in the administration of the charity||2.|
|If providing other services to the charity then confirmed that all the criteria in
Direction 2 necessary for independence are met|N/A||
|Identified that there are no circumstances in the examiner’s judgment that would
reasonably lead to the perception that the examiner is not independent||2.|
|Considered whether sufficiently skilled to carry out the examination and, where
required, confirmed membership of a listed body||1.|
|If applicable, informed the trustees that you are not eligible to carry out the
independent examination|N/A||
|**The Directions and documentation**|**Status**|**WP ref**|
|---|---|---|
||||
|**Direction 3: Record your independent examination**|||
|File of working papers prepared to document the work undertaken (see the
Direction for guidance on key working papers)||5.|
|Evidence of appointment on file||5.1|
|If issued, letter of engagement signed by the trustees on file|N/A||
|Documentation of steps required by Direction 1 are all done||See above|
|Documentation that steps required by Direction 2 are all done||See above|
|Analytical review documented||Appendices B
and C|
|Areas of concern identified and noted whether these were resolved or if unresolved
and significant have included them in the examiner’s report||3.|
|Verification and vouching procedures undertaken and any checks made are on file||4., 5., 6.|
|Copy of approved accounts on file||5.1|
|Copy of trustees’ annual report on file||5.2|
|Copies of information relied upon as part of the examination are on file||5.|
|If applicable, copies of written assurances given|N/A||
|Recorded the conclusions drawn as an outcome of the independent examination
that support the examiner’s report are on file||4.|
|Recorded any matters of material significance about which a report must be made
direct to the Commission|N/A|3.|
|Recorded whether to exercise discretion and report on relevant matters direct to
the Commission||3.|
|**Direction 4: Plan your independent examination**|||
|Obtained an understanding of the charity’s constitution, objectives, organisational
structure, the funds managed, its activities and accounting records and systems||5.|
|Planned specific examination procedures appropriate to the circumstances of the
charity||3., 4.|
|Reviewed whether any areas for improvement were advised to the trustees in the
previous year’s independent examiner’s report (or audit report and management
letter) and looked to see if any action taken||5.3, 5.10|
|Considered the financial risks identified and, where accruals accounts prepared,
considered whether the trustees have evidence that shows that the charity is a
going concern||3., 4.|
|Noted any implications for the examiner’s report and for separate reporting to the
Commission||3.|
|**Direction 5: Check that accounting records are kept to the required standard**|||
|Checked that accounting records have been kept are complete and considered if
they have been kept to the required standard||3., 4., 5.|
|**The Directions and documentation**|**Status**|**WP ref**|
|---|---|---|
||||
|Asked the trustees about how they ensure the accounting records are complete||5.10|
|If corrections made or records created during the examination, the trustee approval
for these has been sought and obtained|N/A||
|Asked the trustees if they carried out a review of the charity’s internal financial
controls in the year reported||5.10|
|Noted any implications for the examiner’s report and for separate reporting to the
Commission||3., 4.|
|**Direction 6: Check that the accounts are consistent with the accounting records**|||
|Compared the accounts with the underlying accounting records|||
|Checked some entries from the listing of transactions of income and expenditure to
vouchers such as invoices, bank statements, and receipts.|||
|If applicable, confirmed that the trustees have taken the necessary steps to ensure
that restricted or endowed funds are correctly reported in the accounts|||
|If additional checks were necessary, the evidence was found that showed the
accounting record was complete, voucher present, and both supported the entry in
the accounts|||
|**Direction 7: If the accounts are prepared on an accruals basis and one or more related party transactions**
**took place the examiner must check if these were properly disclosed in the notes to the accounts**|||
|Checked that the disclosures required by the SORP have been made and are
complete|N/A||
|Considered whether there are any implications for the examiner’s report and
reporting to the Commission|N/A||
|If receipts and payments accounts prepared and a related party transaction note
was provided, then checked the note for any implications for the examiner’s report|N/A||
|**Direction 8: Check the reasonableness of the significant estimates and judgments and accounting policies**
**used in accounting for the types of fund held and in the preparation of the accounts**|||
|Checked with the trustees that the separate funds of the charity have been
correctly accounted for and reported correctly in the accounts|||
|Checked the reasonableness of any significant estimates or judgments that have
been made in preparing the accounts|||
|Where accruals accounts are prepared, checked that the accounting policies
adopted are consistent with the SORP and are appropriate to the activities of the
charity|N/A||
|Where accruals accounts are prepared, checked that the accounts were prepared
on a going concern basis|N/A||
|Noted any implications for the examiner’s report and for separate reporting to the
Commission|||
|**Direction 9: The examiner must check whether the trustees have considered the financial circumstances of**
**the charity at the end of the reporting period and, if the accounts are prepared on an accruals basis, check**|||
|**The Directions and documentation**|**Status**|**WP ref**|
|---|---|---|
||||
|**whether the trustees have made an assessment of the charity’s position as a going**
**approving the accounts**|**concern when**||
|Asked the trustees whether they expect the charity to be able to settle outstanding
invoices, bills and commitments as and when they fall due|||
|Asked the trustees about the reserves policy and the adequacy of the level of
reserves held|||
|Where accruals accounts are prepared, checked that the trustees’ have made an
assessment of going concern and that their assessment is reasonable given the
information available|N/A||
|Where accruals accounts are prepared, checked that the SORP’s disclosures about
going concern have been made|N/A||
|Noted any implications for the examiner’s report and for separate reporting to the
Commission||3., 4.|
|**Direction 10: Check the form and content of the accounts**|||
|Where receipts and payments accounts have been prepared, checked that the
charity can lawfully prepare such accounts, that all the accounting statements are
present and that the funds of the charity are correctly identified|||
|Where accruals accounts are prepared, checked that they comply with the SORP
and applicable accounting standard|N/A||
|If the charity is a company, checked that the accounts also comply with the
applicable company law requirements|N/A||
|Noted any implications for the examiner’s report and for separate reporting to the
Commission||3., 4.|
|**Direction 11: Identify items from the analytical review of the accounts that need to be followed up for**
**further explanation or evidence**|||
|Carried out an analytical review|||
|Following the analytical review, selected material items in the accounts for further
explanation or supporting evidence|||
|If the accounts could be materially misstated, additional checks were undertaken
and the examiner is satisfied that the item(s) identified were satisfactorily explained
and correctly included in the accounts|N/A||
|Noted any implications for the examiner’s report and for separate reporting to the
Commission||3., 4.|
|**Direction 12: Compare the trustees’ annual report with the accounts**|||
|Checked that any figure for reserves quoted in the trustees’ annual report is not
materially inconsistent with the accounts|||
|Compared the trustees’ annual report with the accounts for any material
inconsistency|||
|Noted any implications for the examiner’s report and for separate reporting to the
Commission||3., 4.|
|**The Directions and documentation**|**Status**|**WP ref**|
|---|---|---|
|**Direction 13: Write and sign the independent examination report**|||
|Reviewed the conclusions from the independent examination|||
|Considered whether the examination has identified a matter of concern that should
be reported in the examiner’s report|||
|Checked that the examiner’s report covers all of the matters required|||
|If relying on the work of others in undertaking the independent examination, the
examiner is fully satisfied with their work and that work has been fully documented|N/A||
|Signed and dated the examiner’s report|||
|Reported matters of material significance direct to the Commission|N/A||
|Exercised discretion and reported relevant matters direct to the Commission|N/A||
## **Appendix B – Examiner’s notes**
Working paper (WP) references are to the below.
1. Income ~£54k, > £25k requiring external scrutiny, <£250k examiner does not need to be a member of specified body. An audit is not required due to revenue or per mo4y’s constitution or any other reason I have identified on review of all the materials under 6. Receipts and payments accounting has been used – accruals basis is not required due to revenue or per mo4y’s constitution or any other reason I have identified.
- 1.1. The grant agreement with the Council of the Borough of North Tyneside in respect of the UK Shared Prosperity Youth Fund has been provided and reviewed and does not trigger the need for an audit or other requirements relevant for the accounts and this review.
- 1.2. The examiner has worked in big 4 and other accounting firms throughout career and is familiar with accounting principles and practice.
2. My only connection with mo4y is that my son plays drums in groups ran by North Tyneside Music Education Hub (NTMEH), which has a partnership with mo4y. Otherwise, I have no direct or indirect relationship with the organisation or trustees.
3. Areas of potential concern and how resolved
- 3.1. Review charity’s internal financial controls – the Treasurer has consulted with qualified individuals and taken on board suggestions and improvements in the year
- 3.2. Over-reliance on an individual to handle the charity’s accounts and finances – as above the Treasurer has sought input from experienced third parties
- 3.3. Asked the trustees if they carried out a review of the charity’s internal financial controls in the year reported – discussed with the Treasurer
4. Conclusions – no issues have been identified that need to be brought to the attention of the Trustees of the Commission. I have discussed the review and findings with the Treasurer and provided some practical comments on internal accounting presentation and formatting for consideration (see below), and remain available to provide further input on request.
5. Documents, communications and information made available to the examiner and reviewed, and where relevant maintained on the examiner’s file for the period:
- 5.1. EXTERNAL mo4y accounts 2024-25 [Email confirming appointment as examiner on 30 September 2025]
- 5.2. NTMOfYP Trustees annual report 2024-25 [Trustee’s report FY25]
- 5.3. Treasurers report for 20250704 [Treasurer’s reports FY25]
- 5.4. North Tyneside Music Opportunities for Young People Constitution [mo4y constitution]
- 5.5. Partnership_Agreement_NTMEH_NTMOfYP Signed [Partnership agreement]
- 5.6. Grant funding agreement with the Council of the Borough of North Tyneside in respect of the UK Shared Prosperity Youth Fund
- 5.7. NTMOfYP Accounts 2024-25 Final [Excel accounts file]
- 5.8. NTMOfYP Accounts 2024-25 Final - post-examination [Excel accounts file]
- 5.9. North Tyneside Music Opportunities for Young People [Mo4y website]
- 5.10. Interview with Treasurer 25 February 2026
## **Appendix C – Comments on internal accounting presentation and formatting**
## **General**
1. A suggested downward ordering of the spreadsheet would be
- a. Restricted (Sounding Out)
- b. Unrestricted (subsections by category to reflect funds for specific purposes)
- c. Reserve
- d. **Totals** – I think your records would benefit from totals for each column and I think this would be usual so you can see the overall financial position of the organisation
## **“Account” columns**
2. Income – using FY25 as an example would suggest
- a. Restricted 22,684
- b. Unrestricted 31,054
- c. Total 53,638
- d. Reserves – would not expect any income in reserves in any period – suggest a new column “Transfers” between A/c expenditure and Balance columns
- e. Policy Bee – minor but items that are effectively a discount/rebate/incentive I suggest recording them in expenditure, i.e. as an offset against cost – this would be normal in my experience
## 3. Expenditure
- a. Would not expect expenditure in reserves – as above suggest new Transfers column, which should always net to nil (which you would see in the new Totals section at the bottom)
- b. Transfers column may also be used where non-restricted funding, i.e. additional grants, is used to cover Sounding out expenditure where relevant in future, i.e. a transfer from unrestricted funds to restricted
## **Bank columns**
1. Totals – the total of all brought forwards amounts should agree to the balance in the bank statements on 31 August 2024; total of carried forward amounts should agree to the bank statements balance at 31 August 2025; i.e., net of bank in and bank out must reconcile to the movement in the bank
2. As above, additional “Transfers” column should sort the reserves and other future transfers between categories (and net to nil)
3. Owed/ to clear – I am assuming the accounts are on a cash, i.e., receipts and payments, basis. The approach to owed/ to clear is akin to an accruals and prepayments concept. To discuss and confirm but I think if you are moving to an accruals basis, you may need to consider the full Charities’ “Statement of Recommended Practice”, or SORP, consistent with Financial Reporting Standard 102. Given the very small impact on FY25 this is just something to think about to avoid unnecessary complexity.
This is what it says for one of the questions in the standard checklist for the independent examiner’s review – “Where accruals accounts are prepared, checked that the accounting policies adopted are consistent with the SORP and are appropriate to the activities of the charity” [Note – discussed and agreed that this column is for information only]