Trustees' Annual Report
For the year ended 31 August 2025
Structure, Governance and Management
London Borough of Hounslow Swimming Club ("LBHSC") is a charitable company limited by guarantee and governed by its Constitution.
Trustees are elected by members at the Annual General Meeting and are responsible for the strategic direction, governance and financial oversight of the charity. Day-to-day delivery of activities is undertaken by coaches, staff and volunteers under the supervision of the Board.
The charity maintains appropriate policies and procedures from Swim England relating to safeguarding, health and safety, financial management and risk management. Trustees regularly review operational and strategic risks affecting the organisation.
Objectives and Activities
The charity's principal activity is the provision of swimming, water safety and physical activity opportunities for people of all ages and abilities within the London Borough of Hounslow and surrounding communities.
The charity aims to:
-
Promote participation in swimming and aquatic activity;
-
Develop swimmers from beginner to performance level;
-
Improve physical and mental wellbeing through accessible activities;
-
Deliver inclusive opportunities for underrepresented groups;
-
Promote water safety and healthy lifestyles;
-
Support community cohesion through sport.
In planning activities, the trustees have had regard to the Charity Commission's guidance on public benefit.
These objectives support the charity's commitment to improving health, wellbeing, water safety, and community participation across Hounslow, particularly among groups that may face barriers to accessing physical activity.
Activities and Achievements
Performance Swimming
During the year the club delivered a comprehensive performance pathway comprising nine swimming squads across four sites, with approximately thirteen hours of pool access each week.
Additional activities included:
-
Dryland training programmes, including yoga, circuit training and indoor rowing;
-
Youth development squads training up to five times per week;
-
Weekly lifesaving sessions for squad swimmers.
Competitive achievements included:
-
Strong performances at county championships, with swimmers achieving personal bests, finals appearances and medals;
-
Success at Regional Championships and AP Racing events;
-
Representation at national level
Learn to Swim and Community Programmes
The charity continued to expand its community impact through a broad range of inclusive programmes.
Activities included:
-
Learn to Swim sessions for children and adults;
-
Adult beginner sessions;
-
Women-only swimming opportunities;
-
Multisport and Multivity programmes;
-
Young carers swimming and yoga sessions;
-
Holiday swimming sessions promoting water safety;
-
Sessions for deaf and blind participants;
-
Adult disability sessions;
-
Swimming opportunities for people aged 65 years and over;
-
Partnership work with Cycle Sisters to deliver pool-based activities.
Although the closure of Heston Hyde Pool reduced Learn to Swim provision from September 2025, the charity-maintained delivery across alternative venues.
Impact and Public Benefit
The charity continued to reach a substantial number of beneficiaries within the local community.
Participation data recorded through SwimClub Manager showed:
| Year | Unique Attendees | Total Attendances | Contact Hours |
|---|---|---|---|
| 2023 | 307 | 8,588 | 9,451 |
| 2024 | 577 | 10,551 | 11,053 |
| 2025 | 536 | 9,887 | 10,993 |
While attendance reduced slightly compared with 2024, participation remained significantly higher than in 2023, demonstrating sustained growth in the charity's reach. Compared with 2023, 2025 delivered:
-
75% more unique attendees;
-
15% more attendances;
-
Approximately 1,500 additional contact hours.
The trustees note that these figures exclude participants engaged in non-swimming activities, meaning the charity's overall community reach was greater than reported.
Participation data demonstrates the charity's continued success in engaging residents in regular physical activity. Increased attendance contributed to improved swimming confidence, enhanced water safety awareness and opportunities for social connection.
Equality, Diversity and Inclusion
The charity seeks to reflect and serve the diverse population of Hounslow.
Monitoring of participation during 2025 demonstrated engagement across a broad range of:
-
Gender identities;
-
Age groups;
-
Ethnic backgrounds;
-
Socio-economic backgrounds, including participants from areas experiencing higher levels of deprivation.
Trustees remain committed to ensuring that opportunities remain accessible and inclusive.
Safeguarding and Risk Management
Safeguarding remains a key priority.
During the year:
-
Four minor accidents were recorded and managed appropriately;
-
Parents were informed of all incidents;
-
The Head Coach and two Team Managers completed specialist safeguarding training delivered by London Sport;
-
The club's Safeguarding Officer ensured safeguarding procedures remained effective;
-
Disclosure and Barring Service (DBS) checks for staff working with children and vulnerable adults remained up to date.
The charity maintained a formal risk register, with twelve risks actively monitored and managed by trustees, staff and coaches.
Appropriate insurance arrangements remained in place throughout the reporting period.
Financial Review
The charity reported total income of £241,833 for the year ended 31 August 2025 (2024: £232,493), comprising £239,168 generated from trading activities and £2,665 of other income.
-
Total expenditure for the year was £245,421 (2024: £214,652), focused on delivering charitable activities and maintaining high-quality services.
-
Significant expenditure comprised:
-
Costs of activities undertaken directly: £185,546;
-
Support costs – employee costs: £39,350;
-
Support costs – general administration: £20,525.
The charity recorded an operating deficit of £3,588 for the year (2024 surplus: £17,841). Despite this planned reduction in reserves, the trustees consider the charity to remain financially stable.
On 31 August 2025, net assets amounted to £62,930 (2024: £66,518).
- Cash at bank and in hand totalled £65,391 on 31 August 2025 (2024: £85,169). At the year end the charity also held debtors of £10,802 and had creditors falling due within one year of £13,263.
The trustees consider that the charity has sufficient reserves to support ongoing operations and future development.
Statement of Financial Activities for the year ended 31 August 2025
| 2025 £ | 2024 £ | |
|---|---|---|
| Income from other trading activities |
239,168 | 232,493 |
| Other income | 2,665 | — |
| Total income | 241,833 | 232,493 |
| Expenditure on raisingfunds | (245,421) | (214,652) |
| Net(expenditure)/income | (3,588) | 17,841 |
| Total funds brought forward | 66,518 | 48,677 |
| Total funds carried forward | 62,930 | 66,518 |
Statement of Financial Position as at 31 August 2025
| 2025 £ | 2024 £ | |
|---|---|---|
| Debtors | 10,802 | 8,318 |
| Cash at bank and in hand | 65,391 | 85,169 |
| Total current assets | 76,193 | 93,487 |
| Creditors: amounts falling due within oneyear |
(13,263) | (26,969) |
| Net current assets | 62,930 | 66,518 |
| Net assets | 62,930 | 66,518 |
| Unrestricted(general)funds | 62,930 | 66,518 |
| Total funds | 62,930 | 66,518 |
Plans for Future Periods
The trustees intend to build on the achievements of 2025 by:
-
Increasing participation across all programmes;
-
Strengthening the performance pathway;
-
Seeking opportunities to increase pool access;
-
Expanding community-based provision;
-
Developing fundraising initiatives;
-
Modernising digital systems and communications;
-
Improving engagement and communication with members and parents.
The charity remains committed to delivering high-quality, inclusive and accessible swimming opportunities that improve health, wellbeing and community participation.
Trustees' Responsibilities Statement
The trustees are responsible for preparing the Trustees' Annual Report and the financial statements in accordance with applicable law and regulations.
The trustees are responsible for keeping adequate accounting records, safeguarding the assets of the charity and taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees confirm that they have complied with their duty to have due regard to the Charity Commission guidance on public benefit.
Approved by the Board of Trustees on: _25/06/2026_____
Signed on behalf of the trustees:
Geoffrey Kwateng Trustee
CHARITY REGISTRATION NO. 1204274
LONDON BOROUGH OF HOUNSLOW SWIMMING CLUB
ACCOUNTS YEAR ENDED 31[st] AUGUST 2025
FUSION ACCOUNTANTS
Charity registration number: 1204274
LONDON BOROUGH OF HOUNSLOW SWIMMING CLUB TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
Fusion Accountants Ltd
London borough of hounslow swimming club Contents
| Page | |
|---|---|
| Trustees' Report | 1—4 |
| Independent Examiner's Report | 5 |
| Statement of Financial Activities | 6 |
| Statement of Financial Position | 7 |
| Notes to the Financial Statements | 8—10 |
| The following pages do not form part of the statutory accounts: | |
| Detailed Statement of Financial Activities | 11 |
London borough of hounslow swimming club Trustees' Report For The Year Ended 31 August 2025
The trustees present their report and the financial statements for the year ended 31 August 2025.
Objectives and Activities
Aims and Objectives
The charity's principal activity is the provision of swimming, water safety and physical activity opportunities for people of all ages and abilities within the London Borough of Hounslow and surrounding communities.
The charity aims to:
-
Promote participation in swimming and aquatic activity;
-
Develop swimmers from beginner to performance level;
-
Improve physical and mental wellbeing through accessible activities;
-
Deliver inclusive opportunities for underrepresented groups;
-
Promote water safety and healthy lifestyles;
-
Support community cohesion through sport.
In planning activities, the trustees have had regard to the Charity Commission's guidance on public benefit.
Public Benefit
Delivered 4 fully funded community swimming/water safety/multi-activity programmes to support vulnerable, marginalised communities across generations.
Delivered affordable learn to swim, water safety, development and performance programmes.
Increased volunteering and employment opportunities for local young people
Partnered with local organisations to expand our community outreach
All activities are aligned with our mission and provide public benefit, in accordance with the Charity Commission’s guidance
The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit.
Achievements and Performance
Main Achievements
Performance Swimming
During the year the club delivered a comprehensive performance pathway comprising nine swimming squads across four sites, with approximately thirteen hours of pool access each week.
Additional activities included:
-
Dryland training programmes, including yoga, circuit training and indoor rowing;
-
Youth development squads training up to five times per week;
-
Weekly lifesaving sessions for squad swimmers.
Competitive achievements included:
-
Strong performances at county championships, with swimmers achieving personal bests, finals appearances and medals;
-
Success at Regional Championships and AP Racing events;
-
Representation at national level
Learn to Swim and Community Programmes
The charity continued to expand its community impact through a broad range of inclusive programmes.
Activities included:
-
Learn to Swim sessions for children and adults;
-
Adult beginner sessions;
-
Women-only swimming opportunities;
-
Multisport and Multivity programmes;
-
Young carers swimming and yoga sessions;
-
Holiday swimming sessions promoting water safety;
-
Sessions for deaf and blind participants;
-
Adult disability sessions;
-
Swimming opportunities for people aged 65 years and over; ...CONTINUED
Page 1
London borough of hounslow swimming club Trustees' Report (continued) For The Year Ended 31 August 2025
Main Achievements - continued
• Partnership work with Cycle Sisters to deliver pool-based activities.
Although the closure of Heston Hyde Pool reduced Learn to Swim provision from September 2025, the charity maintained delivery across alternative venues.
Impact and Public Benefit
The charity continued to reach a substantial number of beneficiaries within the local community.
Participation data recorded through SwimClub Manager showed:
Year Unique Attendees Total Attendances Contact Hours 2023 307 8,588 9,451 2024 577 10,551 11,053 2025 536 9,887 10,993
While attendance reduced slightly compared with 2024, participation remained significantly higher than in 2023, demonstrating sustained growth in the charity's reach.
Compared with 2023, 2025 delivered:
-
75% more unique attendees;
-
15% more attendances;
-
Approximately 1,500 additional contact hours.
The trustees note that these figures exclude participants engaged in non-swimming activities, meaning the charity's overall community reach was greater than reported.
Equality, Diversity and Inclusion
The charity seeks to reflect and serve the diverse population of Hounslow.
Monitoring of participation during 2025 demonstrated engagement across a broad range of:
-
Gender identities;
-
Age groups;
-
Ethnic backgrounds;
• Socio-economic backgrounds, including participants from areas experiencing higher levels of deprivation.
Trustees remain committed to ensuring that opportunities remain accessible and inclusive.
Financial Review
Financial Position
The charity reported total income of £239,168 for the year ended 31 August 2025 (2024: £232,493).
Key sources of income included:
-
Squad fees: £136,391;
-
Multivity project funding: £49,793;
-
Go London funding: £25,368.
Expenditure focused on delivering charitable activities and maintaining high-quality services.
Significant expenditure included:
- Pool hire: £106,410; • Instructor wages: £90,465; • Swim England membership fees: £5,236.
The charity recorded an operating deficit of £3,588 for the year (2024 surplus: £17,842). Despite this planned reduction in reserves, the trustees consider the charity to remain financially stable.
At 31 August 2025, net assets amounted to £62,930 (2024: £66,519).
Cash balances totalled £65,391 and comprised:
-
Main account: £22,913;
-
Reserve Account 1: £40,831;
-
Reserve Account 2: £1,054.
The trustees consider that the charity has sufficient reserves to support ongoing operations and future development.
Page 2
London borough of hounslow swimming club Trustees' Report (continued) For The Year Ended 31 August 2025
Additional Note
Plans for Future Periods
The trustees intend to build on the achievements of 2025 by:
-
Increasing participation across all programmes;
-
Strengthening the performance pathway;
-
Seeking opportunities to increase pool access;
-
Expanding community-based provision;
-
Developing fundraising initiatives;
-
Modernising digital systems and communications;
-
Improving engagement and communication with members and parents.
The charity remains committed to delivering high-quality, inclusive and accessible swimming opportunities that improve health, wellbeing and community participation.
Structure, Governance and Management
Governing Document
London Borough of Hounslow Swimming Club ("LBHSC") is a charitable company limited by guarantee and governed by its Constitution.
Trustees are elected by members at the Annual General Meeting and are responsible for the strategic direction, governance and financial oversight of the charity. Day-to-day delivery of activities is undertaken by coaches, staff and volunteers under the supervision of the Board.
The charity maintains appropriate policies and procedures from Swim England relating to safeguarding, health and safety, financial management and risk management.
Trustees regularly review operational and strategic risks affecting the organisation.
Additional Note
Reference and Administrative Details
Trustees
Mr Geoffrey Kwateng - Trustee (appointed 15/02/2026) Mr Paul Beecroft - Trustee (appointed 01/08/2025)
Mr Sherrie Henrick - Trustee (appointed 31/07/2025) Dr Danae Marshall-Dodge - Trustee (appointed 19/05/2025) Mr Tanvir Siddiqui - Trustee (appointed 25/11/2024) Ms Victoria Williams - Chair (appointed 22/09/2025)
Charity Number
1204274
Principal Address
Flat 5, Sales Court Hampshire Aldershot, United Kingdom
Independent Examiner
Jahan Aslam ACA Fusion Accountants Ltd ICAEW, ATT Profile West, 950 Great West Road Suite E, Ground floor Brentford TW8 9ES
Page 3
London borough of hounslow swimming club Trustees' Report (continued) For The Year Ended 31 August 2025
The trustees' report was approved by the board of trustees and signed on its behalf by:
Mr Geoffrey Kwateng
Trustee 18/06/2026
Page 4
London borough of hounslow swimming club Independent Examiner's Report to the Trustees of London borough of hounslow swimming club For The Year Ended 31 August 2025
I report to the trustees on my examination of the accounts of London borough of hounslow swimming club (the Trust) for the year ended 31 August 2025.
Responsibilities and Basis of Report
As the charity trustees of the Trust you are responsible for the preparation of the 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 the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent Examiner's Statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the applicable requirements concerning the form and contents of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination.
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.
Jahan Aslam ACA 18/06/2026 Profile West, 950 Great West Road Suite E, Ground floor Brentford TW8 9ES
Page 5
London borough of hounslow swimming club Statement of Financial Activities For The Year Ended 31 August 2025
| Notes INCOME AND ENDOWMENTS FROM: Other trading activities 3 Other 4 EXPENDITURE ON: Raising funds 5 Charitable activities: 5 NET (EXPENDITURE)/INCOME NET MOVEMENT IN FUNDS RECONCILIATION OF FUNDS: Total funds brought forward TOTAL FUNDS CARRIED FORWARD 12 |
2025 Unrestricted funds £ 239,168 2,665 |
2024 Unrestricted funds £ 232,493 - |
|---|---|---|
| 241,833 | 232,493 | |
| (245,421) | (214,652) | |
| (3,588) | 17,841 | |
| (3,588) 66,518 |
17,841 48,677 |
|
| 62,930 | 66,518 |
The notes on pages 8 to 10 form part of these financial statements.
Page 6
London borough of hounslow swimming club Statement of Financial Position As At 31 August 2025
| Notes CURRENT ASSETS Debtors 9 Cash at bank and in hand Creditors: Amounts Falling Due Within One Year 10 NET CURRENT ASSETS (LIABILITIES) TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS FUNDS OF THE CHARITY Unrestricted Funds TOTAL FUNDS 12 On behalf of the board Mr Geoffrey Kwateng Trustee 18/06/2026 |
2025 Unrestricted funds £ 10,802 65,391 |
2024 Total funds £ 8,318 85,169 |
|---|---|---|
| 76,193 (13,263) |
93,487 (26,969) |
|
| 62,930 | 66,518 | |
| 62,930 | 66,518 | |
| 62,930 | 66,518 | |
| 62,930 | 66,518 | |
| 62,930 | 66,518 | |
The notes on pages 8 to 10 form part of these financial statements.
Page 7
London borough of hounslow swimming club Notes to the Financial Statements For The Year Ended 31 August 2025
1. General Information
London borough of hounslow swimming club is a charitable incorporated organisation registered with the Charity Commission, registered charity number 1204274. The principal address is Flat 5, Sales Court, Hampshire, Aldershot, United Kingdom.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) "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)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities Act 2011.
The charity is a Public Benefit Entity as defined by FRS 102.
2.2. Resources Expended
2.3. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
3. Income from Other Trading Activities
| . Income from Other Trading Activities |
|||
|---|---|---|---|
| Income from other trading activities . Other Income Other income . Analysis of Expenditure Raising funds Raising funds |
Activities undertaken directly £ 185,546 |
2025 Unrestricted funds £ 239,168 |
2024 Unrestricted funds £ 232,493 |
| 2025 Unrestricted funds £ 2,665 |
2024 Unrestricted funds £ - |
||
| Support costs (see note 6) £ 59,875 |
2025 Total £ 245,421 |
||
| Activities undertaken directly £ 155,831 |
Support costs (see note 6) £ 58,821 |
2024 Total £ 214,652 |
4. Other Income
5. Analysis of Expenditure
Page 8
London borough of hounslow swimming club Notes to the Financial Statements (continued) For The Year Ended 31 August 2025
| 6. Support Costs Employee costs General administration Employee costs General administration 7. Staff Costs Staff costs were as follows: Wages and salaries Social security costs Other pension costs |
2025 £ 32,765 375 796 33,936 |
2025 Raising funds £ 39,350 20,525 |
|---|---|---|
| 59,875 | ||
| 2024 Raising funds £ 2,792 56,029 |
||
| 58,821 | ||
| 2024 £ - 412 654 |
||
| 1,066 |
No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.
- Average Number of Employees
Average number of employees during the year was: 2 (2024: 1)
- Debtors
| Due within one year Trade debtors Other debtors |
2025 £ 10,802 - 10,802 |
2024 £ 8,285 33 |
|---|---|---|
| 8,318 |
Page 9
London borough of hounslow swimming club Notes to the Financial Statements (continued) For The Year Ended 31 August 2025
10. Creditors: Amounts Falling Due Within One Year
| Trade creditors Other creditors Taxation and social security Accruals and deferred income |
2025 £ 6,148 168 410 6,537 13,263 |
2024 £ 1,219 (371) 121 26,000 |
|---|---|---|
| 26,969 |
11. Pension Commitments
The charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charity in an independently administered fund.
During the year the charge to the statement of financial activities in respect of defined contribution schemes was £796 (2024: £654).
At the statement of financial position date contributions of £NIL were due to the fund and are included in creditors.
12. Movement in Funds
| Unrestricted funds General: General unrestricted fund Total funds Unrestricted funds General: General unrestricted fund Total funds |
As at 1 September 2024 £ 66,518 |
Income £ 241,833 |
Expenditure £ (245,421) |
As at 31 August 2025 £ 62,930 |
|---|---|---|---|---|
| 66,518 | 241,833 | (245,421) | 62,930 | |
| As at 1 September 2023 £ 48,677 |
Income £ 232,493 |
Expenditure £ (214,652) |
As at 31 August 2024 £ 66,518 |
|
| 48,677 | 232,493 | (214,652) | 66,518 |
13. Transactions with Trustees
During the year the expenses reimbursed to the trustees or paid directly to third parties were as follows:
| 2025 | 2024 |
|---|---|
| £ | £ |
14. Related Party Disclosures
Page 10
London borough of hounslow swimming club Detailed Statement of Financial Activities For The Year Ended 31 August 2025
| INCOME AND ENDOWMENTS FROM: Other trading activities Income from other trading activities Other Other income EXPENDITURE ON: Raising funds Other direct costs Wages and salaries Employers NI Employers pensions - defined contributions scheme Staff training Travel and subsistence expenses Vehicle running costs Insurance Printing, postage and stationery Telecommunications and data costs Accountancy fees Consultancy fees Subscriptions Bank charges Entertaining Sundry expenses NET (EXPENDITURE)/INCOME |
2025 Total funds £ 239,168 |
2024 Total funds £ 232,493 |
|---|---|---|
| 239,168 2,665 |
232,493 - |
|
| 2,665 | - | |
| 241,833 (185,546) (32,765) (375) (796) (2,127) (3,287) (10) (988) (282) (50) (1,699) (3,002) (1,179) (5,844) (712) (6,759) |
232,493 (155,831) - (412) (654) (1,649) (77) (28,129) (968) - (110) (1,440) - (1,479) (2,170) - (21,733) |
|
| (245,421) | (214,652) | |
| (245,421) | (214,652) | |
| (3,588) | 17,841 |
Page 11
Independent examiner's report on the accounts
Section A Independent Examiner’s Report Report to the trustees London borough of Hounslow swimming club On accounts for the year 31[st] August 2025 Charity no 1204274 ended (if any) Set out on pages I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31/08/2025. 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 examiner's statement I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination. 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.
| Signed: Name: Relevant professional qualification(s) or body (if any): Address: |
Date: | |
|---|---|---|
| 30.06.2026 | ||
| Jahan Aslam, ACA | ||
| ICAEW, ACA number 1300738 | ||
| Profile West, 950 Great West Road | ||
| Suite E, Ground Floor, Brentford | ||
| TW8 9ES |
1
Oct 2018
IER
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 .
2
Oct 2018
IER