Honiton Carers Support Group {Ch•rft8blo Incorporatsd Organlsatlonl ANNUAL REPORTS AND FINANCIAL STATEMENTS For the Year Ended 31 August 2025 Charlty Regl8tratlon Numbar: 1209718 Simon A Martin Accountants W•ssox Houso, 66 High Strget Honlton Devon EX14 1PD
Honiton Carers Support Group ICharll•ble Ineorporthd Oryanis•tionl For the ar •nd6d 31 August 2025 Contonts Leg81 Adrnlnl¥trotive Infornialon Page 3 Reportof the TnJ8te•s Page8 4 to S Statement ol Flnanelal Act1?5 Page 6 Balanco Sh8•1 p87 Not88 to Ihe FlngndAI Stat8mwrt• Page88to 13 Independent E¥amln8rn Rewrt P•99 14 Page2of15
Honlton Carers Support Group {Ch¥rl¢able Incorporat•d Oryanisationl For th• year endgd 31 Augu8t 2025 Leg81 and Adminlstrativ• Infom)ation RÉFERENCE AND ADMINISTRATIVE INFORMATION Charftyf•gi¥tratlon nLwnb•r 1209718 D•t• of R•ol•trntion 23rd Au9U8t2024 Start ol FInI1 Y•w 1st SEpt4rnber 2024 End of FlfianGl•l Y•ar 316t AthJu812025 Prlnclp•l eddr••• W¢5s&x Hou69 06 HIGh Street Hl1¢n EX14 1P0 Tru*t• Wlnnlo Kiior CHrneron L158 Lloyd 88rb8ra Ea81 S118 Ann Ford Ind•p•nthn¢ •xamln•r• Slmon A M•rtin Accounlanls Wessex Hou8a, 66 Hlgh Slraot Devon EX141PD Chartt•bl• IncO)rated Org•nlMllon Qov•mlng Ir•trum•nt 10- Foundalknn Rogtered 23rd Augu$1 2024 Page3of15
Honlton Car•rs Support Group (Charitable Incorporated Organl8atlonl For tho year onded 31 August 2025 Trustees. Report HONITON CARERS SUPPORT GROUP- ANNUAL REVIEW 2025 Report ¢ompiled TnJ8te8'8 18POrt Fory&ar endlng 30th Aust 2025. Chanty Reoistrallon number 1209718 Honilon Carer5 Support Grow hAv8 cornpletsd Ih8lrflrsl year as 8 r8glst8r8d chadtywlth tho Charfty Commissk?n, having op8r8ted as an unlncoryKJralpd support group for 10 yo8rg pr8vious. Wt have had 8 busy y&ar and 8re happy Io Teport that we have sucrAisJfultyrrk?d wlhin t Objetkns and Activiues Set out in our Charily Con8UtuUon vthlch 8t8t88 ih? foll(thlng'.. Obpcllves".- For Ihb publ1¢ benefil, tho relief of those canng. in an unpahj capacity. lor people in need with physical disgbilitse$,18amino dSsablNII89, ment81 heallh problems, age or illne56, kn Honilon & East Devrjn Dislrid. by mean5 01 tyjl not 8xGIu8iv8ly. provldlng practical help, poersupport, advocaw. infomiaiion, pctIXI advice and slgnposbng to thgm. We f¥)nUnu8 to m801 weekly whth fortnighlly 815 and in 8ddltion hav• speakers. Art & Crart 8nd'W81k & Chais, 88ch onc8 8 month. We ntinUe to aGUvely furra1 and appty for wants and h8v8 beon lucky to have been acceplod as Charfty of th6 year by The Ch8rtor Day C4)mmitt8e. We havB fi Chrlslmas ry)11gctbn Doy 91 TeBCO and hav8 do Bgvgral fetes Ènd 18118 durkng the year. We have been graniad 7 varlous sm8U grants ihè past 12 month$. We orn finarallY In a stabl• p0811ion We have a trustee's meofjng overy 2 rnonlh and aro &VY se8king MO truste88 from all walks of Ilfe Incljdlng profe5wonJls wllh rekv8nt 8k11181o offer W8 ere a volunteeffun Chariiy, wo v8luo owvolun100r$ hiohty ond artr luryiO hJv• • g¢od number 10 hélp out h aeuk)n8, bul we ar• still actlv•ly more, In partlcular some >eun98r volunte8fS to guaranta8 futurn re8SVAnco. We have car8r8 rof8rr8d to U8 from our lo¢81 $urgory. th• Admirob Nur$8 Th• D0m•nla & Fr811ty unll kn our area. Caror6 a150 ma0 onlBcl a rellult of our medio awaren885 campan8 auth 88 Fac• 800. our W•b8lle and lh& MI0 H•rqld zt fBce its fac• lundf8lsing •venls Ih8t tArtsr8 and Ihelr famlll&s 8tt8nd Ir attendant numbers ar8 8t8bl6 and no doubt olfvhng fr00 trhn$port ot Ume¥ a fr•6 $111kn9 88r¥ke lor th088 requlred, help¥ a knt. Wo Still ha¥• lor Garers lo attend and encourage 811 cgrers to Ic4n our 88Nlces as they rAn W offer r8gul8r mailg to •Yeryone and t0phOn¥ 8UPPQrt1o the ones who can'l ordo not 5h lo aitend Dur m0•11ng$, Wa 8pweoat• prows or• not fDrevfrryone Wo are al pre88nt suppon9 8round 70 c4rer8, •x-carer8 and thèlrtamlli. AddItn81 8ed818¢tsvilb$ indude Thealro visits. 5•818d daDn9. T8i-Chi. night c418bF8tson, vi8llB lo tslms, Co8¢h trtps 8nd m•ny, m8ny more Our Choif O)nlinues ID bo a Dovon Cor6rJ Arnb$ss$d¢r pnd allend Ihoir rogulor mOOlhg$ and tr#lnhg to en8ble her lo ke8p up wllh Ihe profesBlonal 6UPPOrt ava118ble to caf8rs. Our Cha18 8180 on th8 comm4tt86 of several oth8r oroanl84llons such Bs Wellmoor of motonhaMplI¥d. The Honilon M8rn0ry Cafe, Tho Admi181 Nur8e Committee. the Ioc81 PPG and the loc•1 VCSE Natwerk. W8 work d08•1y th many other local charllias & orgfini5&11on5 ond feel11 is imwrtgnl th1 mmUnIv$ %%Y)th do8ty loplhér le avoSd dupllcallng our work bul InBt••d use our lund8 and ilm8 a8 6ffl&enlly 88 ¥%* posslbly can. We are looklno forw8r¢ to our seo)nd yeqraB a r8giStorqd Chority. Wlnnie Cameron, Chalr & Tru3lee Honthn C¥rern Support Group Page4of15
Honlton Carers Support Group ICharitabJ¢ Incorporated OrBani5alionl For the year ¥ndad 31 August 2025 Tru8t•e8' Rèport ICont¢nued} Trustoeo R•sponslbllJtloS- The trustees are 18sponsthLq for preparfrvJ ihe Trustsgs, Report 8nd th& fina81 slalemenl8 In ar£ordanr% wllh applicable Law and the Gèner81ty Acc8ptgd Attountsng Prin£4pl88 IGAAPI. induding Financlal Reporting Slandard 102.. Th8 Finanagl Reporting Standard 102.. The FlnanThal Rawbng Standard appIable In lh UK 8ThJ Republicof Ireland (United ltingdom General Ac(rt¢d AcLryJnliw Pract11. The Chadties Act 2011 wulre the Iw81888 to prepar8 fln8nixal ¥tglern8nts for egch finanoal year. svhith gwe a Iwe and fair vitrw ofthth State of gffalT8 ofihe CIO and of Ihe sutyu8 or Oofvl of CIO for that perfod. In pr8paring those finandal $thlBThnl the IIu8tee8 ara reqra to.. Select suha• aco)unlng polld86 pY Ihem con$Wently,' Ob$th the matlK)d8 8Th1 prfnoles In SORP,. m8k01mentS and e•818$ th1 Jro r8a8onabl• •nd pln1'. Stale h61hèr applicablo UK Attounllng Stondards hava folnwd, 8uble¢t ID any mg18dal dpartur•s d18doEod and 8xpl8ln•d In lh8 Ibn•nrial Blai6m&n( Prnp8r• FlnBnd81 6t•ent on thB wino corwi bil¥ unle88 tt li thapproprfat8 to prn•urn• that the CIO wlll ¢x)ntsnuo In 8Sten. Tho Irust868 ar• responblO for ke8plrYJ $uffldontaccounUng rerS th21 di09• wth fe880n4• 0jraCY 818ny Iho finandal $iUon ofth8 tharity 8nd 8n8bk them to énlurfj that th• flnandal stal8m8nte comply th tho CharfI0$ Act 2011, ihe Charity <Arunta 8nd Reportel Repalk)n5 2008 aTrJ Ihe provlslon ollho Goveming Do¢urnenl. Th8y are al80 rospon8lblè fur salegua1nq th• as88ts of th• charttyand •nc• fort reagonabl• •t•p8 for th• prevention and d•i•¢Uon olfr8 othBrlry8gularflk88. Approved by th¥ Trustees on.. Signed on Ihelr behalf by Tru8tee'. Prfnted N8m8'. /ll/s c Page5of15
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Honiton Carers Support Group (Charitable Incoryjoratod Organisatlon) Fortho y•ar•nded 31 AuguBt 2025 Statement of Financlal Actlvltl•$ Not•• Unreslrtctod Fund$ RestdGj Fund$ TOTAL 2025 INCOMING RESOURCES In¢¢ming R•sour¢•8 frarn 0gn•rai•d Fund Grnnts faced 14,108 14,108 AcUvllk8 for G8n8ralrvJ FuTrJ8 Inve51m8nl IncDme Othar InmIl Reaourrxs TOTAL IN¢OMING RESOURCES 14.108 14.108 Re80URCES EXPENDED ¢t• of G•n•r•llnq Fund• Cts of Ch*1thbkry AcUvlUoi 14,279 14,279 GO¥Th Co•t• S18 518 TOTAL RESOURGES EXPENDED 14,797 14,797 NET INCOAWNO IOUTOQINOI RESOURCe8 FuTrJ$ Brnught Fowrd 24,W5 24,tr)6 TOTAL FUNDS CARRIED FORWARD 24,217 14,217 trJwm8nt8 on qll reaerv•$ and all weo)gni¥ed gAln8 and lowe8 ar• 8th)ve. AJI vf tho organlsalknn'$ ¢persOn8 arg dgioBd 88 0)nUnulng. Th8 notes on pig88 810 13 kjrrn partef th•Be fin8nckryl JtsteThnla. Page7of15
Honiton Carors Support Group (Charitoble Incorporatod Organi*ationl For tho ar •ndad 31 August 2025 Balance Sheet Not•s Unreslrfctrd Fund$ R8siricaad Funds TOTAL 2025 Flx•d A8e•ts Tangible A55ets Aciknti&s for G8n818llng Funds Totol Flx•d A¥s•1• Cury•nt A615et• DoblDrs & Pr8p8ym8nts C88h al Bank and In Hand Total Cuff•nt A#tI 24,868 24.868 24.868 24.868 Cr•dltorn.' Amounts f8Wng du8 wNhln o 500 CURRENT ASSETS 24,368 24.368 TOTAL A8SET8 K8u cufT8nl ts"ablliUe8 24,318 24,366 Cr•dltorn'. Amounts lalllw du• In mL¥8 Ih4n on• ar. 10 NET ASSETS Fund• ofth• Ch•rfty Gen8ral Fund8 R•8irfcted Totsl Fund• 24,38 24,368 Approved by thè Tru8ta8# ori.. Sign&1 on thelr behaK by Trustse.. Printsd N8ma'. Page8of15
Honlton Carers Support Group Ichafltablo Incorporated Organisationl Forthe year gnded 31 August 2025 Notes to the Financlal Stat•mènt6 1. ACCOUNTING POLICIES Baals of Prepwatlon & As8•isfflent ofGolno conrn B•818 of Pr•par•tfjon Thg fingn&al slaternents h8v8 been prepared undèr the Alstorftal cost corN8nUon wlth Ilems recognltsed al to$t or Iransadion valu8 unless olhewse staled in the relevant nole(sl 10 th9Sg accounis The finanu818t8ièmènts have been pr&pared h 8ccord8nc8 WI lh• 8ts18rnenl of Rg¢x)mmèndgd Pr8¢b'r," Accounlinu 8nEI Repothng ty Chariues ISORP 20151 IS8cond Edillon. eHe&i¥E 1BtJanuary 20191, ihe Flnandal Rekh)rtSno Standard applScable in the UK and Rowbllc of Iréland IFRS10218nd ChHth8 Act 2011. The C18rfty m&•tB the defin10 018 publ1¢ btrnefil •nUly Ndr FRS102. AJoots Ind ILqbbllOs art Inlbally r8(t¥Ead 81 hIDL¥l ¢oJt unloB5 OthoNAse ttaled in rèbvonl acwunllng pollcy no$. A¥M••m•nt of Golng ConG•rn Proporallon ol Iho accounts18 on • qoSng conrm bad8, Tho IDJBl8e8 con$lderthDt there are no m8nl uncart8lntlo$ •bout I Incomlng Ro•ourc•• ml Ttttr arg Ided In thè Slaiemèni of Finandal AeUwlkry8 ISOFAI ¥Yhen'. ' chanty ty8com86 enlilhd to the yOUr¢08.. ' tha tru8198$ are rtuallY c•rtain they %vlll rocBlve th8 r•urc88', and ' the mon8lBry v81 can bo m088ured Suffient rélknblllly Where incomino resourr¥5 have lated expenditur0 IN 41h fundrnlslng orntraC InM0) Ihe Inc4miw r•wurca and relotsd Granly and Oon8Noni qre onty Indud•d In th• SOFA When th8 ha8 Unc0¥0n4I •nUU•mwl to tho r•80urc88. loni an Incomlw raUrtes Irorn Wx redgims are inded In the SOFA al the 6Arno Um• glft to whith ih8y reJal•. •an rman Gr Thls15 only Indudod In the SOFA onix related goo¢J8 or 88Nl¢•¥ h8B beon dollY•r•d. InKI Gfft8 In lind are occounlpd for al a r8awn•ble 8811m8ts of th&lr v8lue lo the or thB Brwunl actualty reallwd. Gift8 in klnd for681• ordislrfbuiKJn ore Included In tho acujunts gifts only whtsn sold or dlstribulgd by tho charty. QiftB In klnd for u80 by the chathty ar8 Indu¢J8d In tha SOFA 88 Incomlno resourcas whon reC•1va$. led S•rvl These are only incjuded in incomlng resfmjrces Iwlh an equivaK8nl 8rnounl in resour(xs txpendedl where Ihg ty1 to the carfty 1$ reasonabl& qugnvfiablo. maaJurab16 and material ThB value placed on Ihgse re8ourc 16 Iho e8tlrn8ted lo Ihe chartyof tho SONC8 or faolity rec8iV8d. Volun The valu& ol any velunt4ry help recelvod Is not Incknded in th8 arAyJunlu. nv08tmèn orn0 This is indudett in th8 acci>unts when rEceivable. nvostmènt GalTr d Los8 This incIJe any gain or k)s5 on the sale of Irwestments and any 98ln or IDSS resulting from revaluing inveslmen15 to marfEet value atthe Lla Reco Liabilities are COgnised as st)n a8 ther• is 8 kgal or (x)n51ructN8 obligatiw committing Ihe charity lo payojl resoutrxs. Page9of15
Honlton Carers Support Group (Charitable Incorporatsd Oryanisalionl For the yearandod 31 August 2025 Notes to the Flnanclal Statomonts (continued) 1. ACCOUNTING POLICIES lcontlnuodl Exndvre and Liabilitiqs Govornonce Costs InrJud& costs ofiha preparaOn and examlnalbn of 8tslutoryaccounls, ihe costs of the InJst•es mè&iing8 and costcf any legal ad¢6 to trte85 on govemarrte or ojnslllulional mattors. Gt•ht$ wbth P•rtornianc• Condlllon8 Wher& tha charily gives a granl Mih rA)ndilk)n5 for ils payment bekng a sp8cific1ov81 of s8rvlc8 oroulput to be prowded, wch giants are only rerognls8d in thè SDFA Dn(x th• ffjclpi8ni ol the grant has ped the 8peafi8d 88r¢I or outFxJl. G anl$ Pa abl• P rf rm8nc• Condltl¢Jn8 These are only recognised in aCrUnts wh9n a ronmllm•nt haB bBen TTwOè and th8¢8 ar6 mt ndItnN lo bo mol t8laUng to a grqnt whkh rqrnaln in mnird of the charfty. Inv•skn•nts Investments quoled on a re9lSd exthn40 #r• valued at markal v8bJ8 at the ya8rend. Oherknv•81m1 888818 arg InckJd•d •1 IN$l88s' bèst 8stlm818 of mark&1 valu8. Unr••trlct•d fvnd• Th888 fund5 can be usod for the gpnoral obiecuves of the thwrrty gB lot Wl In tho Iru$tsos roport. The moverojnts of the unr6thcl8d ruTrJs gre Biven in the Stalemant of FinBnual AdviliB¥. R•8td¢t•d Th888 funds are where lh• dowha8 Bp8dfi8d a pwpoBe for the donatkjn rn4d• Th• Mtrtdoni often arfse as q r•01 af appèoL8 for BPOdal offedn9u for 8p•dfic puwM•. The lund5 arg fvnd5 wl 4ikl• by th• truilq•x out ofunryilrfct•d gqnwpl fundi for P8cUlar pu01 or prolecls, Flx•d A Fix8d As88ts are ca1186d Ifthey can be u88d for moro thBn orn yOAf and c06t al IM$1 £1,600. Thty Are valued at colt or, Ifgin¢d, At the v8lu8 lo the th•rlty on reIpl. O•pre¢1811on IB ralculated at a rat0 to wdto off the COBt ol t8TrJlbK8 fixed auet• ov•r ih•lr•$iimatsd u8efiJl IIv88. Th• roteB appli8L18r8 9$ Flxlurns, Fltihigts qnd Equi•nI 23%. R•duGln9 Baljnca B81iS 2. TANGIBLE FIXEO ASSETS The CIQ held no fixed astets durtThJ th18 or tha prnvious finAncl81 period. The Innual commllm8nts und8r non-nc¥19 op8r8Ung K8a888 8nd c4pIt81 comrnitm•nts ar• fDIItsws'. 3181 Augu812026 .' Nona Page 10of 15
Honiton Carors Support Group {Ch8rilabl• Incorporntad Or9•nT$ation) For th• year ended 31 August 2025 Notes to the Financial Statements Icontlnuodl 3. INCOMING RESOURCES Unrestricted Funds R&stricted Fund8 TOTAL 2025 al DoNtlons Grnm• & L•gicI•$ Gits & DOnaon8 9,358 9.358 Gr8nt8 rfrL•lv*d 4.750 4,750 9,358 4.750 14,10 bl Actlvltl•• for O•MratlvvJ Funds Pf•mli$8 Hirn I Im•Bim•nt InGom• Inl•r•sl 152 152 1S2 152 dl 0r Inmmlfig R•Ir¢•0 In&ur¥rc• Income Rofunds Sundry In(>Jm• Page 11 of 15
Honlton Carers Support Group (Charabl• In¢orpwatgd Oryanl$atlonl For the yoar •nded 31 August 2025 Notes to the Financial Statements (contlnuod) 4. RESOURGES EXPENDED nStriCted Funds R88lrfct8d Funds TOTAL 2025 al co of clI1•blo Actlvltlp• Travgl ConsurnablBs Evants AOv8rU¥r*J Équipment Co8tB In#urnnce Costs P08t89O, P8th8glng st•Uon8ry SuThYry Exp8ns68 5.678 850 5.093 710 1,313 5,678 850 5,Q93 710 1,313 404 ioi 404 14.279 14279 bl Gov•rn•nG• IndepeTrJonl Examln8r8 Foes Legal 8 PrOlei¢noI F00J 518 518 51U 518 Page 12of 15
Honiton Carers Support Group {Ch•rit•bla IncorpDr•tsd Organlbotlon) Fortha y9ar ended 31 August 2025 Notes to the FlnanGlal Statements Icontlnuedl 3. RESTRICTED FUNDS The CIO held restricted funds at the y88r end of E10,000 whlch 1$ upen¢granl money. 6. INVESTMÉNTS The CIO held no flxed a8S8t Inve8tmentg duriry this or thg pou5 f*nandal perfod. Y. CASH AT BANK AND IN HAND Unrestrlctsd Fundi Restd¢#•¢ FundB TOTAL 2025 C•sh at Bank & kn H4nd 24,868 24,868 24.868 24,818 & DEBTORS AND PREPAYMENT8 Unrealthd Fundi TOTAL 202S Fund& Surn1ry D•btor8 9. CREDITORS: AMOUNTS FALLING DUE bYtrHIN ONE YEAR Unreslrfdè FuTrJs TOTAL 202$ Fd8 SvrKlry Credlio IThJ&ndnt Examlnor3 Fo•• 500 10. CREDITORS: AMOUNTS FALLING DUE IN MORE THAN ONE YEAR Th8 CIO held no k)ry lem Ilabilrftes dLYlng ihls orth8 pr8vtrJu$ flnandal perfod. 11. NEfAssrfs BETWEEN FUNDS Unre8b1ctsd Funds Re8lri¢tgd Funds TOTAL 2025 Fixed Asset InvestrnBntB N8t CiJrreTrt Ass818 Long Teryn Li8bli itie5 24,3e8 24.368 24,388 Pag813of15
Honiton Car•rs Support Group {Charitabl8 Incowporoted Organis•tionl For tho year gnded 31 August 2025 Notès to the Flnancial Statements (contlnugd} 12. STAFF COSTS AND NUMBERS TOTAL 2025 Gross W4g89. Salaries & Fees Employees Nabonal Insurdnce Cos1$ p$18n Conblbullonj Employ888 who re èrgagad In aach ol the fOlknry activbb88'. TOTAL 2015 Charllable A¢tlYltl8$ Th8 Charity ernploys rnembers of 51aff on ll SeW-Employmenl Basis undef a Contact for SeNices and is th•ffjfore not11gbl¥ fr>r thè Na15on81 Insura8 and PonsSon CD6t8. No employevB fBcelv8d emoluments In excess oi £eo,000. 13. TRUSTEES OTHER RELATED PARTIES No other payrnents were made lo tN8tge8 or any pewn$ connec18d with Ihem during this Ilnancial period. No othèr materfal trnnsactkjn took place beb¥88n Ihg org8nlsatbn and 8 tnjstee or any person connqclad them, 14. RISK ASSESSMENT ThB TnJstsè8 activety &W the major r48kB the eh8dty facè8 on a rngul¥rb8w8 and beIve thqt mulnljinlng thB Ira8 r880rves stslod, o)mbin8d wlth ihe annual review ofihe controls ovar key Nnandal 8)Btem$ carried out on an annual bas wll provlde suffi¢ienl re8ource8 In event of adverse condiknon8. Tho Tru8lee5 have a150 examinod otheropBraliono18nd buslnos8 rtsks whlch they f9¢0 ond confirm ihal tY hAve es18bli5hed S1M$ to mlligete the locnI risks 15. RESERVES POLICY The TTU818es have considered trts k8vel of reseryes th8y I8h to re181n. appropriate to the CIO'5 needB. This is basad on the CIO'S Blze and the knvel ol finand81 commilmenls he The Truslee$ aim lo ?nsure the CIO wll be ab to mntinuE to fuffll ils ch8ri1able objectivt even iflhere 1$ a t0mpor#ry srtraI1 in In¢om& or un&¢1¢d oY4)endityre Tho Trust8esvlU 8nde8vour not to 591 askle fund5 16. PUBLIC BENEFIT The CIO ad¢nowledges its requirement lo demanBtrate deatythat il muBt h8v& tharita purp08¢s or'alm8' th8l8ro fortho publlt benefit. Detai15 of how the CIO ha5 athieYBd ihis ar8 prowded in the Ttustses raport. Trusl8es wnfirm thalthey h8v& repald d regard to the Chadly Comrnission guidance on publlc b8n8fl1 befor6 deoding what a(viUes the CIO should uThJèrtake. Page14of 15
Honlton Carers Support Group (Charitable IncoryboratÈd Organisationl For tho year •nded 31 August 2025 Independent Examlner's Rgport on the Accounts Rèwjrt to the Irusts8&lmgmb8r8 of Hor4ton C8rer8 Support Group on the Jco)unt5 forth8 yoarere¢ 31stAugust 2025 set out on pa988 4toS. R¢sp•ollw rttponslbllltlos of tru•ts•• and •x•rnlMr The Charilvs trustee5 ar8 resFx>n5ible for iha preparglion of the 8c£ounts. Ch8ril¢B trustees wn$Kler Ihal an aud5118 not rB9ulrBd for this year undar 88ction 144 of the Ch8rities 2011 Ilhe Ch8dbo8 AGtI and that an ind¢pendenl ex8mln8tion is ne9ded. 1115 ry r8$wn8lbilty to.. èxaming 8ccounts und8rÈe¢tiDn 145 of Ihtr Charttio5 Act, - f(>ll¢Jw the procedurp$18ld dovm In the 98n?ral direcUon8 9fvan by iho Charty commisOn luTrYer 88fon 1451SXbl ofthe A¢t, 4nd - 8to1è wholhor partiujlgr m8tter8 have come to my altenon BMI• of Ind•p•nd•nt Ex•mln•rf¥ St•l•m•nl My8x8mk)8tk)n wa8 cathed out in accorf8nc wllh g8n8ral Doctlon8 9fvgn by the Ch8dty Comm156kJn. An eYAminalon Indude8 8 rgvlew of the aco)untiryJ reuJrd8 kept by tha tharily 8TrJ 8 of the 8crAunts pr888nlad 1 Iho38 rewrdg. 11 Blso indud•¥ con¥Idarol of any unu8ual118rn& or dl$do8ure8 In the accounts and se8kSng aKp18naiions Irom th8 Imste95 conc8mlng any such mattern The proc4duro8 undert8k8n do not provid& 811 tho ovidenc6 that wouhJ b8 r8qulrnd ID an oudil and c¢n8aquBnly no olon 58 glven 88 to thuft•rlhe account¥ prnsonl A 4n¢J f81¢ vl8w ond the port l* Ilm5ted to those rnatterB sel out In th6 $I8men1 below. B••l• ol Ind•p•nd•nt Examln•¢• 8t•tsm•nt In eonrnctknn my•xamlnallun, no mAtt•r ¢>Jm8 le my •t¢•nIn.. 1. Whlth gives ma re4sorwtA• causo lo bellev8 Ihal In any maMrfal r•8PocL th• r¢qulFvmgnt8.' - lo keép 8ccounlh9 Mrr¢S In sco)•¢• aa¢llon 130 oftho Ch•ritie&Act,' 8nd - lo prepqro accounts which 8ccord ¥th IhB qccountlno r•wrfs 8TrJ comply wllh tho 8tt0unJno r•quirtrmenl8 of he Chadlkn• Act ve not been m¢i'. or 2. To whlth, In my ojnbn, 8tt•nOon •htruld be drawn In orfer lo 2b10 a prowr undeisthnding of thé a¢Munt¥ to be reocthed. Mr D Barrow Slrnon A Mar AGcountsntx W•s8•x Hou#•. 61 Hlqh Str9•1 Honlton D•von EX14 1P0 Date.. 14,12.2f Page 15 of 15