Edmonton United CIwAties.
TtU8tees Annual ReporL
For the Year Ended 31" Ikcembcr 2022
Ibe putpose of the chatity as set out in its d(Kument is the managetnent and
administtr4tion of Almshouses in Church StteeL EknontO￿ London. Its main activity is to provide
single person dwellings for qualrfw re$￿ents living io the IA)ndon Botough of Enfield. Ike
ttustees considet the Chatitys schen)es are framed for the pubbc bencfiL
All ten A]mshouses have been occupied tI￿OughoUt year prOv￿n8 accommodatson for
residents living in the LK>ndon Botough of EofieId.
"rhe In￿tee5 are Satisfied with the Chatt'ty's financi￿ FK>SAliOQ. Its fikd accouots show operattng
and a¢cumuIated surpluses for the yeat. Ret%ined resaves are held in aCCord￿ce with the djrection
of the Almshouses Association for the n￿l￿te￿ance And ithprovetDents r4uira
The chatity is unincotpotrated and 8overned by the clwity commxwon ￿eme8. The vicat of the
patish of Edmonton is the ex-offiao trustee. Enfield CounciE *ppoitits thrtt trustses. Ind the locAI
communiry provides five c(hoptative ttustees. Cutrendy therc is just one vacancy fot a Ioc41
community trustee to be co-OPted. It 18 uodent(KxI that the quonmi for meetings was previously
five. but that a tntttsn8 of tn]stees oo the 10 (ktobet 2022 was ajtcrcd to 'one thtrd plus one of
the total number of trustees 8ervAti8'.
Duting 2022 the long.tetm cietk to the t[￿te¢S Mr Const8bi4 sxdly unexpecte(lly, p¥ssed Away.
The number of Ch2¢ity Ttustees was low, Revetend RoX￿e lidde]J contscted the Almshouse
Associatton for 3UPPOrt and in October 2022 Jennxfer Millatd was appointed as gn Interim Clerk.
Handover was facilitated by Mt Constsble'5 famty and others, Bardays Bank ptoved particularty
ch￿en8￿8 in respect of bank maodates. despite thts, there was kn'ttte or no itnpact on the
almshouse residcnts and the Cb4n'ty'$ fin4nciAI E)osiuon reti]4ined strong.
Charity Name
Reg￿tered CbAtity Number
Ch￿lty Addtcss
FAltnonton United Cknities.
206089.
Millard Consultaots. The Becchcs. 79 Ely R(Ya￿ Iittle
Downw Ely Ro4 IAttl¢ Downbats4 Ely, CB6 2SN.
Name
Revetend Roxane ￿'ddell
Bod
Ex OFficAO

Cllr Mab m Bedekov2
Cllr Mubtaf2 Cetinka
Enfidd Council
Enfield Counai R
ed2
Enficld Council A
intcd 2(
Enfield Council R
ed 20°
tcd 20'A
Jnted
Enfidd Council 20°A
ointcd
tedA
ointed29° Match 2023
tcdA
tnted 15 December 21122
tedA
inted I￿ October 2022
Cllr
Stevens
Petet Wilson
Cllr Pat Gre
c.olin Rickard
N. l Boreh2m
Ailsa Constable
The tLILsrees declare that they have approved the ttU5tees' report 2bove.
Signed on behalf of the charity's tn)stees.
Signatt￿¢ & Date
2S
Full ll￿1e
Reverend Roxane Laddell
Position

## **EDMONTON  UNITED  CHARITIES** 

## **FINANCIAL  STATEMENTS** 

**FOR  THE  YEAR  ENDED  31 DECEMBER  2022** 

**Registered  Charity  No :  2 0 6 0 8 9** 

**ANDREW LIM** • Chartered Accountants • 111 Parsonage Lane • Enfield • Middlesex • EN2 0AB 



**EDMONTON  UNITED  CHARITIES FINANCIAL  STATEMENTS** 

**31  December  2022** 

––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––– 

## **CONTENTS** 

||Page|
|---|---|
|Trust Information|1|
|Statement  of  trustees’  responsibilities|2|
|Independent  examiner’s  report|3|
|Income  and  expenditure  account|4|
|Movement on reserves|5|
|Balance  sheet|6|
|Notes  to  the  financial  statements|7 — 10|





**EDMONTON  UNITED  CHARITIES TRUST  INFORMATION** 

Page 1 

––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––– 

|**Trustees**|Reverend  R  Liddell||
|---|---|---|
||Cllr  M  Bedekova||
||Mr  N  Boreham|(appointed 15 December 2022)|
||Cllr  M  Cetinkaya|(resigned 20 July 2023)|
||Mrs  A  Constable|(appointed 10 October 2022)|
||Cllr  E  Erbil|(appointed 20 July 2023)|
||Cllr  P  Gregory|(appointed 20 July 2023)|
||Mr  C  Rickard|(appointed 29 March 2023)|
||Cllr  J  Steven|(resigned 20 July 2023)|
||Mr  P  Wilson|(appointed 20 July 2023)|
|**Clerk  to  the  Trustees**|Mrs  J  Millard|(appointed 10 October 2022)|
||Mr  T  C  Constable|(deceased 9 July 2022)|
|**Charity  number**|206089||
|**Correspondence  address**|79 Ely Road||
||Little Downham||
||Ely||
||Cambridgeshire||
||CB6 2SN||
|**Independent  examiner**|Andrew Lim||
||Chartered Accountants||
|**Bankers**|Barclays Bank plc||
||Enfield||





**EDMONTON  UNITED  CHARITIES STATEMENT  OF  TRUSTEES’ RESPONSIBILITIES** 

Page 2 

–––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––– 

The trustees are responsible for preparing the financial statements in accordance with applicable law and United Kingdom Generally Accepted Accounting Practice. 

The law applicable to charities in England & Wales, The Charities Act 2011, requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing the financial statements, the trustees are required 

to: 

- select suitable accounting policies and then apply them consistently; 

- make judgements and estimates that are reasonable and prudent; 

- observe the methods and principles in the Charity SORP; and, 

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in operational existence. 

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. 

Signed on behalf of the Board of Trustees 

## REV  R LIDDELL 

–––––––––––––––––––––––––– _TRUSTEE_ 

20 July 2023 



## **INDEPENDENT  EXAMINER’S  REPORT** 

## **To the Trustees on the unaudited financial statements of EDMONTON  UNITED  CHARITIES** 

Page 3 

––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––– 

In accordance with the engagement letter dated 1 September 2020, and in order to assist you to fulfil your duties under the Charities Act 2011 (“the Charities Act”), we have compiled the financial statements of the charity which comprise the Income and Expenditure Account, the Balance Sheet and the related notes from the accounting records and information and explanations you have given to us. 

## **Respective responsibilities of trustees and examiner** 

The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act and that an independent examination is needed. 

It is our responsibility to: 

- examine the accounts under section 145 of the Charities Act; 

- to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act; and, 

- to state whether particular matters have come to my attention. 

## **Basis of independent examiner’s statement** 

Our examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a “true and fair” view and the report is limited to those matters set out in the statement below. 

## **Independent examiner’s statement** 

In connection with our examination, no matter has come to our attention: 

- (1) which gives me reasonable cause to believe that in, any material respect, the requirements: 

   - to keep accounting records in accordance with section 130 of the Charities Act; and, 

   - to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met; or, 

- (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. 

**111 Parsonage Lane Enfield Middlesex EN2 0AB** 

**ANDREW LIM** 

**20 July 2023** 

**CHARTERED ACCOUNTANTS** 



**For  the  year  ended  31  December  2022** 

Page 4 

## **EDMONTON  UNITED  CHARITIES** 

## **INCOME  AND  EXPENDITURE  ACCOUNT** 

––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––– 

|||2022|2022|2021|2021|
|---|---|---|---|---|---|
|||–––––||–––––||
||Notes|£|£|£|£|
|**INCOME**||||||
|Almshouse rents|||36,400||36,400|
|Garage rents|||4,056||4,056|
||||––––––––––||––––––––––|
||||40,456||40,456|
|**LESS: OPERATINGCOSTS**||||||
|_Services_||||||
|Community alarm service||2,103||2,532||
|Insurance||1,257||1,183||
|Insurance — garages||140||131||
|Telephone, light and heat||104||279||
|Water rates||725||1,889||
|Grants and donations|2|1,050||1,000||
|Clerk’s fees & expenses||4,735||4,675||
|Depreciation||4,882||5,743||
|||––––––––––|(14,996)|––––––––––|(17,432)|
|_Management_||||||
|Clerk’s fees & expenses||4,735||4,675||
|General expenses||59||200||
|Travelling expenses||320||50||
|Subscriptions||187||182||
|Accountancy||4,575||2,200||
|Professional fees||150||150||
|||––––––––––|(10,026)|––––––––––|(7,457)|
|_Routine Maintenance_||||||
|Repairs & maintenance||5,474||12,351||
|Repairs & maintenance - garages||—||1,752||
|Garden maintenance||5,887||2,567||
|Alarm system||273||276||
|||––––––––––|(11,634)|––––––––––|(16,946)|
||||––––––––––||––––––––––|
|**OPERATINGSURPLUS**|||3,800||(1,379)|
|**INTERESTRECEIVABLE  AND**||||||
|**OTHERINCOME**||||||
|M&G Charity shares income||1,436||1,354||
|Endowment fund income|3|2,520||2,455||
|Bank deposit interest||672||6||
|Building society interest|4|3||6||
|John Wild of Edmonton||19||19||
|||––––––––––|4,650|––––––––––|3,840|
||||––––––––––||––––––––––|
||||8,450||2,461|
|Unrealised (loss) on investments|5||(12,389)||92,269|
||||––––––––––||––––––––––|
|**(DEFICIT)  FOR  THEYEAR**|||£(3,939)||£94,730|
||||===========||===========|





## **EDMONTON  UNITED  CHARITIES** 

## **MOVEMENT  ON  RESERVES** 

**For  the  year  ended  31  December  2022** 

Page 5 

––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––– 

|||2022|2022|2021|2021|
|---|---|---|---|---|---|
|||–––––||–––––||
||Notes|£|£|£|£|
|Surplus 1 January 2022|||630,149||546,150|
|(Deficit) for the year||(3,939)||94,730||
|Transfer  from / (to):|10|||||
|Endowment fund||11,085||(11,725)||
|Amenity fund||1,047||994||
|||––––––––––|8,193|––––––––––|83,999|
||||––––––––––||––––––––––|
|**ACCUMULATED  SURPLUS**||||||
|**31 December 2022**|||£638,342||£630,149|
||||===========||===========|



There are no recognised gains and losses other than those included in the above Income and Expenditure Account. Therefore, no separate statement of total recognised gains and losses is needed. 

Edmonton United Charities has not acquired or discontinued any fundamental activities during the above two financial years. 



Page 6 

## **EDMONTON  UNITED  CHARITIES BALANCE  SHEET** 

**31  December  2022** 

––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––– 

||||2022||2021|
|---|---|---|---|---|---|
||||–––––||–––––|
||Notes|£|£|£|£|
|**FIXEDASSET**||||||
|Housing property at cost|7||477,630||477,630|
|Less :||||||
|Housing Association Grant|||(389,686)||(389,686)|
||||––––––––––||––––––––––|
||||87,944||87,944|
|Other assets|8||27,662||32,544|
|Investments at market value|9||659,512||671,901|
||||––––––––––||––––––––––|
|**TOTALFIXEDASSETS**|||775,118||792,389|
|**CURRENTASSETS**||||||
|Cash at bank||17,956||20,143||
|Bank deposit account||70,000||55,000||
|Building society accounts||4,185||5,232||
|Sundry debtors||4,844||3,981||
|||––––––––––||––––––––––||
|||96,985||84,356||
|**LESS: CURRENTLIABILITIES**||||||
|Sundry creditors||(7,863)||(8,566)||
|||––––––––––||––––––––––||
|**NETCURRENTASSETS**|||89,122||75,790|
||||––––––––––||––––––––––|
||||£864,240||£868,179|
||||===========||===========|
|**CAPITAL  ANDRESERVES**||||||
|Designated reserves|10||225,898||238,030|
|Accumulated surplus|||638,342||630,149|
||||––––––––––||––––––––––|
||||£864,240||£868,179|
||||===========||===========|



The trustees are satisfied that the charity is entitled to exemption relating to the audit of the financial statements for the year under the provisions of Section 144 of the Charities Act 2011 and that an independent examination is needed. 

The trustees acknowledge their responsibilities for: 

- (i) ensuring that the charity keeps proper accounting records in accordance with section 130 of the Charities Act 2011, and 

- (ii) preparing financial statements which, having regard to the substance of transactions, give a true and fair view of the state of affairs of the charity as at the end of the financial year and of its surplus or deficit for the financial year in accordance with the Charities Act 2011. 

These financial statements were approved by the Board of Trustees on 20 July 2023. 

MRS  A CONSTABLE 

REV. R LIDDELL 

–––––––––––––––––––––––––– 

––––––––––––––––––––––––– 

_TRUSTEE_ 

_TRUSTEE_ 



**EDMONTON  UNITED  CHARITIES NOTES  TO  THE  ACCOUNTS** 

**For  the  year  ended  31  December  2022** 

Page 7 

––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––– 

## **1. ACCOUNTING  POLICIES** 

- _(a) Basis of accounting_ 

The accounts have been prepared under the historical cost convention, with the exception of investments which are included at market value, and in accordance with 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). 

The charity meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes. 

## _(b) Reconciliation with previous Generally Accepted Accounting Practice_ 

In preparing the accounts, the trustees have considered whether in applying the accounting policies required by FRS 102 and the Charities SORP FRS 102 the restatement of comparative items was required. There were no restatements required. 

The accounts are presented in sterling which is the financial currency of the Charity and rounded to the nearest £. 

## _(c) Finance_ 

The financial statements have been prepared on the basis that the capital expenditure referred to in note 6 will be grant aided or met out of reserves. 

## _(d) Housing Association Grant_ 

The Housing Association grant is made by the Housing Corporation in respect of an approved scheme calculated on the qualifying costs of the scheme in accordance with instructions issued from time to time by the Housing Corporation. 

## _(e) Fixed Assets — Housing property (Note 6)_ 

Housing property is stated at cost. The development cost of housing property funded with new fixed HAG includes the following: 

- (i) cost of building 

- (ii) amounts equal to on–costs allowances receivable. 

All invoices and architects’ certificates relating to capital expenditure incurred in the year at gross value before retentions are included in the financial statements for the year, provided that the dates of issue or valuation are prior to the year end. 

Amounts equal to on–costs allowances are added to housing property and are released to income and expenditure account when they are received. 

## _(f) Depreciation_ 

## (i) **Housing property** 

The almshouses site originated back in 1662 and there is no record of the original cost and no value is attributed thereto. The Housing Property cost relates to improvements carried out since 1990 which were funded by a Housing Corporation Grant and from Edmonton United Charities' own resources. As the property is maintained in a state of repair such that their estimated residual value is not less than their improvement cost or carrying amount, there being no impairment in its value. 

- (ii) **Other assets** 

Furniture and fittings — 15% per annum, reducing balance. 



**EDMONTON  UNITED  CHARITIES NOTES  TO  THE  ACCOUNTS** 

**For  the  year  ended  31  December  2022** 

Page 8 

––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––– 

## **1. ACCOUNTING  POLICIES (Contd.)** 

## _(g) Routine Repairs and Maintenance_ 

Costs are charged to the Revenue Account in the year in which they are incurred. 

## _(h) Extraordinary Repairs_ 

Costs of extraordinary repairs, unless representing improvements to the property, are charged to the Revenue Account in the year to which they are incurred. 

## _(i) Routine Maintenance Reserve_ 

This reserve represents amounts set aside for routine and cyclical maintenance to meet costs in excess of budgeted expenditure for any year. 

## _(j) Extraordinary Repairs Reserve_ 

This Revenue Reserve represents amounts set aside to carry out major repairs on Housing Property. 

## _(k) Value Added Tax_ 

The Charity is not registered for Value Added Tax. In these financial statements, where applicable, expenditure is shown inclusive of VAT. 

## _(l) Apportionment of Clerk's fees and expenses_ 

This is apportioned between Services and Management costs on the basis that 50% are attributable to Service Costs and the balance to Management. 

|**2.**|**GRANTS  ANDDONATIONS**|2022|2021|
|---|---|---|---|
|||–––––|–––––|
|||£|£|
||Amenity Fund grants|£1,050|£1,000|
|||==========|==========|
|**3.**|**ENDOWMENTFUNDINCOME**|2022|2021|
|||–––––|–––––|
|||£|£|
||Almshouse Charity|£2,520|£2,455|
|||==========|==========|
|**4.**|**BUILDINGSOCIETYINTEREST**|2022|2021|
|||–––––|–––––|
|||£|£|
||Almshouse Charity|£3|£6|
|||==========|==========|





## **EDMONTON  UNITED  CHARITIES** 

## **NOTES  TO  THE  ACCOUNTS** 

**For  the  year  ended  31  December  2022** 

## Page 9 

––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––– 

|**5.**|**UNREALISED**|**(LOSS)  ONINVESTMENTS**|2022|2021|
|---|---|---|---|---|
||||–––––|–––––|
||Changes in value of investments:||£|£|
||4,643|COIF income share|(11,085)|11,725|
||41,043|M&G CHARITYincome shares|(1,166)|3,091|
||989|M&G CHARIFUNDaccumulation shares|(578)|45,904|
||10,767.529 BLACKROCKCHARISHAREAcc shares||440|31,549|
||||–––––––––|–––––––––|
||||£(12,389)|£92,269|
||||==========|==========|



## **6. TAXATION** 

Edmonton United Charities is a registered Charity, and is, therefore, exempt from liability to taxation on its income and capital gains. 

## **7. FIXED  ASSET  — HOUSING  PROPERTY** 

|**IXEDASSET—  HOUSINGPROPERTY**||
|---|---|
||£|
|Cost :||
|At 1 January 2022||
|and||
|At 31 December 2022|£477,630|
||===========|
|Less :||
|_Housing Association Grant_||
|At 1 January 2022||
|and||
|At 31 December 2022|£389,686|
||===========|
|Net Book Value||
|At 31 December 2022|£87,944|
||===========|
|At 31 December 2021|£87,944|
||===========|





**EDMONTON  UNITED  CHARITIES** 

**For  the  year  ended  31  December  2022** 

Page 10 

## **NOTES  TO  THE  ACCOUNTS** 

––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––– 

## **8. FIXED  ASSET  — OTHER  ASSETS** 

|**.**|**FIXEDASSET—  OTHERASSETS**|||
|---|---|---|---|
|||Furniture and Fittings||
|||£||
||Cost :|||
||At 1 January 2022|||
||and|||
||At 31 December 2022|£105,203||
|||===========||
||Accumulated depreciation|||
||At 1 January 2022|72,659||
||Provision|4,882||
|||––––––––––||
||At 31 December 2022|£77,541||
|||===========||
||Net book value|||
||At 31 December 2022|£27,662||
|||===========||
||At 31 December 2021|£32,544||
|||===========||
|**9.**|**INVESTMENTS**|2022|2021|
|||–––––|–––––|
|||£|£|
||4,643<br>COIF income share|84,267|95,352|
||41,043<br>M&G CHARITYincome shares|36,245|37,411|
||989<br>M&G CHARIFUNDaccumulation shares|286,277|286,855|
||10,767.529 BLACKROCKCHARISHAREAcc shares|252,723|252,283|
|||–––––––––|–––––––––|
|||£659,512|£671,901|
|||==========|==========|



## **10. DESIGNATED  RESERVES** 

|||||ROUTINE|EXTRAORDINARY|
|---|---|---|---|---|---|
|||AMENITY|ENDOWMENT|MAINTENANCE|REPAIRS|
||TOTAL|FUND|FUND|RESERVE|RESERVE|
||––––––––––|––––––––––|–––––––––––|––––––––––––|–––––––—––––|
||£|£|£|£|£|
|Balance 1 January 2022|238,030|5,232|95,352|85,000|52,446|
|Transfers from / (to)||||||
|revenue reserves|(12,132)|(1,047)|(11,085)|—|—|
||–––––––––|–––––––––|–––––––––|–––––––––|–––––––––|
|Balance 31 December 2022|£225,898|£4,185|£84,267|£85,000|£52,446|
||==========|==========|==========|==========|==========|





## **INDEPENDENT  EXAMINER’S  REPORT** 

## **To the Trustees on the unaudited financial statements of EDMONTON  UNITED  CHARITIES** 

Page 3 

––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––– 

In accordance with the engagement letter dated 1 September 2020, and in order to assist you to fulfil your duties under the Charities Act 2011 (“the Charities Act”), we have compiled the financial statements of the charity which comprise the Income and Expenditure Account, the Balance Sheet and the related notes from the accounting records and information and explanations you have given to us. 

## **Respective responsibilities of trustees and examiner** 

The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act and that an independent examination is needed. 

It is our responsibility to: 

- examine the accounts under section 145 of the Charities Act; 

- to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act; and, 

- to state whether particular matters have come to my attention. 

## **Basis of independent examiner’s statement** 

Our examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a “true and fair” view and the report is limited to those matters set out in the statement below. 

## **Independent examiner’s statement** 

In connection with our examination, no matter has come to our attention: 

- (1) which gives me reasonable cause to believe that in, any material respect, the requirements: 

   - to keep accounting records in accordance with section 130 of the Charities Act; and, 

   - to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met; or, 

- (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. 

**111 Parsonage Lane Enfield Middlesex EN2 0AB** 

**ANDREW LIM** 

**20 July 2023** 

**CHARTERED ACCOUNTANTS**