**TRUSTEES’ REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022**
|**CONTENTS**|**Page**|
|---|---|
|Charity Information|2|
|Annual Trustees’ Report|3-8|
|Statement of Financial Activities|9|
|Balance Sheet|10|
|Notes to the Financial Statements|11-15|
|Independent Examiner’s Report|16|
Registered Charity No. 208080
v1.0
Hardy Plant Society
Report & Financial Statements 2022
## **CHARITY INFORMATION**
**Trustees** Sally Adams Jaime Blake From September 2022 Karen Gimson Lynne Hackett Peter Howard Tricia Newton Heather Farquhar Graham Farquhar Keith Scott Saul Walker From March 2022 **Chairman** Pamela Clark **Vice Chairman** Vacancy **Hon. Treasurer** Stuart Senior **Hon. Secretary** Helen Curtis **Hon. Secretary** Linda Hall **(Trustees) Office Manager** Clare Powell **Charity Registration No.** 208080 **VAT Registration No.** 472-9285-14 **Registered Office** 3 Basepoint Business Centre, Crab Apple Way, EVESHAM, WR11 1GP Haines Watts Worcester Limited, **Independent** 6 Abbey Lane Court, Abbey Lane, **Examiner** EVESHAM, WR11 4BY
2
v1.0
Hardy Plant Society
Report & Financial Statements 2022
## **TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2022**
The Trustees present their Annual Report and the Financial Statements of the Society for the year ended 31 December 2022 in compliance with current statutory requirements and the charity’s governing documents.
## **Status**
The Society is registered by the Charity Commission as a charity (number 208080) and operates under the provisions of a Constitution approved by AGM on 26/03/2011 and amended at AGMs on 30/03/2019 and 31/07/2020.
The objects for which the Society was established are to:
- advance the culture, study and improvement of hardy herbaceous plants;
- preserve the older, rarer and lesser-known hardy plants, cultivars and varieties from being forgotten and lost to cultivation;
- advance the knowledge of and foster public interest in hardy plants by the publication of information, by exhibitions or displays, by stimulating research and experiment and by awarding bursaries open to public competition;
- provide expositions of hardy plants at horticultural gardens and/or gardens open to the public, and to provide facilities for giving advice on the culture of hardy plants;
- organise visits to places of interest in connection with the study of hardy plants and to co-operate with other bodies having similar or sympathetic aims; and
- do such acts as shall further the active and corporate life of the Society and which may lawfully be done by a public body established only for purposes recognised by the laws of the United Kingdom as charitable.
## **Trustees**
The Society is managed by a committee of Trustees comprising up to twelve members each elected for a period of four years, plus any co-opted members and, additionally, four officers who are elected annually.
## **Activities**
## **Introduction**
Concern had been expressed during the year that one of the outcomes of the global Covid pandemic and the UK ‘cost-of-living’ crisis was that membership numbers might fall. While there was a decline in subscription renewals in the early months of the year all the indications were that membership would rise during the annual renewal process, and this has proved to be the case.
Like many organisations and charities, the Hardy Plant Society has seen lower attendances at local and special interest group events in some, but not all cases. Fears began to be expressed that the Society might fade away. However, the Board of Trustees had no intention of being responsible for executing a policy of managed decline. An opportunity to review the Society’s existing website developed into an occasion to look at the current value of the Society and to research and analyse topics that would develop the organisation as an expert knowledge base for plants and plantsmanship. To that end a project leader, Bill Hodgson, an HPS member and recent owner of an online marketing and web development company, was engaged on a
3
v1.0
Hardy Plant Society
Report & Financial Statements 2022
contract basis. His detailed and extensive work and expert advice have moved what was a potential website development into a major Communications Strategy covering all areas of the Society’s activities.
In late 2022 an active programme of member engagement resulted in a high turnout on briefings for group leadership teams. The 2023 plans for the initiative will actively involve members in considering, amongst other topics, future existing and new membership development; plant and gardening knowledge and information and how to deliver it across a range of media (print, online, social media technologies); media relationships; and Society branding and design.
As will be seen below, the Society’s Postholders continue to provide the current range of member services and benefits, all of which support the organisation’s charitable objectives. It is likely that these objectives will be examined in the course of the strategic review, referred to above, to ensure that the Society continues to fulfil them as outlined at the Society’s inception and to confirm that they reflect needs and obligations almost 70 years on.
After two uncertain years under the influence of external factors, the Society finds itself in a strong position with its full complement of Postholder volunteers and with support from a growing number of members who are willing to undertake short-term projects on the Society’s behalf. The Trustees enter 2023 in a positive frame of mind and look forward to the Society ensuring its place as one of the UK’s leading horticultural organisations.
## **The Office and Administration**
At the start of 2023, the Trustees created a new role and Clare Powell became our Office Manager. The job of Administrator has grown over recent years and the new job title reflects these changes. Clare will remain the first point of contact for members dealing with membership and orders, but she will also take on more varied tasks.
There has been an upgrade of some computer hardware, including a new laptop. The office is no longer dependent on a Basepoint server as the new cloud-based system will enhance working file security and further enable remote working.
The Office Manual was completed. The document will be updated regularly to reflect current procedures.
Following the pandemic, many speakers and lecturers were no longer offering talks to our Groups. Tricia Fraser volunteered to completely review the Speakers List with assistance from three members: Diana Garner, Kate Brown and Pat Hunter. The new list was welcomed by Group Secretaries and is available on the website.
## **HPS Journal**
Unusually for the Journal, it appears that we have ample copy to fill the nominal 84 pages for the spring 2023 issue. We have an interesting range of articles, which is encouraging – all that’s left is to make them as presentable as possible. The return of the Horticultural Advisory Team is very welcome, and our relationship with the Garden Media Guild continues to yield some new authors. The Garden writing feature has had its run – it’s a pity publishing houses are so unresponsive; otherwise, we could include more worthy, recently published material.
The team of editor, proof-reader, fact-checker and typesetter is intact so far, and Souren is extremely grateful to have such expert and dedicated help.
## **Newsletter**
Production of three editions of the Society’s 40-page newsletter continued in 2022.
v1.0
4
Hardy Plant Society
Report & Financial Statements 2022
Content continues to focus on both national and local stories about events and member activities – including interviews with a range of HPS members including introducing our new trustee Jaime Blake to readers. Other profiles included the four new members of the new Horticultural Advisory Team, a Belgian GP member who shared his passion for hardy geraniums and two of the society’s Special Interest Groups were also featured. Full coverage was carried of the society’s first Annual Lecture Day and AGM, held in Taunton, since before Covid.
The print and mail preparation services of the newsletter went to re-tender in 2022 and the incumbent specialist company, HMCA, based in Knaresborough, retained the contract.
## **Booklets**
Sales of booklets were fairly steady in 2022. There are currently eight booklets available and of these Euphorbias, Geraniums and Pulmonarias have all sold well. The updated version of Gail Harland’s ‘Peonies’ was published in the Spring with many more excellent photographs. Since then Gail has been working on ‘Galanthus - a guide to snowdrops’ and the text and photos have now been sent to the designer. We hope to be able to launch that in the new year, during the snowdrop season.
No further booklets are planned at present but there have been several suggestions, and these are being followed up.
## **Seed Distribution**
The Seed Distribution Scheme was more successful than last year in terms of the number of types of seed available, 1702 , although there were fewer portions of seed due to the dry summer. Some donors sent apologies with their contributions saying there was less seed available to collect. The number of donors almost exactly matched last year with a continuing slight downward trend. About one hundred volunteers were involved in the various processes from seed receiving to order picking and the fulfilling of charity requests, free samples for local events and the samples that go in the packs for every new member.
There were fewer donors this year, indicating a pressing need for more publicity and the promoting of awareness within local groups.
The focus for the coming year will be the completion of a Seed Distribution Review, talks to local groups outlining the scheme and the revising of the website entry.
## **Conservation**
The annual exchange meeting of the Conservation Scheme was well attended, with a good selection of propagated plants. Several of the local group co-ordinators were involved in checking the availability of plants in the scheme, reviewing the Plant Finder and website lists, and in some cases contacting nurseries.
In addition to meetings, the national coordinator has encouraged interest in the scheme by providing talks and displays at HPS meetings and contributing articles to the national newsletter. There has been quite a bit of interest from independent HPS members who don’t currently belong to a local group. The scheme is always happy to welcome new growers as well as new plants. Arrangements have been made to introduce some Helenium cultivars in 2023.
## **Shows & Events**
The Annual Lecture Day was held at Taunton and hosted by Somerset Group. Around 120 members attended the event and heard two very contrasting talks from Rosie Hardy and Keith Wiley.
v1.0
5
Hardy Plant Society
Report & Financial Statements 2022
Our presence at shows is an excellent way to inspire people to grow hardy perennials and publicise our charitable aims. The Society’s display stand at the RHS Malvern Spring Festival 2022 attracted many visitors. The Society was awarded a silver medal and ‘Best Society Stand in Show’ which was presented by HRH The Princess Royal. (We must concede however, that many Societies chose not to exhibit in 2022 and there was little competition.)
We were also well represented at the Staffordshire County Show and the Chorley Flower Show, and the West Yorkshire Group attended the Harrogate Flower Show and were awarded a Premier Gold medal (although there was no-one sufficiently royal to present it!).
Two new display banners were produced for the RHS Rosemoor Flower Show. The design can be adapted for use by Groups at other events.
Following our appeals for volunteers, we now have two Shows and Events Post Holders, Saul Walker and Helen Brown. They will work as a team to provide advice to any group considering or preparing to host an event.
## **The Kenneth Black Bursary Scheme (KBBS)**
The number of applications increased during 2022 following two lean years of limited training opportunities and travel restrictions during the pandemic. We received applications from students studying at Kew, some requesting part funding for their travel while undertaking work experience abroad. KBBS also helped academic and postgraduate students studying taxonomy. Applications from self-employed gardeners who were seeking assistance to help them win a qualification or to attend horticultural events were warmly received. We estimate the number of bursaries awarded will increase during 2023: as at 1[st] January 2023, there remains £181,763 in the Kenneth Black Fund which needs to be spent!
## Kenneth Black Bursary Awards
**----- Start of picture text -----**
£25,000
£22,318
£20,000
£14,249
£15,000
£12,479
£10,000 £8,174 £8,960
£4,560 £4,750
£5,000
£1,962
£0
2015 2016 2017 2018 2019 2020 2021 2022
**----- End of picture text -----**
## **Publicity and PR activity**
The publicity postholder helps underpin the charitable objects of the HPS through communication of the work of the Society. This year has focused on building media networks to enable dissemination of HPS news and knowledge enabling it to be shared with a wider audience. This has included promotion of the new booklet, Galanthus, a Guide to Snowdrops, celebrating the 50[th] edition of Cornucopia and publicity support for the shows and events team.
To assist local and special interest groups with publicity activities we have introduced an HPS Publicity Forum. The aim of the forum is to allow two-way communication around issues relating
v1.0
6
Hardy Plant Society
Report & Financial Statements 2022
to publicity and space for the team to share information and support each other. In 2022 the group created a short PowerPoint presentation, giving a clear and concise overview of the society, this is designed to sit at the start of a longer group or plant focused presentation and is now available to members through the office.
## **The website**
The website contributes to the Society's charitable objects by making our activities more readily accessible, both to many of our members and to the wider public. This includes the image library, seed distribution and publications. Amongst other things there are around 350 recent articles written by knowledgeable, or expert, practitioners not available elsewhere, over 400 articles from past copies of The Journal and nearly 400, from Cornucopia, written by group members over the years. Website analytics typically report about 80,000 users each year.
## **Finance**
## **Financial outcome 2022**
The highlight of the year was the 4% increase in member subscriptions, reversing the downward trend of recent years. And following the Covid-19 years, the expenditure on our charitable objects, in particular the bursary scheme and the support to shows, all increased significantly. On a bleaker note, the 2021 gain in the value of our equity investments was effectively wiped out in 2022. So, overall, we are posting a deficit of £44,562 for 2022 of which £29,066 is attributable to the investment loss.
Nonetheless, we remain in very good financial shape with total funds of £546,784.
## **Investment policy**
The Society’s approach to financial matters, and investments in particular, is one of extreme prudence given the current (and likely future) volatility of equity markets, the very modest interest rates on deposit accounts and low returns on bonds. For this reason, the Society chooses to keep approximately half of its funds as cash (in current and deposit accounts). The remainder is in fixed interest bonds and equities.
## **Reserves policy**
The cash flows of the Society are generally positive. Membership subscriptions are received at the beginning of the year and these, with the prior year Gift Aid payment already banked, cover the operating costs of the Society. Nonetheless, the Trustees have decided that it should set a level of reserves to cover unforeseeable expenditure such as might be incurred in the very unlikely event of the Society closing down or membership declining very rapidly, or an uninsured claim being made against the Society. A level of £50,000 has been set.
## **Future Plans**
The Society’s priorities for the year ahead are to:
- implement the recommendations of the Communications Strategy;
- continue to offer members a high quality and value-for-money range of products and services;
- encourage and support local groups in their promotion of the Society through their programme of shows and events, for the benefit of local members;
- seek ways of encouraging potential applicants for bursaries and similar grants.
v1.0
7
Hardy Plant Society
Report & Financial Statements 2022
## **Trustees’ Responsibilities**
Under charity law the Trustees are required to prepare financial statements for each year which show 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 these financial statements, the Trustees are required to:
- select suitable accounting policies and then apply them consistently.
- observe the methods and principles in the Charities FRS102 SORP;
- make judgments and accounting estimates that are reasonable and prudent.
- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity. The Trustees are also required to act in accordance with the Constitution of the Society and to take such steps as are reasonable to safeguard the assets of the Society and to prevent and to detect fraud and other irregularities.
The Trustees confirm that they have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing the charity’s aims and objectives and in planning future activities.
Signed on behalf of the Trustees:
## **Pamela Clark, Chairman**
Date: 16[th] May 2023
8
v1.0
Hardy Plant Society
Report & Financial Statements 2022
## **Statement of Financial Activities**
|**Note**
**INCOME**
Income from generated funds:
- Voluntary income
2
- Activities for generating funds
3
Income from charitable activities
4
Investment income
**TOTAL**
**EXPENDITURE**
Costs of generating voluntary
income
5
Charitable activities
6
Governance costs
7
Other resources expended
8
Bursaries etc.
9
**TOTAL**
**Net Gain/Loss on investment**
**Net Income for the year**
**NET MOVEMENT IN FUNDS**
**RECONCILIATION OF FUNDS**
Funds B/F at 1 January 2022
**TOTAL FUNDS C/F at 31 December**
**2022**|**Unrestricted**
**Funds**
**£**
89,275
5,154
11,765
3,883
110,077
49,351
58,854
2,164
2,705
113,074
(19,024)
(22,021)
(22,021)
387,042
365,021|**Designated**
**Funds**
**£**
2,050
2,050
14,549
14,549
(10,042)
(22,541)
(22,541)
204,304
181,763|**2022**
**Total**
**Funds**
**£**
89,275
5,154
11,765
5,933
112,127
49,351
58,854
2,164
2,705
14,549
127,623
(29,066)
(44,562)
(44,562)
591,346
546,784|**2021**
**Total**
**Funds**
**£**
88,206
5,621
11,473
4,940|
|---|---|---|---|---|
|||||110,240
42,568
51,592
840
251
5,043|
|||||100,294
30,062|
|||||40,008|
|||||40,008
551,338|
|||||591,346|
9
v1.0
Hardy Plant Society
Report & Financial Statements 2022
## **Balance Sheet**
**----- Start of picture text -----**
2022 2021
Note
Fixed assets 11 791 261
Current assets
Bank balances 275,620 290,980
Investments at cost 12 285,770 314,834
Debtors &
prepayments 13 9,162 7,227
Stock (booklets) 7,618 6,621
578,170 619,662
Creditors: amounts falling due within one year
14 (32,177) (28,577)
Net current assets 545,993 591,346
Total assets less current liabilities 546,784 591,346
Financed by:
General fund 15 365,022 387,043
Bursary fund 15 181,762 204,303
546,784 591,346
**----- End of picture text -----**
The accounts were approved by the Trustees on 16[th] May 2023.
Pamela Clark Stuart Senior Chairman Treasurer
The notes on pages 11 to 15 form part of these financial statements.
10
v1.0
Hardy Plant Society
Report & Financial Statements 2022
## **Notes to the Accounts**
## 1 **Accounting policies**
## 1.1 **Basis of preparation:**
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with applicable accounting standards and the Charities Statement of Recommended Practice (SORP) FRS102.
The accounts have been prepared on an accruals basis as they have been in previous years.
## 1.2 **Incoming resources**
Subscriptions are accounted for net of VAT and are accounted for in the year to which they relate.
Donations are accounted for gross when received.
Investment income is based on the interest receivable for the year.
Sundry sales are accounted for net of VAT and are recognised when they are invoiced.
Advertising income is accounted for net of VAT and is recognised when invoiced.
## 1.3 **Resources expended**
Costs are allocated between costs of generating funds and charitable expenditure according to the nature of the cost.
## 1.4 **Fixed Assets and depreciation**
Fixed assets for charity use are capitalised at cost, they are stated in the accounts at cost less depreciation. Depreciation is calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on an individual basis.
Office equipment: 25% Reducing balance Computer equipment: 3 years straight line
## 1.5 **Investments**
Investments are included in the accounts at their market value.
## 1.6 **Stock**
Stocks are valued at the lower of cost and net realisable value.
v1.0
11
Hardy Plant Society
Report & Financial Statements 2022
|2
**Voluntary income**
Subscriptions
Donations
Gift Aid
3
**Activities for generating funds**
Advertising
Booklets
4
**Incoming resources from charitable**
**activities**
Seed distribution
Cornucopia
Enamel badges
AGM/ALD
5
**Costs of generating voluntary income**
Administration services
Bookkeeping
Legal & professional
Office rent, heat & light
Printing, postage & telephone
Meetings
Insurance
Publicity
Depreciation of equipment
Bank charges
New systems project
Process modelling
Software & IT support|**2022**
**£**
**Unrestricted**
**Funds**
77,820
1,106
10,349
89,275
3,015
2,139
5,154
5,767
3,412
50
2,536
11,765
23,000
1,664
349
9,041
4,394
197
4,062
0
65
2,564
0
0
5,015
49,351|**2021**
**£**
**Total Funds**
74,734
3,880
9,592|
|---|---|---|
|||88,206|
|||3,060
2,561|
|||5,621|
|||6,142
5,354
27
(50)|
|||11,473|
|||19,650
1,949
2,609
7,390
3,626
66
3,875
0
87
867
1,236
452
2,710|
|||42,568|
The average number of employees during the year was 1. There are no employees who received total employee benefits of more than £60,000.
12
v1.0
Hardy Plant Society
Report & Financial Statements 2022
|6
**Charitable activities**
Journal costs
Newsletter costs
Cornucopia costs
Booklet costs
Seed distribution expenses
AGM/ALD expenses
Conservation
Group support
Shows & Events
Banners
Website
7
**Governance costs**
Trustees’ meetings
Independent examination
8
**Other resources expended -**
**unrestricted**
Communications Strategy
Sundry expenses
9
**Other resources expended -**
**designated**
Bursaries awarded
Photo competition prizes
10
**Trustees**|**2022**
22,175
13,517
2,827
1,446
7,840
4,314
1,171
3,656
1,208
156
544
58,854
1,289
875
2,164
2,500
205
2,705
14,249
300
14,549|**2021**
20,524
12,426
3,085
2,669
7,406
3,301
1,233
0
0
0
948|
|---|---|---|
|||51,592|
|||40
800|
|||840|
|||0
251|
|||251|
|||4,750
293|
|||5,043|
||||
None of the Trustees (or any persons connected with them) received any remuneration during the year but eight of them were
reimbursed a total of £1,109 for travelling expenses (2021 £40).
13
v1.0
Hardy Plant Society
Report & Financial Statements 2022
## 11 **Tangible fixed assets**
|**Office Computers**
**Equipment**
Cost b/f
7,122
11,964
Additions
595
0
Cost c/f
7,717
11,964
Depreciation b/f
6,861
11,964
Charge for the year
65
0
Depreciation c/f
6,926
11,964
Net book value 31.12.22
791
0
Net book value 31.12.21
261
0
12
**Investments**
Skipton Building Society
1 yr bond
St James Place
Equities
CCLA COIF Charities Global Equity Income Fund
Investment income during the year was made up of:
Interest (unrestricted, general)
Interest (unrestricted, designated)
13
**Debtors**
Prepayments and accrued income
Other debtors
15
**Creditors**
VAT
Trade creditors
Other creditors
Subscriptions & seed in advance|**Office Computers**
**Equipment**
7,122
11,964
595
0|
**2022**
70,598
86,496
128,676|**Total**
19,086
595|
|---|---|---|---|
||7,717
11,964||19,681|
||6,861
11,964
65
0||18,825
65|
||6,926
11,964||18,890|
||791
0||791|
||261
0||261|
||||**2021**
70,246
94,651
149,937|
|||285,770|314,834|
|||3,883
2,050|**2021**
5,940
1,008|
|||5,933||
|||**2022**
8,455
707||
|||9,162|6,948|
|||**2022**
(1,262)
3,474
5,660
24,305|**2021**
(1,249)
(52)
2,189
19,201|
|||32,177|20,089|
v1.0
14
Hardy Plant Society
Report & Financial Statements 2022
|16
**Reserves**
**Fund Movements**
Unrestricted general
Unrestricted designated|**01.01.22**
**Incoming**
**Outgoing**
**Gains &**
**31.12.22**
**B/F**
**Resources**
**Resources**
**Losses**
**C/F**
387,043
110,077
113,074
(19,024)
365,022
204,303
2,050
14,549
(10,042)
181,762|
|---|---|
||591,346
112,127
127,623
(29,066)
546,784|
The unrestricted designated fund relates to the Society's Bursary and Project Support Fund. This fund arose as a generous legacy from the estate of Mr Kenneth Black who was a gardener with Enfield Council in North London.
The trustees decided that this fund should not be used for the administration of the Society but that it should be invested and the interest used to support special projects. There are two types of Bursary: one for college or university students and one for people in horticultural employment.
Funding may be awarded to projects of any sort which fit within the charitable objects of the Society and may be made to individuals or groups. More information is available on the Society's web site http://www.hardy-plant.org.uk/ and applications are made via the Bursary co-ordinator.
|**Reserves are**
**represented by:**
Fixed assets
Current assets
Current liabilities|**Unrestricted**
**General**
791
396,408
(32,177)
365,022|**Unrestricted**
**Designated**
-
181,762
-
181,762|**Total**
791
578,170
(32,177)|
|---|---|---|---|
||||546,784|
v1.0
15
Hardy Plant Society
Report & Financial Statements 2022
## **Independent Examiner's Report to the Trustees of Hardy Plant Society**
I report on the accounts of the charity for the year ended 31 December 2022 which are set out on pages 9 to 15.
## **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(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
It is my responsibility to:
- examine the accounts under section 145 of the 2011 Act;
- follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
- state whether particular matters have come to my attention.
## **Basis of independent examiner's report**
My examination was carried out in accordance with the 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 you as trustees concerning any 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 my examination, no matter has come to my 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 2011 Act; and
- to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 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.
James Howard FCCA ACA
Haines Watts Worcester Limited 6 Abbey Lane Court, Abbey Lane EVESHAM, WR11 4BY
15[th] May 2023
v1.0
16