## MARY PARMINTER CHARITY 

## ANNUAL REPORT OF TRUSTEES 

## Year ending 30.06 2021 

## PART 1:  THE CHARITY 

The Charity is controlled by a Charity Commission Scheme dated 24 January 2012 (ref 851/1112) amended May 2017, and is Registered Charity No. 210057. The Incorporation of the Trustees of the Mary Parminter Charity was sealed on 28[th] October 1993. 

Details of the structure of the Charity and its Officers and Advisers are set out on page 2 of the Accounts. 

The Charity was founded under a Trust Deed of 1813 by Jane and Mary Parminter then living at A La Ronde, Exmouth (now a National Trust property).  In 1811 they completed a building on part of their estate situated in Summer Lane, Exmouth, consisting of a Chapel, School and Almshouses in the middle of a 3-acre field known as Point-in-View.  There was one building containing the Chapel, Schoolroom (closed in 1901) and 4 tiny almshouses for “poor spinsters of not less than 50 years and of good character and possessed of some independent means”.  Provision was also made for the appointment and payment of a Chaplain to care for the residents and lead worship at the Chapel. 

A manse was built in 1829 as a residence for the Chaplain and is occupied by the current Chaplain who also has oversight of the properties and exercises pastoral care to the almswomen. Services of Worship are held every Sunday morning in the Chapel. 

In 1969 it was decided that the old almshouses needed to be replaced to meet modern housing standards and three new bungalows were erected with two further bungalows built in 1977.  The four dwellings within the original building were reduced to two with shared facilities and in 1996 these were converted into a single dwelling, plus a Community Room and kitchen attached to the Chapel, with a toilet for the disabled in the out-building.  The work was completed in 1997. 

There is no longer an age limit attached to residence, but preference is still given to older single women in need of housing and with limited financial means.  The Charity is a member of the Almshouses Association and the management of the properties is in keeping with the guidelines issued by the Association. 



PART 2: THE ACCOU￿5
The Accounts are In a fom7at required to comply with the Charities Art 2011 and the Re8ulations of 2￿5
and 2008 for a Charity with under £250,LI)O annual Income and for Receipts and Payments Accounting.
The Trustees maintain two separate funds, the General Fund lunrestrictedl which rnay under the Scheme
be applied a5 appropriate "in furthering the objects of the chariv, and the Housing Fund Irestrictedl
which is for use related to the maintenance and repair of the residential properties. Investments are
managed by the investment management company CCLA.
The Housing Fund relates solely to the Income and expenditure of provlding almshouse accommodation
and Is required to be self-supporting and non-profit-making. The Housing Fund has an ERF (Extraordinary
Repair Fund). which at 30.06.2021 had a market value of £IIXI,IXM), and a Maintenance and
Administration Fund with a market value of £51,747 Ipage lol. Repalrs and Malntenance of the Houslng
accommodation were carried out during the year at a cost of £23,349. This is an increase on the previou5
year, due to the need to carry out work which had been deferred during that year because of the
lockdown caused by the Coronavirus pandemic. Income from residents was reduced because one cottage
remained empty throughout the year because of the pandemlc.
The General Trust Fund relates to the provision of the Chapel building for worship and the Manse for the
resident Chaplain. along Wlth the payment of an honorarlum to the Chaplaln. There Is an ERF for the
Chapel and Manse. which at 30.C6.2019 had a market value of £150.CIJO. and a Maintenance and
Admlnistration Fund lunrestrirtedl with a market value of £110,644 Ipa8e 10}. Repairs and maintenance
on the Chapel and Manse amounted to £23.689. This was also an increase on the previous year, due to
work being deferred for a year.
Separate funds are generated by the members of the Church congregation for the running costs of the
chapel and its worship, and for the related expenses of the Chaplain. The Church accounts are attached
as an appendix to the Charity accounts.
RESIDENTS:
One cottage had been vacated in 2020 and remained empty throughout the year because
the pandemic interrupted the normal procedure for finding a suitable candidate. A new resident moved
in in July 2021 and all cottages are now occupied.
ACTIVITIES- The Trustees have continued their policy of maintainin8 and improving the cottages, and
supportlng the Church communty.
TRUSTEES: There were no changes to the Trustees during the course of the year.
Signed..
CHAIR-
Revd laln McDonald
CLERK..
Mrs Sheila Brain
09 November 2021

## **THE CHARITY OF MARY PARMINTER** 

## **REGISTERED CHARITY NO. 210057** 

## **ACCOUNTS** 

**FOR THE YEAR ENDED** 

**30 JUNE 2021** 



INDEPENDEiYf EXAMINER'S REPORT
TO THE TRUSTEES
OF THE MARY PARMINTER TRUST- REG. CHARITY NO: 211M157
th
Report on the accounts of the charity for the year ended 30 June 2021 as set out on pages 3 - 10
Respective responsibilitiey of the trustees and th¢ examiner
The charity's trustees are responsible for the preparation of the Accounts in aceordance with
the Charities Act 2011. The trnstees consider that an audlt is not required under section 144(2)
of the Act and that an independent ex8Jnination is needed. The independent examiner h&8 the
responsibility to stste whether particular matters have come to their atlention.
Basis of independent examiner'$ report
The examination was carried out in accordance with the General Directions given by the
Charity Commissioners. An exalnination includes a review of the accounting records kept by
the charkty and a comparison of the accounts presented with those records. It also includes
onsideration of any unusual items or disclosures in the accounts, and seeking explanations
from the trustees concerning any such matters. The procedures undertaken do not provide all
the evidence that would be required in an audit. and consequently an audit opinion is not
expressed.
Independent examin¢r's statement
In connection with my examination, no matter h&$ come to my attention
(i)
which gives me reasonable cause to believe that in any material respect the requirements
to keep accounting records in accordan¢e with the 2011 Acl; and
to prepare accounts which aecord with the accounting rK)licies and to comply with the
accounting requirements of the 2011 Act have not been met; or
(2)
to which. ID my opinion. attention should be drawn in order to enable a proper
understanding of th¢ accounts to be reached.
NAME:
Dr. lan Harrison
DATE:
16. 09. 2021

## **SIGNIFICANT INFORMATION** 

The Charity was founded under a Trust Deed of 1813 by Jane and Mary Parminter then living at A La Ronde in order that its income be applied in: 

1. Paying the stipend and expenses to the Chaplain 

2. For the benefit of the residents of the Charity or any of them in such manner as the Trustees think fit. 

The Charity is regulated by the Charity Commissioners Scheme dated 24 January 2012, amended 31 January 2017. Registered Number 210057. 

## **Officers: as at 30 June 2021** 

Chair: Revd. Iain McDonald 1 Coastguard Cottages, Dawlish EX7 0BT Clerk & Treasurer: Mrs. Sheila Brain 42 Lovelace Crescent, Exmouth EX8 3PR Trustees Mr Reg Abbott 16 St Margarets View, Exmouth EX8 5BJ Mrs Margaret Blake: 243a Exeter Rd, Exmouth, EX8 3NA Revd. Michael Diffey Pontevedra, Exmouth Road, Ebford EX3 0QW Mr Robert Jones 52 Brixington Lane, Exmouth EX8 4JG Miss Pat Kelly 28 Parkside Drive, Exmouth EX8 4LB Mr. David Lee 255 Exeter Road, Exmouth EX8 3NQ Mrs. Ruth Pickard 27 Parkside Drive, Exmouth EX8 4LB Chaplain: Revd. M. Nicholls The  Manse, Point-in-View, Summer Lane, Exmouth EX8 5BD The Correspondent: Mrs. Sheila Brain 42 Lovelace Crescent, Exmouth EX8 3PR Bankers: Nat. West Bank PLC 94 High Street, Honiton, Devon. EX14 1JL Independent Examiner: Dr Ian Harrison 21 Barton Close, Exton, Exeter, Devon EX3 0PE Solicitor: WBW Solicitors 9 Southernhay West, Exeter, Devon EX1 1JG Situation: Point-in-View, Summer Lane, Exmouth EX8 5BD Telephone: Chaplain 01395 260178         The Correspondent 01395 279937 

## **Trustees’ responsibility for the Accounts** 

Charity Law requires the Trustees to prepare Statements of Account for each financial year which give a true and fair view of the state of affairs of the Charity and of its incoming resources and application of resources for that period. In preparing those Financial Statements, the Trustees are required to: 

- Select suitable accounting policies and apply them consistently; 

- Make judgements and estimates that are reasonable and prudent; 

- Prepare the Financial Statements on the going concern basis, unless it is inappropriate to presume that the Charity will continue in operation; 

- To value assets and liabilities in accordance with the Statement of Recommended Practice Accounting by Charities (SORP) 

The Trustees are responsible for keeping proper accounting records, which are sufficient to show and explain the Charity’s transactions and to disclose with reasonable accuracy at any time the financial position of the Association, and to enable them to ensure that any statements of account comply with the requirements for the Statement of Recommended Practice - Accounting and Reporting by Charities 2005 (SORP) and the Charities (Accounts and Reports) regulations 2008. 

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. 

2 



THE INCORPORATED TRUSTEES OF THE CHARrrY OF MARY PARMINTER
STATEMENT OF ASSETS AND LIABILTfiES AT 30 JUNE 21lll
2021
2020
Note
Freehold Property
Investments
14.848
412.411
14.848
384,464
Cash at Bank and in Hand
435,507
421.010
Represented By:
Income Funds:
Restri¢t¢d
Unrestricted
169,850 (a)
265 657
166,925
254 085
435.507
421,010
Noles.. (a).. Housing Fund
Freeholdproperty
Cash ai bunk
£ 151. 747 (seep9)
£ 14.848 seep8)
£169.850
).. General Fwid
C￿h ai bimk
£ 200,664 (seep9)
£205,057
NOTES
l.There were no knowtR contingent liabilities at 30, June 2021
2.There were no capital commitments at 30, June 2021
These Financial Statements were approved by th¢ Trustees on 19 OCto￿r 2021
and signed on their behalf by:
(Chair)
(Trnstee I

## **THE INCORPORATED TRUSTEES OF THE CHARITY OF MARY PARMINTER RECEIPTS AND PAYMENTS ACCOUNT FOR THE YEAR ENDED 30[TH] JUNE 2021** 

|||**General**|**Housing**|**Total**|**2020**|
|---|---|---|---|---|---|
||**Note**|**Fund**|**Fund**|||
|**Receipts**||||||
|Dividends & Interest|2|14.098||14,098|11,175|
|Wayleave (BT phone line)||37|--|37|38|
|Residents Contributions|||27,840|27,840|30,645|
|Sale of Investments||10,000||10,000|204|
|Transfer from Housing||10,000||10,000|---|
|Sundries||___340|---|340|200|
|||**34,475**|**27,840**|**62,315**|**42,262**|
|||----------|----------||----------|
|**Payments**||||||
|Management Costs|3|37,472|38,293|75,765|26,355|
|Transfer to General||---|10,000|10,000|15,000|
|||______|______|______|______|
|||**37,472**|**48,293**|**85,765**|**41,355**|
|||---------|---------||---------              -|
|**Surplus (Deficit)**||**(2,997)**|**(20,453)**|**(23,450)**|**907**|
|||**=====**|**=====**|**=====**|**=====**|



4 



## **THE INCORPORATED TRUSTEES OF THE CHARITY OF MARY PARMINTER** 

## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2021** 

## **1.  ACCOUNTING POLICIES** 

**Basis of Accounting.** The statement of accounts has been prepared in accordance with the Statement of Recommended Practice - Accounting and Reporting by Charities 2005 and the Charities (Accounts and Reports) regulations 2008. 

The Accounts are prepared on a receipt and payment basis under section 133 of the Charities Act 2011. An examination is carried out under section 145(1) of the Charities Act 2011, but section 144(1) (audit) of the Charities Act 2011 does not apply. 

**Gifts in Kind.** The Charity receives the benefit of work carried out by volunteers, and receives the use of facility and equipment without charge; no value is placed on these items. 

**Taxation.** As a registered Charity, the Association benefits from Rates relief and is generally exempt from Income Tax and Capital Gains Tax, but not from VAT.  Irrecoverable VAT is included in the cost of those items to which it relates. 

**Investments.** Investments are stated at market value. 

## **2.  INVESTMENT INCOME   ( DIVIDENDS AND INTEREST)** 

|**2021**<br> **£**<br>NAACIF:Income Shares<br>---<br>M&G Charifund Income Shares<br>---<br> <br>M&G Charibond Income Shares<br>---<br>COIF:<br>Property Fund<br>6,540<br>Ethical Fund<br>7,558<br>T**otal           14,098**|**2020**<br>**£**<br>142<br>342<br>24<br>5,198<br> 5,469<br>**11,175**|
|---|---|



5 



## **INCORPORATED TRUSTEES OF THE CHARITY OF MARY PARMINTER** 

## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2021** 

|**3.MANAGEMENT AND ADMINISTRATION COSTS**|**2021**|**2020**|
|---|---|---|
||**£**|**£**|
|**GENERAL FUND**|||
|Chaplain / Manager Honorarium|5,200|5,040|
|Chaplain expenses|350|---|
|Telephone/broadband|360|360|
|Insurance|1,095|991|
|Council Tax|2,502|2390|
|Water Rates|147|161|
|Christmas Gifts|250|300|
|P.M. Kelly gift|---|250|
|Administration & Sundry Expenses|197|134|
|Church garden redesign and planting|1,320|---|
|Church Organ refurbishment|2,362|---|
|Maintenance: Church and Manse (see schedule p7)|23,689|5,448|
|**Total**|**37,472**|**15.074**|
|**HOUSING FUND**|||
|Insurance|1,160|1,164|
|Garden<br>|1,564|1,496|
|Concessionary TV licences|23|15<br>|
|Subscriptions (Almshouse Assn + Housing Ombudsman)|288|267|
|Transfer to General|10,000|---|
|Landscaping|---|2,424|
|No 7 Council Tax|1,909|---|
|Property Maintenance (see schedule p7)<br>|23,349|5,915|
|**Total**|**38,293**|**11,281**|



6 



**THE INCORPORATED TRUSTEES OF THE CHARITY OF MARY PARMINTER** 

**NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2021** 

Cont.... 

|**MANAGEMENT AND ADMINISTRATION COSTS**<br>**Property repairs and maintenance**<br>**GENERAL FUND**<br>**repairs & maintenance to Church, Manse and grounds**<br>Manse Boiler heating oil<br>Manse boiler repair & service<br>Replacement oil tank<br>Manse bathroom<br>Manse misc repairs/maintenance<br>Manse end wall + guttering<br>Manse roof inc scaffolding<br> <br>Manse bedroom redecoration<br>Manse bedroom carpets<br>Manse cooker + installation<br>Chapel repairs & paintwork<br>Chapel vault: pump and hose<br>Chubb Fire extinguisher maintenance|**2021**<br>**£**<br>1,543<br>413<br>594<br>8,580<br>363<br>5,530<br>3,210<br>360<br>1,195<br>804<br>759<br>153<br>185<br>**23,689**|
|---|---|



|**HOUSING FUND**<br>**repairs & maintenance to cottages**<br>Nos 6 & 7 bathroom<br>No 3 TV aerial<br> <br>Wasp nest disposal<br>No 6 expansion vessel<br>No 3 wiindow hinges<br>No 4 redecoration<br> <br>Nos 1,2,3 outside handrails<br> <br>Front entrance wall<br> <br>No 3 window blinds<br>No 7 carpet<br>Misc small items<br>Misc including No 7 rear wall paint + fencing<br>Septic Tank empty x 2|14,214<br>162<br>108<br>148<br>100<br>1,340<br>3,298<br>1,450<br>165<br>680<br>413<br>901<br>370<br>**23,349**|
|---|---|



7 



## **THE INCORPORATED TRUSTEES OF THE CHARITY OF MARY PARMINTER NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2021** 

Cont.... 

|**4.**|**TANGIBLE FIXED ASSETS**<br>Cost<br>Balance at 1 July 2019<br>Balance at 30 June 2020<br>Housing Association Grant<br>Balance at 1 July 2019<br>Balance at 30 June 2020<br>Net Book Value at 30 June 2019<br>Net Book Value at 30 June 2020|**Freehold  Land and Buildings**|
|---|---|---|
|||<br>£<br>29,747<br>--------<br>29,747<br>_____<br>14,899<br>---------<br>14,899<br>_____<br>14,848<br>=====<br>14,848<br>=====|



Cottages 1,2 and 3 were built in 1969 at a cost of £9,092 and were financed partly from internal funding and partly from an interest free loan from the Charity’s General Fund out of a gift from the Devon and Cornwall Congregational Union. 

Cottage 4 was part of the original endowment and created by the amalgamation of original almshouses 4 & 5. 

Cottages 6 and 7 were built in 1978 at a cost of £20,655 and were financed by a loan from East Devon District Council (now repaid) and partly from a grant of £14,899 from the Department of the Environment and partly from an interest free loan from the Charity’s General Trust Fund out of a gift from the Devon and Cornwall Congregational Union. 

Note: The Charity has no legal right to dispose of the properties other than by transfer to another charity at the nominal book value, representing original costs less the Housing Association Grant (which might have to be re-paid).  Any proposal for sale must be in consultation with the Charity Commission with the expectation that sale proceeds are used for the re-provision of almshouses. 

: 

8 



## **THE INCORPORATED TRUSTEES OF THE CHARITY OF MARY PARMINTER** 

**NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2021** 

Cont… 

|**5.  INVESTMENTS**||**2021**|**2020**|
|---|---|---|---|
||**Price**|**Value**|**Value**|
|**GENERAL FUND**|**p**|**£**|**£**|
|**No of shares**||||
|92,601.42  COIF Ethical Investment Fund (2020)|||239,875|
|88,894.15  COIF Ethical Investment Fund  (2021)|293.23|260,664||
|**Allocated to:**||||
|A)<br>Extraordinary Repair Fund||150,000|150,000|
|B)      Cyclical Maintenance Fund||110,664|89,875|
|**General Fund Total**||**260,664**|**239,875**|
|**HOUSING FUND**||||
|**No of shares**||||
|67,214.22      COIF Charity Property Fund (2020)|||138,369|
|125,767.13    COIF Charity Property Fund (2021)|115.71|145,525||
|COIF  Charities Deposit Fund||6,222|6,220|
|||151,747||
|**Allocatged to:**||||
|A)<br>Extraordinary Repair Fund||100,000|100,000|
|B)<br>Cyclical Maintenance Fund||51,747|44,589|
|**Housing Fund Total**||**151,747**|**144,589**|
|**TOTAL**||**412,411**|**384,464**|



_Note: Following the sale of investments with M&G in 2020 and the re-investment of the proceeds with CCLA, proposals were brought to the 2020 AGM of the Trustees for the re-allocation of the Charity’s capital reserves across the Maintenance and ERF Fund.  At the same time it was agreed to move the capital in the Deposit Fund from General to Housing._ 

9 



## **THE INCORPORATED TRUSTEES OF THE CHARITY OF MARY PARMINTER NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2021** 

**Con’t…** 

## **SUMMARY OF FUNDS** 

|**Investments**|**2021**|**2020**|
|---|---|---|
|General Trust (Extraordinary Repair Fund)|150,000|6,220|
|General Fund (maintenance)|110,644|239,875|
|Housing Fund (Extraordinary Repair Fund)|100,000|---|
|Housing Fund (maintenance)|51,747|138,369|
||----------|----------|
|**Total**|**412,411**|**384,464**|
||**========**|**========**|



10 



APPENDIX
STATEMENT OF ASSEfs AK) UABILMES AT 30.1162021
£19,3WJ.96
8ank Balance as 8130.062¢Y20
£28,535.29
£1
£9,755.13 Balm cll
£9.703.65
£3.77
£51.48
(gall￿0 £.rn
2019120
Hwestimnt 9 January 2014
Vatue at 30 Jun• 2021
{g8inod £6553.58)
£20,0￿.
Inilial investmefrt 9 2014
Value at 30 June 2020
É20.CrtY&.LM)
31&29

poipir4N-InEW CHURCH ACCOUNTS FOR YEAR ENDING 30.&2021
RECEIPTS and PAYMENTS AccouKr
RECEIPTS
2020
Offffi'rwJ$
Tax Refund 2019120
Tax of £1229.08 for 21Y20r2021 (will
ar in 21Y2112022 accounts)
Visiiors Boxes and &J￿tionS
£5.059.70
£1,1%1.75
£3.454.65
£1,448.00
£188.05
SPECL4L EVENT
£6,121.45
£5,0￿.70
Gift Day
WeddirGs
FLrwal
£100.00
£4eAJ.cx)
£255.
Miss shel￿ Midgloy
£5,(Th.
£255.(K)
£5.(m.(
Coffee Pkning for DHC Tntst
ELLANEO
Amount WTongly deposited in our a(xount
(Ihis was subsequenty de(kn￿)
£110.00
£110.IXI
£11,203.95
£6,1X19.70
Ngt Receipts for Year
Ca*t Balarthx * 3016 lasi year
Balar￿e as at 3016 this ye
-£8.955.08
£28,349.04
£19.39196
-£3,208.13
£31,743.42
£28W.04

poIKr4N-VIEW CHURCH ACCOUNTS FOR YEAR ENDING 30.6.2021
RECEIPTS PAYMENTS ACCOUNT
PAYIAENTS
201912020
MINISTr
Expms & PUl￿t wlies
SI￿d1￿j Ordors & Christmas gift for Martin
Pulptt SupplF8s
£921.84
£478.05
155.00
£1,421.84
MIS
Samaritans
HARME
£1(K).LKI
Chrisknan Aid
Madie4ns sans Frontieros(MSF)
URC Ministy & Mission
D8¥(￿ Histori¢ Church8s Trust
£1.325.00
Quiet Garden
£40.¢)0
Fri8nds
Efrts&e Middle East
Farmlies in need
£4CQ.CK)
£152.00
Claire B(h¥•$
r3,165.(X)
£3.482.(K)
MAINTE
c￿1r
E & REPAI
£1.3yJ.IJ)
£156.00
£807.20
£582.21
£523.08
£156.CX)
£Th.29
ChurL* electriuty EDF
Churth ele(*ri¢ity Bulb (fr¢￿ Decem￿1
£930.03
£12.49
t)etwmidtf
Tent
Tent ere￿IOn costs
£216.08
£11.160.(XI
1330.C(I
£15.198.40
£3.521.62
Is
LANE
£121.79
£87.49
£50.CQ
Surv*ie$- catering
CLtsy thina ei
CCLI
£423.50
£112.(Kl
Now sunshades
Fundfiler
Cream tea caterer {Sus* Gre￿>
Small Piwim plac8s
Phil Kelly Thankyou gift
Batten Bib￿ st￿Y fr￿S
Anthea BibEe StL￿ mats (2 x £S).04)
Withdrml of incofred (knw"t
£104.CJ)
£1￿.25
£15.(hJ
£2￿.
£13.66
£1￿.08
£111.00
£46.
£40.
r373.79
£20.159.03
£9,503.65

INDEPENDE￿ EXAMINER'S REPORT
TO THE TRUSTEES
OF THE MARY PARMINTER TRUST- REG. CHARITY NO: 210057
Report on the accounts of the ckwity for the year ended 30 JuDe 2021 &8 set out on pages 3 - 10
Respective responyibililies of the trustees and tbe examiner
The charity's trusLee5 are responsible for the preparation of the Accounts in accordance with
the Charities Act 2011. The trustees consider thai an audit is nol required under section 144(2)
of the Act and that an Inde[￿dent examination is needed. The indeE￿ndent examinff has the
responsibility to state whether particular matters have come to their attentiotL
Basis of independent exrdminer's report
The examination was caTTied out in accordance with the General Directions given by the
Charity Commissioners. An examination includes a review of the accounting records kept by
the Charity and a comparison of the accounts presented with those r¢cords. It also includes
consideration of any unusual items or disclosures in the accounts. and seeking explanations
from the tn￿te¢S concerning any such matters. The pnKedures undertaken do not provide all
the evidence that would be required in an audiL and consequently an audit opinion is not
expressed.
Independent examiner's statement
In comiection with my exami￿0￿ ￿ matter has come to my attention
(i)
which gives me reasonable cause to believe that in any material respect the requir¢m¢nts
to keep accounting reeords in accordance with the 2011 ACL and
to prepare accounts which accord with the accounting FK)licies and to comply with the
accounting requirements of the 2011 Act have not been meL or
(2)
io whi¢K in my opinioo attention should ￿ dzawn in order to enable a proper
understanding of the accounts to be reache
NAME:
Dr. lan Harrlson
DATE:
16. 09. 2021