REGISTERED CHARtrY NUMBER: 224339 REPORT OF THE TRUSTEES UNAUDrrED FINAIICIAL STATE&IENTS FOR THE YEAR ENDED 31 DECEhlBER 2023 FOR RSPCA IPEMBROIWHIRE BRAMCHI Bevan BU18j LLP Chart¢red AccnIants Cas08 Chamber 6 Weslgate Hill Pembroke Pern£eshlre SA71 tlLB
RSPCA IPEM8ROKESHIRE BRANCH) CONTE1s OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 Pag• R•pgrt 01 th• Trtl 1 to 3 81•t•mgrt of FInancI ACIMI B•l•n¢• Sh••t Nolg8 to th• Flnoncl•l Stst•m•nl• 6 to g D•talhd St*t•m•nt ol Flnancl•l Acll¥tt 10
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2023 The trustees present their repr1 ith th8 frnw>al 8talements of the dwftty for the eThJ1 31 Dwnbor 2023. Th6 Irust88s have adLytsd Ihtr 0ftr FRS102 Charity SORP and the Chanbes Acl 2011. IntTo¥luction The RSPCA Pèmbrokeshirè Branth Ir8glster•J chaty nwnber 224339} IB an ururKwOraj carltable aSKKA8tion and a separately registered Branch of lh8 Royal Scoety for Ihe Prevention of Crudty to Anirnaks (the Nats"onal RSPCA). carfying out its ¢J1¢t eWare vhyk th8 re9N ol Pombrokeshwe. Thg 8tanch is goverd by the National RSPCA Branch Rules. wsed in 2018. The BT8nch c0n8litut1 wuires flve lAteeS to be elected by ts Branth rmnbers at an AGM, howgv8r. In F•bruary 2017. after the resignati of th8 committ88 mtmtérs due to 11 helh and tr. the Branch passed over tho management 8nd stewhrdshlp of the Branch. its pn.mary 1ltieS gnd Its resoufCS lo the National RSPCA Once under natKJnal tru$ieg$hip, InJste8S 8re 8pw)inted kn the Brwjth ty the Branch Affaits Cthnmittee - usually 3 as in this ease wlth at least one from the region th8 Branch resid8$ in. Th• cjjrronl natwally apwnted t)1&ry Trustees are.. Mr P Baxtsr Mr M Tornlinsc Mr P Draycott It 18 hopod thrcwh the rnjIlmI of potanlfial trtKth6s ts Branch will ty•in mrN• ba Into local trustso$hlp. Th&lr purp086 In th18 rc4e Is io rnanagg ts affai cl RSPCA Pamtwokeshire Branth aryj swjre thelr proper applicati in lulfilment d the Branch oty"e(a8 unbl suth timè as I eranch 18 rntwrKgd to Ihg ¢Mtrc4 ol a IC81 c4)mmitta6. As tempofary offlc•rs. they all have pr ewtriène• of manatytvJ an RSPCA Branch. Put1¢ Benefit Tha Trustees have Ihe ¢xrtccrn aTrJ athbg¥emants ofour Obj.¥0S and actiwbgs for th8 year, to 8nsur8 they Temain thused ¢Jn tr charitabltr aims, and eontsnsje to delryer benefits to the wt4ic. We have c1)ml ¥th thè duty under the Charfties Act 2011 lo ha du• r•ga(d to th8 rWA•J publlc fit 9uldone• by the Chprlty Commisslon. Undèr Ch8rftl8s kn1 2011. the 8nlm wellarè 88 a d16tJnct slabJtw ch8rllAt4• purpose. TIMS 189islation and th• mMa1 woffa Aci ol the same year indKale an %t6plance by society Ih81 treating Ilving crg8lvr9$ ¢omp8gsh)n h8s a mornl benefit the publK as a wh$1 Ihis Wb1 bonefil 18 clear, it 1$ sometimes dfiCE to quantfy and mu¥t be bal8nc8d against any ¢Jeth"menL The Br8nth opgrattrs uThJ•r th• CeAthlSseoJ RSPG4 Cynvu animel 88sL4tsnc• vouchor 6theme vAth tho particlpabon of 11 local velerin8ry wrgerios. The 8ssists ith velerinary ¢0sts. neuterirvd and mICrh[pplThJ for anlmals beknwlng to people V•fio live in the Branth on M8-t0$tOd b8Mfft8. Thls h81ps to control #nimal F)pulalbons thwugh nr)g, and bonellts tfv)$0 on M$19511 benefft5 by gw'ng them fina4 help to ml¢yochlp nd obtsin vgt8rinary caro for ¢x¥mpanion anlmals. thereby prorroling respSIble pet ownwshSp. We rvle volunteering ¢)pF¥jrbjnrt for Ihose vtho wsh to SUPFYt our work. IjUdIa home vlsltiNJ and fundralsiro. This bengfits local peDe and )mpari by kvovidNYJ tho Fossikn"lty ol which is eonwassionat& and rewarding. Oblective8 and Activities The oblectNes of the Bwch we to pwote fv vrk aThJ tibi•eis of Ilw Na111 RSPGI (Royal Society for th Prevention of Cruety to AnimJs121g)9911- lo pronKrte kindne and tt) wevent or suppress cruelty to animals by all lawful mean5 - With parb'ojlar to ol the Br8h {Pwlyrknshire). in aCrdanl ith Ihè Fdicie8 of the Nati81 RSPC We also 8UPWt fmanclal Inati9 within Wal9¥ in Tth tho RSPCA waes Board. Apwnlment of Tru5tses The Brdnth ¢cfflstitution requires fv8 Irust8es to be s1wAl by lh8 Branch members at an AGM, hth%w8r, in Fèbruary 2017, after the res¥Jnadon ol the committee MberS to im hedth ay8. the 8rnnch passed over thg management and stewardshlp ol the Branch. ts Mary ti¥l and ils resoufc85 to the Nabonal RSPCA undgr natK)r81 trusteeship. Irustees ore ap&ted for the Branch ty the Branth Allaws C(xnmittee . usuaity 3 Bs In this case ith at leasl ong from lh8 reg¥on lh8 Branch r•sKlès in. Truslee rrtment is essenbal to lh8 of Ihe Br. We (£¥rtinue to to recruit Trustees in varioug ways to enablo ¢Js to move Ihe Branch back into hjcal IteeShIp . including a¢Jverti5ernents on our vthile. the Nati(nal RSPCA website, s(X¥81 m8dia. and eXtnal wAunte8r and trustee CrUItment sites. We 8cti¥gly èncouraga tsjr vduntows to to)mg members of th8 RSPCA enae$ Ttee re¢•1m from our w)lunteer base 8b50. Page 1
RSPCA IPEMBROKESHIRE BRANCHI REGk8TERED CHARITY REPORT OF THE TRUSTEES FOR THE YEAR EIIDED 31 DECEMBER 2023 Revknw of the Year Achievements and Perfcimanc• So far efforts to recwit IL Twu5tees ha¥e been disapwJintirvJ. knthich cthld be link&1 to the end of th8 COVKI p8ndemic and now thè ecorH)mK cri&s, but %4 will ¢C"nUe th) efforts to Ibnd trustees belore eonsJerirvJ otr Opt$. The Branch h83 ¢ontsnued to Support dients th¥0hl lh8 PemtJrok8shir8 ar88 thIgh lh8 PrnW8K•n of welfare assi$tanc8 vouchers. In 2023. the Branch i&su8d erS lor neulering and urgent medical treatsnent to th8 value of £13.35112022 £11,711), 88 wdl out of area bc•rdirvJ and eary rare trtsllir¥J a fijther £15.84012022 £13,582.) Flnanc4al review In 2023. Ihe RSPCA P•mbrok8shire 8ranch rwed t23.094 IW22 £23.2181 frryn Ihg to gr•nt from th Nallonal RSPCA. th8 resl being fr(Mn donab"on$ aThJ bank SntwosL In 2023, the rna of lh8 8ranth's èxp8n(liiurg was on vetwlnwy and of br¢twJht in by Ihè RSPCA InGwctorate 8wait)'n9 rehoming at RSPCA Ltys Nini Carthff io Swansea Branch's 8nim81 centre. £7,718 as paid in 8ranch CLtn.bUt to the Natal RSPCA'S regional fvnd. £1.560 was 8180 paid to RSPCA Gnt 8r8nch forts 8dmlnlstr•th)n Of Br8n( voucher 8th&rM. The RSPCA P•m1r Br8h.¥ o¥pon(ltyre in 2023 IV8 irKx)me by £1.038. Rlsk ass8ssm8nt The Twstees examlne thts risk¥ Ihot are faced kn they conskjer thelr plan5 kn the udliryati.on for the reJoLt of lh8 Branch. The Trus1888 COWlder thal there are systems in pla to m"gate tha Impaot any rtsks may have on the ftstur actiwllg$ of the Branch. The blggest finanrAal risk facd by RSPCA P8rnbrokeshir8 Bra at the twne 18 the ¢JemarKt for ¥elerin8ry as8is¢anc89 brought abcJt by an iwe8S8d demand to the eCnomIC clmale. R•saN¢8 Pollcy The Branch hokls rng•rv•s in tydsr th•t Ihtr 8mar may be malnlalnod Should them be a raductlon In incoming re9jr¢0s. R•sèrwy In thi8 nteXt me8n fuThJs that w• fr••ty a¥1bI¢ tr Brnr¢h'8 aft•r all CmMItMents ve been met. Th• tnJsts•s the Branc1 reBerye8 al I1r rng8r m8•tirvws. Investm•nt pdley Exces8 fuTrds arg Invested knto r16k tc#Jnts lth alm clgalniro lrt•r•st on the frJThJs. The Iw8ts0s rea8se8s any )81M815 that they a regular bath. to sUre that Ihey aro gothr9 the bg8t valuè for their money, w1#t the risks Ir. RSPCA Pombroke5hire Brah hol¢J5 8 Yothshire &JilthJ wcthmt. intornst {#) 8 monthly be8. Th8 branch h8$ bnstanl access to lh I[d8. Relat•d party tr8nsactions During th8 year the chty T8c•lved irKcrfne frcm the Natth RSPCA totslling £23,312. Thèsè r•e•ipts In r8latlon to door.tO-door 01¢bon$ ¢JrriBd wt by Ihe Nalbjnal RSPCA. RSPG4 mgmb8rship fw and donatms mad8 by RSPCA members1£2181. The charlty 8190 re¢elv8d a rUnd of t12.LW ts pry >pars o¥erp8J Branch Conlrilxrtions frcmn the National RSPCA. Durfng thè y08r, Ihe c8rity made payments lo the RSPCA Gnt totalirvd £1.W for th¢ &Jministr8bon of th• viwcher scheme. the year. lh8 thority pfjym•its lo RSPCA LtyE Ninr SeNng Cardiff to Swarw8 Bla totslliTrJ £12,201.75 and RSPCA Ceredigion Bra totalling £6,637.75. Ihese payThwits re in relabon to toarding o)3ts for anima18 had orignated in our area, tyjt wer8 rehth'litsted and relM) at the other anim ¢&nlres. Future Hans Our p18ns for 2024 indude.. o Increasing Ihe awarenass and uptakè ofthe Brnnch's 7Arfare assislance stheme o In¢asIng the awarenes5 and uptake ofthe Ws Cat neuter¥vJ and micnxhiprxng $drne o Maint8ining or ifKxeasing the animal well? work off1 by th• Brh o Increasiro the number of volunteers in¥ved wth lh8 drty P*Je 2
RSPCA {PEMBROKESHIRE BRANCH) REGTERED CHAR STATEMENT OF FtrIANCIAL ACTMllES FOR THE YEAR ENDED 31 DECEMBER 2023 2023 2022 Total funds fvnd fvnd funds INCOME AND ENDOWMElItS FROIIJ Donats"ons and legacEs 40.259 40.259 23.667 ExPENDVRE ON Raising fvnd8 othor 40.859 29,488 Total 40,859 29.488 NET INCOMEIIEXPENoTfuREI {fj) (6CW)) 15,8211 RECONCLIATIOK OF FUNDS Total funds brought forward 98.087 TOTAL FUND8 CARRIED FORWAIIO 91,666 91.686 , 92,266
REGISTERED CHARrrY REPORT OF THE TRUSTEES FOR ThE YEAR ENDED 31 DECEMBER 2023 o Contlnulng ilh truste• recrtJlbnen( wlh a view to mving th6 tk inlo trfeeshIp o Lookir¥J at ways to ¢te an intake relK)miw¥J (¥pa(yty trjr &anch STRUCTURE GOVERIIANCE AND IAAMAGEMEP r3overnlng documoTrt The charity is eAJntro118d by it5 governing dD(xrr*rt a d88d ol tru51 an uThThxrysrated dwrlty. REFERENCE AND ADMINISTRATIVE DAlL3 Reglst•r¢d Charlty numb•r 224339 Prlnclpal addmi Gons81 Fami Gonsal Dorrfnglon Shrewsbury SY5 7Er fru•t• P Or8ycoIt M Tomllnson P B8Xt Approved by order ofth ol tnJst•O8 on.................... .... ....... omlin8on- TNslo0 P•Je 3
RSPCA (PEMBROKESHIRE BRANCHI NOTES TO THE FIPIANCIAL STATEhlENTS FOR THE YEAR ENDED 31 DECEMBER 2023 ACCOUNTING POLICIES Bag13 of preparlng the Ilmnclal statThrts Th8 financial slat8ments of Ih8 ds8rty, tefft ently under FRS 102. h8¥e been prepared in 8c¢ordanc& wth the CharilJ8s SORP IFRS 1021 'A(xx)unb"NJ 8ThJ Reporw by Ch8rilsas: Statement of Recornmend8d PractKe applicaLle to charities pyepatrng their aunts in 8ctordance th th9 Finanoa Reporbng Stsnd8rd applicab in the UK and RepuLAic ol Ireland IFRS 10211glygcb.ve 1 January 20191., Financial Reporting Starhjth 102 Yhe Fin¢1 Reprj Starthrd applKthe in the UK and R¢wbllc ol IreLand' and the CharitSe$ Act 2011. The fin?JaI $tst8m8nts have been wepar8d vler the histnrical cost eonventM)n. Incom• l incom8 is recognised the Slatemenl of Fmancial Aeliwlies 0e the c8rity has lIlIam to tho fvnds. It Is prOb8b Ih8t tho irthm& bo aThl the nonI bg mtrasurl Idlay. Expondltur• LiÈtHlili8s are r6cognised a8 ewenditwe a8 3(rf)n as I1 6$ a legal or $trUCtIve 1glIC#1 committing th charSly lo that •XPondlturo, 11 b probatAe thal a transler of 0[)¢ benefits b8 required in settlent and the 8rnount of the oL4igatK) ean be m6agJred Exp8Thliture is acc¥JJnted lor on an accruals basis and has been da3sified uTrJer hg8diThJs Ihat agmat8 cost relaled to Iha categwy. Where costs ¢annot b• dlrectly &ttrlbuted to partIc81 headings they he b8en ¥ll(thtéd to 8cIMti88 on a basi$ conslstenl wilh the use of r•8ourc•s. T•ngSbl• flx•d as•ts O•pr6elallon is prOdad at th• foltrthng amual retBs in orrknr to 7Ar• off a8801 over tts èsllmatod u80ful Hant and machinery . 15% reduc•ng b Sto¢k• Stocks are at the C1 ¥1 nèt r•alisabl• th, aftor makwva du• olhw8rKe Ic ¢)bsd¢tg and 81ow mowng items. Txthtlon The chartty 18 exernpl frryn lax on ¢hartobl• th51•8. Fund a¢countlnq Unrestri¢led ftJrbJ8 ¢gn bg In •c£ordarK• 4lh thfr th8nlabkn 8t th._hw..to8s. Re$trfctsd fiJnd8 cn be u8ed l( parthxlar rn811k purr0 TAthn Ihe ot48cts of ¢*grtty. Restrlckns
rise when $tlad by thè don or *fi8n hjnds are rwsed fr)r parlKdar r•sln"ct•d wrposes.
Furlher explanalion of the ITe and purp(e of frJnd18 thg notes lo Iho finatKI 8tstemert8. TRUSTEE8' REMUNERATION AND BENEFITS Therg re no truste. remer&I or olhw ban for ts year endgd 31 0mbor 2023 nor ts 1110 8¥ •ThJod 31 D8C8mb8r 2022. Trust•. •xp•n• There were no Intstses, ex888 paKI for th• wd8d 31 Dnber 20fJ nor for the >*ar ended 31 D•Mtr 2022. cononued...
RSPCA (PEMBRoIHIR£ BRANCH) BALANCE SHEEr 31 OECEIIBER 2Q23 2023 2022 Tot funds FIXED ASSETS Taroibbe assets 4LJ) 472 URRENT ASSErs St(£ks Debtor¥ Cash at and In hand 306 12,C 89253 12.1 89253 105.368 101,559 101,559 105,672 CREIXTORS ArL falHng duè llhln ¢Th 110,2931 110,2931 113.878) NET CURRENT A&8Ef8 91.266 91268 91.794 TOTAL ASS8 LE88 CURRENT UABIUTIE8 91.666 91.666 92.266 NEf A88ETS 91,688 91,686 92266 FUNDS Unrgstrfcknj fvnd8 91.666 92.266 TOTAL FUIIDS 91.666 92.286 Thè fifiancal statements r• 8pwob*d by t P•)anl d Tr1908 and autTr ts 188Ue
RSPCA IPEklBROKESHIRE BRANCHI REGk8TERED CHARtrY NOTes TO THE FINANCIAL STATEMENTS- conllnuwl FOR THE YEAR EIIDED 31 DECEMBER 2023 COMPARATps fCt THE STATEMENT OF FINANCIAL ACTivmES Unre5tricte(l Re8lrict8d fund ftjnd fuThJs INCOME AND ENDOWMENTS FROM EJnabons and Ia¢eS 23.687 23,667 EXPENDtruRE ON Ralslng lunds 29,488 T¢tsl 29,488 NET INCOMEIIEXPENDrruiiE) (5.8211 15,8211 RECoNCILoN OF FUNDS Total lunds brought lo1rd 98.087 98,087 TOTAL FUNDS CARIIED FORWARD 92,266 92.266 TANGIBLE FIXED A88ETS Plant and maL)irwry COST At 1 January X123 •ThJ 31 Dtt•mb•r X)23 DEPRECIATION At 1 January 2023 CMgeidt'gdl". Idsnlchlp 974 72 'Al 31 DÈ¢èm1 2023 NET BOOK VALUE At 31 Dec4mber 2023 400 At 31 D•camb•r 2022 472 STOCKS 2023 2022 StockB P8ge 7
RSPCA IPEMBROKESHIRE BRANCH) REGISTERED CHARtr NOTES TO THE FIIIANCIAL STATE1ENTS. ntinUed FOR THE YEAR ENDED 31 DECEMBER 2023 DEBTORS: AMoupif5 FALL•4G DUE WITHIN ONE YEAR 2023 2022 Tr8d& d&)lors 12,(AXI CREDITORS: AMouKfs FALUNG DUE wmiiN ONE YEAR 2022 Trèje credlt(Ks 10,293 13.878 MOVEMENT IN FUNDS Net At 31.12.23 Atl.1.23 In fijnds UnrB¥trfct•d funds General fund 16001 91,686 TOTAL FUNDS 16W) 91,666 N•t movement In fuTh18, Inththd in th& 8r• •$ follm.. IwwnirvJ RwcwJrc8s Mov#ment èndad In fvnds Unrn¥trl¢t•d fund• General fund 40.259 140,8591 16001 TOTAL FUND8 40,2S9 140.8591 16001 Comp•r•tlvu for mo¥•m•n¢ In fisnd• Nèt movem•nt in fvTha8 At 31.12.22 At1.1.22 Unrostrlct•d lund Gener81 lund 98,087 (5.8211 92.268 TOTAL FUNDS 98.087 {5,8211 92.266 C¢paratiVe n6t movemert in fuTrJs. Ind In at#M are as follm: In(xxniThJ R•sr¢s5 Movgrrnt eYdl in fijnds Unrnstrlcted fund Gonetsl fund 23.667 {29.488) {5.8211 TOTAL FUNDS 23,667 129,488) 15.8211 P•38 8
RSPCA IPEWBROKEWRE BRANCH) NOTES TO THE FINANCIAL STATEMENTS- contlnu•d FOR THE YEAR ENDED 31 DECEIIBER 2023 MOVEMENT IN FUNDS- contInd Net movement In funds At 31.12.23 At 1.1.22 Vnrestrlct•d fvnds Gener fuThJ 98.087 {6,4211 91,686 TOTAL FUNDS 98,Cé7 16.4211 91.666 A curwl 12 and 12 Thwlhs nIrd n?t nb)v•ftwt In fiJThJs. i1x1lad in the atove are as follow6.. Inc(¥nknJ Resourcm Wemgnt In funds Unr••trld•d fund• General fund 63,W28 170,3471 18,421} TOTAL FUNDS 63,926 170.3471 16,4211 RELATED PARff DISCLOSURES Rp1S ro¢elwd kn Y$. . RSPCA DC to oCr s¥ant £23.09412022 £23.2181 Ceived from RSPCA HQ . RSPCA mombershlp 1089 and don8lh)n8 frtrtn membors £217.7512022 £2101 recel¥od frryn RSPCA HQ L8g8ey Ineorne £4,132.5212022 NIL) rec8iv8d RSPCA HQ . RSPCA refvnd of ovwwid Br¥nth c¢)trIbMS In 2020 £12.1x by RSPCA HQ Poymonts m8d¢ kn yw. . RSPCA branch (x)nlTltwJlon £7.71812022 £5511 pakj to RSPCA HQ RSPCA Insura1 £822.3512022 £628.92) ¢yw¢d to RSPCA HO . Animal Wolfate Assistancs Scr18 admiThstration l0•s £1,56012022 £1,$601 pakl lo RSPCA G4wnt Brah Llys Nini b08rding £12,201.7512022 £13,582.23) IrA81 paid and iy•rnd to RSPCA Llys Nini Brnnch. - C8redigion Boardirg £6,637.7512022 NIL) lctsl paKI and ¢)4%wl to RSPG4 C8redh3ion Brath. - RSPCA Leg8ry In¢xme adminlstralbon carge £123.97 (2022 NIL) pahj to RSPCA HQ Page 9
RSPCA IPEMBROKESHIRE BRANCH) REGISTERED CHARr DETAILEO STATEMENT OF FINANCIAL AcnvmE8 FOR THE YEAR EMDED 31 DECEMBER 2023 2023 2022 INCOME AND ENDOIIIIEPnS Donations and l•ga¢l•s Donations Raffles Cdjectior Interesl Received D¢r to Dth)r Grant Legacy Incotne anch ContrfbuJon Rofund 218 B14 23.094 4.133 12.000 240 23,218 40.259 23.667 Totsl Ineomlng wBsour 40,259 23.667 EXPENDITURE Oth•rtr•dlng actl¥lllg• Opening slock Ckssing stock 306 13061 13061 Oth•r Vats f8ey and onlmd ¢crfnfort6 B03rding Fees Branch Contrknutlons Welfaro Assistan(x ¥dm0 B8nk Charges 13.351 15.840 7.718 1,560 97 11,711 13,582 551 1,560 88 27,492 support Costs M*nag•m8nt In6urat)ce Postoga and $tsllon¢ry Admini¥tr8lion Sundrles Acctyjntancy IndoP8ndenl Examlnatic 629 124 186 504 $88 523 618 2221 Other Dapracl8b)n oltsTrJible assets 72 89 TotAI ro8ourc86 èxpondad 40,859 29.488 N•t •xp•ndlturn ie4)01 15.8211 Trms page (knes fwm Fwt oflhe slahrttyy financi4 slatements Pagè 10
ASPCA (Panbrokeshlre brnnth) Independent Examlnerfs Report to thE of RSPCA (Pembrokeshlre brnnch) For the year ended 31 December 2023 I re[ on the finarKial stateMts of RSPCI (Pant¢calre tr4} (Ihe drIty) the year 31 Dernber 2023. The trLtstees are rwlnsle f(¥ the rf the finandal 5tatement& The tntstees conslder tl53t an audlt Is rt Nuirèj for tt$ year undw s 144(2) cl ttE Ctsrriks Art 2011 (ts 2011 Ad) a1 ttk4t an Independent examinati is needed. It Is my re5Fonsltiiity to: exam1 ts ao)yJnts 145 of tr 2011 ktr, to folhjw the cdures 13kJ down in gwal Dlrths gr¥w Ct4irlty Commts4on under sectkjn 145(5)(b) Lrf the 2011 Act.. Baslg of IndopeTrdrrt 1•$ reptyt My examlnalkn was (3rTled ojt In aco¥dan wlth the gen&BI dIreths yven by t Charlty Commlsslon. An examlnatkni ude5 a revie+Y d the acrwntirKJ r5 kept by the charfty and a cornparlson of the accounts Ffe5ented %Mth tt¥)se It also Irude5 aSideraOn c( any unuyjal Items or dlsckjwres In the accDunts, sttking expkinatkn5 from VC as trustes ¢)rl¥J èny gjd) matters. The wcodures undertsken {) tV)t kyovkle all dee ihat rqulred in an nd consequenvy rm) OF4nlon15 g1 a5 to the axounts present a 'true and falrf vkw and the repjt Is Mmrt&l to tse mattws set Jn ttE nt 5tatewL In vAth my exaThNnaYon, rrf) mats has come to my atttn. (l) whkh glves rea9)natle cause to beE that In any mattrlal reSpt the rIrema. to keep account4ng rths In aCcOr(kn with sth 130 ¢ the 2011 ACL And to pre[0 xcounts vknlth the accoLtnttng reuyts aTrd c(%npty wth the U1reffnts the 2011 £t {2) to whlch, In my nk)n, te In orts to uStandIng of the acoxjnts to be HaryL$ 8•ssett Llmlted Chartered AccountsThts ..a024 5 New MNI C(A EntuW5e P Swar SA7 9FG