## **DERBYSHIRE ARCHAEOLOGICAL SOCIETY TRUSTEES’ ANNUAL REPORT FOR 2022** ## **OBJECTIVES AND ACTIVITIES** ## **Purpose as set out in the governing document** The objects of the Society shall be the study of the archaeology and history of the County of Derby and allied subjects, the publication of original papers and documents, and the holding of meetings of an educational nature to disseminate information about those subjects. ## **Summary of the main activities in relation to those purposes for the public benefit** - Derbyshire Archaeological Journal which provides a permanent record of significant archaeological and historical research that is available in the public domain through libraries and online via the Archaeology Data Service. - Derbyshire Miscellany local history magazine which publishes shorter articles in a less formal format with the aim of engaging a wide range of the public with their local heritage. - Public lectures organised by the Society’s four constituent sections covering, archaeology, architecture, local history and industrial archaeology. These are mainly in a ‘hybrid’ format that can be attended in-person or online from anywhere in the world. - Walks and visits exploring sites of interest in the county and further afield. Members have priority booking for these, but any unfilled places are advertised online to the public. - A library with an extensive collection of books and journals relevant to the history and archaeology of Derbyshire. The library is open to the public for browsing and research. - Small grants to support volunteer-run research or restoration projects relevant to the society’s objects. - Maintenance and interpretation of two historic monuments that are in the society’s guardianship– Cromford Bridge Chapel and Morley Park Furnaces. - A website that provides information about all our activities and links to online access to our publications, and to other organisations with relevant interests. - A collection of historical documents, maps, plans, photographs and illustrations which is deposited at the Derbyshire Record Office and available for public research. The Trustees believe that in undertaking these activities they have taken due regard of the guidance on public benefit issued by the Charity Commission. The society is entirely run by volunteers. DAS Annual Report 2022: page 1 of 6 ## **ACHIEVEMENTS AND PERFORMANCE** ## **Public lectures** 2022 represented a return to something approaching normality following two years of severely curtailed activities due to the Covid-19 pandemic, and we were able to run a full programme of lectures and hold our Annual General Meeting in a traditional in-person format. Experience of online lectures using Zoom during the restricted period has demonstrated the appetite for this format from members and the wider public, and we now aim to hold most of our Winter Programme lectures as ‘hybrid’ events. The numbers attending in-person grew and online participation declined during the course of the year as restrictions were relaxed, but the online numbers remain substantial, making the overall attendance significantly higher than pre-Covid. The offer of online places to the general public via the Eventbrite online booking platform continues to improve our public profile and has attracted new members. Where possible we also record the lectures and make them available online for a limited period as a ‘catch up’ facility for anyone who missed the live event. The number and diversity of the topics during the year reflect the range of interests and the efforts that our volunteer organisers put into securing speakers: |**Date**|**Speaker**|**Subject**| |---|---|---| |7 January|Robert Mee|Vic Hallam–one man and his company| |21 January|Richard Jones|Rivers and riverine place-names| |29 January|Tony Bonson|Warney Mill in Darley Dale| |4 February|Richard Clark|Lichfield Consistory Cause Papers| |18 February|Stephen Bailey|The Old Roads of Derbyshire| |4 March|Ian Jackson|Powering the Derbyshire Derwent Valley| |18 March|Aidan Haley|The Chatsworth Archives and Library| |25 March|Barbara Yorke|The rise and fall of early medieval Mercia| |28 May|Sandy Saunders|The Derbyshire Scouts Archaeology Badge| |30 September|Jerry Toner|How the Roman Games worked| |7 October|Trevor James|Storm, tempest and other natural phenomena| |14 October|Ashley Tuck|Brickmaking at Onslow Road, Mickleover| |21 October|Ian Parker-Heath|The Search for Radbourne Old Hall| |28 October|Bryan Jones|Restoration of Mackworth Church| |4 November|John Titterton|An introduction to Heraldry| |11 November|Adam Menuge|Hardwick Hall–recent investigations| |18 November|Wendy Morrison|Celtic art, craftmanship and patronage| |25 November|Richard Pattrick|Geology of Grinlow Hill| |2 December|Meghan King|The work of the Finds Liaison Officer| DAS Annual Report 2022: page 2 of 6 ## **Visits and other activities** We were also able to run a full Summer Programme of 13 events this year. We introduced online booking for the first time, and this enabled us to make a public offering of any places that were not taken up by members. |**Date**|**Location**| |---|---| |25 May|Shardlow| |6 June|Belper North Mill and housing| |11 June|Nottingham Castle Museum| |29 June|Tissington Hall| |6 July|Buxton| |10-14 July|North Norfolk tour based in Kings Lynn| |19 July|Bennerley Viaduct| |20 July|Cresswell Crags| |27 July|Haddon Hall restoration| |6 August|Finds Evaluation Day at Strutts Centre in Belper| |7 August|Wingfield station| |6 September|Sudbury gasworks| |14 September|Wall (Letocetum) Roman baths and museum| ## **Publications** |**Derbyshire Archaeological Journal Volume 142– 2022**|**Derbyshire Archaeological Journal Volume 142– 2022**| |---|---| ||Miriam Wood 1935-2022| |Patrick Daniel
Jacqueline I McKinley
Simon R Brown|A Bronze Age barrow with unique evidence for curated
remains at Doveridge| |Carl Clayton|Evidence for a Roman road between Templeborough and
Brough on Noe| |Roger M Bryant|The medieval corn mill at New Mills| |Roger M Bryant|Medieval Mellor and its corn mill| |David Bostwick|Chesterfield glaziers, 1688-1668| |Philip Riden|Derbyshire population statistics, 1673-1801| |Matthew R Pawelski|The Derbyshire lead miner in the late eighteenth century: the
diary of John Naylor of Sheldon, 1789-92| |Richard A Gaunt|George Julian Harney and the Chartists at Derby| |**Derbyshire Miscellany Volume 23: Part 1 (Spring 2022)**|**Derbyshire Miscellany Volume 23: Part 1 (Spring 2022)**| |---|---| |GladwynTurbett|John Holland and his villa at Ford| |Matthew Ward|Norbury’s Medieval Mill| |Anne M Powers|Lucy Hardcastle (c1771-1834), Derby botanist and teacher| |Anne Bull|Derbyshire and Transportation in the 18th century| DAS Annual Report 2022: page 3 of 6 |**Derbyshire Miscellany Volume 23: Part 2 (Autumn 2022)**|**Derbyshire Miscellany Volume 23: Part 2 (Autumn 2022)**| |---|---| |Maxwell Craven|The‘Mausoleum’of John Lombe at Derby| |Sue Woore
Mary Wiltshire|Ravensdale Park: Prestigious visitors and their sport| |John Titterton|The Dedication to St Oswald of Ashbourne parish church| |Anne M Powers|Andrew Handyside: from Edinburgh to Derby, via St Petersburg| ## **Library** The society’s library at the Strutts Centre in Belper opened twice a month throughout the year. The footfall has been steady on the normal opening days and when these days have been busy then there is a good ‘feel’ in the room. Linking the library opening with talks in a room opposite the library has been helpful and has made it easy for people to drop in, with lots of positive comments about the size and range of the collection. During the year 166 books and journals have been out on loan. 84 new items have been added to the collection of which 25 have been bought and the rest by donation. A quarterly PDF newsletter highlights opening times, a selection of new books and articles by members about books in the collection. ## **Research and restoration grants** During the year a contribution of £447.11 was made towards the restoration of the sundial on the Etwall Almshouses. This was an award from the Monica Pilling Fund. Members of the Society may apply for a grant of up to £2000 to assist in research or for a project aligned to the objects of the Society. ## **FINANCIAL REVIEW** ## **Financial position at the year end** Income from donations, grants, subscriptions etc £29,889 Expenses for charitable activities, support and governance costs £39,419 Net incoming resources £(9,530) ## **Reserves policy and amount of reserves held** It is the policy of the trustees to maintain unrestricted funds, which are the free reserves of the charity to a level which will equate to a minimum of 6 months unrestricted expenditure. This is designed to provide sufficient funds to cover ongoing administration costs of the charity. As shown in the balance sheet, unrestricted reserves at £148,834 are well in excess of this policy. DAS Annual Report 2022: page 4 of 6 ## **Details of any fund materially in deficit** No fund was in material deficit at end of the year, ## **Explanation of any uncertainties about the charity continuing as a going concern** The Trustees are satisfied that the society remains a going concern in terms of membership and finance, but during the year a review of the governance, management and activities of the society was initiated to determine a strategy for the future. ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** ## **Governing Document** The charity is an unincorporated association founded in 1878, and the governing document is the set of rules that were approved at the Annual General Meeting held on 24 April 2015.All of the activities are arranged and managed by volunteers. The properties owned by the charity are vested with the Official Custodian for Charities. ## **Trustee selection methods** The charity is a membership organisation and a council of management and officers are elected by the members at the Annual General Meeting. All the officers and members of the council of management are trustees of the charity. ## **Membership** The charity is a membership organisation with 337 individual memberships and 39 institutions at the year end. Individual memberships may be for 2 or more persons at the same address. There was a net loss of 17 memberships over the year. DAS Annual Report 2022: page 5 of 6 ## **REFERENCE AND ADMINISTRATIVE DETAILS** Charity name: DERBYSHIRE ARCHAEOLOGICAL SOCIETY Registered charity number: 225031 (England and Wales) Website: www.derbyshireas.org.uk Contact address: Hon. Secretary Susan Peberdy, 147 Havenbaulk Lane, Littleover Derby DE23 7AF Names of the charity trustees who managed the charity during 2022: |Trustee name|Office (if any)|Dates acted if not for whole
year| |---|---|---| |Ian Hope Mitchell|Chair of Council|| |Susan Peberdy|Hon. Secretary|| |Jane Heginbotham|Hon. Treasurer|| |Chris Wardle|Hon. Editor|| |Anne Allcock|Hon. Librarian|| |RosemaryAnnable||| |John D’Arcy||| |TonyBrookes||| |Richard Clarke||| |Denise Grace||| |Janette Jackson||| |Stuart Ian Mitchell||| |TerryPayne||to 21 May (retired at AGM)| |Keith Reedman||| |Peter Robinson||to 23 July (deceased)| |Rebecca Sheldon||| Approved by the Council on 19 April 2023 Signed on behalf of the Trustees.............................................................. DAS Annual Report 2022: page 6 of 6 DERBYSHIRE ARCHAEOLOGICAL SOCIErY REPORT OF THE TRUSTEES AND UNAUDfTED FINANCIAL STATEMEMrs FOR THE YEAR ENDED 31 DECEMBER 2022 DERBYSHIRE ARCHAEOLOGICAL SOCIETY STATEMENT OF FINANCIAL ACMWnES FOR THE YEAR ENDED 31 DECEAIBER 2022 2022 2021 Total fund funds INCOAIE AND ENDOWMENTS FROM Oonatsons and leg￿eS 15.273 15.273 14.114 Other tradlng athTrt Investsnent tneome Other InC￿n 502 1,978 121 14,1(Kl 73 14.100 29.816 29.889 16.594 EXPENDITURE ON Charltsblo aellvlllo• Publications General 14.452 23.139 14,452 23.139 14.398 3,831 Olhgr 1.828 1.738 39.419 39,419 19.967 Net gaIn￿{lo$S8s) c investments {4.749) (4.749) NET INCOMEI(EXPENDrruRE) {14.352) 73 (14,2791 (3,373) RECONCIUATION OF FUNDS Total furKls IKougM foivard 163.186 7,172 7243 17T,801 180.974 TOTAL FUNDS CARRIED FORWARD 148,834 7.245 7,243 183,322 177.601 DERBYSHIRE ARCHAEOLOGICAL SOCIETY BALANCE SHEET 31 DECEMBER 2022 2022 2021 FIXED ASSErs Tangible assets Investments 927 70.251 1.038 71,178 1,038 Debtors Cash at bank 6.858 2￿.244 102.526 106,330 207,102 CREDrroRS Amounts fallirKJ due *ryihin one year (14.1861 (30,539) NET CURRENT ASSETS 92,144 176,563 TOTAL ASSEfs LESS CURRENT LIABILITIES 163.322 1TT,601 NEf ASSETS 163.322 1 TT,601 FUNDS Unr8slrictad funds: Gener81 fund Monica Pilling Bequest Fund Special Speaker Fund Pamela Staunton 8￿eSt FurKI 12 {3,1511 30,874 816 134.647 29,130 816 118.888 148.834 163,186 Restrth funds: Ashboumo Endowment furbJ$: Endowrvwit 7.245 7,172 7,243 7.243 TOTAL FUNDS 163.322 177.601 were approv&* ty the Board of Trust8es and aulhcwised issue on .. and were signed on its behalfby. Trustee DERBYSHIRE ARCHAEOLOGICAL SOCIErY NOTES TO THE FINANCIAL STATEMEp¥rs FOR THE YEAR ENDED 31 DECEMBER 2022 AccoupifiNG P(￿lEs The financtal statements of the charity. whith is a pUt￿lC benefit entity under FRS 102. have be8n prepared In a￿dan￿ the Charities SORP (FRS 102) Accounting and Reporting by Charittes.. Statement of RecommerKled Practice apFlica￿e to charities preparirKJ their accounts in ac￿rdanCe with the Financial Reporting StstKth apF1M￿bIe wi the UK and Republic of Ireland {FRS 102) (effective 1 January 2019}', Fina￿1￿ ReForbng StaThJwd 102 The F￿anCIal ReFKybng Stsndard applicable in the UK and Republic of Ireland. and the Charit*s Act 2011. thanaal ststements have been prepared undar historical L¥)St ¢x)nvention, vthh the exceplim of inveslments are induded at mafkel value. as n))dtfied by Ihe rev8luath)n of certain assets. Flnanclal reportlng Standard 102- reducod dlxlosuro exemptl¢)ns The chality has taken advanlage of the dis¢knure exemptions in preparing these finan￿al statements, as pemltted by FRS 102 Tr F#wncxat Standard apptuble in the UK and Republic of Irefand.: the requirements ofsth 7 Staten￿t of Cosh Flows. Income All incoTh 1$ recognised In the Statement of Financol Activities once the charity has entiuemenl to the funds, it is probablg that tha irthxme VAI be and Ihe aww)unt can be measured retiably. Expgndllur9 L￿bIlitieS are recconis¢d as ex￿d[lure as Sc#￿ as is a legal or cx)nstructive otllgatth committing the charty to that exp8nditwe, it probable that a transfer of ec>)nomic beneffts will be required in $gttlem8nt and the am￿nt of the can b8 measured reliat4y. Expendibjre is acc(KIn￿ for on an accnjals basis and has been dassified under head￿r￿ that aggregate all cost related to the category. Where costs cannot be dire(* attn'txrted to paiti￿* they have been allrThted to a¢fviti&s c basis consislenl wilh the use of resources. Grants offered subier* to OxKlitro￿ been Met at thg year end date are noled as a commiknent bul fM)t ￿Ued as expendthre. Tanglble fixed assets Dgpr8ciath)n is provKled at the fc11￿1ry annual rates in crd&r to vrtite off 6ach asset over its estimated useful lrfe. Flxtures and fftlirus . 25% on batar•z Taxatlon Tho charlty is ex•mpt frrffn tax on ts tharitat4e 8L*vibes. Fund accounting unrestric￿ ￿1￿1$ can bo us&J in wilh the rtsilabl8 Oty'eCtr￿ at Ihe discTrtion of the trustees. Restrthd fiJn(Ls can onty be used for particular restricted rMJrFy)ses wthin th& objects of the charity. Restrictions arise when SFedfi&J by the (knor orwhen furKJs are raised parb"cular restricled purposes. FUrtr￿ explanabon of the nakjre arKI purwse of fiJTrJ is irK4uded in the noks to the ￿ancIal statements. c#)nttnued... DERBYSHIRE ARCHAEOLOGICAL SOCIETY NOTES TO THE FINANCIAL STATEMEKfs - continued FOR THE YEAR ENDED 31 DECEMBER 2022 OTHER TRADING ACTMTIES 2021 Sale of wblications *¥J books Royalty fees 275 47 446 322 502 INVESTMENT INCOPAE 2022 2021 Depo811 account Inter88t 194 1.978 TRUSTEES. REMUNERATION AND BENEFrrs There were no trustees. TerThJWatK￿ or other ￿nafftS for Ihe year ended 31 Decanber 2022 nor for tha year ended 31 Decem￿ 2021. There were no trustees. expenses the yew erKled 31 Docember 2022 nor for the year ended 31 Dec*mber 2021. COMPARATIVES FOR THE STATEMEKf OF FINANCIAL ACTMnES Unreslrthd Restrltxed E￿lOwMent fiJThJs fu Total funds INCOME AND ENDOWMENTS FROM Donations and legacies 14.114 14,114 Cxher tr8dtr￿ actm Investsn8nl income 502 1,978 1.978 Total 16.594 16,594 EXPENDMJRE ON Charitsble activilhs Publications Gen8ral 14.398 3,831 14,398 3.831 1.738 1.738 Total 19,967 19,967 NET INCOMEI{EXPENDrruREI 13.373) 13,373) Pth3e 6 continued... DERBYSHIRE ARCHAEOLOGICAL SOCIErY NOTES TO THE FINANCIAL STATEMENTS - contlnued FOR THE YEAR ENDED 31 DKEAIBER 2022 COMPARAllVES FOR THE STATEMEKf OF FMNCIAL ACTivmES. continued Tot funds funds fiJnd RECONCIUATION OF FUNDS Tolal funds br￿ght f(￿ward 166.559 7,172 7.243 180.974 TOTAL FUNDS CARRIED FORWARD 163,186 7.172 7.243 177.601 TANGIBLE FIXED ASSETS Flxiures and fftling$ COST At 1 January 2022 and 31 Dat•fTIM 2022 2.129 DEPRECIATION At 1 January 2022 Charge for ypar 1.091 111 At 31 Decemt*r 2022 1.202 NEf BOOK VALUE At 310ecember 2022 927 At 31 Decembar 2021 1,038 FIXED ASSEf WVESTMEpirs Llsted Investments MARKET VALUE Additions Revaluations 75,Crf)O 14.749) At 31 December 2022 70,251 NEf BOOK VALUE At 31 Decemter 2022 70,251 At 31 December 2021 o)ntinued... DERBYSHIRE ARCHAEOLOGICAL SOCIErY NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2022 FIXED ASSEf INVESTMEp¥fs- contlnwd Listed Investments Valuation in 2022 70,251 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2022 2021 Deblots and pTrpaywits 6,858 CREDtroR8: AMOUNTS FAWNG DUE wrrHIN ONE YEAR 2022 2021 Bank loans and oveTdrats (see rth 10) Trade credit￿$ 8,853 21,686 14,186 14,188 30,539 10. LOANS An analysis of Iho maturity of kJ8n8 is gfven behy*. 2022 2021 Amounts falling due wilhin one Year￿ deThnd: Bank overdralts 8,853 11. ANALYSIS OF NEf ASSEfs BEfwEEN FUNDS 2022 Total funds 2021 Total funds furK funds fvnd Fixed assets Investrnenis Cuffenl assets Current liatllil $94 927 70,251 106.330 {14.186) 70251 1,038 7245 6,649 (14.186) 207,102 130,539) 148,834 7.245 7,243 163,322 177,601 Page 8 )ntinued... DERBYSHIRE ARCHAEOLOGICAL SOCIETY NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEAIBER 2022 12. MOVEMENT IN FUNDS At 1.122 funds funds 31.12.22 General fund Monica Pilling B4u&st Furnj Special Speaker FurKI Pamda Staunton Bequest Fund (3,151) 30.874 816 134.647 (8.507) (1,744} 11.658 29.130 816 118,888 (4.101) (11,658) Reslrlctsd Ashbrmjme 163.186 (14.352) 148,834 7.172 7.245 Endowment fund8 Endowment 7243 7.243 TOTAL FUNDS 1TI,601 114.279) 163,322 Net nTh)vement in fijnds. incl￿ in th8 alw as fokm.. Incoming Resources Gains and Movement in funds Unre•trlct•d funds General fund Monrca Plling Beq￿t Fund Pamela Staunton Bequest Fund (38.287) {495) (637) {8,507) (1,744} {4,101) (1.284) {3,465) 29.816 (39.419) (4.749) (14,352) 73 73 TOTAL FUNDS (39.419) (4,749) 114,279) P4e9 contiNed... DERBYSHIRE ARCHAEOLOGICAL SOCIErY NOTES TO THE FINANCIAL STATEMENTS - c(K￿nued FOR THE YEAR ENDED 31 DECEMBER 2022 12. MOVEMENT Trl FUNDS- continuod Net Transfers At 31.1221 At1.121 in ftmds furnls Unrostrl¢led funds Gengral fund Monica Pilling Bequest Fund Speciaf Speaker Fu￿1 PaTh￿ Staunton Bequest FurKI (373> 31,407 816 134.709 (3.936) (255) 1.158 (278) 13,151} 30.874 818 134.647 818 {880) ReStrIct￿ fund• Ashboume 186.559 (3.373) 163.186 7.172 7,172 Endowmont fund¥ Endowm8nt 7243 7,243 TOTAL FUNDS 180.974 (3,373) 177,601 Resources Movement expended in fu￿lS Generdl fu￿1 Monica Pilling Bequest Fund Pamela Staunton Bequ8st F￿￿1 14,546 {18,482) {545) (940) (3.9361 1255) 818 1,758 16,594 {19.967) {3,3731 TOTAL FUNDS 16,594 (19,9671 (3,373) P4e 10 ntinued... DERBYSHIRE ARCHAEOLOGICAL SOCIErY NOTES TO THE FINANCIAL STATEMEKfs - contlnued FOR THE YEAR ENDED 31 DECEMBER 2022 12. MOVEMENT IN FUNDS- ¢onlinued A current year 12 arnl FYN)r year 12 (xjrtxned is as folhm.. Net nKfyvement li fvnds Transfers b8iween funds At 31.12.22 At 1.121 Unrestrlctod funds General fund Monica Pilling Bewest FurKI s￿la1 Speaker Fund Pamela Staunton Bequest Fund (373) 31,407 816 134,709 (12.4431 {1.999) 12.816 1278) 29.130 816 118.888 <3,2831 {12,538) 166.559 (17,725) 148,834 Restrlcted funds Ashboume 7,172 73 7,245 Endowmont fund¥ Enth)wment 7243 7,243 TOTAL FUNDS 180,974 (17,6S2) 163,322 A current year 12 mc#)th$ and prior year 12 monlhs ￿mbW*d net fflovem8nt in funds. Included in the above are as folkJv8.' IrKomiThJ Resources Galns and Movement in fvnds Unrnstriclgd fvnds General fund Monica Pilling Beq￿1 Fund Pamela Staunton Bequesl FuThJ 44.326 325 1.759 {$6,769) (1,040) (1,577) {12,4431 {1,9991 {3,2831 {1,2841 (3.465) 46,410 {59,3e6) (4,7491 117.7251 Restrlcted funds Ashbwme 73 73 TOTAL FUNDS (59.386) (4,749) 117,652} Page11 DERBYSHIRE ARCHAEOLOGICAL SOCIErY NOTES TO THE FINANCIAL STATEMENTS - contlnued FOR THE YEAR ENDED 31 DECEMBER 2022 13. RELATED PARTY DISCLOSURES Page 12 INDEPENDENT EXAMINEIVS REPORT TO THE TRUSTEES OF DERBYSHIRE ARCHAEOLOGICAL SOCIErY Indopendent examlnerfs r9POrt to the trustoes of Derbyshlrg Archaedoglcal Soclèty I report to the charity trustees on my ex8mThl#x) of ￿ ac(aJJrts of O*shire Arrthaedtyical Socaety (the Trust) for tho year ended 31 Dec4mber 2022. Re8pon8ibiliti8s and basi8 01 report As the charity tTUStees of ￿ Trust are respxJisit4e kn the F¥epa￿lOn of the a¢￿Unts in &zordance wth tho requirements of the Charitses Act 2011 (Ih8 kv). I re[￿ in respect of my examlnatk)n of ￿ Trusvs &ownts canied cKrt urKSer Seclion 145 of the and in carryiThJ out my examination I have I￿oWed au atWicat4e Dlredions by the Charity Commi&sion under SectMXJ 14515Kb) ofthe Act Indep•ndonl gxamlnorfs statement I have completed my examination. I confirm that Th) material matters have com8 to my attention in connectM)n with th& examination ￿'n9 me (¥use to t￿¥8 thal tr* any materlal resw accounting records were kept li resm of ts Tnst as reqiir&J by Seckn 130 Of￿ A¢ or the accxjunts do rK)t comply wilh the applKabi8 requlrwrths c