MULLIOLN VILLAGE HALL Re￿**re4c￿￿ityNo. 227391 Mullion Village Hall Annual report and financial statements st for the year I" January 2020 to 31 December 2020 J. Eknduw Gov¢nJaDce & Risk Managem¢nt Consultant. March 2021 Introduction and Contents Mullion Villagc Hall's gross income* frir th¢ fina￿JaI year, 1° January 2020 to 31" Decemb¢r 2020. exceeded £25.000. Und¢r Charity law, the Tn￿ musL thetefor¢. have an independ¢Dt e￿MIllerS rqx)rt (CC31) and fil¢ their accounts together with a Trnsttrs Annual ReFKIrt with the Clwity Commission. The rq￿ and accounts of registercd charifics prying receipts and payments accou￿ consists of four related documents: Seetion A: Trustees, Annyal Report for the period l January 2020 to 31 December 20209 py I to 5 The dctailcd l¢sal Twuirements for the Tn￿teeS Annual Rwt arc sct out in The Charities (Accounts and R¢po￿) R¢gulations (CC15d) which provide a Iwl undeTPiDning for many of the recommettdations madc in th¢ applicable Chariti¢s Statement of Recommendcd Practice (SORP). To a)surc these legal rcquirctncnts ar¢ nwt. by the Trustee th¢ hcadin8s that have been used iti this section of this W are ta￿ diffct from thc Charitics SORP 2(X>5. Seclion B: Fimaneial Accounts l Janllary 2020 10 31 Dttember 20209 pages 6 to 8 Thc Charity Accounts Rer￿ includcd i5 bas￿ on mccting the requir¢m¢nts of S￿110￿ 133 of the CFthrities Act 2011 (CC16} for a Charity with gro￿ Inco￿ of £250.(￿ or l¢ss which prqwes receipts and payments ac¢ounts. Section C: Statement of assets and liabilities as at 31 Detember 2020• page 9 This section outlines the n￿1n al￿ liabiltti¢s at the end of the rew)rtxng year and includ¢s the casb balances at Seclion D: Independeut txxTriDer'$ reporL PAge 10 The tndep¢nd¢nt Examiner's Report is tsken directy from th¢ Charity comr￿10￿8 indqKnd¢nt ¢xaminers report tunplat¢ (SORP 2005). It covers the mattas vlhich must be included in the tqK)rt vkni¢h xcon)panies the acLounts. In undertaking the VA2Ml￿tion of the Chwity's the In&pKnd¢Dt E3amina must follow Charity CoD]missions l¢gal 8uidance (CC32). *Definilion ofgro&g Inco￿ is ioial receipts recorded in ik ￿￿ernen1 oI￿countsfvM all sources exclthling ihe receipt ofany endowment. loa￿ Ivklwoc¢edsfvm ik sale ofinv¢stThnts orfved0￿ets. Sectioth A: T 2020 to 31 Al. Charity Ret¢r¢nc¢ and Admi•i¥trthe D¢t Chari Chari 'workin 'othcr' name: number: First istcr¢d as a Chari Princi addrcss: Bank d¢tsils: Mullion Villa Hall Mullion Hall and Worn￿5. Inststut 227391 27 S tembcr 1963 Mullion Vill Hal Nanmell Roa Mulli Ccrnwall. TR12 7DH Barclays Bank UK PLC. R¢gistrafion number 9740322. Pa￿anCe B1￿Ch, 819 Market Jew S Cornwall. TR18 2TW. Communi First Zurich NaId￿S Solicitors 32 Co. rovidcr. Soli¢itor d¢tails: H¢lston. Cornwall TR13 8 Mrdn4em¢Rt Trystees The MaDagement TnLStcs rcsJxm￿bIC for mati￿ the Charity and all munlKr5 of the Hall Manag¢m¢nt Committ￿. The Hall Manag¢m¢nt Committee is made up of MO￿ than fiftttn mcmlKts, itt totsl. Tr current Management Tn￿8 and thosc who hdd office during the tw¢fve rn￿th T¢￿￿11ng ￿1(mI are as follows: Trustee Nan Carol Rul¢ Susan Anstc¢ J&sminc B¢ I Cullcn Peter Wi]kins Colin CoK> Jill HaTV Date A 18Jan 18Jan 18J8n 14JaD 14Jan 14 Jan 14Jan inted ?018 2018 2018 2020 Date8 acted if not forwhole Hall Boo Until 18 March 2020 Hall Boo ?020 2020 Until 18 March 2020 Custodian Trustees The Custodian Tr￿te¢S are resp)nsibk for holding the re￿ of land and estats tid¢. with tAnd Registy. As part of thc Mullion Village Hall Clwity the CUstiyJi￿ TnLStcs also ¥t as Management Tn￿teeS and &8 such ar¢ McMb￿S of the Hall maD￿Ment Conllnittee. Tr current cUSt￿liall TrUSt￿S are as follows: Trustee Name 'romlinson Date A 20 Marcb ?008 20A -11988 20 1988 Dates acted if not for whole Rosem Elizabeth Endcan Description of the Ch*rity's strpctsr4 govtnwn(Y and MaDa￿DI Type of Governing D￿ll￿£n￿S). Tn￿t Deed daknl 29 Jajwary 1931 as amended by reK)lution datcd 8 m￿￿h 2018. mulli￿ Villag¢ Hall consti￿0￿ and GOV¢rn￿ Arrangements, datcd 3 March 2019. Cbari Conimission f4x Ea Tn Constitutrd Commitrce struciure. Thc cll5t(Kll￿ Trustcffj who hold the Icgal titl4 forn) one part of the CoM￿s1tion of thc Hall Management Committ¢e. The other 15 mad¢ up ofr, elected membcrs who arf as the Charity's Managcll￿ T￿￿ as well &% COVW members (aotrofficial Comtnittee memlKrn with no voting rights). & Wales Sch¢me datcd 12 March 2019. Chari tion Charity's structur¢: Management T￿L$t￿$ and Cust(Xli￿ Tnth￿. as memboE of the C(XDmittee, must ￿SIde Ihav¢ their pernwient residen¢e or fixed aix)de), in the parish of Mullion or within two milcs thu¢of. Thc p)wcr to apwint new TruSt￿S is vested in the Hall M2nagemeDt Comniittre. Power to appoint n¢w TDJstees: method: Annual G¢n¢ral Meeting. The appointment resolution iq rccordcd in the This rccord as th¢ Chali 's le Memorandum of A inlment. Tn￿tee5 atc ap￿1￿1￿ l¢8ally. by Commit(¢¢ mcmbers acting &$ the intors throu al¢ Dc¢d of A intment llsin a solicitor. Tn￿ are not rununcratcd for work as Tn￿1¢¢$ but are re1mb￿r$¢d ex Th¢ Chari diKs not ¢m lo Hall ManagemcDt Committce have agreoj a nutnb¢r of policies: tnt¢rnal Financial Controls Policy H￿th & Saf¢ty Policy HYgIu￿ & FThxl Safety Policy Safeguarding Poli Maintenall￿ Policy Cust(xlian Trustcc apFK)1nln￿nt method: TTUSt¢c payments: Employm¢nt of staff: Policy documrnts: ses. Major Ti5ks and manwent: Th¢ main risks are that the proEKrty could IK damagcd or dcstroycd or that 8 third party cO￿d claim for injury against the clwity. A comprthcnsive lic is maintained. Purp)se of the Charity And Adivit Purp)se of the Charity: The puw of the Hall is to provide a safe community space for the benefit of the residents of mullio￿ without distinction of Eender. age, disability, scxual 0ti¢ntatEo￿ ￿lO￿ality, raK polilical & ￿ligiOuS or other opinions. Thc building provides a place for M￿ti￿ ci&ws, lect￿ other forn￿ of rccrcation enablin social en ent & rnisin fjjnds for the u of th¢ hall. tLtting of thc Villagc Hall to re8uIar user groups. individuals for privat functions and businesses for ex¢rcise cl&w 8t¥1 educ￿l0￿/traIning purposes. In a coromon effort to advance educatiott and to provide facilitics in th¢ intucsts of social w¢lfa￿ for Tecreation and l¢isure time (Kcupation with the objective of thc Conditions of lrfe forthe Tesidents of Mullion Thc I'rtLStccs confirni that tb¢y havc ¢ompli¢d with thc rcquiffments of section 4 of the Clwities Act 2011 to havc duc rcgard to thc public bcnefit guidance ublishcd b thc C Con]mission for En d and Wales. Th¢ Charity rdises fiwds from the public but dI￿S not work with prOfe￿10n￿l ci Summary of th¢ main activitiGs of thc Charity in r¢Ration to its purpos¢ Public Ixnefit Fundraising: The clwi docs havc subsidiari¢s. A4. Sumnwy of th¢ a¢hi¢vuu¢•ts of the Cknty during the reporting year The year 2020 certainty blrncd out to k a vcry dtffctcnt type of year for the Charity. The global Coronavirns paTtdcmi¢ rcsultcd in a gov¢rnm¢nt enforced rthtional lockdoThn and as a cons¢quen¢¢ th¢ villag¢ Hall closcd on the 18 March 2020. &$ per GOVer￿Mellt guidance. AIthou8h the Hall remained closed thr￿out lh¢ re# of 2020. th¢ following is a sumn￿ ]i5f of th¢ achievements of the Clwity during th¢ y¢ar. The Annual Gcneral Mc¢ting was held on the 14 January 2020. Mr Colin C(M)ptt was app)inted as thc rep]accmcnt Hall Adminithon and ￿￿kIll8S Secretsry. A full Fire Risk Assessment of th¢ building w&s Unde￿¢￿ on the I l Marth 2020 with a resulting action plan for further considerdtion and ￿tion by th¢ Hall Mana8cm¢nt Committee. As a legal requirement an E1¢Ctri￿ tDStallation Condition Re[￿W&S undcrtak¢n in May 2020. Nonnally these rwrts are undertaken every fivc howev¢r. the Teport stated that the 'Hall is only in fair conditio and that two wints on the distnThution Ix)ard had bar¢ty pass¢d lh¢ installation test.. As a rc5ult th£ Elwtri¢al tnstallation Condition R¢[￿ must iK ￿nd￿ra￿ win in threc yeaTS tim¢, duTillg 2023. part of th¢ Hall's rthubisbnwAt pttTrgrJ￿ th¢ Hall r(K)f was rcpjaced in June 2020. In ordcr to comply wtth thc R¢gulaty Fir¢ Safety 0th 2005 Hall's Fire extinguishers wer¢ serviced in S¢pt¢mbcr 2020 and the Fire Alarni system and ¢m¢rg¢ncy lights wcr¢ ￿]Ced in Octob¢r 2020. The Portable Applian¢¢ T¢sting (PAD norn￿]ty undcrtakcn once ayw. on all wrfabk electrical applianc¢s, h&8 b¢en [K)sQ￿ed until Hail is iti a tK>sitioEL to Succcssful in rccciving si8nificant srant fiMdI￿ from a numiv of sowr¢s I(￿1￿}g £18,(KK), towards th¢ replacement of thc Hall riK)f. Successfully elaimcd thc Charity's first Gift Aid repaytnenl of £1287.27. from Revenue & cU￿0M5. The Charity received rKrsonal di)Dations totalliDg £270 alld a kKal wmmunity fund doDation of £1679.34. Thc Chatity succe&rful in obtaining thc IAKa] Authority RetsiL Hospitality & tkiSUTC Grant Fund of £IO,Oi)O for clwitabl¢ halls affcc*d by thc CoronavinLS Pathic and the Supwrt Grant of £1334, covering the p¢riod 5 Noyunbu 2020 to 2 1)cccmFKr 2020. Thes¢ restricted grants arc to k used to help the Hall m¢et OD.going fixed costs incuned during closur¢. any additional costs in re-opening (e.g sanitis¢d clwing) as well as any futu￿ owational costs illcurred due to the longer t¢m fin￿la1 impacf of th¢ Comnavirus pandemic, A5. Fuknre Tr Hall Manag¢m¢nt Committee will continue its WO￿ in furthering the pllTw￿ of the Charity. In order to ensure the safe future use of thc Hall as a mu]ti-putFK)s¢ community facility the Committee will need to comply wid) the Government's released Coronavirus guida￿¢ on rwpening commullity ba]Ls as well &$ the Health Prthtion R¢gulations. How¢v¢r, du¢ to the current and ￿Mible long terni cffect on both Hau hi￿ income and fimikning activtties of thc CorOnavin￿ pandemic the futsjre of Mullion Villw E4all Clwity is unpre4Jictable and will ne¢¢￿Ilat¢ a fjne financial baiattcing act to ensu￿ the Hall remai￿ a viable community &wt in th¢ firtur¢. A& Financial Review for the period l JanDary 2020 to 31 DeceMber 2020 Type of accowits opcTrtcd by th ChaTity.' As a nonr¢Knts a signifiwt detreasc of £7226M, in th¢ Charity's unr¢stricted to 2019. unrCstrid￿ funds: Gtants and som¢ donations received by the Charity 3Te r¢strictrd in us¢. and can onty be lawfully used for a specific clwitabk pwp05c. Th¢ spccific trusfs may bc declared by a donor when making a or may rcsult from th¢ tcrnis of an appeal for fijnds or grant application. The ¥¢cifi¢ trusts establith the puipoye tn 2020 the Charlty recorded £19991.84 of rcstrictcd fimds Hall Toof rcpIacemeoL This was up of £18.0(M) r¢c¢iv¢d through restricted ￿, £1929J4 in restricted donatiOA8 and £62.50 wft aid. The Clwfftty akn r￿C]Ved £1 1.334 Govenunent b&sed restricted fijnding aimed at assisting with any additional costs incwTcd tn complying with the Govcrnment's Coronavirus idaDCC and the Health Prot¢ction R¢ At th¢ 2020 year end the following liabilitie5 wcre noted: "d COUTse fees totallin £308. CuTrcntly tbe clwity does not have any funds Ircstsidcd or UDrcstricted) in d¢ficiL Mullion Village HaIl is rccognisd by HP4fliC a5 a charity for tax purposes in linc with Pardwh l of Schcdulc 6 Finance Act 2010. Donations to the Hall, c¢iv¢d after 9 Sq)temkn 2019. alr eligibk for the Gift Aid Schellye. ations. Liabtlities: Details of funds materially in defi¢iL' Gift Aid: During 2020 the Clwity ￿ rwlaimed a totsl of £1287.27, underthe HMRC Gift Aid Scheme. Deed of A&sent datcd 2? Fcbrnary 1962 tand asseL% at the Mullion Village Hall Nansmeltyon Road. mullio￿ Hclston. TR12 7DH is hckd in by the Cust(￿7&￿ Trustee5 for tbc rcsidcnts of Mullion Village. R¢￿st￿￿ with land Registy in 2019. Land and pro￿rty. For th¢ of rcbuildin costs the sum cutrend insuwj is £250 IMK>. A7. De¢laYatitim the law of th¢ Clwities Act 2011 and th¢ regukntions of the Clwity COM￿10 The hethgs that havc in cornpiling Ihis Annual RqM)rt for the yw 2020 followthe Charity Commissions legal requirements set out in Tr Chatitics (Accounts and Rep)rt8) Re￿llatIons ond are tsken direct from thc Charities SORP 2005. Sigtt¢d on b¢half of the Mullion Vil]ag¢ Hall Mawcwt Comrri Signatsre Full Name: Evetyll Mar%sr¢t Tomlinso P05itiOD: Custodian Trnjtee and Tr￿s￿rer of MuMioR Hall Charity Date: S i Mxr¢h 2021 H814 Charity Regiqtr4tioD Nllmbtr 227391 S)edion B: 31 Bl. Statsment of Trustees. R￿ponSib￿ltieS Thr law appli¢abl¢ to charities requires the Tn￿ of Mullion Villagc Hall to prqwe financial statements for eacb financial year which give a ttu¢ and fair view of the state of affairn of th¢ ¢lJarity and of the incoming resources and application of rcsowc¢s of th¢ charity for that PffKMI. tn pr¢paring these financial stat¢mthts. th¢ truth are required to: select 5Uitabl¢ accouDtiDg wlicies and then appty them consistcntty: observe the methods and principlGS in thc Clwilics SORP, disclosed and explaincd in thc financial statejnents" and prepare the financial stat¢m¢nts on the going concf The Trustees respon￿￿1¢ forkceping proper accmting records that disclose with rc&wnable accuracy at any time the financial wsition of thc charity and ¢Dable tlm to ensurc that th¢ financial statwents comply with the Chariti¢s Act 2011. thc applicabl¢ Charities (Accounts athl Rqx)Tts) RcgV1ati￿ and the provisions of the Charity's OWD Constitution docu￿ and w)licies. Th¢ Trust¢¢s are also resrM)nsibk for saf¢gvardin8 the a&sets of th¢ ¢lwity and hence for taking reaqmthk st¢ps for the prevents'on attd dthtion offraud and okn irr¢gukn. Si8n¢d on behalf of the Mullion Villag¢ Hall Managem￿1 SigDalure Flllj Name: Evetyn Margaret Tomlinson Position: Custodian Trnstee and Treasurer of MMll¥¥n Hall Charity Date: 3 1 M4reh 2021 Receipts and payments aeeouDts report CHARITY COMMISSION FOR ENGLAND AND WALES Mullion Village Ilall Charity Number. 227391 Recei l Janua tsand 2020 Pa ments aecounts to 31 December 2020 CC16a For the nod from Unrestricted Funds 2020 Total 2019 Tolal Funds Income Hall rent hire Fundraisin Elcctrici I)onations Grants Gift Aid Miyccllancous Sub total lllcome 1889.00 317.50 642.91 20.00 1889.00 317.S) 642.91 1949J4 29334.1)0 128727 6148.00 3214.28 822.68 5450.90 828.00 1929.34 29334.00 62.50 1224.77 1175.84 17639.70 4094.18 31325.84 35420.02 Asset and investment saks Sub total Total Ineome 4094.18 31325.84 35420.02 17639.70 enditllre F.lectrici Watcr Insuran¢¢ Fire alam ui ettt Clwcr ments 211.IKI 65.IXI 653.00 221.00 558.93 691.86 1178.00 201.45 530.75 857.87 110.68 1371.00 8773.57 153.74 1113.36 20.00 25.00 27.38 262.fvl 14625.44 286.00 $58.93 691.86 431.(K) 266.70 40.00 25545.01 49.04 471.(Kl 25811.71 89.68 158.96 20.00 25.ljo Ststion F,undraisin Christmas li Govcrnance Cleanin n￿terialS Misc¢llan¢ous Sub totsl Ex 158.96 20.(KI 25.(K> llditllre ents 1223.30 2T758.84 28982.14 Asset and inve51ment rchages Sub to ments Totsl Ex diture 1223JO 27758.84 28982.14 14625.44 Net income receIpt￿expendItitrc cnts 2870J8 3567.00 6437.88 3015 ?6 Transfer between funds -5328.17 +5328.17 Bank de Ballkde 1644025 22878.13 13423.99 16440.25 51t 31st Dec CIFWD 13982.96 8895.17 Notu to the atcollttts report riokl. The fiDancÉal statements Iw¢ been wepared in accordance with the Statement of Recommended Practice: Accoullting and R¢wrting by Cbaritics (SORP 2(M)5) issued in March 21M)5. applicabl¢ UK Accounting Standards aad the Charities Act 2011. Note 2. These accounts bavc bccn prcparcd on a rec£ipts and paymcnts basi% in accor￿ with wtiim 133 of thc CharAties Act 2011. l- Unrestricted fimds are those funds that the TrnstC¢5 ar¢ ablc to spend for any of th¢ ¢I￿lty,$ charifable puws. As at thc 31 December 2020 th¢ Hall's unrcstricted funds total £13982.96. kA- Rcstrict¢d funds are Ihose fimds that the Tn￿teeS are obliged to spend onl on particular purpc6es sct our by th¢ donor or in an appeal d￿￿nent or ￿lt award. parlicular PUTPOSCS ar¢ narrow¢r than the charity's objects. The specific Irusts estsblish the purpose for which thc ¢barity can lawfully th¢ r¢strictcd fimds. As at the 31 December 2020 thc Hall's ￿strICted fi]nds totsl £8895.17. This is the testrictLal fmanciaj sum r¢maining frorn thc total CoroxwinL8 Government grnit fimding re￿ived duritig 2020. oILI- The Hall's total Imlance Ca￿led forward &s * the 31 December 2020 is (£13982.96 + £8895.17) £22878.13. Note 6- Transfcr brtwccn fimds. a totsl of £5328.17 transf￿ from th¢ unrcsttictcd capital to th¢ restrtcted in order to cover th¢ d¢ficit grant funding amount ts th¢ repla￿D¢￿t of thc Hall roof at a total cost of £25320.01. L7- Govmwi¢¢ costs th0￿ paym¢nts aWKlat￿ with thc govenwce arrangcments of the charity and rclatc to the general man8gcmcnt of thc charity as optK)5cd Eo thosc costs a￿￿￿1a1¢d with fundraising or charitable activity. xamiDation of th¢ stathtory accounts. c(Ksts of any stslljtory rcp)rt documents, cost of any legal advicc on Signed on IKhalf of the Mullion Villag¢ Hall M8Dagurf Commitlce Signature Full Nam¢: Evetyn Maryret TornliD80J Position: Custodiall Tnth And Trt&wrer of Mullion Vilknge Hall Charity Date: I l Marcb 2021 Seftion C: Statement ofassets and liabilities CHARrrY COMMISSION FOR ENGLAND AND WALES Mullion Village Hall Charity Number 227391 Stydtement of ￿Sets 31 December and liabilities 2020 CC16x Asat 2020 Totsl 2019 Total Funds FuDd8 Cl Cash funds it Tot81 ¢8sb funds 13982.96 139K2.96 8895.17 8895.17 22878.13 22878.13 16440.25 1644025 C2 Other moneta C3 Illveslrnent &gsets C4 Assets retained for the ¢h8ri '$ own us¢ R¢buildin sts sum insur¢d Furnitsre, fixtures 8nd fittin 250 000 CS Liabilities 'd hirc f¢￿ not u5cd 308.00 C6. Notes to the stAtement of gssets and liabilities tc l - Th¢ land and buildtngs of th¢ Village Hall are held iti tn￿ by the Cust(NI1￿ Tnl%t￿S and valud for insurance purtM)ses at £250.000. as at l April 21r20. This is id¢ntifi¢d as an &sset retained for the ciwity's own us¢. L2- Scvcral rcgular hi￿rS pay for Hall hire on an ar￿Ual b&8i5. Duc to th¢ Corollavin￿ pandunic and Government imposed national lockdown situations a numiv of IlKs¢ pY¢yid biff sessions have been cancelled. A total of L108 is king held in crediL Si8n¢d on bchalf of the Mullioo Village Hall Mallage￿ Commi Signature FDII Name: EvetyD Margaret TomliMsoD Position: Cttstodiall Ttpjtee and Treasurer of Mnllion Village Hall Chaiity Date: 31 MAreb 2021 S¢¢lion D: rt to the Trustees of. On accounts for the ear cndcd: Set out on Mullion Vi118 31 D¢c¢mbcr 2020 6t09 227391 I rwt to thc Trustees on my exami￿On of th¢ a¢uNuts ofthe alx)ve Charity (￿ TnLStI for the year ended 31 Decemb¢r 2020. DI. Rupertive r¢spoDsibili¢*s of Trnstees *nd Examiner As thc Trustees, you are r¢S￿)nSIble for the preparation of the accounts in accithce with the Charities Act 2011. The Tn￿teeS consider that an audit 15 not required under section 144(2) of th¢ chariti￿ Act 2011 and that an Inde￿ident cxamination Is needed. It is my TeSw>nsJ￿}1Ity to: examine thc Hall's ¥coullts und¢r section 145 of the 2011 ChatitiGg ACL to follow all th¢ applicabl¢ procedures ]aid down in thc Di[￿ti(￿Ls by the Charity Comnllssion und¢r %ction 145(5Xb) of the 2011 ChaTitics ACL and Blsis of iDdepeDdeHt eJaminer'5 reimbrt My ¢xamination was CWTied out in accordance with the Dirc¢fions given by the Charity Commission. An ¢xAmination includes a review of the accounting rccorth kq)t by th¢ Hall aud a comparison of th¢ accounts prescntul with those rec0Th￿ It also includes coL8id¢r4tion of any unusu81 or disclosures in th¢ ￿coUnts. and the s¢¢king of ¢xplanations from the TnLStees CA)nc¢rning any such matters. The pr(l¢dUr￿ undcrtakcn do not provide all the evidence that would ￿ r¢quircd iu aD audit an¢ cottsequ¢ntty no opinion is 8iven as to whether the ￿counts present a 'tA￿ and fair vicw" and the rew*t is limitcd to thos¢ mallers set out in the statemcnt bdow. D3. Independent examiner's statement I havc completed my exami￿0￿ I ￿Dfirn} that llo material mattus hav¢ con)e to my attention iti m¢ctioD with the accounting r¢cor&s w¢ff not kept ID acc￿ with se£tion 130 ofthe Clwities A¢ or the at￿llnts did not compty wkth the applicabk rcquircmuits concew th¢ form and contcnt of accounts s¢t out in thc Charities (Accowits and R¢ports) Regulatiths 21M)8 oth¢r thaD any requirement that thc accou giv¢ a'truc and fair. view which is n(* amatlcr co[Lsid￿ &$ I￿rt of an indqud¢Dt cxamination. I hav¢ com¢ a¢mss no other matter5 in conn¢ction with the ¢xaminth to which atkntion should be drawn in this Si%Datvre Name: J. Henderson, Cov¢rn2ttee & Ri¥k Mawgemext Consllltattt Mullion, Heigton. Cornwall. 31 March 2021 io