THE ABBEYFIELD SANDERSTEAD
SOCIETY LIMITED
ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2023
COMPANY REGISTRATION No: 00719534
CHARITY REGISTRATION No: 233004
Independent Examiners Ltd
Unit 2 The Broadbridge Business Centre
Delling Lane
Bosham PO18 8NF
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| THE ABBEYFIELD SANDERSTEAD SOCIETY LIMITED | |
|---|---|
| (A COMPANY LIMITED BY GUARANTEE) | |
| CONTENTS | |
| Page 3 | Legal & Administrative Information. |
| Pages 4 to 5 | Report of the Directors. |
| Page 6 | Statement of Financial Activities. |
| Page 7 | Balance Sheet. |
| Pages 8 to 13 | Notes to the Financial Statements. |
| Page 14 | Independent Examiner's Report on the Accounts. |
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THE ABBEYFIELD SANDERSTEAD SOCIETY LIMITED
(A COMPANY LIMITED BY GUARANTEE)
LEGAL AND ADMINISTRATIVE INFORMATION
CHARITY REGISTRATION NUMBER 233004 COMPANY REGISTRATION NUMBER 00719534 DATE OF INCORPORATION 28th March 1962 START OF FINANCIAL YEAR 1st April 2022 END OF FINANCIAL YEAR 31st March 2023 DIRECTORS AT 31ST MARCH 2023 Mr R J Brimble (EXECUTIVE COMMITTEE) Mrs M Brown (Chair) Mr B A Dymond Mrs L A Talbot Mrs C Littlewood Mr A Chitty (appointed 8th November 2022) GOVERNING DOCUMENT Memorandum and Articles of Association Incorporated 28th March 1962. OBJECTS To relieve aged, impotent and poor people of all classes, for the advancement of religion and education and for other charitable purposes beneficial to the community. REGISTERED ADDRESS 2 Beechwood Road Sanderstead South Croydon Surrey CR2 0AA BANKERS Barclays Bank plc 1 Churchill Place London E14 5HP INDEPENDENT EXAMINER Independent Examiners Ltd Unit 2 The Broadbridge Business Centre Delling Lane Bosham PO18 8NF
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THE ABBEYFIELD SANDERSTEAD SOCIETY LIMITED
(A COMPANY LIMITED BY GUARANTEE)
REPORT OF THE DIRECTORS
FOR THE YEAR ENDED 31ST MARCH 2023
STRUCTURE, GOVERNANCE AND MANAGEMENT
The Abbeyfield Sanderstead Society Limited is a registered charity (No. 233004) and a registered housing association (No. H0J69). It is a company limited by guarantee (No. 00719534) which does not have a share capital. Every member of the Society undertakes to contribute an amount not exceeding £1 to the assets of the Society in the event of winding up. The total number of such members at 31st March 2023 was 6 (2022 - 6).
The activities of the Society are overseen by the Executive Committee. Members of the Committee are elected at an Annual General Meeting and serve for a period of three years after which they must seek re-election if wishing to continue in office.
RECRUITMENT AND APPOINTMENT OF MEMBERS OF THE EXECUTIVE COMMITTEE
Traditional business and care skills are represented on the Executive Committee. In an effort to maintain this broad skill mix, potential members of the Executive Committee are requested to provide a list of their skills. In the event of particular skills being lost through retirements, individuals with those skills are approached to offer themselves for election to the Executive Committee. Potential Committee members are interviewed by the Executive Committee before being recommended for appointment at an Annual General Meeting.
New Members are given an information pack on the constitution and governance of the Society and are also taken on an induction tour of the homes to meet the managers, staff and residents. New Members have an opportunity to meet with the Executive Officer and to attend the Executive Committee meetings.
RISK MANAGEMENT
The Executive Committee has conducted a review of the major risks to which the Society is exposed. A risk register has been established and is updated at least annually. Where appropriate, systems or procedures have been established to mitigate the risks that the Society faces. The systems of internal controls are reflected in that the Society has received the Abbeyfield Standard and has also been accredited by the Local Authority.
OBJECTS AND ACTIVITIES
To provide accommodation, care and companionship for lonely or frail elderly people in accordance with the aims and principles of The Abbeyfield Society Limited. This activity falls wholly within social housing activities as defined in the Housing and Regeneration Act 2008.
ACHIEVEMENTS AND PERFORMANCE
The Society has successfully fulfilled its objectives during the year. Further information detailing the achievements and performance of the Society can be found in the Chair's Report annexed hereto below.
FINANCIAL REVIEW
The Society incurred a small deficit for the year of £1,067 (2021 - small deficit of £1,549). The results for the year are set out in the financial statements attached.
PUBLIC BENEFIT REQUIREMENT
The Members of the Executive Committee have complied with the duty in Section 17(5) of the Charities Act 2011 to have due regard to guidance published by the Charity Commission concerning the public benefit requirement.
CHAIRPERSON'S REPORT
The year has been one of change. Our House Manager Rayna Constandinou retired at the end of July 2022 after 13 years service and Relief House Manager Julie Carter appointed in her place. The Trustees accepted Sarah Cave's application for the post of Relief House Manager bringing us to the full compliment of three House Managers. Our Administrator John James retired in January 2023 after 25 years service and the Trustees were pleased to appoint Louise King to the post. In September 2022 we participated in a local networking event at St. John's Church organised by The Rotary Club. It was successful and we decided to join the Group as Business Partners. We met Alan Chitty at the event who joined us as a Trustee in November 2022. Eileen Leonard retired from her trusteeship at the end of March 2023.
After our House Manager's retirement, the Trustees decided to go ahead with a much needed refurbishment of the House Manager accommodation whilst it was vacant.
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FoltyAjng a burst plpe dèmagèj RC¥Jm 2 bathrtwjm and rwr•Ke mofves were recetrrfed for the renovathin In April 2023. Ftvtn Awl 2022 ve had res aTrJ by th2 &vJ of Marth 2023 were do¥m to * We ¥he4ed a short terrn * ofthrEe monUK% frDm Novornber 2D22 to of Jawy &V23. preswKe the Abbed Webste bthjs a innux ¢f enqulr5 We aOied to ts Ros Hardkjg Tnrt for a gprrt ra WtsJe by frmt doDf a5 t ¥R5 67 a Wor CondOn and rxeNed a grant of£LOOO.OD covenrvj the co oftr A +JDnation of £500.00 was recew and ourdrf re%. Our annual Gatden PaTty t( 05 grTKJ U5 the aPpty LO make a presentrttm ro ollr reurtn9 Hrwe Manaw. The Trust Conti to be mkwjful of rwJ iud fwd ccsts and Comthue to engjre WR gt)od value fty Mo1 I Ike to extUK# wami p7se aTrJ thtst0 tyJf 51aff. TfL&S rdrtiXlbf hwrd support durfrrfj yejr. Mary Brown thair of TrtelS The Aa arKI the Conw• Att ffequ the &)3ft1 ofTnLStee5 ty> prwe siattyii>its for eath finunthl ycJr whkh 9fve a true and fatr eW rrf the we of affpdrs of the as at the the ItrnrW year of u5 or fit of the thwlty. In oreparfng finan¢&41 srarwnrs :_ ". Wert ¢2mls. . make judwnerts e5tinales we rEasonat and kyud bu51TresS,' materfzl depa5 OSed eXpl&n In the finarKibl siataTients. rinantsal Position of the Chatty and whKh we sullhxntto expbh tre charty's lyJn5ocYrtns them to eTr5ure thDt the finandal staternent5 wlh te COrrWn fv£t 2006 (rynpty with under Charttie5 Att, the Hou>ny and kegenwotion 30( atwj the •4ounting Re4wrtyYnis Regsrtyed &)¢wl Landlords Deterprrfn 2006. Try ?re 0 resptsn5 lor Safegutt¢Vj tre assets of tr tharfty aj ft¢takfjng re&onable SLeps for the preventhin and detson of fi2ud and otrr irregukd Thè dk£rtrys are akn responthk for tho coTrtuits ol the RepDrt cllhe rECtOrS. and th2 Df the independent examlner in rdauon to the Report oftrk to exaIThni ts rem erthuring W on the oftr repo there are no inconsL%ten&s figures dixlosed in finarKial statwrwii5. These accounts have bew preparoy the app&XAe ¢0 c(¥))p4n ro the 411 mpTr reghne. L zpprove the 41tathed statement or fal •vJ for 31st Mardj 2023, and confirm thai I hwe made av&labk all infwnation nKewry forts PTpn. Aprrf¥ by the threctots on the 2£109 2023 tsn tl bÈhaf by M Brown. CharpvgM t#rector.
THE ABBEYFIELD SANDERSTEAD SOCIETY LIMITED
(A COMPANY LIMITED BY GUARANTEE)
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST MARCH 2023
| Notes INCOME Donations and Legacies 2a Income from other Charity Activities 2b Income from Investments 2c TOTAL INCOME EXPENDITURE Expenditure on Charitable Activities 3a Expenditure on Raising Funds 3b TOTAL EXPENDITURE NET INCOME/ (EXPENDITURE) Fund Brought Forward TOTAL FUNDS CARRIED FORWARD |
Unrestricted Designated Restricted TOTAL TOTAL Funds Funds Funds 2023 2022 £ £ £ £ £ 525 - - 525 1,030 122,077 - - 122,077 120,207 62 - - 62 3 122,664 - - 122,664 121,240 123,371 - - 123,371 122,789 390 - - 390 - 123,761 - - 123,761 122,789 (1,097) - - (1,097) (1,549) 444,872 - - 444,872 446,421 443,775 - - 443,775 444,872 |
|---|---|
Movements on all reserves and all recognised gains and losses are shown above. All of the organisation's operations are classed as continuing.
The notes on pages 8 to 13 form part of these financial statements.
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(A CWPAIIY LIIIITED BY fjUARAlflEE) AS AT31SY MARCH 21J13 ilnrtstrfthj RestriLted 31.Mat•Z3 JIW22 Total T•tal Tangible Nssets S2570 $2570 525 70 52570 528,667 l)et4ors & fiEptymerrt5 ath at Bank aj s10 S358 5,610 53,658 58,361 CvqdStors: amoums fathrtg due vrthin one v 14ETCURAENf ASSErs S2.905 52,905 51.205 TOTAL ASSETS s 17mnt 5rn775 5rn775 579.8>2 one 135.000 135,000 135.000 NEf ASSETS 44471 FUND5 OFTHE CHA 443.775 443.775 444T Des]gnated Funds Re5tncted Funds TOTAL FUNDS 44nS 443 775 444.872 Tr thartab company finar sraiknis prepar&J in Jccrydance Wlth the POVtsBS aptae rD {LpaThe5 subject to the smal CDmp6nps rwe. 5edknn 477 01 the Companies Art 2iMJfj ('tr M£r) ar¥J tlbS have reqUIr comwy to ottsin ai autht fLY the year In qTSttan ln accordance With s&tKin 476 of Act. Halvr, ul atttrdancE wlth 5e(kn 145 of the Chths Att 2011, thE a(xxJuntS The fxretttsrs knedge re5FonstllA6es kr complyirwj ttt lthe kt wth reSpt to actDuntyng tecotds nd preparatk)n of finantiai staty. Appro .ors on the 2qog/,- Dire£ior M ErDwn Prrtt NanE: Mr5 M 6rown. chairperyn aTrJ LrK. C(Knpaw Regij Nurnber: 00719534
THE ABBEYFIELD SANDERSTEAD SOCIETY LIMITED
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2023
1. ACCOUNTING POLICIES
Basis of Preparation
The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) - Charities SORP (FRS102)) and incorporating update bulletin 1, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Companies Act 2006, the Housing and Regeneration Act 2008 and the Accounting Direction for Social Housing in England 2012. The accounts have been prepared on a going concern basis.
The functional currency of the charity is sterling (£).
The charity meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.
Advantage has been taken of Section 396(5) of The Companies Act 2006 to allow the format of the financial statements to be adapted to reflect the special nature of the charity's operation and in order to comply with the requirements of the SORP.
The charity has opted to prepare its accounts using natural categories.
Changes to accounting estimates
No changes to accounting estimates have occurred in the reporting period.
Material prior period errors
No material prior year errors have been identified in the reporting period.
Income
Recognition of Incoming Resources
These are included in the Statement of Financial Activities (SOFA) when:
-
the Charity becomes entitled to the income;
-
it is more likely than not that the trustees will receive the resources; and
-
the monetary value can be measured with sufficient reliability.
Offsetting
There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102.
Grants and Donations
Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS 102 SORP).
Tax Reclaims on Donations and Gifts
Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise.
Gifts in Kind
Gifts in kind for use by the charity are included in the SoFA as income from donations when receivable.
Volunteer Help
The value of any voluntary help received is not included in the accounts but is described in the Directors' annual report.
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THE ABBEYFIELD SANDERSTEAD SOCIETY LIMITED
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2023
1. ACCOUNTING POLICIES (Continued)
Expenditure and Liabilities
Liability Recognition
Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.
Governance and Support Costs
Support costs represent the cost of central functions, for example governance costs, payroll administration, information technology. Governance costs are those support costs which relate to public accountability of the charity and its compliance with regulation and good practice.
Deferred income
No material item of deferred income has been included in the accounts.
Creditors
The charity has creditors which are measured at settlement amounts less any trade discounts.
Legal status of the charity
The charity is a company limited by guarantee and has no share capital. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity.
Social Housing Grant
The Society is in receipt of Social Housing Grants, formerly called Housing Association Grants (HAG). Where developments have been wholly or partially funded by such grants, the cost of these developments has been reduced by the value of the grant received. The value of the grant is disclosed as a separate item. These grants may be repayable in the event that the relevant property is sold by the Society, or if certain other relevant events take place, but can be rolled over into other purchase or development activities in certain circumstances.
Fixed Assets
These are capitalised if they can be used for more than one year, and cost at least £500. They are valued at cost or, if gifted, at the value to the charity on receipt.
Depreciation Expense
Depreciation is calculated at a rate to write off the cost of tangible fixed assets on a reducing balance over their estimated useful lives. The rates applied per annum are as follows:
Freehold Buildings 1% Fixture, Fittings & Equipment 25%
Debtors
Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received.
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THE ABBEYFIELD SANDERSTEAD SOCIETY LIMITED (A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2023
2. INCOME
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||||||||
|---|---|---|---|---|---|---|
|Unrestricted|Designated|Restricted|TOTAL|TOTAL|
|Funds|Funds|Funds|2023|2022|
|Notes|£|£|£|£|£|
|a) Donations and Legacies|
|Gifts & Donations|525|-|-|525|30|
|Grants received - Other|-|-|-|-|1,000|
|525|-|-|525|1,030|
|b) Income from other Charitable Activities|
|Fundraising Events|322|-|-|322|-|
|Insurance Claim|4,805|-|-|4,805|-|
|Rent Receivable|5|116,950|-|-|116,950|120,207|
|122,077|-|-|122,077|120,207|
|c) Income from Investments|
|Bank Interest|62|-|-|62|3|
|62|-|-|62|3|
|3. EXPENDITURE|
|Unrestricted|Designated|Restricted|TOTAL|TOTAL|
|Funds|Funds|Funds|2023|2022|
|£|£|£|£|£|
|a) Expenditure on Charitable Activities|
|Bank Charges|260|-|-|260|260|
|Careline|1,634|-|-|1,634|1,379|
|Cleaning|3,271|-|-|3,271|3,111|
|Council Tax|3,276|-|-|3,276|3,147|
|Depreciation|2,797|-|-|2,797|2,829|
|Gardening|7,404|-|-|7,404|2,133|
|Housekeeping|16,196|-|-|16,196|21,549|
|Independent Examination|1,140|-|-|1,140|1,080|
|Insurance|4,179|-|-|4,179|3,585|
|Lighting & Heating|15,557|-|-|15,557|13,159|
|Office Expenses|490|-|-|490|744|
|Pensions|986|-|-|986|1,398|
|Repairs & Redecoration|19,260|-|-|19,260|20,626|
|Salaries & NI Contributions|38,995|-|-|38,995|39,600|
|Subscriptions - The Abbeyfield Soc.|2,902|-|-|2,902|2,580|
|Sundries|1,987|-|-|1,987|2,206|
|Telephone|890|-|-|890|972|
|TV Licence & Rentals|317|-|-|317|318|
|Water Rates|1,830|-|-|1,830|2,113|
|123,371|-|-|123,371|122,789|
|b) Expenditure on Raising Funds|
|Advertising and publicity|390|-|-|390|-|
|390|-|-|390|-|
----- End of picture text -----
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THE ABBEYFIELD SANDERSTEAD SOCIETY LIMITED
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (continued)
FOR THE YEAR ENDED 31ST MARCH 2023
4. DETAILS OF CERTAIN TYPES OF EXPENDITURE
Independent examiner’s fees
Assurance services other than audit or independent examination Tax advisory fees
Other fees (for example: financial advice, consultancy, accountancy services) paid to the independent examiner
| 2023 | 2022 |
|---|---|
| £ | £ |
| 1,140 | 1,020 |
| - | - |
| - | - |
| - | - |
5. RENT RECEIVABLE
| Income receivable based on 100% occupancy Winter fuel allowance Losses arising from vacancies 6. TANGIBLE FIXED ASSETS Cost 01-Apr-22 Housing Association Grant (Note 1) Cost at 31-Mar-23 Depreciation 01-Apr-22 Charge Depreciation at 31-Mar-23 Net Book Value 31-Mar-23 Net Book Value 31-Mar-22 7. DEBTORS AND PREPAYMENTS Prepayments 8. CASH AT BANK AND IN HAND Current Account Savings Account Petty Cash |
Unrestricted Restricted Total Total Fund Fund 31-Mar-23 31-Mar-22 £ £ £ £ 154,980 - 154,980 135,216 - - - 450 (38,030) - (38,030) (15,459) 116,950 - 116,950 120,207 Total Fixtures, Freehold Fittings & HAG Schemes Equipment Title no: SY276359 £ £ £ 25,833 711,201 737,034 - 143,691 - 143,691 - 25,833 567,510 593,343 25,790 38,886 64,676 11 2,786 2,797 25,801 41,672 67,473 32 525,838 525,870 43 528,624 528,667 Unrestricted Restricted Total Total Fund Fund 31-Mar-23 31-Mar-22 £ £ £ £ 5,610 - 5,610 3,984 5,610 - 5,610 3,984 Unrestricted Restricted Total Total Fund Fund 31-Mar-23 31-Mar-22 £ £ £ £ 20,179 - 20,179 24,944 33,419 - 33,419 33,357 60 - 60 60 53,658 - 53,658 58,361 Unrestricted |
|---|---|
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THE ABBEYFIELD SANDERSTEAD SOCIETY LIMITED
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (continued)
FOR THE YEAR ENDED 31ST MARCH 2023
9. CREDITORS AND ACCRUALS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| Accruals Independent Examiners Fees Pension costs Tax & NI costs |
Unrestricted Restricted Total Total Fund Fund 31-Mar-23 31-Mar-22 £ £ £ £ 4,759 - 4,759 8,866 1,140 - 1,140 1,080 56 - 56 66 408 - 408 1,128 6,363 - 6,363 11,140 |
|---|---|
10. CREDITORS AND ACCRUALS: AMOUNTS FALLING DUE IN MORE THAN ONE YEAR
| Mortgage Loan | Unrestricted Restricted Total Total Fund Fund 31-Mar-23 31-Mar-22 £ £ £ £ 135,000 - 135,000 135,000 135,000 - 135,000 135,000 |
|---|---|
The interest free mortgage loan from the Croydon Charitable Foundation is secured on the freehold property and is repayable in February 2029.
11. STAFF COSTS AND NUMBERS
| Gross Wages and Salaries Employer's National Insurance Costs (after allowance) Employer's Pension Contributions Employees who were engaged in each of the following activities: Activities in furtherance of organisation's objects Management and administration Total |
2023 £ 38,995 - 986 39,981 2023 TOTAL 3 1 4 |
2022 £ 39,600 - 1,398 40,998 2022 TOTAL 3 1 4 |
|---|---|---|
No employees received emoluments in excess of £60,000 (2021/22: None). Staff are paid through the PAYE system.
The total amount paid to key management personnel (includes trustees and senior management) for their services to the charity was: £0
The charity pays employer contributions into a government backed NEST pension scheme on behalf of three employees. In 2022/23 these contributions totalled £385 (2021/22: £385).
The charity pays employer contributions into a stakeholder private pension on behalf of one employee. In 2022/23 these contributions totalled £602 (2021/22: £1,031).
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THE ABBEYFIELD SANDERSTEAD SOCIETY LIMITED
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2023
12. HOUSING STOCK
Social housing accommodation, number of bed spaces
| Units in Management Units under Development |
2023 TOTAL 9 - 9 |
2022 TOTAL 9 - 9 |
|---|---|---|
13. DIRECTORS AND OTHER RELATED PARTIES
Apart from reimbursement of purchases made on behalf of the charity totalling £2,124 (2022: £1,818), no other payments were made to directors or any persons connected with them during this financial period. No material transaction took place between the organisation and a director or any person connected with them.
14. RISK ASSESSMENT
See Report of the Directors on pages 4 to 5.
15. RESERVES POLICY
The directors have considered the level of reserves they wish to retain, appropriate to the charity's needs. This is based on the charity's size and the level of financial commitments held. The directors aim to ensure the charity will be able to continue to fulfil its charitable objectives even if there is a temporary shortfall in income or unexpected expenditure. The directors will endeavour not to set aside funds unnecessarily.
16. PUBLIC BENEFIT
See Report of the Directors on pages 4 to 5.
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INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS
I report to the trustees on my examination of the accounts of The Abbeyfield Sanderstead Society Limited for the year ended 31st March 2023.
As the charity's trustees (who are also the directors of the company for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
Responsibilities and basis of report
I report in respect of my examination of the charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I confirm no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:
-
the accounting records were not kept in accordance with section 130 of the Charities Act; or
-
the accounts did not accord with the accounting records; or
-
the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Signed:
Date: 20233rd October
Independent Examiners Ltd Unit 2 The Broadbridge Business Centre Delling Lane Bosham PO18 8NF
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