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2020-12-31-accounts

NEW ALRESFORD TOWN TRUST Charit No. 239052 y

Annual Report and Accounts for the year ended 31[st] December 2020

Current Trustees

Mr R V Atkins (Chair & Treasurer) Mr R K Gentry Mrs D Hamilton Mr E Jeffs Mrs. P. McClelland Mr C A W Smith

Office : Old Fire Station, 54 Broad Street, Alresford, SO24 9AN

Independent Examiner : Mr H Sethi, F.C.C.A.

1

NEW ALRESFORD TOWN TRUST

Contents

Annual Report of the Trustees ................................................................................................... 3 TRUST DEED ....................................................................................................................... 3 STRUCTURE OF THE TRUST ................................................................................................ 3 OBJECTS OF THE TRUST ..................................................................................................... 3 PUBLIC BENEFIT STATEMENT ............................................................................................. 4 PRINCIPAL ACTIVITIES ............................................................................................................ 4 TRUSTEES ............................................................................................................................... 4 SEPARATE ACCOUNTS ............................................................................................................ 5 ANNUAL REPORT AND ACCOUNTS ........................................................................................ 5 RESERVE FUNDS AND FUTURE PROJECTS .......................................................................... 6 ACTIVITIES 2019 ..................................................................................................................... 7 OUTCOME OF PROGRAMME & ACKNOWLEDGMENT OF GRATITUDE ................................ 10 BALANCE SHEET AS AT 31[ST] DECEMBER 2020 ......................................................................... 11 STATEMENT OF FINANCIAL ACTIVITIES FOR YEAR ENDED 31[ST] DECEMBER 2020 ................... 12 NOTES TO THE ACCOUNTS ................................................................................................... 14 RESPONSIBILITIES OF THE TRUSTEES ................................................................................... 20 INDEPENDENT EXAMINER’S REPORT ....................................................................................... 21

2

NEW ALRESFORD TOWN TRUST

Annual Report of the Trustees

The Trustees present their Annual Report together with the Financial Statements for the year to 31[st] December 2020.

TRUST DEED

The current Deed is dated 11[th] October 1989 and is the Trusts Governing Document. This has been amended by Order of Charity Commission dated 12[th] February 2004, by a Trustees’ resolution on 8[th] October 2012, and by Memorandum of Amendments dated 15[th] July 2015.

STRUCTURE OF THE TRUST

1) Background

The Trust was incorporated on 28[th] March 1890 as the successor Organisation to the Bailiff and Burgesses. The Charity Commissioners have regulated the Trust throughout its existence, and agreed that 9 Trustees should run the Trust with 5 being nominees of the Parish (now Town) Council and 4 by co-options. The relationship during the 120+ years between the Trust and the Council had been difficult with many conflicts of interest.

2) Current Position

Consequently on 15th July 2015 the Trust with the agreement of the Town Council and approval of Charity Commission has amended the Governing Document in several Key areas :-

Details of all the three Memorandum of Amendments are set out on the Trust’s website, together with the covering letter from the Charity Commission.

OBJECTS OF THE TRUST

The preservation of land, trees, Buildings and documents in New Alresford and such other charitable purposes for the general benefit of the inhabitants of the Parish of New Alresford. The other charitable purposes currently are the restoration of the Eel House, the Arthur Stowell History Fund, the Alresford Museum, Emergency Funding for deserving cases and the Community Minibus.

3

PUBLIC BENEFIT STATEMENT

The Trust, which is an independent charity, has carried out its objectives under Clause 22 of the Trust Deed by providing public benefit to the local Community, particularly the residents of New Alresford (see below).

PRINCIPAL ACTIVITIES

The Trust’s principal activities in New Alresford are:-

TRUSTEES

The following Trustees served during the year as follows:

Robin Atkins Co-opted Trustee throughout the year. Roy Gentry Members Trustee elected 23/02/2017. Dorothy Hamilton Co-opted Trustee throughout the year. Ernest Jeffs Co-opted Trustee from 15/08/2018. Penny McClelland Appointed 9[th] September 2020 Andrew Smith Members Trustee elected 23/02/2017. Pam Stevens Co-opted Trustee (died 28[th] August 2020)

During 2020 the Trustees carried out their principal activities by delegating responsibility as follows:-

Chair, Treasurer and Eel House Alresford Museum and Website Open Days Eel House. Ernie Jeffs The Avenue Penny McClleland Covid Fund and Fair Suppliers Contracts and The Avenue. Market and Community Minibus.

Pam Stevens also acted as Clerk to the Trust until her death and claimed for secretarial costs and services amounting to £1449 (£2460 in 2019).

4

SEPARATE ACCOUNTS

The Trust analyses between the following Designated Funds:

  1. General Fund

  2. Minibus Account

  3. Arthur Stowell History Fund

  4. Eel House

  5. Alresford Museum

  6. Emergency Fund for deserving cases including Covid relief

  7. Sinking Fund

Although the funds as allocated are not held in distinct accounts, they are dealt with in the Trust as respectively Restricted and Unrestricted.

ANNUAL REPORT AND ACCOUNTS

The Trustees have prepared accounts to 31[st] December 2020 in accordance with the Charities Act 2011, Charity (Accounts and Reports) Regulations 2008 and the Statement of Recommended Practice Charity SORP 2005, and on the historic cost basis as modified by the revaluation of investments.

The Trust is classified as a smaller charity and so the Financial Statements require only independent examination, which has been performed by Mr H Sethi, F.C.C.A.

The Financial Statements are set out on Pages 11-19.

The net income of the funds to 31[st] December 2020 are summarised as follows:

Funds
General
Minibus
Arthur Stowell
Eel House
Alresford Museum
Sinking Fund
Hardship Fund
Gross Income
Expenditure
Net Income
£
£
£
23323
11022
12301
8449
8173
276

31
-
31

3890
19008
-15118

1029
1452
-423

225
-
225
5772
1600
4172
42719
41255
1464

5

RESERVE FUNDS AND FUTURE PROJECTS

The Trustees have reviewed their principal activities and considered the monies needed to carry out major projects to meet their objectives.

The Avenue

The land was conveyed to the Bailiffs and Burgesses in 1869 and then to the Trust on its corporation in 1890. The Avenue represents the Key feature to the western entrance of the Town and contains some 114 Trees, which are subject to Preservation Orders. Although the individual trees have long lives they still need care and attention until they die.

The Trustees had set up a Sinking Fund for tree work needed to keep the continuance of The Avenue. The balance at 31[st] December 2020 was £21,747.

Following the detailed review of each Avenue tree in 2017, major work was highlighted and the Trustees spent the sum of £14.8K in years 2017 – 2019.

Museum

The Trust took over the defunct “Alresford and District Museum Trust” on 17[th] November 2011 with the object of continuing to acquire local artefacts and documents and the eventual objective of finding suitable premises to exhibit and display the material in the Town Centre.

Since November 2011 the Trust has spent nearly £7,000 in acquiring artefacts and documents as well as finding 400 items of archaeological interest in fields adjacent to Alresford. We will keep expanding the number of artefacts and documents.

The Trustees and its tenant, Artworthy Framing, agreed a new 12 year Lease in respect of the Old Fire Station from 1[st] January 2020, whereby the Trustees would occupy 2 rooms behind the Red Doors, and the tenant would use the remaining half of the building.

During 2019 the Trustees have used its room as a Museum for the old horse drawn Fire engine and artefacts. The cost of converting this room to a Museum Room was £13,764. It was first opened to the public on 15[th] September 2018.

The Trustees expanded the Museum area from January 2020 onwards into the second room. Further costs of converting this area amounted to nearly £23000. Due to the Covid pandemic the Museum had only one open day on 27[th] September.

Eel House

The Trust has been granted an initial Licence to catch Eels for Educational and Scientific reasons. We intend to test the number of eels by initiating sessions to trap eels in future years.

The Trust carried out extensive repairs to the brickwork of the culvert arches during 2020 and the wooden bridge and walkway on the upstream side of the building were replaced.

6

ACTIVITIES 2019

FINANCE AND RESERVES

The Trust has adopted a policy of medium financial risk with the majority of its current assets being invested on a short term basis or with COIF Charity Funds which currently give a better dividend return than cash invested. (see Note 5). The Trust has no debt.

The Sinking Fund stands at £21,747 and will be built up to £50K during the next 20 years.

The General Fund stands at £88.4K and is adequate to cover the future activities and any future Capital projects.

The Accounts reflect the unrealised gains shown by revaluations as at 31[st] December 2020 of £206,646 as set out in Note 7.

MINIBUSES

The Trust has two Minibuses having acquired a new Minibus in April 2017 for £58,454 (see Note 2(c)). The old Minibus was restored in June 2017 and will continue to be run at least until December 2021.

The Minibus fares are based on donations which are at suggested rates well below commercial fares and consequently relies heavily on receipt of outside Grants (see Note 10), Gift Aid and Interest allocation.

OPERATIONS

Net Operational Receipts
ADD: Grants received
Gift Aid receivable
Interest allocation
LESS: Depreciation for year
Surplus for the year
£
-3007
4240
1424
677
3334
-3058
276

Due to Covid the minibus operation ceased in March 2020. There has been no further depreciation of the new minibus for April to December 2020.

The Minibus Fund stands at £116,491 of which £30,000 is deemed to be permanent Capital.

MARKET & FAIR TOLL

Covid has severely curtailed the Thursday market resulting in total income dropping to £3855. There was a French market in early August and a Brocante market in September bringing in further income of £600 taking the total market income to £4455. Furthermore there was no Watercress Festival or Michaelmas Fair during the year.

7

EEL HOUSE

The Eel House carried out extensive capital work on strengthening the arches and structure which was completed in August 2020 at a total cost of some £25,000.

THE AVENUE

NATC agreed in 2010 to cut the grass on The Avenue and be responsible for costs of Arboricultural surveys every 4 years. In early 2016 NATC withdrew their financial support on these matters.

As a consequence the Trust sought other finances which have been received as follows:

Sponsorship
Friends scheme
Surplus for the year
£
2250
775
3025

Sponsorship was obtained from Hellards, Purdie & Swan and Charters totalling £1250 in the year, whilst New Alresford Town Council granted the Trust a further £1000.

The Friends Scheme involved payments of £25 per household per annum. 22 households renewed their contribution in 2020. The contributors are listed below:-

Robin Atkins; Mr & Mrs M Clayton; Simon Rickets; Catherine Brill; Mr & Mrs G Andrews; Charles Bazlinton; Mrs Jennifer Clelland; Dave Stow; Peter Bridges; Mrs J M Parker; Mr Roger Lockyer; Dorothy Hamilton; Felicity Dwyer; Gemma Allen; Mr & Mrs G Hand; Mrs. Hughes-Onslow; Mr & Mrs A. Canning; Roger Pearson: Barry Aked; Julia Maxwell-Tomlinson; Alicia Salter; Reginald Simmons.

Expenditure on The Avenue for the year was £5910.

MUSEUM

As we came into 2020 we had finished the demolition work that would allow us to double the available space for the Museum and we were contemplating the re-construction and restoration work that lay ahead to bring the new area into use. At that time we anticipated having our first open day of 2020 at Easter and therefore had three months intensive work in front of us. Things went pretty much to plan and come the middle of March we were about two weeks behind schedule. Then came the lockdown which slowed things down but by the middle of May we had finished the necessary work and we handed over the premises to a builder to complete the refurbishment of the kitchen and toilet area. During this period the big red doors were removed and have now been rebuilt and re-painted.

The work was completed by the beginning of September and following some ‘spring’ cleaning we were able to open for our first, and what turned out to be our only, open day on the 27[th] . Despite the limited Covid restrictions the day was a success and we received many compliments on our new look.

8

Following the Open Day we acquired an A1 plan cupboard, for storing large documents and small artefacts, and were given two cabinets, thanks to the Farm Shop, which have been refurbished to house the Alresford Crafts dolls and soft-toys.

During the year we have continued to acquire artefacts and photographs but our metal detecting activities, covering sites in Alresford, has been curtailed. We continue to look for sites to explore in and around Alresford that will add to our knowledge.

We are looking forward to an exciting year, hopefully less constrained by Covid restrictions, and we are looking for people who can assist us in this endeavour. We particularly need stewards to man the Museum so that we can open more frequently. If you can help please contact Roy Gentry on (01962) 773185 or roy.gentry@alresford.org.

EMERGENCY FUND FOR DESERVING CASES INCLUDING COVID,

The Trust received £5772 re Covid donations from over 60 donors. The Trust made four hardship paymets totalling £1600.

The balance in the Covid/Emergency Hardship Fund as at 31[st] December 2020 was £5127 as follows:

Opening balance at 1stJanuary
Add Covid donations
Less four payments in year
£
995
5772
6727
1600
5127

HISTORICAL DOCUMENTS

The Trust files all its important documents in the Hampshire Record Office and an up to date list was last produced in Spring 2011. The Trust has agreed with the Record Office not to file documents until at least a period of 5 years has elapsed.

WEBSITE (www.towntrust.org.uk)

The website was launched in early 2009 and later extended to cover the history of the Trust and all its current activities. It also has a section to cover Press Releases and news updates.

PRESS RELEASES & PUBLICITY

The Trust advertises important events and activities by the website, press releases and reports.

REGISTERED LAND

Lawyers were instructed to correct the Trust’s registration of title on The Avenue (now done) and to register its title of the Old Fire Station (now done).

GRANTS, DONATIONS & GIFT AID

The overall total received by NATT was £13,328 (see Notes 10, 11 and 12).

9

OUTCOME OF PROGRAMME & ACKNOWLEDGMENT OF GRATITUDE

The Trustees would like to thank:-

David Woods who chaired the Eel House Restoration Committee.

All volunteer drivers who gave their time in driving and organising trips for the Minibus, and all volunteers who gave their time to the Eel House Open Days.

Penny Claisse and Nick Denbow for their help on the Alresford Museum Committee together with Rich and Ann Pay.

Donors, Grantees and others who gave monies to the Trust and are listed on Page 18 and in Note 10 to the Accounts.

Jan Field for her help with work required on The Avenue and her volunteers.

Paddy Walshe for his help on Eel House.

Peter Bridges who maintains and cuts the grass on The Avenue and also looks after the trees on The Avenue and Broad Street.

Expectations for 2021

The Trustees have arranged a series of open days and special markets but these are dependent on Covid restrictions

R V Atkins (Chair)

R K Gentry (Trustee)

25[th] March 2021

10

NEW ALRESFORD TOWN TRUST

BALANCE SHEET AS AT 31[ST] DECEMBER 2020

Notes
FIXED ASSETS
Clock
2a & 2f
Old Minibus
2b
New Minibus
2c
Minibus Garage
2d
Fixtures & Fittings
2f
Investments – Property
Heritage Assets
Total Fixed Assets
CURRENT ASSETS
Cash at Bank
Short Term Accounts
4a
COIF Charity Fund
5
Stock
4c
Debtors & Prepayments
4b
Total Current Assets
LESS CURRENT LIABILITIES
Creditors and accruals
Net Current Assets
NET ASSETS
Represented by:
Unrestricted
General
9
Revaluation Reserves 7
Restricted
Minibus
9
Eel House
9
Arthur Stowell 9
Alresford Museum 9
Emergency/Covid
9
Sinking Fund
9
31 December 2020
£
£

1183
1468
42424
4705
976
111698
116301
278755
45158
45000
82345
266
3003
175772
(2550)
173222
451977

88421
206646
295067
116490
1055
3285
9206
5127
21747
156910
451977
31 December 2020
£
£

1183
1468
42424
4705
976
111698
116301
278755
45158
45000
82345
266
3003
175772
(2550)
173222
451977

88421
206646
295067
116490
1055
3285
9206
5127
21747
156910
451977
31 December 2019
£
£
1471
1500
43798
5264
1002
88764
116301
258100
22889
135000
29039
-
3749
190677
(1570)
189107
447207
76120
203340
279460
116214
16173
3254
9629
955
21522
167747
447207
31 December 2019
£
£
1471
1500
43798
5264
1002
88764
116301
258100
22889
135000
29039
-
3749
190677
(1570)
189107
447207
76120
203340
279460
116214
16173
3254
9629
955
21522
167747
447207
45158
45000
82345
266
3003
22889
135000
29039
-
3749
175772
(2550)
190677
(1570)

88421
206646
76120
203340
451977
295067
156910
447207

279460

167747
116490
1055
3285
9206
5127
21747
116214
16173
3254
9629
955
21522
451977 447207

R V Atkins (Chair) R K Gentry (Trustee)

11

NEW ALRESFORD TOWN TRUST

STATEMENT OF FINANCIAL ACTIVITIES FOR YEAR ENDED 31[ST] DECEMBER 2020

Notes
GENERAL FUND
Income
Government Grants
Rent from Old Fire Station
Market Tolls
Fair Tolls
Wayleaves and Lease
Interest & Dividends
8
Membership & Donations
Avenue income
12
LESS: Expenditure
Secretarial Costs & Expenses
Maintenance – The Avenue
Old Fire Station/Broad Street
Insurance
Book-keeping
Sundry Expenses
Depreciation on
Fixtures/Fittings & Clock
2f
NET INCOME
ARTHUR STOWELL FUND
Interest & Dividends
8
NET INCOME
EEL HOUSE FUND
Income
Open Days
Sale of Cards
Gift Aid
11
Project Grants & Donations
10b
Interest & Dividends
8
LESS: Expenditure
Project Costs
Insurance/Expenses
NET EXPENDITURE
£
12500
2400
4455
-
35
848
60
3025
£
£
23323
(11022)
12301
31
3890
(19008)
(15118)
(1683)
(5910)
(535)
(1486)
(600)
(302)
(506)
31
-
2
306
3500
82
(18758)
(250)

12

Notes
£
£
MINIBUS FUND
Income
Donations
Fares
1473
Age Concern
540
Operating Grant & Collections 10a
4240
Interest & Dividends
8
677
Gift Aid
11
1424
Sale of Booklets – Profit
95
8449
LESS: Expenditure
Operating Expenses
(5115)
Depreciation
2e
(3058)
(8173)
NET INCOME
ALRESFORD MUSEUM FUND
Income
Open days
10d
247
Sponsorship
500
Gift Aid
11
179
Interest & Dividends
8
103
1029
LESS: Expenditure
Expenses
(1452)
(1452)
NET EXPENDITURE
SINKING FUND
Income
Interest & Dividends
8
225
NET INCOME
HARDSHIP FUND
Income
Donations
5772
5775
LESS: Expenditure
Grants
(1600)
NET INCOME
(1600)
TOTAL NET INCOME ON ALL TRUST ACTIVITIES IN 2020
£
1473
540
4240
677
1424
95
(5115)
(3058)
247
500
179
103
(1452)
£
8449
(8173)
1029
(1452)
£

276
(423)
225
4172
225
5775
(1600)
5772
(1600)
1464

13

NOTES TO THE ACCOUNTS

1) ACCOUNTS

The Accounts to 31.12.2020 have been prepared in accordance with the Charities Act 2011, Charity (Accounts and Reports) Regulations 2008 and the Statement of recommended Practice Charity SORP 2005, and under the historic cost basis as modified by the revaluation of investments.

2)

a) CLOCK

The clock was purchased and refurbished in 2014 at a cost of £2,911. It will be depreciated at £291 per annum from 2015 over a period of 10 years. Cumulative Depreciation to date is £1728 – See 2(f) below.

b) OLD MINIBUS

Cost
ADD: Refurbishment in 2020.
LESS: Depreciation to date (147 months)
Net Book Value at 31.12.2020.
Depreciation in 2020 was £1125
c) NEW MINIBUS
Cost in April 2017
LESS: Depreciation to date (44 months)
Net Book Value at 31.12.2020.
Depreciation in 2020 was £1374
d) GARAGE EXTENSION
Cost in June 2009
LESS: Depreciation to date (139 months)
Net Book Value at 31.12.2020.
£
58271
1573
59844

(58376)
1468
£
58454
(16030)
42424
£
11178
(6473)
4705

The garage extension is being depreciated over 20 years.

14

e) Depreciation charge for the year

Depreciation charge for the year
Old Minibus
New Minibus
Garage extension
£
1125
1374
559
3058

f) FIXTURES/FITTINGS & CLOCK

FIXTURES/FITTINGS & CLOCK
Clock
Fixture Board (see below)
Museum Cabinets/Notice Board
Fair sign
Net Book Value
Depreciation in
Year
£
£
1183
288
331
-
435
218
210
-
2159
506

NOTE: The fixture board cost £623 in 2017 less £292 in donations have been received over years 2017-2020 from Robin Atkins.

3) OLD FIRE STATION

A valuation of this property was carried out by Andrew Smith & Son, Chartered Surveyors on 14[th] January 2013 and was on an investment basis. Alterations to the building have been made to accommodate the new Museum. These alteration costs of £36,698 have been added to the Valuation in 2013. The figure in the accounts is £111,698.

4)

a) SHORT TERM ACCOUNT
Teachers Building Society
Instant Access
90 Day Account
£
10000
35000
45000

b) DEBTORS & PREPAYMENTS

DEBTORS & PREPAYMENTS
Debtors
Prepayments
£
1032
1971
3003
c) STOCK
Eel House postcards
Minibus booklets
£
16
250
266

15

5) COIF CHARITY FUNDS

The Trust holds 4572 Income Units with a market value at 31[st] December 2020 of £82,345.

The gain in value of £3306 in the year has been credited to Revaluation Reserves, making the total unrealised gain of £15345.

6) HERITAGE ASSESTS

Although the income for 2020 was £4,445 the Trustees have decided not to change the value in the 2020 accounts, as they believe that the lower income figure for 2020 is not permanent.

The Trustees value this heritage asset at £116,300.

The Trustees have valued these heritage assets at £1.

7) CAPITAL AND REVALUATION RESERVE

The Reserve at 31[st] December 2020 is made up as follows:-

Note
Property
3
COIF
5
Heritage Assets
6a & b
£
75000
15345
116301
206646

16

8) INTEREST AND DIVIDENDS

Total interest and dividends receivable during the year was £1966. This has been split/allocated on the basis of the average amounts held for each activity.

General Fund
Arthur Stowell Fund
Minibus Fund
Eel House
Alresford Museum
Sinking Fund
£
848
31
677
82
103
225
1966

9) STATEMENT OF SEPARATE FUNDS FOR YEAR

Opening
Balance
Net
Income
Closing
balance
General
Fund
Eel
House
A.S.
Fund
Minibus
Fund
Museum
Fund
Emerg’y
Fund
Sinking
Fund
£
£
£
£
£
£
£
76120
16173
3254
116214
9629
955
21522
12301
(15118)
31
276
(423)
4172
225
Total
£
243867
1464
88421
1055
3285
116490
9206
5127
21747
245331

17

10)
a) OPERATING GRANTS MINIBUS
COUNCILS (4)
Winchester City Council
Old Alresford Parish Council
Bighton Parish Council
ORGANISATIONS & INDIVIDUALS
Andrew Smith & Son, Auctioneers
Richard Steel & Partners
McCarthy & Stone
Pam Stevens’ obituary
Kevin Ryan
Peter Bridges
PUBLIC COLLECTIONS
Collection Box
b) EEL HOUSE GRANTS/DONATIONS
Alresford Society
Naturetrek Ltd
Alresford Rotary
Old Alresford Parish Council
c) MUSEUM SPONSORSHIP
Hellards Estate Agents
Total of receipts in Note 10
11) GIFT AID
Minibus Fund
Eel House Fund
Friends of The Avenue
Football Fixture Board
Museum Fund

£
2000
650
60
500
250
250
215
200
100
£
2710
1515
15
£
500
1400
1000
600
4240
3500
500
8240

18

12) AVENUE INCOME

AVENUE INCOME
Friends of The Avenue (includes Gift Aid £150)
Grant from NATC
Sponsorship
£

775
1000
1250
3025

19

NEW ALRESFORD TOWN TRUST

RESPONSIBILITIES OF THE TRUSTEES

31[ST] DECEMBER 2020

The Trust requires the Treasurer to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Trust and of the surplus of the Trust for that period. In preparing those financial statements, the Treasurer on behalf of the Trust has:

The Treasurer and Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the Trust, the Trustees are also responsible for safeguarding the assets of the Trust, and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Financial Statements were approved by the Trustees at a Meeting on 25[th] March 2021.

20

Harinder S Sethi FCCA 11 lkn.n R<￿. Ashfvrd. Middlesex IWJ.S 1 Tel.. OJ932 78W31 L'..Ilail.. hariJL'IIu INOEPENDENT EXAMINER'S REPORT TO The TRUSTEES OF NEW ALRESFORD TOWN TRUST (NArr) PA9es 12 10 20. is mado to NATh as a bth. in ib) Secticffi 145 01 Iho Chan'b'es Act 2011 (Ihe A￿1. Kfy ewlrk9tm￿ h&s urKlgrtak8n so thal I mighi report lo NA￿ Truslees trthe matters l am req￿red slale In an exam￿￿1,9 reFQrt ar#a lor no other purpo￿. To lullesl extwrt pe￿rtted by law, l accepi ￿ assume reskxy76ib'l¢ty w aft￿e other Th8 NArr triwoes afe reSp￿th for the sKepafatM)n of lh6 ￿(￿rrts, and othaf mattors as sol (Krt at page 22. NATh trus9S L¥)nwdw tr￿1 an audit ts requwed for trms yw wxler 3eclK)n 144(2) 01 ts 2011 Acl and that an IrxlepeTh￿ examinatx)n * r4odod. ft Is my rewsibility tt>: • examine the aCcO￿ts LN¥Jw 14S CA tr LYi11 4" under section 145151(b) of ts 2011 Aci: and . to slale whether particular matrers have ry attontim. Commission. An oxaminaiM)n Ir￿ a rEWeW of reccyds kwt by Ihe NATh, a comparison ol the ￿¥￿)urrtS ￿￿eSen￿l with ttKW rg(x)rds. h also MKludgs ￿l￿deralK)n ol any usual iteff6 or dig)sures in the accounts, arKI geeking explana1￿ from you as trustO8S C cemiThJ any wch mattws. Tr kY0C•(￿Tes WKlertkn do not Fxovide all ev#Jence that wodd b8 r￿u•r0d in an a￿1 and rw) opiriffi is given as to wlth the accoums yo5￿1 a Irue fail view, ar￿ 1Kntt￿J lo Ilx)$0 mallws sel <xit slalement below. (1) glve6 me reasoith cause to beleve Ihat in ary matenal résPOCt the rwuir6YfbOnts: to keep accountsng r9C4y(Is in acaxdartt Tmth secticxi 130 of the 2011 Act. and c(NJnbng rewywnwts ol the 2011 Act have not been rMt: Of i FCCA Date: 121h &JrH %121