
## **Trustees’ Annual Report for the period** 

**From   01 January 2025    Period start date T0       31 December 2025 Period end date** 

## **Charity name: CLEVELAND MOUNTAIN RESCUE TEAM** 

## **Charity registration number: 252905** 

## **Objectives and Activities** 

|||
|---|---|
|Summary of the purposes of<br>the charity as set out in its<br>governing document|**Cleveland Mountain Rescue Team provides a voluntary**<br>**Search and Rescue service for people who are in**<br>**difficulty in the upland areas of the North York Moors.**<br>**In addition, we provide this service when needed to**<br>**lowland, urban, animal and water/flood issues both**<br>**locally and in other parts of the UK as required**|
|Summary of the main<br>activities in relation to those<br>purposes for the public<br>benefit, in particular, the<br>activities, projects or services<br>identified in the accounts.|**The Team’s work is broad and varied. It comprises, in**<br>**the above-mentioned areas: Rescues of people who are**<br>**injured, Searches for people (some of whom are**<br>**described as vulnerable) who are lost or missing and**<br>**sometimes evacuation of people in communities**<br>**subject to flooding conditions. Sadly, sometimes we**<br>**are involved in the recovery of the deceased.**<br>**Additionally, we are trained in swift water rescue**<br>**techniques where people find themselves in difficulties**<br>**in water environments such as flooding and rivers.**<br>**Occasionally we give assistance to animals like dogs**<br>**who are in a precarious position.**<br>**This is to hopefully prevent the animal’s owner**<br>**attempting a self-rescue and subsequently getting into**<br>**difficulties.**<br>**To be able to carry out this work the Team operates a**<br>**fleet of four vehicles, one a Control vehicle equipped**<br>**with state-of-the-art IT and radios, and three 4x4**<br>**vehicles of which two are Land Rovers.**<br>**The IT facilities in the vehicles have been updated to**<br>**keep in touch with developments and now include in**<br>**the Land Rovers iPads which show inter alia, location,**<br>**route finding and essential internet connectivity. A**<br>**well-equipped modern, secure Base houses the**<br>**vehicles and our equipment. This equipment includes**<br>**inter alia technical equipment for crag work,**<br>**comprehensive medical equipment, water rescue**<br>**equipment, as well as drying and secure storage. The**<br>**Base IT facilities have also been updated. We are**<br>**pursuing plans for a technical rescue training**<br>**facility in the Base.**<br>**The Base also lends itself to be operational purposes**<br>**and has a Control Room for use in local Call Outs.**<br>**Furthermore, there are audio visual facilities for our**|





||**own training and for local groups to be invited to the**<br>**Base for talks and demonstrations.**<br>**All Search and Rescue Team members are rigorously**<br>**trained to meet local demands and the MREW (our**<br>**national representative body) guidelines. We also**<br>**provide PPE equipment to our members.**<br>**Some of our Team are Support members, who amongst**<br>**other things raise money for the Team by reaching out**<br>**to the local public and local organisations. Often this**<br>**involves a presence at local shows and events which**<br>**contributes to the public awareness of hill safety and**<br>**our activities. These members are also rigorously**<br>**trained.**|
|---|---|
|Statement confirming<br>whether the trustees have<br>had regard to the guidance<br>issued by the Charity<br>Commission on public<br>benefit|**It can be confirmed that the Team has regard to the**<br>**Charity Commission guidance on public benefit. The**<br>**services of the Team are totally free to the public.**|



**Additional information (optional)** You may choose to include further statements where relevant about: 

|||
|---|---|
|Policy on grant making|**The Charity does not provide grants**|
|Policy on social investment<br>including program related<br>investment|**The charity does not run a program of social**<br>**investment.**|
|Contribution made by<br>volunteers|**The Charity is entirely dependent upon volunteering.**<br>**No payments are made to any volunteer for their**<br>**contribution to the fulfilment of the objectives of the**<br>**charity. In 2025 volunteers gave 2714 hours of their**<br>**time to search and rescue to respond to 61 Call Outs**<br>**(52 in 2024, 51 in 2023), whilst there was a further 11**<br>**Incidents to which the full Team was not deployed.**<br>**Incidents are classed as occasions when we are**<br>**asked for advice by the authorities or times when we**<br>**are stood own before we are deployed (see below for**<br>**further explanation). The Team undertook training from**<br>**basic to advanced levels on 179 times amounting to a**<br>**further 7319 hours beyond which there are**<br>**administration and other activities is in addition to the**<br>**above hours.**|
|Other|**There are 4 Base Trustees named below. They have**<br>**been appointed and do not require re-election. Like the**<br>**other Trustees they submit a report to the AGM. The**<br>**elected Trustees submit a report to the Annual General**<br>**Meeting.**|



**Achievements and Performance** 



|||
|---|---|
|Summary of the main<br>achievements of the charity,<br>identifying the difference the<br>charity’s work has made to<br>the circumstances of its<br>beneficiaries and any wider<br>benefits to society as a<br>whole.|**In Cleveland MRT we define ‘calls for service’ in two**<br>**ways:**<br>**• A Call Out is where at least one member leaves home**<br>**or work etc to head to the Base or to an RV, having**<br>**been requested to do so in relation to a search or**<br>**rescue etc (even if stood down on the way there).**<br>**• An incident includes a range of circumstances such**<br>**as event cover where injuries are dealt with (e.g. the**<br>**Boltby Bash Mountain Bike Enduro event) or a standby**<br>**(e.g. for flooding) or we were cancelled before anyone**<br>**left home etc or the Call Out Officer dealt with a Police /**<br>**Ambulance call for advice but where no deployment**<br>**took place or a SARCALL log was transferred to**<br>**another Team to deal with. A SARCALL log is the**<br>**electronic method we use for data capture on a Call**<br>**Out.**<br>**Cleveland MRT is part of the North East Search and**<br>**Rescue Association and supports the work of this**<br>**organisation and provides mutual support to**<br>**neighbouring Mountain Rescue Teams when an**<br>**incident exceeds the capability of a single Team.**<br>**We regularly receive compliments and expressions of**<br>**gratitude via emails, social media, donations and the**<br>**press. We regularly receive thanks and verbal**<br>**appreciation from the Police and Ambulance Service.**<br>**They indicate that we make a difference.**|



**Additional information (optional)** You may choose to include further statements where relevant about: 

|Achievements against<br>objectives set|**The Team was able to meet the objective to provide a**<br>**search and rescue service 24/7 throughout 2025.**|
|---|---|
|Performance of fundraising<br>activities against objectives<br>set|**The fundraising activities of the Support Group and**<br>**others achieved the objective to provide money to**<br>**operate the Team and enable projects, such as the**<br>**acquisition of drone equipment and the required**<br>**training and licencing that will enhance our search**<br>**capabilities. Their contributions continue to enable us**<br>**to meet all our objectives.**<br>**Fundraising as raised by the Support Group £24,592.24**<br>**and the fundraising costs associated with that were**<br>**£797.00. This is achieved by unpaid volunteers in our**<br>**Support Group. The group has 14 members and**<br>**collected over £4,000 by attending events.**|
|Investment performance<br>against objectives|**The Charity maintained sufficient cash funds within**<br>**bank accounts to ensure that it can operate whilst also**<br>**placing funds in 1 and 2 year fixed term investments to**<br>**ensure that funds are available to meet current and**<br>**future needs.**|
|Other|**NONE**|





## **Financial Review** 

|**Financial Review**||
|---|---|
|Review of the charity’s<br>financial position at the end<br>of the period|**The balance of accounts shows a surplus for the year**<br>**of £24,094**|
|Statement explaining the<br>policy for holding reserves<br>stating why they are held|**Reserves are held to enable the Charity to meet its**<br>**objectives in the event that fundraising activities cease**<br>**for a period of 1 year and to enable projects for**<br>**continuing and enhancing the provision of search and**<br>**rescue within the Team’s operational area.**|
|Amount of reserves held|**Working capital reserve for 3 to 6 months - £25,000**<br>**General reserves for 2 years of running activity -**<br>**£100,000**<br>**Unspecified reserves (new kit etc) - £38,000**<br>**Earmarked reserves – vehicles - £100,000**<br>**Earmarked reserves – base maintenance/improvement -**<br>**£30,000**<br>**Earmarked reserves – Tech Wall - £28,000**|
|Reasons for holding zero<br>reserves|**N/A**|
|Details of fund materially in<br>deficit|**NONE**|
|Explanation of any<br>uncertainties about the<br>charity continuing as a going<br>concern|**N/A**|



|**Additional information (optional)**<br>You may choose to include further statements where relevant about:|**Additional information (optional)**<br>You may choose to include further statements where relevant about:|
|---|---|
|The charity’s principal<br>sources of funds (including<br>any fundraising)|**The principal sources of income are through**<br>**unsolicited donations from members of the public,**<br>**fundraising at events supported by, or organised by,**<br>**the charity.**<br>**Notable support is received from local organisations**<br>**and businesses. Acknowledgement to Sytner Group,**<br>**Mercedes-Benz of Teesside for supply of a loan**<br>**vehicle.**|
|Investment policy and<br>objectives including any<br>social investment policy<br>adopted|**The charity holds most of its funds in High Street**<br>**banks and a small sum in Charifund Accumulations**<br>**Units, a specialist charity investment product with**<br>**M&G.**<br>**The investment policy is to avoid exposing the charity**<br>**funds to risk of loss, hence investments are made with**<br>**banks that benefit from the FSCS £120,000 limit.**|
|A description of the principal<br>risks facing the charity|**The principal risks facing the charity are through action**<br>**or inaction that harms public trust reducing the**<br>**requests for the services provided by the charity and a**<br>**loss of public support.**<br>**The charity has prepared a risk register to aid with**<br>**monitoring and review of the risks faced by the charity.**<br>**Risk Register Rev3 b.xlsx This was updated and**<br>**approved by the Team during the year.**|
|Other|**NONE**|





## **Structure, Governance and Management** 

|Description of charity’s<br>trusts:||
|---|---|
|Type of governing document<br>(trust deed, royal charter)|**Constitution**|
|How is the charity<br>constituted?<br>(e.g unincorporated<br>association, CIO)|**Association**|
|Trustee selection methods<br>including details of any<br>constitutional provisions e.g.<br>election to post or name of<br>any person or body entitled<br>to appoint one or more<br>trustees|**Team Trustees are noted below. They are the**<br>**Committee/Trustee members of the Team and are**<br>**elected on an annual basis at the Team’s AGM. Should**<br>**a Trustee position become vacant throughout the year**<br>**an SGM can be called to elect a replacement.**|



|**Additional information (optional)**<br>You may choose to include further statements where relevant about:|**Additional information (optional)**<br>You may choose to include further statements where relevant about:|
|---|---|
|Policies and procedures<br>adopted for the induction and<br>training of trustees|**Trustees are directed to the Charity Commission**<br>**website to learn about the responsibilities of Trustees.**<br>**Training is provided on the procedures to be followed**<br>**by Charity Trustees. New Trustees receive ‘hand-over’**<br>**meetings and on-going support with and by existing**<br>**and retiring Trustees.**|
|The charity’s organisational<br>structure and any wider<br>network with which the<br>charity works|**The Team Constitution was last amended February**<br>**2022 and defines the running of the Team. Additionally,**<br>**there is a comprehensive set of Standard Operating**<br>**Procedures and Risk Analyses. Both are reviewed on a**<br>**regular rolling basis by the Trustees and Operational**<br>**Leads.**<br>**Operational Leads are not Trustees, they are members**<br>**with special skills in a particular field.**<br>**All Team members are encouraged to regularly read**<br>**our documentation, and they are regularly distributed**<br>**to the whole Team. There are 5 committee/trustee**<br>**meetings a year and an AGM every February.**<br>**We are currently working our way through our Strategy**<br>**Plan which was developed during the year. This will**<br>**ensure constant updates of procedures and**<br>**development of new ones where appropriate.**|
|Relationship with any related<br>parties|**We have excellent links and regular meetings with**<br>**North Yorkshire Police. At these meetings, Yorkshire**<br>**Ambulance Service, Yorkshire Air Ambulance, The Fire**<br>**Service, Mountain Rescue Dogs and several Northern**<br>**Rescue Teams are represented. Cleveland Police and**<br>**North East Ambulance Services including The Great**<br>**North Air Ambulance also regularly converse with us.**<br>**In addition, we hold regular meetings with the local**<br>**LRFs, Coastguards and Lifeboat service. Some of our**<br>**practices involve training with some of these assets.**<br>**The Charity is affiliated to and is a key partner in the**<br>**North East Search and Rescue Association (NESRA),**<br>**which represents the Mountain Rescue Teams in North**<br>**East England. This is a coordinating body and is**<br>**operational when several Teams are deployed in a**<br>**labour challenging Search event where several Teams**<br>**work together.**|





Other 

## **Reference and Administrative details** 

Charity name CLEVELAND MOUNTAIN RESCUE TEAM Other name the charity uses Registered charity number 252905 Charity’s principal address Cleveland Mountain Rescue Team, Newton under Roseberry, MIDDLESBROUGH, TS9 6QP 



## **Names of the charity trustees who manage the charity** 

|1<br>2<br>3<br>4<br>5<br>6<br>7<br>8<br>9<br>10<br>11<br>12<br>13<br>14<br>15<br>16<br>17<br>18<br>19<br>20|**Trustee name**|**Office (if any)**|**Dates acted if not for whole**<br>**year**|**Name of person (or body) entitled**<br>**to appoint trustee(if any)**|
|---|---|---|---|---|
||Sid Bollands|Base Manager|||
||Rachael McManus|Call Out Officer|||
||Gari Finch|Chair|||
||Paul OConnor|Equipment Officer|||
||Richard Rigby|Medical Officer|||
||Kath Pincott|Fundraising|||
||Grant Grieve|PRO|||
||Daniel Slane|Secretary|||
||Tim Wood|Team Leader|||
||JennyHall|TrainingOfficer|||
||Alison Selby|Treasurer|||
||Austen Floyd|Vehicle Officer|||
||Vacant|Members Rep|||
||Vacant|TechnologyOfficer|||
||||||
||||||
||||||
||||||
||||||
||||||



– Corporate trustees names of the directors at the date the report was approved 

**Director name** 

Name of trustees holding title to property belonging to the charity 

|**Trustee name**|**Dates acted if not for wholeyear**||
|---|---|---|
|Gari Finch|||
|David Little|||
|Sid Bollands|||
|Rob Johnson|||
||||
||||





**Funds held as custodian trustees on behalf of others** 

Description of the assets None held in this capacity 

Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects 

Details of arrangements for safe custody and segregation of such assets from the charity’s own assets 

## **Additional information (optional)** 

## **Names and addresses of advisers (Optional information)** 

**Type of Name Address adviser** 

**Name of chief executive or names of senior staff members (Optional information)** 

## **Exemptions from disclosure** 

Reason for non-disclosure of key personnel details 

## **Other optional information** 



## **Declarations** 

**The trustees declare that they have approved the trustees’ report above.** 

**Signed on behalf of the charity’s trustees** 


**Signature(s) Full name(s)** Martyn Gareth Finch **Position (eg Secretary,** Chair **Chair, etc) Date** 14th May 2026 





**Charity Name No (if any) CLEVELAND MOUNTAIN RESCUE TEAM Receipts and payments accounts For the period** Period start date Period end date **To from** 1-Jan-25 31-Dec-25 

## **CC16a** 

## **Section A Receipts and payments** 

|**A1 Receipts**|**Unrestricted**<br>**funds**<br>**to the nearest**<br>**£**<br>**71,682**<br>**24,592**<br>**6,808**<br>**4,674**<br>**-**<br>**-**<br>**-**<br>**-**<br>**107,756**<br>**-**<br>**-**<br>**-**<br>**107,756**<br>**16,642**<br>**8,302**<br>**19,656**<br>**7,558**<br>**2,488**<br>**2,017**<br>**5,445**<br>**5,834**<br>**5,272**<br> **73,214**<br>**10,447**<br>**-**<br> **10,447**<br>**83,661**<br>**24,095**<br>**-**<br>**297,352**<br>**321,447**|**Restricted**<br>**funds**<br>**to the nearest £**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**|**Endowment**<br>**funds**<br>**to the nearest £**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**|**Total funds**<br>**to the nearest £**<br>**71,682**<br>**24,592**<br>**6,808**<br>**4,674**<br>**-**<br>**-**<br>**-**<br>**-**<br>**107,756**<br>**-**<br>**-**<br>**-**<br>**107,756**<br>**16,642**<br>**8,302**<br>**19,656**<br>**7,558**<br>**2,488**<br>**2,017**<br>**5,445**<br>**5,834**<br>**5,272**<br>**73,214**<br>**10,447**<br>**-**<br>**10,447**<br>**83,661**<br> <br>**24,095**|**Total funds**<br>**to the nearest £**<br>**71,682**<br>**24,592**<br>**6,808**<br>**4,674**<br>**-**<br>**-**<br>**-**<br>**-**<br>**107,756**<br>**-**<br>**-**<br>**-**<br>**107,756**<br>**16,642**<br>**8,302**<br>**19,656**<br>**7,558**<br>**2,488**<br>**2,017**<br>**5,445**<br>**5,834**<br>**5,272**<br>**73,214**<br>**10,447**<br>**-**<br>**10,447**<br>**83,661**<br> <br>**24,095**|**Last year**<br>**to the nearest £**|
|---|---|---|---|---|---|---|
|Donations|**71,682**|||||**48,493**|
|Fundraising|**24,592**|||||**27,132**|
|Bank Interest|**6,808**|||||**2,137**|
|Other|**4,674**|||||**43,806**|
||**-**|||||**-**|
||**-**|||||**-**|
||**-**|||||**-**|
||**-**|||||**-**|
|**_Sub total_**_(Gross income for_<br>_AR)_|**107,756**|||||**121,568**|
||||||||
|**A2 Asset and investment sales,**<br>**(see table).**|||||||
||**-**||||||
||**-**|||||**-**|
|**_Sub total_**|**-**|||||**-**|
|**_Total receipts_**<br>**A3 Payments**|||||||
|||||||**121,568**|
||||||||
|Vehicles|**16,642**|||||**7,780**|
|Training|**8,302**|||||**8,730**|
|Base|**19,656**|||||**10,272**|
|Equipment|**7,558**|||||**8,127**|
|Comms and IT|**2,488**|||||**2,910**|
|Medical|**2,017**|||||**1,379**|
|Insurance|**5,445**|||||**2,892**|
|Fundrasingcosts|**5,834**|||||**4,716**|
|Miscellaneous|**5,272**|||||**901**|
|**_Sub total_ **|**73,214**|||||**47,707**|
||||||||
|**A4 Asset and investment**<br>**purchases, (see table)**|||||||
|**DRONE**|**10,447**||||||
||**-**||||||
|**_Sub total_ **|**10,447**|||||**-**|
|**_Total payments_**<br>**_Net of receipts/(payments)_**<br>**A5 Transfers between funds**<br>**A6 Cash funds last year end**<br>**_Cash funds this year end_**|||||||
|||||||**47,707**|
||||||||
||**24,095**|**-**|**-**|<br>**24,095**||**73,861**|
||**-**|**-**|**-**|**-**||**-**|
||**297,352**|**-**|**-**|**297,352**||**223,491**|
||**321,447**|**-**|**-**|**321,447**||**297,352**|



CCXX R1 accounts (SS) 

1 



|**Section B Statement of assets and liabilities at the end of the period**|**Section B Statement of assets and liabilities at the end of the period**|**Section B Statement of assets and liabilities at the end of the period**||
|---|---|---|---|
|**Categories**<br>Signed by one or two trustees on<br>behalf of all the trustees<br>**B1 Cash funds**<br>**B2 Other monetary assets**<br>**B4 Assets retained for the**<br>**charity’s own use**<br>**B5 Liabilities**<br>**B3 Investment assets**|Fundraising<br>Signature<br>**Details**<br>Control Vehicle V1<br>LR Ambulance V2<br>LR Ambulance V3<br>Electronic Medical Monitoring Equipment<br>Drone Equipment<br>Current Accounts<br>Other Accounts<br>Paypal<br>**Details**<br>**_Total cash funds_**<br>(agree balances with receipts and payments<br>account(s))<br>**Details**<br>**Details**<br>M&G Charifund<br>**Details**<br>Base<br>Equipment|**Unrestricted**<br>**funds**<br>**Restricted**<br>**funds**<br>**to nearest £**<br>**to nearest £**<br>**86,268**<br>**-**<br>**175,859**<br>**-**<br>**59,310**<br>**10**<br>**-**<br>**321,447**<br>**-**<br>OK<br>OK<br>**Unrestricted**<br>**funds**<br>**Restricted**<br>**funds**<br>**to nearest £**<br>**to nearest £**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**Fund to which**<br>**asset belongs**<br>**Cost (optional)**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**Fund to which**<br>**asset belongs**<br>**Cost (optional)**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**Fund to which**<br>**liability relates**<br>**Amount due**<br>**(optional)**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>Print Name<br>Alison Selby<br>Gari Finch|**Endowment**<br>**funds**<br>**to nearest £**|
||||**-**|
||||**-**|
|||||
||||**-**|
||||**-**|
||||OK|
||||**Endowment**<br>**funds**<br>**to nearest £**|
||||**-**|
||||**-**|
||||**-**|
||||**-**|
||||**-**|
||||**-**|
||||**Current value**<br>**(optional)**|
||||**50,111**|
||||**-**|
||||**-**|
||||**-**|
||||**-**|
||||**Current value**<br>**(optional)**|
||||**539,075**|
||||**224,999**|
||||**20,000**|
||||**45,000**|
||||**45,000**|
||||**15,000**|
||||**12,500**|
||||**-**|
||||**-**|
||||**When due**<br>**(optional)**|
|||||
|||||
|||||
|||||
|||||
|||||
||||Date of<br>approval|
|||Alison Selby|6-May-26|
|||Gari Finch|**6-May-26**|



CCXX R2 accounts (SS) 

2 




## **Independent examiner's report on the accounts** 

**Section A                        Independent Examiner’s Report** 

**Report to the trustees/** Charity Name Cleveland Mountain Rescue Team **members of** 

**On accounts for the year** 31[st] December 2025 **Charity no** 252905 **ended (if any)** 

**Set out on pages** CC16a pages 1 and 2 and Trustees Annual Report pages 1 to 9 

   - I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31/12/2025. 

- **Responsibilities and** As the charity trustees of the Trust, you are responsible for the preparation **basis of report** of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”). 

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed 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 that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect: 

- accounting records were not kept in accordance with section 130 of the Act or 

- the accounts do not accord with the accounting records 

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding  of the accounts to be reached. 

**Date:** 19[th] April 2026 

**Signed: Name:** David Chefneux **Relevant professional** CIPFA – Chartered Institute of Public Finance and Accountancy **qualification(s) or body (if any):** 

**Address:** Orchard House, Middle Street, Gayles, Richmond, North Yorkshire. DL11 7JF 

1 

**October 2018** 

**IER** 



## **Section B                           Disclosure** 

Only complete if the examiner needs to highlight matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners). 

**Give here brief details of** Not Applicable **any items that the examiner wishes to disclose** . 

2 

**October 2018** 

**IER** 

