2022-12-31-accounts - Peterborough Volunteer Fire Brigade

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PETERBOROUGH VOLUNTEER FIRE BRIGADE

Registered Charity no. 267667

ANNUAL REPORT AND STATEMENT OF ACCOUNTS Year ended 31 December 2022

PETERBOROUGH VOLUNTEER FIRE BRIGADE

REPORT OF THE TRUSTEES Year ended 31 December 2022

Reference and administrative information

Registered charity no. 267667

Address Fire Station Bourges Boulevard Peterborough PE1 2AF

The governing document is Rules dated 23 January 1996

Trustees T De Matteis Chief Officer A Gould Second Officer J Berrisford Treasurer (appointed 28 March 2022) M Addinall Treasurer (resigned 28 March 2022) J Benton Secretary The trustees are elected at each Annual General Meeting Bank Barclays Bank plc 1 Church Street Peterborough PE1 1EZ

Independent Examiner K M Hilliard ACA FCCA CTA Stephenson Smart & Co. 36 Tyndall Court Commerce Road Lynchwood Peterborough PE2 6LR

PETERBOROUGH VOLUNTEER FIRE BRIGADE

REPORT OF THE TRUSTEES Year ended 31 December 2022

The trustees present their report and financial statements for the year ended 31 December 2022. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) “Accounting and Reporting by Charities” (FRS 102) in preparing the annual report and financial statements of the charity.

The financial statements have been prepared in accordance with the accounting policies set out in the notes to the accounts and comply with the charity’s governing document, the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland published in October 2019.

Structure, governance and management

The trustees of the Brigade meet on a regular basis to fulfill their overall responsibility of directing the operational activities of the Brigade, to ensure all Health & Safety matters are complied with, that the Brigade’s property is properly maintained and to oversee its financial wellbeing. The Brigade endeavours to fulfill its obligation of 14 firefighters to assist their wholetime and retained colleagues and Cambridgeshire Fire & Rescue Service. The Brigade currently has 10 firefighters.

It is the responsibility of the First and Second Officers to manage the day-to-day operational duties of the Station.

The Trustees of the Charity have given due regard and adhere to the Charity Commission’s guidance on public benefit.

Appointment and induction of trustees

New trustees are appointed as required and receive comprehensive induction on the activities of the charity.

Risk management

The Trustees have examined the major business and operational risks which the Brigade faces and confirm that a system is in place to ensure that reviews are carried out regularly and that steps are taken to minimise these risks.

Objectives and activities

The Brigade's objectives and activities are:

to maintain a fully operational Fire Brigade under contract to Cambridgeshire Fire & Rescue Service;
to provide fire and rescue services in accordance with the contract with Cambridgeshire Fire and Rescue Service;
to supplement the service provided by the wholetime and retained firefighters;
to provide the necessary training and welfare facilities for the members who carry out their duties entirely on a voluntary basis;

PETERBOROUGH VOLUNTEER FIRE BRIGADE

REPORT OF THE TRUSTEES (Contd.) Year ended 31 December 2022

Objectives and activities (contd.)

to operate and maintain the Fire Station and premises, fire appliances and equipment to a high standard of preparedness for training and operational duties;
to provide adequate third party and personal accident insurances for the protection of the Brigade and its membership.

Review of activities

During the year the Brigade exceeded its obligations under the revised contract negotiated with Cambridgeshire Fire & Rescue Service in 2011.

The trustees have been active in ensuring prospective new members are given every opportunity to keep the Brigade up to full strength of 14 firefighters.

Financial review and reserves

The Statement of Accounts indicate a satisfactory result, with net incoming resources for the year of £2,667.

The reserves of the Brigade at 31 December 2022 were £478,969 of which £191,227 finances the fixed assets and the balance of £287,742 represents investment funds which are necessary to provide adequate reserves for the payment of future maintenance and repair costs on the Station and premises.

Our volunteers

The charity relies heavily on the voluntary input of our Members. We wish to thank our Members for their loyal support and service, without which the service would not be able to operate.

Future plans

In 2023 the Brigade plans to:

continue to fulfill its obligations under the contract and to be proactive in ensuring new members are trained and become active firefighters as soon as possible;
ensure availability is maintained in order to fulfill our duty to the citizens of Peterborough; and
to raise awareness of the existence and work of the Brigade among the citizens of Peterborough.

Signed on behalf of the trustees

J Berrisford

Trustee

Date:

PETERBOROUGH VOLUNTEER FIRE BRIGADE

STATEMENT OF FINANCIAL ACTIVITIES Year ended 31 December 2022

STATEMENT OF FINANCIAL ACTIVITIES Year ended 31 December 2022
		General	General
		Fund	Fund
		2022	2021
	Notes	£	£
Income and endowments
Brigade retaining fee		34,903	34,712
Station rent		13,700	13,700
Donations, sales of souvenirs, etc.		2,131	1,450
Investment income	2	640	26
		______	______
Total income		51,374	49,888
		______	______
Expenditure on
*Raising funds*
Public relations, social and welfare activities		7,648	1,483
		______	______
		7,648	1,483
		______	______
*Charitable activities*
Station expenses:
Telephone		493	575
Light and heat		6,421	4,015
Cleaning		3,315	3,646
Rates		3,865	3,897
Repairs and maintenance		7,091	15,635
Vehicle expenses		3,198	1,591
AGM expenses		211	160
Stationery and postage		21	-
IT and software		398	343
Insurances		6,007	6,947
Uniform replacements, cleaning and altering		1,093	96
Depreciation of fire station (from designated funds)		5,124	5,124
Depreciation of minibus (from designated funds)		1,107	1,477
Miscellaneous		471	158
Independent examiner’s fee		2,244	2,280
		______	______
		41,059	45,944
		______	______
		______	______
Total expenditure		48,707	47,427
		______	______

PETERBOROUGH VOLUNTEER FIRE BRIGADE

STATEMENT OF FINANCIAL ACTIVITIES (continued) Year ended 31 December 2022

Year ended 31 December 2022
	General	General
	Fund	Fund
	2022	2021
	£	£
Total incoming resources	51,374	49,888
Total resources expended	48,707	47,427
	______	______
Net (outgoing)/incoming resources and
net movement in funds	2,667	2,461
Funds balance at 1 January 2022	476,302	473,841
	_	_
Funds balance at 31 December 2022	478,969	476,302
	_	_

The accompanying notes form part of these accounts

PETERBOROUGH VOLUNTEER FIRE BRIGADE

BALANCE SHEET
As at 31 December 2022
			2022		2021
	Notes	£	£	£	£
FIXED ASSETS	3
Fire Station			187,905		193,029
Minibus			3,322		4,429
			_		_
			191,227		197,458
CURRENT ASSETS
Debtors and prepayments	4	14,285		3,384
Bank balances	5	274,692		288,699
		_		_
		288,977		292,083
		_		_
CURRENT LIABILITIES
Creditors and accruals	6	1,235		13,239
		______		______
NET CURRENT ASSETS			287,742		278,844
			_		_
NET ASSETS			478,969		476,302
			_		_
FUNDS
UNRESTRICTED FUNDS
General Purposes Fund			287,742		278,844
Designated Fund (Fire Station and Minibus)			191,227		197,458
			_		_
			478,969		476,302
			_		_
The financial statements were approved	by the trustees on 27 February 2023			and signed	on their
behalf by:
...............................................................	T De Matteis		Chief Officer
...............................................................	J Berrisford		Treasurer

The accompanying notes form part of these accounts

PETERBOROUGH VOLUNTEER FIRE BRIGADE

NOTES TO THE ACCOUNTS Year ended 31 December 2022

1 Accounting Policies

Basis of preparation

The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued in October 2019, the Charities Act 2011 and UK Generally Accepted Practice.

The charity does not include a cash flow statement on the grounds that it is applying FRS 102 Section 1A.

The financial statements have been prepared to give a ‘true and fair’ view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a ‘true and fair view’. This departure has involved following the Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

The financial statements are prepared on a going concern basis under the historical cost convention. The financial statements are presented in sterling which is the functional currency of the charity.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

Incoming resources

All incoming resources are included in the Statement of Financial Activities when the charity is entitled to the income and the amount can be quantified with sufficient accuracy.

Resources expended

Expenditure is accounted for on an accruals basis.

PETERBOROUGH VOLUNTEER FIRE BRIGADE

NOTES TO THE ACCOUNTS Year ended 31 December 2022

1 Accounting Policies (contd.)

Depreciation

Depreciation is provided on the Fire Station on a straight line basis to write off over its expected useful life of 60 years.

Depreciation is provided on the Minibus at a rate of 25% on a reducing balance basis so as to write it off over its estimated useful life.

Funds

The designated fund represents the reserves of the Brigade invested in the premises and other fixed assets. The general purposes fund represents the balance of reserves.

All funds are unrestricted.

Donated services and facilities

In accordance with the Charities SORP (FRS 102), the general volunteer time of the Members is not recognised.

PETERBOROUGH VOLUNTEER FIRE BRIGADE

NOTES TO THE ACCOUNTS (continued) Year ended 31 December 2022

2	Investment Income
			2022	2021
			£	£
	National Savings Bank interest		558	24
	Business Premium Accounts		82	2
			______	______
			640	26
			______	______
3	FIXED ASSETS
	Used by the charity
		Fire Station	Minibus	Total
		£	£	£
	Cost
	At 1 January 2022	289,632	14,000	303,632
	Additions	-	-	-
	Disposals	-	-	-
		_	______	_
	At 31 December 2022	289,632	14,000	303,632
		_	______	_
	Depreciation
	At 1 January 2022	96,603	9,571	106,174
	Charge for year	5,124	1,107	6,231
	Disposals	-	-	-
		______	______	______
	At 31 December 2022	101,727	10,678	112,405
		______	______	______
	Net book value
	At 31 December 2022	187,905	3,322	191,227
		_	______	_
	At 31 December 2021	193,029	4,429	197,458
		_	______	_

PETERBOROUGH VOLUNTEER FIRE BRIGADE

NOTES TO THE ACCOUNTS (continued) Year ended 31 December 2022

4	Debtors and prepayments	2022	2021
		£	£
	Prepayments	2,134	3,384
	Retaining fee accrued	12,151	-
		______	______
		14,285	3,384
		______	______
5.	Bank Balances	2022	2021
		£	£
	National Savings Bank - Income Bond	50,000	50,000
	- Investment Account	99,886	99,327
	Barclays Bank - Current accounts	9,670	115,028
	- Business Premium accounts	115,136	24,344
		_	_
		274,692	288,699
		_	_
6	Creditors	2022	2021
		£	£
	Retaining fee received in advance	-	12,151
	Other creditors and accruals	1,235	1,088
		______	______
		1,235	13,239
		______	______

7 Staff costs

There were no staff costs in the year (2021: £Nil).

8 Trustee Expenses and Remuneration

No expenses were paid or reimbursed to Trustees in the year (2021: £Nil). No remuneration is paid to any of the Trustees or Members of the Brigade.

9 Related Party Transactions

There were no related party transactions during the year (2021: £Nil).

10 Independent Examiner’s Remuneration

The independent examiner’s remuneration constituted a fee of £2,244 (2021: £2,280).

PETERBOROUGH VOLUNTEER FIRE BRIGADE

Independent Examiner's Report to the Trustees of Peterborough Volunteer Fire Brigade

I report to the charity trustees on my examination of the accounts of the Brigade for the year ended 31 December 2022, which are set out on pages 4 to 10.

Responsibilities and basis of report

As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the charity’s accounts carried out under section 145 of the 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 that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

accounting records were not kept in respect of the charity as required by section 130 of the Act; or
the accounts do not accord with those records; or
the accounts do 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.

K M Hilliard ACA FCCA CTA Chartered Accountant

Stephenson Smart & Co 36 Tyndall Court Commerce Road Lynchwood Peterborough PE2 6LR

PETERBOROUGH VOLUNTEER FIRE BRIGADE

Registered Charity no. 267667

ANNUAL REPORT AND STATEMENT OF ACCOUNTS Year ended 31 December 2022

PETERBOROUGH VOLUNTEER FIRE BRIGADE

REPORT OF THE TRUSTEES Year ended 31 December 2022

Reference and administrative information

Registered charity no. 267667

Address Fire Station Bourges Boulevard Peterborough PE1 2AF

The governing document is Rules dated 23 January 1996

Independent Examiner K M Hilliard ACA FCCA CTA Stephenson Smart & Co. 36 Tyndall Court Commerce Road Lynchwood Peterborough PE2 6LR

PETERBOROUGH VOLUNTEER FIRE BRIGADE

REPORT OF THE TRUSTEES Year ended 31 December 2022

Structure, governance and management

It is the responsibility of the First and Second Officers to manage the day-to-day operational duties of the Station.

The Trustees of the Charity have given due regard and adhere to the Charity Commission’s guidance on public benefit.

Appointment and induction of trustees

New trustees are appointed as required and receive comprehensive induction on the activities of the charity.

Risk management

Objectives and activities

The Brigade's objectives and activities are:

to maintain a fully operational Fire Brigade under contract to Cambridgeshire Fire & Rescue Service;
to provide fire and rescue services in accordance with the contract with Cambridgeshire Fire and Rescue Service;
to supplement the service provided by the wholetime and retained firefighters;
to provide the necessary training and welfare facilities for the members who carry out their duties entirely on a voluntary basis;

PETERBOROUGH VOLUNTEER FIRE BRIGADE

REPORT OF THE TRUSTEES (Contd.) Year ended 31 December 2022

Objectives and activities (contd.)

to operate and maintain the Fire Station and premises, fire appliances and equipment to a high standard of preparedness for training and operational duties;
to provide adequate third party and personal accident insurances for the protection of the Brigade and its membership.

Review of activities

During the year the Brigade exceeded its obligations under the revised contract negotiated with Cambridgeshire Fire & Rescue Service in 2011.

The trustees have been active in ensuring prospective new members are given every opportunity to keep the Brigade up to full strength of 14 firefighters.

Financial review and reserves

The Statement of Accounts indicate a satisfactory result, with net incoming resources for the year of £2,667.

Our volunteers

The charity relies heavily on the voluntary input of our Members. We wish to thank our Members for their loyal support and service, without which the service would not be able to operate.

Future plans

In 2023 the Brigade plans to:

continue to fulfill its obligations under the contract and to be proactive in ensuring new members are trained and become active firefighters as soon as possible;
ensure availability is maintained in order to fulfill our duty to the citizens of Peterborough; and
to raise awareness of the existence and work of the Brigade among the citizens of Peterborough.

Signed on behalf of the trustees

J Berrisford

Trustee

Date:

PETERBOROUGH VOLUNTEER FIRE BRIGADE

STATEMENT OF FINANCIAL ACTIVITIES Year ended 31 December 2022

STATEMENT OF FINANCIAL ACTIVITIES Year ended 31 December 2022
		General	General
		Fund	Fund
		2022	2021
	Notes	£	£
Income and endowments
Brigade retaining fee		34,903	34,712
Station rent		13,700	13,700
Donations, sales of souvenirs, etc.		2,131	1,450
Investment income	2	640	26
		______	______
Total income		51,374	49,888
		______	______
Expenditure on
*Raising funds*
Public relations, social and welfare activities		7,648	1,483
		______	______
		7,648	1,483
		______	______
*Charitable activities*
Station expenses:
Telephone		493	575
Light and heat		6,421	4,015
Cleaning		3,315	3,646
Rates		3,865	3,897
Repairs and maintenance		7,091	15,635
Vehicle expenses		3,198	1,591
AGM expenses		211	160
Stationery and postage		21	-
IT and software		398	343
Insurances		6,007	6,947
Uniform replacements, cleaning and altering		1,093	96
Depreciation of fire station (from designated funds)		5,124	5,124
Depreciation of minibus (from designated funds)		1,107	1,477
Miscellaneous		471	158
Independent examiner’s fee		2,244	2,280
		______	______
		41,059	45,944
		______	______
		______	______
Total expenditure		48,707	47,427
		______	______

PETERBOROUGH VOLUNTEER FIRE BRIGADE

STATEMENT OF FINANCIAL ACTIVITIES (continued) Year ended 31 December 2022

Year ended 31 December 2022
	General	General
	Fund	Fund
	2022	2021
	£	£
Total incoming resources	51,374	49,888
Total resources expended	48,707	47,427
	______	______
Net (outgoing)/incoming resources and
net movement in funds	2,667	2,461
Funds balance at 1 January 2022	476,302	473,841
	_	_
Funds balance at 31 December 2022	478,969	476,302
	_	_

The accompanying notes form part of these accounts

PETERBOROUGH VOLUNTEER FIRE BRIGADE

BALANCE SHEET
As at 31 December 2022
			2022		2021
	Notes	£	£	£	£
FIXED ASSETS	3
Fire Station			187,905		193,029
Minibus			3,322		4,429
			_		_
			191,227		197,458
CURRENT ASSETS
Debtors and prepayments	4	14,285		3,384
Bank balances	5	274,692		288,699
		_		_
		288,977		292,083
		_		_
CURRENT LIABILITIES
Creditors and accruals	6	1,235		13,239
		______		______
NET CURRENT ASSETS			287,742		278,844
			_		_
NET ASSETS			478,969		476,302
			_		_
FUNDS
UNRESTRICTED FUNDS
General Purposes Fund			287,742		278,844
Designated Fund (Fire Station and Minibus)			191,227		197,458
			_		_
			478,969		476,302
			_		_
The financial statements were approved	by the trustees on 27 February 2023			and signed	on their
behalf by:
...............................................................	T De Matteis		Chief Officer
...............................................................	J Berrisford		Treasurer

The accompanying notes form part of these accounts

PETERBOROUGH VOLUNTEER FIRE BRIGADE

NOTES TO THE ACCOUNTS Year ended 31 December 2022

1 Accounting Policies

Basis of preparation

The charity does not include a cash flow statement on the grounds that it is applying FRS 102 Section 1A.

Incoming resources

All incoming resources are included in the Statement of Financial Activities when the charity is entitled to the income and the amount can be quantified with sufficient accuracy.

Resources expended

Expenditure is accounted for on an accruals basis.

PETERBOROUGH VOLUNTEER FIRE BRIGADE

NOTES TO THE ACCOUNTS Year ended 31 December 2022

1 Accounting Policies (contd.)

Depreciation

Depreciation is provided on the Fire Station on a straight line basis to write off over its expected useful life of 60 years.

Depreciation is provided on the Minibus at a rate of 25% on a reducing balance basis so as to write it off over its estimated useful life.

Funds

The designated fund represents the reserves of the Brigade invested in the premises and other fixed assets. The general purposes fund represents the balance of reserves.

All funds are unrestricted.

Donated services and facilities

In accordance with the Charities SORP (FRS 102), the general volunteer time of the Members is not recognised.

PETERBOROUGH VOLUNTEER FIRE BRIGADE

NOTES TO THE ACCOUNTS (continued) Year ended 31 December 2022

2	Investment Income
			2022	2021
			£	£
	National Savings Bank interest		558	24
	Business Premium Accounts		82	2
			______	______
			640	26
			______	______
3	FIXED ASSETS
	Used by the charity
		Fire Station	Minibus	Total
		£	£	£
	Cost
	At 1 January 2022	289,632	14,000	303,632
	Additions	-	-	-
	Disposals	-	-	-
		_	______	_
	At 31 December 2022	289,632	14,000	303,632
		_	______	_
	Depreciation
	At 1 January 2022	96,603	9,571	106,174
	Charge for year	5,124	1,107	6,231
	Disposals	-	-	-
		______	______	______
	At 31 December 2022	101,727	10,678	112,405
		______	______	______
	Net book value
	At 31 December 2022	187,905	3,322	191,227
		_	______	_
	At 31 December 2021	193,029	4,429	197,458
		_	______	_

PETERBOROUGH VOLUNTEER FIRE BRIGADE

NOTES TO THE ACCOUNTS (continued) Year ended 31 December 2022

4	Debtors and prepayments	2022	2021
		£	£
	Prepayments	2,134	3,384
	Retaining fee accrued	12,151	-
		______	______
		14,285	3,384
		______	______
5.	Bank Balances	2022	2021
		£	£
	National Savings Bank - Income Bond	50,000	50,000
	- Investment Account	99,886	99,327
	Barclays Bank - Current accounts	9,670	115,028
	- Business Premium accounts	115,136	24,344
		_	_
		274,692	288,699
		_	_
6	Creditors	2022	2021
		£	£
	Retaining fee received in advance	-	12,151
	Other creditors and accruals	1,235	1,088
		______	______
		1,235	13,239
		______	______

7 Staff costs

There were no staff costs in the year (2021: £Nil).

8 Trustee Expenses and Remuneration

No expenses were paid or reimbursed to Trustees in the year (2021: £Nil). No remuneration is paid to any of the Trustees or Members of the Brigade.

9 Related Party Transactions

There were no related party transactions during the year (2021: £Nil).

10 Independent Examiner’s Remuneration

The independent examiner’s remuneration constituted a fee of £2,244 (2021: £2,280).

PETERBOROUGH VOLUNTEER FIRE BRIGADE

Independent Examiner's Report to the Trustees of Peterborough Volunteer Fire Brigade

I report to the charity trustees on my examination of the accounts of the Brigade for the year ended 31 December 2022, which are set out on pages 4 to 10.

Responsibilities and basis of report

As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘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 giving me cause to believe that in any material respect:

accounting records were not kept in respect of the charity as required by section 130 of the Act; or
the accounts do not accord with those records; or
the accounts do 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.

K M Hilliard ACA FCCA CTA Chartered Accountant

Stephenson Smart & Co 36 Tyndall Court Commerce Road Lynchwood Peterborough PE2 6LR

Peterborough Volunteer Fire Brigade Fire Station Bourges Boulevard Peterborough PE1 2AF

K M Hilliard ACA FCCA CTA 36 Tyndall Court Commerce Road Lynchwood Peterborough PE2 6LR

Dear Sirs

The following representations are made on the basis of enquiries of management and staff with relevant knowledge and experience such as we consider necessary in connection with your independent examination of the charity’s financial statements for the year ended 31 December 2022. These enquiries have included inspection of supporting documentation where appropriate and are sufficient to satisfy ourselves that we can make each of the following representations. All representations are made to the best of our knowledge and belief.

GENERAL

We acknowledge that the work performed by you is substantially less in scope than an audit performed in accordance with International Standards on Auditing (UK) and that you do not express an audit opinion.
We confirm that the charity was entitled to exemption under section 144 of the Charities Act 2011 the requirement to have its financial statements for the financial year ended 31 December 2022 audited.
We have fulfilled our responsibilities as directors / trustees as set out in the terms of your engagement letter dated 9 February 2022, under the Charities Act 2011 for preparing financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), for being satisfied that they give a true and fair view and for making accurate representations to you.
All the transactions undertaken by the charity have been properly reflected and recorded in the accounting records.
All the accounting records have been made available to you for the purpose of your independent examination. We have provided you with unrestricted access to all appropriate persons within the charity, and with all other records and related information requested, including minutes of all management and trustee meetings and correspondence with The Charity Commission.
The financial statements are free of material misstatements, including omissions.
The effects of uncorrected misstatements are immaterial both individually and in total.

ASSETS AND LIABILITIES

The charity has satisfactory title to all assets and there are no liens or encumbrances on the charity’s assets, except for those that are disclosed in the notes to the financial statements.
All actual liabilities, contingent liabilities and guarantees given to third parties have been recorded or disclosed as appropriate.
We have no plans or intentions that may materially alter the carrying value and where relevant the fair value measurements or classification of assets and liabilities reflected in the financial statements.

ACCOUNTING ESTIMATES

The methods, data and significant assumptions used by us in making accounting estimates, and their related disclosures, are appropriate to achieve recognition, measurement and disclosure that is reasonable in the context of the applicable financial reporting framework.

LEGAL CLAIMS

We have disclosed to you all claims in connection with litigation that have been, or are expected to be, received and such matters, as appropriate, have been properly accounted for, and disclosed in, the financial statements.

LAWS AND REGULATIONS

We have disclosed to you all known instances of non-compliance or suspected noncompliance with laws and regulations whose effects should be considered when preparing the financial statements.

RELATED PARTIES

Related party relationships and transactions have been appropriately accounted for and disclosed in the financial statements. We have disclosed to you all relevant information concerning such relationships and transactions and are not aware of any other matters which require disclosure in order to comply with legislative and accounting standards requirements.

SUBSEQUENT EVENTS

All events subsequent to the date of the financial statements which require adjustment or disclosure have been properly accounted for and disclosed.

GOING CONCERN

We believe that the Charity's financial statements should be prepared on a going concern basis on the grounds that current and future sources of funding or support will be more than adequate for the its needs. We have considered a period of twelve months from the date of approval of the financial statements. We believe that no further disclosures relating to the Charity's ability to continue as a going concern need to be made in the financial statements.

GRANTS AND DONATIONS

All grants, donations and other income, the receipt of which is subject to specific terms or conditions, have been notified to you. There have been no breaches of terms or conditions in the application of such income.

Yours faithfully

J Berrisford

Signed on behalf of the trustees

Date: