FOEBS
The Edith Borthwick School Enterprise Drive Braintree Essex CM7 2YN foebs2015@gmail.com Registered Charity number: 27 0 773
Tuesday November 1, 2022
Friends of Edith Borthwick School Treasurer’s Report
Charity Accounts
The financial year for the Friends of Edith Borthwick School runs from 1st September until 31st August. The Annual Treasurer’s Report has been compiled based on the guidelines issued by the Charity Commission. The attached supporting Charity Accounts, presented for the Financial Year 2021/2022, have been prepared on a receipts and payments basis and have also been compiled in accordance with the guidelines issued by the Charity Commission with the exception that the amounts are not rounded to the nearest £.
Note: as the income has exceeded the £25,000 threshold this year, the accounts will require independent examination before submission to the Charity Commission.
Objectives of the Friends of Edith Borthwick School
FOEBS organises events and raises funds for the school, to be spent on things that the school budget cannot pay for. We have two aims:
firstly to raise money to benefit our learners by engaging in activities, providing facilities and equipment that supports the school and enhances the education of the learners.
and secondly, to promote the strong sense of community that exists by developing effective relationships between staff, parents, and others, associated with the school,
Account Overview
The opening balance of the FOEBS bank accounts was declared as £20,136.87 on September 1st 2021. However, the PayPal balance of £972.06 had been missed from this prior year declaration. The closing balance was £36,484.53 on 31st August 2022. Income totalled £31,791.72 and Expenditure £16,416.12. A detailed breakdown of the accounts is provided with this document.
Summary of Main Fundraising Activities Autumn Term 2021
Fundraising planned this year was again limited due to the Coronavirus pandemic. Fundraising in the Autumn Term commenced with the postponed Leavers Disco. This raised £121. Followed by the postponed Summer Picnic £59. A unique event was held to support one of our learner's talents by publicly displaying his maps, this raised £64. Bags2School raised £54 but due to the effort involved and concerns with the ethics of the initiative this will not be repeated. There was then a coin collection by learners in Smarties tubes over half term which raised £449, this was the gift that kept on giving as tubes continued to be handed in for several months. With the progression of the Autumn Term, more restrictions were introduced and meant the limited numbers for the Rock Choir event which raised £741 and really got everyone in the festive spirit - a huge thanks to the choir. A new Christmas activity of learners creating their own cards raised £296 alongside a hastily rearranged snow event - thanks to the school staff for stepping in at short notice when volunteers were no longer permitted on site, and to Vicky for sourcing snow fluid from anyone that had any. Finally, this was the term that kicked off some bigger projects - Early Years Playground so far this year has raised £2,230 and Animal Therapy £4,202
Spring Term 2022
This was due to be a quieter term with regards to events. However, a violent storm damaged our Animal Therapy area and required an additional urgent appeal to enable repairs.
Summer Term 2021
The year concluded with a Edith Borthwick's Got Talent donations (part of Other Income) and the Sponsored Walk in part to fund the Leavers Disco. The inaugural event raised £6,680 which will be boosted considerably by the gift aid reclaim next year. Some learners did exceptionally well with their sponsorship and were rewarded with certificates as well as the winning class getting a pizza party. That was a narrowly fought contest with just £5 between the top 2 classes. Despite the name (walk - yes we dropped the inclusion clanger there), every learner had the opportunity to participate either onsite or very excitedly offsite. A huge thank you to the school staff for the extraordinary amount of planning and running the event.
There had been high hopes of getting Headteacher Dan a place on the big water tower abseil ready for another sponsorship effort. Sadly, we were unable to make this happen and Maggie claims she is terrified of heights but we are hoping to persuade another volunteer in 2023.
We finished the year with a picnic which raised £863.
Note that all these quoted amounts are the gross incomes from events and excluded any costs associated with running them (see Expenditure section).
Ongoing Fundraising
Second hand school uniform has been sold periodically throughout the year and thank you to Julie for organising this. We were also donated other items to sell from instruments to ink cartridges and a computer and thank you to Jacqui for selling these, in total this raised £377.
Our ongoing fundraising through subscriptions £1,810 and lottery £1,495 have also continued.
Other income
Other sources of income to the FOEBS bank accounts are Amazon Smile, Easy Fundraising, Empties Please (Ink Cartridge Recycling) £483 And one off donations from individuals including PayPal Giving donations, fundraisers such as birthdays and marathons and also specific sponsorship of our events £2,812. We will not name all these here as some requested to remain anonymous. Our new purchase of a Roll A Coin situated in Reception has now paid for itself and provides a lovely sensory trip out of the classroom for some of our learners - 10ps and £1s work best. Edith Borthwick's Got Talent and Wear a Xmas Jumper are also included in the total.
Gift Aid is an easy contributor to the FOEBS income. Any donations via Facebook and PayPal Giving have automatically been reclaimed at £478, but we have not yet completed our manual submission for the tax year 2021/22 whilst we renew the individual taxpayer declarations to support it. We estimate that about £1,000 will be due. This is boosted for the first time by claiming through the Gift Aid on Small Donations Scheme for all of our coin collections. Sponsored walk donations will be claimed in the next tax year which is our next financial year also, that calculation is TBD.
Interest was a very low £2. However, we are aware of the need to move all spare funds to our savings account and potentially switch accounts given the economic climate changes resulting in higher interest rates.
Lastly, FOEBS is extremely grateful to the organisations that have granted us money. In total £8,000 was given by FSJ Charities and Charles S French to provide Funky Feet music and dance training for our staff to support our learners.
Expenditure
FOEBS has a number of costs incurred throughout the year, both regular and stand-alone. These are listed below:
| Description | £ | |
|---|---|---|
| Accountantfees- RobertArchibold | (125.00) | |
| 3x35lstorage boxes | (28.00) | |
| Canva subscription | (107.88) | |
| ParentKind Fee | (116.00) | |
| March Parent Support Grouprefreshments | (20.23) | |
| Roll a Coin spare key | (5.00) | |
| LotteryLicence | (20.00) | |
| (422.11) |
Our regular annual payments are to Braintree Council and Parentkind (PTA fundraising network). We have noted that ParentKind now includes a Canva subscription so in future this cost will no longer be incurred. We are seeking a free volunteer to examine our accounts ongoing and further reduce our costs. General expenses included spare keys and storage for our container and sharing the cost of refreshments for our parent/carer monthly meetings.
FOEBS also funds bids from classes to be spent wherever the teacher felt it was needed, whether resources, stationary or treats for a class party. In 2021/22 we have funded a dark den, swing, coach and end of term ice cream treats for every learner. Including the grants, the total given to school was £10,043. Within this we have begun spending the designated reserves being held of £1,964 from the Edward Bird Memorial; a reflection garden is being constructed with arbour, windchimes, mirrors and a moving sculpture. £675.75 remains to be spent.
Our fundraising expenses - the costs to run the events or the purchase of what the specific event fundraiser was for, was £5,951. A detailed breakdown of the event spending is provided with this document. The biggest of these included Animal Therapy £3,507, Early Years Playground £500 and Leavers Disco £877.
Reserves
FOEBS has no restricted reserves. However, we have ringfenced/designated reserves to cover our specific fundraising events where we fundraised and committed donations would be spent for a specific purpose (Animal Therapy £660 and Early Years Playground £1,730), minibus replacements £17,000, the remainder of the Reflection Garden £676 and our Trustee agreed General Operating Reserve £2,000 and Minimum Reserve level £5,000.
Challenges Faced This Year
Parents and learners showed their adaptability and enthusiasm by joining in with fundraising events offered this year. Despite Coronavirus restrictions at times affecting our ability to hold in-person events, we hope we still managed to promote the strong sense of community at Edith Borthwick.
With banking hours and now branches reduced, taking online payments proved more convenient than having to handle cash. We would like to continue to pursue cashless payments and those automatically linked with gift aid reclaim to further reduce the administrative burden on the Treasurer(s).
I was optimistic that with the return to normality post the pandemic, FOESB will once again be able to organise events for all the our school community to enjoy and to raise more funds for the benefit of learners. However, we are very much aware of the increasing pressure on finances during the cost of living crisis, and our aim is to work on increasing donations from donors external to the school community.
It is worth a look at the trend of the accounts in recent years; FOEBS has had its most successful income year in 9 years. We have some big wishes on the list (replacement minibuses, playground, forest school, swimming pool) and if we can continue the fundraising momentum these wishes will be realised.
| Funds Bought Forward |
Income | **Expenditure ** | Funds Carried Forward |
Spending Notes | |
|---|---|---|---|---|---|
| 2013-14 | 20,690.87 | 8,614.34 | (3,521.09) | 25,784.12 | |
| 2014-15 | 25,784.12 | 5,745.02 | (9,688.13) | 21,841.01 | |
| 2015-16 | 21,841.01 | 4,542.37 | (8,597.93) | 17,785.45 | |
| 2016-17 | 17,785.45 | 7,113.14 | (10,563.29) | 14,335.30 | £6kgazebo £2k sensorybus |
| 2017-18 | 14,335.30 | 8,367.69 | (4,760.17) | 17,942.82 | |
| 2018-19 | 17,942.82 | 29,756.51 | (12,776.22) | 34,923.11 | £11k outdoor equipment |
| 2019-20 | 34,923.11 | 6,906.60 | (18,608.72) | 23,220.99 | £18k minibus |
| 2020-21 | 23,220.99 | 8,829.14 | (11,913.26) | 20,136.87 | |
| 2021-22 | 21,108.93 | 31,791.72 | (16,416.12) | 36,484.53 | £8k FunkyFeet dancegrants |
FOEBS would like to thank all parents, staff and our other donors who continuously support the fundraising efforts of the school.
Sarah Downing FOEBS Treasurer 01/11/2022
THE FRIENDS OF EDITH BORTHWICK SCHOOL ACCOUNTS FOR THE PERIOD 1ST SEPTEMBER 2021 TO 31ST AUGUST 2022
| £:p INCOME Donations 2,812.18 Grants 8,000.00 Subscriptions 1,810.00 Your School Lottery 1,494.90 Gift Aid 477.75 Interest 2.47 Other Income (Easy Fundraising, Amazon Smile, Empties Please) 483.38 Fundraising (excl. below) 14,665.91 Receipts from charitable activities (Rock Choir, Snow, IQ Cards) 1,614.22 Proceeds of Sale of Gifts in Kind (Bags2School & Selling Donated Items) 430.91 EXPENDITURE General Expenses (422.11) From Specific Fundraising (see Event Summary for details) (5,950.56) Other School Purchases (10,043.45) SURPLUS/(DEFICIT) FOR YEAR FUNDS BROUGHT FORWARD - as accounted FUNDS BROUGHT FORWARD - missed PayPal account balance REPRESENTED BY Balance in Current Account (Natwest Bank) 19,297.33 Balance in Savings Account (Barclays Bank) 16,488.25 PayPal balance 698.95 Cash in Hand 0.00 Total Unrestricted Reserves Ringfenced/Designated Fundraising (see Event Summary for details) Ringfenced/Designated Fundraising -- 2x minibus replacements in next 5 years Ringfenced/Designated Edward Bird memorial (Reflection Garden) Minimum Reserve level agreed by Trustees 28/02/2019 & 14/07/2022 General Operating Reserve -- agreed by Trustees 28/02/2019 & 14/07/2022 Net Unrestricted Reserves after Designations No funds are restricted |
£:p |
|---|---|
| 31,791.72 | |
| (16,416.12) | |
| 15,375.60 20,136.87 972.06 |
|
| 36,484.53 | |
| 36,484.53 | |
| 2,390.19 17,000.00 675.75 5,000.00 2,000.00 |
|
| 9,418.59 | |
4th November 2022 The accounts were approved by the Board of Trustees on…...........................................................................
and were signed on its behalf by Mrs Sarah Downing
Signed:….........................................................
FOEBS Accounts 2021-22 FINAL.xlsx - FY 2021-22
Sgan Brown Flat 3, 162 London Road Brentwood Essex CM144NS REPORT TO THE BOARD OF TRUSTEES ON CHARITY ACCOUNTS PREPARED FOR FRIENDS OF EDITH BORTHWICK SCHOOL CHARITY REGISTRATION NO. 270773 FOR ACCOUNTING PERIOD 1ST SEPTEMBER 2021 TO 31ST AUGUST 2022 have prepared the charity accounts for Friends of Edith Borthwick School for the period 1sI September 202110 3151 August 2022, based on the information provided by the Treasurer, Mrs Sarah Downing. I have duly examined all documenlalion, receipts. and bank statements, and can confim the a¢¢ounts are cle8n. I can conclude that the accounts for 2021-2022 are compliant 1th Money Laundering Regulations 2007 larnended 20121. Recommendations.. No further recommendatKJns are required. Examinèr. Sean Brcivm Dale.. 26th June, 2023 /oL/gJ Signed.. Sean Brtswn Dated: 26106/2023 gi/OI]z 2
Workpaper: The Directions and documentation Step Don& + Notss ir¥¢Uon 1: Chock vthothèr th8 charity is ellgible to have an indep•ndent gxamination Che¢ked the charity audit threshold applying to the accounts to be reviewed ccounts are over 25k Checked an audit is not required for any other reason udit not required for any ther reason Confirmed the charity is •ligible for independent examination Confirmed the amount ol the charty's income lo figure shown the accounts (including any branches} and confirmed that income and assets are below the audit threshold or, rf applicable, obtained a copy of the letter from the Commission approving an audit dispensation es es If the charity has one or more subsi¢Jiaries confimied that group accriunts are not required by law If a charitable company checked that the audit exemption slatemant has been made IA NIA If ap licable, rechecked the threshold calculation during the examination If the charty's income 15 more than £250,000 confimed that the examiner is a member of one of the listed bodies If applicable, informed the Iruslees that the Charity is not eligible for an indepèndent examination If receipts and payments accounts have been prepared, checked that the charity'5 gros$ income is less than £250.000 and that il is not a company If receipts and payrnenls a¢¢ounts have been Ppared, check that there i8 no requirement to prepare acciuals accounts in the charity's goveming document or for any other reason If applicable, informed the trustees that the charity is not eligible lo prepare receipts and payments accounts Dirèction 2: Check for any conflict of interest that provents the examinor from carrying out their Independent •xamination Confirrned that there are no ¢lose personal Telalionships wilh the Iruslees that compromise independence Confirmed as having no the day lo day involvement in the adminislralion of the charity If providing other services lo the charity then confirmed that all the criteria in Direction 2 necessary for independence are met Identified that there are no Circumstances in the examinerfs judgment that would reasonably lead lo thè perception that the examiner is not independent Considered whether sufficiently skilled tr) cary out the examination and. %there required, confirmed membershlp of a listed body If applicable, infomed the trustees that you are nol eligible lo carry out the independent examination Dlre¢tion 3.. Record your independent oxamination File of working papers pPared to document the work undertaken (see the Direction for guidan¢e on key working papers) Evidence of appointment on file IA IA NIA es- income less than 50,000 e5- nts requirement oled NIA es- no close personal relatK)nships es- no involvement es es- no circumstances es NIA his document wll be the Drkpaper. equesled Ir> be xaminer on May 17. 023. Signed= Sedn ilr(kwn Dated.. 2610612023 L6/u (/z 3
If issued, letter of engagement signed by the trLfslees on file Documentstion of steps required by Direction 1 are all done Documentatson that steps required by Direction 2 are all done Anatykn'cal review documented Areas of concern identified and noted whether the$e were resolved or if unresolv43d and significant have included them in the examinef$ report Verrficallon and vouching procedu5 undertaken and any checks made are on file IA es es resent in thSs flle o areas of concern dentified es- see below Signed: Sean Brown Dated: 2610612023
inal Balances in Current Account (Natwestl, Savings Account {Barclays}, Paypal and Cash in hand eviewed. Treasurer prepared a¢untS list followng.. lanrE in Current Account (Natwesl Bank) 19,297.33 Balanse in Saving5 Account (Barclays Bank) 16,488.25 PayPal balance 898.95 ash in Hand 0.00 eview of statements showed the following.. 19297.33 2022-08 Bank Stslem8nt Reviewed 16488.25 2022-06 Bank Statement Reviewed 98.95 2022-08 Slatetnpnt Reviewed Cash In Hand No deviation5 noted. andom sampling for the following also performed. 0111%) out of 349 items foming income reviewed, validated against receipt. bank slalement, and ccounts prepared, as appropriate. 01-09-21- MARK STEPHENS. SUBS- £5 14-09-21- ANDREW BARNES- £1000 29-09-21 - PayPal Giving Fund- £475 20-10-21- RAY& BARBARACHINNERY- SU8S-£S 05-10-21- YOUR SCHOOL LOThERY- £99.2 o1.11-21-jan1 dent- Rock Choir- £32 30-11-21- ppgfuk@paypaygivingfund.org- Gift Aid & Animal Therq)y- £242.5 01-12-21-GARY WASHBROOK- SUBS-£5 14-12-21 ParentPay Snow part oF£187.10- £183.16 14.12_21 ParenlPay Xmas Jumpers part of £187.10- £3.94 31-01-22- ppgfuk@paypaygivirofund.org- Leonoras Birthday part of £21 £20 31.01.22- ppgfuk@payp3ygivirofund.org-. Give at Checkout part Df £21- £1 15-02-22- ELLIS LOUISE- SUBS- £5 21-02-22- A Barnes- Animal Therapy Stomi Damag8-E85 01-03-22- Laurènce C- annual sub5cription- £5 18-03-22 FSJ CharrtEs Grant foi Funky Feet rnusic ch4ue- £5000 2&0>22- Charles S French C- t3000 30-03-22- ppgfuk@paypaygivingfund.org- Animal TrapY Storm Damage & Grft AKI- £2022.75 08-04-22_ Triconex donation- £700 01-04-22- MARK STEPHENS-SUBS- £5 03-05-22- KATHARINE HARTLEY- SUBS- £20 09-05-22-ATnazon Smile- £70.42 24-05-22- AGohols Ltd (Lucy Collirywood colleaguesl- £750 01-06-22- MARK HOOKER- SUBS- £5 01-06-22- JO PROCTOR -SUBS- £10 01-06-22- KATHARINE HARTLEY- SUBS-£20 01-07-22- MARK HOOKER- SUBS- £5 15-07-22- DENTAL SMILES. SUBS- £50 20-07-22- RAY & BARBARA CHINNERY- SUBS- £5 0&07-22- YOUR SCHOOL LOThERY- £92.8 27-07-22- ppgfuk@paypaygivingfund.org- FabOok EY Playground fundraiser part of £1148 79- £5 27-07-22- ppgfuk@P8yP2ygiviThJfutKI.org- Facebook Gray fundraiser part of £1148.79- £1129.29 27-07-22- ppgfuk@P8ypaygivinglund org Gift Aid part of £1148.79- £12.5 27-07-22- ppgfuk@paypaygivin9lund org - Give at Ched(oul part of £1148.79- £2 S08-22- ppgfuk@paypaygivingfund.org- Facebook Gray fundraiser part of £690.95_£684.7 S08-22- ppgfuk@paypaygivingfund.ortJ- Gift Aid part of £690.95- £6.25 014-22- DEBBIE HART- SUBS- £5 OW8-22-YOUR SCHOOL LOThERY-£17.7 1fv08-22- Amazon Smile- £67.35 2>08-22- Easylundrai$ing- £15.54 Si8ned.. Sew Brown Dated.. 2610612023 16/u&1£3
11119%) out of 58 items forming expenses were also reviewed. validated against recoipt, bank tatemenl, and a¢¢ounts Ppared, as appropriate. 09-021- VICKY FAULKS- jacqui'5CLASS part of 213.18 Overpaid by £3.22- £1209.96) 09-09-21- VICKY FAULKS- jacqui'sCLASS part of213.18 Overpaid by £3.22- £13.22) 09-09-21- £3.22 Wicky refvnded by PayPal- £3.22 15-10-21- POSTCARDS FOR OWENS EXHIB IWi¢kyl- q351 09-11-21- R08ERT ARCHIBOLD ACCOUNTS- £11251 01.12-21 Raffles tickets Ivickyl-£18.351 17-01-21- 3x 351 storage boxes IVl¢kyl- £1281 21-03-22- Amazon order Ivickyl-£1158.971 01-04-22- School for Funky Feel grant- £15000} 16-05-22- School for Dancing grant- £130001 02.08-22- Btainttee DiStrt Council Lottery CEnCe renewal-£1201 Copy of approved accounts on file es- FOEBS Accounts 021-22 FINAL.xlgx Copy of trustees, annual report on file reasurers Report ontained in the above xcel file. er reports.. Ghll 2022 Chairs eport.docx GM MINUTES NOV 022.docx es Copies of information relied upon os part of the examination are on file If applicable. copies of written assurances given Recorded the GonGIusions drawn as an outcome of the independent examlnation that support the examinerfs report are on file NIA Recorded any matters of material significance about %thich a report musl be made direct lo the Commission Recorded whether lo exercise discretion and report on relevant matters direct lo the Commission Dlr8¢tlon 4: Plan your Sndependent examlnation Obtained an understanding of the charity's conslitulion, objectives. organisational structure, the funds managed. ils activitie8 and accounting records and systems Planned spe¢ifi¢ exarnin&tion procedure3 appropriate to the circumstances of the charity NIA NIA es- sampled some rtem5 and validated gainst the accounts prepared and receipts 1 statements available Reviewed whether any areas for improvement were adwsed lo the trustees in the prgvious year's independent &xamineVs report {or audh pOrt and management letter) and looked to see Èf any action taken None were advised. Considered the flnancial rfsks idenlrfied and, where accwa15 accounts prepared. considered whether the trustees have evidence that shows that the charity is a going concern Noted any implications for the &xamine¢s report and for Separate reporting lo the Commission Direction 5: Chgck that accountlng records are kgpt to tho rgqulrod $tsndard No financlal rfsks. No ccrual accounts repared. IA Signed: SeAn Browi Dated.. 2610612023 8/23
Checked that accounting records have been kept are complete and considered if they have been kept lo the required standard es- accounts are very robust, detsiled excel h links and ocumentalion nderpinning everything reasurer presents nnual accounts at the GM and Iruslees review nd ¢on¢ur within two eeks, prior lo independent examination NIA- no corrections ade Asked the trustees about how they ensure the accounting Tecords are complete If corrections made or records created during the examination. the trLFslee approval for these has been sought and obtained Asked the trustees il they carried out a review of the charity'5 intemal financial controls in the year reported es Contro15 in the Conslilirtion Expense Policy Bank accounts require double signatures Majority Iruslee vole required for spending ReseNes Dutlined Noted any implications for the examiner's report and for separate reporting lo the Commission Oirection 6: Check that th¢ a¢¢ounts are con5i5tent with thg accounting rècords Compared the accounts with the underlying accounting records es Checked some entries from the listing of transactions of income and expenditure to vouchers such as invoices, bank statements. and Tecei IA es- delai15 of sampling bove in Section 3 If applicable, confimed that the trustees have taken the necessary steps to ensure that re$tricted or endowed funds are correctly reported in the accounts If additional che¢ks were necessary, the ewdence wa5 found that showed the accounting record was complete, voucher presen( and both supported the entry in the a¢¢ounts Direction 7: If tho accounts arn prepared on an accrua15 basis and on& or more related party transactions took plac*thg oxamlnermu5t Ghg¢k if these were PrOllY disclosed in the notes to the accounts IA Checked that the disclosures required by the SORP have been made and are complete IA- receipts and aymenls accounts, and o related party ransactions IA- receipts and ayments accounts, and o related party ransactions Considered whether there are any implications for the examiners report and reporting to the Commission If receipts and payments accounts prepared and a related paty transaction note was provided, then checked the note for any implications for the examiner's report NIA- receipts and payments accounts, and no related party ansaclions Sign¢d.. SeArt Brown Daied.. 2610612023
Dlrgction 8: Check the reasonableness of the significant estirnates and judgments and accounting poli¢i$$ u$¥d in accounting for the types of fund held and in tho proparation of th accounts Checked with the Iruslees that the separate fijnds of the charity have bgen ¢orrecUy accounted for and reported corredy in the accounts es- no separate funds Checked the reasonableness of any significant estimates or judgments that have been made in preparing the accounts Where accruals accounts are prepared. checked that the accounting policies adopted are consislenl wlh the SORP and are appropriate to tho activities of the charity NIA NIA- reIpts and P8yments accounts Where accruals accounts are Prepad. checked that the accounts were prepared on a going concem basis Noted any implications for the examiner's report and for separate reporting to the Commission Diractlon 9: The examiner must check whether the stees havg considered the financial cir¢um$tsn¢e$ of th9 ¢harlty at tho end of the reporting.. -.. ertod and. If the a¢counts are prepar8d on an accruals basis, check whether the trustees have ade an a$se$smgnt of the Charitys position as a going concern when approving the accounts NIA- receipts and payments accounts IA Asked the trustees whether they expect the charity lo be able to settle outstanding invoices, bills and Commitments as and when they fall due IA- receipts and ayments accounts Asked the trustees about the reserves poIY arbd the adequacy of the level of reserves held 000 Operating Reserv 5000 Minimum Reservo Where accruals accounts are prepared. checked that the trustees, have made an assessment of going concem and that their assessment is reasonable given the information available Where 3ru21S accounts are prepared. checked that the SORP'S disclosures about going concErn have been made Noted any implications for the examinerfs report and for separate reporting lo the Commission Direction 10: Check the forni and Gontent ofthe accounts IA- receipts and yments accounts IA- receipts and aymènts accounts NIA- None Where receipts and payments accounts have been prepared, ¢heGked th* the charity can lawllY prepare such accounts, that all the accounting statements are present and that the funds ol the charity are correcdy Idenlffjed es- checked against uidelines Where accruals accounts a prepa¢5. checked that they comply wth the SORP and applicable accounting standard If the charfty is a company, checked that the accounts also comply wth the applicable company law requirements Noted any implications for the examiner's report and for separate reporting lo the Commission Direction 11: Identlfy ltsm$ from the analytical r8vÈew of th8 accounts that naed to be followed up for further explanation or evldence Carried out an analytical review Follo7ng the analytical review. selected materi81 items In the accounts for further explanation or supporting evidence SL8ned.. Sean Broivn Dated: 2610612023 NIA- receipts and payments accounts WA- nol a company NIA es- details in Section 3 es- details in section 3
If the a¢coun15 could be materially misstated, additional checks were undertaken and the examiner is satisfied that the ilemlsl identrfied were salisfactOfSly explained and correctly included in the accounts Noted any implications for the examiner's report and for separate reporting lo the Commission Direction 12: Compare the trustses, annual report Yiith tho ccounts Checked that any figure for reserves quoted in the trustees. annual report 15 not materially Inconsis10nt wth the accounts Compared the tnJslees' annual report with the accounts for any material inconsistency Noted any implications for the examinerfs report and for separate reportin9 to the Commission Direction 13: Writg and sign the Indepgndent examination report Reviewed the conclusion8 from the independent examination NIA IA es es- none found IA onclusion is that the ccounls are clean Considered whether the examination has idenlified a matter of concem that should be reported in the examiner's report Checked that the examinerfs report covers all of the matters required Mo concems identified is checklist used to nsure all matters alidated IA If retying on the work of others in undertaking the independent examination, the examiner is fully satisfied with their woll( and that work has been fully documented Signed and dated the examinerfs report Reported matters Of maten'al signfficance direct to the Commission Exercised discretion and reported relevant matters direct to Ihe Commission IA- none to report IA- none to report Si8ned.. Scan (Jww Dated= 261061?023