ANNUAL REPORT AND FINANCIAL STATEMENTS FOR AGM 23 November 2023
The committee presents this report and the financial statements for the University of Essex Choir (Registered Charity No.285079) for the period July 2022 to July 2023
Objects
The object of the Society is to educate the public in the arts and sciences, and in particular the art and science of music, by the presentation of concerts and other such lawful activities as are necessary for the furtherance of the above objects.
Structure, Governance and Management
The society is governed by its constitution and is managed by the committee consisting of elected officers and other members. The officers are elected at the AGM. The committee meets regularly during the concert season. The conductor Ben Vonberg-Clark attends the committee on an ex-officio basis.
Chairman’s Report
This has been another successful year for the choir. In the December 2022 concert, in the Ivor Crewe Lecture Hall at the university, we performed two of the Motets pour le temps de Noel by Francis Poulenc, Make We Merry by David Bednell and Mass of the Children by John Rutter. For this concert, the soloists were soprano Milly Forrest and barritone Felix Kemp. We were accompanied by Matthew Jorysz who impressively is the assistant organist at Westminster Abbey. We were also joined by the Wivenhoe Youth Choir which is also led by Ben Vonberg-Clark. The contribution by the children and the 6.15 choir, which was mainly students, gave the evening a broad range of music and was much enjoyed by the enthusiastic audience.
In April 2023 we performed Bach’s Mass in B Minor at Snape Maltings This is a very challenging piece and we all worked hard to produce a very successful concert. The soloists were Hilary Cronin, Nancy Cole, David De Winter and Malachy Frame. We were accompanied by the Orchestra of the Age of Enlightenment. We were very excited to have such a prestigious orchestra for the concert. Despite the impressive reputation of the orchestra, they all seemed very happy to be with us and were very complimentary about our singing. This kindness with Ben’s seemingly relaxed confidence made the performance so very enjoyable for the choir. We received many compliments from the audience.
The committee continues to work very hard for the choir with some people filling more than one post. This year Samantha Coburn-Kett and Tamasin Davis stood down from the committee. They both worked so hard for the choir; despite being
very busy people. Together they headed up the Marketing Committee. Julia Campbell, who has worked with the marketing group for a number of years, has thankfully stepped up to take on Communication and Marketing. Jill Holliday has left her post at the university and is now in London. She has been such a very good friend to the choir, in her capacity as choir/university liaison. Thankfully Anna Hughes has agreed to take on this essential role for us and we are very grateful. We did have a problem in that there was still nobody to take on Tamasin’s splendid work in producing the programmes. Fortunately Angela Lait has stepped up and has produced the Christmas programme in record time. We do however have another empty space. We need somebody to take on fund-raising. If you think you can help please let us know. You don’t have to be on the committee. Tim Parker quietly gets on liaising with the university to produce the website but prefers not to attend meetings. Other people who are essential for the running of the choir, but who quietly just get on with it are: Alex Bartholomew our librarian (where would we be without her?) Thalia Vog who produces our unique and very professional posters and Chris Holmes who runs the folders and much more; he has even been known to give up his seat on the coach to Snape, to help a student out.
An additional thank you must go to Clive Joyce who has audited our accounts for many years. He has given us some very sound advice and his wisdom and kindness has been much appreciated. Clive feels someone outside the choir should undertake this role in the future. Thank you so very much Clive.
A big thank you must go to Ben and Caroline. They make the rehearsals such fun; we are so very pleased to have them lightening up our Thursday evenings. This summer they extended their commitments to running the madrigal evenings which were also a great success. Andrew was particularly pleased with the extra revenue raised.
I am so very grateful to Andrew Dickerson, our treasurer, Sarah Greatorex, our Secretary and Pauline Skerritt, our Membership Secretary and Ticket Administrator for all their expertise, professionalism, hard work and kindness; between them they really keep the choir going!
Thank you everyone.
Jan Cullum Nasta 23 November 2023
University of Essex Choir Charity Number 285079– Financial Report for Season 2022-23
This report covers the 22-23 season which included the two main concerts and the innovation from Ben, which was the summer singing, the latter being a new income stream for the choir as we look to make the choir financially stable in challenging times with audience numbers still recovering from the main impact of Covid 19.
As a committee we approved a budget at the start of the year which gave a predicted deficit of just over £3k allowing Ben to choose to perform the Bach B Minor at Snape in May along with a concert with an organ in Ivor Crewe in December. We took this decision knowing most of the choir had already rehearsed the Bach back in 2020 and were still eager to sing the work.
We were extremely fortunate to receive two legacies during the year from the estates of former choir members Judith Drew and Anne Graham totalling just over £6k, this meant that with good ticket sales, the surplus from the summer singing the choir made a surplus of £6.2k, this compared to a deficit of £7.6k in the previous year.
This means we enter 23-24 season with an opening balance of £33,631 in the bank.
Shown below is a table showing the sources of income and expenditure.
STATEMENT OF RECEIPTS AND PAYMENTS at 31st July 2022
| Subscriptio | 19,272.00 | 38% | Orchestra costs | 14,503.61 | 33% |
|---|---|---|---|---|---|
| Ticket sales | 14,233.86 | 28% | Professional fees | 13,529.96 | 31% |
| Legacies | 6,029.74 | 12% | Concert halls, lighting, staging | 5,148.84 | 12% |
| Grants | 3,500.00 | 7% | Soloists | 3,621.44 | 8% |
| Tax Refund | 3,206.79 | 6% | Other non orchestral, prof.costs | 1,582.82 | 4% |
| Music sale | 2,010.95 | 4% | Advertising (incl Web-site and Recruit | 1,499.22 | 3% |
| Programme | 696.61 | 1% | Music purchase (for sale) | 1,289.45 | 3% |
| Transport | 540.00 | 1% | Programme and ticket costs | 1,080.20 | 2% |
| Advertising | 398.50 | 1% | Transport costs (choir) | 540.00 | 1% |
| Sponsorsh | 250.00 | 0% | Subscriptions and Fees | 365.00 | 1% |
| Donations | 213.00 | 0% | Misc | 334.80 | 1% |
| Interest | 109.91 | 0% | Insurance | 269.00 | 1% |
| Music hire | 197.60 | 0% | |||
| Rehearsal hall hire & Piano Tuning | 120.00 | 0% | |||
| Presentations | 115.99 | 0% | |||
| 50,461.36 | 44,197.93 |
Compared to the prior year, Receipts increased from £43k to £50k but this was due to the Legacies. Expenditure reduced from £51k to £44k, mainly due to reduced orchestral costs for the December Concert and Ben’s negotiations with the OAE for the Bach concert.
Ticket sales for both concerts were higher than in 2021-22 with just over £4k of ticket sales in Ivor Crewe and £10k at Snape. Thanks goes to Pauline Skerritt for continuing to mastermind
Date:Sept 2023
1
this part of the choir’s activities. The committee has tried to keep ticket prices at a sensible level, but it is something which we will look at going forward into the new season as costs for the venues are expected to increase this year. As the table above shows it is important, we aim to fill the concert halls.
Subscriptions were higher than expectations primarily because of the summer singing which brought in subscriptions of just under £3k and brought several new people to the choir. It is hoped that summer singing will become a regular activity.
Gift Aid was in line with expectations, and I will look to renew the Gift Aid register this year to make sure we are achieving the maximum we can from this.
We continue to be thankful that the University provide a grant to the choir in addition to the other support such as the rehearsal space.
Thanks to the Marketing Team for securing Programme Sponsorship and Adverts which help offset the cost of the programmes.
Alex Bartholomew, with help from Tim Parker and from Chris Holmes (Folders) have also helped generate a surplus on the sale & rental of music. This varies from year to year depending on whether Chris has had to purchase folders, otherwise we aim to cover the costs of the buying in or renting of the music.
Other income streams which aren’t doing so well include: -
Our Patrons/Friends income stream had dried up, we no longer have any, in the past this has contributed at least £1k a year.
Sponsorship is an area which we have struggled with in recent years like many other organisations, despite the efforts of a few people, particularly Sarah Greatorex in the last year. If anyone know of any person or business who would like to sponsor us, please let us know
Turning to Expenses you can see that as usual the largest cost is for the orchestra, this year covered the cost of the OAE at Snape only as in December we had the wonderful organ hired in.
On Venue Hire, costs at the Ivor Crewe went up primarily because of the hall set up cost which is now done outside normal hours for Estates. Louise from Event Essex did manage to get this cost down it is still a cheap venue compared to other which we have looked at. For this year Snape maintained their previous rates, we discovered after all the years of going to Snape that hiring the hall from 1pm onwards rather than all day saves money and had no impact on our rehearsal time.
Date:Sept 2023
2
Other expenses were in line with expectations, Ben negotiated some good rates with the orchestras and soloists. We had to pay PRS fees for the Winter concert and also retrospective PRS for Snape 2022 – they missed them from the original invoice but as we performed Bach this year there were no PRS fees for this year from Snape. We also spent more on local advertising for the Snape concert this year as publications offered some good deals on the price for adverts.
Clive Joyce has once again conducted the Independent Review and found no issues and I thank him for this. It is Clive’s last year of doing the Independent Review so if any choir member knows of an accountant who may be willing to carry out the review on a pro bono basis or for a small fee in August 2024, please let the me know. While we are a small enough charity not to require an audit the committee feels it is good practice to carry this on.
Turning to future seasons, we have agreed budget for 23-24 which will be result in a deficit £6k. The allows the two performances planned in Ivor Crewe and Snape. While the committee feel it is appropriate for 23-24 season as it will still mean we enter 24-25 with £28k in the bank, it is not sustainable to lose money over the longer term as it makes planning the following season difficult and we cannot as a charity run out of money. The alternative is that the nature of our concert performances will have to change to fit within a smaller cash envelope.
Andrew Dickerson Treasurer
Notes
The two attached documents are what we submit to the Charity Commissioners along with this report once they have been approved at the AGM.
The Income & Expenditure details where we have received and spent our money during the year. The Balance Sheet shows how much cash we have in the bank and any money owing to the choir(debtors) or money the choir owes to other people (creditors) – for the current year we have neither of these. They also show a comparison to the prior year. If anyone wishes to have copies, please let me know.
Date:Sept 2023
3
UNIVERSITY OF ESSEX CHOIR Registered Charity No. 285079 STATEMENT OF ASSETS AND LIABILITIES
31/07/2023
| As at 31/07/2023 LIABILITIES Accumulated fund 110 Balance brought forward 120 Surplus/(deficit) for year 100 Total accumulated fund Sundry creditors 220 Accruals 250 Account adjustments 257 Deposits for music 878 PRS from previous year 210 Total Sundry Creditors |
31/07/2023 31/07/2022 £ £ 27,367.62 35,003.83 6,263.43 (7,636.21) 33,631.05 27,367.62 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 |
ASSETS Bank & cash 315 Bank accounts 350 Petty cash 310 Total Bank & Cash Sundry debtors 367 Other monies receivable 365 Income tax repayments due 369 Prepayments 360 Total Sundry debtors |
31/07/2023 31/07/2022 £ £ 33,613.56 27,363.18 17.49 4.44 |
|---|---|---|---|
| 33,631.05 27,367.62 |
|||
| 0.00 0.00 0.00 0.00 0.00 0.00 |
|||
| 0.00 0.00 |
33,631.05 27,367.62 33,631.05 27,367.62 - INDEPENDENT REVIEW OF ACCOUNTS UNDERTAKEN I am satisfied that this Statement represents a fair and accurate view of the Assets and Liabilities of Charity 285079 for the year ended 31 July 2023. C R Joyce CLIVE JOYCE (formerly ACMA & FMAAT, now retired) 5 September 2023
Uni Choir ACs 2022-23 examination sign off .xlsx
Page 1
| UNIVERSITY OF ESSEX CHOIR Registered Charity No. 285079 STATEMENT OF RECEIPTS AND PAYMENTS For the twelve months to: 31-Jul-23 31/07/2023 31/07/2022 31/07/2023 31/07/2022 RECEIPTS £ £ PAYMENTS £ £ Voluntary sources 410 Grants 3,500.00 7,000.00 Concert directly related 420 Subscriptions 19,272.00 15,043.50 430 Sponsorship 250.00 250.00 810 Orchestra costs 14,503.61 22,750.00 440 Tax Refunds 3,206.79 4,075.89 820 Soloists 3,621.44 3,178.00 451 Specific Donations - Winter 0.00 0.00 840 Concert halls, lighting, staging 5,148.84 5,106.28 453 Specific Donations - Summer 13.00 0.00 830 Programme and ticket costs 1,080.20 835.06 455 Donations, Patrons 200.00 1,572.00 850 Music hire 197.60 1,698.76 458 Legacies 6,029.74 0.00 860 Transport costs (choir) 540.00 395.00 460 Bursary Fund 0.00 0.00 870 Other non orchestral, prof.costs 1,582.82 505.20 470 Donations for non-concert Presentations 0.00 0.00 880 Advertising (incl Web-site and Recruitmen 1,499.22 740.28 475 Other Donations 0.00 0.00 890 Presentations 115.99 156.08 480 Income from Fund-raising events 0.00 0.00 490 From Contingency Fund 0.00 0.00 28,289.72 35,364.66 Trading activities-concerts 32,471.53 27,941.39 520 Ticket sales net of Box Office fees 14,233.86 11,597.89 530 Programme sales 696.61 362.00 550 Advertising 398.50 358.50 Other Expenses 560 Income Received from Co-performers 0.00 0.00 901 Money owed to Co-Performers 0.00 0.00 510 Music hire 0.00 0.00 910 Music purchase (for sale) 1,289.45 1,680.21 540 Transport 540.00 465.00 920 Refreshments 0.00 0.00 930 Raffle costs 0.00 0.00 15,868.97 12,783.39 940 Bursaries & Singing lessons 0.00 0.00 Trading activites-other 950 Professional fees 13,529.96 12,069.96 610 Music sale and rental 2,010.95 2,475.69 960 Rehearsal hall hire & Piano Tuning 120.00 106.70 620 Refreshments 0.00 0.00 970 Subscriptions and Fees 365.00 365.00 630 Raffle ticket sales 0.00 0.00 975 Insurance 269.00 257.00 640 Misc 0.00 0.00 980 Misc 334.80 0.00 990 Non-concert presentations 0.00 1,000.00 1000 Fund-Raising Events 0.00 0.00 2,010.95 2,475.69 1020 Extra Concert Costs 0.00 0.00 Other income 15,908.21 15,478.87 710 Interest 109.91 6.85 369 Prepaid Rent Total expenses 44,197.93 50,843.53 109.91 6.85 Surplus/(deficit) for year 6,263.43 (7,636.21) 0.00 Total receipts 50,461.36 43,207.32 50,461.36 43,207.32 0.00 INDEPENDENT REVIEW OF ACCOUNTS UNDERTAKEN I am satisfied that this Statement represents a fair and accurate view of the Income and Expenditure of Charity 285079 for the year ended 31 July 2023. C R Joyce CLIVE JOYCE (formerly ACMA & FMAAT, now retired) 5 September 2023 |
UNIVERSITY OF ESSEX CHOIR Registered Charity No. 285079 STATEMENT OF RECEIPTS AND PAYMENTS For the twelve months to: 31-Jul-23 31/07/2023 31/07/2022 31/07/2023 31/07/2022 RECEIPTS £ £ PAYMENTS £ £ Voluntary sources 410 Grants 3,500.00 7,000.00 Concert directly related 420 Subscriptions 19,272.00 15,043.50 430 Sponsorship 250.00 250.00 810 Orchestra costs 14,503.61 22,750.00 440 Tax Refunds 3,206.79 4,075.89 820 Soloists 3,621.44 3,178.00 451 Specific Donations - Winter 0.00 0.00 840 Concert halls, lighting, staging 5,148.84 5,106.28 453 Specific Donations - Summer 13.00 0.00 830 Programme and ticket costs 1,080.20 835.06 455 Donations, Patrons 200.00 1,572.00 850 Music hire 197.60 1,698.76 458 Legacies 6,029.74 0.00 860 Transport costs (choir) 540.00 395.00 460 Bursary Fund 0.00 0.00 870 Other non orchestral, prof.costs 1,582.82 505.20 470 Donations for non-concert Presentations 0.00 0.00 880 Advertising (incl Web-site and Recruitmen 1,499.22 740.28 475 Other Donations 0.00 0.00 890 Presentations 115.99 156.08 480 Income from Fund-raising events 0.00 0.00 490 From Contingency Fund 0.00 0.00 28,289.72 35,364.66 Trading activities-concerts 32,471.53 27,941.39 520 Ticket sales net of Box Office fees 14,233.86 11,597.89 530 Programme sales 696.61 362.00 550 Advertising 398.50 358.50 Other Expenses 560 Income Received from Co-performers 0.00 0.00 901 Money owed to Co-Performers 0.00 0.00 510 Music hire 0.00 0.00 910 Music purchase (for sale) 1,289.45 1,680.21 540 Transport 540.00 465.00 920 Refreshments 0.00 0.00 930 Raffle costs 0.00 0.00 15,868.97 12,783.39 940 Bursaries & Singing lessons 0.00 0.00 Trading activites-other 950 Professional fees 13,529.96 12,069.96 610 Music sale and rental 2,010.95 2,475.69 960 Rehearsal hall hire & Piano Tuning 120.00 106.70 620 Refreshments 0.00 0.00 970 Subscriptions and Fees 365.00 365.00 630 Raffle ticket sales 0.00 0.00 975 Insurance 269.00 257.00 640 Misc 0.00 0.00 980 Misc 334.80 0.00 990 Non-concert presentations 0.00 1,000.00 1000 Fund-Raising Events 0.00 0.00 2,010.95 2,475.69 1020 Extra Concert Costs 0.00 0.00 Other income 15,908.21 15,478.87 710 Interest 109.91 6.85 369 Prepaid Rent Total expenses 44,197.93 50,843.53 109.91 6.85 Surplus/(deficit) for year 6,263.43 (7,636.21) 0.00 Total receipts 50,461.36 43,207.32 50,461.36 43,207.32 0.00 INDEPENDENT REVIEW OF ACCOUNTS UNDERTAKEN I am satisfied that this Statement represents a fair and accurate view of the Income and Expenditure of Charity 285079 for the year ended 31 July 2023. C R Joyce CLIVE JOYCE (formerly ACMA & FMAAT, now retired) 5 September 2023 |
UNIVERSITY OF ESSEX CHOIR Registered Charity No. 285079 STATEMENT OF RECEIPTS AND PAYMENTS For the twelve months to: 31-Jul-23 31/07/2023 31/07/2022 31/07/2023 31/07/2022 RECEIPTS £ £ PAYMENTS £ £ Voluntary sources 410 Grants 3,500.00 7,000.00 Concert directly related 420 Subscriptions 19,272.00 15,043.50 430 Sponsorship 250.00 250.00 810 Orchestra costs 14,503.61 22,750.00 440 Tax Refunds 3,206.79 4,075.89 820 Soloists 3,621.44 3,178.00 451 Specific Donations - Winter 0.00 0.00 840 Concert halls, lighting, staging 5,148.84 5,106.28 453 Specific Donations - Summer 13.00 0.00 830 Programme and ticket costs 1,080.20 835.06 455 Donations, Patrons 200.00 1,572.00 850 Music hire 197.60 1,698.76 458 Legacies 6,029.74 0.00 860 Transport costs (choir) 540.00 395.00 460 Bursary Fund 0.00 0.00 870 Other non orchestral, prof.costs 1,582.82 505.20 470 Donations for non-concert Presentations 0.00 0.00 880 Advertising (incl Web-site and Recruitmen 1,499.22 740.28 475 Other Donations 0.00 0.00 890 Presentations 115.99 156.08 480 Income from Fund-raising events 0.00 0.00 490 From Contingency Fund 0.00 0.00 28,289.72 35,364.66 Trading activities-concerts 32,471.53 27,941.39 520 Ticket sales net of Box Office fees 14,233.86 11,597.89 530 Programme sales 696.61 362.00 550 Advertising 398.50 358.50 Other Expenses 560 Income Received from Co-performers 0.00 0.00 901 Money owed to Co-Performers 0.00 0.00 510 Music hire 0.00 0.00 910 Music purchase (for sale) 1,289.45 1,680.21 540 Transport 540.00 465.00 920 Refreshments 0.00 0.00 930 Raffle costs 0.00 0.00 15,868.97 12,783.39 940 Bursaries & Singing lessons 0.00 0.00 Trading activites-other 950 Professional fees 13,529.96 12,069.96 610 Music sale and rental 2,010.95 2,475.69 960 Rehearsal hall hire & Piano Tuning 120.00 106.70 620 Refreshments 0.00 0.00 970 Subscriptions and Fees 365.00 365.00 630 Raffle ticket sales 0.00 0.00 975 Insurance 269.00 257.00 640 Misc 0.00 0.00 980 Misc 334.80 0.00 990 Non-concert presentations 0.00 1,000.00 1000 Fund-Raising Events 0.00 0.00 2,010.95 2,475.69 1020 Extra Concert Costs 0.00 0.00 Other income 15,908.21 15,478.87 710 Interest 109.91 6.85 369 Prepaid Rent Total expenses 44,197.93 50,843.53 109.91 6.85 Surplus/(deficit) for year 6,263.43 (7,636.21) 0.00 Total receipts 50,461.36 43,207.32 50,461.36 43,207.32 0.00 INDEPENDENT REVIEW OF ACCOUNTS UNDERTAKEN I am satisfied that this Statement represents a fair and accurate view of the Income and Expenditure of Charity 285079 for the year ended 31 July 2023. C R Joyce CLIVE JOYCE (formerly ACMA & FMAAT, now retired) 5 September 2023 |
|---|---|---|
| For the twelve months to: RECEIPTS Voluntary sources 410 420 430 440 451 453 455 458 460 470 475 480 490 Trading activities-concerts 520 530 550 560 510 540 Trading activites-other 610 620 630 640 Other income 710 369 |
||
| 28,289.72 35,364.66 |
||
| 0.00 0.00 1,289.45 1,680.21 0.00 0.00 0.00 0.00 0.00 0.00 13,529.96 12,069.96 120.00 106.70 365.00 365.00 269.00 257.00 334.80 0.00 0.00 1,000.00 0.00 0.00 0.00 0.00 |
||
| 15,908.21 15,478.87 |
||
| 44,197.93 50,843.53 |
||
| 6,263.43 (7,636.21) 0.00 |
||
| 50,461.36 43,207.32 |
||
| 0.00 | ||
| INDEPENDENT REVIEW OF ACCOUNTS UNDERTAKEN I am satisfied that this Statement represents a fair and accurate view of the Income and Expenditure of Charity 285079 for the year ended 31 July 2023. C R Joyce CLIVE JOYCE (formerly ACMA & FMAAT, now retired) 5 September 2023 |
||
| I am satisfied that this Statement represents for the year ended 31 July 2023. C R Joyce CLIVE JOYCE (formerly ACMA & FMAAT, no 5 September 2023 |
Uni Choir ACs 2022-23 examination sign off .xlsx
CHARITY COMMISSION Independent Examiner's Report on the Accounts Section A Independent ExamineT'S Repoit Repoit to the tiustees/membe¥s ol On (OnIS the year ended Sei ovi on pages Respe(tlve responslbllltles ol iruslees and examiner The (haTIrfs tru51ees are responsible lor the Pfepafation ol the accounts. The charity's twlslees consider thai an audil is not iequifed loi this year undei section 144 01 the Charities A(12011 {the (haiitses ktl aThJ that an independent examlnation Is needed. 11 is my iesponsibility io.. examine the accounts under se(Ilon 145 ol the Chafltie5 A(L lo follow the pio(eduies laid down in the genefal Dlie(lions given by the charlty Commission (under se(tion 14gs)(b) ol the (haiilies A(tl, and to Stsie whether pailicular matters have come to my oiientson. aasls ol Independent examlnorfs My examination was caiiied out in attdance with general Directions given by the ststemeftt Ihaiity Commission. An examinalion includes a ieview ol the a((ountlng recoids kepi by the chaiily and a compaiison ol the aicounts presented with those re(ords. It also includes (onsldeiation ol any unusual ilem5 01 disclosuies ift the accounls, and Seeking explanations fvom ihe iiustees conceinlng any such matters. The pro(edu(es undertaken do not wovide all the ev1e thai would be iequlfed in an audlt. and consequently no opinlon is given as lo whether the accouThls piesenl a 'tiue and lalr, view and the iepoil is lifflited Eo ihose rnaiieis Sel out in the stalement below. Independent examlner's st*emeni In (Trine(iion with ffly eXaffllna(ffi, no matter has come to my aitentlon (oihei than Ihai disclosed below'l.. li) whlch gives me reasonable (ause to beh'eve that in, any material reSpl the ieqviiefflents". to keep a(cnting le[$ In accordance with se(tl¢m 130 01 the (harities A¢. to wepaie a((ounts which a(coid with ihe è(counting iecords and (omply wilh ihe accounting requiiefflents ol the Chailties A(r have Troi been met,. or 12) to which, in my opinion. atlention should be drawn in older to enable a piopei understst¥Jing ol the accoun15 to be reached. "Please delete the wotd5 in ihe biockets if they do notopply. Signed Date Name -4 Relevant piole55lonal qLo1ification{s) or body fil any) FGJrrner21 Fmrnr +ir CoicF> e uy IER Maith 2012
Section B Disclosure Onty complete if the e¥aminei needs io highlight mateiial problems Give here brief detalls of any items thai the examinei wishes to diKlose IER IAaith 2012