THE KENT FOUNDATION
REPORTS AND ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2022
REGISTERED CHARITY NO: 291559
www.kentfoundation.org
THE KENT FOUNDATION
LEGAL AND ADMINISTRATIVE INFORMATION
31 March 2022
| PATRON | The Viscountess de L’Isle |
|---|---|
| Mr Allan Mowatt OBE | |
| TRUSTEES | Mr Stephen Wise - Chair |
| Mrs Linda Garcia - Vice Chair | |
| Mr Mike Pay | |
| Mrs Elizabeth Jenkins | |
| Ms Philippa Lawrence | |
| Mr Julian Kirkness | |
| The Chairman of Kent County Council Mrs Lesley | |
| Game | |
| REGISTERED OFFICE | Sessions House |
| County Hall | |
| Maidstone | |
| Kent | |
| ME14 1XQ | |
| AUDITORS | Dynamix Accountancy |
| Dane John Works | |
| Gordon Road | |
| Canterbury | |
| Kent | |
| CT1 3PP | |
| BANKERS | Metro Bank |
| 10 Week Street | |
| Maidstone | |
| Kent |
1
THE KENT FOUNDATION REPORT OF THE TRUSTEES for the YEAR to 31 MARCH 2022
The Kent Foundation was formed in February 1985 and is an unincorporated charitable trust, registered with the Charity Commission. It is governed by the charitable trust deed ‘Declaration of Trust - The Kent Foundation’.
Trustees
The Trustees as at 31[st] March 2022 are listed on page 1.
On 20th April 2021, Mrs Ann Allen MBE was appointed Chairman of Kent County Council and replaced Mr Graham Gibbens as Trustee of The Kent Foundation.
Sadly Mrs Ann Allen MBE died on the 21st October 2021 and her role was not replaced with immediate effect.
On 25th January 2022 Mr Mike Pay was appointed as Trustee.
On 10th February 2022, Mrs Lesley Game was appointed Chairman of Kent County Council and was appointed Trustee of The Kent Foundation.
On 3rd March 2022 Mr Adrian Wenn resigned as a Trustee.
On 8th March 2022 Mr Richard Waller resigned as a Trustee and Vice Chair.
On 8th March 2022 Mr Julian Kirness stepped down as Chair.
On 8th March 2022 Mr Stephen Wise and Mrs Linda Garcia were appointed as Trustees.
On 8th March 2022 Stephen Wise was appointed Chair, and Linda Garcia was appointed Vice Chair
With the exception of The Chairman of Kent County Council, new Trustees may be appointed by a majority of Trustees. The Chairman of Kent County Council may, if he/she wishes, be appointed a Trustee and hold office whilst Chairman of Kent County Council.
Investment Powers
Trustees have the discretion to invest monies in stocks, funds, shares, securities or other investments, or in property, including freehold and leasehold properties.
Objectives of the Trust
The Trust Fund is established for the purpose of:
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1) the advancement of education of young people within Kent by the provision of encouragement and promotion of education instruction or training on professions, vocations, industries and/or crafts and trade and/or the skills needed in employment.
-
2) the relief of poverty of young people within Kent through the provision of assistance (including financial assistance) and encouragement whilst their education is being advanced
2
whilst they are in the process of establishing new businesses or preparing for entering upon or engaged in any profession, trade craft or service.
To deliver these objectives, and to keep in line with contemporary thinking and trends, the Kent Foundation has adopted a range of services to best meet the needs of Kent’s young business people and potential young entrepreneurs.
Summary of Services
Over this reporting period we continued to operate within the challenging environment of changing restrictions due to the ongoing Coronavirus pandemic. It continued to be a period of unprecedented adverse conditions for many of our beneficiaries, including staff and volunteers. We were able to provide support throughout some of the very familiar issues all businesses faced including, reopening, changing supply chains and recruiting staff, as well as the concerns of future uncertainties, and the sustainability of their business and income. Our volunteers and staff continued to be essential in maintaining the viability of the businesses we support, and the young entrepreneurs' wellbeing. With some businesses still on hold and revenue streams adversely impacted, the support and community we provided could not have been more relevant and needed.
The Kent Foundation staff team of 1 full time person, and 2 part time, actively supported 124 businesses providing support through its network of over 80 trained Volunteer Business Mentors, recruited and trained from the Kent business community. Through this network of support they provided time, knowledge and experience to support young aspiring business owners and entrepreneurs to explore and develop their own business ideas, to create sustainable enterprises, and add significant value to the current and future economy of Kent. We recruited and trained an additional 11 in this reporting period. Our latest data shows those businesses created by young people in Kent generated annual sales of c£3 million even considering the challenges they faced. In addition to this, we hosted 16 events during this reporting period which included workshops, masterclasses, networking events and our annual awards presentation with over 200 people attending through a mix of both in-person and online events.
We received a lower number of new enquiries than expected. We believe this is due to the national unemployment figures being low and the government support still being in place. In our beneficiaries audit (carried out in October 2021) we captured some significant headlines. We received an extremely high response of 75% of the young people supported. 50% of young people being supported were full time on their enterprises, 40% Part-time and 10% considered them as hobby businesses (side hustles). 70% of all the captured businesses' sales were under £15k generated in the previous 12 months. This is a good statistic to qualify our marketing and intent to capture a significant number of early stage businesses. Engaging earlier in the businesses, and providing the relevant service to them at an early stage will increase the likelihood of business success. This also identifies that 30% of the businesses’ we support still see us as a relevant organisation through the support we provide in helping them grow their business.
The Kent Foundation remains well positioned to increase the level and range of support to young business people in Kent. As potentially more young people will explore the option of working for themselves, creating new enterprises, as we expect the Government furlough scheme and other employment support programmes are rundown and the reality of the challenging economy and trading environment to continue.
3
Kent BizFest (The Kent Foundation showcase event)
On the 12th October in this reporting period we successfully launched our showcase event rebranded Kent BizFest and opened the doors to in excess of 100 attendees. It was a great achievement, following all of the restrictions regarding meeting in person. 15 entrepreneurs exhibited their businesses, the evening was hosted by 2 of our mentors and various speakers including a well respected Kent based business person. The whole event was fully funded by a grant from the Frank Brake Trust.
Marketing and Promotion of the Kent Foundation
The Foundation utilises a range of channels to promote the charity and its services. The website is the primary source of information and a contact point for people seeking support and those interested in supporting the charity. It showcases young business owners from across Kent, business support initiatives, events and fundraising. The online presence of the charity is enhanced by using social media including Facebook, Twitter, LinkedIn and Instagram.
We successfully crowdfunded to purchase our own podcasting equipment to promote our young mentees, and profile some of our staff and volunteer mentors. This is a resource we now have to produce quality Podcasts that can be accessed on well known channels anchor.fm - apple podcast - spotify and radiopublic
Financial Position
Kent Foundation started the year with reserves of £62,349. During 2021-22, the reserves decreased by £6,446 to £55,903 of which £12,940 of reserves were restricted. During the year income increased by £1,975. The Trustees had expected to see an increase in income specifically from commercial sources, sponsorship and KentBizFest but Covid scuppered these plans. The Trustees convened a working party to focus on growing and diversifying income generation while maintaining the focus on providing a sustainable and effective service delivery. This led to the development of a 2 year plan to define our objectives, priorities and structure to create a more sustainable charity with scope to grow our services.
Reserves Policy
The Trustees’ policy is to manage the reserves of the Foundation to be able to deliver its core services to young people for at least a twenty four month delivery period taking into account committed future income.
Investment Policy
The Trustees’ policy is to keep the funds held by the Charity reasonably readily available to ensure that the appropriate level of support is available to young people when it is required, to fund any new activities and to protect the principal sum invested.
Risk Management
The major risk for the Charity is the continued lack of income from commercial sources, donations and sponsorship.Strategic action is being taken to sustain the Foundation and its services to young people.
4
Trustees’ Responsibilities for the Accounts
The Trustees are responsible for the preparation of financial statements for each financial year which gives a true and fair view of the Charity’s incoming resources and application of resources during the year and of its state of affairs at the end of the year.
In preparing those financial statements the Trustees are required to:
-
select suitable accounting policies and then apply them consistently;
-
make judgements and estimates that are reasonable and prudent:
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state whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements; and
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation
The Trustees’ responsibilities include keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 2011.
The Trustees are also responsible for safeguarding the Charity’s assets and hence for taking reasonable steps for the prevention and detection of fraud and breaches of law and regulations.
Signed on behalf of the Trustees ………………………………………… (Chairman of the Kent Foundation Trustees)
5
| THE | THE | THE | KENT FOUNDATION | KENT FOUNDATION | KENT FOUNDATION | KENT FOUNDATION | |||
|---|---|---|---|---|---|---|---|---|---|
| FINA | NCIAL STATEMENTS | ||||||||
| Statement of financial activities for the year ended | 31 March 2022 | ||||||||
| For the year ended 31 March 2022 | For the year ended 31 March 2021 |
||||||||
| Unrestricted funds |
Restricted funds |
Total funds | Unrestricted funds |
Restricted funds |
Total funds | ||||
| Notes | £ | £ | £ | £ | £ | £ | |||
| INCOME FROM: | |||||||||
| ~~Donations, legacies andgrants~~ | 3 | ~~58,543~~ | ~~16,002~~ | ~~74,545~~ | ~~51,357~~ | ~~3,000~~ | ~~54,357~~ | ||
| Charitable activities | 4 | 800 | - | 800 | - | - | - | ||
| Investments | 42 | - | 42 | 73 | - | 73 | |||
| TOTAL INCOME | 59,385 | **16,002 ** | **75,387 ** | 51,430 | 3,000 | 54,430 | |||
| EXPENDITURE ON: | |||||||||
| Charitable activities: | |||||||||
| - Direct costs | 5 | - | 2,493 | 2,493 | - | - | - | ||
| - Management and administration | 6 | 72,290 | 6,569 | 78,859 | 77,122 | - | 77,122 | ||
| Governance | 8 | 480 | - | 480 | 660 | - | 660 | ||
| TOTAL EXPENDITURE | 72,770 | **9,062 ** | **81,832 ** | **77,782 ** | - | **77,782 ** | |||
| NET INCOME/(EXPENDITURE) | (13,385) | 6,940 | (6,446) | (26,352) | 3,000 | (23,352) | |||
| TOTAL FUNDS BROUGHT FORWARD | 59,349 | 3,000 | 62,349 | **85,701 ** | - | **85,701 ** | |||
| TOTAL FUNDS CARRIED FORWARD | 45,964 | 9,940 | 55,903 | 59,349 | 3,000 | 62,349 | |||
| THE KENT FOUNDATION | |||||||||
| Balance sheet as at 31 March 2022 | |||||||||
| As at 31 March 2022 | As at 31 March 2021 | ||||||||
| Notes | £ | £ | £ | £ | |||||
| CURRENT ASSETS | |||||||||
| KCCgeneral investment account | 9 | - | 60,085 | ||||||
| Cash at bank & in hand | 10 | 56,023 | 7,604 | ||||||
| Debtors | 11 | 775 | |||||||
| 56,798 | 67,689 | ||||||||
| TOTAL ASSETS | 56,798 | 67,689 | |||||||
| CREDITORS | |||||||||
| Amounts fallingdue within oneyear | 12 | 895 | 5,340 | ||||||
| NET ASSETS | 55,903 | 62,349 | |||||||
| CHARITY FUNDS | |||||||||
| Unrestricted funds |
Restricted funds |
Total funds | Unrestricted funds |
Restricted funds |
Total funds | ||||
| Balance at 1 April 2021 | 59,349 | 3,000 | 62,349 | 85,701 | - | 85,701 | |||
| Net movement in funds for theyear | (13,385) | 6,940 | (6,446) | (26,352) | 3,000 | (23,352) | |||
| TOTAL CHARITY FUNDS | 45,964 | 9,940 | 55,903 | 59,349 | 3,000 | 62,349 | |||
| Approved bythe Trustees on…………………………….. and signed on t ~~25/01/2023~~ |
heir behalf by: St |
ephen Wise, | Chair of the | Trus | tees | ||||
| ……………………………………………………………….. | |||||||||
| HONORARY TREASURER | |||||||||
3
| THE KENT FOUNDATION | THE KENT FOUNDATION | THE KENT FOUNDATION | THE KENT FOUNDATION | THE KENT FOUNDATION | |||||
|---|---|---|---|---|---|---|---|---|---|
| 1. | ACCOUNTING POLICIES | ||||||||
| The accounts have beenprepared in accordance with the Charities SORP(FRS 102)'Accountingand | |||||||||
| ReportingbyCharities: Statement of Recommended Practice applicable to charitiespreparingtheir accounts | |||||||||
| in accordance with the Finanical ReportingStandard applicable in the UK and Republic of Ireland(FRS 102) | |||||||||
| (effective 1 January2019),Financial ReportingStandard 102 and the Charities Act 2011. | |||||||||
| The following principal accounting policies have been consistentlyapplied throughout theyear. | |||||||||
| a) | Basis ofpreparation of accounts and accountingconvention | ||||||||
| The accounts areprepared under the historical cost convention and include the results of the | |||||||||
| charity's operations which are described in the Report of the Trustees,all of which are continuing. | |||||||||
| b) | Grants receivable andpayable | ||||||||
| Grants receivable are included in the statement of financial activities on a receivable basis. | |||||||||
| Grantspayable are included whenpaid or when committed andpayable bythe balance she | et date. | ||||||||
| c) | Income | ||||||||
| All income(except for voluntaryincome and donations)is included in the | |||||||||
| Statement of Financial Activities when the charityis legallyentitled to the income and the am | ount | ||||||||
| can bequantified with reasonable accuracy. | |||||||||
| Investment income is included on an accruals basis. | |||||||||
| Voluntaryincome and donations are accounted for as received bythe charity. | |||||||||
| The income from fund raisingventures is showngross,with the associated costs included in | |||||||||
| fund raisingcosts. Nopermanent endowments have been received in theyear. | |||||||||
| Donations in Kind are accounted for on the basis of a management estimate where it is | |||||||||
| practical to do so. Note 3 to the accounts list the maingifts in kind and their source. | |||||||||
| d) | Resources expended | ||||||||
| All expenditure is accounted for on an accruals basis. | |||||||||
| e) | Liabilityrecognition | ||||||||
| Liabilities are recognised where it is more likelythan not that there is a legal or constructive | obligation | ||||||||
| commitingthe charitytopayout resources and the amount of the obligation can be measure | d with | ||||||||
| reasonable certainty. | |||||||||
| f) | Creditors | ||||||||
| Creditors are measured at settlement amounts less anytrade discounts. | |||||||||
| g) | Debtors | ||||||||
| Debtors(includingtrade debtors and loans receivable)are measured on initial recognition a | t settlement | ||||||||
| amount after anytrade discounts or amount advanced bythe charity. Subsequently,theyare | measured | ||||||||
| at the cash or other consideration expected to be received. | |||||||||
| g) | Funds | ||||||||
| The Trust's funds consist of unrestricted amounts. The Trust mayuse unrestricted amounts a | t | ||||||||
| its discretion. | |||||||||
| h) | Goingconcern | ||||||||
| At the time of approvingthese accounts,the Trustees have a reasonable expectation that the | |||||||||
| charityhas adequate resources to continue in operational existence for the foreseeable futur | e. | ||||||||
| Thus,the Trustees continue to adopt thegoingconcern basis of accountinginpreparingthe | accounts. | ||||||||
| 2. | CASH FLOW STATEMENT | ||||||||
| The charityhas taken advantage of the exemption available to small charities | |||||||||
| under SORP(FRS 102). Accordingly,no cash flow | statement has beenprepared. | ||||||||
| 3. | INCOME FROM DONATIONS, LEGACIES,SPONSORSHIP AND GRANTS |
Unrestricted funds |
Restricted funds |
Total |
Unrestricted funds |
Restricted funds |
Total |
||
| 2022 | 2022 | 2022 | 2021 | 2021 | 2021 | ||||
| Grants | 54,300 | 10,000 | 64,300 | 50,800 | 3,000 | 53,800 | |||
| Sponsorship | - | 4,100 | 4,100 | - | - | - | |||
| Donations | 4,243 | 1,902 | 6,145 | 557 | - | 557 | |||
| Total | 58,543 | 16,002 | 74,545 | 51,357 | 3,000 | 54,357 | |||
| 4. | INCOME FROM CHARITABLE ACTIVITIES | Unrestricted funds |
Restricted funds |
Total |
Unrestricted funds |
Restricted funds |
Total |
||
| 2022 | 2022 | 2022 | 2021 | 2021 | 2021 | ||||
| General fundraising | 800 | - | 800 | - | - | - | |||
| Total | 800 | - | 800 | - | - | - | |||
| 5. | CHARITABLE ACTIVITIES(direct costs) | Unrestricted funds |
Restricted funds |
Total |
Unrestricted funds |
Restricted funds |
Total |
||
| 2022 | 2022 | 2022 | 2021 | 2021 | 2021 | ||||
| Mentoring | - | - | - | - | - | - | |||
| Kent Biz Fest | - | 2,493 | 2,493 | - | - | - |
4
| YoungBusiness Engagement | - | - | - | - | - | - | |||
|---|---|---|---|---|---|---|---|---|---|
| Total | - | 2,493 | 2,493 | - | - | - | |||
| 6. | MANAGEMENT AND ADMINISTRATION | Unrestricted funds |
Restricted funds |
Total |
Unrestricted funds |
Restricted funds |
Total |
||
| 2022 | 2022 | 2022 | 2021 | 2021 | 2021 | ||||
| Staff costs - see note 7 | 67,560 | 4,667 | 72,227 | 72,252 | - | 72,252 | |||
| Staff expenses | 184 | - | 184 | 84 | - | 84 | |||
| Miscellaneous | 124 | - | 124 | 40 | - | 40 | |||
| Podcast equipment | 112 | 1,783 | 1,894 | - | - | - | |||
| Telecommunications | 531 | - | 531 | 527 | - | 527 | |||
| Insurance | 604 | - | 604 | 604 | - | 604 | |||
| Web hosting,design & Social Media | 2,766 | - | 2,766 | 2,848 | - | 2,848 | |||
| Finance & Bank Charges | 215 | 119 | 334 | 104 | - | 104 | |||
| Office runningcosts(net of recharges) | 195 | - | 195 | 663 | - | 663 | |||
| Total | 72,290 | 6,569 | 78,859 | 77,122 | - | 77,122 | |||
| 7. | STAFF COSTS | Unrestricted funds |
Restricted funds |
Total |
Unrestricted funds |
Restricted funds |
Total |
||
| 2022 | 2022 | 2022 | 2021 | 2021 | 2021 | ||||
| Salaries and wages | 63,541 | 4,667 | 68,208 | 68,208 | - | 68,208 | |||
| Social securitycosts | 1,761 | - | 1,761 | 1,786 | - | 1,786 | |||
| Pension costs(defined contribution scheme) | 2,258 | - | 2,258 | 2,258 | - | 2,258 | |||
| Total staff costs | 67,560 | 4,667 | 72,227 | 72,252 | - | 72,252 | |||
| Number of employees who received employee b | enefits(excludingemployerpension costs) | ||||||||
| for the reporting period of more than £60,000 | |||||||||
| 2022 | 2021 | ||||||||
| Nil | Nil | ||||||||
| 8. | GOVERNANCE COSTS | 2022 | 2021 | ||||||
| Independent Examiner | 480 | 660 | |||||||
| 9. | KCC GENERAL ACCOUNT | ||||||||
| This represents funds held byKent CountyCoun | cil for short term investment via the Council's | ||||||||
| treasurymanagement function. | |||||||||
| 10. | CASH AT BANK & IN HAND | 2022 | 2021 | ||||||
| Metro Bank accounts &pettycash | 56,023 | 7,604 | |||||||
| 11. DEBTORS | 2022 | 2021 | |||||||
| Wealden Business Group | 775 | - | |||||||
| 12. CREDITORS AND ACCRUALS | 2022 | 2021 | |||||||
| Taxation and social security | - | 4,444 | |||||||
| NESTpensions | 415 | 416 | |||||||
| Accrued expenses | 480 | 480 | |||||||
| Total creditors | 895 | 5,340 | |||||||
| 13. KENT COUNTY COUNCIL | |||||||||
| Kent CountyCouncil isprovidingfree of charge: | |||||||||
| - officers' time for directorial and administrative du | ties | ||||||||
| - office accommodation and related services | |||||||||
| - office furniture and equipment | |||||||||
| 14. TRUSTEE REMUNERATION, BENEFITS AND E | XPENSES | ||||||||
| None of the trustees have beenpaid anyremune | ration or received anyother benefits from an | ||||||||
| employment with the charityor a related entityor | paid anyexpenses. | ||||||||
| 15. EXEMPTION FROM TAXATION | |||||||||
| Since The Kent Foundation is a registered charity,the Inland Revenue has approved the | |||||||||
| exemption from tax under section 505 Income & Corporation Taxes Act 1988. | |||||||||
| 16. RELATED PARTY TRANSACTIONS | |||||||||
| There were no relatedpartytransactions duringtheyear.(2021 £nil) | |||||||||
| 17. AVERAGE NUMBER OF EMPLOYEES | |||||||||
| The average FTE number of employees duringtheyear was 2.2(2021 2.2) | |||||||||
| ~~18. RESTRICTED FUNDS~~ | |||||||||
| ~~The restricted funds received during theyear relate to :-~~ |
|||||||||
| ~~a)~~ | ~~Frank Brake Trust sponsorship of £4,100 for Kent Biz Fest 2021. As the full amount was not spent on the event due to Covid~~ |
||||||||
| ~~restrictions the Frank Brake Trust kindly allowed the remaining funds to be utilised for an event in Ashford during theyear ending 31.3.2023.~~ |
|||||||||
| ~~b)~~ |
~~Crowdfund Kent donations totalling £1902 to fund thepurchase of equipment for theproduction and broadcast ofpodcasts.~~ |
||||||||
| ~~c)~~ | ~~Henry Smitth charity grant of £20,000 over twoyears. £10,000 received 8.2.2022 to fund staff salary costs related to works supporting~~ |
||||||||
| ~~young people in business in East Kent.~~ | |||||||||
| d) | Kent CommunityFoundation(Employability,Skills & Enterprise)- Grant of £3,000 received December 2020 for a ‘Pathwayto Self Employment’project in | ||||||||
| Dartford. Due to Covid lockdowns the start of theproject was delayed from January2021 until June 2021 with completion by31st March 2022. | |||||||||
| Theproject aimed to supportyoung people aged 18 - 30,whether longterm unemployed or affected more recentlybyredundancy/job loss due to Covid - 19 | |||||||||
| to developskills and knowledge toprogress towards runningtheir own business as a viable career choice. | |||||||||
5
CHARITY COMMISSION FOR ENGLAND AND WALES Independent examinerfs report on the accounts Section A Independent Examiner's Report Report to the trusto9s1 mofflbors of Charity Namè The Kent Foundation On accounts for the year ended 31 March 2022 Charity no (If any) 291559 Set out on pages One to eleven 1Mber to include thè pagtr numbers of addibonal sheets) I report to th8 tnjslees on my examination of the accounts of the above charity (Ihe Trust") for the year ended 31 March 2021. Rosponsibilities and basis of rnport As the charivs trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charlli8s Act 2011 ('Ihe Act.). I report In respect of my examination of the Trust's accounts carried out under section 145 of th8 2011 Act and In carrying out my examination, I have followed all the applicable Direclions given by the Charity Commission under section 145(5Xb) of the Act. Independent I have completed my examination. I confim thal no matèrial matters have examinerfs statement come to my attention in connection with the examination whlch glves m8 caus8 to beli8ve that in. any matorial resp8Ct: the accounting records were not kept in accordance with section 130 of the Charities Act- or the accounts did not accord with the accounting records,. or the accounts did not comply with the applicable requirements conMIng the fomi and content of accounts set out in th8 Charities {Accounts and Reports) Regulations 2008 other than any requirement that thé accounts give a Yrue and fair, view whlch is not a matter consid8r8d as part of an independent examination. I hav8 no concerns 8nd have come across no oth6r matters In connectkjn with the examination to which attention should bg drawn in this report in order to 8nab18 8 prop8r understanding of the accounts to be reached. Slgned: Dato: oi/lL/ Namo: Matthew Bugby Relevant profg66ional qualifieation(8) or body (rf any): ACCA Address: A K & Co (Accountancy Services) Limited 19 Wi¢toria Terra¢e Hov8 East Sussèx BN3 2WB
Section B Disclosure Only complete if the examiner needs to highlight material matters of COnM (s8e CC32. Independenl examination of charity accounts.. d1ctionS and guidance for examiners}. Give here brief d8tail6 of any items that the examlner wishes to dlsc1080. None