ANNUAL REPORTS AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 28TH FEBRUARY 2024
HENRY ROBERT BULL CHARITABLE TRUST
CHARITY REGISTRATION No: 296133
Castle View Accounting Ltd Ground Floor Offices 53 High Street Arundel West Sussex BN18 9AJ
HENRY ROBERT BULL CHARITABLE TRUST
CONTENTS
| Page 3 | Legal and Administrative Information |
|---|---|
| Pages 4 to 5 | Trustees' Report |
| Page 6 | Statement of Financial Activities |
| Page 7 | Balance Sheet |
| Pages 8 to 15 | Notes to the Financial Statements |
| Page 16 | Independent Examiner's Report |
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HENRY ROBERT BULL CHARITABLE TRUST
LEGAL AND ADMINISTRATIVE INFORMATION
CHARITY NUMBER 296133 DATE OF REGISTRATION 27th January 1987 START OF FINANCIAL YEAR 1st March 2023 END OF FINANCIAL YEAR 28th February 2024 TRUSTEES AT 28TH FEBRUARY 2024 Andrew Bullock Neil Fraser Hewitt Charles Arkell LEGAL STATUS Unincorporated Charity GOVERNING INSTRUMENT Trust Deed Dated 26th January 1987
OBJECTS
To such exclusively Charitable bodies and institutions or for such exclusively Charitable objects as the Trustees in the obsolute discretion from time to time select.
CORRESPONDENCE ADDRESS Kendall & Davies Station Road Bourton-On-The-Water Cheltenham GL54 2AA PRIMARY BANKERS Lloyds Bank PLC 25 Gresham Street London EC2V 7HN INVESTMENT MANAGERS J.M Finn & Co Ltd 25 Copthall Avenue London EC2R 7AH Brewin Dolphin Limited 12 Smithfield Street London EC1A 9BD INDEPENDENT EXAMINERS Castle View Accounting Ltd Ground Floor Offices 53 High Street Arundel West Sussex BN18 9AJ
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HENRY ROBERT BULL CHARITABLE TRUST
TRUSTEES' ANNUAL REPORT
FOR THE YEAR ENDED 28TH FEBRUARY 2024
The Trust was created by a Trust Deed dated 26th January 1987, using assets given by the Will of Henry Robert Bull who died on 18th February 1985. The object of the Charity is to apply the net income from the Trust Fund to such exclusively charitable bodies or institutions or for such exclusively charitable objects as the Trustees shall select. The Trust Deed makes specific reference to the Royal Agricultural Benevolent Institution.
When making grants, the Trustees take into account the informal wishes expressed by Henry Bull prior to his death to Mr W G Davies, who prepared the Will and was one of the original Trustees. These were that the Trustees should consider applications which support:
i) Agriculture and rural projects both locally and nationally. ii) Charities and organisations in the vicinity of Bould Farm, Idbury, including the local church iii) Charitable projects generally in Oxfordshire and Gloucestershire.
The Trust income for the year amounted to £78,962 and administration expenses totalling £7,079 were paid from this. The costs of repairs, maintenance and improvements to the Trust’s properties at Bould Farm and 2 Bould Farm Cottages amounted to £16,214. This figure includes the annual charges for water treatment and payment of the farm insurance premium to NFU Mutual. The remaining £7,959 was made up of fees paid to the Trust’s professional advisors.
More than 20 applications for grants were received and acknowledged. Details of applications which fell within the Trust’s object and Henry Bull’s wishes, were circulated to the Trustees for consideration at that time or were discussed at their AGM. Grants totalling £91,500 were awarded to 14 different charities and charitable organisations. After payment of these the Trust held an income reserve of £175,338 and £125,000 of this sum was placed into a fixed term deposit which will mature in December 2024.
At the Trustees’ AGM the annual report and accounts were discussed and approved, together with the minutes of the last meeting. Matters on the agenda and arising from the minutes were discussed and the actions to be taken agreed. The performance of one of the investment portfolios was considered disappointing and it was decided to review this again at the next meeting.
A new firm of Accountants, Castle View Accounting were instructed to prepare the accounts and report, including the Independent Examiners Report, to accompany the annual Charity Commission Return. After furnishing Castle View with the necessary information and documentation, the draft accounts and report were approved by one of the Trustees. Following signature of the accounts and report by a Trustee and the Examiner, these were submitted to the Charity Commission online, together the Trust's Annual Return and Update form.
As a result of difficulties in accessing the Trust’s accounts held by the Chelsea, it was arranged for Trust income to be paid to Kendall & Davies in the short term. The Chelsea accounts were subsequently closed and a new designated client account for the Trust was opened through Tayler & Fletcher. The Trust’s stockbrokers at Brewin Dolphin and J M Finn were advised of the new arrangements. A telephone review with one of the Trustees was carried out by Brewin Dolphin and a new signature mandate was provided and completed, together with a copy of the Trust’s investment policy and confirmation of the Trustees' National Insurance numbers. The CCLA were also advised of the new account details and a fresh mandate from was completed and returned.
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HENRY ROBERT BULL CHARITABLE TRUST
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 28TH FEBRUARY 2024
| Unrestricted | Restricted | Endowment | TOTAL | TOTAL | ||
|---|---|---|---|---|---|---|
| Notes | Funds | Funds | Funds | 2023/24 | 2022/23 | |
| £ | £ | £ | £ | £ | ||
| INCOMING RESOURCES | ||||||
| Incoming Resources from Generated Funds | ||||||
| Activities for Generating Funds | 3a | 28,900 | - | - | 28,900 | 28,900 |
| Investment Income | 3b | 49,073 | - | - | 49,073 | 39,553 |
| Other Incoming Resources | 3c | 989 | - | - | 989 | 935 |
| TOTAL INCOMING RESOURCES | 78,962 | - | - | 78,962 | 69,388 | |
| RESOURCES EXPENDED | ||||||
| Costs of Generating Funds | ||||||
| Cost of Charitable Activities | 4a | 114,793 | - | - | 114,793 | 11,245 |
| Governance Costs | 4b | 7,959 | - | - | 7,959 | 5,928 |
| TOTAL RESOURCES EXPENDED | 122,752 | - | - | 122,752 | 17,173 | |
| NET INCOMING (OUTGOING) RESOURCES | (43,790) | - | - | (43,790) | 52,215 | |
| Funds Brought Forward | 2,498,146 | - | 182 | 2,498,328 | 165,956 | |
| Fixed Asset Investments | 17 | - | - | - | - | 1,755,004 |
| Land & Buildings | 18 | - | - | - | - | 619,012 |
| Gains/(Losses) on Investments | 6 & 17 | 73,737 | - | - | 73,737 | (93,859) |
| TOTAL FUNDS CARRIED FORWARD | 2,528,093 | - | 182 | 2,528,275 | 2,498,328 |
Movements on all reserves and all recognised gains and losses are shown above. All of the organisation's operations are classed as continuing.
The notes on pages 8 to 15 form part of these financial statements.
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HENRY ROBERT BULL CHARrtABLE TRUST TOTAL F•ts24 2&F•23 Flx•d Au•ts 019.012 1.734.882 819.012 615.012 1.734A82 1.661,145 135V94 2 280.1S7 Total Coth 8t BENikai>J li) t82 17W1 175 $21 219.071 21• 07t 175aS• NET ¢URREKf A88ET¥ 174.199 174.381 218.171 TOTALA8T9 l•M ujrverti I9240•3 182 2.521275 2,4•V2 MET A88eT8 1•2 di ofth•trIty Fwds R•otrKted Funda &093 L52&093 2.4•148 182 Total 2.$24093 182 2.5 76 2hg8,328 ?.$.(£.... Ajpyrfp...... Z pl.4 bgWlby7ru•t8•.......... *VE IL
HENRY ROBERT BULL CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28TH FEBRUARY 2024
1. ACCOUNTING POLICIES
Basis of Preparation & Assessment of Going Concern
Basis of Preparation
The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (SORP 2015) (Second Edition, effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) and the Charities Act 2011.
The Charity meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost unless otherwise stated in the relevant accounting policy notes.
Assessment of Going Concern
Preparation of the accounts is on a going concern basis. The trustees consider that there are no material uncertainties about the Charity’s ability to continue as a going concern.
Incoming Resources
Recognition of Incoming Resources
These are included in the Statement of Financial Activities (SOFA) when:
▪ the charity becomes entitled to the resources;
▪ the trustees are virtually certain they will receive the resources; and
▪ the monetary value can be measured with sufficient reliability
Incoming Resources with Related Expenditure
Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resource and related expenditure are reported gross in the SOFA.
Grants and Donations
Grants and Donations are only included in the SOFA when the charity has unconditional entitlement to the resources.
Tax Reclaims on Donations and Gifts
Incoming resources from tax reclaims are included in the SOFA at the same time as the gift to which they relate.
Contractual Income and Performance Related Grants
This is only included in the SOFA once the related goods or services has been delivered.
Gifts in Kind
Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised. Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or distributed by the charity. Gifts in kind for use by the charity are included in the SOFA as incoming resources when receivable.
Donated Services and Facilities
These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material. The value placed on these resources is the estimated value to the charity of the service or facility received.
Volunteer Help
The value of any voluntary help received is not included in the accounts.
Investment Income
This is included in the accounts when receivable.
Investment Gains and Losses
This included any gain or loss on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year.
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HENRY ROBERT BULL CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 28TH FEBRUARY 2024
1. ACCOUNTING POLICIES (continued)
Expenditure and Liabilities
Liability Recognition
Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.
Governance Costs
Include costs of the preparation and examination of statutory accounts, the costs of the trustees meetings and cost of any legal advice to trustees on governance or constitutional matters.
Grants with Performance Conditions
Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SOFA once the recipient of the grant has provided the specified service or output.
Grants Payable without Performance Conditions
These are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to a grant which remain in control of the charity.
Investments
Investments quoted on a recognised stock exchange are valued at market value at the year end. Other investment assets are included at trustees' best estimate of market value.
Unrestricted funds
These funds can be used for the general objectives of the charity as set out in the trustees report. The movements of the unrestricted funds are given in the Statement of Financial Activities.
Restricted funds
These funds are where the donor has specified a purpose for the donation made. These restrictions often arise as a result of appeals for special offerings for specific purposes.
Designated funds
These funds are funds set aside by the trustees out of unrestricted general funds for particular purposes or projects.
Fixed Assets
Fixed Assets are capitalised if they can be used for more than one year and cost at least £1,500. They are valued at cost or, if gifted, at the value to the charity on receipt.
Land and Buildings
Freehold Land and Buildings have been valued and included in the accounts at cost value as per the conveyance dated the 28th July 2000 and the 17th July 2008.
Amortisation
No amortisation is charged to freehold property as the Land and Buildings are maintained to such a standard it is considered the residual value will not be less than cost.
Depreciation Expense
Depreciation is calculated at a rate to write off the cost of tangible fixed assets over their estimated useful lives. The rates applied are as follows:
Equipment Cost 25% - Reducing Balance
Changes in Accounting Policies and Methods of Accounting
There has been no change to the accounting policies (variation rules and methods of accounting) since last year.
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HENRY ROBERT BULL CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 28TH FEBRUARY 2024
2. TANGIBLE FIXED ASSETS
| Cost 01-Mar-23 Additions Net Book Value at 28-Feb-24 Depreciation 01-Mar-23 Charge Depreciation at 28-Feb-24 Net Book Value 28-Feb-24 Net Book Value 28-Feb-23 |
Bould Land at Nether Equipment Total Farm Westcote Cost 2023/24 £ £ £ £ 537,012 82,000 - 619,012 - - - - 537,012 82,000 - 619,012 - - - - - - - - - - - - 537,012 82,000 - 619,012 537,012 82,000 - 619,012 |
|---|---|
The annual commitments under non-cancelling operating leases and capital commitments are as follows: 28th February 2024: None 28th February 2023: None
Specified Trust Property
Bould Farm
The Freehold Land and Building at Bould Farm, Bould, Chipping Norton, OX7 6RT, being comprised in a conveyance of the land registered under Title Number ON277934 are held in Trust for the Henry Robert Bull Charitable Trust (Registered Charity Number 296133) in the convenance dated 17th July 2008.
The Trustees of Henry Robert Bull Charitable Trust (Registered Charity Number 296133) have agreed to include the Land & Buildings at cost value as per the conveyance dated the 17th July 2008.
Land at Nether, Westcote
The Freehold Land shown edged with red on the plan of the Title filed at the Registry and being Land at Nether Westcote, being comprised in a conveyance of the land registered under Title Number GR20184 are held in Trust for the Henry Robert Bull Charitable Trust (Registered Charity Number 296133) in the convenance dated 28th July 2000.
The Trustees of Henry Robert Bull Charitable Trust (Registered Charity Number 296133) have agreed to include the Land & Buildings at cost value as per the conveyance dated the 28th July 2000.
| Freehold Land at Nether, Westcote The Freehold Land and Buildings at Bould Farm, Bould, Chipping Norton, OX7 6RT |
28-Jul-00 £ 82,000 82,000 17-Jul-08 £ 537,012 537,012 |
|---|---|
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HENRY ROBERT BULL CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 28TH FEBRUARY 2024
3. INCOMING RESOURCES
| a) Activities for Generating Funds Rental Income b) Investment Income Bank Interest Investment Income c) Other Incoming Resources Water Rates & Supply Wayleave Sundry Income 4. RESOURCES EXPENDED a) Cost of Charitable Activities Charitable Grants Insurance Costs Management Charges Repairs & Maintenance Water Treatment & Testing Costs b) Governance Costs Independent Examiners Fees 9 Legal & Professional Fees |
Unrestricted Restricted TOTAL TOTAL Funds Funds 2023/24 2022/23 £ £ £ £ 28,900 - 28,900 28,900 28,900 - 28,900 28,900 5,561 - 5,561 1,957 43,512 - 43,512 37,596 49,073 - 49,073 39,553 907 - 907 872 63 - 63 63 19 - 19 - 989 - 989 935 Unrestricted Restricted TOTAL TOTAL Funds Funds 2023/24 2022/23 £ £ £ £ 91,500 - 91,500 - 1,613 - 1,613 1,376 7,079 - 7,079 2,301 13,167 - 13,167 6,949 1,434 - 1,434 619 114,793 - 114,793 11,245 1,140 - 1,140 900 6,819 - 6,819 5,028 7,959 - 7,959 5,928 |
|---|---|
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HENRY ROBERT BULL CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 28TH FEBRUARY 2024
5. RESTRICTED FUNDS
CURRENT FINANCIAL YEAR
| Endowment Fund PREVIOUS FINANCIAL YEAR Endowment Fund |
Balance Balance 01-Mar-23 Income Expenditure Transfers 28-Feb-24 £ £ £ £ £ 182 - - - 182 182 - - - 182 Balance Balance 01-Mar-22 Income Expenditure Transfers 28-Feb-23 £ £ £ £ £ 182 - - - 182 182 - - - 182 |
|---|---|
Restricted funds are wholly represented by the Charity's cash reserves and are to be expended as specified above.
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HENRY ROBERT BULL CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 28TH FEBRUARY 2024
6. INVESTMENTS
| JM Finn Investment Portfolio Brewin Dolphin Portfolio Cost Value 01-Mar-23 Additions Disposals Profit/(Loss) on Investments Market Value 28-Feb-24 |
Balance Transfer Profit/(Loss) Additions/ Balance 01-Mar-23 of Funds On Investment (Disposals) 28-Feb-24 £ £ £ £ 709,503 - 1,224 - 710,727 951,642 - 72,513 - 1,024,155 1,661,145 - 73,737 - 1,734,882 J.M Finn & Co Brewin Dolphin Investment Investment Unrestricted Restricted Total Portfolio Portfolio Fund Fund 28-Feb-24 £ £ £ £ £ 709,503 951,642 1,661,145 - 1,661,145 - - - - - - - - - - 1,224 72,513 73,737 - 73,737 710,727 1,024,155 1,734,882 - 1,734,882 |
|---|---|
J.M Finn & Co Investment Portfolio
The Charity holds investments with J.M Finn & Co Ltd and the original indexed book investment as at the 1st March 2022 was £767,682.. The investment was provided to the Charity as an Unrestricted Endowment and Total Return Investment. The capital and the income and realised gains derived from the Endowment can be used by the Charity for general charitable purposes. The market value of the investment funds held stood at £710,727.11 as at 28th February 2024.
Brewin Dolphin Investment Portfolio
The Charity holds investments with Brewin Dolphin Ltd and the original indexed book investment as at the 1st March 2022 was £987,322. The investment was provided to the Charity as an Unrestricted Endowment and Total Return Investment. The capital and the income and realised gains derived from the Endowment can be used by the Charity for general charitable purposes. The market value of the investment funds held stood at £1,024,154.99 as at 28th February 2024.
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HENRY ROBERT BULL CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 28TH FEBRUARY 2024
7. CASH AT BANK AND IN HAND
| Unrestricted | Restricted | Total Total |
|
|---|---|---|---|
| Fund | Fund | 28-Feb-24 28-Feb-23 |
|
| £ | £ | £ £ |
|
| Cash at Bank & in Hand | 175,339 | 182 175,521 219,071 |
|
| 175,339 | 182 175,521 219,071 |
||
| 8. DEBTORS AND PREPAYMENTS Sundry Debtors |
Unrestricted Fund £ - |
Restricted Fund £ |
Total Total 28-Feb-24 28-Feb-23 £ £ - - - |
| - | - - - |
||
| 9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Independent Examiners Fees |
Unrestricted Fund £ 1,140 |
Restricted Fund £ |
Total Total 28-Feb-24 28-Feb-23 £ £ - 1,140 900 |
| 1,140 | - 1,140 900 |
10. CREDITORS: AMOUNTS FALLING DUE IN MORE THAN ONE YEAR
The Charity held no long term liabilities during this or the previous financial year.
11. ANALYSIS OF NET ASSETS BETWEEN FUNDS
| Fixed Assets Net Current Assets Long Term Liabilities TOTAL FUNDS |
Unrestricted Restricted Total Total Fund Fund 28-Feb-24 28-Feb-23 £ £ £ £ 2,353,894 - 2,353,894 2,280,157 174,199 182 174,381 218,171 - - - - 2,528,093 182 2,528,275 2,498,328 |
|---|---|
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HENRY ROBERT BULL CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 28TH FEBRUARY 2024
12. STAFF COSTS AND NUMBERS
The Charity employed no members of staff during this or the previous financial year.
13. PAYMENTS TO TRUSTEES AND OTHER RELATED PARTIES
No payments were made to the Trustees or any persons connected with them during this financial year. No material transaction took place between the organisation and a Trustee or any person connected with them (2022/23:None).
14. RISK ASSESSMENT
The Trustees actively review the major risks which the charity faces on a regular basis and believe that maintaining the free reserves stated, combined with the annual review of the controls over key financial systems carried out on an annual basis will provide sufficient resources in the event of adverse conditions. The Trustees have also examined other operational and business risks which they face and confirm that they have established systems to mitigate the significant risks.
15. RESERVES POLICY
The Trustees have considered the level of reserves they wish to retain, appropriate to the Charity's needs. This is based on the Charity's size and the level of financial commitments held. The Trustees aim to ensure the Charity will be able to continue to fulfil its charitable objectives even if there is a temporary shortfall in income or unexpected expenditure. The Trustees will endeavour not to set aside funds unnecessarily.
16. PUBLIC BENEFIT
The Charity acknowledges its requirement to demonstrate clearly that it must have charitable purposes or ‘aims’ that are for the public benefit. Details of how the Charity has achieved this are provided in the Trustees report. The Trustees confirm that they have paid due regard to the Charity Commission guidance on public benefit before deciding what activities the Charity should undertake.
17. INTRODUCTION OF FIXED ASSET INVESTMENTS
The Charity holds investments with J.M Finn & Co Ltd and the original indexed book investment as at the 1st March 2022 was £767,682. The investments was provided to the Charity as an Unrestricted Endowment and Total Return Investment. The capital and the income and realised gains derived from the Endowment can be used by the Charity for general charitable purposes. The market value of the investment funds held stood at £709,502.91 as at 28th February 2023.
The Charity holds investments with Brewin Dolphin Ltd and the original indexed book investment as at the 1st March 2022 was £987,322. The investment was provided to the Charity as an Unrestricted Endowment and Total Return Investment. The capital and the income and realised gains derived from the Endowment can be used by the Charity for general charitable purposes. The market value of the investment funds held stood at £951,642.41 as at 28th February 2023.
The Fixed Asset Investments have been introduced in to the accounts to reflect a true and fair view of the Charity's financial position as at 28th February 2023.
18. INTRODUCTION OF LAND AND BUILDINGS
The Trustees of the Robert Bull Charitable Trust hold in Trust the specified property and the Land and Buildings have been introduced in to the account to reflect a true and fair view of the Charity's financial position as at 28th February 2023.
The Freehold Land and Building at Bould Farm, Bould, Chipping Norton, OX7 6RT, being comprised in a conveyance of the land registered under Title Number ON277934 are held in Trust for the Henry Robert Bull Charitable Trust (Registered Charity Number 296133) in the convenance dated 17th July 2008.
The Freehold land shown edged with red on the plan of the Title filed at the Registry and being Land at Nether Westcote, being comprised in a conveyance of the land registered under Title Number GR20184 are held in Trust for the Henry Robert Bull Charitable Trust (Registered Charity Number 296133) in the convenance dated 28th July 2000.
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HENRY ROBERT BULL CHARITABLE TRUST
INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS
Report to the trustees/ members of the Henry Robert Bull Charitable Trust on the accounts for the year ended 28th February 2024 set out on pages 6 to 15.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.
It is my responsibility to:
-
examine the accounts under section 145 of the Charities Act,
-
to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and
-
to state whether particular matters have come to my attention
Basis of independent examiner’s statement
My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.
Independent examiner's statement
In connection with my examination, no matter has come to my attention:
-
which gives me reasonable cause to believe that in, any material respect, the requirements:
-
to keep accounting records in accordance with section 130 of the Charities Act; and
-
to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act
have not been met; or
- to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
K. Collaku MAAT Castle View Accounting Ltd Ground Floor Offices 53 High Street Arundel West Sussex BN18 9AJ
Date: 29 th November 2024
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