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2024-03-31-accounts

Trustees' Annual Report for the period

Period start date Period end date 01 04 2023 31 03 2024

From

To

Section A Reference and administration details

Charity name Donald MacKay Trust Other names charity is known by Registered charity number (if any) 298083 Charity's principal address 9 Highway Lane Keele Staffordshire Postcode ST5 5AN

Donald MacKay Trust

Names of the charity trustees who manage the charity

----- Start of picture text -----
Dates acted if not for whole Name of person (or body) entitled
Trustee name Office (if any)
year to appoint trustee (if any)
1 Jeremy Lefroy Treasurer
Secretary
2 [Professor Janet ]
Lefroy
3 [Dr Elizabeth ]
Thompson
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
----- End of picture text -----

Names of the trustees for the charity, if any, (for example, any custodian trustees)

Name Dates acted if not for whole year

March 2012

TAR

1

Names and addresses of advisers (Optional information)

Type of adviser Name Address

Name of chief executive or names of senior staff members (Optional information)

Section B Structure, governance and management

Description of the charity’s trusts

Type of governing document

Trust Deed

How the charity is constituted

Trust

Trustee selection methods

Existing trustees

(eg. appointed by, elected by)

Additional governance issues (Optional information)

You may choose to include additional information, where relevant, about:

Section C Objectives and activities

Summary of the objects of the charity set out in its governing document

March 2012

TAR

2

Support for education, and in particular medical and nursing education Support for training in vocational and employments skills. Welfare support (including food and medical aid) Support for the work of churches in Staffordshire and elsewhere. Support for voluntary groups in Staffordshire and elsewhere in the UK. Support for peacebuilding work.

Summary of the main activities undertaken for the public benefit in relation to these objects (include within this section the statutory declaration that trustees have had regard to the guidance issued by the Charity Commission on public benefit)

Additional details of objectives and activities (Optional information)

You may choose to include further statements, where relevant, about:

March 2012

TAR

3

Section D Achievements and performance

Summary of the main achievements of the charity during the year

The Trust was able to

March 2012

TAR

4

Section E Financial review

It is the policy of the Charity to hold a maximum of 6[th] months’ Brief statement of the expenditure in reserves. In practice, reserves are much lower than this as charity’s policy on reserves the Charity has no overheads and its expenditure consists of discretionary grants,

Details of any funds materially in deficit

None

Further financial review details (Optional information)

You may choose to include additional information, where relevant about:

The Charity’s principal source of funds is regular donations by its trustees. Some other income is also received from other donors for specific projects.

All expenditure has been made in accordance with the key objectives of the Charity as set out above.

Section F Other optional information

Section G Declaration

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s)

Full name(s) Position (eg Secretary, Chair, etc)

Jeremy John Elton Lefroy Treasurer

Date 24-01-2025

March 2012

TAR

5

TAR Maich 2012

Charity No
(if any)
298083
Period start date
01/04/2023
To
Period end
date
31/03/2024
CC17a
Donald MacKay Trust
Annual accounts for the period		 Charity No
(if any)
298083
Period start date
01/04/2023
To
Period end
date
31/03/2024
CC17a
Donald MacKay Trust
Annual accounts for the period
Section A Statement of financial activities
Recommended
categories by activity
Details of own
analysis
Note
Incoming resources (Note 3)
Incoming resources from
generated funds
Voluntary income
S01
Activities for generating funds
S02
Investment income
S03
Incoming resources from
charitable activities
S04
Other incoming resources
S05
S06
Resources expended (Notes 4-8)
Costs of Generating Funds
Costs of generating voluntary
income
S07
Fundraising trading costs
S08
Investment management costs
S09
Charitable activities
S10
Governance costs
S11
Other resources expended
S12
S13
S14
S15
S16
S17
S18
S19
S20
S21
Total resources expended
Total incoming resources
Total funds carried forward
Total funds brought forward
Net movement in funds
Net incoming/(outgoing) resources before
transfers
Gains and losses on investment assets
Gains and losses on revaluation of fixed assets
for the charity’s own use
Other recognised gains/(losses)
Net incoming/(outgoing) resources before
other recognised gains/(losses)
Gross transfers between funds		 Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total this
year
Total last
year
£
£
£
£
£
F01
F02
F03
F04
F05
-
-
-
-
-
38,337
28,190
-
66,527
72,313
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
S01
S02
S03
S04
S05
38,337
28,190
-
66,527
77,493
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
44,909
26,534
-
71,443
65,684
105
-
-
105
164
-
-
-
-
-
45,014
26,534
-
71,548
65,848
6,677
-
1,656
-
5,021
-
11,645
-
-
-
-
-
6,677
-
1,656
-
5,021
-
11,645
-
-
-
-
-
-
-
-
-
-
6,677
-
1,656
-
5,021
-
11,645
120
11,369
-
11,489
120
6,557
-
13,025
-
6,468
11,765

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1

Section B Balance sheet

Fixed assets
Tangible assets (Note 9)
Investments (Note 10)
Total fixed assets
Current assets
Stock and work in progress
Debtors (Note 11)
(Short term) investments
Cash at bank and in hand
Total current assets
Creditors: amounts falling due within
one year (Note 12)
Net current assets/(liabilities)
Total assets less current liabilities
Creditors: amounts falling due after
one year (Note 12)
Provisions for liabilities and charges
Net assets
Funds of the Charity
Unrestricted funds
Restricted income funds (Note 13)
Endowment funds(Note 13)
Total funds
Signed by one or two trustees on behalf of all
the trustees		 Note
B01
B02
B03
B04
B05
B06
B07
B08
B09
B10
B11
B12
B13
B14
B15
B16
B17
B18
B19
B20		 Unrestricted
funds
£
F01
-
-
-
Restricted
income
funds
£
F02
-
-
-		 Endowment
funds
£
F03
-
-
-
Total this
year
£
F04
-
-
-
- - - -
-
1,600
-		 -
-
-
5,144		 -
-
-
-
-
1,600
-
5,144
1,600 5,144 - 6,744
276 - 276
1,324 5,144 - 6,468
1,324 5,144 - 6,468
-
-		 -
-		 -
-		 -
-
1,324 5,144 - 6,468
- 6,557
-		 13,025 -
- 6,557
-
13,025
-
- 6,557 13,025 - 6,468
Signature Jeremy Lefroy
Print Name

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2

----- Start of picture text -----
Total last
year
£
F05
-
-
-
-
-
4,637
-
11,280
15,917
4,152
11,765
11,765
-
-
11,765
396
-
11,369
-
11,765
Date of
approval
27/12/2024
----- End of picture text -----

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Section C Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting

These accounts have been prepared on the basis of historic cost (except that investments are shown at market value) in accordance with:

or Financial Reporting Standards for Smaller Enterprises (FRSSE);

[** except for the following].

Give details in this box if a different standard has been followed.

if all relevant disclosures shown in the pack have been given then please tick “Accounting Standards”;

if disclosures completed in these accounts have been restricted to those required by the FRSSE, then please tick “Financial Reporting Standards for Smaller Enterprises (FRSSE)”.

** - If no departures from the chosen standards have been made then delete these words; otherwise give details of any changes in the boxes.

1.2 Change in basis of accounting

There has been no change to the accounting policies (valuation rules and methods of accounting) since last year (§ except for the following).

Give details in this box of any material changes that have been made.

1.3 Changes to previous accounts

No changes have been made to accounts for previous years (§§ except for the following).

Give details in this box of any material changes that have been made.

§§ if no changes have been made to accounts for previous periods then delete these words.

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4

Section C Notes to the accounts (cont)

Note 2 Accounting policies

This standard list of accounting policies has been applied by the charity except for those deleted. Where a different or additional policy has been adopted then this is detailed in the box below.

INCOMING RESOURCES

Recognition of incoming These are included in the Statement of Financial Activities (SoFA) when:
resources 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 Where incoming resources have related expenditure (as with fundraising or contract income) the
related expenditure incoming resources 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 Incoming resources from tax reclaims are included in the SoFA at the same time as the gift to
and gifts which they relate.
Contractual income and This is only included in the SoFA once the related goods or services have been delivered.
performance related grants
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 These are only included in incoming resources (with an equivalent amount in resources expended)
facilities 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 but is described in the
trustees’ annual report.
Investment income This is included in the accounts when receivable.
Investment gains and losses This includes 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.
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 trustee
meetings and cost of any legal advice to trustees on governance or constitutional matters.
Grants with performance Where the charity gives a grant with conditions for its payment being a specific level of service or
conditions 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 These are only recognised in the accounts when a commitment has been made and there are no
performance conditions conditions to be met relating to the grant which remain in the control of the charity.
Support Costs Support costs include central functions and have been allocated to activity cost categories on a
basis consistent with the use of resources, eg allocating property costs by floor areas, or per
capita, staff costs by the time spent and other costs by their usage.
ASSETS
Tangible fixed assets for use These are capitalised if they can be used for more than one year, and cost at least £500. They
by charity are valued at cost or a reasonable value on receipt.
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.
Stocks and work in progress These are valued at the lower of cost or market value.
POLICIES ADOPTED
ADDITIONAL TO OR
DIFFERENT FROM THOSE
ABOVE

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Section C Notes to the accounts

Note 3 Analysis of incoming resources

Note 3 Analysis of incoming resources Note 3 Analysis of incoming resources Note 3 Analysis of incoming resources
Incoming resources may be further analysed if this would help the reader of the accounts.
This year
Analysis £
Voluntary income Donations 55,425
Tax Refunds 10,699
-
-
-
Total 66,124
Activities for generating funds -
-
-
-
-
Total -
Investment income -
-
-
-
-
Total -
Incoming resources from -
charitable activities -
-
-
-
Total -

CC17a (Excel)

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(cont)

Last year £ 38,225 9,775 - - - 48,000 - - - - - - - - - - - - - - - - - -

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Section C Notes to the accounts (cont)

Note 4 Analysis of resources expended Resources expended may be further analysed if this would help the reader of the accounts.

Governance costs
Charitable activities
Fundraising trading
costs
Investment
management costs
Costs of generating
voluntary income		 This year
Last year
£
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Total
Total
Total
Total
Total
Analysis

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Section C Notes to the accounts (cont)

Note 5 Support Costs

Please complete this note if the charity has analysed its expenses using activity categories and has support costs.

----- Start of picture text -----
Fundraising activity Charitable Activity Governance Activity Total Cost
Support cost type £ £ £ £
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
Total - - - -
----- End of picture text -----

Note 6 Details of certain items of expenditure

6.1 Trustee expenses

Please provide details of the amount of any payment or reimbursement of out-of-pocket expenses made to trustees or to third parties for expenses incurred by trustees. If no expenses were paid, please enter ‘None’ in the appropriate box(es).

Total amount paid
Number of trustees who were paid expenses
Nature of the expenses		 This year
Last year
1
0
Travel
57
0

6.2 Fees for examination or audit of the accounts

Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner or auditor. If nothing was paid please enter NONE in the appropriate box(es).

Independent examiner’s or auditors' fees for reporting on the
accounts
Other fees (for example: advice, consultancy, accountancy
services) paid to the independent examiner or auditor		 This year
Last year
£
£
0
0
0
0

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Section C Notes to the accounts (cont)

Note 7 Paid employees Please complete this note if the charity has any employees.

7.1 Staff Costs

7.1 Staff Costs
This year
£		 Last year
£
Gross wages, salaries and benefits in kind - -
Employer’s National Insurance costs - -
Pension costs - -
Total staff costs - -
7.2 Average number of full-time equivalent employees in the year This year
Number		 Last year
Number
The parts of the charity in which the Fundraising - -
employees work Charitable Activities - -
Governance - -
Other - -
Total - -
7.3 Defined contribution pension scheme
Please complete if a defined contribution pension scheme is operated.
Brief details of the scheme
This year
£		 Last year
£
The costs of the scheme to the charity for the year
The amount of any contributions outstanding at the year end
The amount of any contributions prepaid at the year end

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Section C Notes to the accounts (cont)

Note 8 Grantmaking

Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.

8.1 Total value of grants

----- Start of picture text -----
Grants to Grants to
institutions individuals
Purpose for which grants made Total amount £ Total amount £
Educational courses for young people in Tanzania 11,075.00 -
University and school fees paid to students in Uganda/S
Sudan/Indonesia - 11,051
Medical expenses for cardiac emergency - Uganda 7,099.00 -
Costs of health education TOT course - Tanzania
4,500.00 [ - ]
Support for costs of Relationships Foundation
5,000.00 [ - ]
Support for health instituions in Tanzania, Liverpool, international
3,000.00 [ - ]
Total 30,674 11,051
----- End of picture text -----

8.1 Grantmaking costs

If the charity’s accounts are prepared on the “activity basis” please give details of any support cost associated with grantmaking. Please enter “Nil” if the charity does not identify and/or allocate support costs.

Support costs of grantmaking

Nil

8.3 Grants made to institutions

If the charity has made grants to particular institutions that are material in the context of its grantmaking please give details of the institution supported, purpose of the grant and total paid to each institution listed. Sufficient information should be given to provide a reasonable understanding of the range of institutions supported.

institutions supported.
Names of institutions
Training for Life, Tanzania
KIT, Tanzania
Hospital, Kampala
Evangelical Lutheran Church of
T
i
N
th
Di
H
lth
Relationships Foundation.
C
b
d
Liverpool School of Tropical
M di i
Newcastle-under-Lyme Baptish
Ch
h
Purpose
Vocational course in hospitality for young women in
l
bl
h
h ld
Courses for school leavers to prepare them for life
Total grants to institutions
Grant for 125 anniversary appeal
Church's ministry in Staffordshire
Costs of emergency cardiac surgery for nursing student
f
l
i
b
k
d
Costs of Training of Trainers Course in Karatu
Support for operational costs of the Foundation		 Total amount of
grants paid £
4,750
3,863
6,760
3,515
6,100
1,000
3,800
-
29,788

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Section C Notes to the accounts (cont)

Note 9 Tangible fixed assets

Please complete this note if the charity has any tangible fixed assets

9.1 Cost or valuation

Freehold land Freehold land Other land & Plant, Fixtures, Fixtures, Payments on Total
& buildings buildings machinery and
fittings and		 account and
motor vehicles equipment assets under
construction
£ £ £ £ £ £
Balance brought - - - - - -
forward
Additions - - - - - -
Revaluations - - - - - -
Disposals - - - - - -
Transfers * - - - - - -
Balance carried - - - - - -
forward
9.2 Accumulated depreciation and impairment provisions
**Basis SL or RB SL or RB SL or RB SL or RB SL or RB
** Rate
Balance brought - - - - - -
forward
Depreciation charge - - - - - -
for year
Impairment provisions - - - - - -
Revaluations - - - - - -
Disposals - - - - - -
Transfers* - - - - - -
Balance carried - - - - - -
forward
9.3 Net book value
Brought forward - - - - - -
Carried forward - - - - - -

9.4 Revaluation

If any fixed assets have been revalued please give details of the valuer and method of valuation

** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction.

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Section C Notes to the accounts (cont)

Note 10 Investment assets

Please complete this note if the charity has any investment assets.

10.1 Fixed assets investments

Carrying (market) value at end of year
Add:additions to investments at cost
Less:disposals at carrying value
Add/(deduct):net gain/(loss) on revaluation
Carrying (market) value at beginning of year		 £
-
-
-
-
-

Please provide below:

10.2 A breakdown of the market values of investments shown above agreeing with the balance sheet row B03.

10.3 A breakdown of the income from investments agreeing with SOFA row S03.

Analysis of investments 10.2 10.3 10.3
Market value at Income from
year end investments for
the year
£ £
Investment properties - -
Investments listed on a recognised stock exchange or held in common - -
investment funds, open ended investment companies, unit trusts or other
collective investment schemes
Investments in subsidiary or connected undertakings and companies - -
Securities not listed on a recognised Stock Exchange - -
Cash held as part of the investment portfolio - -
Other investments - -
Total - -

10.4 Material investment holdings

If any single investment is material in terms of its value (for example represents more than 5 per cent of the value of the charity’s total investments) please provide details.

Investment held Market Value

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Section C Notes to the accounts (cont)

Note 11 Debtors and prepayments

Please complete this note if the charity has any debtors or prepayments.

Analysis of debtors
Trade debtors
Amounts due from subsidiary and associated
undertakings
Other debtors
Prepayments and accrued income
Total		 This year
Last year
This year
Last year
£
£
£
£
- - -
-
- - -
-
1,600.0 4,637.0 -
-
- - -
-
Amounts falling due
within one year
Amounts falling due after
more than one year
1,600.0
4,637.0
-
-

Note 12 Creditors and accruals

Please complete this note if the charity has any creditors or accruals. 12.1 Analysis of creditors

12.1 Analysis of creditors
Loans and overdrafts
Trade creditors
Amounts due to subsidiary and associated
undertakings
Other creditors
Accruals and deferred income
Total		 This year
Last year
This year
Last year
£
£
£
£
- - -
-
276
- -
-
- - -
-
- - -
-
- - -
-
Amounts falling due
within one year
Amounts falling due after
more than one year
276
-
-
-

12.2 Security over assets

If any loan, overdraft or other creditor holds a charge or other security over any assets of the charity please provide details.

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Section C Notes to the accounts (cont)

Note 13 Endowment and restricted income funds

Please complete this section if the charity has any endowment or restricted income funds.

13.1 Funds held

Please give a brief description of any of the following type of funds held by the charity:

permanent endowment funds (PE); expendable endowment funds (EE); and restricted income funds, including special trusts, of the charity (R).

----- Start of picture text -----
Type PE, EE
Fund Name Purpose and Restrictions
or R
Fund for Food Relief R This fund is for provision of food to people on low incomes in
India
----- End of picture text -----

13.2 Movements of major funds

Please give details of the movements of the major funds summarised in the restricted and endowment columns of the Statement of Financial Activities.

Fund Fund
balances balances
brought Incoming Outgoing Gains and carried
forward resources resources Transfers losses forward
Fund names £ £ £ £ £ £
Food relief fund - 14,369 - 3,000 - 11,369
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Total Funds - 14,369 - 3,000 - - 11,369

13.3 Transfers between funds

Please give details of any transfers between funds.

From Fund (Name) To Fund (Name) Reason Amount

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Section C Notes to the accounts (cont)

Note 14 Transactions with related parties

If the charity has any transactions with related parties (other than the trustee expenses explained in note 6) details of such transactions should be provided in this note. If there are no transactions to report, please enter “None” in the relevant boxes.

14.1 Remuneration and benefits

Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee or other related parties by the charity or any institution or company connected with it.

----- Start of picture text -----
Amounts paid or benefit value
Legal authority (eg order,
Name of trustee or connected party
governing document) This year Last year
£ £
----- End of picture text -----

14.2 Loans

Please give details of and amounts owing to or from the charity’s trustees or other related parties by the charity at the year end.

Due to trustees and
related parties
Due from trustees
and related parties		 Name of trustee or
connected party
Legal authority		 This year
Last year
£
£
Amount owing

14.3 Other transaction(s) with trustees or related parties

Please give details of any transaction undertaken by (or on behalf of) the charity in which a trustee or related party has a material interest.

Name of the trustee Relationship to Description of the This year This year Last year Last year
or related party charity transaction(s) £ £
Jeremy Lefroy Trustee Donation to Café Africa Trust 0 1038
Jeremy Lefroy Trustee Donation to Concordis Intl 0 500
Jeremy Lefroy Trustee Donation to Relationships 6100 5051
F
d ti

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Section C Notes to the accounts (cont)

Note 15 Additional Disclosures

The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.

An amount in 2022/2023 accounts was shown as a creditor of £11,369 when it should have been shown as part of the funds of the charity (restricted). This has been corrected in the prior year figures shown on the balance sheet for 2023/2024. There is no material difference to the accounts and all restricted funds will have been expended by the end of the financial year 2024/2025.

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CHARITY COMMISSION FOR ENGLAND AND WALES Independent examiner's report on the accounts Section A Independent Examiner's Report Report to tho trustees Po￿A￿p X4CtrAV On accounts for the year ended Charlty no lif any) 29&083 Set out on pages I report to the trustees on my examination of the accounts of Ihe above harity {Ihe Trust") for the year ended Rasponslbllltlos and basis ol rcport As the charity's trustees, you are résponsible for the preparation of Ihe accounts in a¢¢ordan¢e with the requirements of the Charities AGI 2011 I'the ACV). I report in respect of my examination of the Trust's a¢Gounts catTied out under section 145 of the 2011 Act and in carrying out my examination. I have followed all the applicablg Directions given by the Charity Commission under section 145151{bl of the Act. ¢ Independenl charity's gr05s income exceeded £250,000 and l am qualified to examiner's statement undertake the examination by being a qualified member of linsert name of applicable listed bodyll- D8lété l J if not applicablo. I have completed my examinatson. I confimi Ihal no material matters have come lo my attention in connection with the examination (othor than that disclosed below ') which gives me cause lo believe that in, any material respect: Ihe accounting records were not kept in accordance with s8Ction 130 of the Charities Act,. or the accounts did not accord with the accounling records- or the aCco￿nIS did not comply wtth the applicable requirements Concerning Ihe form and content of accounts set out in the Charities {Accounts and Reports) Regulations 2008 other than any requirement that the accounls giv¢ a 'true and fair, view wvliiknli ib Iivl a miltl¥r considered as part of an independent examination. I have no concerns and have come across no other matters in connectlon wilh the examin8tion to which attention should be drawn in this report in order to enable a proper understanding of tlie dtybuuiits to be reached. Please delete the words in the brackets if they do not apply. Signed: Date: Nama: LLIVE Relevant profes$lonal qualificationls) or body v¢ i*wsf L TMtE •F GSiAK7 1tr4 IER Oct 2018

{if any): Address: l+ WES I D<kE. bRib"S ts9 T5&tr?4 Section B Disclosure Only complete if the examiner needs to highlight material matters of concern Isee CC32, Independent examlnalion of charity accounts.. direclion5 and guidance for examiners). Givè here brlef dfrtalls of any items that the èxaminer wishgs to dlsclosè. IER OGt 2018