## Handbell Ringers of Great Britain 

Registered Charity Numbers 298945 (England and Wales) and SC038918 (Scotland) 


Report and Consolidated Financial Statements Year ended 31st December 2023 



**HANDBELL RINGERS OF GREAT BRITAIN REGISTERED CHARITY NUMBERS 298945 (ENGLAND AND WALES) AND SC038918 (SCOTLAND)** 

## **CONTENTS** 

||Page|
|---|---|
|Trustees’ Report|3 - 9|
|Statement of Trustees’ Responsibilities|10|
|Group Statement of Financial Activities|11|
|for the year ended 31 December 2023||
|Balance Sheet as at 31 December 2023|12|
|Notes forming part of the financial statements|13 – 25|
|Independent Examiner’s Report|26|



Page **2** of **26** 



**HANDBELL RINGERS OF GREAT BRITAIN REGISTERED CHARITY NUMBERS 298945 (ENGLAND AND WALES) AND SC038918 (SCOTLAND)** 

# **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31[ST] DECEMBER 2023** 

## **Reference and Administrative Information** 

## National Chair 

Mr Tim Willetts (retired 15/04/2023) Mr Keith Rowland (elected 15/04/2023) Oak Cottages 50 Star Lane 4 Oak Lane Ash Woking Aldershot Surrey GU12 6RH GU22 8BX 

Telephone: 01483 760746 Email: tim@hrgb.org.uk 

Telephone: 07912 352634 Email: keith@acorncottage.org.uk 

NEC Secretary Judy Gees (up to 30/06/2023) NEC, AGM & Diary Secretary Judy Gees (effective 01/07/2023) 

AGM & Diary Secretary 

Kate Worthington (up to 30/06/2023) 

International Secretary International Liaison Officer Jacky Cooper (up to 30/06/2023) Jacky Cooper (effective 01/07/2023) 

Correspondence Secretary Sandra Winter 

Independent Examiner 

Robert Whowell & Partners LLP 

## National Website 

www.hrgb.org.uk & www.handbells.org.uk 

## Principal Bankers 

CAF Bank Limited West Malling Kent, ME19 4JQ 

Page **3** of **26** 



**HANDBELL RINGERS OF GREAT BRITAIN REGISTERED CHARITY NUMBERS 298945 (ENGLAND AND WALES) AND SC038918 (SCOTLAND)** 

## _Charity Trustees_ 

## **National Officers** 

Mr Tim Willetts - Chair Mr Keith Rowland – Chair _Position Vacant_ - Secretary ** Mr Anthony Hayes - Treasurer Mrs Diane Holt - Membership Secretary 

Retired 15/04/2023 Elected 15/04/2023 

## **Executive Committee** 

_Patron, WHMF_ 

Dr Alan Hartley 

_North East Region (NE)_ Mr Anthony John Atkinson Mrs Sheila Christine Lazenby _Scotland Region (SC)_ Mr John Elcock * Ms Laura Buist * _East Midlands Region (EM)_ Mrs Judy Gees Mr Michael Johnson Retired 29/04/2023 Elected 29/04/2023, Resigned Ms Nicola Wright 18/12/2023 

_North West Region (NW)_ Miss Elizabeth McCord Ms Kate Worthington _East Anglia Region (EA)_ Mrs Linda McCord Mr Keith Meader Retired 23/03/2023 Mr John Thompson Elected 23/03/2023 _West Midlands Region (WM)_ Mr David Hampson Miss Coralie Paxton Resigned 08/06/2023 _South East Region (SE)_ Mrs Gay Cooper Mr Alan Cooper _South West Region (SW)_ Mrs Veronica Jane Willis BEM Mr Edwin John Willis BEM 

Resigned 08/06/2023 

## * resident in Scotland 

** The position of National Secretary is currently vacant, but has (for the interim) been split into the roles of NEC Secretary, AGM Secretary, Diary Secretary, International Secretary and Correspondence Secretary (either singular or combined). These specific positions are non-Trustee bearing (unless the person currently holds a Trustee state due to also being a Regional Representative). 

Page **4** of **26** 



**HANDBELL RINGERS OF GREAT BRITAIN REGISTERED CHARITY NUMBERS 298945 (ENGLAND AND WALES) AND SC038918 (SCOTLAND)** 

## **TRUSTEES’ REPORT** 

The Trustees present the annual report together with the financial statements of the charity for the year ended 31 December 2023. 

## **Objectives and activities** 

Handbell Ringers of Great Britain (HRGB) is a Registered Charity and an unincorporated Society founded in 1967 and is the major organisation in the United Kingdom dedicated to the promotion of handbell tune ringing. It is governed by its rules which were last amended on 17th April 2010. The Trustees are pleased to report that for the year ending 31st December 2023 the Society remained financially sound, assisted by a financial rebate under the Gift Aid Scheme and prudent control of expenditure. The Trustees, mindful of the fact that the level of the Gift Aid rebate reduced in 2012 and the increased costs of running the organisation, last proposed an increase in the annual membership fees from 1st January 2013, which was agreed at the AGM in 2012. 

The Charity continues to work in line with its objective: ‘To advance, provide and encourage for the public benefit, the art of handbell tune ringing in all its forms.’ Conformity with this objective is achieved across the country, including Scotland, through workshops, residential courses, concerts and handbell rallies organised by members for the benefit of members and the general public. 

HRGB Promotions Limited is a company limited by guarantee, registered in England (company number 2128737) and a registered charity (number 800808). The company is controlled by two Directors who by virtue of its Articles of Association would normally be the four Officer roles of HRGB. Accordingly, the company is deemed to be a subsidiary of the Society within the context of Financial Reporting Standard and its results have been consolidated into the Charity’s accounts. The subsidiary’s aims and objectives are: ‘To promote, encourage and educate the general public in the ancient art of handbell tune ringing.’ In particular the company manages the finances relating to the attendance of UK ringers at International Handbell Symposia which are held every two years. 

## _**Public benefit**_ 

The Trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales. 

## **Achievements and Performance** 

2023 has been a year of consolidation. Groups throughout the UK continue to recover and restart their music programmes.  There has been a growing number of national and regional events, increasing in number as the year has progressed.  Most handbell groups have returned to their pre-Covid practice and concert arrangements, although, sadly, the membership of some groups has been affected by the pandemic. 

Overall, the Society ’ s membership numbers are lower than in 2023, and the importance of regaining members remains a priority, so that the Society can maintain its programme of activities. 

Page **5** of **26** 



**HANDBELL RINGERS OF GREAT BRITAIN REGISTERED CHARITY NUMBERS 298945 (ENGLAND AND WALES) AND SC038918 (SCOTLAND)** 

## **TRUSTEES ’ REPORT (…continued)** 

Some new practices, established during 2020, have been maintained because they are beneficial to the Society.  Prominent amongst these are the use of video-conferencing technology to run both national and regional committee meetings and webinars.  The advantage of the former is that committee members do not have to travel long distances from around the country to one location, with a reduction in our carbon footprint and our expense payments.  The advantage of the latter is similar - members who live long distances from the venues for events can still engage with other members and develop their knowledge and skills.  It will be important to continue to develop this use of technology to enable, for example, the live streaming of concerts, so that more members of the public have access to handbell events and are thereby encouraged to attend a live event. 

The Charity ’ s positive developments during 2023 include:- 

- The National Rally (annual national residential ringing weekend) in Scotland was well-attended and much enjoyed by the participants. 

- The Team Leaders ’ / Musical Directors ’ Seminar Weekend (biennial event established in 2018 whose aim is to raise the standard of conducting and level of skills and knowledge about team leadership) is to be resurrected in 2024. 

- The National Residential Ringing Week (a biennial event) attracted a record number of delegates this year. Sheffield University has proved to be an excellent venue for this event. As usual, 2 overseas conductors led the music making. 

- It is apparent that members are reluctant to undertake lengthy journeys to attend rallies, so regional committees will be planning smaller, more intimate events to reduce travel time especially in inclement times of the year. 

- A subgroup of the National Executive Committee has successfully undertaken an extensive selection process and identified the venue for the next International Handbell Symposium to be hosted in Britain – in 2026. 

- Broxbourne Handbell Ringers took part in a public Christmas Carol Concert at the Royal Albert Hall in December 2022. 

- The HRGB Archivist has successfully concluded arrangements with the Archivist at Heritage Quay at the University of Huddersfield, and Heritage Quay now houses the HRGB Archive, making it accessible to the public. An Open day was held displaying some of the more important memorabilia held there. 

- Trustees have approved minor changes to the HRGB Rules designed to remove gender specificity. 

- This year has seen an increase in the number of requests we have received to entertain other members of the general public over the Christmas period. 

- – 

- The mutually supportive link with Northumbria University the first University in the UK to – 

- establish a handbell group continues to provide a template for the future.  Several universities in other countries – for example, the USA and Japan – have handbell groups, and many music teachers leaving these universities are knowledgeable and skilled in the art of handbell ringing. This important work continued in 2023 and we hope to find new opportunities in other UK universities. 

- Bell orchestras are now widely back in action. These events provide an excellent opportunity for ringers to play music with larger sets of instruments than usually played in smaller local groups. 

Page **6** of **26** 



**HANDBELL RINGERS OF GREAT BRITAIN REGISTERED CHARITY NUMBERS 298945 (ENGLAND AND WALES) AND SC038918 (SCOTLAND)** 

## **TRUSTEES ’ REPORT (…continued)** 

## William Hartley Memorial Fund 

During 2023, the WHMF continued with its support of new handbell teams across the UK. More than half the bells owned by the WHMF are on lease for use in schools for the benefit of younger ringers, many with no other musical experience. The WHMF provides handbells to support some of the regional handbell teams as their performances are a musical showcase of handbell tune ringing to the wider public.  And for the benefit of HRGB members, instruments are made available for nationally organised events.  The Society has two outstanding loan for financial assistance currently. The WHMF has now made 100 loans since its inception, all of which have been repaid on time. 

## Vaughan Evans Bursary 

The Bursary created by the Trustees for the support of young ringers to attend advanced ringing events supported the attendance of one young ringer at the National Residential Ringing Week and will support a further young ringer at the National Rally in 2024. The fund will look to further support at least two young people at the next National Residential Ringing Week in 2025. The Trustees agreed no contribution was required in 2023 to the maintenance of the Bursary fund but would need to be considered in 2024 to ensure the fund contained adequate funds for the future events. 

## **Financial and Risk Review** 

The group statement of financial activities for the year ending 31[st] December 2023 shows a net excess of income over expenditure of £29,808. 

The principal source of income of the Charity was from donations and membership subscriptions, together with a tax refund from H.M. Revenue and Customs Gift Aid Scheme. 

Sales income remained on par with last year, with continued support being made by attendance at the National Rally. The cost of sales has increased, primarily due to the increase of the stock provision held. The provision against stock remains at what the Charity sees as a sensible prudent take on the stock provision. Further increases in the price of products purchased and additional increases in postage have reduced margins on sales in the year. 

The source of the subsidiary company’s income during 2023 was only from bank interest. Expenditure resulted normal governance costs. The deposit for the 2026 International Handbell Symposium was paid in 2023 but can be deferred until 2026 to be offset against event income. 

The Trustees have considered whether any major risks pertain to the subsidiary company and have concluded there are none. Further, the Trustees consider that there are systems in place to manage risks relating to the company. 

Group investments increased in value during the year by £6,037 compared with a decrease of £7,867 the previous year. We accept that market conditions may still carry some uncertainty in 2024 due to circumstances out of the Charity’s control and so will monitor accordingly. 

Page **7** of **26** 



**HANDBELL RINGERS OF GREAT BRITAIN REGISTERED CHARITY NUMBERS 298945 (ENGLAND AND WALES) AND SC038918 (SCOTLAND)** 

## **TRUSTEES ’ REPORT (…continued)** 

The William Hartley Memorial Fund continues to provide interest free loans to members and registered teams to enable them to purchase additional bells, refurbish bells etc. During the year the WHMF generated funds from donations and bank interest. The Crescendo Scheme was relaunched in 2015 as a free scheme designed for new, young ringers which is staged to maintain enthusiasm and progression with four progressive certificates that can be won plus additional lapel badges (for a small charge). 

A significant item of expenditure is the cost of publishing “Reverberations” the Charity’s six-monthly journal which is an important source of communication with the members. Some of the cost is recovered through suppliers’ advertisements published in the magazine. After allowing for advertisement income, the net cost of the journal went up from £10,990 to £11,775. This increase has come about from a 6% increase in publishing / distribution costs but also a 8% decrease of the advertising income year on year. 

Regional newsletters continue to provide regions with news of local events and the cost of producing these (less advertising income) went up from £3,096 to £3,119. Regions continue to move onto digital platforms to send their news, but rising costs (primarily around Royal Mail) have offset this. 

General Administration expenditure increased during the year. Further development of the HRGB website due to required software and security updates have seen costs for the year. We are continuing NEC meetings via Zoom and the licences held by HRGB have continued to be made available for national webinars and regional activities. Regions that have purchased their own licences continue to benefit with their use within their region. 

We also accept that inflation is increasing the other costs within the charity and that this is something that we must continue to monitor. 

Funds above and beyond those required for the day to day business of the Charity are placed in high interest accounts to maximise investment income. Financially, the Trustees consider that the Charity is in a strong position as a going concern. 

## **Policy on Reserves** 

It is considered that the level of reserves held by the Charity and its subsidiary company is reasonable based upon the projections of the level of funding required for the UK preparation and hosting the next International Handbell Symposium. Additions to the countries that make up the IHC (International Handbell Committee) meant that an increase to the rotating countries hosting an International Symposium may have pushed the UK back to 2028, however Handbell Ringers of Singapore said they would prefer to host in 2028, thus keeping the UK with 2026. This will be 14 years after the last UK held Symposium due to the addition of a Symposium in Hong Kong being added into the rotation in 2020. 

The Charity has also continued its policy of maintaining reserves at a level sufficient to cover the costs associated with the organisation of National Rallies in three consecutive years. 

Page **8** of **26** 



**HANDBELL RINGERS OF GREAT BRITAIN REGISTERED CHARITY NUMBERS 298945 (ENGLAND AND WALES) AND SC038918 (SCOTLAND)** 

## **TRUSTEES ’ REPORT (…continued)** 

## **Structure, Governance and Management** 

The Charity is governed by a National Executive Committee consisting of four elected officers, a patron for the William Hartley Memorial Fund (WHMF) and (up to) two representatives elected from each of eight branches. The Executive Committee is responsible for the prudent management of the Society and determination of policy in line with Governmental and Charity law. Day to day administration of the Society is carried out by the elected Officers. In 2023 the Society had a change in the Chair and is still looking for a permanent Secretary following the retirement of the then Secretary in 2022.  All members of the National Executive Committee are Trustees of the Charity. The Charity operates a branch in Scotland and in order to comply with legislation from the Scottish Parliament it was necessary for the Society to register as a Charity in Scotland with the Office of the Scottish Charity Regulator (OSCR) during 2007. 

The Trustees are mindful of, and grateful for, the time and energy given by members of the Society who organise events, lead and serve on sub-committees and regional committees, carry out specific tasks (for example, editing, managing resources) and generally undertake a wide range of tasks to ensure that the organisation of the Charity and its charitable purpose are accomplished successfully. 

Trustee Induction and Training: Induction for new Trustees includes the provision of the relevant guidance notes, reports and accounts (Charity Commission and OSCR guidance notes on the responsibility of Trustees, the Society Rules and a copy of the most recent Trustees’ report which includes the most recent accounts for the Society) and a dedicated induction meeting which provides an opportunity  to question and discuss these with officers, together with the regular Executive Committee Meetings which provide updates on aspects of Governmental and Charity law that may affect Society governance and management. 

The Trustees have paid due regard to guidance issued by the Charity Commission under section 4 of the Charities Act 2006 regarding public benefit. 

The annual report was approved by the Trustees of the charity on 22/06/2024 and signed on their behalf by: 


Mr K. A. Rowland Chair 22/06/2024 

Page **9** of **26** 



**HANDBELL RINGERS OF GREAT BRITAIN REGISTERED CHARITY NUMBERS 298945 (ENGLAND AND WALES) AND SC038918 (SCOTLAND)** 

## **STATEMENT OF TRUSTEES’ RESPONSIBILITIES** 

Laws applicable to charities in England, Wales and Scotland require the Trustees to prepare financial statements for each financial year which give a true and fair view of the Charity’s financial activities during the year and of its financial position 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; 

- Observe the methods and principles in the Charities SORP; 

- Make judgements and estimates that are reasonable and prudent; 

- State whether applicable accounting standards and statements of recommended practice have been followed subject to any departures disclosed and explained in the financial statements; and 

- Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue to operate. 

The Trustees are responsible for keeping 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 and other associated and relevant legislation. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. 

Approved by the Trustees of the charity on 22/06/2024 and signed on their behalf by: 


Mr K. A. Rowland Chair 22/06/2024 

Page **10** of **26** 



**HANDBELL RINGERS OF GREAT BRITAIN** 

**REGISTERED CHARITY NUMBERS 298945 (ENGLAND AND WALES) AND SC038918 (SCOTLAND)** 

## **GROUP STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31[ST] DECEMBER 2023 *** 

|Note<br>no<br>**Income and endowments from:**<br>Donations, legacies and subscriptions<br>4<br>Charitable activities<br>5<br>Investments<br>6<br>**Total Income and endowments:**<br>**Expenditure on:**<br>Charitable activities<br>7<br>Other<br>8<br>**Total Expenditure:**<br>**Net gains / (losses) on investments**<br>9<br>**Net gains / (losses) on disposals of fixed**<br>**assets**<br>10<br>**Net income / (expenditure)**<br>**Transfers between funds**<br>**Other recognised gains / (losses):**<br>Gains / (losses) on revaluation of fixed assets<br>11<br>**Net movement in funds:**<br>**Reconciliation of funds:**<br>**Total funds brought forward**<br>**Total funds carried forward**<br>12|Unrestricted<br>funds|Restricted<br>funds|Endowment<br>funds|Total<br>funds|
|---|---|---|---|---|
||All<br>£<br>34,459<br>119,458<br>10,984|William<br>Hartley<br>Memorial<br>Fund<br>£<br>1,373<br>79<br>420|£<br>-<br>-<br>-||
||**164,901**<br>137,787<br>5,299|**1,872**<br>1,415<br>1|**-**<br>-<br>-||
||**143,086**<br>**6,037**<br>**1,500**|**1,416**<br>**-**<br>**-**|**-**<br>**-**<br>**-**||
||**29,352**|**456**|**-**||
||-<br>1,828|-<br>-|-<br>-||
||**31,180**|**456**|**-**|**31,636**|
||423,886|14,862|121,301||
||**455,066**|**15,318**|**121,301**|**591,685**|



_* Included within the Group Statement of Financial Activities is the income and expenditure relating to the subsidiary HRGB Promotions Limited (see Note 3)._ 

Page **11** of **26** 



**HANDBELL RINGERS OF GREAT BRITAIN REGISTERED CHARITY NUMBERS 298945 (ENGLAND AND WALES) AND SC038918 (SCOTLAND)** 

## **BALANCE SHEET AS AT 31ST DECEMBER 2023** 

|Note<br>**Fixed Assets:**<br>Tangible Fixed Assets<br>11<br>Investments<br>9<br>**Total Fixed Assets**<br> <br>**Current Assets:**<br>Stock<br>13<br>Debtors & Prepayments<br>14<br>Cash at bank, COIF and in hand<br>**Total Current Assets**<br> <br>**Current Liabilities:**<br>Creditors: Amounts falling due within one year<br>15<br>**Total Current Liabilities**<br> <br>**Net Current Assets:**<br> <br>**Total Assets less Current Liabilities**<br> <br>**Creditors: Amounts falling after one year**<br>16<br> <br>**TOTAL NET ASSETS:**<br> <br>**The funds of the charity:**<br>**Endowment:**<br> <br>**Restricted:**<br>_William Hartley Memorial Fund_<br>**TOTAL RESTRICTED FUNDS**<br> <br>**Unrestricted:**<br>_General_<br>Designated:<br>_Vaughan Evans Memorial Fund_<br>_National Events Fund_<br>_South West Regional Bell Fund_<br>_South West Young Ringer Fund_<br>_South East Ring from Scratch_<br>**TOTAL UNRESTRICTED FUNDS**<br> <br>**Revaluation Reserve:**<br>_Unrestricted: General_<br>_Endowment_<br>**TOTAL RESERVES**<br> <br>**TOTAL CHARITY FUNDS**<br>12|Group|_Group_|Charity|_Charity_|
|---|---|---|---|---|
||2023<br>238,886<br>67,883|_2022_<br>_230,508_<br>_61,846_|2023<br>238,886<br>67,883|_2022_<br>_230,508_<br>_61,846_|
||**306,769**|**_292,354_**|**306,769**|**_292,354_**|
||8,018<br>24,369<br>292,567|_10,871_<br>_15,279_<br>_277,656_|8,018<br>16,189<br>282,934|_10,871_<br>_15,203_<br>_259,934_|
||**324,954**|**_303,806_**|**307,141**|**_286,008_**|
||(40,038)|_(35,891)_|(39,163)|_(35,653)_|
||**(40,038)**|**_(35,891)_**|**(39,163)**|**_(35,653)_**|
||||||
||**284,916**|**_267,915_**|**267,978**|**_250,355_**|
||||||
||**591,685**|**_560,269_**|**574,747**|**_542,709_**|
||||||
||**-**|**_(220)_**|**-**|**_(220)_**|
||||||
||**591,685**|**_560,049_**|**574,747**|**_542,489_**|
||||||
||**93,627**|**_93,627_**|**93,627**|**_93,627_**|
||15,318|_14,862_|15,318|_14,862_|
||**15,318**|**_14,862_**|**15,318**|**_14,862_**|
||400,355<br>9,375<br>33,174<br>1,438<br>2,329<br>426|_377,946_<br>_9,630_<br>_23,772_<br>_1,339_<br>_2,304_<br>_426_|383,417<br>9,375<br>33,174<br>1,438<br>2,329<br>426|_360,386_<br>_9,630_<br>_23,772_<br>_1,339_<br>_2,304_<br>_426_|
||**447,097**|**_415,417_**|**430,159**|**_397,857_**|
||7,969<br>27,674|_8,469_<br>_27,674_|7,969<br>27,674|_8,469_<br>_27,674_|
||**35,643**|**_36,143_**|**35,643**|**_36,143_**|
||||||
||**591,685**|**_560,049_**|**574,747**|**_542,489_**|



Page **12** of **26** 



**HANDBELL RINGERS OF GREAT BRITAIN REGISTERED CHARITY NUMBERS 298945 (ENGLAND AND WALES) AND SC038918 (SCOTLAND)** 

These financial statements were approved by the Trustees on 22/06/2024 and signed on their behalf by: 


Mr A. P. Hayes National Treasurer 22/06/2024 

## **NOTES TO THE FINANCIAL STATEMENTS** 

## **1 Accounting policies** 

## **Statement of compliance** 

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (issued in October 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), the Charities Act 2011 and the Charities Accounts (Scotland) Regulations 2006. 

## **Basis of preparation** 

The charity meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes. 

The presentation currency is pound sterling. 

The consolidated financial statements consolidate the financial statements of the charity and its subsidiary undertaking drawn up to 31 December 2023. 

A subsidiary is an entity controlled by the charity. Control is achieved where the charity has the power to govern the financial and operating policies of an entity so as to obtain benefits from its activities. 

Inter-group transactions, balances and unrealised gains on transactions between the charity and its subsidiary, which are related parties, are eliminated in full. 

Intra-group losses are also eliminated but may indicate an impairment that requires recognition in the consolidated financial statements. 

Accounting policies of the subsidiary have been changed where necessary to ensure consistency with the policies adopted by the group. 

## **Exemption from preparing a cash flow statement** 

The charity adopted Bulletin 1 and have therefore not included a cash flow statement in these financial statements. 

Page **13** of **26** 



**HANDBELL RINGERS OF GREAT BRITAIN REGISTERED CHARITY NUMBERS 298945 (ENGLAND AND WALES) AND SC038918 (SCOTLAND)** 

## **NOTES TO THE FINANCIAL STATEMENTS (…continued)** 

## **Going concern** 

The Trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern. 

## **Income** 

All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of the income receivable can be measured reliably. Donations of bells / equipment will be recorded at the recoverable amount of the item(s) at the time of transfer of ownership, to be completed by a qualified individual either within the society or an expert in their field. This will be specified within note 4. 

## **Expenditure** 

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. 

## Support costs 

SORP 2019 requires support costs such as administration, postage, telephone, depreciation etc. to be allocated to the relevant activity cost category they support. The Trustees do not consider it cost beneficial to set up systems to allocate such costs and accordingly have shown such support costs separately under charitable activities. 

## Governance costs 

These costs are associated with the governance arrangements of the charity which relate to its general running and statutory obligations. These include the costs of holding Trustees’ meetings, bank charges incurred from our current account holders, transaction and service charges from our card processors and accountancy fees. 

## **Taxation** 

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes. 

## **Tangible fixed assets and depreciation** 

Assets with a cost (or donated value) of £1,000 or more are capitalised. 

Musical handbells and similar assets such as Handchimes and Belleplates[®] are valued at recoverable amount at the balance sheet date. Such valuation is carried out by the Officers of the relevant branch or National Officers who have the necessary expertise to determine such valuations. Any gain or loss on revaluation is taken to the Statement of Financial Activities. 

All other assets are recorded at historical cost less depreciation on a straight line basis so as to write off the assets over their expected useful lives.  The principal rates are: Office Equipment - 3 years, Plant and Machinery - 4 years. Currently the charity has no office equipment or plant and machinery which is capitalised. 

The Trustees are aware that there is a requirement to show the reserve arising from the revaluation of fixed assets over the years on the face of the balance sheet.  This evaluation of the assets was carried out in 2016 to reflect the revaluation reserve and is reviewed each year. 

Page **14** of **26** 



**HANDBELL RINGERS OF GREAT BRITAIN REGISTERED CHARITY NUMBERS 298945 (ENGLAND AND WALES) AND SC038918 (SCOTLAND)** 

## **NOTES TO THE FINANCIAL STATEMENTS (…continued)** 

## **Fixed asset investments** 

The fixed asset investments are income units that have been purchased by the charity from the COIF Charities Investment Fund. The investment aims to provide a long-term total return comprising growth in capital and distributions in quarterly dividends. These investments are included at market value at the balance sheet date. Realised gains and losses on investments are calculated as the difference between sales proceeds and their market value at the start of the year, or their subsequent cost, and are charged or credited to the Statement of Financial Activities in the period of disposal. 

Unrealised gains and losses represent the movement in market values during the year and are credited or charged to the Statement of Financial Activities based on the market value at the year end. 

An explanation of the movement in the year is given at note 9 

## **Stock** 

Stock consists of goods for resale and is valued at the lower of cost and net realisable value. 

A breakdown of the different stock types held and related provisions is detailed in note 13 

## **Debtors** 

Debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business. 

Debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of this is established when there is objective evidence that they will not be able to collect all amounts due according to the original terms of the debtors. 

## **Cash and cash equivalents** 

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value. 

## **Creditors** 

Creditors are obligations to pay for goods or services that have been acquired in the ordinary course of activities from suppliers. Accounts payable are classified as current liabilities if the charity does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities. 

Creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method. 

Page **15** of **26** 



**HANDBELL RINGERS OF GREAT BRITAIN REGISTERED CHARITY NUMBERS 298945 (ENGLAND AND WALES) AND SC038918 (SCOTLAND)** 

## **NOTES TO THE FINANCIAL STATEMENTS (…continued)** 

## **Fund structure** 

Unrestricted funds comprise those funds which the Trustees are free to use in accordance with the charitable objects. Designated funds have been created for the following purposes: 

## Vaughan Evans Memorial Fund 

This fund has been set up in memory of Vaughan Evans a former National Chair, Secretary, Membership Secretary and Honorary Life Member of the charity. Its purpose is to provide funding to enable young ringers to be able to participate in events such as the National Residential Ringing Week. The Trustees intend to transfer an amount to this fund from general funds each year subject to availability and requirement. 

## National Events Fund 

This was a newly created fund in 2010 with a transfer from general funds of £7,000 representing the surplus on National Events during the previous four years. The Trustees intend that the fund will be used to provide some finance for certain national events which would otherwise not be financially viable to undertake based on delegate income alone. 

## South West Regional Bell Fund 

This fund is used by the South West branch for the maintenance of its regional handbells. 

## South West Young Ringer Fund 

This fund has been created by the South West branch in 2010 to support young ringers from the South West attending National events. 

## South East Ring from Scratch Fund 

This fund is used by the South East branch to purchase music for 'Ring from Scratch' rallies, where member teams ring from previously unseen music. 

Restricted funds comprise of funds raised for and their use restricted to a specific purpose or donations subject to imposed donor conditions. 

## William Hartley Memorial Fund (WHMF) 

This fund exists principally to provide teams registered with the society with interest free loans for the purpose of renovating or augmenting their handbells, Handchimes and Belleplates® and to maintain and repair as necessary the handbells etc. which are held by the WHMF. 

Endowment Funds comprise funds consisting of fixed assets (principally handbells) which have been left as bequests to the charity over a number of years. Some of these Endowments are permanent. 

## **2 Trustee information** 

Trustees received no remuneration (2022 - £Nil). Expenses of £2,873 were reimbursed by the charity to 14 of the 23 Trustees covering travelling, telephone and similar costs (2022 - £3,344, 16 of the 23 Trustees). No expenses were reimbursed by HRGB Promotions Limited to charity Trustees (2022 - Nil). The charity did not employ any staff during 2023 (2022 – Nil). 

Page **16** of **26** 



**HANDBELL RINGERS OF GREAT BRITAIN REGISTERED CHARITY NUMBERS 298945 (ENGLAND AND WALES) AND SC038918 (SCOTLAND)** 

## **NOTES TO THE FINANCIAL STATEMENTS (…continued)** 

## **3 Consolidation** 

The Charity Balance Sheet comprises the national society and its 8 branches. The Group Balance Sheet and Group Statement of Financial Activities comprise the national society, its 8 branches and HRGB Promotions Limited, the charity’s subsidiary company. The company’s accounts for 2023 were prepared under SORP 2019. Summary results of HRGB Promotions Limited for the year ended 31 December: 

|Turnover<br>Less: outgoing resources<br>Net outgoing resources|2023<br>£<br>_2022_<br>_£_<br>402<br>_171_<br>(1,024)<br>_(1,507)_|
|---|---|
||(622)<br>_(1,336)_|



## **4 Donations, legacies and subscriptions** 

|Donations<br>Membership subscriptions<br>Gift Aid Taxation<br>**Total**|Unrestricted<br>funds|Restricted<br>fund –<br>William<br>Hartley<br>Memorial<br>Fund|Total funds<br>2023|
|---|---|---|---|
||10,348<br>22,208<br>1,903|1,373<br>-<br>-||
||**34,459**|**1,373**|**35,832**|



Donations comprise of: 

|William Hartley Memorial Fund<br>Vaughan Evans Memorial Fund<br>General<br>Bells / Equipment*<br>TOTAL|2023<br>_2022_<br>£<br>_£_<br>1,373<br>_1,944_<br>162<br>_92_<br>1,636<br>_2,883_<br>8,550<br>_22,980_|
|---|---|
||11,721<br>_27,899_|



***** Donations of Bells / Equipment consist of: 

2022:  Dr.Alan Collings Bells (2) (£6,500)[(a)] The Tyler Bells (£7,300)[(a)] 

NE Region: “Wharfedale Handbells” (£9,180)[(b) ] 

2023: SC Region: “Birnam Bells” (£8,000)[(c)] SW Region: ‘Anonymous’ Bells (£550)[(d)] 

> (a) – Valuation by Alan Hartley (HRGB) 

> (b) – Valuation by Allianz Insurance 

> (c) – Valuation by Laura Buist (HRGB) 

> (d) – Valuation by Jane Willis (HRGB) 

Page **17** of **26** 



**HANDBELL RINGERS OF GREAT BRITAIN REGISTERED CHARITY NUMBERS 298945 (ENGLAND AND WALES) AND SC038918 (SCOTLAND)** 

## **NOTES TO THE FINANCIAL STATEMENTS (…continued)** 

## **5 Income on Charitable Activities** 

|Sales Income<br>National Rally 2022<br>National Rally 2023<br>National Residential Ringing Week 2023<br>UK Bronze 2022<br>Rallies & Events<br>Regional Ensembles and Orchestra<br>Crescendo Scheme<br>Bell loan fee<br>Raffles<br>Advertising<br>Miscellaneous<br>**Total**|Unrestricted<br>funds|Restricted<br>fund –<br>William<br>Hartley<br>Memorial<br>Fund|Endowment<br>funds|Total funds<br>2023|
|---|---|---|---|---|
||13,712<br>-<br>35,941<br>43,366<br>-<br>19,732<br>5,415<br>-<br>20<br>-<br>1,148<br>124|-<br>-<br>-<br>-<br>-<br>-<br>-<br>79<br>-<br>-<br>-<br>-|-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-||
||**119,458**|**79**|**-**|**119,537**|



## **6 Investments** 

|Interest from bank and other deposits<br>**Total**|Unrestricted<br>funds|Restricted<br>fund –<br>William<br>Hartley<br>Memorial<br>Fund|Total funds<br>2023|
|---|---|---|---|
||10,984|420||
||**10,984**|**420**|**11,404**|



Page **18** of **26** 



**HANDBELL RINGERS OF GREAT BRITAIN REGISTERED CHARITY NUMBERS 298945 (ENGLAND AND WALES) AND SC038918 (SCOTLAND)** 

## **NOTES TO THE FINANCIAL STATEMENTS (…continued)** 

## **7 Expenditure on Charitable Activities** 

|Cost of Goods Sold and other Sales Costs<br>National Rally 2022<br>National Rally 2023<br>National Residential Ringing Week 2023<br>UK Bronze 2022<br>International Symposium 2022<br>Rallies & Events<br>Regional Ensembles and Orchestra<br>Crescendo Scheme<br>Equipment and repairs<br>Reverberations<br>Regional Newsletters<br>International Handbell Committee<br>Insurance<br>Society Membership fees<br>Donations<br>General Admin (stationery, postage etc.)<br>Rent<br>Miscellaneous<br>**Total**|Unrestricted<br>funds|Restricted<br>fund –<br>William<br>Hartley<br>Memorial<br>Fund|Total funds<br>2023|
|---|---|---|---|
||10,118<br>-<br>29,609<br>41,877<br>-<br>-<br>16,671<br>4,347<br>-<br>-<br>12,923<br>3,119<br>76<br>1,542<br>465<br>575<br>15,398<br>180<br>887|-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>401<br>-<br>-<br>-<br>796<br>-<br>-<br>-<br>-<br>218||
||**137,787**|**1,415**|**139,202**|



Page **19** of **26** 



**HANDBELL RINGERS OF GREAT BRITAIN REGISTERED CHARITY NUMBERS 298945 (ENGLAND AND WALES) AND SC038918 (SCOTLAND)** 

## **NOTES TO THE FINANCIAL STATEMENTS (…continued)** 

## **8 Other Expenditure** 

|Bank charges<br>Accounting fees<br>**Total**|Unrestricted<br>funds|Restricted<br>fund –<br>William<br>Hartley<br>Memorial<br>Fund|Total funds<br>2023|
|---|---|---|---|
||**5,299**|**1**|**5,300**|



Accounting fees comprise of: 

|Group (2023)|Group (2022)|Charity (2023)|Charity (2022)|
|---|---|---|---|
|£|£|£|£|
|4,025|1,150|3,150|900|



These fees relate to work carried out by independent accountants in providing the charity with advice regarding value added tax and completing examinations of accounts. 

## **9 Investments** 

|**Investments**||
|---|---|
|Market value as at 1stJanuary:<br>Additions / (sales):<br>Gain / (loss) during year:<br>Market value as at 31stDecember:|Group<br>2023<br>£<br>_Group_<br>_2022_<br>_£_<br>Charity<br>2023<br>£<br>_Charity_<br>_2022_<br>_£_<br>61,846<br>_70,713_<br>61,846<br>_70,713_<br>-<br>_(1,000)_<br>-<br>_(1,000)_<br>6,037<br>_(7,867)_<br>6,037<br>_(7,867)_|
||67,883<br>_61,846_<br>67,883<br>_61,846_|



## **10 Disposal of Fixed Assets** 

During the year the following asset was disposed: 

|<br>Set of Bells purchased by SE Region 05/06/2004<br>Revaluation<br>C/F value 01/01/2023<br>Asset sold 21/07/2023<br>Net gains / (losses) on disposals of fixed assets|General<br>Funds<br>Revaluation<br>Reserve<br>1,500<br>-<br>-<br>500|TOTAL<br>1,500<br>500|
|---|---|---|
||1,500<br>500<br>(3,000)<br>(500)|2,000<br>(3,500)|
||1,500<br>-|1,500|



Page **20** of **26** 



**HANDBELL RINGERS OF GREAT BRITAIN REGISTERED CHARITY NUMBERS 298945 (ENGLAND AND WALES) AND SC038918 (SCOTLAND)** 

## **NOTES TO THE FINANCIAL STATEMENTS (…continued)** 

## **11 Tangible Fixed Assets (Group and Charity)** 

||All figures<br>£’s|Handbells<br>Chimes etc.<br>available for<br>loan to teams<br>as part of the<br>William<br>Hartley<br>Memorial<br>Fund|Liversedge<br>Handbells|Handbells<br>Chimes,<br>Cases etc.<br>for general<br>use by<br>regions|Handbells as<br>part of the<br>“Bells Into<br>Schools”<br>Project<br>(2016)|Total||_2022_|
|---|---|---|---|---|---|---|---|---|
||Book value<br>01/01/2023|94,200|27,101|92,567|16,640|230,508||_186,642_|
||Additions|-|-|8,550|-|8,550||_34,653_|
||Disposals|-|-|(2,000)|-|(2,000)||_-_|
||Depreciation|-|-|-|-|-||_-_|
||Transfers|-|-|-|-|-||_-_|
||Increase<br>(Decrease) in<br>valuation|-|-|-|1,828|1,828||_9,213_|
||Book value<br>31/12/2023|94,200|27,101|99,117|18,468|238,886||_230,508_|



Page **21** of **26** 



**HANDBELL RINGERS OF GREAT BRITAIN** 

**REGISTERED CHARITY NUMBERS 298945 (ENGLAND AND WALES) AND SC038918 (SCOTLAND)** 

## **NOTES TO THE FINANCIAL STATEMENTS (…continued)** 

## **12 Summary of funds** 

## Movement of funds (Group) 

|Fund name|Balances<br>brought<br>forward<br>£<br>01/01/2023|Incoming<br>Resources<br>£|Outgoing<br>Resources<br>£|Transfers<br>£|Gains and<br>Losses<br>£|Balances<br>Carried<br>Forward<br>£<br>31/12/2023|
|---|---|---|---|---|---|---|
|**Unrestricted Funds**|||||||
|General (including revaluations)|386,414|83,646|(70,851)|(250)|9,365|408,324|
|Designated - National Society<br>_Vaughan Evans Memorial Fund_|9,630|584|(839)|0|-|9,375|
|Designated – National Society<br>_National Events Fund_|23,773|80,546|(71,145)|0|-|33,174|
|Designated - South West Branch<br>_South West Regional Bell Fund_|1,339|100|(251)|250|-|1,438|
|Designated - South West Branch<br>_Young Ringer Fund_|2,304|25|0|0|-|2,329|
|Designated - South East Branch_Ring_<br>_from Scratch_|426|0|0|-|-|426|
|**Total Unrestricted Funds (including**<br>**revaluations)**|423,886|164,901|(143,086)|0|9,365|455,066|
|**Restricted Funds**|||||||
|William Hartley Memorial Fund|14,862|1,872|(1,416)|0|0|15,318|
|**Total Restricted Funds**|14,862|1,872|(1,416)|0|0|15,318|
|**Endowment Funds (including**<br>**revaluations)**|121,301|0|0|0|0|121,301|
|**Total Funds (including revaluations)**|560,049|166,773|(144,502)|0|9,365|591,685|



Page **22** of **26** 



**HANDBELL RINGERS OF GREAT BRITAIN REGISTERED CHARITY NUMBERS 298945 (ENGLAND AND WALES) AND SC038918 (SCOTLAND)** 

## **NOTES TO THE FINANCIAL STATEMENTS (…continued)** 

## **12 Summary of funds (continued)** Analysis of unrestricted funds by national society, branches and subsidiary company as at 31[st] December: 

|National Society<br>South East<br>South West<br>North East<br>North West<br>East Midlands<br>West Midlands<br>East Anglian<br>Scottish<br>Total Charity<br>HRGB Promotions Ltd<br>Total Group|2023<br>_2022_<br>£<br>_£_<br>267,270<br>_252,694_<br>32,054<br>_29,158_<br>44,569<br>_42,779_<br>15,415<br>_15,175_<br>5,499<br>_4,873_<br>4,154<br>_3,077_<br>13,021<br>_12,214_<br>40,491<br>_39,476_<br>15,655<br>_6,880_|
|---|---|
||438,128<br>_406,326_<br>16,938<br>_17,560_|
||455,066<br>_423,886_|



## Within the “Unrestricted fund” balances above are the following “Designated” funds: 

|Branch<br>Designation<br>National Society<br>Vaughan Evans Memorial Fund<br>National Society<br>National Events Fund<br>South West<br>South West Regional Bell Fund<br>South West<br>Young Ringer Fund<br>South East<br>Ring from Scratch<br>Total||2023<br>£<br>9,375<br>33,174<br>1,438<br>2,329<br>426|_2022_<br>_£_<br>9,630<br>23,772<br>1,339<br>2,304<br>426|
|---|---|---|---|
|||46,742|37,471|



## “Endowment funds” comprise: 

|Fixed Assets<br>Bells, chimes etc. held for loan to registered HRGB teams<br>Liversedge handbells||2023<br>£<br>94,200<br>27,101|_2022_<br>_£_<br>_94,200_<br>_27,101_|
|---|---|---|---|
||121,301<br>_121,301_|||



_An explanation of these funds is given at note 1._ 

Page **23** of **26** 



**HANDBELL RINGERS OF GREAT BRITAIN REGISTERED CHARITY NUMBERS 298945 (ENGLAND AND WALES) AND SC038918 (SCOTLAND)** 

## **NOTES TO THE FINANCIAL STATEMENTS (…continued)** 

## **13 Stocks** 

|National: Resale Stock*<br>National: Mayola Music*<br>Regional: Resale Stock**<br>Total|Cost<br>2023<br>£<br>Provision<br>2023<br>£<br>_Provision_<br>_% of value_<br>5,111<br>(1,763)<br>_34%_<br>10,458<br>(8,143)<br>_78%_<br>2,729<br>(374)<br>_14%_|Cost<br>2022<br>£<br>Provision<br>2022<br>£<br>_Provision_<br>_% of value_<br>5,632<br>(1,106)<br>_20%_<br>10,749<br>(6,510)<br>_61%_<br>2,414<br>(308)<br>_13%_|
|---|---|---|
||8,018<br>_56%_|10,871<br>_42%_|



*National stocks carry a specific provision based on age of stock, risk of slow / non-movement. **Regional stock (unless accounted for at regional level) is a general 20% provision value of stock held within the national provision. 

No stocks are held within HRGB Promotions Ltd. 

## **14 Debtors and Prepayments** 

|**4**<br>**Debtors and Prepayments**||
|---|---|
|Trade Debtors<br>Other Debtors<br>Prepayments and Accrued income<br>WHMF Loans***<br>Total|Group<br>2023<br>£<br>_Group_<br>_2022_<br>_£_<br>Charity<br>2023<br>£<br>_Charity_<br>_2022_<br>_£_<br>1,022<br>_711_<br>1,022<br>_711_<br>922<br>_125_<br>922<br>_125_<br>18,825<br>_13,143_<br>10,645<br>_13,067_<br>3,600<br>_1,300_<br>3,600<br>_1,300_|
||24,369<br>_15,279_<br>16,189<br>_15,203_|



***Included in the WHMF loans are instalments totalling £2,000 _(2022 - £600)_ which are not due within one year. 

## **15 Creditors (amounts falling due within one year)** 

||Group|_Group_|Charity|_Charity_|
|---|---|---|---|---|
||2023|_2022_|2023|_2022_|
||£|_£_|£|_£_|
|Trade Creditors|9,095|_1,270_|8,220|_1,032_|
|Other Creditors|27,703|_30,991_|27,703|_30,991_|
|Accruals and Deferred income|3,240|_3,630_|3,240|_3,630_|
|Total|40,038|_35,891_|39,163|_35,653_|
|**16**<br>**Creditors (amounts falling after one year)**|||||
||Group|_Group_|Charity|_Charity_|
||2023|_2022_|2023|_2022_|
||£|_£_|£|_£_|
|Accruals and Deferred income|-|_220_|-|_220_|
|Total|-|_220_|-|_220_|



Page **24** of **26** 



**HANDBELL RINGERS OF GREAT BRITAIN REGISTERED CHARITY NUMBERS 298945 (ENGLAND AND WALES) AND SC038918 (SCOTLAND)** 

## **NOTES TO THE FINANCIAL STATEMENTS (…continued)** 

## **17 Analysis of net assets between funds** 

|Tangible fixed assets<br>Fixed asset investments<br>Current assets<br>Current liabilities<br>Total net assets|Unrestricted<br>funds<br>Restricted<br>funds<br>Endowment<br>funds<br>Total funds<br>£<br>£<br>£<br>£<br>117,585<br>-<br>121,301<br>238,886<br>67,883<br>-<br>-<br>67,883<br>309,636<br>15,318<br>-<br>324,954<br>(40,038)<br>-<br>-<br>(40,038)|
|---|---|
||455,066<br>15,318<br>121,301<br>591,685|



## **18 Capital and Financial Commitments** 

At 31[st] December 2023 there were no potential financial commitments other than those relating to a contract between HRGB Promotions Limited and “ASM Global” in respect of the 22[nd] International Handbell Symposium to be held in 2026. This commitment cannot be quantified at this stage _(2022: £nil)_ 

## **19 Taxation** 

The charity is a registered charity and is therefore exempt from taxation. 

Page **25** of **26** 



**HANDBELL RINGERS OF GREAT BRITAIN REGISTERED CHARITY NUMBERS 298945 (ENGLAND AND WALES) AND SC038918 (SCOTLAND)** 

## **INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF THE HANDBELL RINGERS OF GREAT BRITAIN** 

I report on the accounts of the charity for the year ended 31 December 2023 which are set out on pages 11 to 25. 

## **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(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. 

It is my responsibility to: 

- examine the accounts under section 145 of the 2011 Act; 

- follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and 

- state whether particular matters have come to my attention. 

## **Basis of independent examiner's report** 

My examination was carried out in accordance with the 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 you as 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: 

- 1 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 2011 Act; and 

   - to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act 

have not been met; or 

- 2 to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. 


## P. D. Johnson FCA 

Partner 

**Robert Whowell & Partners LLP** Westwood House, 78 Loughborough Road, Quorn, Leicestershire, LE12 8DX 

Dated: 25[th] September 2024 

Page **26** of **26**