T.S. PHOEBE
UNIT 49 OF THE SEA CADET CORPS
FINANCIAL ACCOUNTS RECEIPTS & PAYMENTS
YEAR ENDED 31 MARCH 2023
RECEIPT AND PAYMENTS ACCOUNTS
for the Year Ended 31 March 2023
Content
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Revenue and Non – Revenue Receipts (includes net change in Cash / Bank Balance )
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Revenue and Non-Revenue Payments
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Statement of Assets and Liabilities
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Note to the Receipts and Payments Accounts
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Committee Member
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Reports by Independent Examiner
THE SEA CADETS Form ANNUAL STATEMENT OF ACCOUNT* FOR THE UNIT SCC A3 (R&P) RECEIPTS & PAYMENTS ACCOUNT for year ended 31 March 2023 Jan-20
| THE SEA CADETS Form ANNUAL STATEMENT OF ACCOUNT* FOR THE UNIT SCC A3 (R&P) RECEIPTS & PAYMENTS ACCOUNT for year ended 31 March 2023 Jan-20 |
THE SEA CADETS Form ANNUAL STATEMENT OF ACCOUNT* FOR THE UNIT SCC A3 (R&P) RECEIPTS & PAYMENTS ACCOUNT for year ended 31 March 2023 Jan-20 |
THE SEA CADETS Form ANNUAL STATEMENT OF ACCOUNT* FOR THE UNIT SCC A3 (R&P) RECEIPTS & PAYMENTS ACCOUNT for year ended 31 March 2023 Jan-20 |
THE SEA CADETS Form ANNUAL STATEMENT OF ACCOUNT* FOR THE UNIT SCC A3 (R&P) RECEIPTS & PAYMENTS ACCOUNT for year ended 31 March 2023 Jan-20 |
THE SEA CADETS Form ANNUAL STATEMENT OF ACCOUNT* FOR THE UNIT SCC A3 (R&P) RECEIPTS & PAYMENTS ACCOUNT for year ended 31 March 2023 Jan-20 |
THE SEA CADETS Form ANNUAL STATEMENT OF ACCOUNT* FOR THE UNIT SCC A3 (R&P) RECEIPTS & PAYMENTS ACCOUNT for year ended 31 March 2023 Jan-20 |
THE SEA CADETS Form ANNUAL STATEMENT OF ACCOUNT* FOR THE UNIT SCC A3 (R&P) RECEIPTS & PAYMENTS ACCOUNT for year ended 31 March 2023 Jan-20 |
Form SCC A3 (R&P) Jan-20 |
|---|---|---|---|---|---|---|---|
| (*Units in Scotland: This Statement’s form and content and its scrutiny are governed by Regulations – SSI 2006/218) Copy to be uploaded onto Westminster and Volunteer & Business Support Manager at Area Office to be notified by 1 November 2023 |
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| Unit Name: T.S. PHOEBE - UNIT 49 OF THE SEA CADET CORPS |
Charity No: 301756 |
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| Fund-name/purpose(if not held for the Unit’sgeneralpurposes):- Notes REVENUE RECEIPTS– ANNUAL FUND/DIRECT GRANT - (restricted) OTHER GRANTS - (unrestricted) SCAVA (Sea Cadet Victualling Allowance) CADET CONTRIBUTIONS OTHER DONATIONS / LEGACIES FUNDRAISING & SPECIAL EVENTS PROCEEDS OTHER CHARITABLE ACTIVITIES: COMPETITION RECEIPTS COURSE FEES SUNDRY SALES RECEIPTS BANK DEPOSIT INTEREST PROPERTY RENTS (includes any occasional OTHER REVENUE RECEIPTS TOTAL REVENUE RECEIPTS A NON-REVENUE RECEIPTS– PROCEEDS FROM SALES OF OTHER FIXED ASSETS TOTAL NON-REVENUE RECEIPTS B (#Attach that Fund’s similar Account of Receipts as page AC1A, and so on) TOTAL RECEIPTS = A + B C Reconciliation:- |
THIS YEAR £ |
LAST YEAR £ |
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| Notes | |||||||
| £20,246.07 | £12,726.82 | ||||||
| £250.00 | £18,751.00 | ||||||
| £0.00 | £0.00 | ||||||
| £7,134.91 | £5,080.00 | ||||||
| £662.28 | £0.00 | ||||||
| £0.00 | £197.19 | ||||||
| £0.00 | £0.00 | ||||||
| £1,093.29 | £1,884.34 | ||||||
| £0.00 | £0.00 | ||||||
| £0.00 | £0.00 | ||||||
| £9,985.50 | £7,127.50 | ||||||
| £0.00 | £600.50 | ||||||
| A | |||||||
| £39,372.05 | £46,367.35 | ||||||
| £400.00 | £0.00 | ||||||
| £400.00 | £0.00 | ||||||
| £39,772.05 | £46,367.35 | ||||||
| NET CHANGE FOR YEAR IN CASH/BANK BALANCE:- - REVENUE ITEMS (= A – D from page AC2) G - NON-REVENUE ITEMS (= B – E from page AC2) H - COMBINED (=G+H) CASH/BANK BALANCE FROM LAST YEAR-END CASH/BANK BALANCE AT THIS YEAR-END V 3.0 |
£14,215.49 £26,552.67 -£20,050.14 -£19053.96 -£5,834.65 £7489.71 |
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| £70,902.37 | £63403.66 | ||||||
| £65,056.13 | £70,902.37 | ||||||
| AC1 |
| THE SEA CADETS Form ANNUAL STATEMENT OF ACCOUNT* FOR THE UNIT SCC A3 (R&P) RECEIPTS & PAYMENTS ACCOUNT for year ended 31 March 2023 Jan-20 (*Units in Scotland: This Statement’s form and content and its scrutiny are governed by Regulations – SSI 2006/218) Copy to be uploaded onto Westminster and Volunteer & Business Support Manager at Area Office to be notified by 1 November 2023 |
THE SEA CADETS Form ANNUAL STATEMENT OF ACCOUNT* FOR THE UNIT SCC A3 (R&P) RECEIPTS & PAYMENTS ACCOUNT for year ended 31 March 2023 Jan-20 (*Units in Scotland: This Statement’s form and content and its scrutiny are governed by Regulations – SSI 2006/218) Copy to be uploaded onto Westminster and Volunteer & Business Support Manager at Area Office to be notified by 1 November 2023 |
THE SEA CADETS Form ANNUAL STATEMENT OF ACCOUNT* FOR THE UNIT SCC A3 (R&P) RECEIPTS & PAYMENTS ACCOUNT for year ended 31 March 2023 Jan-20 (*Units in Scotland: This Statement’s form and content and its scrutiny are governed by Regulations – SSI 2006/218) Copy to be uploaded onto Westminster and Volunteer & Business Support Manager at Area Office to be notified by 1 November 2023 |
THE SEA CADETS Form ANNUAL STATEMENT OF ACCOUNT* FOR THE UNIT SCC A3 (R&P) RECEIPTS & PAYMENTS ACCOUNT for year ended 31 March 2023 Jan-20 (*Units in Scotland: This Statement’s form and content and its scrutiny are governed by Regulations – SSI 2006/218) Copy to be uploaded onto Westminster and Volunteer & Business Support Manager at Area Office to be notified by 1 November 2023 |
THE SEA CADETS Form ANNUAL STATEMENT OF ACCOUNT* FOR THE UNIT SCC A3 (R&P) RECEIPTS & PAYMENTS ACCOUNT for year ended 31 March 2023 Jan-20 (*Units in Scotland: This Statement’s form and content and its scrutiny are governed by Regulations – SSI 2006/218) Copy to be uploaded onto Westminster and Volunteer & Business Support Manager at Area Office to be notified by 1 November 2023 |
THE SEA CADETS Form ANNUAL STATEMENT OF ACCOUNT* FOR THE UNIT SCC A3 (R&P) RECEIPTS & PAYMENTS ACCOUNT for year ended 31 March 2023 Jan-20 (*Units in Scotland: This Statement’s form and content and its scrutiny are governed by Regulations – SSI 2006/218) Copy to be uploaded onto Westminster and Volunteer & Business Support Manager at Area Office to be notified by 1 November 2023 |
Form SCC A3 (R&P) Jan-20 |
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| Unit Name: T.S. PHOEBE - UNIT 49 OF THE SEA CADET |
Charity No: 301756 |
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| Fund-name/purpose(if not held for the Unit’sgeneralpurposes):- THIS LAST YEAR YEAR Notes £ £ REVENUE PAYMENTS– DIRECT CHARITABLE ACTIVITY COSTS: FUNDRAISING & SPECIAL EVENTS COSTS £1,390.68 £0.00 COMPETITION COSTS £0.00 £0.00 FUEL & TRAVEL COSTS £1,444.46 £726.35 CATERING COSTS £0.00 £0.00 TRAINING DELIVERY COSTS £679.63 £6,070.81 ARTICLES PURCHASED FOR RESALE £0.00 £0.00 OVERHEAD COSTS FOR: RENT / COUNCIL TAX £1,870.10 £855.54 HEAT, LIGHT & WATER £3,653.21 £3,471.31 TELEPHONE & BROADBAND £0.00 £552.26 RUNNING COST Inc POSTAGE, PRINTING & OTHER £682.41 £393.45 MAINTENANCE COSTS FOR: BUILDINGS & ESTATE £10,651.79 £2,648.93 BOATS £0.00 £0.00 VEHICLES £340.00 £934.21 OTHER MISC EQUIPMENT £1,216.18 £2,192.96 INSURANCE COSTS £2,073.10 £1,908.86 BANK INTEREST & CHARGES £0.00 £0.00 CHARITY GOVERNANCE COSTS: FOR ACCOUNTS/AUDIT OR INDEPENDENT EXAMINATION £60.00 £60.00 FOR OTHER PROFESSIONAL FEES £0.00 £0.00 FOR LEGAL ADVICE (for constitution or trustees) £1,095.00 £0.00 OTHER REVENUE COSTS £0.00 £0.00 TOTAL REVENUE PAYMENTS D £25,156.56 £19,814.68 NON-REVENUE PAYMENTS– ASSETS £20,450.14 £19053.96 TOTAL N ON-REVENUE PAYMENTS E £20,450.14 £19053.96 TTOTAL PAYMENTS (=D+E) F £45,606.70 £38868.64 (#Attach that Fund’s similar Account of Payments as page AC2A, and so on) V 3.0 AC2 |
generalpurposes):- | THIS YEAR £ |
LAST YEAR £ |
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| Notes | |||||||
| £1,390.68 | £0.00 | ||||||
| £0.00 | £0.00 | ||||||
| £1,444.46 | £726.35 | ||||||
| £0.00 | £0.00 | ||||||
| £679.63 | £6,070.81 | ||||||
| £0.00 | £0.00 | ||||||
| £1,870.10 | £855.54 | ||||||
| £3,653.21 | £3,471.31 | ||||||
| £0.00 | £552.26 | ||||||
| £682.41 | £393.45 | ||||||
| £10,651.79 | £2,648.93 | ||||||
| £0.00 | £0.00 | ||||||
| £340.00 | £934.21 | ||||||
| £1,216.18 | £2,192.96 | ||||||
| £2,073.10 | £1,908.86 | ||||||
| £0.00 | £0.00 | ||||||
| £60.00 | £60.00 | ||||||
| £0.00 | £0.00 | ||||||
| £1,095.00 | £0.00 | ||||||
| £0.00 | £0.00 | ||||||
| D £25,156.56 £19,814.68 |
£25,156.56 | £19,814.68 | |||||
| £20,450.14 | £19053.96 |
| THE SEA CADETS ANNUAL STATEMENT OF ACCOUNT* FOR THE UNIT RECEIPTS & PAYMENTS ACCOUNT for year ended 31 March 2023 Form SCC A3 (R&P) Jan-20 (*Units in Scotland: This Statement’s form and content and its scrutiny are governed by Regulations – SSI 2006/218) Copy to be uploaded onto Westminster and Volunteer & Business Support Manager at Area Office to be notified by 1 November 2023 |
THE SEA CADETS ANNUAL STATEMENT OF ACCOUNT* FOR THE UNIT RECEIPTS & PAYMENTS ACCOUNT for year ended 31 March 2023 Form SCC A3 (R&P) Jan-20 (*Units in Scotland: This Statement’s form and content and its scrutiny are governed by Regulations – SSI 2006/218) Copy to be uploaded onto Westminster and Volunteer & Business Support Manager at Area Office to be notified by 1 November 2023 |
THE SEA CADETS ANNUAL STATEMENT OF ACCOUNT* FOR THE UNIT RECEIPTS & PAYMENTS ACCOUNT for year ended 31 March 2023 Form SCC A3 (R&P) Jan-20 (*Units in Scotland: This Statement’s form and content and its scrutiny are governed by Regulations – SSI 2006/218) Copy to be uploaded onto Westminster and Volunteer & Business Support Manager at Area Office to be notified by 1 November 2023 |
THE SEA CADETS ANNUAL STATEMENT OF ACCOUNT* FOR THE UNIT RECEIPTS & PAYMENTS ACCOUNT for year ended 31 March 2023 Form SCC A3 (R&P) Jan-20 (*Units in Scotland: This Statement’s form and content and its scrutiny are governed by Regulations – SSI 2006/218) Copy to be uploaded onto Westminster and Volunteer & Business Support Manager at Area Office to be notified by 1 November 2023 |
Form SCC A3 (R&P) Jan-20 |
Form SCC A3 (R&P) Jan-20 |
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| Unit T.S. PHOEBE - UNIT 49 OF THE SEA CADET Name: |
Charity No: 301756 |
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| Name In E&W: STATEMENT OF ASSETS & LIABILITIES of Fund ifrestricted ASSETS: CASH/BANK BALANCE(S) AT YEAR-END (from page AC1) BANK DEPOSITS (if any) not included above LOANS RECOVERABLE OTHER DEBTS (total recoverable – exclude any “accruals”) STOCKS OF ITEMS FOR RESALE (total cost) INVESTMENTS (present value of securities &c) INVESTMENTS (ditto – belonging to a Restricted Fund, if OTHER FIXED ASSETS: |
THIS LAST YEAR YEAR £ £ £65,056.13 £70,890.78 |
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| -LAND & BUILDINGS | £7,129.00 | £0.00 | ||||
| -BOATS | £6,994.00 | £0.00 | ||||
| -VEHICLES | £1,600.00 | £3,200.00 | ||||
| - COMPUTERS & OTHER EQUIPMENT | £12,232.00 | £14,901.00 | ||||
| *For all these items (including any gifts at estimated value when given) state | [ ] |
[ ] |
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| their totalpresent valuehere if lower than as above LIABILITIES |
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| LOANS REPAYABLE | £0.00 | £0.00 | ||||
| OTHER CREDITORS (total payable – exclude any “accruals”) | £0.00 | £0.00 | ||||
| £0.00 | £0.00 |
| THE SEA CADETS ANNUAL STATEMENT OF ACCOUNT* FOR THE UNIT RECEIPTS & PAYMENTS ACCOUNT for year ended 31 March 2023 Form SCC A3 (R&P) Jan-20 (*Units in Scotland: This Statement’s form and content and its scrutiny are governed by Regulations – SSI 2006/218) Copy to be uploaded onto Westminster and Volunteer & Business Support Manager at Area Office to be notified by 1 November 2023 |
THE SEA CADETS ANNUAL STATEMENT OF ACCOUNT* FOR THE UNIT RECEIPTS & PAYMENTS ACCOUNT for year ended 31 March 2023 Form SCC A3 (R&P) Jan-20 (*Units in Scotland: This Statement’s form and content and its scrutiny are governed by Regulations – SSI 2006/218) Copy to be uploaded onto Westminster and Volunteer & Business Support Manager at Area Office to be notified by 1 November 2023 |
THE SEA CADETS ANNUAL STATEMENT OF ACCOUNT* FOR THE UNIT RECEIPTS & PAYMENTS ACCOUNT for year ended 31 March 2023 Form SCC A3 (R&P) Jan-20 (*Units in Scotland: This Statement’s form and content and its scrutiny are governed by Regulations – SSI 2006/218) Copy to be uploaded onto Westminster and Volunteer & Business Support Manager at Area Office to be notified by 1 November 2023 |
THE SEA CADETS ANNUAL STATEMENT OF ACCOUNT* FOR THE UNIT RECEIPTS & PAYMENTS ACCOUNT for year ended 31 March 2023 Form SCC A3 (R&P) Jan-20 (*Units in Scotland: This Statement’s form and content and its scrutiny are governed by Regulations – SSI 2006/218) Copy to be uploaded onto Westminster and Volunteer & Business Support Manager at Area Office to be notified by 1 November 2023 |
Form SCC A3 (R&P) Jan-20 |
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| ~~Unit~~ T.S. PHOEBE - UNIT 49 OF THE SEA CADET CORPS Name: |
Charity No: 301756 |
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| Unit address (or address for correspondence):- House name: Street and No: Area or Estate: Town/City: County: Post Code: Unit Management Committee members (the ‘charity trustees’) at date of signing Report:- Names of any other persons who were charity trustees of the Unit at any time in the financial year:- Name of any person who is now (or was, in the financial year) a ‘trustee for the charity’ - i.e., holding or in possession of any assets belonging to the Unit (includes custodians, nominees &c)[not : Scotland]:- 65 Gloucester Road Bournemouth Dorset BH7 6JB Roberto Rocca Kuram Gwakyaa Stephanie Pemberton Azeez Balogun Gary Shepheard Neil Barber Major David Alton Steven Lee |
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| Nature and date of the Unit’s constitution (governing document):Governed bySea Cadet Standard Constitution | ||||
| The method(s) adopted for recruiting new trustees, and how trustees are elected or otherwise appointed (and by whom) in accordance wit the Unit’s constitution, are as follows:- Unit Management Team (UMT) members are elected annually at the Annual General Meeting (AGM). UMT members are elected from the membership of the Sea Cadet Unit which is drawn loosely as being those with an interest in the unit. In the event of a vacancy arising during the year (known as a casual vacancy), The UMT have the power to appoint a new UMT member. The UMT member appointed will serve until the date o the next AGM, after which the post will be filled by election. |
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| The Unit’s charitable purpose(s) as set out in its constitution is:- To promote the development of young people in achieving their physical, intellectual and social potential as individuals and as responsible citizens the provision of education and leisure time activities using a nautical theme and in accordance with the principles, ethos and practices of the Marin Society & Sea Cadets (MSSC). |
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| The Unit’s main activities and achievements in the financial year were:- | ||||
The units achievements during the financial year includes organising and engaging the Cadet in activities to support their growth and well being. |
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| The financial year also saw the unit completes some of the pending projects which should further support the activities of our young ones. | ||||
| Public Benefit The UMT continue to give due regard to the public benefit provided by the Unit in relation to the charitable purpose of the Sea Cadet movement as set out in the activities and achievements as outlined above. The aim is to promote the development of young people in achieving their physical, intellectual and social potential as individuals and responsible citizens in a safe environment. In order to achieve this the Unit takes young people from all backgrounds, including where possible those with disabilities and develops their skills and abilities by: • Regular and structured activities with a nautical theme. • Allowing young people to take part in activities connected with the wider Sea Cadet movement such as waterborne activities, events and competitions at district, area and national levels. • Availability of formal educational achievements whilst taking courses to earn badges and promotions Contributions are kept low in order to ensure all those who wish to take part in the activities of the Unit may do so. V 3.0 AC4 |
To promote the development of young people in achieving their physical, intellectual and social potential as individuals and as responsible citizens b the provision of education and leisure time activities using a nautical theme and in accordance with the principles, ethos and practices of the Marine Society & Sea Cadets (MSSC).
Receipts and Payment Accounts for the year ended 31 March 2023
Note to the receipt and payment accounts.
1. INDEPENDENT EXAMINATION
Given that the gross income falls income of £39772.05 falls within the £25000 to £500000 range, the accounts is expected to be subjected to the review of an independent examiner.
The Independent examiner’s opinion on the examination is expected to be carried out in accordance with the general direction given by the charity commission. This statement together with the receipt and payment accounts will be submitted to the Charity Commission.
2. FORMAT OF 2022/2023 FINANCIAL STATEMENT
Given that the unit’s gross income falls within the range of £25000 and £250000, we have adopted the receipt and payment option as the preferred basis of presentation of financial information and data.
The 2022 / 2023 presentation of financial statement is comprised of
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Receipt and Payment Accounts (AC1, AC2)
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Statement of Asset and Liabilities (AC3)
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Notes to the Receipt and Payment Account
3. Bank Balances
| 31 March 2023 | 31 March 2022 | |
|---|---|---|
| £ | £ | |
| Barclays Account | 64,529.60 | 70,048.48 |
| Equals Credit Card Accounts | 526.53 | 853.89 |
| Stand Easy | - | - |
| 65,056.13 | 70,902.37 |
4. LIQUIDITY AND FUND STATEMENT
| 4. LIQUIDITY AND FUND STATEMENT | ||
|---|---|---|
| 31 March 2023 | 31 March 2023 | |
| £ | £ | |
| Total Current Assets | 65,056.13 | 81640.00 |
| **Funds Availability: ** | ||
| Restricted and Designated Funds | 47056.13 | 63640.00 |
| ** Unrestricted Funds | 18000.00 | 18000.00 |
| 65,056.13 | 81640.00 |
*Unrestricted Fund* : £18,000** has been previously approved as in-extremis ringfenced funding to cover one year’s operating expenses.
5. OTHER FIXED ASSETS
| Pontoon | Storage Containers |
Boats | Mini Bus (Vehicle) |
Computer Equipment |
Total | |
|---|---|---|---|---|---|---|
| £ | £ | £ | £ | £ | £ | |
| Net NBV 31/03/2022 | - | 10622 | 0 | 3200 | 4279 | 18101 |
| Purchases during theyear |
10266 | - | 9683 | - | - | 19949 |
| 10266 | 10622 | 9683 | 3200 | 4279 | 38050 | |
| Depreciation (2022 / 2023) |
(3137) | (1180) | (2689) | (1600) | (1489) | (10095) |
| Net NBV 31/03/2023 | 7129 | 9442 | 6994 | 1600 | 2790 | 27955 |
| Asper AC3 Statement | £ |
|---|---|
| Land and Building (Pontoon) | 7129 |
| Boats | 6994 |
| Vehicles(Minibus) | 1600 |
| **Computer Equipment & Storage ** | 12232 |
| 27955 |
**The aggregation is a result of the limitation with respect of the adopted system which does not allow for editing and fitting for purpose.
Depreciation has been calculated based on straight line method to ensure consistency as in previous period. The depreciation on Pontoon was calculated at 33.33% as well as for the newly acquired Boats, while storage container maintained 10% of the historical cost as in previous period. The mini-van and computer equipment also adopted the historical depreciation value at 20% and 25% respectively.
6. THE UNIT AS A GOING CONCERN
If the unit continues to maintain its present operational and financial process as guided by the trustee, it is deemed stable and able to continue as a going concern.
…………………………….. Unit Chairman
………..………………… Unit Treasurer
Suttle & Co
Certified Public Accountants
Trading Name of Commercial Accounting & Taxation Ltd Co. Reg. 10061360
Unit 1, The Sidings, Victoria Avenue Industrial Estate, Swanage, Dorset, BH19 1AU - Tel: 01929 422093 Gary Suttle AAIA ACPA – gary.suttle@gmsuttle.co.uk Helen Christopher ATT ACPA - helen.christopher@gmsuttle.co.uk
INDEPENDENT EXAMINER’S REPORT
TO THE TRUSTEES OF BOURNEMOUTH UNIT 49 OF THE SEA CADET CORPS FOR THE YEAR ENDED 31[ST] MARCH 2023
Respective responsibilities of the Trustees and examiners
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 our responsibility to:
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examine the accounts (under section 145 of the Charities Act)
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follow the procedures laid down in the General Directions given by the Charity Commissioners (under section 145(5)(b) of the Charities Act); and
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to state whether particular matters have come to our attention.
Basis of independent examiner’s statement
Our 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 our examination, no matter has come to our attention:
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Which gives us reasonable cause to believe that in any material respect the requirements;
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to keep accounting records in accordance with section 130 of the Charities Act; and
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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 our opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
……………………………………........ Mrs Helen Christopher MATT CPAA
20 October 2023