Scouts 1st Danbury Report & Accounts for the Year ended 31st March 2023 1 st Danbury Scout Group Group Registration Number wllh the Scout Assoclatlon.. ChArtty Reglstratlon Number. 3105 30204S Contacl Name and Address: Alan Dlxon 23, Beaumont Part, Danbury. Chelmsford CM3 4DE CONTENTS REPORT App)intments Major Achlevements and A¢tlvltles ofthe Year. ACCOUNTS Recelpts & Payments Accoun1$ Summary. Statement of Assets & Uabilitles. Group Accounts. Balance Sheot. Independent Ex8mine¢s Rewrt to the Trusloes ofthe 1st Danbury Scout Group
Page 2 REPORT Appointments PRESIDENT VICE-PRESIDENTS nla TRUSTEES: Ex-offichj - Appolnlment Group s1 Leader Asslstant Group Scout L8ader Group Chaiman Group Secretary Group Trèasurer Sectlon Leader- Llngwood Be8r Colony Section Leader- St Ckn Scout Troop Kevin •Aayle Paul Walker Nigel Hills Emily Storny Alan Dixon Fiona Walker Cll¥e Pretty TRUSTEES.. Elected -Appointment Nam8 Paul Dc#Jge Salty Pain BANKERS.. Barclays Bank pk, Chelmsford H¥h Street. CUSTODIAN TRUSTEES (11 any) None OTHER ADVISORS None
Page 3 TnJstees Annual Rewrt for ts year endwj 31st Marc* 2023 PaAJOR ACTIVITIES AND ACHIEVEMENTS FOR THE YEAR Group Chainnan Report Another twelve months of busy Scouting again sees Danbury Scout Group continue to go from strength to stren8th, thank5 to our dedicated team of volunteers and our amazln8 youn8 people. We have again grown with another Cub sertton belng added and the Immlnent arrlval of Squirrel Dray, scoutlng newest sectlon. It has been a dellght to see all of our sectlons being actfve, both in the HQ and out and about. It was partlcularly great to see so many people attend the Group Camp at Thrlftwood, Includlng belng joined by Syndicate Explorer Scout Unit, who are based at our H(1 Thanks to the team who or8anised the camp and to all that came alon8 and helped. The upcomin8 year Is also time for transformation within Scoutln& as we seek to make volunteering easier, more enjoyable arKI rewarding to help more young people gain skills for lrfe. This year also see us changing from being an Executive Commrttea to becoming a Board of Trustees. With the emphasis moving more t<Y•vards govemance. Once agaln, I would also Ilke to take thls opportunity to thank the other members of the Executlve Committee for 8iving up their time and expertise to ensure the smooth runnlng of the mana8ement of the 8roup. If you would like to join our amazing team of voluntsers, there are ayS opportunitS to get involved and we would love to talk to you about how you can help. Volunteerln8 wlth the group Is a great wayto support our young people and all our volunteers make a hu8e drfference to the group, whatever thelr role. Nlgel Hllls Group Chalr
Page 4 Group Scout Leader Report So, l find mygelf writing arther annual report this rN beirKJ my 7th or 8th arrtl thinking why does Daftbury Scout group VKJrk and the simple answer i8 Team¥wrt At the o)Te of Danbury Scout Group is a dedlcated group of adults. All of whom have the same mind set around lh8 devebpment ofyoung people and creab'ng memorles, and many share frdshIps. soma of whth have nthv been in place for more than 20 years. Issac Newton when refemng to teamth once said that'lf I have seen further. ft by standing on the shoulders of giants.. nothing eId be more true in this group, as Grp Sccmjl leader, It is easy to cx)me up with the czY Ideas of building a new halls. hokding larye camps and opening a new sectk)ns and talking about where I want the group to b8 in 5 or 10 years, tyne. lyjt ¥th0th the team of giants around me most of this wouldnl be possible, 80 truty thank you. Th8 academlc year 2¢)22r23 has yet again been another hety succassful r, th8 group has continued to grow at an astonishing rate. Last year I talked about the opening of a new Scout troop, this yaar that troop 18 rtow full, and this year we have opened a nww cub pack Wh is n¢)w on ts way to being very VKII establlshéd and In a few weeks, tlme we embark on another neat adnture wtth the opening of a 8qulrr8ls drey. The young Ffjoe in the group have again had a great year of aCtNIt range from small section camps. kayaking, Go Ape, seth'on visrts and then at the end of $t year a fantasknc group camp where we took over 100 youn9 [pIe to ThrilfvK4Jd MP511e for the kend- a truty a¥Orne exptirien¢e for all involved. To give you an idea of htrw busy we have been, the group has awarded 2250 badg88 in the Lq8112 months. The section reports in this document go into far more detail of wthat children has been up to. Looking further ahead UK Scoutin9 is embarking on thè biggest Set of changes It has made for over 20 years with a large focus on changing ts adutt strLKtures and Ihe way peop volunteer. Change is afvffjys unsettiing 8t the best of time$, and no doubt over the next fffithS the 11 te some ups and dovms bthilst We adapt. So I go back to my openin9 quote and the mention of giants, I know that with the gkqnts who's sttoulders I stand on wll pull logether and recognise there is sts'll a place for everyone whether you have a new role, changing role- rt d¢)esn't realty matter. wthat realty matters that you are part of Taam 1st Danbury. Once again, l Dukl Ilke Io ¢)ffKialty thank aN the lU5 that give up w muth time to make hat we do so successful and 8180 a blg thank you to all th8 parerrts in the group for your continued supporL Kov M*yl¥ Group Scout L•ad•r
The Group18 8 trust established under its fules which a mmon to all Groups. Trustees are appointsd in act th the'PolKy Organisatson and RU of The The accounts have ten dr8n up on reLeipts and p8srnts basis i8 cx)r*isttnt with the previou8 year. All figures are In Founds 8tsrfing (£). Approved by the trnstees on 4th Sept6mber 2023 and 8i9ned on trlelr behalf by Nyl Hills (Group Chairman) and Alan Dixon (Group Treasurer). N•m• N781 Hills Po8ltlon Group Chairm Gmup Treasurer SIgnar• If Dat•
RECEIPTS PAYMENTS ACCOUNTS SUMMARY FOR THE YEAR ENDED 31 MARCH 2023 This Year £47,307.74 £49.170.39 -£1.862.6S £66,607.C6" £64 744A1 Last Year £37,870.65 £26.CE5.62 £11.805.03 £54,802.03 £66 607.06 ' Totsl weipts for the year Total payments for the year Net Teceipts over payments Balance BIFwd from Prior Yèar BALANCE CIFWD TO NEXT YEAR 8t•tsm•nt of A88th and Uablllllos at 31 March 2023 This Year £64,744 Last Year £66.607 Mon8tary A888ts See next page. Totsl Non-monetary Assets Land and Buildings {1> Minibus (21 Activity Equipment and Fumiture13) l Tentage and Canv8s131 Canoe Equipment & Twlers (41 Fireworks Equipment Totsl £350,000 £350,000 £8 £1.210 £17,500 £12.500 £14,OLh) £14,000 £10,000 £5.000 £15,500 £15,500 £407,966 £398,210 Liabilrties Commitrnents made, not yet Imprnented Notes.. 11} 121 {31 {41 FvJure reFYesents ¢))st of Scout Building Deprecthd at 20% Valued on the basis of new-for-old. Canoe ValUatn is in xcor(lance with the insurare rentrwal, FY 29222 2 013 (51
Page 6 Moneta Assety nin Current Account Accounl T¢)tal ash Lingwood Beavers Blak8swood Beaver8 Mooresbridge Cubs Riffliam Cubs St Cleres Scouts Mandeville Scouts Mildmay Scouts Flreworks Account Group Exec AILount £505.05 £902.70 £550.41 £1,575_93 £11.25 £3,238.98 £1.122.41 £0. £505.05 £902.70 £551.21 £1.575.93 £3,250.23 £1.122.41 £0.00 £18.867.27 £18.867.27 £2.305.20 £37.527.06 £39.832.26 £0.80 Tot81 Monetsry Assets @ 3113r2022 10 Lingwood Be8vers Blakeswoo(J Beavers Moor&sbrfdg& Cubs Riffham Cub8 St Cleres Scout8 Mandeville Scouts Mlldmay Swuls Fireworks Account Group Exec Account £1,087.86" £130.70 £82.26 £963.90, £108.38 £2,663.46/ £1.109.31' £256.05 £1.087.86 £130.70 £104.68 £963.90 £2,771.84 £1.109.31 £256.05 £18,908.47. £18.908.47 £6,813.28 £32.598.32' £39,411.60 £22.42." Total Monetary As8ets @ 31r3r2023 £13 106.82 £51506. 744.41 £1.862.65
P•J8 7 2022-23 ConsolldatedA¢counts comparnd to 2021-22 Thls Yfrar L8St Y&8r Thb Year Lasf Year 202243 2021-22 2022-23 2021-22 Thi5 Yoar 2022-23 L8St Ye8r2021- 22 Member¥hip SubKripthxs Le68 pgid to LhBtridntyIQ Ntst Grp £17.458.34 £15.658.97 £17,458.34 £4.&.LYI -£6.225 CA) .83&tX) UI,233.34 £15,658.97 4,836.00 £10,822.97 £6,225.1)J 7.458.34 ll5.658.97 U,225.tX) BAnk Intér8#VDÈbft• Totsl Invostmerrt IrKcff £112.46 £112.40 £00) £0.00 £112.46 £112.4 £8.48 Sl Cknres Sc•A Tr¢ Mande%At)8 ScrMJts £fj,271.74 £550.C#l" ' £976.67 £2.974.97 ' £16.80 £7.362.13.' £1.187.1¢> 1 £1.282.10 £4.107.29 £1.228.22 £1.6(Kl CQ £2.929.76 £751.77 £75 QX) £20.523.37 £157.60 41,OW.39 £359.39 637.10 -£140.80 -£359,39 m1m8Y 8¢tyJt• Moor# Pn"do• Cub• Rrflhami Cu £247.61 £0.00 £0.00 t765.33 -£1,132.32 £0.00 41,228.22 £0.00 41,6.00 £275.48 3.76 to.) £3.341.73 £50 00 75.00 .607.80 41730A9 -£517.72 £0.00 £0.00 4275 48 £000 so.00 41.343.39 Blake¥wwd Be4vern Llngwood B•av• Ev•nts RomembranGO Day Tolal £2.926.00 ' .093.50 £000 £264.41 7.792.88 Fund rntslng Fir•¥vorts £56.00 £3,023.44 £108.35 £2,892.31 £1W.00 £o.o) £136.rAI £56.00 £2.887.44 £108.35 £2.892 31 £180.00 £0.00 £21.427.51 £27.551.01 Don8lon• JumN• S• Gfft Ald £4,526.63 £628.75 £4.618.62 £4.526.63 £515.45 .618.62 £0.00 £O.C#) £000 £9.O60.70 £113.30 Coy rdS HknF• Covld BUne$S Grants Totsl Fund R8i&ThJ £0.00 £21.427.51 £9,T14.00 £27.687.01 13.30 •AIn18 £647.17 £20.00 Q506.08 £1.009.32 989.32 £45.7M85 £43.637A7 £29.367.73 £7.589.12 £16A17.12 £36.048.3S
Page 8 Thlts Ytthr L8St Year Thlj Year 2022-23 2027-22 2022-23 Last Year 2021-22 Thh Year 2022-23 L8sl Year 2021-22 B3h1 FoNv*d £4S.784.85 £43.637A7 £29J67.73 £7.589.12 £10.417.12 £36.048.35 Group HQ Ullit8 In$ufan¢e HQ Repan & Cknning N8w 8uHd cOd Expenditur• Fke Ext Mainl Total Group HQ 74.57 £80142 £1,48628 . £2.073.47 £1,245.68 £1,149.42 £2.634 00 £1.1.37 £0.00 £1.028.66 £927.62 £0. £211.88 £5.36S.96 £6.491.22 1.411.71 41.471.05 -£1.245.68 -£1,149.42 -£2.634.00 41.100.37 £0 rAJ &1,028.88 £0. 927.62 £0 LYJ 211.68 -£5,291.39 46.888.80 £7&157 £602A2 Purchaseniep8irSc0utg Equlpmont Equty)ment Totsl Equipment £10,055.2cr £1,207.20 -£10.055.20 -£1207.20 £O.IJO £10.066.20 £1,207.20 10,056.20 41.207.20 Surnlry Admin Ewenses Badges & Unifomi Mlgc&lgnaou$ Total Sunt1ry £1,739.03. £484.83 £0.00 £2.642.47 £1.785 92 £27.98 £0.00 £27.98 fAA81.60 q270.75 41.739.03 1,198.12 £1.97 È27.98 ,933.18 42.24177 -£484.83 £1,448.35 £1.97 £1.43?
1610812023 Annual ALUntS2O2?.23 Group Executlv• A¢¢ounts Group Executive Current Account Barday8 Bank * c34044 Ilst Dan StyrtGroupl Group Executive Scout Acwjnt. BÈrday8 Bank #Jr l42311St Danbury Sc4Xrt Gro) Group ExecutNe Fir84¥0ths Deposrt A¢cryJrt Bardays Bank 81c eA)204028118t Danbury Scoirt Group) Thls Y&•r Credrts YMr Cr•dit8 2021- Dablts Openlno Balanc. Community Account Group Oèpo8it Acmmt Firvworks Depts¥rt Op6nlng 8•1¢ fTot•l) £2..20 £37.527 CA8 £18,86727 £SO.W49.53 £10,110.88 £20.022.93 £18.864.92 £48,998.73 88nk Interesvchar Tot•1 Inv•slm•nl In¢om• £112.46 £t1148 £848 £6.48 M•mbor8hlp Sub•crlptlon• Group Exec Sub8 OSM Charg• ToialSub• £t7,45B.34" £11.230.00 £15,858.97 £9.538 C £367.42 ,6.42 £17h58.34 £11330.00 £15,688.•7 Ac¢lvlll•• Group C8rnp and Jarnkoree Rernembranc* D•y & R•Mwo1 of £4.093.50 £751.ri £75.¢XI £130.44 £50.th) £4093.$0 £826.77 È180A4 Fund rnlllnu Glft DonatkJn• Jumble S8 Covkl Busirs Gr Tot•lFundRal¥lnq £4.018.82, £4,526.63 £628.7& £2.539.20 £1,427.08 £755 C £10.667.C £16,388.28 £250.Q) £113.30 £113.30 £9.n&OO £113.JO £363.30 Mlnlbus TaxlSern'dnglMOTILic•n Klinlbus Insura& Parklng at Church Grwi Mlnlbu8 Hlr• Tolal Mlnlbu$ £1.731.30 £627 94 £146 &2 £790.36 £627.94 £36.00 £847.17 £647.17 £99.20 Q506.06 £1.4S4.30 ut111 Eloctricty ReftA• BT £74.57 £831. £197. £381.42 £76.17 £1.486.28 £355.44 £488.¢X) £191.62 £37.18 £392.62 £118.56 £1.117.64 Tot•1 Ulllltl•s £7&57 In•urnnc• HQ Insuran¢a Totsl Insur4ne• £1 245.e8 É1,24&88. £1.177.( £1,177.08 £0.00 C•ryl•d forward.. £90•.$7 £17AOB.0g £o0.rA4J £14198.16
1610812023 Annual Accounts2022-23 e10 This Y•ar Credrt5 Last Year Credits 2021-22 Debits £90357 1.10&09 £80.544.28 £14.198.16 Group HQ Fir• Extingurdhor Mwntenonc• HQ R8pairs, Rene4rd & d•aniry Nsw Build Total Gmup IIQ E¥p•ns•s £280.20 £3,703.85 £1.329.40 £5.313.45 £2.634.( £O.NJ £2.634.00 Èo.00 £8OZS0 £9802 Equlpm•nt New Equipm8nl B•dg88 & Unrfomi £10.055.20 £1.7C¢. £284.00 £278.00 £1.332.00 Toi•l EquIpmt .332.(Kl £11.76110 £O.(w £540. Admln Exp•n Audtt Exp8n86S G•rnral Expen ToilA4lmln £250.00 £1 351.41 £1,601.41 £12.00 loo £i.a84.19 Clo•lng BO1•n¢.. Community Account Exec Depo8it Aeeount Flrawork• Depo•rt Tot•1 £6,813.28 £32,598.32 £18.908 47 £91994.07 £91994.07 £2,305.20 £37.527 £1686727 £80.sSfj.28 £80.362.55 Sala& ¢•rnled fonward £58,320.07 £58,899.53 Not••: Th• Grtyjp ExwJtl¥• kn TesFyMiblo for, 11 Otr 11 General Ov8rsvJht of lh• Groups 21 Fund raising. 31 Pro910n of H•adquartern. 41 Prov$bn of Minibus. 51 Provl85on of advty eqprnnt usad by IM tAthol• gro. 81 mult¢tH)n 8ctNths, eg group acts¥ity day, famlty camp. 71 Recrurtrnent & Training of adar8.
1610812023 Page 11 St Cleres Scout Troop Accounts Natwest Account No 55743218: 1st Danbury (St Cleres) Scout Trow. 6Ck0945 Gt Baddow Thi$ Year Credits 2022-23 Deb Last Year Credits 2021-22 Debils Opening Balances Current Account Cash in hand Openlng Balan £3,238.98 £11.25 £3.250.23 £1.604.23 £57.29 .661.52 Membership Sub8 £612.00 £648. Acllvltlos Summer Camps Summer Camp 2022 Troop Expenses Other Income Other Activities Tot•lActivlttos £260.00 £610.00 £699.97 £50.00 £243.91 £2.202.50 £2.718.15 £274.62 £120.00 £3,949.24 £4.369.36 £4271.74 £7,362.13 £95.80 £1,865.00 £899.51 Q830.60 £1,893.39 Adl Closing Balanc•8: Held In Communty Ac£ounl Cash in Hand Total £2,663.46 £108.38 £10,133.97 £10,133.97 £3,238.98 £11.25 £4143.62 £O.tIO £4143.02 Balance cathed forward 771.84
P48 12 Mandeville Scout Troop Nat West ALcount- 46136940 1st Danbury Mandeville Troop 60-21>&S SoLrth Wocmjham Ferrers This Year Credits 2022-23 Debits Last Yoar Credits 2021-22 Debits Op•nlng B*lanc89 Current Account Cash in hand Oponlng Balan¢0 £1,122.41 £983.16 ,12241 £983.16 Membership Subs £624.00 £744.IXI A¢tfvlti Activty Costs £550.00. £1,187.10 £604.75 TotslAcfMUes £550.M £f.187.fO £0.00 £604.75 Clo•lng Balanc••: Held in Community Acmunt Cash in Hand Total £1,109.31 £1.122.41 Q296.41 4296.41 £1.727.16 U.727.16 Balance carri&J fopward £1109.31
Paje 13 Mildmay Scout Troop 1st Danbury Mikjmay ScoLrt Troop 21&97 23592693 Thlg Year Credrts 2022-23 Debits 2021-22 Openlng Balances Current Account Cash in hand Openlng Balan £O.(K) Membership Subs Grant from Group £469.ryJ. Actlvltlo• Activity Costs Badges Events £11.20 £122.08 £90.64 £162.97. £174.40 rotsiA¢¢Md•s 74.17 £387.12 CIo8lng B•l•ncu: Held in Communlty Account Expense Card Total £241.41 £14.64 £043.17 £643.1T B81ance Caled fopwl Expenses from Group Acrthint £802.50 £985.82
1610812023 Annual Accounts2022-23 Page 14 Mooresbridge Cubs Accounts Bardays bank accour¢t # 40340987 'Danbury Scoth Group Cub Camp Accounr 219-95 High SL CIlM$fOrd Thls Year Credits 2022-23 Dets Last Yèar Crethts 21-22 Debits Openlng Balances: Held In Bank alc Pèty Cash £718.86 £0.00 £550.41 £0.80 Op•nlng Balance (tota4 £718.86 £000 £551.21 Membership Subscriptions £840.00 £960.00 Actlvltl88 & Expens•8 Visits & ACtivitS Unlform 88dges 8 Certs Events Gifts Fundrai$lng £1.630.47 £322.18 £107.60 £167.65 £6.75 £268.56 £1,119.00 £3.469.61 £90.(K) £225.50 £2.189.80 £2,329.05 £165.70 £172.00 £327.25 £135.00 £404.55 £50.00 £225.50 Total Actlvltlog & Expons•s £3,089.32 £4543.50 £1490.50 £3.28285 Closlng Balancm: Cash Held Hekl in Bank Total £22.42. £82.26 £4648.18 £4.648.18 £718.86 £41)01.71 £4.001.71 Closlng Balane• {tota4 718.8
Page 15 1st Danbury Rilftmm Cubs HSBC bank a(x))unt Y22254093 17-06 1st Danbury Rtflhan Cubs Thls Yr Credits 2022.23 Last Ygar Crndrts 2021-22 Debits Oponlng Balanc•8: Held in Bank alc £1,575. £1,129.93 Oporjlng 8*l•n¢• (totaij ,ST5.93 ,129.93 Membership SubscriptM)ns £772.00 £456.CiJ Activit1•8 & Exww• Activrties Bank Charges Bodges Total Actlvltl•• & £1,167.82. £60.40, £155.81. £10.1)0 £0.00 ll•.03. £o.ao u0.00 C1081ng Bal•nc••: Held in Bank Totsl £963.90 £2.J47.93 £1,575.93 £1,586.93 £1.685.93 £2,347J3 Closlng Balon (total)
Page 16 Blakeswood 8eaver Colony Barcfays alc S3604 Blakeswood Beaver Colony 1st Danbury Scout Group 20-19-95 Chelmsford This Y 2022. Credits Debiis Last Year Credits 2021-22 Debits Held in Community AcctsJnt Oponlng Balance £2.70 £90270 £1,160 06 £1,160.06 Memb8rship Subs Transfer to Lingwood Badges Etc £828.00 £828.(Kl £1.600.IXI £173.80 £911.56 £0.00 £1,085.30 £828.00 U,600.00 £0. C1081ng Bal•nc••: Held in Communty Account Total £130.70 ,730.70 ll,730.70 £902.70 ,988.06 ll,988.06 Balance carr6&J for4vard Some expendiknre for Blakeswcw)d i8 included in accounts
16108r2023 Annual Accounts2022-23 Page 17 Lingwood Beaver Colony Accounts Barclays alc S15776.1$1 Danbury Beaver Scouls Liry4th Colon 2(k19-95 Chelmsford This Year Credrts 2022-23 Debits Last Year 2021-22 Cr&Jits Debits Held in Community Account Opening Balanca £505.05 £50&05 £339.91 £339.91 Memb8rshlp subs £840.00 £804.00 Other Incomo Badges Activ88 £1.600.00 £253.43 £1.326.iJ) £2,929.76 £1926.00 £3.183.19 £57.40 £992.00 £1.573.46 £0.00 £992.00 £1,630.86 Closing B•lancos: Held in Comfflunty Nwunt Totsl £1,087.8S £4271.05 £4,271.05 £505.05 QIU91 £2,13&91 Balanco carried forward £1087.86 505. The8e figures in¢lude eypendKure on behalf of Blakeswofyj
1610812023 Annual Accounts2022-23 Page 18 Recelpt and distribution of Subscriptions by the group exec. 2022.23 2021-22 R&1Ved Distributed Reived Distributed £17,458.34 £15,658.97 Received by Group Exec Capitation £6,225.00 £828.00 £840.00 £840.00 £772.00 £612.tJJ £624.00 £469.1)0 £4,836.C(I £828.00 £804.00 £960.00 £456.00 £648.00 £744.00 BlakeswocJ BeaverJ LingwcK)d Beavers Mooresbridge Cubs Riffhams Cubs St Cleres Scouts Mandeville Scouts Mildmay Six)uts Total (Net Group Subs) £17.458.34 £11.210.00 £15.658.97 £9,276.00
Pffje 19 Indepondent Examinerfs Report to tho Trustees of the 1st Danbury Scout Group I report to the tW8tee8 on my examinatN)n ofthe a(nts oflhe at(&ve chaiity (Ihe Trusfl for the year ended 3110312023 Re6pe¢tlve re3ponslblllties of trustees and examiner. As th8 charity trust8 of the Trvst. you are responsible for ts Preparati of the aco)unts in accord8 the requirements of the Charrties Act 2011 (Ihe Prfl. Basi8 of Independont Examlnevs Report I report in respect of my examinatton of the Tnjsfs &xounts carried out under section 145 of the 2011 Act and in carrying out my examinatiLM. I have folltrwed th& applicable Directions gNen by the Chanty COmmiss)n undor sedon 14q5Xbl crf the Independent Examln6V8 Statement I have completad my èxamlnation. I cL¥)ffimi that no mate1 matters have me to my attentjon in connedon with the examinats.on gives me cause lo believe that In. any material Tespect.. ac¢J)unts"ng records were not kept in accordance with section 130 of the A( the accounts do not COrd wlth ts accounting retr)rds. I have no conc8ms and have come across no other matters in ¢XJnnection wrth the examination to ¥thich attentlon should be dra%n in order to enable a rmper underslanding of the accounts to be Teach8d. Nam•: DJHoog Rol•vanl wofo8slonal oplnlon or body". Chartarod In8tltut8 of Man•g•mont Accountants Addrnis: 38 Runwll L•n• Danbury CM3 4NZ Slen. Oate". /g/2223