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2023-12-31-accounts

Trustees' Annual Report

For the period

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From (start date) 0 1 0 1 2 3 to end date 3 1 1 2 2 3
Section A Reference and administration details
Charity name Blackdown District Scout Council
Other names the charity is known by
Registered charity number (if any) 3 0 5 6 3 3
HQ registration number
Charity’s principal address Tangier Scout and Guide Centre
Castle Street
Taunton, Somerset
Postcode T A 1 4 A S
Names of the charity trustees who manage the charity
(These will be published in the annual report of the charity and the Charity Register if reporting for a Registered Charity with a charity regulator)
Dates acted if not for
Trustee Name Office (if any)
whole year
1 Shawn Rutter Chair Appointed 23 May 23
2 Richard Smith District Youth Lead Appointed 23 May 23
3 David Lumbard
4 Thomas Hold
5 Mark Cummings
6 Christopher Pinguenet
7 Nadia Atherton District Lead Volunteer
8 Sarah Milsted
9 Phillip Bayles
10 Andrew Milsted
11 David Johnson Treasurer
12 John Lewis
13 Marian Scott
14 Tricia Sedgbeer
15 Shaun Dale Chair Until 23 May 23
16 Laura Willets Until 23 May 23
17 Scarlett Atherton Until 5th September 23
18 Michael Bowditch From 5th September 23
19 Anwar Watson From 8th November 23
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Names and addresses of advisers (optional information but encouraged as best practice) (These will be published in the annual report of the charity)

Type of advisor Name Address

1 LT700001 (27 February 2024)

Section B

Structure, governance and management

Description of the charity’s trusts

Type of governing document

(e.g. trust deed, constitution)

How the charity is constituted

(e.g. trust, association, company)

Trustee selection methods (e.g. appointed by, elected by)

The District's governing documents are those of the The Scout Association. They consist of a Royal Charter, which in turn gives authority to the Bye Laws of the Association and The Policy, Organisation and Rules of The Scout Association. The District is a trust established under its rules which are common to all Scouts. The Trustees are appointed in accordance with the Policy, Organisation and Rules of The Scout Association.

Additional governance issues (optional information but encouraged as best practice)

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

Policies and procedures adopted for: a) the induction and training of trustees; b) trustee' consideration of major risks and the systems and procedures to manage them

Blackdown District Scout Council is managed by the District Trustee Board, the members of which are the ‘Charity Trustees’ of the Scout District which is an educational charity. As charity trustees they are responsible for complying with legislation applicable to charities. This includes the registration, keeping proper accounts and making returns to the Charity Commission as appropriate.

Members of the Trustee Board complete Being a Scouts Trustee learning within the first 6 months of joining the Board. This District Trustee Board exists to make sure the charity is well-managed, risks are assessed and mitigated, buildings and equipment are in good working order, and everyone follows legal requirements and the organisation's policies and rules. Their support helps other volunteers run high-quality and safe programmes that gives young people skills for life. The District Trustee Board has in place systems of internal controls that are designed to provide reasonable assurance against material mismanagement or loss.

2 LT700001 (27 February 2024)

Section C Objectives and activities
Additional details of the objectives and activities (optional information but encouraged as best practice)
Youmay chooseto include further
statements, where relevant, about:
• policy on grantmaking;
• contribution made by volunteers;
• policy on investments.
Public benefit statement
Summary of the objects of the charity set
out in its governing document
The Purpose of Scouting
Scouting exists to actively engage and support young people in
their personal development, empowering them to make a
positive contribution to society.
The Values of Scouting
As Scouts we are guided by these values:
Integrity -We act with integrity; we are honest, trustworthy and
loyal.
Respect -We have self-respect and respect for others.
Care -We support others and take care of the world in which
we live.
Belief -We explore our faiths, beliefs and attitudes.
Co-operation -We make a positive difference; we co-operate
with others and make friends.
The Scout Method
Scouting takes place when young people, in partnership with
adults, work together based on the
values of Scouting and:
- enjoy what they are doing and have fun
- take part in activities indoors and outdoors
- learn by doing
- share in spiritual reflection
- take responsibility and make choices
- undertake new and challenging activities
- make and live by their Promise.
See the Blackdown District Annual Review 2023.
We provide advice and assistance to groups, to support
volunteers and enrich the Scouting experience of our young
people. We enhance the great work and activities of the groups
by supporting and running additional district activities.
Summary of the main activities in relation
to these objects
Assist with the cost of relevent training for adults, and make
grants to young people for international expeditions and events.
The Huish Woods campsite and activity centre we own is a
major land & building asset, for which the Trustees are
responsible with the assistance of a volunteer operational
management team.
The District meets the Charity Commission's public benefit
criteria under both the advancement of education and the
advancement of citizenship or community development
headings.

3 LT700001 (27 February 2024)

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Section D Achievements and performance
Summary of the main achievements of See also the Blackdown District Annual Review 2023 attached.
the charity during the year
Supplementing the great work and activities of the groups, we
have further enhanced experiences for our young people by
supporting and running the following:
- Supporting the opening of 3 new Explorer units.
- Leading the Duke of Edinburgh (DofE) award programme
- Running a St Georges Day parade through the County Town.
- Supporting the Gang Show.
- Running District events at Huish Woods for Squirrels, Beavers
and Cubs.
- Running Brompton Ralph activity events for Scouts and
Exploers.
- Running a raft race for Scouts and Explorers
- Running a Beavers fun and craft days.
- Running an archery competition for Scouts.
- Supporting and running the training for Ten Tors for both
District and County Explorer participants.
- Operating Huish Woods.
- Financial assistance with the cost of training for adults.
- Grants for young people for international expeditions and
events.
Membership continued to grow through 2023, and as at the
Annual Census on 31st January 2024 we had 1466 Young
People as members, adding over 100 new members and
making us the quickest growing District in Somerset for 2023.
Section E Financial Review
Brief statement of the charity’s policy on Reserves Policy
reserves It is the policy of the Charity to maintain unrestricted funds at a
level which equates to approximately 12 months unrestricted
expenditure.
Quantify and explain any designations
Details of any funds materially in deficit n/a
(circumstances plus steps to eliminate)
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4 LT700001 (27 February 2024)

Further financial review details (optional information)

Youmay chooseto include additional
information, where relevant, about:
• investment policy and objectives;
• how expenditure has supported the key
objectives of the charity;
• the charity’s principal sources of funds
(including any fundraising);		 Investment Policy
The Council does not have sufficient funds to invest in longer
term investments. The Group has therefore adopted a risk
averse strategy to the investment of its funds. All funds are held
in cash using only mainstream banks or building societies.
Principal sources of funds
The District's principal sources of funds are:
1. District membership subscriptions.
2. Huish Woods membership subscriptions and charged
activities.


Accounts
See the statutory accounts prepared for the year ended 31
December 2023. There was total income of £150,755 which is
similar to 2022, although expenditure was greater at £170,921,
which led to a deficit on the year of £20,166. This can be
explained mainly by additional maintenance works at Huish
Woods including tree safety works of c£17k. The deficit reduces
the overall funds shown on the balance sheet to £605,906, and
note that only £92k of this was held in bank accounts.
When contemplating future capital improvements to Huish
Woods we have the benefit of the development fund of £170k,
for which projects are currently in planning.
The reserves policy states that reserves will be held to cover 12
months unrestricted expenditure so this also needs to be taken
into account when looking at future costs. Although, if income is
lower at Huish Woods then expenditure by way of running costs
will also be much reduced.
As owners of Huish Woods we have a responsibility to invest in
the infrastructure of this great asset of ours that all benefit from,
i.e. buildings and activities, and so continue to do this. The
current volunteer management team are working hard to
improve activity infrastructure and equipment. For 2024 the
Trustees have agreed a break even budget for Huish Woods.
How expenditure has supported our objectives
Expenditure enables us to operate so we can:
- provide the district support and governance structure required
of by the Scout Association
- enrich the experiences for young people to support group
activities and run district activities i.e. events & parades, provide
adult training grants, young people expedition grants.
- maintain & operate Huish Woods for the long term benefit of
all our members.

5 LT700001 (27 February 2024)

Section F Other Optional Information Plans for future pericKls (details of any significant activities planned to achieve them) Support the opening of 3 new Explorer Units opening in 2024 Support the opening of a new Squirrel drey. Run Nthv Cub lego day competition event. Section G Declaration The trustees dedare that they have approved the trust￿5. reFMNt above Signed on behalf of the charitys trustees Signature(s) Full name(s) Shawn Rutter David Johnson Position (eg Secretary. Chair) Chair Treasurer Date 6 LT700001 (27 February 2024)

REGISTERED CHARITY NUMBER: 305633

Unaudited Financial Statements for the Year Ended 31 December 2023

for

Blackdown District Scout Council

Blackdown District Scout Council

Contents of the Financial Statements for the Year Ended 31 December 2023

Page
Independent Examiner's Report 2
Statement of Financial Activities 3
Balance Sheet 4
Notes to the Financial Statements 5 to 11
Detailed Statement of Financial Activities 12 to 14

Page 1

Independent Examiner's Report to the Trustees of Blackdown District Scout Council

Independent examiner's report to the trustees of Blackdown District Scout Council

I report to the charity trustees on my examination of the accounts of Blackdown District Scout Council (the Trust) for the year ended 31 December 2023.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Mr Kevin Parsons FCCA Cooper Associates Accountants Ltd 40 St James Buildings St James Street Taunton Somerset TA1 1JR

Date: 23 April 2024

Page 2

Blackdown District Scout Council

Statement of Financial Activities for the Year Ended 31 December 2023

Unrestricted
funds
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
12,985
Charitable activities
Explorer Scouts
16,610
District events
10,170
Huish woods
20,177
Other trading activities
3
18,049
Investment income
4
72,764
Total
150,755
EXPENDITURE ON
Raising funds
5
105,710
Charitable activities
6
Explorer Scouts
10,678
District events & training
8,837
Huish Instructors
3,873
World Jamboree grants
2,650
Support Costs
39,173
Total
170,921
NET INCOME/(EXPENDITURE)
(20,166)
RECONCILIATION OF FUNDS
Total funds brought forward
437,092
TOTAL FUNDS CARRIED FORWARD
416,926		 Restricted
fund
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
188,980
188,980		 2023
Total
funds
£
12,985
16,610
10,170
20,177
18,049
72,764
150,755
105,710
10,678
8,837
3,873
2,650
39,173
170,921
(20,166)
626,072
605,906		 2022
Total
funds
£
28,940
5,351
5,905
18,871
20,790
69,789
149,646
65,761
5,686
4,696
-
1,350
8,486
109,601
40,045
586,027
626,072

The notes form part of these financial statements

Page 3

Blackdown District Scout Council

Balance Sheet 31 December 2023

Unrestricted
funds
Notes
£
FIXED ASSETS
Tangible assets
10
312,318
CURRENT ASSETS
Stocks
11
13,426
Debtors
12
6,164
Cash at bank and in hand
90,027
109,617
CREDITORS
Amounts falling due within one year
13
(5,009)
NET CURRENT ASSETS
104,608
TOTAL ASSETS LESS CURRENT
LIABILITIES
416,926
NET ASSETS
416,926
FUNDS
14
Unrestricted funds
Restricted funds
TOTAL FUNDS		 Restricted
fund
£
16,000
-
170,540
2,440
172,980
-
172,980
188,980
188,980		 2023
Total
funds
£
328,318
13,426
176,704
92,467
282,597
(5,009)
277,588
605,906
605,906
416,926
188,980
605,906		 2022
Total
funds
£
335,518
12,668
174,958
107,715
295,341
(4,787)
290,554
626,072
626,072
437,092
188,980
626,072

The financial statements were approved by the Board of Trustees and authorised for issue on 23 April 2024 and were signed on its behalf by:

Shawn Rutter - Trustee

David Johnson - Trustee

The notes form part of these financial statements

Page 4

Blackdown District Scout Council

Notes to the Financial Statements for the Year Ended 31 December 2023

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

The charity is exempt from tax on its charitable activities.

continued...

Page 5

Blackdown District Scout Council

Notes to the Financial Statements - continued for the Year Ended 31 December 2023

2. DONATIONS AND LEGACIES

Donations
Legacies
Membership fees
Membership fees payable
3.
OTHER TRADING ACTIVITIES
Tangier shop income
Huish Woods shop income
4.
INVESTMENT INCOME
Camping & hall hire
Deposit account interest
5.
RAISING FUNDS
Raising funds
Rates and water
Insurance
Light and heat
Sundries
Repairs & maintenance
Depreciation		 2023
£
1,114
-
79,071
(67,200)
12,985
2023
£
11,552
6,497
18,049
2023
£
70,860
1,904
72,764
2023
£
476
4,571
22,833
1,518
31,966
7,696
69,060		 2022
£
5,675
11,059
76,238
(64,032)
28,940
2022
£
11,759
9,031
20,790
2022
£
69,258
531
69,789
2022
£
2,655
4,167
10,705
2,626
20,918
8,263
49,334

continued...

Page 6

Blackdown District Scout Council

Notes to the Financial Statements - continued for the Year Ended 31 December 2023

5. RAISING FUNDS - continued

Other trading activities

2023
£
Opening stock
12,668
Purchases
14,769
Closing stock
(13,426)
Rent
4,651
Huish Woods Trees
17,988
36,650
Aggregate amounts
105,710		 2022
£
12,286
15,549
(12,668)
1,260
-
16,427
65,761

6. CHARITABLE ACTIVITIES COSTS

Explorer Scouts
District events & training
World Jamboree grants
Huish Instructors
Huish wages and cleaning
Other management costs		 Direct
Costs
£
10,678
8,837
2,650
3,873
-
-
26,038		 Support
costs
£
-
-
-
-
30,436
8,737
39,173		 Totals
£
10,678
8,837
2,650
3,873
30,436
8,737
65,211

7. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2023 nor for the year ended 31 December 2022.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 December 2023 nor for the year ended 31 December 2022.

continued...

Page 7

Blackdown District Scout Council

Notes to the Financial Statements - continued for the Year Ended 31 December 2023

8. STAFF COSTS

The average monthly number of employees during the year was as follows:

Campsite staff 2023
1		 2022
-

No employees received emoluments in excess of £60,000.

9. LEGACY

Huish Woods was named as a beneficiary of a Will in 2020 which states that funds are 'to be used for the benefit of the development of Huish Woods'. An amount of £190,000 was paid to Headquarters in 2020 and funds will be released if HQ are satisfied that the proposed projects meet the terms of the Will. The improvements to Tone Cabin and laundry room have been funded to date.

10. TANGIBLE FIXED ASSETS

COST
At 1 January 2023
Additions
At 31 December 2023
DEPRECIATION
At 1 January 2023
Charge for year
At 31 December 2023
NET BOOK VALUE
At 31 December 2023
At 31 December 2022		 Freehold
property
£
460,987
-
460,987
126,382
7,115
133,497
327,490
334,605		 Plant and
machinery
£
50,541
496
51,037
49,628
581
50,209
828
913		 Totals
£
511,528
496
512,024
176,010
7,696
183,706
328,318
335,518

Freehold cost includes £249,795 spent on the construction of a toilet block in 2009, £105,942 on a further block in 2011 and £17,020 on improvements of Tone Cabin in 2020.

Land includes the Huish Woods campsite at its cost of £450 and Beacon Field at its cost (less donations) of £18,304. It also includes £49,232 spent in 2015 on concrete gabions to strengthen the banks of the access road to the Huish Woods campsite. No depreciation is charged as the market value of the land is in excess of its book value.

continued...

Page 8

Blackdown District Scout Council

Notes to the Financial Statements - continued for the Year Ended 31 December 2023

11.
STOCKS
Stocks
12.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade debtors
Other debtors
Prepayments and accrued income
13.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Accruals and deferred income
14.
MOVEMENT IN FUNDS
At 1.1.23
£
Unrestricted funds
General fund
437,092
Restricted funds
Huish Woods development reserve
188,980
TOTAL FUNDS
626,072		 2023
£
13,426
2023
£
2,059
170,540
4,105
176,704
2023
£
1,114
3,895
5,009
Net
movement
in funds
£
(20,166)
-
(20,166)		 2022
£
12,668
2022
£
220
170,855
3,883
174,958
2022
£
2,519
2,268
4,787
At
31.12.23
£
416,926
188,980
605,906

continued...

Page 9

Blackdown District Scout Council

Notes to the Financial Statements - continued for the Year Ended 31 December 2023

14. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Incoming
resources
£
Unrestricted funds
General fund
150,755
Restricted funds
Huish Woods development reserve
-
TOTAL FUNDS
150,755
Comparatives for movement in funds
At 1.1.22
£
Unrestricted funds
General fund
396,707
Restricted funds
Huish Woods development reserve
189,320
TOTAL FUNDS
586,027
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
149,646
Restricted funds
Huish Woods development reserve
-
TOTAL FUNDS
149,646		 Resources Movement
expended
in funds
£
£
(170,921)
(20,166)
-
-
(170,921)
(20,166)
Net
movement
At
in funds
31.12.22
£
£
20,219
416,926
(340)
188,980
19,879
605,906

Resources Movement
expended
in funds
£
£
(109,261)
40,385
(340)
(340)
(109,601)
40,045

continued...

Page 10

Blackdown District Scout Council

Notes to the Financial Statements - continued for the Year Ended 31 December 2023

14. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds
General fund
Restricted funds
Huish Woods development reserve
TOTAL FUNDS		 At 1.1.22
£
396,707
189,320
586,027		 Net
movement
in funds
£
20,219
(340)
19,879		 At
31.12.23
£
416,926
188,980
605,906

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Huish Woods development reserve
TOTAL FUNDS		 Incoming
resources
£
300,401
-
300,401		 Resources Movement
expended
in funds
£
£
(280,182)
20,219
(340)
(340)
(280,522)
19,879

15. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 December 2023.

Page 11

Blackdown District Scout Council

Detailed Statement of Financial Activities for the Year Ended 31 December 2023

INCOME AND ENDOWMENTS
Donations and legacies
Donations
Legacies
Membership fees
Membership fees payable
Other trading activities
Tangier shop income
Huish Woods shop income
Investment income
Camping & hall hire
Deposit account interest
Charitable activities
Explorer Scouts
District events
Huish Woods
Ten Tors
Total incoming resources
EXPENDITURE
Raising funds
Rates and water
Insurance
Light and heat
Carried forward		 2023
£
1,114
-
79,071
(67,200)
12,985
11,552
6,497
18,049
70,860
1,904
72,764
11,103
10,170
20,177
5,507
46,957
150,755
476
4,571
22,833
27,880		 2022
£
5,675
11,059
76,238
(64,032)
28,940
11,759
9,031
20,790
69,258
531
69,789
2,726
5,905
18,871
2,625
30,127
149,646
2,655
4,167
10,705
17,527

This page does not form part of the statutory financial statements

Page 12

Blackdown District Scout Council

Detailed Statement of Financial Activities for the Year Ended 31 December 2023

Raising funds
Brought forward
Sundries
Repairs & maintenance
Freehold property - depreciation
Plant & machinery - depreciation
Other trading activities
Opening stock
Purchases - Tangier shop
Purchases - Huish Woods shop
Rent
Huish Woods-Tree management
Closing stock
Charitable activities
World Jamboree
Explorer Scouts
District events & training
Huish Instructors
Ten Tors
Support costs
Management
Telephone
Postage and stationery
Website and computer costs
Accountancy fees
Training
Cleaning
Bad Debts
Admin wages and pension costs
Bank interest		 2023
£
27,880
1,518
31,966
7,115
581
69,060
12,668
10,433
4,336
4,651
17,988
(13,426)
36,650
2,650
7,899
8,837
3,873
2,779
26,038
1,832
1,392
862
1,950
-
22,108
2,219
8,328
482
39,173		 2022
£
17,527
2,626
20,918
7,455
808
49,334
12,286
9,814
5,735
1,260
-
(12,668)
16,427
1,350
3,281
4,696
-
2,405
11,732
1,550
1,153
2,090
1,950
1,321
16,443
-
7,179
422
32,108

This page does not form part of the statutory financial statements

Page 13

Blackdown District Scout Council

Detailed Statement of Financial Activities for the Year Ended 31 December 2023

Total resources expended
Net income/(expenditure)		 2023
£
170,921
(20,166)		 2022
£
109,601
40,405

This page does not form part of the statutory financial statements

Page 14

Independent Examiner's Report to the Trustees of Blackdown District Scout Council Independent examiner's report to the trustees of Blackdown District Scout Council I report to the charity trustees on my examination of the accounts of Blackd01￿ District Scout Council (the Trust) for the year ended 31 Decemb¢T 202). Responsibilities and basis of report As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with th¢ requirements of th¢ Charities Act ?01 l ('the Act,). I report in respect of my examination of the Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. Independent examiner's statement I have completed my examination. I confirni that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: accounting records were not kept in respect of the Trust as required by section 130 of the Act" or the accounts do not accord V*'ith those records; or the accounts do not comply with the applicable requirements concerning the forni and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to ¢nable a proper understanding of the accounts to b¢ reached. Mr Kevin Parsons FCCA Cooper Associates Accountants Ltd 40 St James BuikdÈngs St James Street Taunton Somerset TAI IJR Date: 23 April 2024 Page 2