EARLS COLNE AND HALSTEAD
EDUCATIONAL CHARITY
TRUSTEES) REPORT AND FINANCIAL STATEMENTS
29 FEBRUARY 2024
MOORE GREEN
CHARTERED ACCOUNTANTS
SUDBURY SUFFOLK

EARLS COLNE AND HALSTEAD EDUCATIONAL CHARITY
INDEX TO FINANCIAL STATEMENTS
29 FEBRUARY 2024
Charity Inforn]ation
Report of the Trustees
Statement of Trustees, Responsibilities
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements
9-14
Report of the Auditors
15- 18

EARLS COLNE AND HALSTEAD EDUCATIONAL CHARITY
CHARITY INFORMATION
CHARITY REGISTRATION NUMBER 310859
TRUSTEES
Mrs S Thurgate (Chair)
Cllr C Siddall (Vice Chair)
Mr A Harvison
Mr8 J Bailey
Mr J Hayes
Mr J Munro
Mr A Shelton
Cllr J Parish
Cllr G Courtauld
Mr S Milbank
Mrs C Sterling
Cllr J Bond (appointed June 2023)
Mrs V Bruminitt (appointed Novembei. 2023)
Ih
Mrs Victoria Brummitt (to 26 Julle 2023)
Mrs Pauline Kenning (from 26 June 2023)
AIJDITORS
Moore Green
22 Friars Street
Sudbury
Suffolk
C0102AA
BANKERS
Barclays Bank PIC
Leicester
LE87 2BB
INVESTMENT MANAGERS
59 Kleinwort Hambros Limited
l Bank Street
Canary Wharf
London E14 4SG

EARLS COLNE AND IIALSTEAD EDUCATIONAL CHARITY
REPORT OF THE TRUSTEES
YEAR ENDED 29 FEBRUARY 2024
The Trustees present their annual report and the audited financial statements of the Charity for the year
ended 29 February 2024. The f￿anCIal statements have been prepared in accordance with the
accounting policies set out in note I to the accounts and comply with the charity's trust deed, the
Charities Act 201 E and Accounltllg and Reporting by Charities: Statement of Rccommended Practice
applicable to charities preparing their accoiints in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland.
CONSTITUTION
The Charity was constituted on 31 July 1975 and is governed by a definitive Trust Deed and Rules
dated the same day.
The Trust is registered as a Charity, under number 310859.
OBJECTTVES
The purpose of the Charity is to provide grants for the furtherance of the education of local Ghildrcn
and young adults.
ACTIVKTIES AND ACHIEVEMENTS
The Charity bas continued to rely on incomc from listed invcstmcnts and bank deposits. The
investments are held for capital growth and to provide adequate income to cover educational grants.
They havc been acquircd in accordance with the powcrs available to Trustees. Tbe Charity has
adequate assets to meet future commitments to beneficiaries. There have been no changes to these
policies during the ycar. The Charity bas achieved its objectiv¢ of distributing educational giants using
its investment income.
ORGANISATIONAL STRUCTURE
Thc Charity's day to day affairs are managed by the Clerk to the Trustees. Regular Trustees, meetings
are held at which decisions are taken by majority vote.
REVIEW OF ACHIEVEMENTS AND PERFORMANCE
The results for the year are set out in the statement of fmancial activities on page 7.
The policy of the Charity is to distribute the rnaximum amount of income possible to its beneficiaries
whilst recognising that only incomc can be distributcd - not capital. Thc Unrestricted Fund, from
which distributions are made, has increased during thc year and has a balance of £33,240 at the end of
the year.

EARLS COLNE AND HALSTEAD EDUCATIOIYAL CHARITY
REPORT OF THE TRUSTEES (CONTINUED)
YEAR EIWED 29 FEBRUARY 2024
MONITORTNG ACHIEVEMENTS
The Charity received 71 applications from individuals, voluntary organisations and schools duriiig the
2023124 financial year. This was a slight reduction on the previous year due to fewer applications for
Resource Grants.
The Charity continued to provide fujjding to local schools to support students. with £1,500 granted
towards the development of forest school areas, and the extra-curricular enrichment Per Capita grant
allocations totalling £14,100.
The Charity also awai.ded £4,661 towards projects that assist young people with adventurous and
sportlllTr activities, and £4,?00 to studciits towards the costs associated with their univer%ity sttldies, in
parcels of £200 for undergraduate awaTds and £1 00 for postgraduate awards.
FINANCIAL REVIEW
Tlie Charity's investment income rcceived for 2023124 was better than expectcd at £46,313 and
exceeded the Charity's Stated Triinimum income requirement.
Trustees will continue to cliallciig¢ our inv¢stment portfolio manager, Kleinwort Hambros (IQH), to
achieve a desirable income for Ihe new financial year, though the economic outlook i'emains unsettled.
Thei"cforc, the Board will corltinue to seek regular advi¢c froni KH and remain cautious whcn granting
funding lo ensure the Charity's continued long-tern] viability.
RESERVES POLICY
The reserves of the charity currently stand at £1,201.470 (2023: £1,233,808).
The policy of ihe chai.ity IS to disti"ibute the maximum amount of income possible to its beneficiaries.
However, from 2011 to date, an amouiit of £10,000 is set aside in the budget to cover additional
operating expenses.
PERMANENT ENDOWMENT
Following guidance received from the Charity Commission, the reserves of the Charity are separated
between those relating to the Charity's pennanent endowment and tliose constituting the accrued
excess of income over cxpenditure.

EARLS COLNE AND HALSTEAD EDUCATIONAL CHARITY
REPORT OF THE TRUSTEES (CONTINUED)
YEAR ENDED 29 FEBRUARY 2024
FIXED ASSETS
Changes in fixed assets, including investments, arc sbown in Notes 6 and 7 to the f￿ancIal statements.
TRUSTEES
The Trustees of the fund are shomffl on page l. The management committee consists of the Trustees.
POLICY ON APPOtNTtNG TRUSTEES
The Earls Colne and Halstead Educational Charity is bound by its constitution when appointing
Trustees (scheme dated 31 July 1975 as amended by resolution dated 5 February 2018, as amended on
6 February 2023).
The Board is comprised of13 members, made up of 5 Co-optative Trustees and 8 Nominative Trustees.
Nominotive Triistees."
The following organisations nominatc candidates to serve as a Trustec for a tern] of 4 years:
I by the Council of Almoners of Cbrist's Hospital
I by Braintrec District Council
I by Earls Colne Parish Council
I by Halstead Town Council
I by The Ramsey Academy
I by Hedingham School
I by Honywood School
and I Primary School Headteacher from the Cbarity's 'area of benefit..
Whenever a Nominative Trustee vacancy arises, notice of the vacancy should be given to the proper
appointillg body as soon as possible.
Co-opted Truslees..
There are 5 co-optative T￿stee positions, which all have a terni of 5 years. Co-optative Trustees
should be individuals. who, either through residcThcc, occupation, employment or other specialist
knowledge, have a special understanding of the Charity's area of benefit (catrhm¢nt area).
Nominations are made by Trustees at a normal Board meeting and a vote is then undertaken.
Procedurefollowing a siiccessfvl nomination..
Once nominated each candidate is then sent a letter of appointment and is requested to sign an
Acceptauc¢ of Office at their first Board tnceting. Thi5 is a signed declaration affThing their
acceptance of. and willingness to act in accordance witb, tbe trust laid out within the constitution.
Trustees are also requested to complete a Declaration of Interests forni and supply their date of birth.
The Trustec's details are then entered on the Charity Conunission website.

EARLS COLNE AND HALSTEAD EDUCATIONAL CHARITY
REPORT OF THE TRUSTEES (CONTINUED)
YEAR ENDED 29 FEBRUARY 2024
The charity's Board Members shall cease to be Trustees, if:
They remain absent from all meetings of the Board during a period of one year.
They are adjudged to be bank￿pt.
They are wholly incapacitated through ill health.
They notify the Board in writing of their wish to resign.
PRtNCIPAL OFFTCE
The principal office of the Charity is..
14 Chapel Street
Steeple Bumpstead
Haverhill
Suffolk CB9 7DQ
Approved by the trustees on .
,,141102 f
. and signed on their behalf by:
Mrs S Thurgate
Chair
Mrs P Kenning
Clerk

EARLS COLNE AND HALSTEAD EDUCATIONAL CHARITY
STATEMENT OF TRUSTEES, RESPONSIBILITIES
YEAR ENDED 29 FEBRUARY 2024
Tbe charity t￿Stee5 are responsible for preparÈng a trustees, annual report and financial statements in
accordance with appliLable law and United Kingdom Accounting Standards (United Kingdom
Geiicrally Accepted Accounting Practice).
The law applicable to charities in England and Wales requires the Charity trustees to prepare.
financial statements for each year which give a true and fair view of the state of affairs of the charity.
and of the incoming resources and application of resources, of the charity for that period. In
preparing the financial statements, the trustees are required to:
select suitable accoulitiiig policies and apply them consistently.
make judgments and estimates that are reasonable and prudent.
state whether applicable accounting standards have been followed, subject to any material
departures disclosed and explained in the financial statements, and whether the financial statements
have been prepared in accordance with the Statement of Recommended Practice, Accounting by
Charities issued by the Charity Commission. and
prepare the financial statements on the going concern basis unless it is appropriate to presume that
the Charity will not continue in operation.
The trustees are responsible for keeping proper accounting records that disclose with reasonable
accuracy at any timc the financial position of the charity and to enable them to ensure that thc financial
statements comply with the Charities Acl 2011, the applicable Charities (Accounts and Reports)
Regulations, and the provisions of the Trust deed. They are also responsible for safeguarding the assets
of the charity and taking rcasonable stcps for tbe prcvcntion and dctection of fraud and other
iITegularities. The Mstees arc Tesponsible for the maintenance and integrity of the charity and financial
inforniation included on the charity's website ill accordance with legislalion in thc United Kingdom
governing the prepaTation and dissemination of financial statements.

EARLS COLI¥4E AIND IIALSTEAD EDUCATIONAL CHARtTY
STATEMENT OF FINANCIAL ACTIVITIES
YEAR ENDED 29 FEBRUARY 2024
2024
Restricted
2023
Total
Notes
Unrestricted
Total
4COMING RESOURCES
Investment Tncome
46.313
46,313
41,669
Donations
14
14
ESOURCES EXPENDED
Direct Charitable Expendi￿re
28,321
28,321
30,784
Indirect Expendithre..
Administration Expenses
10,022
7,511
17.533
17.575
'OTAL RESOURCES EXPENDED
38J43
7,511
45,854
48,359
IET (OUTGOING)IENCOMING RESOURCES
7.984
(7,511)
473
(6,690)
Other Gains and Losses..
Realised Profitl(Loss) on Investments
(13,311)
(13,311)
(31,8?5)
UnTcalised (Loss)IGain on Investmcnls
(19,500)
(19.500)
(28,404)
ET MOVEMEwf IN FUNDS
7,984
(40,322)
(32,338)
(66,919)
Transfer between funds
S AT I MARCH 2023
25,256
1,208.552
1,233.808
1,300,727
IS AT 29 FEBRUARY 2024
33.240
1,168,230
1,201,470
1,233,808
otes
l. Incomingloutgoing resources and Movements in rcscrves arise from contknuing opcralions.
2. Total gains or losses recognised for the current and precedillg financial year are detailed above.

EARLS COLNE AIW ILiLSTEAD EDUCATIONAL CIIARITY
BALANCE SHEET
YEAR EIYDED 29 FEBRUIUiY 2024
2024
tricted
te
Unrestricted
FIXED ASSETS
Computer Equipment
INVESTMENTS
1,154.799
1,154.799
1,208,324
CURRENT ASSETS
Debtors
Cash at Bank
Cash held by Kleinwort Hambros
349
25,647
13,593
349
25,647
26,774
27.167
3.485
13.181
CREDITORS: AMOUNTS FALLING
DUE WITHIN ONE YEAR
(6.350
250
(6.100]
5,170)
NET CURRENT ASSETS
33,240
1,168,230
1,201,470
1,233,808
FUNDS
Unrestricted Income Fund
33,240
33,240
25,256
Restricted Fund
1,168.230
1.168.230
1.208,552
33.240
1,168,230
1,201,470
1,233,808
These financial statements were approved by the Trustees on
Mrs S Thurgate
Chairper50n
Mrs P Kenning
Clerk

EARLS COLNE AND HALSTEAD EDUCATIONAL CHARITY
NOTES TO THE FINANCIAL STATEMENTS
29 FEBRUARY 2024
I ACCOUNTtNG POLICIES
Accounting convention
The financial statements have been prepared in accordance with the Statement of Recommended
Practice: Accounting and Reporting by Charities pi"eparing their accounts in accordance with the
Financial Reporting Staiidard applicable in the UK and Republic of Ireland (FRS 102) and the
Charities Act 2011.
Earls Colne and Halstead Educational Charity ineets the definition of a public liability entity under
FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless
oth¢nvisc stated in the relevant accouiiting policy TJOte(s).
Iiivestment incoine
Divideiid%, iiitcrest receivable and any associated tax ci-¢dit are reco￿liSed by referciice to the date
of payincnt.
Iiivestments
Iiivestments arc statcd at m￿"ket value. Any unrealised gains or losscs are included iii the
Statement of Financial Activitics. Only when an iAivestinent is wholly sold is the gain or loss
shown as realised.
Accuinulated Funds
The Unrestticted Fund represents accumulated annual surplus of income whilst The Restricted
Fund represents the charity's pemianent endowment t-und, against which certain costs, notably the
fund managers, fees, can be charged.
Grants payable
The Unrestricted Fund is only available for the general purposes of the charity as set out in the
goveming document and the Trustees are free to use thks ￿nd for any of the charity's pu￿oses.
Graiits are paid to individuals and local schools and organisations for the furtherance of education.
Tangiblc fixed assets and depreciation
Tangible assets are depreciated by annual instalinents over tbeir estimated usefijl lives:
Computer equipment
250/0 reducing

10
EARLS COLNE AND HALSTEAI) EDUCATIONAL CHARITY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
29 FEBRUARY 2024
Realised oaTns and losses
All gains and losses are taken to the Statement of Fijjancial Activities as they arise. Realiscd
gains and losses on investments are calculated as the difference between sales proceeds and
their opening carrying value or their purchase value if acquired subsequent to the first day of
the financial year. Unrealised gains and losses are calculated as the difference between the fair
value at the year end and their carrying value. Realised and unrealised investment gains and
losses are combined iu the Statement of Financial Activities.
2 [NVESTME￿ INCOME
2024
2023
Bank interest received
Dividends and other interest received
196
13
66
All dividend income is from listed investments.

EARLS COLNE AND IIALSTEAD EDUCATIONAL CHARITY
NOTES TO THE FINANCIAL STATEMENTS
CONTINUED
YEAR ENDED 29 FEBRUARY 2024
RESOURCES EXPENDED
2024
2023
Grants to Individuals (37 Grants Made)
Grants to Other Bodies (Note 3A)
8,861
19,460
28,321
13,599
17,185
30,784
A GRAKfs TO OTHER BODIES
2024
2023
For Extra-curricular Enricliment in Schools
- 22 Grants madc
Ramsey School
Hedingham School
Honywood School
Grants Les.$ Than £1,000
1,859
2,988
1.912
7,341
1,797
2.570
1,766
6.867
14,100
13,000
For other pui'poses in schools
- 2 Grants madc
Grants less than £l.000
1,500
1,000
1,500
1,000
For Voluntary Bodies (l O grants made)
3,860
19,460
3.185
17.185

EARLS COLNE AND HALSTEAD EDUCATIONAL CHARITY
NOTES TO THE FINANCIAL STATEMENTS
CONTINUED
YEAR ENDED 29 FEBRUARY 2024
4 ADMINtSTRATION EXPENSES
2024
2023
Unrestri¢ted
Remuneration and Costs, the Charity Clerk
Website Costs
Audit Fees
Noii-audit fees
Sundry cxpenses
Loss on Disp05al
6,320
172
3.000
414
115
6,152
317
2,500
386
65
10.022
9,420
Restricted
Investment Management Charges
Interest Charoes
Exchange rate difference
7.511
8.155
7,511
8,155
5 TRUSTEES
During the year payroll was operated providino remunerdtion to Mrs V Brummitt and Mrs Paulin¢ Kcnning for their
setvices to the charity as clerks. this amounted to £6.114.
Expenses were also reimbursed in the year amounting to £206. with no balance outstanding at the year Lnd.
No trustees received any remunerdtion, nor had any expenses rcimbursed to thcm.
Total employed staff for thc year l (2023- 1).
6 FIXED ASSETS
Com
ui
uter
Cost
At l March 2023
Disposals
At 29 February 2024
942
{449)
493
Depreciation
At l March 2023
Eliminat¢d on Disposals
At 29 February 2024
940
(448)
492
Net Book Value
At l March 2023
At 29 February 2024

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EARLS COLNE AND HALSTEAD EDUCATIONAL CIIAIUTY
NOTES TO THE FINANCIAL STATETrfENTS
CONTINUED
YEAR ENDED 29 FEBRUARY 2024
8 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
Expenses Accrued
6,100
5,170
9 RECONCILIATION OF FUNDS
Unrestricted
Fund
Restricted
Fund
?024
Total
20?3
I March
25.256
1,208.552
1,233.808
1,300,727
Net (Outgoing)/lncoming
Resources (Paoe 7)
7,984
(7,511)
473
(6,690)
Realised Profitl(Loss) on Disposal
of Investment
(13,311)
(13,311)
(31,825)
Gainsl(Losses) on Investments
(19,500)
(19,500)
(28,404)
29 February
33.240
1,168,230
1.201,470
1,233,808
10 ANALYSIS OF NET ASSETS BETWEEN FUNDS
Fixed
Assets
Net Cu￿ent
assets
Investments
Total
Restricted Income Fund8:
Unrestricted Income Funds:
1,154,799
l3,431
33,239
1,168.230
33,240
TOTAL FUNDS
1,154,799
46,670
,201.470

15
KARLS COLNE AND HALSTEAD EDUCATIONAL CHARITY
INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF EARLS COLNE AND
HALSTEAD EDUCATIONAL CHARITY
29 FEBRUARY 2024
Opinion
We have audited the financial statements of Earls Colne and Halstead Educational Charity for the year
ended 29 February 2024 which comprise the Statement of Financial Activities, the Balance Sheet and
the related notes. The financial reporting framework that has been applied in their preparation is
applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted
Accounting Practice) including FRS 102 "The Financial Reporting Standard applicable in the UK.
In our opinion the financial statements:
give a true and fair view, of the state of the charity's affairs as at 29 February 2024 and of its
incoming resources and application of resources, for tlie year then ended.
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting
Practice and
have been PTepaTed in accordance with the requirements of the Charities Act 2011.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAS (UK)) and
applicable law. Our responsibilities under those standards are furtheT described in the Auditor's
responsibilities foi the audit of the financial statements section of our report. We are independent of the
charity in accordance with the ethical requirements that are relevant to our audit of the financial
statements in the UK, including the FRC'S Ethical Standard, and wc have fulfilled our other ethical
responsibilities in accordance with these requirements. We believe that the audit evidence we have
obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
We have nothing to report in respect of the following matters in relation to which the ISAS (UK)
require us to report to you where:
the trustees, use of the going concern basis of accounting in the preparation of the financial
statements is not appropriate. or
the trustees have not disclosed in the financial statements any identified material uncertainties that
may cast significant doubt about the charity's ability to continue to adopt the going concern basis of
accounting for a pcriod of at least twelve months from the date when the financial statements are
authorised for issue.

16
EARLS COLNE AND HALSTEAD EDUCATIONAL CHARITY
INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF EARLS COLNE AND
HALSTEAD EDUCATIONAL CHARITY (continued)
29 FEBRUARY 2024
Other information
The trustees are responsible for the other infom]ation. The other inforniation comprises the infomiation
included in the trustees, annual report, other than the financial statements and our auditor's report
thereon. Our opinion on the financial statements does not cover the other inforniation and, except to
the extent otherwise explicitly stated in our report, we do not express any forni of assurance conclusion
thereon.
In connection with our audit of the financial statements, our responsibility IS to read the other
information and, in doing so, consider whether the other infornjation is materially inconsistent with the
financial statements, or our knowledge obtained in the audit or othenvise appears to be materially
misstated. If we identify such material inconsistencies or apparent material misstatements, we are
required to determine whether there is a material misstatement in the financial statements or a material
misstatement of the other infornlation. If, based on the work we have perfonned. we conclude that there
is a material misstatement of this other information. we are required to report that fact.
We have nothing to report in this regard.
Matters on which we are required to report by exception
We have nothing to report in respect of the following matters where the Charities Act 2011 requires us
to report to you if, in our opinion:
the inforniation given in the Trustees, Annual Report is inconsistent in any material respect with
the financial statements" or
sufficient accounting records have not been kept. or
the financial statements are not in agreement with the accounting records and returns. or
we have not received all the infomiation and explanations we require for our audit.
Responsibilities of Trustees
The trustees, responsibilities for preparing the Report of thc Trustees and the financial statements in
accordance with applicable law and United Kingdom Accounting Standards (United Kingdom
Generally Accepted Accounting Practice) are set out in the Statement of Trustees, Responsibilities.
Jn preparing the financial statements, the trustees are responsible for assessing the charity's ability to
continue as a going concern, disclosing, as applicable, matters related to going concern and using the
going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease
operations, or have no realistic alternative but to do so.

17
EARLS COLNE AND HALSTEAD EDUCATIONAL CHARITY
INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF EARLS COLNE AND
HALSTEAD EDUCATIONAL CHARITY (continued)
29 FEBRUARY 2024
Responsibilities of auditors
We have been appointed as auditors under section 144 of the Charities Act 2011 and report in
accordance with regulations made under section 154 of that Act. Our responsibility is to audit the
financial statements in accordance with relevant legal and iegulatory requirements and International
Standards on Auditing (UK and Ireland).
We report to you our opinion as to whether the financial statements give a true and fair view and are
prepared in accordance with the Charities Act 2011. We also report to you if, in our opinion, the
infonnation given in the Report of the Trustees is not consistent with the financial statements, if the
charity has not kept sufficient accounting Tecords, if the financial statements are not in agreement with
those accounting records or if we have not received all the inforniation and explanations we require for
our audit.
We read the Report of the Trustees and consider the implications for our report if we become aware of
any apparent misstatements within it.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design
procedures in line with our responsibilities, outlined above, to detect material misstatements in respect
of irregularities, including fraud. The extent to which our procedures are capable of detecting
irregularities, including fraud is detsiled below..
In identi￿.￿g and assessing risks of material misstatement in respect of irregularities, including fraud
and non-compliance with laws and regulations, our procedures included obtaining an understanding of
the legal and regulatory frarneworks applicable to the charity and the sector in which they opernte. We
detern]ined that the most significant laws and regulations were the Charities Act 2011.
We assessed and concluded that the charity's kcy area was in relation to asset valuation. Specific audit
tests were undertaken to review this and ensure correct valuation included at thc year end.
We assessed the susceptibility of the charity's financial statements to material misstatement, including
how fraud might occur. Audit procedures by the engagement team included identifying and assessing
the design effectiveness of controls management has in place to prevent and detect fraud. understanding
how those charged with governance considered and addressed the potential for override of controls or
other inappropriate influence over the financial reporting process. challenging assumptions and
judgements made by management in its significant accounting estimates. identifying and testing
unusual value entries, in particular any entries posted with unusual account combinations. and assessing
the extent of compliance with the relevant laws and regulations. The size of the Charity and value of
transactions indicated a low level of material risk.
As part of an audit in accordance with ISAS (UK), we exercise professional judgment and maintain
professional scepticism throughout the audit. We also..
Identify and assess the risks of material misstatement of the financial statements, whether due to
fraud or erTor, design and perfomi audit procedures responsive to those risks, and obtain audit
evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not
detecting a material misstatement resulting from fraud is higher than for one resulting from cffor,
as fraud may involve collusion, forgery, intentional omisskons, misrepresentations, or the oveTtide
of intemal control.

18
EARLS COLNE AND HALSTEAD EDUCATIONAL CHARITY
INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF EARLS COLNE AND
HALSTEAD EDUCATIONAL CHARITY (continued)
29 FEBRUARY 2024
Obtain an understanding of internal control relevant to the audit in order to design audit
procedures that are appropriate in the circumstances. but not for the purpose of expressing an opinion
on the effectiveness of the charity's internal control.
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting
estimates and related disclosures made by the trustees.
Conclude on the appropriateness of the trustees, use of the going concern basis of accounting and,
based on the audit evidence obtained, whether a material uncertainty exists related to events or
conditions that may cast significant doubt on the charity's ability to continue as a going concern. If
we conclude that a material uncertainty exists, we are required to draw attention in our auditor's
report to the related disclosures in the financial statements or, if such disclosures are inadequate,
to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of
our auditor's report. However, future events or conditions may cause the charity to cease to
continue as a going concern.
Evaluate the overall presentation, structure and content of the financial statements, including the
disclosures, and whether the financial statements represent the underlying transactions and events
in a manner that achieves fair presentation.
We communicate with those charged with governance regarding, among other matters, the planned
scope and timing of the audit and significant audit f￿dIngS, including any significant deficiencies in
internal control that we identify during our audit.
Use of our report
This report is made solely to the charity's trustees, as a body, in accordance with Part 4 of the Charities
(Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state
to the charity's trustees those matters we are required to state to them in an auditor's report and for no
other purpose. To the fullest extent perniitted by law, we do not accept or assume responsibility to
anyone other than the charity and the charity's trustees as a body, for our audit work, for this report, or
for the opinions we have fornied.
Moore Green
Statutory Auditors
22 Friars Street
Sudbury
Suffolk COIO 2AA
Moore Green is eligible to acl as an audilor in lernu ofseclion 1212 of the Companies Aci 2006