COLNE VALLEY MALE VOICE CHOIR- YORKSHIRE FINANCIAL STATEMENTS 31 MARCH 2023 CONTENTS Page Information Report of the officers and committee Statement of financial activities Balance sheet Notes to the financial statements 7-12 Independent examiner's report 13
COI.NF. Vtll.l.F.I' [Al.: VOICF. CHOIR. YORKSHIIIF. I'riistees and Elected ,le11]herS J L Sic)Iies J B'i.xlLr A Cc)c)kL P Kelly J Cl,2rk E R Fieldiiig J B G(ner M Hc)usion R Ro.%borough B Slater Cliairiiian GLncral SLcfLiary Tre(1surer Vice Cliainnan General Secretary and address J Baxter South View 3 Pinfold Lane Bolster Moor Golcar Huddersfield HD7 4NR Reporting Accountants Wheawill & Sudworth Limited 35 Westgate Huddersfield HDI IPA Bankers Lloyds Bank plc I Westgate Huddersf'ield HDI 2DN CCLA Investment Management Limited Senator House 85 Queen Victoria Street London EC4V 4ET
C()I,NTr', VIKI,I,I,:I' Ill2KI,I,: V()IC'I,: C'II()I K - I'()KI,1••I Illlli Ki,:i)()K'l' ()Ii 'l'lll,; ()I,'II ILI,'K,¥• IINI) C'o111,1"1,LI,, tc)I' IIIC I'L.'Ir L Iidid 11 NlIlRC'II ?()2.1 I'IIL, C'I)Illlllllli'c' Nii[)Iiijl,% Ii,s fiiiiiiiL iiil .%liiic IIIL'lll%i l ()I' IIIL, YL III. L'll(ILcI I l Miii'LlI O)()23. TIIL cniiiiiiiiiee Iiiive ud()PlL(I Ilii, l)11)I'j,% ji)11S 1)t' Ilii,, ,8iiilLIIIL Ill ()I' IIc'i()IlllllL IicILd l)I'llLIIcL (,SOIII)) 'AcLniinliii&i Iiiid Rcpurling by Chiiriiics" ( l.'KS 1 () ! ) Ill i)IL'I),'Il'illbl IIIL, Iiiiiiiiiil rL'I)()rl Iiiicl l illllllL iul liliilL'iiieiil% ()I' IliL L'liui'ily. 'I'lic l illlllli iiil NIIiii IllL'lll% Iiiii:L' l)IL11 l)I'cI)iuI'd 111 IILL ()I'diiiiLe willi IIIL IILL()Liiil iii¥ i)()IiL ies sel ()ut in Ilie n()les i() IIIL, t IllllllL lill %l'lli'i)Iiiils Iiiid L()1111)ly Iiiiili IIIC L Iiill'ily, gT()VL'I"Iiiiig d()L UIIIL Ill, IIIL Cliuriiieb ALt 2() I l lind IXI'L ()Iiiil Iiig Iiiicl Ki i)()11iiig l)y Cliiii'il ic%: ,SliilL IIIL'lI( c)I' RLLC)IiiiiieiidLd Pi"uclice nppl icuble lo cliarities preparing 'Ic'i()IllltS 111 Iliix)I'(IiiiiLc Iiiiili IliL I;illilllLiiII Ilcp()I'lingi Si'indiird 11p1)licublL in Ilie UK and Republic ur Iirliiiid piil)li%liL'cl iii ()Ll()bLI' l)I'iiicipiil c)l)Jcx12 'I"IIL' i)I'iiiLlI)'Il c)l)jL'il% c)t' IliL' CII()il' Llly Iu i)I'()111()te Ilie %luLly, praLIiLL uiid PLI"fc)riiidnce uf ch()rdl w()rks, lu IcIIiLllte tlic piibliL 111 tlie 'ii'ls Iiiid iii [)Iii'liLiiliii' iii tIIL ul'ls Ot. siiig7jiig Iiiid niu5ic by ussistiiig in and taking part 1411)lic bc'iic'llt Iiiid c'll&iibilit)' Ll"iteri I"IIL Cliill'ily Cc)Iiiiiiissioii's gLnei'al guid',IllLe on puLIliL beiiLfil h.ls been used for reference when Lonipiling Ihi% rcpnrt and iii pl.'Iiiiiiiib7 tiiliiir dciiLlopiiieiils und .Ictivitie%. RLI'icii' of Iictivities lliid fiiture plaiis aiid actii'ity Tlie Siciieiiienl ul" FiiiaiiLial ALlivilie% for the year 1% deldiled on page 5 of tlie findllcidl %tatement.s. TIIL fL'siilt for die ye. t•lioNvs a deficit of £7,179 011 tlie uiiiEstt'icted fuiids. Tlic Ot"t'iCCl3 cind Coiiiiiiittee iIitcnd to coiitiiiuc witli the objectives for which the Choir was fonned and c2lso uppoiliiiii tlie uLtivilie% of Ihe Colne Vulley Boys. Tlie clic)ii' is now increa%iiig it's live perfoniiance.8 to boo,%t revenue f()Ilowing extensive restrictions due to the Covid pandeniic which liniitLd it's activilies Ld reveiiue streains in the financial year to 31. March 2022. 0118 May ?022: Ilie clioir began il's CentenY year which was Inarked by a variety of activilies and Loiiiiiiuiiily t"OCUSLd evLIiis SULII as conuiiiiiiily scralch clioir wliich Slarted iii September. a ChtY concert .Triid cu'llly IiiusiLians career eveiit with the The Band of The Coldstreani Guards. Some of these activities sl reqiiired tinclllCi,Il support troni the choir, Iiowever, five eveiits took plc2ce in the finciiicial ye<2r to 31 March 2023 that pmvided operational revenue for the choir. The clioir lias a nuniber of eiienis planned in the year to March 20?4 to provide operational revenue, as well as (lie coniinualion ol" Loinniunily IoLused projecls such as Lei All Mcn Siiig, which was very successful in M'irLlI ?023. The lerr,1cy received froiii tlie late will of Muriel Stead iii the year elided 31 March 2022 is plclniied to be invL,Sted shortly in order to provide revenue through investment to support choir projects in the future.
coi,Ni,; I'..Ki.i.I,:I' Ni,.Ki,I,: I'()i('I,: C"II()IR - I'()RIK,SIIIIII,; RliIX)R'l' ()b I'lll,: l)b'b'lC'I,:R4i IINI) C'()IIINII'I"I'b:b: (luntliiiit} .11111.KKC'II 21)! I C'i)11,%tltiillon ('()Iii¢ Iliill('N' N1iilc Vc)iLL' C'li()ir 1% nibiityilLiid Ii'iili Ilie L Iiiiiily C()Illllli%.1si()Iieii r()I' Eiibyluii(J und W&ilLs (N() .s(X).1 !4) Iiiid is 1]111111ld IiiidL r RiilL % udc)PILxI 1.5 Jiilsl I C)68 aiid Iii¥il rei'iibed l O SL'pieiiiber ?00 I . ()fflLxirs Iiiid cY)Iiiiiiliiee TIIL ("Iii)ir i% bi()I'cfiiccl b)1 tlie GLIILnil SLLiYliwy.14()11. Tre'i%iiIr, Nqu%iiciII DiiYLtor, four SeLtioii Leuders uiid L'iilii Ci¢ IIL p,Il C()Iiiiiiillee nieiiibL'Pi (I"i)Iir c)t" 11;Ii()111 Iiiill relire &UllllI'IIIs'). The Chiiirnian and Dei)ui)I Clicllrnliin ht GLIILr;Il ConiniittLe IllL nibL"r8. ThL Gencr,Il SLLret'iry, Hon. Treic %urer and Genernl Q OllllllillLY IiieiiibL'r% 8liiill be L lected 'ii Ilie Anniiil Genenil N4eeiincT in eiiLh sie&lr. Tlie Ii"uNILLS anLI LleLILd IllLiiibLl3 Ivlic) Iield c)I'IILL durinby Ihe yLur were us I"olloH's: J E Sioiie. J B:IXlLr S Diirp,Ins A Cc)c)ke P KLII), J Cl,Irk E R Fieldiiic, J B Garner M Hc)Iiston R Rosborough B SlalLr Cli'iiniiiiii Geiieral SeLretary ",Isiirer (retircd 29 NovenibL"r ?0?2) Treiliurer (Iippx)inied ?() Nc)veiiiber ?0??) Vice Chairiiian (cippoiiiied 7 February ?0?3) Oiher offiLers c)t" the Choir durinb) the ye,2r Ii'eir tollciii's: T Meredith D Hirst C Pulleyn K D SIN'iillc)w K Hollaiid B G He42rn M Hoiision J Gurner D Nl()rri.%()11 S J Durrniis Musical Director cli1uriii4 Music CoiiiiniitLc PrinLipal ALLonipanist ALLOlllP'illisl Eiiieritus Libr'wi'iii W&2fLlrobe M.Ister SLCtioii Lecider SeLlic)11 Leiider .SLLti()n Leader SL'Ction Leader Re.serve.fy P()IiLI' und ri.Sk munugeiiieiit li is diL policy ot" IhL Choir 10 nicTriiilain uiirL'S(fiLILd funds, '1]iCI] iifL" Ille rLSLfiiLS of thL clicirity, at .1 ILI'LI whiL II LNuaies Ic) ui Icasl Ill'L Ivc Iiionih¥• u11".lfILlCd LXPL IidiiiifL". The Cc)Iiiiiiiitee hcl% a%i¥ie%.%ed tlie Iiitsj()r ri,sKs to IvhiLh the Charity is expc)sed and confirnis thi2t svstems are esl,Il)liiilied to eii,IblL rLJouI,Ir rew)rts to be proiiided so tliat the IiecLSScif)1 Steps can be t.2keii to lesseii tlio%e .J50 (?0??: £159,5?9) are ai'ailable t.or use at thL At .1 l March 20?l unrestricted genercil I'unds totalling £15? . di,scretinn of Ilie coiiiiiiiiiee in t IirilieranLe ()t" tlie g)eneral objeL lii'es ()f Ilie Ch()ir. Ai 31 M'irLh ?0?3 unrL5triLtLd liC)Ll'il fiiiids tc)tiillino £1:918 (90?2: £l:93b) Ie available fc)r use to sub%idi%L t"uture eiieiiis. AI I l N4'wLlI 90?, iYstllLted t"IlllLl% t()tallincT £Nil (202?: £4(J4) are ai'&ulable t.or use tor tlieir restricied purp()%e.
COl.Nli VALLF.Y MALE ITOICF CHOIR- YORKSHIRE REPORT OF THE OFFICFRS AND COMIIIITTEE (continued) for the year ended 31 NIARCH 2023 Statement of Trustees, responsibilities The trustees are responsible for preparing the Trustees, Report (Report of The Officers and Committee) and the flnancial statements in accordance with applicable law and United Kinodom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The law applicable to charities in England & Wales requires the trustees 10 prepare financial staiements for each financial year which give a true and fair view of the state of affairs of the charity and ot the incoming resources and application of resources of the charity for that year. In preparino these financial statements, the trustees are required to: select suitable accounting policies and then apply them consistently; observe the methods and principles in the Charities SORP 2019 (FRS 102); make judgements and estimates that are reasonable and prudent; state whether applicable AcLounting Stand<wds have been followe(L subject to any m<lterial departures disclosed and explained in the financial statements; and prcparc thc financial statcmcnts on thc going conccrn basis unlcss it is inappropriate to prcsumc thal the charily will Lonlinue in operation. The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding Ihe assets of the charity and hence for taking reasonable steps for the prevenlion and delection ot. t'raud and other irregularities. On bchalf of thc Committcc J E STONES Chairnian 5 July 2023
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COLNE VALLEI, lA1.: VOICTr. CII()IR- I'ORKSIIIRE B,4L.4NCE SIILLI I, 31 Nq,IRCH 2023 2023 2022 Notes Current assets Unifoniis Debtors and prepayments Cash at bank COIF Deposit Account 1,000 2,259 139,828 18,000 1,000 3,763 144,991 18,000 161,087 167,754 Creditors: amounts falling due within one year (6,799) (5,883) Net assets 154,288 161,871 Charity Funds Unrestricted General Funds Unrestricted Social Funds Restricted Funds 10 11 12 152,350 1,938 159,529 1,938 404 154,288 161,871, The financial statements on pages 5 to 12 were approved and authorised for issue by the trustees on 5 July 2023 and signed on their behalf by J E STONES - Chainnan Jowl LL_ A COOKE- Treasurer The notes on pages 7 to 12 form part of these financial statements.
COl.Nb. VALI.Tr:I' [}LE VOICI4, CFIOIR. YORKSHIRV NOI'I,:S TO I'iir. b INIlNCltll. &il'A'I'Tr.MfNI'S 11 lIRcl 21)23 ALLX)Ulltiiix poliLiW• a) General infc)riiialion und basis uf prepar£iiion Colne V&2lley Mcile Voice Choir - Yorkshire is an unincorporated registered charity in the United Kingidoni. The nature of the charity, s operations and principal activities are detailed in the Report ot the Officers aiid Committee. The charity constituies a public benefit entity as defined by FRS 102. The financial staiements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued in October 2019, the FinanLidl Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 201 l and UK Generally Accepted Practice. The financial statements do not include a cash flow statement on the grounds that it is applying paragraph 14.1 of the Charity SORP 2019. The tinancial statements have been prepared to give a 'true and fair, view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair view,. This departure has involved following the Accountin(y and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reportin(y Standard applicable in the UK and Republic of Ireland (FRS 102) issued in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from l April 2005 which has since been withdrawn. The financial statements are prepared in sterling, which is the functional currency of the entity, and rounded to the nearest £. The significant accounting policies applied in the preparation of these financial statements are set out below. These policies h(Ive been consistently dpplied to all years presented unless otherwise stated. b) Fund accounting Unrestricted general funds are available for use at the discretion of the committee in furtherance of the general objectives of the choir and which have not been designated for other purposes. Designated funds are unrestricted funds that have been set aside by the committee for particular purposes. The aim and use of each designaled fund is set oul in the notes to the financial statements. Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. c) Income recognitioii All incoming resources are included in the Statement of Financial Activities when the charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably and it is probable that the income will be received. No amount is included in the financial statements for volunteer time in line ¥vith SORP (FRS 102).
COI.NF. VAI.I.FY NlfrKI,b. IIOICTr, CHOIR- YORKSHIRF. NOTTrts TO THb: b INIlNLltll. Sl'2I1'Tr.fvir.NTS (cuiitliiuc,d) tKcLM)untiiig poliLiL'S (coiitinued) d) ExpLnditurc rL'cogiiitioii All expendiiure is ULLounled lor c)n dll ULLfLials busis dnd lias beeIi Lldssified under he<idings Ih(Il giregote all costs related to tlie category. Expenditure ib recognised where there is a leg,21 or Loiistructive obligatioii to Iiiuke payiiients to third parties, it is probable that the settlement will be Irqiiired aiid the aniouiit ot tlie obligation can be measiired reliably. e) Unifornis The new unitornis acquired in 2012, have been amortised over five years, with a re,sidual value of £ 1,000 included in these accounts. D Other assets No value has been placed on stock of compact discs, records and badges. No value has been placed upon the piano, the keyboard and niusic library owned by the choir. g) Going concern The financial statements have been prepared on a going concern basis as the committee believe that no material uncertainties exist. The committee has considered the level ot tunds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The committee believe that budgeted income and expenditure is sufficient with the level of reserves for the charity lo be able lo continue as a going concern. h) Judgements and key sources of estimation uncertainty The preparation of the financial statements requires trustees to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be rea.sonable under the circum%tances. Income from donations 2023 202? Members, subscriptions Bequests and donations Legacy Fundraising: 200 Club (net of prizes) Grant income: West Riding Masonic Charities Ltd Centenary Dinner Other 4,627 1,072 4.125 2,327 130,449 4.568 1,737 3,425 2,275 175 139 11,574 143,345 Income from donations was £11,574 (2022: £143,345) of which £Nil (2022: £1,737) was attributable to restricted funds and £11,574 (2022: £141,608) was attributable to unrestricted general funds.
COLNF VAI.l.b.Y Illill,b: VOICb: CHOIK. YORKSHIRTr: NOI'F.S T() THF b"INIlNC Itll, &i'l'A'I'I4.MI4 N'I'S (c'untinui'd) .11 NIARCII 20LI Iiic'unie ffi)111 c'liiirllul)le UL'livitii'. 2023 2022 Ilquln coiicert rci'eiiue: Chrlstnias concert Siile c)1" IiLkeis Progrniiinie sales Adi'eit¥i in prograiiiines 10,219 588 350 9,764 268 200 11,157 10,232 Significant concert revenue: Centenary concert Sale ot" tickets Adiierts in programmes Contribution from Musica Kirklees 5,591 100 263 5,954 Other concerts revenue Holmfirth Let All Men Sing Marsdcn SC(borOUgh Slaithwaite Band St John's Church Golcar~ Keith Swallow Tribute Concert (net surplus) 550 2,315 850 1,350 550 800 506 5,615 1,306 22,726 11,538 Income from charitable activities was £22,726 (2022: £11,-538) all of which was attributable to unrestricted general funds in both periods. Income from investments 2023 2022 Bank interest receivable Other interest receivable 373 375 Income from investments was £.373 (2022: £8) all of which was attributable to unrestricted general funds in both periods.
10 COl.Nb. VAI.l.b.I' NIAI,14. 11()Icr, CHOIR . YORKSHIR14 YO1,F) TO Tllb: b INèlNC:IkKI. ,lil'ATI,:Nifi,NTS (Luntinui.d) .11 1}1[.[{21)Ll Cliiirltul)le uctii'ities 2023 2022 lain concert eipenditure: Christmas concert Ai"iisls and Loiiipere Printing (2nd c2dvertising Hire of Town Hall, equipment and Siewards Wreath Refreshments Kirklces ticket commission Perforniing Rights Society 4,441 650 1,879 4,175 475 2,280 25 271 114 158 337 425 7,579 7,755 Significant concert expenditure: Centenary concert Accompanists, fees Programme printing Hire of Town Hall and equipment Bar and catering refreshments at Town Hall Coldstream Guards expenses Perforn]ing Rights Society 140 250 2,335 1,004 349 264 4,342 Other expenditure Conductors, fees Accompanists, fees Music Musical arrangement fees Instruments and equipment Technical equipment centen(Y workshup and dinner at The Venue, B(k1s1and Artists at The Venue, Barkisland Let All Men Sing concert expenses Concert for Keith expenditure Hire of room Travel costs Insurance Flyers, leaflels, banners, newslellers, website, Z()om Losls Gift for Keith Swallow (net of contributions received) Donation to Mrs Sunderland Festival Donation to Colne Valley Boys Incidental expenses CD stock write down Uniforms annual movement 11,200 5,185 1,145 525 11,050 4,100 34 1,696 80 5,496 1,175 1,058 834 2,040 610 626 579 2,150 571 187 490 42 178 I I I 1,000 1,189 107 (323) 30,337 22,798 42,258 30,553 £404 (2022: £1,771) of the above costs were attributable to restricted funds. £41,854 (2022: £28,782) of the above costs were attributable to unrestricted funds.
COLNF. VAI.I,FI' NIAI.E VOICTr: CHOIR- I'ORKSHIRF NOTbts I'O THb. blNèKNCltll. &il'AI'Tr.MENTS (continued) 11 NIARCII 2()LI ltrStee reniiiiierntion und reluted purties No truslee has received any remunei"alion or expenses during Ihe ye< No trustee or other related person had any personal interest in any contract or transaction entered into by Ihe Choir during the year. The trustees have made donations to the Choir in the year but it is not possible 10 quantify the aggregate of these as required by the SORP. Uniforms 2023 2022 Net book value at l April 2022 Additions in the year Uniforn] refunds from supplier in the year Amount written back (written off) in the year Net book value at 31 March 2023 1,000 187 (510) 323 1,000 1,189 (1,189) 1,000 Debtors and prepayments Prepayments and .sundry debtors 2,259 3,763 Creditors Accruals and deferred income 6,799 5,883 10 Unrestricted General Fund Balance at l April 2022 Net (expenditure) / income for the year 159,529 (7,179) 35,157 124,372 Balance at 31 March 2023 152,350 159,529 The Unrestricted General Fund represents the free funds of the Choir which are not designated for particular purposes. 2023 2022 I l Unrestricted Social Fund Balance at l April 2022 and at 31 March 2023 1,938 1,938 The Unrestricted Social Fund represents funds raised by special efforts of the Social Committee which are intended to be used to subsidise future events.
12 COl.Nlb: VtKI.l.b:I' NIAI.Tr: IIOILI,: LHC)IR . YORK&iHIRTr: N()Tb'4i I'O Tllb: blNIlNLI,KI. STIKTTr:NllI Nl's (contAnuc.d) .11 NltlRC"112()LI 2023 2022 12 Re.5trIclt Trliiid BalanL* l April ?()?2 Iiicoiiic t()r the yccir Expendilure fc)r Ihe year 404 438 1,737 (1,771) (404) Balance at 31 Mcirch ?023 404 The Restricted Fuiid represents funds of tlie Choir which are restricted for particular purposes. ( l ) A National Lottery Commuiiity Fund grant of £9,864 was received in October 2020 from The National Lottery as a contribution towards the cost of payment of music professionals, rent of rehearsal space, purchase of new music, recruitment and Zoom rehearsal. Restricted funds carried formiard at .31 March 2023 amount to £Nil (2022: £404). 13 Analysis of net assets between funds 2023 Re.stricted Funds Unrestricted funds Total funds Current assets Current liabilities 161,087 (6,799) 161,087 (6,799) 154,288 154,288 2022 Restricted Funds Unrestricted tunds Total funds Current &ssets Current liabilities 167,350 (5,883) 404 167,754 (5,883) 161,467 404 161,871
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