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

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tc)I' IIIC I'L.'Ir L Iidid
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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 L￿d reveiiue streains in the financial year to 31. March 2022.
0118 May ?022: Ilie clioir began il's Centen￿Y year which was Inarked by a variety of activilies and
Loiiiiiiuiiily t"OCUSLd evLIiis SULII as conuiiiiiiily scralch clioir wliich Slarted iii September. a Ch￿tY 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,;
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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%iiI￿r, 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.S*k 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) I￿e 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

tj)
co CK) CQ

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 ￿lI￿Rc￿l 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
ltr￿Stee 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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I Ii'ixirl li) Ilic. I'liiirill, IriiNICL',N ()n Iiii, c'iiiiiiliiiil i()11 ()I' Ilii; l i Iiiiiiciiil ,%liilc'iiiciii li ()1 I'lie C()1 lie Vill ley Mil IL V()ica
('. Ii()ir I'lll￿%1)11￿ Illl. IIIL. I'L'III. I'llclL'cl .1 l N,Iiiii'li 2()2'1 i1'liiL'II Iiii, SLI ()111 ()11 l)IlglL',% 5 li) l ?
PIN Ili(, L Iiiii'jll s Iiii%lL'L',N )'(111 Illl. Il',¥il)i)Ii%jl)l¢' l ()I' IIIL l)Il'i)Iii'iil l()11 ()I' Il IL, I i IlllllL iiil %1 IilL'IIIL'iII% iii IIL'L ()I'LIIii)L L. wi Ill
Ilic) fL'qIIiII'lllc'lltN ot. IliL) ("Iiiii'iilL'N ALI ?() I i ('IIILI ALI, ).
I Ii'ix)11 iii Il'441)L'C I i)I' 111!, c'xiiiiiiiiiiil()11 ()I' Ilie I Iiiii'iiy, ¥1 I IllclllL iiil 4liilLIIIIL'III,% C'lllTIL'd ()ui 11 Iidcr ,%cL li()11 111.5 ()I' I lic
..Kc'l Illlcl iii Liiii')iiiib) ()Iil Iiiy L'XlllllllllllI()11 I Iiiiipe Ic)Ilc)Ived Illl IIIL 111)i)IiLiII)IL I)ilL'Lli()11,s giivcii l)y IIIL Cliiii'ily
L'c)1111111%SIC)11 IlllclL'I' %L'ili()11 14.5(5)(b) ()I' IIIL, AL I,
Iii(Ii'i)iinclLiiII (Ixiiiiilii(11 % sliilc'iiil'iit
I'"oiir ill IL IiiiL)11 Is (Ii'illVII l() tlie I Iic,t t lie L"Iilli'iiy Iiii,s IirL'I)IIIL'(I I lie fi IlllllL i Ill stlllL Iiieiit s 111 nccorLliiiice wi Ili
,4L LC)Illlli nbi Illlcl IIL'PC)I'li Iiu L)y C Iiiirli IL'%: ,% Iiiicii)L'lll ()I' IlcL'()Iiiiiicii(IL'(I I)I'llL'I ICC illll)l i Liihlc l() L'li;Ii'i I IL'(1 IifL I)UI'i11
IIILII. IILIx)Illll% iii IlLL()I'diiiiLL M;iili IIIL fi11;IllL illl RL'I)()rl iiig ,Siiiiid,Ii'(I Iippliciil)Ic iii IIIL IJ K 1111(l RLpiililic ol;
Iii'liiii(l (I,'RS I ()?) iii i)I'LIL'ILIILL l() IliL AL'L()Iiiiiiiiu Iiiid IILP()I'iiny by Cliiii'iiiL's: SIIiiL'IIILiII ()I' IIL'L()IIIIIILndL'd
I)I"ILtiLL ISSIILLI c)11 l Ai)I'jl ?00$ M,IiiLII is IL'IL'I'I'LLI 10 iii tIIL Lxliiiit I'Lbiiilniiuiis bill Iiii,%i SIIILL bLLlI wiIIILII'iiwii
WL IiiicILl3tiiiid Ilicil Ilii,% Iiii8 bLLlI d()IlL 111 (-)I'cIL'I' l()I' Ilic I IllllllL iiil .¥iliilL'IIIL'iils l() i)r()viclL 11 II'iiL IIIILI IIiii' vicw li)
lILL()t￿lI1i￿L Iviill GLIILI'iilly ALCL'I)IL'd Accoiiiiliiibi Pi'i'lLIiL'L L'l'fL'L'livL Ioi. I'LI)011111g l)L'ric)d% bLginninbl 011 or ufiLr
l Jiiiiiiiii'y ?() l 5.
Yc)Ill' IlllL'iili()11 is cli'&llVII Ic) IliL' di¥•L I()SUIL 11111()IL' 6 1'Lb&ll'di Iigi IliL
l)Leii 1ll41(IL, n% rcqiiiii'LI Iiy Ilie ,8()Rl)
ILI Iliul IIIL IlLLL(i,%UI'y LIisLI()siii'L's Iiiivc nol
111 I'L'liPL Lt nl: Ilblb)ILg41lL d()114111()11,% IllcidL l)y Ilie Ii'iiiilcL,4i.
I Iiiiiie LoiiipIciLd Iiiy LX'lllllllllti()11, I c()Iilii'ni Iliclt 11() otIIci' Illilttcl. CXLLI)t tliot I'LtcrrLd lo in tlie prL'vioii
Plll'iigirupli IIu.li C()IIIL 10 IIIY IIIILIIIIOII III COIIIIL'Clioii willi tliL exiiiiiiiiiiti()n giviiigy IllL' ciiuse to bLlieve Ihiii iii Iiiiy
IlliilLI'iiII IL%PLLt;
Iiccouiitiiig rL'Lnrd4i IVLI'L 1101 kLI)l ili rLS1)LLI ()r IliL cliill'ily Illi I'L(ILiirL'd IIY SL'Cti()11 110 of IliL Acl: nr
tlie I InuiiLilll ,litatLlllCllt*i d() 11()I clLC()I'cI willi tlin%c I'CL()Iil,li ()I'
tlie ULCOUllls do Iiot coiiiply willi Ilie Iipplicuble rLquireiiieiii,% coiiLcriiiiig IIIL I'orin Iiiicl conieiit ol: uccouiits
scl oul in IliL Cl)IiriliL's (AcLI)unl,% Iin(I IILI)C)I'l,li) IIcbiLiliilic)nii 2UU8 ()Ilicr Iliuii Iiny I'LClLllI'clliLnl Iliiil Ilic
(ILLuuiIIs b7lVL d '(I"UL Iiiid Iiiir ViLlV' wIIiLlI 1.% Iiol 11 IiiutlLf Loii%idLI'L'd lis Pcirl ol. 1111 iiidLPLiidLIII
e,xiiiiiiniiii()11.
I Iiiive n() c()IicLrns uiid IiilVL COIIIL acr()ss n() oiliLr IiiiiitLr,% iii c()IinLCti()11 wilh Ilic exiimiiiati()11 to whicli
IItIL'lItiOll 4ilic)Lil(I be di"Iiwii in Iliis rcp()I'l in oi'dcr to ciiiible 11 pi'c)PLr IiiiclLI'%itiiiicliiigy ol, IliL l ill4iiiLiiII lit¢ltLiiieiit4i
lo be rLiicIILd.
35 WL%lbiilL
FluddersfiLld
IIDI IPA
5 Jiily 2023
RiLliiii'd 'fiii'nci'
Ioi. clllLI ()11 bLI),'Il I. ol. WIIL c'iwil I & Sii(Iwc)I'ili LiiiiilLd