2023-03-31-accounts - Sha'arei Shalom, The North Manchester Reform Congregation

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

Objectives and Activit	ies
	SORP reference
Summary Of the purposes Of	Para 1.17	Reform Congregation of the Jewish faith.
the charity as set out in its		We provide and promote PublicWorship,
governing document		Religious Education, Cultural, Social and
		Charitable activities.
Summary of the main activities in relation to those	Para 1.17 and 1.19	The Synagogueundertakes the full range ofactivities relating to the practice and
purposes forthe public		celebration ofthe Jewish Religion
benefit, in particular, the		including.
activities, projects or services		Weekly Sabbath services,
identified in the accounts.		Festival servicesthroughoutthe year.
		Marriages.
		Baby Blessings.
		Family and otherCelebrations.
		Bar and Bat Mitzvah tuition and
		ceremonies.
		Conversion classes and ceremonies.
		Funerals and TombstoneConsecrations.
		Adult Education.
		Member's Socialevents.
		Inter Synagogueand Interfaith activities.
Statement confirming	Para 1.18	The Trusteesand The Board have regard
whether the trustees have		to the guidance issued by The Charity
had regard to the guidance		Commission. It tries to act with due
issued by the Charity		diligence.
Commission on public
benefit

You ma	cho	ose to include fu	rther statements	where relevant about:
			SORP reference
				The Synagoguedoes not apply for or
			Para 1.38	receive grants.
Policy on	grant making.
				The Synagoguedoes not have any Social
			Para 1.38	or related investments.
Policy on	social investment
includin	ro	ram related

investment
					The Trustees, members and lay
			Para	1.38	personnel are all volunteers and
Contribution	made	by			contribute to the running of The
volunteers					Synagogue.
Other

Achievements and Pe	rformance
	SORP reference
		We are a small Synagogue; we welcome
		members and visitors in a positive and
		friendly manner.We try to make
Summary of the main	Para 1.20	attendance at our services a meaningful
achievements of the charity,		experience.
identifying the difference the
charity's work has made to		We were fortunate that throughoutthe
the circumstances of its		epidemicour membership remained
beneficiaries and any wider		steady and as restrictions lifted, our
benefits to society as a		activities began to return to normal.
whole.
		Particularly pleasing is the factthat we
		are attracting more local input.We now
		host a local Toddler'sGroup, Bridge Club
		and a local Baptist Church.
		We have been proactive in our outreach
		programme aimed at sick and aging
		members. We also actively supporta
		local Food Kitchen with members
		donating food and clothing.
		Our Rabbi continues on a self-employed
		basis aided by our Lay readers.
		With regard to long term planning and the
		aging nature of members, our Board has
		instigated talks with Manchester Reform
		Congregation which is a larger
		Synagoguebased in the city centre.
		The focus of talks, both formal and
		informal is the possible merging of the
		two Synagogues. Talks continue.

		We will be resuming our fund-raising
		activities, butwe are pleased that our
Performance of fundraising activities against objectives	Para 1.41	main appeal, our annual Yom Kippur Appeal raised over E900 for other
set		charities.
		NIA
Investment performance	Para 1.41
against objectives
Other

Financial Review
Review of the charity's	Para 1.21	The Synagogueended with a credit
financial position at the end		balance.
of the eriod
Statement explaining the	Para 1.22	We are hold reserves for our Burial Fund
policy for holding reserves		which currently has 131 members, and
stating whythey are held		for maintaining an aging building.
Amount of reserves held	Para 1.22	The amount for the Burial Fund is
		currently E84,OOO and E4,OOO for Building
		Maintenance.
Reasons for holding zero	Para 1.22
reserves
Details of fund materially in	Para 1.24
deficit
Explanation of any	Para 1.23
uncertainties about the
charity continuing as a going
concern

You ma choose to include fu	rtherstateme	nts where relevant about:
		Ourmain sourceof funding comes from
		Membership Fees. We alsoreceive
The charity's principal sources of funds (including	Para 1.47	income from the hiring out ofour hall and fund raising.
any fundraising)
		NIA
Investment policy and objectives including any	Para 1.46
social investment policy
adopted
		The Synagoguewould face a principal
		risk ifour membership drastically
A description of the principal	Para 1.46	reduced.
risks facing the charity
Other

Structure, Governance	and Man	agement
Description of charity's		NIA
trusts:
Type of governing document	Para 1.25	Constitution
(trust deed, ro al charter)
How is the charity	Para 1.25	Incorporated Charity
constituted?
(e.g unincorporated
association,CIO)
Trusteeselection methods	Para 1.25	The Board can invite an individual
including details of any		member to become a Trustee.
constitutionalprovisions e.g.		Members ofour Board are elected at our
election to post or name of		A.G.M.
any person or body entitled to appoint one or more
trustees

constitutionalprovisions e.g. election to post or name of any person or body entitled to appoint one or more trustees	constitutionalprovisions e.g. election to post or name of any person or body entitled to appoint one or more trustees	Members ofour Board are elected at our A.G.M.
Additionalinformation (optional)
You ma choose to include further statements		where relevant about:
		Informal.
Policies and procedures adopted for the induction and	Para 1.51
training oftrustees
		The Synagogueis managed byan elected
		Chair and Board.
The charity's organisational structure and any wider	Para 1.51
networkwith which the
charity works.
		The Synagogueis a member ofThe
		Movement for Reform Judaism.
Relationship with any related	Para 1.51
parties
Other

Charit	name			North Manchester Reform	S
Other	name the charit		uses	Sha'arei Shalom S na o	ue
Re istered charit		number		506117
Charity's principal		address		Elms Street
				Whitefield Manchester
				M45 8GQ

me	s ofthe charity trust	ees who manage th	e charity
	Trusteename	Office (ifany)	Dates acted if not for whole ear	Name toa	ofperson (or body) entitli oint trustee if an
1	Marissa Goldstone	Chair	October 2022	A.G.M.
2	Steven Nevitt	Hon Sec	Ditto	Ditto
3	Ruth Cowan	Membership	Ditto	Ditto
		Treasurer
4	Brenda Dysch	Hon Treasurer	Ditto	Ditto
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20

Funds held as custodian trustees on behalf of others	Funds held as custodian trustees on behalf of others
Description of the assets	N/A
held in this capacity
Name and objects of the	N/A
charity on whose behalf the
assets are held and how this
falls within the custodian
charity's objects
Details ofarrangements for	N/A
safe custody and
segregation of such assets
from the charity's own assets

Names an	d addressesofa	dvisers (Optiona
Type of	Name	Address
adviser

Registered Charity Number 506117

Registered Company Number 07991054

NORTH MANCHESTER REFORM SYNAGOGUE LIMITED Report and Accounts

For The Year Ended

31 March 2023

NORTH MANCHESTER REFORM SYNAGOGUE LIMITED Report and accounts Contents

	Page
Trustees' Report	1 to 8
Independent Examiner's Report	9 to 10
Statement of Financial Activities	11
Income and Expenditure Account	12
Balance Sheet	13 to 14
Notes to the Accounts	15 to 19
Schedule to the Statement of Financial Activities	20 to 22

NORTH MANCHESTER REFORM SYNAGOGUE LIMITED Statement of Financial Activities for the year ended 31 March 2023

Notes Incoming resources *Incoming resources from generated funds* Voluntary Income Investment Income Total incoming resources *Costs of charitable activities* *Governance costs* Total resources expended Net incoming resources before transfers between funds Gross transfers between funds Net incoming resources before Other recognised gains and losses Other recognised gains and losses Net movement in funds Reconciliation of funds *Total funds brought forward* Total Funds carried forward	Unrestricted Restricted Total Last Year Funds Funds Funds Total Funds 2023 2023 2023 2022 £ £ £ £ 144,205 - 144,205 132,130 234 - 234 14 144,439 - 144,439 132,144 108,614 - 108,614 110,373 3,267 - 3,267 3,327 111,881 - 111,881 113,700 32,558 - 32,558 18,444 - - - -
	32,558 - 32,558 18,444

	32,558 - 32,558 18,444 234,205 54,080 288,285 269,841 266,763 54,080 320,843 288,285

The net movement in funds referred to above is the net incoming resources as defined in the SORP and is reconciled to the total funds as shown in the Balance Sheet on page13 as required by the SORP.

All activities derive from continuing operations

The notes on pages 15 to 19 form an integral part of these accounts.

NORTH MANCHESTER REFORM SYNAGOGUE LIMITED Statement of Financial Activities for the year ended 31 March 2023

Income and Expenditure Account as required by the Companies Act for the year ended 31 March 2023

Turnover Direct costs of turnover Gross surplus Governance costs Operating surplus Interest receivable Surplus on ordinary activities before tax Surplus for the financial year Gift Aid Payments Retained surplus for the financial year All activities derive from continuing operations	2023 £ 144,205 108,614 35,591 3,267 32,324 234 32,558 32,558 - 32,558	2022 £ 132,130 110,373
		21,757 3,327
		18,430 14
		18,444
		18,444 -
		18,444

The notes on pages 15 to 19 form an integral part of these accounts.

NORTH MANCHESTER REFORM SYNAGOGUE LIMITED Company Number 07991054 Balance Sheet as at 31 March 2023

Tangible assets 6 173,163 *Total fixed assets* 173,163 Current assets Debtors 7 11,828 Cash at bank and in hand 144,083 *Total current assets* 155,911 Creditors:- amounts due within one year 8 (5,756) *Net current assets* 150,155 *Total assets less current liabilities* 323,318 Creditors:- amounts due after more than one year 9 (2,475) Provisions for liabilities and charges - *Net assets excluding pension asset / liability* 320,843 Net assets including pension asset / liability 320,843 *The funds of the charity :* Unrestricted income funds Unrestricted revenue accumulated funds 266,763 Designated revenue funds - Unrestricted capital funds Designated fixed asset funds - Total unrestricted funds 266,763 Restricted revenue funds Restricted revenue accumulated funds 54,080 Restricted fixed asset funds Total restricted funds 54,080 Total charity funds 320,843	12,022 114,832	175,146
	126,854
	234,205 - - 54,080
		295,818 (7,533) -
		288,285
		288,285
		234,205 54,080
		288,285

NORTH MANCHESTER REFORM SYNAGOGUE LIMITED Company Number 07991054 Balance Sheet as at 31 March 2023

The directors are satisfied that for the year ended on 31 March 2023 the charitable company was entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006 and that no member or members have required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Act. However, in accordance with section 145 of the Charities Act 2011, the accounts have been examined by an Independent Examiner whose report appears on pages 9 to 10.

The directors acknowledge their responsibility for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

The accounts have been prepared in accordance with the provisions applicable to the small companies' regime.

Mrs M Goldstone Trustee Approved by the board of trustees on 27 September 2023

The notes on pages 15 to 19 form an integral part of these accounts.

NORTH MANCHESTER REFORM SYNAGOGUE LIMITED Notes to the Accounts for the year ended 31 March 2023

1 Accounting policies Basis of preparation of the accounts

The accounts have been prepared on the accruals basis, under the historical cost convention, and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016) and 'FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 2016), (The SORP), published by the Charity Commission in England & Wales (CCEW) , effective January 2016, , and in accordance with all applicable law in the charity's jurisdiction of registration, except that the charity has prepared the financial statements in accordance with the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 2016), (The SORP), in preference to the previous SORP, the SORP 2005, which has been withdrawn, notwithstanding the fact that the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008 refer explicitly to the SORP 2005. This has been done to accord with current best practice.

Accounting convention

The financial statements are prepared,on a going concern basis, under the historical cost convention.

Incoming Resources

Incoming resources are accounted for on a receivable basis.

Recognition of liabilities

Liabilities are recognised on the accruals basis in accordance with normal accounting principles, modified where necessary in accordance with the guidance given in the SORP.

Resources Expended

The policy for including items within the relevant activity categories of resources expended is at the discretion of the trustees.

In particular the policy for including items within costs of charitable activities and governance costs is

Charitable activities

Comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature to support them.

Governance costs

Governance costs shall include all expenditure directly related to the administration of the charity including expenditure incurred in the management of the charity's assets, organisational administration and compliance with charitable and statutory requirements.

Resources expended include attributable VAT which cannot be recovered.

NORTH MANCHESTER REFORM SYNAGOGUE LIMITED Notes to the Accounts for the year ended 31 March 2023

Fixed assets and depreciation

All tangible fixed assets, except freehold land and buildings, are stated at cost less depreciation. Freehold land and buildings are stated at cost with no provision for depreciation being made.

Items of less than £100 are not capitalised.

Depreciation has been provided at the following rates in order to write off the assets (less their estimated residual value ) over their estimated useful economic lives.

Cemetary prayer room 2% straight line Fixtures, fittings & equipment 15% reducing balance

Taxation

As a registered charity, the company is exempt from income and corporation tax to the extent that its income and gains are applicable to charitable purposes only. Value Added Tax is not recoverable by the company , and is therefore included in the relevant costs in the Statement of Financial Activities.

Funds structure policy

The charity maintains a general unrestricted fund which represents funds which are expendable at the discretion of the trustees in furtherance of the objects of the charity. Such funds may be held in order to finance both working capital and capital investment.

A property maintenance reserve is maintained as a provision against any material property repairs.

An over 64 burial fund is held on deposit for those members who have prepaid for their burial. There is no formal policy of transfer between funds or on the allocation of funds to designated funds, other than that described above.

Any other proposed transfer between funds would be considered on the particular circumstances.

2 Winding up or dissolution of the charity

If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the charity.

Surplus for the financial year	2023	2022
	£	£
This is stated after crediting :-
Revenue Turnover from ordinary activities	144,205	132,130
and after charging:-
Depreciation of owned fixed assets	1,983	1,983
Independent Examiner's Fees	1,140	1,140
Other fees paid to the examiner	144	204

NORTH MANCHESTER REFORM SYNAGOGUE LIMITED Notes to the Accounts for the year ended 31 March 2023

4 Detailed analysis of certain transactions required by the 2005 revision to the Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commissioners for England & Wales (effective April 2005 and revised May 2008)

Various items of support costs and charitable expenditure which are required by the SORP to be disclosed in the notes to the accounts are set out in the Detailed Schedule to the Statement of Financial Activities which should be read together with these notes.

Staff Costs and Emoluments	2023	2022
	£	£
Gross Salaries	23,476	25,689
Numbers of full time employees or full time equivalents	2023	2022
Engaged on charitable activities	2	3
There were no fees or other remuneration paid to the trustees

6 Tangible functional fixed assets

Freehold Land and buildings Cemetery Prayer Room £ £ Asset cost, valuation or revalued amount At 1 April 2022 123,615 82,385 At 31 March 2023 123,615 82,385 Accumulated depreciation and impairment provisions At 1 April 2022 - 31,297 Charge for the year - 1,648 At 31 March 2023 - 32,945 Net book value At 31 March 2023 123,615 49,440 At 31 March 2022 123,615 51,088 7 Debtors Other Debtors	Fixtures, Fittings & Equipment £ 15,078 15,078 14,635 335 14,970 108 443 2023 £ 11,828	Total £ 221,078
		221,078
		45,932 1,983
		47,915
		173,163
		175,146
		2022 £ 12,022

NORTH MANCHESTER REFORM SYNAGOGUE LIMITED Notes to the Accounts

for the year ended 31 March 2023

8	Creditors: amounts falling due within one year	Creditors: amounts falling due within one year		2023	2022
				£	£
	Bank loans and overdrafts			3,800	3,800
	Trade creditors			603	898
	Accrued expenses			1,140	1,140
	PAYE and NI			213	344
				5,756	6,182
9	Creditors :- Amounts Falling due after one year			2023	2022
				£	£
	Bank loans and overdrafts			2,475	7,533
10	Analysis of the Net Movement in Funds			2023	2022
				£	£
	Net movement in funds from Statement of Financial Activities			32,558	18,444
11	Particulars of Individual Funds and analysis of assets and liabilities representing funds
	At 31 March 2023	Unrestricted	Designated	Restricted	Total
		funds	funds	funds	Funds
		£	£	£	£
	Tangible Fixed Assets	173,163	-	-	173,163
	Current Assets	101,831	-	54,080	155,911
	Current Liabilities	(5,756)	-	-	(5,756)
	Long Term Liabilities	(2,475)	-	-	(2,475)
		266,763	-	54,080	320,843

At 1 April 2022 Unrestricted funds £ Tangible Fixed Assets 175,146 Current Assets 72,774 Current Liabilities (6,182) Long Term Liabilities (7,533) 234,205 The individual funds included above are :- Funds at 2022 £ General unrestricted reserves 234,205 Over 64 burial scheme 54,080 288,285	Designated funds £ - - - - - Movements in Funds as below £ 32,558 - 32,558	Restricted funds £ - 54,080 - - 54,080 Transfers Between funds £ - - -	Total Funds £ 175,146 126,854 (6,182) (7,533)
			288,285
			Funds at 2023 £ 266,763 54,080
			320,843

NORTH MANCHESTER REFORM SYNAGOGUE LIMITED Notes to the Accounts for the year ended 31 March 2023

Analysis of movements in funds as shown in the table above

General unrestricted reserves	Incoming Resources £ 144,439 144,439	Outgoing Resources £ (111,881) (111,881)	Gains & Losses £ - -	Movement in funds £ 32,558
				32,558

12 Endowment Funds

The charity had no endowment funds in the year ended 31 March 2023 or in the year ended 31 March 2022.

13 Share Capital

The charity is incorporated under the Companies Acts and is limited by guarantee, each member having undertaken to contribute such amounts not exceeding one pound as may be required in the event of the company being wound up whilst he or she is still a member or within one year thereafter.

NORTH MANCHESTER REFORM SYNAGOGUE LIMITED Schedule to the Statement of Financial Activities for the year ended 31 March 2023 Status of this schedule to the Statement of Financial Activities

This schedule is an intrinsic part of the accounts required to comply with the 2008 Revision of the Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commissioners for England & Wales, revised June 2008. However, it is not a part of the statutory accounts required under the provisions of the Companies Act 2006 in relation to incorporated charities.

	Unrestricted	Restricted	Total	Prior Period
	Funds	Funds	Funds	Total Funds
	2023	2023	2023	2022
	£	£	£	£
Incoming Resources
Incoming Resources from generated funds
Voluntary Income
Grants, legacies and donations
Government and public bodies
Incoming resources of a revenue nature
Income tax recoverable from gift aid	11,828	-	11,828	12,054
Total	11,828	-	11,828	12,054
Non government and non public bodies
Incoming resources of a revenue nature - grants,	donations and legacies
Funerals and burial fees	33,333	-	33,333	49,500
Hall hire	11,575	-	11,575	8,538
Tuition	1,880	-	1,880	-
Judaica (net income)	763	-	763	535
Miscellaneous/sundry income	1,802	-	1,802	644
Sundry donations	1,241	-	1,241	3,966
Yom Kippur appeal	920	-	920	860
Pennies appeal	50	-	50	40
Bequest	24,981	-	24,981	-
Total	76,545	-	76,545	64,083
Total Grants,Legacies & Donations Received	88,373	-	88,373	76,137
Other voluntary income
Members' subscriptions	55,832	-	55,832	55,993
Total other voluntary income	55,832	-	55,832	55,993
Total Voluntary Income	144,205	-	144,205	132,130
Investment Income
Bank deposit interest received	234	-	234	14
Total Investment Income	234	-	234	14
Total Incoming Resources	144,439	-	144,439	132,144

NORTH MANCHESTER REFORM SYNAGOGUE LIMITED Schedule to the Statement of Financial Activities for the year ended 31 March 2023 Status of this schedule to the Statement of Financial Activities

Unrestricted	Restricted	Total	Prior Period
Funds	Funds	Funds	Total Funds
2023	2023	2023	2022
£	£	£	£

Charitable expenditure *Support costs of charitable activities* *Management and administration costs* *in support of charitable activities* *Staff costs in support of charitable activities* Secretarial salary *Indirect employee costs* Rabbi's salary and expenses *Premises Costs* Insurances Light, heat and water Caretaking, cleaning and security Premises repairs and renewals	11,327 - 11,327 13,784
	11,327 - 11,327 13,784
	12,149 - 12,149 11,905
	12,149 - 12,149 11,905
	6,505 - 6,505 5,791 3,509 - 3,509 4,741 8,763 - 8,763 5,298 15,896 - 15,896 21,231
	34,673 - 34,673 37,061

NORTH MANCHESTER REFORM SYNAGOGUE LIMITED Schedule to the Statement of Financial Activities for the year ended 31 March 2023 Status of this schedule to the Statement of Financial Activities

	Unrestricted	Unrestricted	Restricted	Total	Prior Period
	Funds		Funds	Funds	Total Funds
		2023	2023	2023	2022
		£	£	£	£
*General administrative expenses:*
Telephone and internet		3,713	-	3,713	1,603
Stationery, printing and postages		844	-	844	415
Affiliation fees and levies		4,800	-	4,800	4,800
Funeral and cemetery expenses	28,427		-	28,427	31,822
Office/computer equipment and consumables		1,628	-	1,628	1,989
Yom Kippur donations		1,000	-	1,000	-
Bank and loans interest		906	-	906	906
Bank charges		1,239	-	1,239	1,188
Sundry expenses		5,678	-	5,678	2,771
	48,235		-	48,235	45,494
*Professional fees in support of charitable activities*
Accountancy fees other than examiners/auditors		2,142	-	2,142	2,053
Legal and professional fees		88	-	88	76
		2,230	-	2,230	2,129
Total Support costs	108,614		-	108,614	110,373
*Support costs for grants paid*
Costs reallocated from charity support costs		-	-	-	-
Total Expended on Charitable Activities	108,614		-	108,614	110,373
*Governance costs that are not direct management functions*			*inherent in*	*generating*
*funds, service delivery and programme or*	*project work*
*Specific governance costs*
Independent Examiner's Fees		1,140	-	1,140	1,140
Other fees paid to the examiner		144	-	144	204
Depreciation of fixed assets used for governance		1,983	-	1,983	1,983
Total governance costs		3,267	-	3,267	3,327

NORTH MANCHESTER REFORM SYNAGOGUE LIMITED Independent Examiner's Report to the trustees of the charity

Report of the Independent Examiner to the trustees on the accounts of the Charity for the year ende 31 March 2023

I report on the financial statements of the Charity for the year ended 31 March 2023, which are set out on pages 11 to 22.

Respective responsibilities of trustees and examiner

The Charity's trustees, who are also the directors of the company for the purposes of company law, are responsible for the preparation of the financial statements.

The trustees are satisfied that the audit requirement of Section 144(1) of the Act does not apply and that the accounts do not require an audit in accordance with Part 16 of the Companies Act 2006 and that no member or members have requested an audit pursuant to section 476 of the Companies Act 2006, and that there is no requirement in the governing document or constitution of the Charity for the conducting of an audit. As a consequence, the trustees have elected that the financial statements be subject to independent examination.

Having satisfied myself that the charity is not subject to audit under company law, or otherwise, and is eligible for independent examination, it is my responsibility to:-

a) examine the accounts under section 145 of the Act;

b) to follow the procedures laid down in the General Directions given by the Charity Commission under section 145(5)(b) of the Act; and;

c) to state whether particular matters have come to my attention.

Basis of opinion and scope of work undertaken

I conducted my examination in accordance with the General Directions given by the Charity Commissioners for England & Wales setting out the duties of an independent examiner issued by the Charity Commissioners under section 145(5)(b) of the Act) in relation to the conducting of an independent examination, referred to above. An independent examination includes a review of the accounting records kept by the Charity and of the accounting systems employed by the Charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you as trustees concerning such matters. The purpose of the examination is to establish as far as possible that there have been no breaches of the Charities legislation and that the financial statements comply with the SORP, on a test basis, of evidence relevant to the amounts and disclosures in the financial statements.

The procedures undertaken do not provide all the evidence that would be required in an audit , and information supplied by the trustees in the course of the examination is not subjected to audit tests or enquiries, and consequently I do not express an audit opinion on the view given by the financial statements, and in particular, I express no opinion as to whether the financial statements give a true and fair view of the affairs of the charity, and my report is limited to the matters set out in the statement below.

I planned and performed my examination so as to satisfy myself that the objectives of the independent examination are achieved and before finalising the report I obtain written assurances

Independent Examiner's Statement, report and opinion

Subject to the limitations upon the scope of my work as detailed above , in connection with my examination , I can confirm that

1) In accordance with Regulation 31 of The Charities (Accounts and Reports) Regulations 2008, (The Regulations) the accounts of this incorporated charity are not required to be audited under Part 16 of the Companies Act 2006;

2) this is a report in respect of an examination carried out under section 145 of the Act and in accordance with any directions given by the Commission under subsection (5)(b) of that section which are applicable;

and that no matter has come to my attention in connection with my examination which gives me reasonable cause to believe that in any material respect the requirements

(i) to keep accounting records in accordance with section 386 of the Companies Act 2006;

(ii) to prepare financial statements which accord with the accounting records and comply with the accounting requirements of section 396 of the Companies Act 2006 and;

(iii) that the financial statements be prepared in accordance with the methods and principles set out in the Statement of Recommended Practice - Accounting and Reporting by Charities

have not been met; or

The Examiner's relevant professional qualification or body is:

Certified Practising Accountant

Stephen J McDonald B.Sc., I.C.P.A. Station Chambers 36 Bolton Street Bury Lancs BL9 0LL

The date upon which my opinion is expressed is :- 27 September 2023