## **Trustees’ Annual Report for the period 1 August 2024 to 31 July 2025 Charity registration number: 507520**
## **Objectives and Activities**
Summary of the purposes of the The aims of the Charity are to advance, improve, develop public Charity as set out in its education in, and appreciation of, the art and science of music in governing document. all its aspects by any means the trustees see fit, including through the presentation of public concerts and other charitable activities.
Summary of the main activities in relation to those purposes for the public benefit, in particular, the activities, projects or services identified in the accounts.
Statement confirming whether trustees have had regard to the guidance issued by the Charity Commission on public benefit
The choir performed five concerts in the year, details of which are given below. Our educational purposes continue to be met through the development of singers’ musical training, as provided during rehearsals, and through regular workshops (although none took place in the reporting period). We are also currently running a competition for student composers to write a short piece for our Christmas concert and this has generated quite a bit of interest. We are planning two new initiatives – choral scholarships and outreach to schools – both of which we expect to begin during 2026 and which are very much advancing the educational remit of the Charity. Public benefit was demonstrated by giving public concerts of a high standard, with top quality professional soloists and instrumentalists, performed to near-capacity audiences. We aim to keep our ticket prices as affordable as possible and offer much reduced tickets for students and those on benefits. In planning the choir’s activities, the trustees have had regard to the Charity Commission’s guidance on public benefit and have ensured that the choir’s focus is on its objects, as above, for the benefit of members of the public attending its concerts.
## **Achievements and Performance**
Summary of the main In November 2024 we gave a concert of British music from the achievements of the Charity, 19[th] to the 21[st] century, including Elgar, Britten and Vaughan identifying the difference the Williams. The programme was put together in celebration of the Charity’s work has made to the 40[th] anniversary of Professor Eric Cross as Music Director of the circumstances of its choir. Many tributes have been paid to Eric for this remarkable beneficiaries and wider benefits milestone, but this concert was the official celebration. We to society as a whole. performed to a very appreciative full house and the concert included a new commission from Cecilia McDowall entitled _Songs of the North_ which was greatly enjoyed by both performers and audience. This piece is now in the choir’s repertoire and is a significant work from a high calibre contemporary composer.
Our usual Christmas concert took place in December and involved young musicians supported by a charity called In Harmony, and proceeds from the concert went to In Harmony.
1
In March 2025 we performed a programme of music by J S Bach including the _Magnificat_ and the _Easter Oratorio_ . We are very fortunate to have access to such fine soloists for these concerts, and to the splendid period instrument players of Newcastle Baroque. The concert was warmly received and again we had an almost full house. In May 2025 we performed a short, informal concert as part of the Jesmond Festival, which some choir members had been involved in. This was a useful dry run for the June concert and an excellent bit of community involvement for the choir. In June 2025 we concluded Eric Cross’s anniversary season with a concert focusing on the music of Handel and Vivaldi, both very important to Eric. Handel’s _Coronation Anthems_ are much loved and the Vivaldi included some spectacular arias sung by soprano Mhairi Lawson, who was on fine form. The audience in Hexham Abbey really enjoyed the performance. We return to Hexham next year when we will be singing with our friends from Gelsenkirchen. This season has offered some excellent musical experiences and opportunities, providing considerable benefit to our singers, our audiences and to the musicians of Newcastle Baroque. Where we can, we have again made use of young soloists at the start of their careers, for whom the chance to perform is very good for their professional development.
## **Financial Review**
|Review of the Charity’s
financial position at the
end of the period|The Charity held a balance of £68,358 at the end of July 2025, a
significant increase on the previous year’s final balance. This is
partly due to strong ticket sales and buoyant membership
numbers. We are also extremely grateful for two substantial gifts:
a legacy to the choir in the will of its former Chair and Vice
President John Smith, and a generous gift from Dr Dietrich
Reimold. These additional funds mean that the trustees will be
able to do more to pursue the educational remit of the choir in the
next 2-3 years, including the provision of workshops, scholarships
and outreach programmes to encourage young singers.|
|---|---|
|Statement explaining the policy
for holding reserves stating why
they are held|The Charity holds reserves so that it can meet its contractual
obligations and commitments to its members in the event of
financial shortfall. The policy on the amount of the reserves held
is reviewed regularly, in the light of annual financial commitments,
forecast expenditure and the need to maintain a contingency fund
in case of illness of musicians, and/or unexpected extra fees for
rehearsal venues. We are particularly conscious that our regular
rehearsal venue currently costs us a minimal amount and there is
no guarantee that this will always be the case.|
|Amount of reserves held|The balance is currently above the usual reserve level.|
|Reasons for holding zero
reserves|N/A|
|Details of fund materially in deficit|None|
|Explanation of any uncertainties
about the Charity continuing as a
going concern|N/A|
2
## **Structure, Governance and Management**
|Description of Charity’s trusts:||
|---|---|
|Type of governing document|Constitution (adopted 2015, amended 2019)|
|How is the Charity constituted?|Unincorporated association|
|Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of any
person or body entitled to
appoint one or more trustees|Nominations are invited from the choir’s membership when posts
become vacant and trustees are elected at the Annual General
Meeting or (if required) at an EGM.|
## **Reference and Administrative details**
|Charityname|Newcastle upon Tyne Bach Choir Society|
|---|---|
|Other name the Charityuses|Newcastle Bach Choir|
|Registered Charitynumber|507520|
|Charity’s principal address|21 Hadrian’s Rise
Haltwhistle NE49 0BA|
## **Names of the Charity trustees who manage the Charity**
|**Trustee name**|**Office (if any)**|**Dates acted if not**
**for the whole year**|**Person or body**
**entitled to**
**appoint trustee**|
|---|---|---|---|
|1. James Arkless|Chair||N/A|
|2. Gill Clancy|Vice Chair||N/A|
|3. Alexandra Blenkarn-Durning|Minutes Secretary||N/A|
|4. Jessica Anderson|Treasurer||N/A|
|5. Sara Foster|Membership Secretary|Co-opted Oct 2024|N/A|
|6. Bill Tarpy|-||N/A|
|7. Alice Bosomworth|-||N/A|
## **Declaration**
**The Trustees declare that they have approved the above report.**
## **Signed on behalf of the Trustees**
|**ned on behalf**|**of the Trustees**|
|---|---|
|**Signature**
**Full name**
**Position**
**Date**|_A J Arkless_|
||James Arkless|
||Chair|
||02/10/2025|
3
## **Independent Examiner’s Report To the Trustees of NEWCASTLE BACH CHOIR SOCIETY:**
I report to the trustees on my examination of the accounts of Newcastle Bach Choir Society (the Trust) for the year ended 31 July 2025.
## **Responsibilities and basis of report**
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section145(5)(b) of the Act.
## **Independent examiner’s statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with my examination giving me cause to believe that in any material respect the requirements:
1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
**Fiona Ramsey FCA**
**19 Norfolk Street, Sunderland, SR3 1EA**
## **Newcastle upon Tyne Bach Choir Society**
**Notes to the Financial Accounts (Page 1) For the period 01 August 2024 to 31 July 2025**
## **1 Basis of preparation**
## **Accounting convention**
These financial statements have been prepared under the historical cost convention and in accordance with the Statement of Recommended Practice: Accounting and Reporting by 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 and the Charities Act 2011. The charity constitutes a public benefit charity as defined by FRS 102.
## **2 Accounting polices**
## **Recognition of income**
All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income, it is more likely than not that the trustees will receive the resources, and the amount can be quantified with reasonable accuracy.
## **Offsetting**
There has been no offsetting of assets or liabilities, or income or expenses, unless required or permitted by the FRS SORP 102 or FRS 102.
## **Grants and donations**
Grants and donations are only included in the Statement of Financial Activities when the general income recognition criteria are met.
## **Tax reclaimed on donations and gifts**
Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donaton is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise.
## **Income from interest, royalties and dividends**
This is included in the accounts when receipt is probable and the amount receivable can be measured reliably.
## **Income from membership subscriptions**
Membership subscriptions received in the nature of a gift are recognised in Donations and Legacies.
## **Liability recognition**
Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.
## **Creditors**
Creditors of the charity are measured at settlement amounts less any trade discounts.
## **Tangible fixed asssets for use by the charity**
These are capitalised if they can be used for more than one year. The depreciation rates and methods used are disclosed in Note 4.
## **Debtors**
Debtors (including trade debtors) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received.
## **Newcastle upon Tyne Bach Choir Society**
**Notes to the Financial Accounts (Page 2) For the period 01 August 2024 to 31 July 2025**
|**3 Fees for examination of the accounts**
Independent examiner's fees (creditor)|**2024/2025**
**£**
-
£
-
£|**2023/2024**
**£**
165.53
£
165.53
£|
|---|---|---|
## **4 Tangible fixed assets**
|**4 **|**Tangible fixed assets**||||
|---|---|---|---|---|
||Depreciation is provided on a reducing basis for the|following classes|of tangible fixed assets. A full||
||year's depreciation is provided in the year of acquisition.||||
||Music|20% pa|||
||Other|30% pa|||
||**Assets at cost**|Audio visual
equipment|Contactless payment
equipment|
Total|
||Value at 1 August 2024|182.61
£|24.64
£|207.25
£|
||Additions - SumUp card reader||94.80
£|94.80
£|
||Value at 31 July 2025|182.61
£|119.44
£|302.05
£|
||**Depreciation**||||
||Accumulated depreciation at 1 August 2024|122.02
£|12.49
£|134.51
£|
||Depreciation charged in year|18.18
£|32.09
£|50.26
£|
||Accumulated depreciation at 31 July 2025|140.20
£|44.58
£|184.77
£|
||**Net book value**||||
||Net book value at 1 August 2024|60.59
£|12.15
£|72.74
£|
||Net book value at 31 July 2025|42.41
£|74.87
£|117.28
£|
|**5 **|**Choir music**|**2024/2025**||**2023/2024**|
||Money in from members|**£**
1,857.26
£||**£**
1,056.90
£|
||(Costs of music hire/purchased)|1,734.09
-£||1,029.00
-£|
|||123.17
£||27.90
£|
|6|**Choir subscriptions**|**2024/2025**||**2023/2024**|
||Subscriptions received|**£**
9,960.00
£||**£**
10,665.00
£|
||Tax repaid on covenanted subscriptions (Gift Aid)|1,782.50
£||3,536.76
£|
|||11,742.50
£||14,201.76
£|
|7|**Grants and donations**|**2024/2025**||**2023/2024**|
||General donations (D Reimold)|**£**
10,000.00
£||**£**
-
£|
||General donations (other)|1,411.28
£||1,063.41
£|
||Tax repaid on covenanted donations (Gift Aid)|2,647.50
£||-
£|
||Grants for soloists|-
£||2,425.00
£|
||John Smith legacy|10,000.00
£||-
£|
||Other donations (legacies)|1,000.00
£||2,000.00
£|
||Commission fundraising|50.00
£||2,647.50
£|
|||25,108.78
£||8,135.91
£|
## **Newcastle upon Tyne Bach Choir Society**
**Notes to the Financial Accounts (page 3) For the period 01 August 2024 to 31 July 2025**
|**8 Deposit interest**
Interest on Savings accounts
**9 Other Income**
Surplus from Jesmond Festival concert
Bus travel to / from Hexham concert
Gelesenkirchen flights (restricted fund)
**10 Venue Hire**
St Georges Jesmond
Hexham Abbey
Jesmond URC
Porterage for Kings Hall
**11 Making Music/PRS**
Subscription and insurance
PRS fees
**12 Management and the administration of the charity**
Expenses (phone calls) - creditor
Retiring trustee gifts
Choir black folders
Choir training workshops
Concert and post AGM refreshments
Accountancy (creditor)
Website
Depreciation charged in year
Credit card fees on tickets and music
Reimbursement of subs overpayment
**13 Funds received as agent**
_In 2024-25 the charity administered funds on behalf of Cappella._
_There were no agency transactions with related parties._
Amounts received (SumUp card sales net of transaction fees)
Amounts paid out (Reimbursement of net sales income to Cappella)
Balance held at period end|**2024/25**
**£**
163.90
£
163.90
£
**2024/25**
**£**
468.40
£
290.00
£
-
£
758.40
£
**2024/25**
**£**
-
£
800.00
£
185.00
£
63.00
£
1,048.00
£
**2024/25**
**£**
700.00
£
25.00
£
725.00
£
**2024/25**
**£**
14.83
-£
106.55
£
129.00
£
-
£
299.27
£
0.01
-£
522.00
£
50.26
£
869.75
£
-
£
1,961.99
£
**2024/25**
189.82
£
189.82
£
-
£|**2023/24**
**£**
252.57
£
252.57
£
**2023/24**
**£**
-
£
-
£
6,475.00
£
6,475.00
£
**2023/24**
**£**
130.00
£
-
£
175.00
£
236.00
£
541.00
£
**2023/24**
**£**
606.00
£
-
£
606.00
£
**2023/24**
**£**
35.00
£
-
£
-
£
100.00
£
420.85
£
163.53
£
185.60
£
31.04
£
593.58
£
200.00
£
1,729.60
£
**2023/24**
-
£
-
£
-
£|
|---|---|---|
## **Newcastle upon Tyne Bach Choir Balance Sheet as at 31 July 2025**
|**Fixed Assets**
**Current assets**
Debtors
Cash Float
Balances at bank:
Current Account
Deposit Account
**Current Liabilities**
Creditors
**Net current assets**
**Net assets**|**Notes**
4|**2024/25**
**2023/24**
**£**
**£**
117.28
72.74
0.00
0.00
81.59
81.59
56,614.63
38,968.60
11,545.10
11,381.20
68,241.32
50,431.39
-
2,698.53
68,241.32
47,732.86
**68,358.60**
**47,805.60**|
|---|---|---|
## **Notes on page 1 to 3 form part of the accounts**
## **Signed (Chair)**
on behalf of the Trustees
## **Newcastle upon Tyne Bach Choir Society Statement of Financial Activities for the year to 31 July 2025 I &E as at 31 July 2025**
|**Newcastle upon Tyne Bach Choir Society**
**Statement of Financial Activities for the year to 31 July 2025**
**I &E as at 31 July 2025**||||
|---|---|---|---|
|**_Income and Expenditure_**
**_Income_**
Tickets sold
Programmes sold
Choir music
Choir subscriptions (incl Gift Aid)
Grants and Donations (Incl Gift Aid)
Deposit interest
MD 40th anniversary party tickets
Other income
**_Total Income_**
**_Direct Charitable Expenditure_**
Artists fees and expenses
Cost of choir music hired/purchased
Cost of orchestral music
Organ hire and tuning
Venue fees
Programme and ticket costs
Donated to other charities for Christmas concert
Advertising (incl digital)
Making Music/PRS
Accompanist's honorarium
Conductor's honorarium
Anniversary concert recording
Bus hire for Hexham concert
McDowell commission
**_Other Expenditure_**
Management and the administration of the charity
MD 40th anniversary party
Gelsenkirchen trip (restricted fund)
**_Total Expenditure_**
**_Net income/(expenditure) for the year_**
Fund Balances brought forward
**_Adjusted Fund balances brought forward 2024/25_**
**_Net income/(expenditure) for the year 2024/25_**
**_Fund balances carried forward 2024/25_**|**Unrestricted Inc.**
**2024/25**
**£**
15,004.50
£
937.80
£
1,857.26
£
11,742.50
£
25,108.78
£
163.90
£
1,680.00
£
758.40
£
**57,253.14**
**£**
19,967.02
£
1,734.09
£
625.02
£
450.00
£
1,048.00
£
710.00
£
1,266.83
£
997.77
£
725.00
£
1,000.00
£
3,000.00
£
552.25
£
350.00
£
20.99
£
**32,446.97**
**£**
1,961.99
£
2,291.18
£
-
£
4,253.17
£
36,700.14
£
**20,553.00**
**£**
**47,805.60**
**£**
**47,805.60**
**£**
20,553.00
£
**68,358.60**
**£**|**Unrestricted Inc.**
**2023/24**
**£**
12,757.00
£
847.75
£
1,056.90
£
14,201.76
£
8,135.91
£
252.57
£
-
£
6,475.00
£
**43,726.89**
**£**
15,030.75
£
1,029.00
£
93.81
£
780.00
£
541.00
£
660.71
£
1,535.62
£
429.16
£
606.00
£
500.00
£
2,000.00
£
-
£
-
£
5,000.00
£
**28,206.05**
**£**
1,729.60
£
-
£
6,475.00
£
8,204.60
£
36,410.65
£
**7,316.24**
**£**
**40,489.36**
**£**
**40,489.36**
**£**
7,316.24
£
**47,805.60**
**£**|**Notes**|
||||5
6
7
8
9
5
10
11
12|
## **Newcastle upon Tyne Bach Choir**
|**Debtors:**
Total debtors|**2024/25**
**£**
0.00|**2023/24**
**£**
0.00|
|---|---|---|
## **Newcastle upon Tyne Bach Choir**
|**Creditors:**
Accountants fees
Phone calls
paid July 2025
Commission balance
paid Oct 2024
Total creditors|**2024/25**
**£**
0.00
0.00
0.00
0.00|**2023/24**
overaccrued
creditor
**£**
163.53 paid Dec 24
-0.01
35.00 new item July 2024
2,500.00 new item July 2024
2,698.53|
|---|---|---|
## **Newcastle upon Tyne Bach Choir**
|**Petty Cash**|**Note / Coin **|**Number**|**Value**|
|---|---|---|---|
||£20.00|2|£40.00|
||£10.00|1|£10.00|
||£5.00|0|£0.00|
||£2.00|0|£0.00|
||£1.00|21|£21.00|
||£0.50|12|£6.00|
||£0.20|0|£0.00|
||£0.10|26|£2.60|
||£0.05|38|£1.90|
||£0.02|0|£0.00|
||£0.01|9|£0.09|
|**Total**|||**£81.59**|
checked 10/7/25 by JA
£81.59
## **Newcastle Bach Choir Concerts 2024/25 Budget vs Outturn Summary**
**Concert 1: Nov 24 (Kings Hall) Concert 2: Mar 25 (Kings Hall) Concert 3: Jun 25 (Hexham Abbey)**
**40th anniversary concert Bach: Easter cantatas and Magnificat Handel, Vivaldi**
**----- Start of picture text -----**
Concert 1 Concert 2 Concert 3 TOTAL
INCOME Budget Actual Budget Actual Budget Actual Budget Actual
Tickets £ 3,500.00 £ 4,579.50 £ 3,500.00 £ 4,580.00 £ 2,500.00 £ 4,445.00 £ 9,500.00 £ 13,604.50
Programmes £ 250.00 £ 335.00 £ 250.00 £ 322.55 £ 250.00 £ 280.25 £ 750.00 £ 937.80
Travel £ - £ - £ - £ 290.00 £ - £ 290.00
Total Income £ 3,750.00 £ 4,914.50 £ 3,750.00 £ 4,902.55 £ 2,750.00 £ 5,015.25 £ 10,250.00 £ 14,832.30
EXPENDITURE Budget Actual Budget Actual Budget Actual Budget Actual
Venue £ 100.00 £ - £ 100.00 £ 63.00 £ 800.00 £ 800.00 £ 1,000.00 £ 863.00
Soloist fees + exps £ 1,000.00 £ 1,312.00 £ 3,000.00 £ 2,674.20 £ 1,500.00 £ 1,230.00 £ 5,500.00 £ 5,216.20
Orchestra fees + exps £ 2,500.00 £ 3,805.00 £ 5,000.00 £ 5,886.69 £ 5,000.00 £ 4,629.13 £ 12,500.00 £ 14,320.82
Orchestral music £ - £ 290.59 £ - £ 253.74 £ - £ 78.09 £ - £ 622.42
Publicity - printed £ 250.00 £ 126.00 £ 250.00 £ 126.00 £ 150.00 £ 126.00 £ 650.00 £ 378.00
Publicity - social media £ - £ - £ - £ 129.34 £ - £ 311.99 £ - £ 441.33
Tickets £ 35.00 £ 15.80 £ 35.00 £ 15.80 £ 35.00 £ 27.40 £ 105.00 £ 59.00
Programmes £ 200.00 £ 195.00 £ 200.00 £ 198.00 £ 200.00 £ 219.00 £ 600.00 £ 612.00
Card processing fees £ - £ 193.34 £ - £ 183.32 £ - £ 235.11 £ - £ 611.77
Other costs (travel) £ - £ - £ - £ - £ - £ 350.00 £ - £ 350.00
Other costs (recording) £ - £ 552.25 £ - £ - £ - £ - £ - £ 552.25
Other costs (organ hire) £ - £ - £ 400.00 £ 450.00 £ 400.00 £ - £ 800.00 £ 450.00
Total Expenditure £ 4,085.00 £ 6,489.98 £ 8,985.00 £ 9,980.09 £ 8,085.00 £ 8,006.72 £ 21,155.00 £ 24,476.79
Loss on concert(s) -£ 335.00 -£ 1,575.48 -£ 5,235.00 -£ 5,077.54 -£ 5,335.00 -£ 2,991.47 -£ 10,905.00 -£ 9,644.49
**----- End of picture text -----**
**Christmas Concert** Date 12/12/2024 Venue JURC Audience 165 estimated Ticket Price £10 full, £5 student, U18 free
## **28/01/2025**
**----- Start of picture text -----**
Income Actual Num tickets Evidence
Ticket sales - on the door (cash) £ 695.00 72 Est, based on £10 per ticket
Ticket sales - on the door (card) £ 190.00 19 Bank transfer + SumUp
Ticket sales - online in advance £ 515.00 59 TryBooking
Donations for charity £ 555.78 15 Comps - In Harmony
Music sales to members £ 446.00
Programme sales - audience £ -
Programme sales - members £ -
Total £ 2,401.78
Expenditure Actual Choir music - concert
Venue hire £ 175.00 Income £ 446.00
Organ / piano hire (n/a) £ - Costs £ 473.42
PRS £ 35.00 Surplus -£ 27.42
Music costs - choir £ 473.42
Music costs - orchestra / MD £ 2.60
Printing costs - tickets £ -
Printing costs - programmes £ 39.00
Printing costs - posters / flyers £ 108.00
Organist £ 60.00
Soloists (n/a) £ -
Refreshments £ 196.34
Card fees £ 45.59
Total £ 1,134.95
Surplus: £ 1,266.83
**----- End of picture text -----**
## **Independent Examiner’s Report To the Trustees of NEWCASTLE BACH CHOIR SOCIETY:**
I report to the trustees on my examination of the accounts of Newcastle Bach Choir Society (the Trust) for the year ended 31 July 2025.
## **Responsibilities and basis of report**
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section145(5)(b) of the Act.
## **Independent examiner’s statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with my examination giving me cause to believe that in any material respect the requirements:
1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
**Fiona Ramsey FCA**
**19 Norfolk Street, Sunderland, SR3 1EA**