2025-03-31-accounts

9th Heywood (St Michael’s) Scout Group

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9th Heywood Scout Group

AGM Report 2025

Friday 20thJune 2025

Registered Charity No: 508174

9th Heywood (St Michael’s) Scout Group

AGM 2025

Annual General Meeting - 2024 Report

1. Welcome and review of the year by the Group Chairman – Richard Baron

2. Apologies

3. Governance topics

4. Financial Report – Martin Bowe

5. Appointments

6. Group Lead Volunteers Report - Andy Sutton

7. Beaver Colony Annual Review

8. Cub Pack Annual Review

9. Scout Troup Annual Review

10. Closing remarks

11. Contact details

Registered Charity No: 508174

9th Heywood (St Michael’s) Scout Group

AGM 2025

1. Welcome and review of the year by the Group Chairman

Firstly, you will be pleased to hear that we are financially stable as Martin (our Treasurer) will reiterate in his report.

Our income comes from three separate sources: the membership fees that you pay monthly to us; hire of the building to third parties, including those we have as regular hirers and then there are individuals hiring the building for children’s parties; also income comes from our fund-raising efforts, most notable being the annual plant sale which is held every May.

Secondly, the Trustee Board does an excellent job in managing the Group and I would like to thank them for their loyal and committed service. They are outstanding people and worthy of your praise. Similarly, our section Leaders are a fabulous team of people doing exceptional work.

The Trustee Board meet up to 7 or 8 times a year to review our financial status, make decisions that affect the running of the Group and our HQ building, ensure we comply with all necessary rules and regulations of the Scout Association, the Charities Commission, local Government Council and so on. We are a small team, but would welcome new ideas from current-day parents of our members. So, if you have any suggestions for how we run the Group, or wish to get involved in it’s management, we’d love to hear from you. Do get in touch with me or Andy.

Thirdly, our Group is forward looking, flourishing and growing. I’m very proud to be it’s Chair and I’d urge everyone here to support the Group as we go forward together.

This Group has come a long way over the period of it’s existence, and in the post covid years has seen some of the biggest changes resulting from the expansion of our HQ building. There is a big demand in the area for Scouting, and for the provision of activities for young people. We try our best to meet the demand, although we can only do so much with limited leader and volunteer resources.

I’d like to encourage you as parents to think whether you can support our Group by giving some of your time to help our Section Leaders. Again, please speak to either me or Andy if you’d like to take this forward.

Thank you.

Richard Baron

Scout Group Chairman

Registered Charity No: 508174

9th Heywood (St Michael’s) Scout Group

AGM 2025

2. Apologies

None

3. Governance topics

We’ll use this part of the meeting to make sure the charity’s foundations are in good order.

3a. Approve the minutes of the Annual General Meeting held on Thursday 26th September 2024

The Group Trustee Board have reviewed the minutes of the previous AGM at their meeting held on 27 May 2025. I put forward these minutes are taken as read and ask the Group Scout Council to agree they’re a true record of that meeting.

Seconder: Andrew Fern.

3b. Adopt the model constitution from Policy, Organisation and Rules (POR) – Chapter 5

In line with the recommendation from Scout Headquarters, the Group Trustee Board proposes we adopt the model constitution from Chapter 5 of Policy, Organisation and Rules.

Seconder: Andrew Fern.

3c. Note the Group’s financial year

Can the Group Scout Council members please note our charity’s financial year is 1 April to 31 March.

3d. Approve appointed and community members of the Group Scout Council

I note the Group Scout Council can admit other people to membership. I must advise that there is no requirement at this time to include appointed or community members .

9th Heywood (St Michael’s) Scout Group

AGM 2025

3e. Agree the number of members that may be appointed to the Trustee Board

Following good practice recommendations from the Charity Governance Code, POR states Trustee Boards should have a minimum of 5, and no more than 12, Trustees in total. This includes ex officio and co-opted Trustees.

The Group Scout Council must agree the number of people to be appointed to the Trustee Board. The outgoing Trustee Board recommends a maximum of 12 trustees including ex-Officio and any co-opted members are appointed. I propose the Group Scout Council approves that recommendation.

Seconder: Martin Bowe.

3f. Agree the quorum for future meetings of the Group Scout Council (excluding this AGM)

The Group Scout Council must agree its quorum – the minimum number of Group Scout Council members that must be present at Group Scout Council meetings. The outgoing Trustee Board recommends the quorum should be set at 5 trustee members plus 2 other attendees. Does the Group Scout Council approve that recommendation?

Seconder: Sarah Govier

9th Heywood (St Michael’s) Scout Group

AGM 2025

4. Financial Report – Martin Bowe

I am pleased to inform you our accounts continue to support all of the scouting activities based on our own additional events, the businesses and individuals who take pleasure in using our fabulous building. The final settlement payment of £7,241 for the build was paid in April last year.

We have now started to improve the internal facilities based on our own observations and feedback to ensure we continue to offer the best building within the area for the community.

The annual plant sale and family BBQ events continue to be worth all the effort put in by those who contribute their time. It was pleasing to see the extra support who volunteered over the past year, it is much appreciated. Naturally, feel free to offer any ideas for any new fund-raising activities you feel could be of interest.

Remember, to enquire about hiring the building whether for birthday celebrations or a group activity.

The total income was £40,111 with the largest contributions from the building hire and the plant sale. The sections monthly subscription payments remained at a high value linked to each section being well attended.

The total expenditure was £42,320 this included a capitation payment to Pennine District of £3,433 which was an increase from the previous year mainly due to the higher section numbers.

We increased payment to the sections for activities and continued to spend more money on maintenance and equipment. Our land rent also increased due to the new building.

Overall, another very successful year where we managed to keep a healthy bank balance.

Accounts totals on 31st March 2025 were as follow:

Combined Current Account:- £2,070 Savings Account:- £15,886

Registered Charity No: 508174

9th Heywood (St Michael’s) Scout Group

AGM 2025

Monthly Subscription Fee

Thank you for continuing to pay the monthly fees. We will keep the fees held again at:

One child at £14 per month, Two children from the same family at £23 (3 children £32).

We have now started to submit for Gift Aid Tax Relief from HMRC where we can get an extra 25% based on your payments. We can claim up to 4 years in arrears. This exercise will be completed by the end of this financial year March 2026.

Thank you for those who have informed us you pay tax.

Please ask us if there is any doubt on whether you have informed us or not, as this is an easy method of gaining extra funds for group activities.

Martin Bowe

Scout Group Treasurer

Sarah Govier

Scout Group Subscription Secretary

Registered Charity No: 508174

9th Heywood (St Michael’s) Scout Group

AGM 2025

5. Appointments

5a. Appoint the Group Chair, following recommendations from the open selection process initiated by the Group Trustee Board

Group Lead Volunteer: The recommendation to the Group Scout Council is that Richard Baron should be appointed as Group Chair.

Approved

5b. Appoint the Group Treasurer, following recommendations from the open selection process initiated by the Group Trustee Board

The recommendation to the Group Scout Council is that Martin Bowe should be appointed as Group Treasurer.

Approved

5c. Appoint members of the Group Trustee Board, following recommendations from the open selection process initiated by the Group Trustee Board

The recommendation to the Group Scout Council is that Andrew Sutton, Sarah Govier, Tony Robson, Bill Fern and Bill Ramm should be appointed as members of the Group Trustee Board.

Approved

Registered Charity No: 508174

9th Heywood (St Michael’s) Scout Group

AGM 2025

6. Group Lead volunteers Report

Overview

It’s been another fantastic year for our Scout Group overall. Numbers in all sections have increased and we are currently running pretty much at capacity for the adult volunteers that we have available.

I firstly want to say a huge thank you to all the leaders and volunteers that give up their time week after week. Not just for helping out at the evening sessions, but for all the additional time they put into planning and preparing a fun and engaging program for all our young people.

Scouting only survives because of the generosity of these volunteers. It sometimes feels a thankless task but they all deserve a medal for the commitment and effort they put in.

Last September we had the first whole Group camp that we have had since 2017 so it was an important occasion. Hopefully everyone that attended had a great time and took home some fantastic memories as well as picking up some life skills along the way.

From climbing and archery to outdoor cooking and teamwork challenges….not forgetting the campfire….. there was lots on offer along with the added challenge of being away from home, and for some, sleeping outdoors in tents for the very first time.

Camping is a huge part of Scouting and we hope that we can continue this Groups strong tradition of always having some form of summer camp.

So just as a reminder….. this year’s camp will be on the weekend of the 5th -7th of September at Ashworth Valley Scout Campsite. All sections are invited, and details will be sent out to parents very soon.

Once again we have seen investment from the Scout Group in activities, new equipment and upgrades to our already fantastic building.

We are extremely lucky to be supported by a fantastic Trustee Board who do all the work behind the scenes that keep the Group running. Many parents don’t see the hard work they put into fundraising and ensuring we have the best possible platform to deliver activities and experiences for all our young people. They are vital to the sucess of the Scout Group.

Registered Charity No: 508174

9th Heywood (St Michael’s) Scout Group

AGM 2025

We have also had opportunities to represent Scouting over the last year at both Remembrance Sunday and St Georges Day. On both occasions I had quite a lot of compliments regarding the behaviour of all our young people. Hopefully this shows that we are doing something right.

Lastly, I would like to thank all the parents that support us and the young people by acting as a taxi service, delivering them to either events here at our headquarters, or to other venues where activities are taking place.

We also rely on parents volunteering to help with activities and a lot of what we do could not be achieved without that support. Hopefully we can rely on that moving forward along with our continued efforts to fundraise so we can help provide the best possible experiences for these young people in a world that seems to be getting more expensive by the day.

We hope we can count on your continued support at future events.

Andy Sutton

Group Lead Volunteer

Registered Charity No: 508174

9th Heywood (St Michael’s) Scout Group

AGM 2025

7. Beaver Colony Annual Review

It’s been another busy year for the Beaver Colony who have been working hard to achieve multiple badges over the past year.

I just wanted to say a massive thank you to Lisa (Hoyle), Leah and Mark for all their hard work over the past 12 months. An additional thank you to Andy Fern for helping out in my absence.

In July the Beavers held their annual Olympics. Lots of new skills were learnt such as shot put and standing long jump as well as the Beavers competing in the usual team relays and running/ jumping races. Who would have thought a relay would cause so much chaos but chaos is exactly what we got in the forward roll relay race!

All Beavers received a medal for placing as a lodge from 1st to 4th place with additional awards for individual Beavers.

In September we had our first ever full Troop camp which 14 of our beavers attended.

Everyone tried hard with all the activities and overcame some considerable challenges with confidence, particularly for some in the cave bus.

Most of the Beavers stayed overnight on the Saturday for their very first ever sleepover, let alone their first camp with the full Scout group!

The Beavers took part in multiple fun activities such as :-

Cave bus, go carting, goft archery, grass sledging, soft axe throwing and the low ropes adventure course

We also welcomed 4 new Beavers to the Colony in September.

October saw the Beavers have lots of fun at our Halloween Party, particularly with the flour and marshmallow relay race!

Registered Charity No: 508174 (te

9th Heywood (St Michael’s) Scout Group

AGM 2025

Early in November the Colony attended St Michaels Church along with the rest of the uniformed sections to participate in the Remembrance Day Parade. Issac was our Beavers flag bearer and did a fabulous job.

Unfortunately I was missing in action for most of January and February due to breaking my ankle so Andy Fern kindly stepped in to support Leah, Lisa and Mark until I was able to return.

In January we welcomed 3 new Beavers to the Colony to start their journey within Scouts.

As part of the Skills and Builder Badges the Beavers learnt to build a bridge from paper to hold a cup without falling down, following a design that they agreed within each of the lodges as a team.

For elements of the space badge, the Beavers played lots of fun games where they learnt about Space and even played a life size version of the 1980s Space Invaders Game!

Following on in March, the Beavers put their teamwork and design skills to the test again and designed a rocket that they then built out of recyclable materials. There were certainly some interesting ideas on what a rocket could look like and how they may make their way into space!

Zooming into April the Colony welcomed 6 new starters and they learnt about St George’s Day and even got to play some games including Save the Princess.

We also attended the District St George’s Day Parade. Whilst only a small number of Beavers were able to attend, those that could, did us proud and represented the Beaver Colony and Scout Group exceptionally well. George W did a fabulous job as flag bearer for the ceremony and short parade.

As the weather had started to improve, we have been able to work on our sports and health & fitness badges recently, practicing activities for our Beaver Olympics due to be held again in July!

We look forward to another fun and busy year with our amazing Beaver Colony and fabulous leaders and volunteers.

Thanks

Lisa, Andy, Leah, Lisa & George

Registered Charity No: 508174

9th Heywood (St Michael’s) Scout Group

AGM 2025

Registered Charity No: 508174

9th Heywood (St Michael’s) Scout Group

AGM 2025

8. Cub Pack Annual Review

September got off to a slime filled start with our Scientist badge. Several experiments with fizzing lemons and making slime ended up with green and blue goo all over the hall…. including the ceiling!

In October we attended the District Bonfire event at Ashworth Valley Scout Campsite. Luckily the weather was kind and the fireworks were spectacular.

An evening learning to fence started off November with an exciting introduction to a new sport and was followed by a visit from Heywood Community Police officers. They talked a bit about safety and showed off several of their more exciting pieces of equipment such as batons and shields. They also got to pile into a police squad car. I am not sure what some of our neighbours must have thought with the police car siren blaring most of the night.

Tin can cooking rounded off the month and everyone survived without food poisoning.

A Christmas decoration craft evening saw the kids make snow globes and Christmas biscuits and we then rounded off the year with a trip to the Chill Factore for a night of sledging and tubing. No broken bones and everyone came away unscathed apart from a few very cold leaders!

We kicked off the New year with the teamwork Challenge badge helping all the Cubs to work as a team….with varying degrees of success!

Pancake night was again a sugar filled night of fun and we continued the month looking at water safety with the Cubs making some fantastic posters.

We continued the final elements of the scientist badge and had an evening looking at how to train to be an astronaut.

Thomas did a fantastic job carrying the Cub flag at St Georges day and the sun came out to make sure that the activities on offer were enjoyed.

Registered Charity No: 508174 rr

9th Heywood (St Michael’s) Scout Group

AGM 2025

Looking forward to the next few months the Cubs are undertaking their World Challenge Award and will be having a visit from Rochdale’s Environmental Education officer who will be teaching them all about recycling and we will be undertaking a community litter picking evening.

We have been lucky to welcome Steffan Eldred and Sara Paton to the leadership team. Both have thrown themselves in at the deep end and we are hugely grateful that they have stepped forward to give a hand and help us to try and deliver a fun and exciting program.

Andy, Sara, Steffan & Sarah

Registered Charity No: 508174

AGM 2025

9th Heywood (St Michael’s) Scout Group

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Registered Charity No: 508174
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9th Heywood (St Michael’s) Scout Group

AGM 2025

9. Scout Troup Annual Review

Our Scout Troop is thriving with 30 members. This is the largest it has been for a good few years and hopefully we can continue to develop and offer an exciting and rewarding program.

After the Group camp we hit the ground running with the DIY badge. You can all see the results of their hard work outside the building with three fantastic planters completed.

We had a really interesting visit from Rossendale and Bacup Mountain Rescue who came to the headquarters and held a talk highlighting the fantastic work they do around the area. They also brought lots of their equipment and did several demonstrations with the kids.

In November we had a swashbuckling evening with a professional fencing instructor. They brought all the safety equipment and we were surprised and somewhat alarmed at their thirst for swiping at each other! We also took part in a district night hike up Knowl Hill. This was always going to be challenge but the heavy snow the day before made it even more memorable for those that took part.

Running into December we visited the Chill Factore at the Trafford Centre, where the Scouts had the choice of a skiing or snowboarding lesson. Apart from getting the boots on and off, everyone seemed to have a great time.

We kicked off the New Year With a visit to Greystone Action Sports centre for an evening of skating, scootering and trampolining and then finished off January with the District cooking competition. We had four teams entered and whilst it was a lot of fun we didn’t win. All the Scouts put in a great deal of effort and hopefully learnt a few new skills along the way.

February started with a night of pancake making and mainly pancake eating and finished with the District 5- aside football competition. Three teams of various ages entered and all played really well. Our team made up with the older section of Scouts made the final and in a very tense encounter with a group from Middleton came out with a 2-1 victory. A fantastic result for the whole Scout Group.

During March we undertook a few activities centred around the Scientist Badge making parachutes (not for humans) and straw bridges in an engineering challenge. It’s safe to say we have a few budding engineers amongst our troop and more than a few that should definitely focus their attention elsewhere!

Registered Charity No: 508174 (te

9th Heywood (St Michael’s) Scout Group

AGM 2025

Dylan and Harry both represented our Scout Group impeccably at the St Georges Day event, reciting the Scout promise and carrying the Scout flag. We really appreciate the time people took to attend this as it was on a Sunday afternoon. We have one of the largest Groups in the District and hopefully next year we can show everyone how successful the Group is.

During May we had several requests to help out with community projects so an evening was spent at St Michaels Church clearing the back of the church ready to have some beehives installed. We undertook a night gardening at Taylor Park to help the local residents and spent an evening making hedgehog houses and bird boxes for the friends of Bamford community group to be placed on Bamford Green. All these projects are hugely appreciated and is something we should be proud of as a Scout Group. Helping in in the community is one of the cornerstones of what Scouts should be about.

Looking forward to the last part of the term we are completing the Athletics badge at Kingsway Park High School and also having an introduction to CrossFit at CrossFit OL1 gym in Oldham.

We have been lucky enough to welcome a new (old) leader called Howard Woolfenden who has returned to help out with the Scout section after several years break and also welcome Laura Windsor-Welsh who has offered to help on a weekly basis.

It’s fantastic to have new faces take an interest and hopefully find out how fun and rewarding Scouting can be. Without this support it would be impossible to keep the section running with the numbers we currently have.

It goes without saying that if anyone is interested in being involved in any way, small or large, then please do not hesitate to get in touch.

Andy, Bill, Nick, Howard and Laura.

Registered Charity No: 508174

9th Heywood (St Michael’s) Scout Group

AGM 2025

Registered Charity No: 508174

9th Heywood (St Michael’s) Scout Group

AGM 2025

Registered Charity No: 508174

9th Heywood (St Michael’s) Scout Group

AGM 2025

10. Chairman’s Closing Remarks

I’m grateful to Andy and his fellow Leaders for pulling together such an interesting and positive report. When you read it through and look at all the images, you surely get the message of why Scouting is lots of fun; challenging at times, and an adventure all the way from starting as a Beaver through to becoming a young adult.

If there’s one key message I’d like you to take away from this AGM, it’s that we would love YOU to join our team of volunteers and for you to help our young people on their journey to adulthood and at the same time try to leave the world a little better than we found it.

Thank you for attending and for showing interest in your child’s Scouting experience. It’s really appreciated.

11. Contact Details

Andy Sutton Group Lead Volunteer Tel: [phone] email: [e-mail]

Richard Baron Group Chairman Tel: [phone] email: [e-mail]

Registered Charity No: 508174

ai}i CHARITYFOR ae ANDCOMMISSION WALES 9th Heywood (St. Michael's) Scout Group Receipts and payments accounts CC16a For the period To from 01/04/2024 31/03/2025 Section A Receipts and payments Unrestrictedi Restrictedicte Endodowmen t Total funds Last year funds funds funds tothe nearest £ to the nearest£ to the nearest£ to the nearest£ to the nearest£ Ai Receipts SubscriptionssundiesC—C~sCCtC“‘éI CUCCdT™~“—~~CSCCdC~CCC(‘(‘#YNCNNWNY9,54 | CYC SOS dC| esBuilding Hire General X72 8=}©}= Hire to Photography Group Pot tt] ee CC ____] oesr Fund raising AGM/ BBQ ee |t—sSFT ee « 2619 DnCEO 2 ss=—shChCll= |[15,606] | [New ns &£+;« «i Gift BuildingAid Tax Refund Donations TCORT TC‘ee CYTOeseee CLCTSCSC~C«Olll— ll A2 Asset and investment sales, see table). eeet eeubtotal| es | A3 Payments [Capitation FeetoDisvict ———SSCdESSC~‘“‘;éRAB#YCOLSC“‘#$SC“;''S7 YE -+‘(Y[_S—S.03] [-—S~=« Refund for Overpayments EE eee eee eee Training Beaver Section po 250] P8250 Training Cubs Section Fe ee oF Word Jamboree | aC—“‘étMTCTCOC™™C™CUCUTTT™~“‘CSCdCLCNCNYNSNN’N’N’S“ 2 |«852n'‘SEC?S“w—“COti‘“C;SCCS:Y ee ee ee) Tn 8 [ C ounciTax T C~“‘CCCOR#NTC“‘éCSWC@LTSSCSC™CC~“‘“CNSN 8=§=—__ lll Electricty—(“‘cLCSOCOC##C#‘é#AOSYGasee YT[CC‘][ECSU:] CWCY CUSLSCSC‘C(NSC.CCOR |[1,186] | Water80 808| | Broadband PLC tL P| MaintenanceCd C~“‘é‘SCOOSLTFFFCUUdTTee | ~~‘;CYLSC#(N#NNW’NY BBV [| SundiesCT C“‘;‘‘OTTC“‘CTCWLTSOOCOOOOCOCCWUTCC™~~‘“‘CSSCBVOCYUCSC~C~CS;«sB—CS~C~~«SAO MnFund 8§=§=§85}]|8 a raising AGM/ BBQ p82 9282 FundraisingPo)PlantSale——SSC«dTSSSSCSCiS| |CC«dYYSTSCSCSCSC~SSdCYE(CSCSCS~S«sA| ee SL tt—‘“‘CC |[Cd] Sub total La a ee| (ed (Ed Le wee Aé4 Asset and investment 9 ar BS as ~18it= eees aSubtotal] es|

CCXX R1 accounts (SS)

1

14/09/2025

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|||||||||||| |---|---|---|---|---|---|---|---|---|---|---| |Total|payments [_|#233)|[—] [——]|EE| |A5|Net of|receipts(payments)|-___—— 2209]|||2,209| |A6|Transfers between funds|ee 2ee|eee || |CashCash funds|last year end|20,217;|||°°|-|||20,217|||——SS—«*14,3:28|| |funds this year|end|SELES|ae| |Section|B|Statement|of assets|and|liabilities|at|the|end|of the|period| |Unrestricted|Restricted|Endowment| |Bt|Cash funds|to|nearest £|esto|nearest £||esto|nearest £| |ES|of|[| |||eS||| |es||| |(agree|balances with|receipts|and|payments| |account(s))| |Unrestricted|Restricted|Endowment| |funds|funds|funds| |Details|to nearest £|to|nearest £|to|nearest £| |B2|Other monetary|assets| |a)| |Details|Fund to which|Cost (optional)|Current value| |———e|asset belongs|sd|optional| |——————| |Details|Fundasset to belongs which|Cost (optional)P|Current‘optional value| |B4 Assets|retained|forthe| |Details|liabilityFund to whichrelates|Amountoptional due|Whenoptional due| |—|i———| |Signed|by one|or two|trustees|on|:|A|Date|of| |behalf of all the trustees|Signature|Pint Nets|approval| |chair|person]&?|AWG|WW.|[Ricdaed|Barend|||[4.4.25| |Treasurer|M|Cowe_|MARTINI BOWE|as | Q|25|

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CCXX R2 accounts (SS)

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14/09/2025

= CHARITY COMMISSION FOR ENGLAND AND WALES

independent examiner's report on the accounts

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Section A Independent Examiner’s Report
Report to the trustees/ ay pom : fie 16. oe FF fj
members of | i £ Hey Wor (47 GAELS ) tou Gko Ys |
On accounts for theended| year "< }\ ST V¥ho. DDISyO / Charityno|(itany)| SO“7 6)7,- 4
egg SITET
| report to the trustees on my examination of the accounts of the above
charity (“the Trust”) for the year ended :
Responsibilities and As the charity trustees of the Trust, you are responsible for the preparation
basis of report of the accounts in accordance with the requirements of the Charities Act
2011 (“the Act’).
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| 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, | have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. independent { have completed my examination. | confirm that no material matters have examiner's statement come to my attention (other than that disclosed below *) in connection with the examination which gives me cause to believe that in, any material respect: © accounting records were not kept in accordance with section 130 of the Act or ® the accounts do not accord with the accounting records

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| have no concerns and have come across no other matters in connection
with the examination to which attention should be drawn in order to enable a
proper understanding of the accounts to be reached.
Pleasfhe te the“| words, in the brackets if they do not apply.
Relevant professional
qualification(s) or(if body any): {) “£7) Q¢any. /) A YWK 4 ANAG &J K
AA
RRO
PBT
CHORALE OLT EAE
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iER

1

October 2018

Section B

Disclosure

Only complete if the examiner needs to highlight matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).

Give here brief details of any items that the examiner wishes to disclose.

IER

2

October 2018