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2024-03-31-accounts

Birmingham Buddhist Vihara Trust

29/31 Osler Street, Birmingham B16 9EU

0121 454 6591

www.birminghambuddhistvihara.org

Birmingham Buddhist Vihara Trust

Trustees’ Annual Report

1st April 2023 to 31st March 2024

The Trustees present their report and independently examined financial statements for the year ended 31st March 2024. They have been prepared in the light of the Statement of Recommended Practice - Accounting and Reporting by Charities and the Charities’ Act.

1

Administrative Information:

Charity Name: Birmingham Buddhist Vihara Trust
Charity Commission Reg No:513368
Address: Birmingham Buddhist Vihara
Dhamma Talaka Peace Pagoda
29/31 Osler Street, Ladywood
Birmingham
B16 9EU
Trustees for the period:
Chair: John Beard (Deceased 17thApril 2023)
Ann Lovelock (From 7thMay 2023- 17thNov 2023
Resigned due to ill health )
Suraj Prakash Lal (from 26thNov 2023 to date)
Secretary: Maung Maung Kyi
Treasurer: Su Theingi Thant
Trustees: Mar Mar Lwin
Andrew William Nicholls
Spiritual Leader: Venerable Dr. Ottara Nyana
Independent Examiner: Mr. A. Dervish
496-498 Bearwood Road, Bearwood
Birmingham, B66 4BH
Bank Details: Barclays Bank Plc
Leicester
LE87 2BB
NatWest Bank Plc
Edgbaston (B) Branch
30a Harborne Road
Edgbaston
Birmingham
B15 3AA

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Structure, Governance and Management

The trust is governed by a trust deed dated November 1982 with an addendum dated May 2003. There is a provision for a maximum of nine trustees with a minimum of five. When there is a vacancy, the spiritual director puts forward names that the remaining trustees then consider, trying to ensure there is an even representation of gender, ethnicity, and interests. All trustees must be practising Buddhists. The trust has taken advice and is in the process of becoming a Charitable Incorporated Organisation in the near future. A few of the trustees are involved in drawing up the constitution in relation to this.

Objectives

The objectives of the charity are to promote the study and practice of Buddhism according to the traditions of all schools of Buddhism, but particularly the Theravada School. To this end the trust presently supports a Spiritual Director and three other Myanmar Buddhist monks who reside at the monastery (Vihara) on Osler Street.

They teach basic Buddhism as well as run higher Buddhist (Abhidhamma) theological classes, perform religious rites as required, look after the religious and spiritual needs of the laity. Buddhist monks are traditionally totally reliant on the monastery and donations from their devotees for their basic needs.

Management

The trust relies mainly on volunteers but as one of the monks is undergoing long term medical treatment, we took on a paid volunteer for housekeeping purposes and to look after the monks. The trustees meet regularly to plan events and to oversee the running of the Birmingham Buddhist Vihara and the Dhamma Talaka Peace Pagoda.

Activities at Birmingham Buddhist Vihara

Meditation Classes

Meditation sessions on Mondays and Thursday evenings have started again on a regular basis with regular attendees.

Retreats

A 10 Days Vipassana retreat was held at the Vihara from 18[th] Aug to 27[th] Aug 2023.

Publications

Lotus -The journal of the Birmingham Buddhist Vihara We were able to publish Issue 57 Summer 2023 – A special edition in celebration of the Silver Anniversary of the Dhamma Talaka Peace Pagoda. This was followed by winter edition Issue 58 December 2023 . We are grateful to our trustee, Mrs.Theingi Thant, for her hard work in producing these issues on a regular basis.

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The Buddha Day {Vesak}

The Buddha Day ceremony was held at Birmingham Buddhist Vihara on Sunday 7[th] May 2023. The event was sponsored by Dr. Moe Thant, Mrs. Theingi Thant & Son Dr. Chris Zin Maung Thant and Dr. Myat Soe Aung , Dr. Thi Thi Oo & Thalynn Hninsi.

During the ceremony a prayer session was held to commemorate the Coronation of King Charles III. It was attended by the Ms. Dawn Ward CBE DL, West Midlands Lieutenancy.

Mr. Suraj Lal, Secretary of the Trust read a eulogy for John Beard, Chair, who passed away on 17[th] April 2023.

As it was the first major event after the pandemic restrictions over 150 devotees took part in the Dana proceedings.

Dhamma Talaka Peace Pagoda Silver Anniversary & Offering of Vassa {Waso} Robes

Dhamma Talaka Peace Pagoda’s Silver Anniversary and Vassa Ceremony was held on 30[th] July 2023. The Lord Mayor of Birmingham, Chairman Lal and Ms. Dawn Ward CBE DL of West Midlands Lieutenancy attended the ceremony.

About 250 devotees were in attendance for the day ceremony during which an award ceremony in recognition dedication to Sasana took place. Sadhamma Jotika certificate was awarded to Mr. Yann Lovelock (Patron) and Mrs. Ann Lovelock (Chair) in recognition of their dedicated work in furthering Buddhism during the last fifty years.

Sadhamma Jotika certificate was also awarded to Dr. William Myint in recognition of his work in translating Ven. Dr. Ottara Nyana’s biography of the late Sayadaw Ven. Dr. Rewata Dhamma, founder of Birmingham Buddhist Vihara.

Sadhamma Jotika certificate was awarded to Marie-Cecile Forget from Belgium for her many years of support to Birmingham Buddhist Vihara.

An evening academic session on “Buddhism and World Peace” took place later in the evening. It was chaired by Dr. E. Harris. Honorary Fellow, Edward Cadbury Centre and Dept. of Theology & Religion, University of Birmingham with H.E. Bhai Sahib Bhai Mohinder Singh, Nishkam Centre, Dr. Peter Rookes Secretary and 3rd Sector Liaison Officer Birmingham Council of Faiths,

Dr. Stefania Travagnin, Department of Religions & Philosophies, School of Oriental and African Studies, University of London and Emeritus Professor Ven. Mahinda Deegalle, of Bath Spa University taking part in the academic presentations and discussions.

Abhidhamma & Pavarana Day

Our celebration on Pavarana Day with offering of light inside and outside the Dhamma Talaka Peace Pagoda took place on 29th October 2023. This was followed by Patthana chanting for World Peace, Metta, loving kindness to all beings.

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Kathina Robe Offering Ceremony

Kathina ceremony was held on 5[th] November 2023 sponsored by devotees Dr. Kyaw Htun Aye, Dr. Htet Nwe Win and family. Devotees from the Bangladesh Buddhist Council also joined in the ceremony and offered Dana to the monks. It was well attended by over 250 devotees.

Patthana-Abhidhamma Chanting

The bhikkhus observed an auspicious recitation to welcome the New Year 2024, on New Year’s Day Monday 1[st] January 2024. There was an offering of light and Patthana -Abhidhamma chanting. It was attended by more than 50 devotees.

Birmingham Heritage Week

Sponsored by Birmingham City Council, Birmingham Museums Trust organised the Birmingham Heritage Week 2023 from 8th -17th September 2023. The week consisted of varied events, exhibitions and displays, walks, talks and open day visits to heritage sites around Birmingham City. There were 90 sites taking part in the event.

Birmingham Buddhist Vihara had open days over the 10 days of the event. Over 300 guests visited the Vihara during the Heritage Week and were shown around the pagoda and a brief talk on the pagoda and Buddhism was given. It was well received, and complimentary comments were recorded in the visitors’ book. Birmingham Buddhist Vihara will continue to take part in future Birmingham Heritage Week.

Other Religious/Non-Religious Activities

Birmingham Buddhist Academy

The academy was able to continue with the Abhidhamma Course as it was run online. The new semester started on 1st September 2023. Ven. Dr. Ottara Nyana and Ven. Dr. Nagasena continue to teach on the course. There is an on-line course on Pali as well.

Conferences

“Being Buddhist in Britain” Conference organised by UK Association for Buddhist Studies, the Network of Buddhist Organisations, the British Maha Bodhi Society and Centre for Applied Buddhism was hosted by Brimingham Buddhist Vihara Trust at Birmingham Buddhist Vihara and the Dhamma Talaka Peace Pagoda was held on 21[st] October 2023. Thirty-three delegates attended despite inclement weather the day before .

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Birmingham Council of Faiths

“Faith and Reflection” session was held at Birmingham Buddhist Vihara on 17[th] April 2023 and a scholarly presentation on “Impermanence (Anicca)” was given by Ven. Uttara Nyana.

Wedding Ceremony

Wedding ceremony of Mr. Gareth Wright and Miss Aye Nge Win was held in the Dhamma Talaka Peace Pagoda on 9th July 2023.

Ordination Ceremonies

8[th] April 2023 - Novice monk monastic ordination of Zar Moe Aung, father-in-law Dr Aung Myint and son Arthur was held at Birmingham Buddhist Vihara and Dhamma Talaka Peace Pagoda on. The Dana was hosted by Dr. Aung Myint Kyaw and daughter-in-law Dr. Moe Moe Myint.

29th May 2023 - Arya daughter of Mr Milinda and Ms Meghana ordained as a nun at Birmingham Buddhist Vihara.

22[nd] July 2023 - a novice monk ordination ceremony was held for Logan Aung Wild. The ceremony was followed by sharing of merit and water-libation ceremony. Lunch dana was offered to the monks by the family with friends attending.

20th August 2023 - Dr Myo Thu and Dr Lynn Lynn Sein family from Newark on Trent offered lunch dana to the Sanghas at Birmingham Buddhist Vihara for Dr Myo Thu’s ordination.

Birthday celebrations

93rd birthday celebration was held on 15th October 2023 for Ratan Lal Sampla who is one of the forefront supporters of Birmingham Buddhist Vihara’s founder Ven. Dr. Rewata Dhamma when he arrived in 1975.

Dr. Ye Lin Hock and Dr. Shwe Phyu Thaw hosted a blessing celebration for their granddaughter Nina, with parents Colin and Eilish Dickson-Hock on 29th October 2023 at Dhamma Talaka Peace Pagoda.

There were several other birthday celebrations held at the Vihara with Dana offering to the monks with sharing of merit ceremony.

Religious Education School Visits

The Ladywood interfaith Education Project (LIEP), which was initiated by St. John & St. Peter’s parish Church, in 1999 in partnership with Birmingham Buddhist Vihara. Birmingham Progressive Synagogue and Masjid-e-Usman Mosque joined the group with the aim of enhancing religious education of the schools involved in the area. Since RE became part of the national curriculum, LIEP as such has ceased to exist.

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Schools from within the region, as well as schools from further reaches have come to visit the Dhamma Talaka Peace Pagoda and the Vihara every year on a regular basis.

Fifty-eight schools visited Birmingham Buddhist Vihara between January 2023 to December 2023. Most were primary schools from within the Midlands. One visit was from GCSE pupils from a grammar school, four visits from private schools, two from a vocational college and one visit from university students. There were two scout group visits as well.

We have seen the number of visits rise from about 20 school visits to averaging 55 school.

Outreach

The Pagoda has hosted group visits not only from schools, colleges, and universities, but other groups have visited us as well.

18[th] February - Headspace

Polly Merrick and friends who practise meditation using Headspace methods paid a visit to Birmingham Buddhist Vihara. Ven. Uttara Nyana gave a talk to the group on Meditation.

14[th] April 2023 – Queen’s Foundation

A group of trainee vicars from the Queen’s Foundation, headed by Dr. Laura Johnson visited Birmingham Buddhist Vihara as part of the Christianity and Interfaith Engagement Program. The Queen’s Foundation for Ecumenical Theological Education is an ecumenical theological college based in Birmingham. Ven. Dr. Nagasena hosted the event.

13th October 2023 – NASUWT

Fifteen members of National Association of Schoolmasters/Union of Women Teachers. Retired Members, Retired Members’ Association visited the Dhamma Talaka Peace Pagoda and Birmingham Buddhist Vihara.

20st October 2023 - A contingent of delegates from MENSA Conference held in Birmingham visited the Dhamma Talaka Peace Pagoda and Birmingham Buddhist Vihara on.

The Pagoda is open during the day for visitors. During school visits it is closed to the public. We are aware of our public benefit responsibility and make sure we welcome all visitors of any faith or none.

Ven. Dr. Ottara Nyana is a member of the Birmingham Faith Leaders' Group. The monks have open links with other Buddhist Viharas (Myanmar, Thais, Sri Lankan, Tibetan, Vietnamese) in London, Birmingham, Rugeley, Oxford, Sheffield, Manchester, and Sunderland.

Sayadaw Dr. Ottara Nyana and Dr, Nagasena attended London Mogok Vihara Kathina ceremony on 4th November 2023.

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Visits Overseas

Retreats Abroad

Belgium

Ven. Ottara Nyana held a Metta & Sacca ( Four Noble Truth) Retreat at Dhammaramsi Centre in Belgium from 5[th] August 2023 to 11[th] August 2023.

Vipassana Retreat – Ven. Dr. Ottara Nyana held another retreat for Dhammaramsi Centre in Belgium from 10[th] to 19[th] November 2023. Abhidhamma (Four Paramatthas) and Maha Dukkhakkhandha Sutta were taught from a practical point of view during the meditation retreat.

Myanmar

(29th November 2023 – 15th January 2024)

Dr. Ottara Nyana travelled to Myanmar he attended various ceremonies including a missionary event the International Theravada Buddhist University, Yangon.

Sayadaw also attended Dr Rewata Dhamma’s (the Vihara’s founder) High School annual prize ceremony at Zalun Township, Myanmar on 10th December 2023.

Czech Republic

Meditation Retreat

Ven. Dr. Nagasena conducted a meditation retreat in Brno, Czech Republic between 24th to 30th October 2023. Mettarama Buddhist society in Brno has been working with Birmingham Buddhist Vihara to promote Dhamma in Central Europe since 1998 together with our founder the late Dr. Rewata Dhamma.

France

Kathina Robe Offering Ceremonies

Ven. Dr. Nagasena went to Paris to attend Kathina Ceremonies at Metta Vihara from 17th to 26th November 2023. Bhante also gave lectures in a few Buddhist Centres in Paris on “Children of the future world and universal values of the Dhamma” as part of fund raising for his Lotus Children’s Education Trust.

Renovation and maintenance work

Sep-23 : A new boiler has been installed in the Sangharama Vihara.

Nov-23: The boiler in the Rewata Dhamma Hall is repaired by Vaillant Services.

Fire safety certification, Gas safety certification and electrical safety certification were renewed.

Fire alarm system to be upgraded in the two buildings in future: Sangharama Vihara and the Rewata Dhamma Hall.

The water ingress problem in the Dhamma Talaka Peace Pagoda was address in 2023. Please see initial report below that appeared in Lotus 57 as an initial report.

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Dhamma Talaka Peace Pagoda Project Report

by Dr Maung Maung Kyi

The water ingress problem had existed in one form or another from the time the Dhamma Talaka Peace Pagoda was built more than 25 years ago. The fact that it was built like a layered cake in three sections together with the inclement British weather has never helped with the integrity of the cement system used. The water ingress was from the lower reaches of the Pagoda on the south-west side resulting in a big moisture patch showing inside the dome. Oliver Architecture was commissioned in January 2022 after the first company that was commissioned failed to provide us with a written report. The plan was that Oliver Architecture Ltd., would perform surveys and then provide us with detailed reports and plans. Oliver Architecture would then function as Architect and Principal Designer. They would call for tenders for the project, oversee the whole project of the repair and renovation. For their services there would be charge a percentage-based fee of 12.5% of the contract value. The fees would be in two parts in line with the industry standard RIBA (Royal Institute of British Architects) Plan of work. Oliver Architect Ltd. are a company of conservation-accredited architects and historic buildings consultants with broad experience in relation to heritage buildings with a particular interest in ecclesiastical architecture. Executive Summary of the report.

The Exterior: The hand applied cement render forming the Pagoda roof is degrading at the constructional joins between the elements and realms, with noticeable cracking and spalling to the concrete faces, particularly on the West side. This now requires repairing to maintain its structural integrity. The present “Gold “paint system is an impervious system and through the passage of time U.V. radiation has considerable degraded the layers and it is subsequently failing flaking and powdering and requires renewing.

The Interior: The internal paint finish to the West quadrant of the dome is failing due to water ingress from above which implies that the pagoda dome is leaking on the West Side of the conical roof. As there appears to be no damage on the other quadrants it would appear, that there is little water ingress running down the central rod from the connection of the Umbrella and finial at the top. Recent Works: The lower flat temple roofs were replaced in 2018 with GRP which appears to have resolved the lower leaks the perimeter of the octagonal temple building. A further condition survey via a cherry picker was done on the 12th of September 2022, by two architects from Oliver Architecture. The second survey of the Dhamma Talaka Pagoda confirmed the initial report. Following the inspection, a schedule of works and tender documents were produced for contractors and a call for tender was made in January 2023. Four companies responded but one withdrew their tender. Suraj Lal, the Secretary and Architects from Oliver Architecture Ltd., and I had a meeting to review all the tenders during which it was decided to add the additional repairs that were sorely needed at the Vihara to the whole project, which the architects were to supervise and manage as well.

 Repairs to the tiles on the East entrance aisle with non-slip external tiles.  The old side panels of the entrance aisle to be replaced with toughened glazed units in white.  The recladding of the external wall of the dining hall and the outside toilets. Estimated to be additional £20,000.00. With VAT the budget costs come to: Company (A) £149,619.73 Company (B) £208,914.09 Company (C) £223,013.37 All tenders were compliant, and after the round table zoom vote at our trustee meeting, we opted for the most cost-effective option company (A). The architects interviewed Company (A) and were satisfied that the company had full understanding of the concrete system and the work that entailed and were assured that the tender represented extremely excellent value for money and found no grounds to reject the tender.

The works were to be conducted under a JCT contract and this would be administered via a schedule of work and approved invoices, post certification by the architects. Meaning to say there would be supervision at every stage of the renovation/repair work. Most of the works were conducted by third party specialists in their fields and the schedule of work was as follows:

At the time of printing this silver jubilee edition of Lotus newsletter the project is running to schedule. The Umbrella and the Vajira will be hoisted back up into place on Thursday 29th June. Scaffolding will be down by the end of 7th July 2023. To date the project has cost £107,408.35. We also had a contingency fund to cover for unforeseen additional items and the final detailed cost would be detailed by 3rd July 2023. The Trust is obliged to pay 95% of the cost and hold back 5% for 6 months to see if any defects develop, if at all.

Birmingham Buddhist Vihara Trust is grateful to Mr. Suraj Lal, the secretary, for leading this project and giving up so much of his free time in holding meetings and coordinating the schedule of works with the architects and the subcontractors and keeping track of the cost.

All this work would not have been possible without all your generous donations! Sadhu, sadhu, sadhu.

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Buddhist Community

We are grateful to our many supporters and volunteers for all their donations and help in particular:

Obituary – John Beard (6[th] October 1949 – 17[th] April 2023)

John was born in Manchester on 6th October 1949 and sadly passed away on 17th April. He was member and chair of Birmingham Faith Leaders Group and a trustee and chair of the Birmingham Buddhist Vihara Trust. John took the chairmanship at the BBVT in 2005 and was very resourceful as John Beard helped build and create the Monastery building and the Dhamma Hall, he was also active with the Birmingham Karma Ling Tibetan Buddhist Centre, and helped out with other religious and business organisations in Birmingham and across the world. John was a largerthan-life character and not only leaves behind his wife Renate his two daughters Sarah and Emma and four Grandchildren, but also a Religious, Business and Buddhist community which he has nurtured and helped throughout his life.

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Financial Report

The financial assets of the Trust are in a reasonable position.

The cash funds bank balance stands at £522,812.00 on 31[st] March 2024 (£695,851 - 2023) for general expenses. There is £8270.05 in a deposit account {NatWest} which is our contingency fund.

The Birmingham Buddhist Academy functions as an independent organisation and has a balance of £ 30,160.69 as restricted funds.

No expenses or remunerations were made to any trustee or volunteer who all gave their time freely. No contracts were given to any company associated with any trustee.

Risk Assessment

The Trustees are aware of the need to consider the major risks to which the Charity is exposed. The Trustees continue to consider risks, their impact, an estimation of the likelihood of each risk, measures that must be taken to avoid exposure to the risk. These risks are reviewed on a regular basis. Our greatest risk is that we rely entirely on donations from devotees for our charitable work .

Signed: Dr. Maung Maung Kyi

Trustee.

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----- Start of picture text -----
|||||||||| |---|---|---|---|---|---|---|---|---| |Birmingham Buddhist Vihara Trust|513368| |Receipts and payments accounts|CC16a| |For the period|01/04/2023|31/03/2024| |To| |from| |ee| |Section A Receipts and payments| |Unrestricted|Restricted|Endowment| |Total funds|Last year| |funds|funds|funds| |to the nearest| |to the nearest £|to the nearest £|to the nearest £|to the nearest £| |£| |A1 Receipts| |Donations and legacies|54,644|750|-|55,394|43,004| |Charitable activities|-|-|-|-|-| |Other trading activities|-|-|-|-|-| |Investments|4,218|-|-|4,218|74| |Separate material item of income|-|-|-|-|-| |Other|-|-|-|-|-| |-|-|-|-|-| |-|-|-|-|-| |Sub total|(Gross income for| |AR)|[ 58,862 ]|750|-|59,612|43,078| |A2 Asset and investment sales,| |(see table).| |-|-|-|-| |-|-|-|-|-| |Sub total|-|-|-|-|-| |Total receipts|58,862|750|-|59,612|43,078| |——|—|—| |A3 Payments| |Raising funds|3,296|-|-|3,296|710| |Charitable activities - Monks expenses|254|-|-|254|1,717| |Buddhist Academy expenses|-|-|-|-|1,137| |Support and management costs|33,991|1,100|-|35,090|19,459| |Donations|1,000|500|-|1,500|3,880| |-|-|-|-| |-|-|-|-|-| |-|-|-|-|-| |-|-|-|-|-| |Sub total|[ 38,541 ]|1,600|-|40,141|26,903| |A4 Asset and investment| |purchases, (see table)| |Fixtures, Fittings, Equipment|192,510|-|-|192,510|3,796| |-|-|-|-| |Sub total|[ 192,510 ]|-|-|192,510|3,796| |Total payments|===|231,052|1,600|-|=|232,651|—|30,699| |Net of receipts/(payments)|- 172,190|- 850|- - 173,040|12,379| |A5 Transfers between funds|-|- -|-| |A6 Cash funds last year end|664,841|31,010|-|695,851|683,472| |Cash funds this year end|492,651|30,161|- 522,812|695,851|

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Page 1

Section B Statement of assets and liabilities at the end of the period Section B Statement of assets and liabilities at the end of the period Section B Statement of assets and liabilities at the end of the period
Categories
Signed by one or two trustees on
behalf of all the trustees
B5 Liabilities
B3 Investment assets
B2 Other monetary assets
B4 Assets retained for the
charity’s own use
B1 Cash funds
Details
Details
Total cash funds
(agree balances with receipts and payments
account(s))
Cash at bank and in hand
Details
Details
Freehold land & buildings
Motor vehicles
Fixtures, fittings and equipment
Details
Signature
Unrestricted
funds
Restricted
funds
to nearest £
to nearest £
492,651
30,161
-
-
-
-
492,651
30,161
OK
OK
Unrestricted
funds
Restricted
funds
to nearest £
to nearest £
-
-
-
-
-
-
-
-
-
-
-
-
Fund to which
asset belongs
Cost (optional)
-
-
-
-
-
Fund to which
asset belongs
Cost (optional)
Unrestricted
1,053,415
Unrestricted
8,300
Unrestricted
13,128
-
-
-
-
-
-
Fund to which
liability relates
Amount due
(optional)
-
-
-
-
-
Print Name
Dr Maung Maung Kyi
Endowment
funds
to nearest £
-
-
-
-
OK
Endowment
funds
to nearest £
-
-
-
-
-
-
Current value
(optional)
-
-
-
-
-
Current value
(optional)
-
-
-
-
-
-
-
-
-
When due
(optional)
Date of
approval
15/01/2025

Page 2

Independent examiner's report on the accounts

Section A Independent Examiner’s Report ~~ee~~

Report to the trustees/ Birmingham Buddhist Vihara Trust members of On accounts for the year 31/03/2024 Charity no 513368 ended Set out on pages 1,2

I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31/03/2024.

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”).

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 the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent I have completed my examination. I confirm that no material matters have examiner's statement come to my attention in connection with the examination which gives me cause to believe that in, any material respect:

I 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.

Signed: Date: 15/01/2025 Name: Ahmet Dervish ~~SY~~ Relevant professional Institute of Financial Accountants qualification(s) or body: AFA MIPA Address: A Dervish & Co Limited, 496-498 Bearwood Road, Bearwood, B66 4HB.

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IER