2023-03-31-accounts - Ilkeston & District Centre For Voluntary Service, The Flamsteed Centre

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Treasurers Report 2022/23

As we have come out of covid restrictions life at the Flamsteed centre has continued, unfortunately not all groups returned . SOBS moved to bigger premises, all this had a big impact on our finances. We put the hall hire up by 50p per hour, we chose this amount as we were aware that the small community groups who hire space from us were also struggling to stay afloat. We will look at another increase in 2024.

We no longer receive funding from DCC. We are looking at other sources that will fund core cost.

It is likely there will be increases in the day care cost from 2024 as running cost have risen substantially. We want to continue the much needed service of dementia daycare but need more revenue to do so.

We have set up a go fund me page and have received several donation from pay pal giving fund, so with the determination of the staff we are heading in the right direction.

Many thanks again to our manager and the staff and volunteers and all the people who support the Flamsteed Centre in the background.

John Holmes Cam MRpharmS

KLN ACCOUNTANCY SERVICES LIKOITE D ILKESTON & DISTRICT CENTRE FOR VOLUNTARY SERVICES FINANCIAL STATEMENTS FOR 31 MARCH ?023 Charit> Number5148(yO wwwMnaccountan0Éervicesco.uk infc4Dklnxcountanfftrvwcauk accountancy & taxation requirements aatl

ILKESTON & DISTRICT CF)TRE FOR N'OLI'NTARY SERVICE FINANCIAL STATEMF.NTS Tr'EAR ENDED 31 M.4RCH 2023 Conients Page MembeTS of ihc and prof¢s5ional adi'iser Trustces, annua] ret ?4 Independent examiners retK)rt Sialemeni of financial acii&ities Balance Sheet Notes io the financial siwemenrs 8-13

ILKE.(iTON & DISTRACT CE)TRE FOR N'OLI'NTARI. SERVICE MEMBEIL4i QF THF. COMMITTEE YEAR ENDED 31 lARCH 2023 The board of trSIrt5 Chair". Mr. B. B Ton Deput% Chair.. Mrs. A. Bow'¢r Treasurer.. Mr J. H. Cam M.R.Pham)S Trusiee: Mrs. L.Beresford Rtgisiered IDQ VS Flams*ed Centre Albert Street Ilkesion Derbjshire DE7 4GU ldependent Ei¥mityer KLN Accountanci Ser% ices Ltd -) Basford House Derb%. Road Heanor Derbi shire DF.75 7QL

ILKE6iTON & DISTIUCT CEI%TRE FOR VOLIINTARI, (iERVICE I'E.4R ENDED 31 %1.4RCH 2023 TRI"STEES.4N)I"AL REPORT The irusiees have pleasure in preseniing their report and the unaudited financial siaiements of the chariti l-or ihc %ear ended 31 March 10)3. OBJECTIVE l. To promoie an! charitsble purwses for ihe benefii of ihe ¢ommuniii of Ilkesion and district and in partirularthe adkancemeniof educ10 ihefunheran¢eofhealthandihe reliefof potrcrt!. disiress and sickness. To promote and organise ¢ooperaiion in lheach1eement ol-lhe aiK)i'e purpose8and ioihai end io bring. logciher i'oluniarn organisaiions and memr$ of the community to be engagwed Én the funherdnL¢ ol.the aknie puryx*ses lIhin lh¢ area ofbenefit. SLMM.4RI' OFTHF. 11.41% .4CTII'ITIES I"NDERTAKEN FOR THE PI'BLIC BE)F.FIT I RELATION TOTHE.SE ()WF.crs In planning our activities for ihe vear. ¢ kept in mind th¢ Charity Commissions guidance on public benefit at our injstees meeiings. Ilkeston & Districi Centre for Voluntar¥ Seri'i¢¢s is io all individuals irre5ctiVe of ¢. gender or oiher personal circumstances. FINANCIAL ACTIVITIF.S AI%D RESI'LTS The resul1.8 fortheyear.and ihecharit) 5 financial EM)siiion at iheend ofiheN'ear.ar¢shown in the attached financial siaiements. The Association aims to build upreseNe5 iocoi'er3 months0ratingcOs in the ¢ventof adrop in income. Rese¢5 held as ai March 3151 fj0?i ere £1 I.731.

ILKF.STON & DISTRICT CENTRF. FOR N'OLI'NTARI, SERVICE YEAR ENDED 31 MARCH 2023 STRUCTURE. GOVERNANCE AND AGEMENT Ilkeston & District Cenire for VolunthTh Sernice5 is a regisiered charip". number 514860. The charii) s gov¢rning d(Kument 15 a consiiiulion adopted on ?7 Februan )(K]7 amended on 29 MaN ?007 and .4pril ?009. The chari1% s registered otTice is. ItKVS Flamsteed Cenire. Alrt Street. Ilkeston. l)erbi shire. DE7 SOU Trysttt selettion mrthod5 The CharitN' undenake5. when ihe nttd ari5e4. a sKi11s audil to deiern)ine th¢ Tequiremellts of ihe trusiee IXMJ!.. If a sk'ill short3gTe is ideniilied. approaches are mad¢ io specific Ople identified as havin¥ these skills Risk m#n8geThent policy The irustees e.xamine the major risks that the charit%" faces each financial Nrar when preparing and updating ihe Sirdtegic plan. The charitN has deieloped sN'siems io monitor and control these risks io miligaie an)" impact thai theN ma%" hai'e on ihe charit¥ in the fuiure. Reuisiered oifice.. IDC'VS Flamsteed Cenire. Alb¢rt S¢red. Ilkesion. tkrbyshire. DE7 4GU Si¥ned on bef ofihe Itee5 Mr John H Cam M.R.PharniS Tr¢gsurer

ILKESI"ON & DISTRICT CENTRE. FOR VOLUNTARY SERVICE I"E.4R E)DED 31 IIARCH 2013 Indtptndenl Exminer's Rtport lo ihe Ilkeston &. Di5trirt Celltre for Sern'iTe5 I relrt on the accounts of ihe ¢harit) for ihe year ended 31 March ?(>?"i MhÈch are sei out on pages 6 to li. Rtspt¢livt respoiisibililie5 of 1rn51ee5 afjd exminer The trustees (Ishi) are a150 ihe diTeciors ol- Ihe companv for the purFM)5es of companTr¥ lawl are responsible lor the prepardlion ofihe accounis. The irusiees consider ihat an audil is not rcquired for this l'ear under seciion 1441?) of the Chariiie5 A¢1 )01 I (the examination is needed. ?0 I I ACE) and that an independeni Havingsaii5fied m)'seifihaiihe charii! isThTrrsubject toanaudit uDdercomronJ' lawand iseligible for indeF¢ndeni ¢xaminaiion. li is m) reSFonsibiliN io= examine the accounts under section 145 ofihe ?01 l Act. follom ihe procedure5 laid dOn in the ¥enerdl Directions giien bi ihe Charit% Commtssion lunderseciiun 14£1 Sxbiol-the !01 l Acl. a5 amendedl- and statc hether panicular matters hav¢ ome io m). atteniion. Basis of indtptndtt)t rx•wintr's stxttmeni MJ examinaiion was carried oui in &cordance wilh general Dirtttions giwen b! ihe Chariry. Commission. An examination includes a rei It of the accouniin¥ records Kept bN the charitN 3nd a comparison of the ac¢ounis presenied M'ith those record8. li also includes considerdtion of an>. UllU5ual iiems ordisclosure5 intheaccounis aJvJ seekingexplanations from N'ou as irusiee5 ¢oncerning an) such mailers. The procedures undenaken do noi proi ide all ihe eN'idence ihat would be required in an audit. and consequentl% no opinion is giien as io Mheiher ihe accounts present a-true and fair view" and ihe report is limiied io ih05e matter5 w out in ihe siaiemeni belo. Independtttt exarniner's 5141emeTrt In connection 'Ith m% exarninaiion. rK) maner h&5 come io mi. atteniion-. Which give5 me reasonable cause io believe ihaL in anv material resp¢cL the requirements io keep accountin¥ records in accordance *ith seclion 130 octhe Aa- and to prepare accounis h1¢h accord wilh accounting record& cotnpl). Mith ihe accouniing requireTn¢nis of Ihe Aci.. or iowhich. in Mvoplnio attention should bedramn in 1¢f10enbl¢ a prOprrund51andlng0f the COunt5 to be reached. Dale- 16/DI '?024 Signed.. Narne.. Kym L Needham FMAAT AATQB Address.. KI_N AccoUnncl S¢r%ices Ltd l-? B&s(ord House Derbl Rd Heanor Derbi'shtre DE75 7QL

ILKESTON & DISTRICT CENTRE FOR VOLUNTARY SERVICE STATEMENT OF FINACIAL ACTIVITY YEAR ENDED MARCH 31"2D13 TolAI FTrdS Year 10 31 M¥r 2023 Total FuDd$ 'ear tojl Mar 2022 I'Trrestri¢ted Fllnd5 Restrifted Funds Income frorn: (Jentraled funds Dundlions Grants receivable 4.660 4.660 168 15.600 Oiher income Investment income 48.lio 48.lio 29.2119 Tol81 incoming re50urc¢s 68.i90 68.ilx 0(1.482 Expenditur¢ on: Raising funds Charitable aeii% itics Total resourcesexpended 87.58? 87.58? 86.4&4 87.58? 87.48? 86.4&5 et incominOutgoing) resource5 before trdwslers (19.1921 119.1911 (?6.0031 Transfer tween tunds Net incomit)WloutgoiDgl Resourres for the wear (19.19?) 119.19? 1?6.0011 Balances broughi forward Balances caled foard 30.9?3 30.9?3 30.9.3 Th¢ chariiy ha5 no recognised gatns or Ioss¢s thher than the results for the )ear as set out alx>ve. All of the aciiN ilies of the chari are cl&s5ed as continuing. The Dotes on pa%es 8 10 13 form part of ihe5e fin•ffjci*l stAtement

ILKESTON & DIS I RICT CENTRE FOR VOLUNTARY SERVICE BALANCE SHEET 31 March 2023 2023 2022 Toie Fixed AViet5 TanbTiblL as5Lts Currenl assets Cash ai bank and in hand 12i95 Crediiors- #mounts f811ing due wiihin one •ear (664 306 ei eurrent att$ 30.9?3 Total assets less curreni liabilities 30.923 Net assetsllli8bilitiesl 30.913 Funds ResifiLted Gener Reserves TOTAL FLNDS Th¢ financial siaiements were approved bv th¢ mem15 of ihe commillee on ihe and signed on their behalf - Mr John H Cam M.R.PhamiS Tre&%urer The notes 011 P8ges 8 10 13 form prt of these fin¥nci*l stAlernentL

ILKESTON & DISTRICT CENTRE FOR VOLUNTARY SF.RVICE NOTES TO THE FIliANCIAL STATEMENTS YEAR ENDED31 MARCH 2023 Accounting policies The priniipal a¢couniing wilicies adopied. jud2ements and kev sources of estimation uncenainrv in ihe preparniion of ihe firun¢ial slatements are as follo5.. Charili informalio Ilk¢ston & District CeT)trc for Voluniar% SeTrice. The Lhariti's r¢gist¢rcd oifice is IDCVS Flamst¢cd Centre. Alben SireeL Ilkesion. Derbi shire. DE7 5GU. At theend of ihe Nearthere er¢ 4 Trust¢cs 1.1 Arcounling conbentio These dLLuunits hd¥i prcpared in accordance 1[h FRS IO• "The Financial Reponing Standard applicabl¢ in thl UK and Republic of Ireland" I-FRS lol"). "Accouniing and Rewning bi Chariiies" the Statem¢ni of RccoTnmended Prdciice lorchariiies appli'in¥ FRS l O• Ihe Companies Act ?006 and UK Generall! Accepied Accounting Praciice a5 li apples from l JanLbar¥ 2015.Thecharit!' is a Public Benefii Eniii%' asdefined bi. FRS 102. The accounis are prepared in Si¢rling hich is ihe funciional ¢urrencv of the charity- Monetar) amounis in ihese linancial stalements io ihe nearesi £. The acLouniq haNe ken prepared on historical cosi cOnention apart from freehold PrOrtY thai is¢arriedai mark.ei i alue. The principal accouniing tM)licies adopied areseioui k10. The accounts for the Near ended i l March ?0?3 are preparEd in accordance with FRS 102. The Financial RewninL) Sthndard appli¢able in the LIK and Republic of Ireland. The date of transition io FRS 10? aS l April ?01 S. 1.2 Going ¢onc¢TII Ai the tiTne of appro ing ihe account& the Iru5tees hai'e a rvdsonable expectaiion ihai the chariiN hasadequaie resourcesioconiinue inoperdiional eiisience forthe I-0See2b1¢ luture. Thus the Trusiees coniinue io adopi ihe going concern basis of accouniing in preparing ihe accounts. IJ Cbsrit*ble FuDds Unrc51ricicd i-unds are aNailable for use at the discretion ofihe uustees in funherance ofthe general objectives ol.the charit}. Designated lunds are unresiricied funds earniark"¢d b! ihe trustees for particular purwses. R¢5tricl¢d tund8 arc subjected to resiriciions on iheir expenditure imFK)sed by the donor or througTh the l¢rrns of an apttal. 1.4 Incoming resources Al l inLoinii)u? resourLes are includ¢d in th¢ SOFA hen the chariti is legall%' eniitled io ihe inL()me and ihe amount can be quaniified 1th reasonable accurac!. Gifis in kind have included al market i'alueof gifts receii.ed and inassels acquired. Noamounis are included in the financial siaiements for s¢r%'ice5 donated bi volunieers.

ILKESTON & DISTRICT CEN"fRE FOR VOLUNTARY SERVICE OTES TOTHE FINANCIAL STATEMENTS YEAR ENDED31 MARCH 202J l S Re50urees expended All expenditure is accounted for on an arm5 imsis and has bttn cl&%sified under headings Ihai a¥greb?aie all costs relatin¥ 10 the trdiegoTh. ..here costs cannot be directl! ambuied io particular heddings. the! hae been allocated io adi% iiies on a basis consisieni Miih use ol-the re%ources. Fund-raising costs are those IncU¢d in 5ttkin¥ %'oluntar% contributions and do not include the costs of d15semtlI1B information in the support of the charitabl¢ xiivitie& 1.6 Debtors Trade and other debtors are recognised ai the selllement amouni due after an! trade discounts otTered. PrepaNTnents are %'alued ai the amourn pr¢paid nei of ani trade discounis due. 1.7 Cash and t#sh equi%"*ltnis Cash and cash equii'altn15 include c&sh in hand dep)sits held ai call with Ik> other short• iemi liquid in¥'esimenis original maturities of three fflonths or le55. and banK' overdrafts. Bank overdrdfts are showTr within trrOM.1ngs in curreni liabiliiies. 1.8 Creditors and pro%isioDs Credilors and proi i5ions are recognts¢d where the charits. has a preseni obligation Te5ulting from a pasi eleni ihai M'ill probabl! result in the transfer of funds to a third pam and lh¢ amouni due io sellle ihe obligaiion can be measured or esiimaied reliabl!. Creditors and provL5ioll5 are nomalll recognised ai IheiT sdilemeni amouni after allom.ing for an!" irade diKounts due. 1.9 Finan¢i81 tnstrumenls The Lharitl ha5 Iinaniiaj awts and financial liabiliiies of a ki1 th qualify as basic financi insirumenis. Basic financi21 instruments are initiall) r¢cognis¢d at transartion valu¢ and subsequenilK me&8ured ai iheir senlemeni alUe. erecv%niiiiin offindnciollioI1iIets Financial liabiliiies are derecognised when the chaTiTh s conwaciual obligaiions expire or are discharged or cancelled. 1.10 F.mplo%"e¢ henefits The cos1 ol"an% unused holida) eniiilemeni is recognised in period in which the emplovee's services are receii'ed. Termination nefits are recognised immediatel>. as expens¢ wh¢n the charity is demonstrabl>' commined io tem)inate the emplo>Theni oran employee orto provide terminalion benetits. Tsxalioo The charli%" is exem from on income and 8ains falling w'ith section 505 of ihe Te$ Acl 1988 or section ?%? of ihe Taxation of Chargeable Gains Aci 199? io the extent ihai these are applied to its charitable obj¢¢ts.

ILKESTON & DISTRICT CENTRE FOR VOLUNTARY SERVICE NOTES TO THF. FIN.4NCIAL STATEMENTS YEAR ENDED31 MARCH 2023 1.1 l Depreci8tion Individual tixed &SSLils rosling £5.000 or more are capiialis¢d ai cosi and arL dcprcciaied over ih¢ir ¢siirnaiLd U%ilul iLibnomic lives on a slraighi lini hdl.% li)11{1I4%.'- Assel ca¢egon" rgte "quipmini Criticg18t¢nUllling eslimates 8nd judgemeDt5 In Ihl dppli¢aiiiin <11" Ihi LhdritN % aLLhTruniin¥ pvlicies. thc iru%iee5 are required li) make .jud&i'm<'nl%. L%i1maiL and iLs%umpiion% alMNJi the caTr% in¥ am()uni (If asqcis and liobilitie5 thai are noi rLadtly dppareni Iri)m i)thLr }urceS..1c L11Mle lind a5)(1d1¢ a4mpli0nS based Lin hisii)riLal Lxp¢riLnce and L)thLT faclors thai are ¢c)nsidered io . relL'vani. Aciual resulis ma). dil-li'r frciTn ihLSL csiimaiis. Voluntar). income i)ial lunJs 'e8r iojl Marth 2023 Ilnre5tritted Re5trieled Fund5 Funds 'ear 10 315t Marth 2022 Donations 4.660 4.660 168 4 Gr815 receivgble Total Fund5 Yegrto31 l'tgrlo 31 M8r 202J l*r 2022 L'nre51ricted FthNd5 Restri¢¢ed Fund$ Derbi%hire Counii Coun¢il 15.< 15.0(Ml 5.h46 l..re1i'h C-ouncrl 31.105 5 Initresi receibable l'ear to Tr"ear to 31 %lsr 2022 2023 Bank inieresi receivable

ILKESI"ON & DISTRICT CENTRE FOR VOLUNTARY SERVICE NOTF.S TO THE FIIIANCIAL STATEMF.NT5 YEAR EINDED 31 IMARCH 2023 I)daIlL PTolii & Lv55 Acci)uni for ihL' yrar ended 31° Marth 2023 Incom¢ Jl.03.Z3 31.03.22 Transp(?n iniiim¢ '¢dnesdav Day cenire l)ay LLntre'5 3.?15 17.81AI 6.134 39.4?n ¥.jS0 4.660 15.ono 360 l)ondiions Cirani (JIIILL, hire Bank I"r¢t Exptnditu KL'ni l.ighi. heal & water RLpair% l() Iv()peny Wagcs IIMRC- h.2(In 4.0?1 5.1)10 45.X75 8.5x4 43.n?? 7.()6? 4.19.1 1.748 )84 PL'n%i11115 "I"LILphiillf &. IniLYn¢i P(1 &- %ldlii)Dery Tronspi)n Day ienirt costs 1'.4uipmLrii Wasll dispiisal I IIiu5Lhiild & clLaniTrg Sundry LXPL'n%L AcLI)uniJniy Prol.. lic.% & insuranrc Training 1.7i4 Shy ?4 6.lhl 10.489 3h 7911 457 1.175 551 ?.3yg ?.83X 343 l.i87 55 58? F.IC'E%% OF EIPE.%DITI'RE OI'ER IN<'QlE F.xpenditure on chariiable aciitriiies was £87.58?1 •0??= £86.485I ofwhich £Nil as resiricted l ?0?? £Nill

ILKESTON & DISTRICT LENTRE FOR VOLUNTARY SF.RVICF. NOTES TO THE FINANCIAL STATEMENTS YEAR FNDEDJI MARCH 2023 Net lexpenditthrellintome Net lexpendkturel.'income for ihe trear is stsied after charging'lcrediiing): 2023 2022 Independent Examinrfs Fees 550 Direetors xnd krv m*n•gemeTrt personnel During ihe J'ear 1rn51ee5 did not reLTive remuneration The key management personnel of th¢ chariTh consist of trus1¢. Ihe Chief Executive Officer and other members of the senior management team. 10 EThplovee5 The average monthl!. number of persons emplol'ed during the vear w&% Year to Yeario 31 MarLh ?02? 2023 Direct Charitable Staff Adminisiralion No eMplott earned more than £t.[K per annum. No inLSt¢es were reimbursed for expenditure. 12-

ILKESTON & DisfRILT CENTRE FOR VOLUNTARY SERVICE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH ?0?3 I l. Creditor5: 2023 ?0?? Oihtr ¢reditor5 Pal roll HM Revenue and C$10mS 158 506 1326) 632 Other Loans

ILKES'foN & DISTRICT CENTRE FOR VOLUNTARY SFRVICE. YF.AR ENDED31 MARCH 2023 Indtptndeut ExAMiner's Report lo the IlktstoTr & District Ceotrt for I'oltttaTh SeTVitt5 I rewn on ihe accounts ol-lheeharits forihe NeareTrJed i l March ?0?3 which aresei oul on pages 6 10 14. Resptctre rtsponsibilitit5 of tr1151ees •nd timiner The irusiee5 ho are alw th¢ director5 af Ihe compan) for the purw5¢5 of compan). lawl are responsible for Ihe preparation ol-lhe accounts. The trustee5 consider thai an audit is noi required for this N'ear under se10n 1441?} of the Charities Act ?0 I I (the ?0 I l Acll and that an independeni examination is needed. laving saiislitd m%sel(Ihatihe charits. is noi subjecltoanaudit undereomwiv lawand iseligible for indepeTxieni examination. li IS rponsibIlI. io: examine the accounts under section 144 of ?01 l Aa- follom the procedures laid doym in ihe general Directions giien b! the Charin Comtnission lunder section 14SISllblofthe ?0 I l Act. as amended).. and5tai¢ hether particularTnallers have come to m). attention. Basis of indtpendeni tA¥mintr's st•temtnt M! exatninaiion carried oui in accordance iiith generdl Direciions oiven the Charity Commission. An examinaiion irlUdeS a re% le of th¢ accounting records kepi b) Ihe charih anda comparison of th¢ accounts presenied H'ith ih05e records. It also includes con5ideraiion of any unusual iiemsordisclosures in thea¢counis and seekingexplanaiions from i.ouasirusieeseoncemin8 an) such matters. The procedures undertak'en do not pmi ide all ihe e%"idence thai 'OU[d be required in an audit. and consequentl% no opinii)n is ¥iien as io Mheiher ihe attounts present a'true and fair view and ihe report is limited to those matters sei oth in the stsiefftent belokn. Indtpendent exmiThrr'5 slattmtttt In ¢onneciion with examinatioTh rK) matt¢r has come to m%. ten110n. Which gives me reasonable ¢ause io beli¢v¢ ihaL in merial respecL ihe requirements io keep ac¢ounting records in accordance Miih 5ectton 130 of the Aci. and to prepare accoun15 which accord w'ith aCColIng record& cornpl). wilh ihe accountin8 requirements of the Aci: or towhiclL in my opinion. attention slxjuld bedrawi) inorder ioenable a prOr undersiandingof the accounts to reached. Signed.. Date-. 16iOI,'20?4 Name: Kym L Needham FMAAT AA TQB Address". KLN AccountarKi Servkees Lid l-? Basford Ilouse Derb¥ Road Heanor Derb)%hire DE.7$ 7QL

ILKES'foN & DISTRICT CENTRE FOR VOLUNTARY SFRVICE. YF.AR ENDED31 MARCH 2023 Indtptndeut ExAminer's Report lo the IlktstoTr & District Ceotrt for I'ol•ttt•Th SeThit¢s I rewn on ihe accounts ol-theeharits forihe N'¢areThJed i l March 2023 which aresei oul on pages 6 10 14. Resptclre rtsponsibilitits of tn151ees and tiaminer The irusiees ho are alw th¢ director5 al Ihe compan) for the PUT5¢9 of company law l are responsible for Ihe preparation ol-lhe accounts. The trustee5 consider thai an audit is noi required for this N'ear under section 1441?} of the Charities Act ?0 I I (the ?0 I l Act) and that an independeni examination is needed. lai'ing saiistied m)sel(thatihe charih. is noi subjecltoanaudit undereomwiv lawand iseligible for indepeTxieni examination. li is responsibÉliry' io: examine the accounts under sectton 144 of ?01 l Aa- follom the procedures laid doym in ihe general Directions giNen b! the Charin Commission lunder section 14SISllblofthe ?0 I l Act. as amended).. andstai¢ hether panicular tnallers havc come to m). attention. Basis of independeni tA4mintr's sttemtnt M! exatninaiion carried out in accordance iiith general Direciions oiven b% the Charity Commission. An examination iludeS a re% le of th¢ accounting records kepi b) Ihe charih anda Comparison of th¢ accounts presenied M'irh ih05e records. It also includes con5ideraiion of any unusual iiemsordisclosures in thea¢counis and seekingexplanaiions from i"ouasirusiees¢on¢emin8 an). such matters. The procedures undertak'en do not pmi ide all ihe e%"idence thai M'ould be required in an audit. and consequenill no opinii)n is ¥iien as io Mheiher ihe accounts present a'true and fair view and ihe rerrfTrrt is limited to those matters sei oth in the stsiement belokn. Indtpendent ex*mirtrr'5 Stattmtnt Ir] COnlI0n with examinaiioTh no matt¢r has come to m%. ten110D- Which give% me reasonable ¢ause io beli¢v¢ ihaL in merial re5pecL ihe requirements io keep accounling records in accordance Miih 5eeiion 130 of the Aci. and to prepare accounts which accord w'ith accounting record& cornpl). wilh ihe accountin8 requirements of th¢ Aci: or t0whic in my opinion. attention slxjuld bedrawi) inorder ioenable a prnr undersiandingof the accounts to reached. Signed.. Date.. 16iOI,'20?4 Name: Kym L Needham FMAAT AA TQB Address." KLN AccountsrKi Services Lid 1-2 Basford Ilouse Derb¥ Road Heanor Derb)%hire DE.7$ 7QL