2022-06-30-accounts

THE FAMILY HISTORY SOCIETY OF CHESHIRE (Charity no. 515168)

Trustees’ Annual Report to the Charity Commission for the Year 2021-2022

OBJECTS

The object of the charity is to advance the education of the public in the study of family history in all its many aspects.

GOVERNING DOCUMENT

The charity is an unincorporated association governed by its constitution, originally set up around 1969 and currently the “1999 Constitution as amended 20[th] October 2001 and 30[th] October 2021”.

CONTROL

Management of the Society is vested by the constitution in the trustees who are members of the executive committee, which meets three times a year, and consists of:

(a) Officers elected at the AGM:

Chairman Secretary Treasurer

and

Some Officials appointed to specific posts within the society

(b) Co-opted members and those who fill any casual vacancy

(c) One delegate representative from each of the 13 Local Groups and the Computer Club. All trustees are unpaid.

Many committee members have individual responsibility for the day-to-day operations of specific functions. Reporting is via their membership of the Society’s executive committee, supplemented in some cases by written reports. Sub-committees are sometimes set up to deal with particular issues. Of particular note is the permanent Financial Sub-committee, which has a major role in budgeting and financial overview.

The governance model for the Society was considered formally as part of the 2006/2007 Think Tank process. It did not reveal any need for change at that time. In the Spring of 2021, following advice from the Federation of Family History Societies, the Trustees and the Executive Committee reviewed the governance model to ensure that it reflected changes in the format of meetings and administrative procedures during the pandemic. They were also mindful that some of these changes had proved beneficial and that the Society’s Constitution and governance model should be amended to enable the Society to benefit from the wider opportunities presented by the digital age. The amendments to the Society’s administrative and meeting procedures and protocols included the ability to hold Annual General Meetings and other meetings on-line as well as in person, to vary the timings of meetings in exceptional circumstances, and to allow flexibility in the time periods for tenure of offices. These were presented to the Annual General Meeting on 30[th] October 2021 and were approved by those attending.

TRUSTEES

The Chairman for the reporting period 2021-2022 was Robert Alan Bennett of 8 Barford Drive, Lowton, Warrington WA3 1DD.

The charity’s principal address is that of the Mobberley Research Centre, Rajar Building, Town Lane, Mobberley, WA16 7ER.

A list of the trustees is attached. It contains names of those who held that position during the financial year and who have continued up to the date of this document.

Preparation of new trustees for their general role as trustees is met by supplying a copy of Charity Commission guidance, Publication CC3, ‘The essential Trustee’ and copies of recent accounts and minutes of recent committee meetings. Some tasks undertaken by specific trustees require prior capability, such as financial literacy, or need induction training to cope with particular demands of the job.

PLANNING

The bulk of the Society’s activities are planned in advance. However, some aspects of the society’s activities are necessarily opportunistic rather than susceptible to considered planning. For example, library acquisitions depend on available funds and suitable works and collections coming up for sale or storage in an archive.

ADVISERS

The society is a member of the Federation of Family History Societies (FFHS). Membership brings with it advice on matters relevant to the conduct of the society’s affairs, either from FFHS staff or from their legal advisers or insurers. The Society contracts out some accounting functions and this may include an element of advice. Advice is sometimes sought from members of the society who have suitable expertise.

RISK

There appear to be no major risks to which the Society is exposed that are not covered by the insurance arranged through the FFHS. Assets insurance is provided by Aviva Insurance.

DATA PROTECTION

The Society is committed to complying with all relevant data protection legislation.

INDEPENDENT EXAMINER

The constitution calls for an independent examiner or auditor to be appointed. The independent examiner for the period was Messrs. Heywood Shepherd, Chartered Accountants, 1 Park St, Macclesfield, Cheshire SK11 6SR.

ACCOUNTS

The accounts are presented on an accruals basis. The central accounts have been consolidated with the accounts of the computer club and the 13 local groups to generate the annual financial report. The Society is not registered for VAT, but is registered for VATMOSS in the Republic of Ireland for digital sales in the EU.

RESERVES

The total monetary assets (Net Current Assets) in the consolidated accounts are shown as: £169,802

The committee has determined (report, December 1999) that the reserves within its central accounts should be targeted at between one third and two thirds of its annual subscription. These reserves consist of: working capital; funds for the purchase of research materials; equipment; renewal provision; and provision for unforeseen expenditure. For the year ending 30[th] June 2022 the annual subscription income was £22,622. Reserves are currently in excess of target. The trustees are satisfied that the reserves policy is appropriate and the level of reserves this year is suitable for the prevailing circumstances.

PUBLIC BENEFIT REPORTING REQUIREMENT

The next section charts the activities of the Society during the reporting year. This has been prepared with regard to the guidance in the Charity Commission’s brochure PB1 “Charities and Public Benefit” published in September 2013.

ACTIVITIES, ACHIEVEMENTS and PUBLIC BENEFIT 2021-22

In accordance with public health restrictions and guidance during the pandemic, the Society’s family history research centres at Mobberley and Crewe were closed and local group meetings were suspended. The reporting year 2021-2022 has seen the Society resume many of these activities. The Society’s Executive Committee meetings have continued to be held online, an advantage since its membership is drawn from all parts of the historic County of Cheshire. The 2021 Annual General Meeting was an online event, but the added attraction of a nationally known speaker ensured that attendance was greater than in previous years, and out of County and worldwide members were able to participate in the functioning of their Society. This was repeated in 2022 with the same success. The Cheshire Family History Seminar Series of on-line talks and presentations by nationally known figures was a new initiative which commenced in the autumn of 2021 with monthly meetings. It was a great success with members from outside Cheshire and from overseas able to attend and to benefit from their membership of the Society. There is a full programme for 2022-2023.

Membership

A substantial percentage of the members now join via the internet and this facilitates our ability to address a geographically wide public. The Society has updated its membership forms to meet the changes required by the new GDPR regulations. A gradual decline in membership over recent years is a matter of concern to the Society. Renewals in 2022 continued to reflect that decline although many members continue to express their appreciation of the Society’s response to the pandemic and to the new opportunities provided by online meetings. New members have joined as interest in family history expanded during the last two years. The challenge is to retain them. Given the circumstances membership numbers have held up well, supported by significant improvements in the arrangements for new members.

Mobberley Research Centre

The Mobberley Research Centre is at The Rajar Building, Town Lane, Mobberley, WA16 7ER. These premises provide light and bright accommodation, good access and space for the Society’s extensive collection of documents and computer resources. The Macclesfield Newspaper Archive is now housed at the Research Centre.

The Rajar Building is owned by Mobberley Parish Council and was the subject of refurbishment with the aid of an S106 agreement following planning permission for new homes in the village.

The Research Centre is staffed by volunteers and is overseen by a Management Committee.

The Centre is the focus of our service provision, providing an invaluable resource for the Society in general and for members at the eastern side of the county in particular. It is open to non-members for a small donation. The multifunctional machines that handle media and copying continue to reinforce their value to the society and to make the wide range of resources available for research. The turnover of volunteers, who provide advice and support for visitors, to staff the centre remains low but, when people move on, it is usually possible to find suitable new volunteers. The Centre continues to respond to the increase in on-line genealogical information although Find My Past, Ancestry and The Genealogist websites, remain the preferred and cost-effective sites accessed by subscription, together with access to the many free to search sites.

Following Government guide-lines the Research Centre was closed for the entire 2020-2021 reporting year. Following a review of the situation and of all relevant risk assessments in the spring and summer of 2021 the Centre was successfully reopened in September 2021. Although visitor numbers remained low initially, they increased as people became more confident. The closure of the Centre has further delayed the Society’s application to have the Centre become a Family Search Affiliate Library.

Crewe Family History Unit

This is based in the Crewe Municipal Building, in rooms provided by Cheshire East Council . It holds a good cross section of research material including free access to the same websites as the Mobberley Research Centre, local parish registers, an extensive library and the Crewe and District and South East Cheshire local history archives. The Unit is run by volunteers and opens two days a week and on occasional Saturdays. The Unit also has a space for talks and displays.

The Crewe Research Centre was also closed throughout the 2020-2021 reporting year. Preparations were made for re-opening and the appropriate risk assessments were completed but the Society did not get permission to re-open from Cheshire East Council until the Spring of 2022.

Internet presence

The Society’s internet played a vital part in its response the challenges of the pandemic and it has continued to provide an invaluable line of communication to members. There is a monthly newsletter, sent out to all members for whom it has an email address. This gives information, news and hints, advising members of upcoming events in the family history world and links to useful websites. The Society’s presence on Facebook and Twitter has been enhanced and consolidated proving a valuable resource for members and non-members alike. All these areas of online actively are constantly reviewed and updated to ensure that the best information and encouragement is given.

The Society’s website itself is reviewed constantly to allow improvement and updates following feedback from users. It is accessed by members and non-members alike. The Webmaster and his Web Assistant have ensured that members are fully cognisant of the opportunities the site offers. All group leaders can manage their own web presence in a time efficient way providing members with information about group activities and other local events and projects. Such activities, and the broader opportunities now available, enhance membership of the Society. Easily accessible information available on line for the general public raises the Society’s profile and encourages new members to join and to pursue the study of family history. An active online Forum allows members and non-members to raise issues and problems they are facing in their research and to discuss possible solutions with other users. New members can thus benefit from the experience of others. The Members’ only section of the site gives them access to documentation relevant to the society’s activities. After an extensive, and ongoing, digitisation of its resources the Society’s online shop offers a wide range of digitised resources for download and CDs for which it owns the copyright and other items of interest to family historians. The website also has links to other relevant family history sites where members and the general public can pursue their research. All of this benefits the society’s members and researchers worldwide.

The Society also hosts and manages the website for the North West Group of Family History Societies.

Electronic projects

Electronic records of Cheshire related material are produced from the projects undertaken by our groups, volunteers, members and others. Microfiche and CD/DVD resources are being replaced as more of the Society’s resources are digitised for download through the online shop and for placement on commercial family history sites.

Local Groups

The Society’s local groups provide a focus for people in specific localities in Cheshire. A popular and important part of our work is undertaken by these groups, with group committee members providing local knowledge, organising talks, undertaking the collection of data and making this available worldwide, and helping members and the public with their research at local help desks in libraries and other community facilities. In the 2021-2022 reporting year the Society had 13 Local Groups operating across the historic County of Cheshire. Its Middlesex Group has been moribund for several years but after negotiation with other Family History Societies based in the North West it is hoped that members resident in or around the capital will be able to join others with family history roots in the North West

in a regional group.

2021-2022 saw the local groups resume their wider activities. Many had collaborated with neighbouring groups to offer online meetings to members during the lockdown period. The programmes devised for the 2021-2022 reporting period mixed face to face meetings with online sessions, local group leaders having recognised that these provided a benefit for out of county members with an interest in their local area. Some groups successfully experimented with hybrid meetings. Some local research, however, did discover that the traditional meeting continues to attract non-members to the Society’s activities.

The Computer Club

The Computer Club plays an important role in providing advice on all aspects of the digital world, holding regular meetings to address current issues and problems and to look at new initiatives and sources of information relevant to family historians.

The Computer Club pioneered the use of online meetings discovering that more people attended than did a physical meeting and that members from all over the country, and elsewhere in the world, were willing and able to interact with the Society. Online working has also enabled small groups with particular interests to be formed which can then feed back to the Club and the Society.

Magazine

The society’s magazine, the Cheshire Ancestor, remains a focus of communication with our members. It is produced quarterly and continues to be both entertaining and a mine of useful information. It has won the Federation of Family History Societies’ “ Elizabeth Simpson Award ” several times for the best magazine. As a result of increased publishing and postage costs members have the opportunity of receiving an electronic version of the magazine at a lower subscription rate but a significant number of members prefer to continue to receive the magazine in paper format. The journal is distributed to the major libraries, archive offices and local studies libraries throughout the historic county of Cheshire covering the following modern local authority areas: Cheshire East, Cheshire West and Chester, Wirral, Halton, Stockport, Trafford and Tameside. It is hoped that this will raise the Society’s profile and attract members from those who are using these resource centres at the beginning of their family history journey.

Transcription, indexing and publications

Considerable time and effort continues to be put in by members to projects for the transcription and/or indexing of all sorts of written historical records and also of gravestones, war memorials and other relevant data. This benefits all those in this country and overseas who have Cheshire ancestry. The publication of these results online as downloads through the Society’s online shop, in book form, or as CDs enables access for those who are unable to visit local Cheshire facilities through disability or distance. This is a public service that most or all family history societies, and other historical organisations, undertake.

Lectures

The Society is always ready to provide speakers to educate the public at formal education establishments or at meetings of other organisations, including those that do not have a historical focus. Our own meetings often include speakers on wider aspects of social, local, national and international history that put family history in context. These local group meetings are advertised locally and non-members are invited to attend. Beginner’s days are run in various parts of the county and Family History Awareness and Heritage Days are run in local libraries and churches by group members of our society. Family history classes are also run at our research centre. The Society continues to investigate ways in which this part of its activities could be moved online.

Help Desk Advice

Some of our groups provide a help desk service in their local library and other community facilities for

members of the public who are interested in tracing their family tree or need on-going advice. This service is for members and non-members alike, and is resuming after the pandemic restrictions.

Existing Services

Recent restrictions have limited the existing activities and services, for example book stall, journal distribution, evening classes in family history, day schools for beginners, group meetings, open days, publicity and research advice. These activities will continue to provide the backbone of our services and support to members and, through their endeavours, the wider public. A look-up service using our transcription records has been established at the Research Centre available to members. The online Forum and the website itself are another valuable tool for family historians, members and non-members alike and is proving an effective means of extending the services the Society can provide.

Co-operation with others

The society is a member of the Federation of Family History Societies and of the North West Group of Family History Societies and liaises with other family history societies, local Registrars, local studies officers and the media. There is good co-operation with the Cheshire Archives and Local Studies (CALS) and the Society continues to be actively engaged in the ongoing consultation on the future of the archive service within Cheshire and the role that the Society can have in these future developments. A Memorandum of Understanding was agreed with both the Cheshire Local Authorities as part of the bid for Heritage Lottery Funding for the Archives Project. The Society also works with the Wirral Archives Services, is a member of the Cheshire Local History Association and the Lancashire Parish Registers Society.

Volunteer Activities

The Society can only function through the work of its volunteers. A survey undertaken in the 20172018 reporting year indicated over 20,000 hours contributed by volunteers, equivalent to around 12 full time staff and over £150,000 at the national minimum wage. The Trustees would wish to acknowledge the debt that is owed to all those who give willingly of their time to further the objectives of the Society and for the benefit of the public.

Review

A primary aim of the committee is to maximise both the services available to members and the services that members provide to the public at large. The way in which these services are undertaken is reviewed regularly to ensure that advantage is taken of new opportunities.

ATTACHMENTS

List of trustees during the financial year ending 30[th] June 2022. DECLARATION Signed with the authority of the trustees,

Robert Alan Bennett

Robert Alan Bennett (Feb 2, 2023 15:27 GMT)

R.A.Bennett

Chairman 21[st] January 2023

FHSC Trustee List

Those who occupied a position as Trustee of the Family History Society of Cheshire for the Reporting Year 1[st] July 2021 to 30[th] June 2022:

BENNETT Robert Alan, DAVENPORT Peter, GUYTON David, HAMILTON Sheila, JOHNSON Geoff, LAIDLAW Jean, MARTIN Howard, MITCHELL, Sheila, MOORE Angela, OLIVER Gay, ROWLEY, Peter, RUGMAN Rev Hazel, SANT, Anthony, SPATE Margaret, SMETHAM David, SMETHAM Lesley THOMAS David, WRIGHT Robert.

THE FAMILY HISTORY SOCIETY OF CHESHIRE ACCOUNTS FOR THE YEAR ENDED 30TH JUNE 2022 HEYWOOD SHEPHERD CHARTERED ACCOUNTANTS

THE FAMILY HISTORY SOCIETY OF CHESHIRE ANNUAL ACCOUNTS FOR THE YEAR ENDED 30TH JUNE 2022 STATEMENT OF INCOME & EXPENDITURE 2022 2021 INCOME Subscriptions (fhis year only) Interest on Deposits Gift Aid Refunds Book Sales Fiche Sales CD Sales Research Rooms- Mobberfey Royalties Website Income 22,622 1.198 3.625 136 25,297 1.468 143 19 702 263 780 806 1.009 1,071 819 Total Income for year 30,445 2g.519 EXPENDITURE Magazine Printing Magazine Postage Capitation to Groups Insurance & FFHS Subscription Subscriplions Book Purchases for Resale CD Purchases for Resale Membership Expenses Research Rooms- Mobberley Crewe Res88rch Centre Projects Website Expenses Committee Costs Accountancy Charges Other Expenditure Depreciation 5.275 4.473 7.(K)O 1.431 5,335 4,039 7,000 1,623 65 374 82 312 10,008 614 167 942 40 3,390 904 90 1,129 73 542 10,243 50 1,229 3,636 817 75 Total Expenditure for the year 36,073 34.985 (Deficit)ISurplus for the year (5,628) (5,466)

THE FAMILY HISTORY SOCIETY OF CHESHIRE ANNUALACCOUNTS FOR THE YEAR ENDED 30TH JUNE 2022 BALANCE SHEET 2022 2022 2021 2021 Tangible Fixed Assets Equipment at Cost Additions during year 13.690 13,690 13,690 13.400 13.690 13,325 Less: Aggregate Depreciation 290 365 Fumtture & Other Equipment at Cost Less: Aggregate DeprecAation 4,371 4.371 4,371 4,371 Microfiche Library at Cost Less.. Aggregate Depreciation 1,422 1,422 1,422 1,422 Mobberley Leasehold Improvements at Cost Less.. Aggregate Depreciation 5.759 5,759 5.759 5,759 Library Books at Cost 45.388 45,678 45,388 45,753 Current Assets Stock Sundry Debtors Prepayments Cash 8t Bank Cash in Hand 2,300 2,029 3,407 120,499 3,406 2,032 3,144 126,783 50 135.415 128.235 Current Liabilities Subscriptions ReceNed in Advance Accruals 6,641 1,248 7,889 7.020 2.496 9.516 Net Current Assets 120,346 125.899 TOTAL ASSETS 166,024 171,652 Financed by: Society Funds Balance at 1st July 2021 (Deficit)ISurplus for year 171.652 (5.628) 177,118 (5,466) 166.024 171.652

THE FAMILY HISTORY SOCIETY OF CHESHIRE CONSOLIDATED ACCOUNTS FOR THE YEAR ENDED 30TH JUNE 2022 STATEMENT OF INCOME & EXPENDITURE 2022 2021 INCOME Subscriptions (fhis year only) Interest on Deposits Gift Aid Refunds Book Sales Fiche Sales CD Sales Research Rooms - Mobberley Royalties Donations Other Income Door Money Project Income Website Income 22,622 1,201 3,625 240 25,297 1,470 137 19 749 263 780 806 27 339 1.098 1,071 100 221 30 80 819 1,009 Total Income for year 32,016 29,993 EXPENDITURE Magazine Printing Magazine Postage Insurance & FFHS Subscription Subscriptions Book Purchases for Resale CD Purchases for Resale Membership Expenses Research Rooms - Mobberley Crewe Research Centre Projects Website Expenses Committee Costs Room Hire Accountancy Charges Library Expenses Other Expenditure Speakers Refreshments Donations and Gratuities Depreciation 5.275 4.473 1,431 5.335 4.039 1.623 65 374 81 312 10,008 614 207 942 40 164 3,390 1,129 73 542 10.243 50 1.229 1,150 3,636 20 1,745 3.316 113 20 480 1,802 1,627 20 630 Total Expenditure for the year 35,025 31.273 (Deficit)ISurplus for the year (3,009) (1,280)

THE FAMILY HISTORY SOCIETY OF CHESHIRE CONSOLIDATED ACCOUNTS FOR THE YEAR ENDED 30TH JUNE 2022 BALANCE SHEET 2022 2022 2021 2021 Tangible Fixed Assets Equipment at Cost Additions during year 54,135 54,135 54.135 26,148 54,135 25.868 Less: Aggregate Depreaation 27,987 28,267 Furniture & Other Equipment at Cost Additions during year 27,381 27,381 27,381 22.893 27,381 22,803 Less: Aggregate Depreciation 4,488 4,578 Microfiche Library at Cost Less: Aggregate Depreciation 1,422 1.422 1.422 1,422 Library Books at Cost Less: Aggregate Depreciation 76.020 11.291 76,020 11,181 64,729 64,839 Mobberley Leasehold Improvements at Cost Less: Aggregate Depreciation 5,759 5,759 5,759 5.759 97,204 97,684 Current Assets Stock Sundry Debtor Prepayments Cash at Bank Cash in Hand 2,300 2,029 3.407 169,364 591 177.691 3.406 2,032 3,144 172,474 791 181.847 Current Liabilities Subscriptions Received in Advance Accruals 6.641 1.248 7,889 7,020 2,496 9.516 Net Current Assets 169,802 172,331 TOTAL ASSETS 267.006 270,015 Financed by: Group Funds Balance at 1 st July 2021 {Deficit)ISurplus for year 270,015 3.009 271,295 {1.280 267,006 270.015 267,006 270.015

THE FAMILY HISTORY SOCIETY OF CHESHIRE INDEPENDENT EXAMINER'S REPORT TO THE MANAGING COMMirrEE I report on the accounts of The Family History Society of Cheshire for the year ended 30th June 2022 Respective responsibilities of the Managing Committee and Examiner As the association's Managing Committee, you are responsible for the preparation of the aco)unts: you consider that an audit is not required under section 144(2) of the Charities Act 2011 and that an independent examination is needed. It is my responsibility to: examine the accounts under section 145 of the 2011 Act: follow the prO￿dureS laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act,. and state whether particular matters have come to my attention. Basis of Independent Examinefs Report My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the Assoaation and a comparison of the accounts presented with those records. It also indudes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees conceming such matters. The prO￿dureS undertaken do not provide all the eviden￿ that would be required in an audit and consequently no opinion is given as to whether the accounts present a "true and fair view" and the report is lirnited to those matters set out in the statement below. Independent Examiner's Statement In connection with my examination, no matter has come to my attention: (1) which gives me reasonable cause to believe that In any material respect. the ￿qUIreMentS.. to keep accounting records (in accordance with section 130 of Ihe 2011 Act): and to prepare accounts vthich accord viith the accounting records and comply with the accounting requirements of the 2011 Act have not been met. or (2) to which, in my opinion, attention should have been drawn in order to enable a proper understanding of the accounts to be reached. DAVID SOUTHALL Chartered AG¢ountant 1 Park Street Macclesfield Cheshire SKII 6SR 21st October 2022

THE FAMILY HISTORYSOCIETY OF CHESHIRE INDEPENDENT EXAMINEWS REPORT TO THE MANAGING COMMITTEE I report on thè accounts ofThe F8mlW History Society of Chashire for the ye8r ended Solh Jun8 2022 Rospectlve rpspongibilltle8 of the Managing Commlttee and Examlnèr A5the association'$ Managing Commitiea, you are responsible forthe preparat￿￿ ofthe accounts,. you consid8rthal an audil is not ￿qUired under sectw)n 144121 of the Charibas Act 2011 and Ihal an Independent examinat￿ry is Wdeded. It is my responsiknltyto.. Èxamlne the accounts under seCt￿n 145 of the 2011 AGi fdlowthÈ pro￿vre$ down in the gener81 Olrections given bythecharity Commission under section 145151(bl of lh8 2011 A¢ ond slata whèther particulAr matl8r8 havè ajme lo my 8ttenlbn. Basis of Ind¢p8ndeTrt Examlne¢$ Report My examinaiion was carried out in arLOrdan￿ with th8 General Direcbons gI￿n by th8 Charty CommisslotTr. An gxaminaiion includ88 8 rei6wof Ihe accountlng recor(l$ kept by the Associati and a comparison of thè accounts presented ￿th those r8cord5. 11 also Includ85 consideratlon of any unusual items or disclosures in thè accounts and seeking axplanalrons from you 8$ trustees concerning such mallets. The prO￿6￿re8 undertak8n do not provide 811 the evi(len￿ that would be r8quSr6d In an audit And ¢on86qUtnlly no opinion 1$ g￿en as towhelherthe aecounls present 'Irue and fairview" and tha repDrt IB limlled lo Ih08e matters Sel out In the ststèmenl bebw. Inde￿n￿O￿t Examlnerfs Ststamont In connection ilh my examination. no matter h8s come to my attention.. 111 glves rea80nabl8 c&usè to belleve th81 In any m&i•d#l rngpoct, th8 raqulremenlB'. to kèep accounllng ra￿rdS (ln arLordanc8wllh 88cUon 130 of the 2011 Act).. and lo pre￿[9 accounts accord wlh the accounting reGord8 and mply with tha accounling requirements of the 2011 Act have not baan mat,. or (21 lo whlch. in my opink)n, aitsntbn $houhJ have bé¢n drawr In ordar 10 enabkry o propw und8r8tanding of the accounts to be reached. DAVID SOUTMALL chartarnd Accounlant I Parf( Str8Ot Ma¢tle•fleld Cheshlre SK116SR 218t O¢tob•r 2022