OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2022-03-31-accounts

Scouts Longford Group Reports for FY April 20211 March 2022

PETER G STERLINI

CHAIRPERSON’S MESSAGE

Lease and Building Development for Longford Scouts HQ

The negotiation for a new lease and full occupancy of the entire Shippon complex is still ongoing. I have been expediting Trafford Borough Council for over 12 years on this matter, with the support of Longford Ward Councillors, and we may now be approaching a conclusion. Having been promised the lease at the end of 2020, and agreed some draft heads of terms at the start of 2021, we are still waiting for the Council’s legal team to draft a lease. The Council committed to completing a thorough building survey, but only completed a minor survey assessment, and they have assembled some indicative cost estimates – the Scout Group has still not received any of this information. I, therefore, committed some Group funds to obtain a survey, and we are progressing with development on this basis.

In order to progress the development, I asked for, and received, a letter of intent from the Council, committing to the lease in writing, and allowing the Group to progress with grant fund applications and progress work on the building.

The current occupancy has been provided with a completely new roof, mainly funded by Covid rate rebates received from the Council.

Rob Partridge, Nick Anderson and myself completed a successful application to the Government’s Youth Investment Fund, winning grant funding of £50k. This has helped to finance the combined roof replacement for the west portion of the north wing and the creation of a new activity room in the north west corner. I have completed a (ultimately successful) planning application for the works in the north west corner.

The work is ongoing, but is expected to be ready for September scouting activities.

I wish to thank the Structural Engineer and Manchester Archaeological Advisory Service for providing several thousand pounds of free services.

NLHF bid for Longford Park

The NLHF application is being progress by the Council and its partners (Longford Scouts are a recognised partner), with a planned submission in November 2022. Although I have agreed that the Shippon development is out-with the NLHF scope, I have negotiated £50k of funding, in the event of a successful bid, which will be applied to renovate the west room, as one of the last pieces of Shippon development, in 2023/2024.

General Items

I reiterate the following message from previous years year. A small minority of Parents / Carers are not paying their subs. The Group will obviously have sympathy with any parents who are in financial difficulty. However, I must remind you that the costs of running the Group are quite large. Current outgoings (utilities, capitation, rent, insurance, minibus costs plus equipment and training) equate to a subscription requirement of approximately £12 per member per month. Building development also have to be considered. Subscriptions are not an option.

On behalf of the Group, I would like to offer thanks to Longford Ward Councillors, and also the chairman and vice chairman of FOLP, Richard Bond and Rick Webb.

Problems of fly-tipping and general vandalism are still occurring. Parents/carers are asked to report any instances they may observe. These issues have been reported to the Community Safety Officer, Ian Underhill, but there appears to be little assistance on offer to deter these issues.

As per last year, may I please ask all parents and carers to have sympathy for the residents of the cottages opposite the headquarters when they are dropping off and collecting children.

Thank you to all involved with the Group (young people, leaders, parents, helpers, Exec, etc). Particular thanks to the GSL, Nick Anderson, for his ongoing, tremendous efforts on behalf of the Group, and to the unsung heroes, Sandie Pitt (secretary) and Rob Partridge (treasurer).

GROUP SCOUT LEADER’S REPORT

NICK ANDERSON

As of January 2022 our numbers haven’t fully returned to where they were pre-covid. We were roughly 10 members up from last year but still about 40 down from pre-covid. This is mainly across the Beaver and Cub sections and results from Covid-19 restrictions imposing smaller group sizes when we could meet face-to-face.

The group membership is as follows:

Despite a challenging year with the pandemic we’ve had a few exciting developments within the group. The first is opening a Saturday Beaver Colony and Cub Pack, which has been in conjunction with a group of new volunteers and will allow access to Scouting for those who traditionally can’t attend mid-week meetings.

Additionally we’ve continued with the development of the Ranche with completely replacing the roof on our current occupancy and carrying out some internal repairs. As we come to the end of the financial year we’ve started development of a second main room to allow our sections to have more space to run section meetings.

It was great to see our Cubs, Scouts and Explorers manage to get some nights away under restrictions and still being able to offer our young people great experiences

Exec Team

Again, thank you to Peter Sterlini (Chairperson) who continues to work with the council around the lease and has a been a great driver of the re-developments at the Ranche over the last twelve months. I’d also like to thank Rob Partridge as he continues as treasurer and Sandra Pitt as secretary!

Adverts

New leaders are always welcome, and the group would welcome any volunteers who might consider becoming leaders. We are also looking for parents who could be occasional helpers and help out once a month.

We are also looking for people to help drive our minibuses to evening/events and camps etc.

If you can help, in any way, please email info@longfordscouts.org.uk

Summary

As always I must give the biggest thanks to all our volunteer leaders. Our Leaders are the heart and soul of our group and without these amazing people giving up all their time the young people in the group would not be able to take part in such a wide range of activities! The majority of our volunteers have very busy working lives and families so it is all the more impressive the amount of time they freely give to the Group and your children. Words cannot express my thanks strongly enough.

May I please offer grateful thanks to all who have helped the group out, in any way.

TREASURER’S REPORT

ROB PARTRIDGE

Ranche Renovations

As noted in last year’s report we set out this year to use council Covid donations to aid the renovation of unused parts of the Ranche with the initial objective to create a second activity room. Some of these funds were used to create a costed plan which enabled us to successfully bid for a £50,000 grant from the Youth Investment Fund (YIF).

The £50K grant, supplemented with other excess funds from last year, has been used to reroof parts of the North wing and renovate an unused section, converting it into a large activity space.

Fundraising and Donations

Bonfire night returned after Covid absence and was a roaring success raising £1,600 (plus £500 from a parent-helper corporate matched fundraising)

Also returning after covid the summer Bedding Plant sales blossomed to raise £1000

Outside of the £50K YIF grant the group also received £14,000 in grants from a combination of (predominantly) further council covid grants plus smaller grants/donations from Lloyds Banking Group, Groundwork, and GUK

Membership and subs

There was a gradual increase in members throughout the year - from circa 150 to circa 200 - back to around pre-covid numbers. This was matched with a gradual increase in subs paid throughout the year.

The drop in members/subs last year had an impact in the GiftAid paid back this year - a drop of about £1000. Giftaid should increase next year now that the membership numbers have risen again

Capitation – the amount we give to the Scout Association per group member – increased for the second year running. Again we absorbed this cost without an increase to subs but will need to keep a close eye on balancing our run costs.

We are grateful for the regular subs payments from parents/carers that allow us to cover ‘base’ running costs and group programme costs – allowing fundraising and grants to be channelled into major projects such as the Ranche renovation.

Equipment and Training

A whole range of new or replacement equipment was purchased over the course of the year including:- Kayaks and kayak equipment, Event shelters, ladders, new BBQs,

Leader training was also funded for first aid, kayaking and canoeing, target sports

End of Year Balances

The group accounts had a deficit this year of £15,200 which resulted from significant outlays for roof repairs and to support the north-wing renovation. This deficit was planned for as part of our approach to use grants from the previous financial year and the overall group balance for year end is a still a healthy £68,000

The Scout section accounts balance looks to be running at significant profit but this is due to receipt of camp payments during this financial year prior to payment of camp costs in the next financial year

BEAVER REPORT

Keith Chadbourne

This is the 20th Beaver Report I have written since starting to help with Beavers. Each of the Mon & Wed Colonies have a direct link into a Cub Pack. We started this year with 2 Colonies and finished with 3. The Saturday Colony has different Leaders and a different programme. The Monday and Wed Colonies started the year with 18 on the books in each Colony which has gradually increased to 20 and there is a long Waiting List for all three Colonies.

At present there are four Warranted Beaver Leaders and 4 Young Leaders with the Mon & Wed Colonies. There is in addition a Section Assistant with the Wed Colony and 2 with the Mon Colony. Sometimes it would be useful to have additional help but we have two parents who come down to run activities for both Colonies on occasions which are a great help. Other parents can be persuaded to help on a casual basis. Now that the major restrictions imposed by Covid 19 are largely over we have been getting back to something like normal meetings. I think we are giving the youngsters as varied and interesting programme as possible. Badge work has been restricted this year.

ACTIVITY BADGES Monday Colony Wednesday Colony
Animal Friend 0 1
Builder 2 1
CampCraft 1 0
Collector 0 1
Cook 1 1
Creative 0 6
Cyclist 13 12
Digital Citizen 0 2
DisabilityAwareness 0 2
EmergencyAid 15 15
Experiment 7 1
Global Issues 7 0
MoneySkills 15 14
Musician 0 1
Sports 1 0
Challenge Badges Wednesday Colony Monday Colony
Adventure 2 0
Skills 0 1
Personal 2 5
Teamwork 2 3
World 6 4
Chief Scouts Bronze
Award
Monday Wednesday
2 2

There have been a wide range of activities undertaken. To name but a few:

St George finger puppets, archery, orienteering, Highland games, Free Trade, Litter pick, mini pioneer, Team Challenges, obstacle course, cycling, Green Cross Code, story, treasure hunt, Log Chew, teddy bear’s picnic, Fire Drill, bulb planting, bouldering, invent a machine, Emergency Aid, Halloween, money skills activity badge, make a calendar, bird feeder, teeth, bird/animal knowledge, beetle drive, Islamic Evening.

In addition the Beavers have made things and played games. When possible we have held our meetings out of doors making use of the facilities in the park. Some Beavers also took advantage of the District run Christmas visit to Antz in Your Pantz and the County organised visit to Blackpool Zoo.

As I mentioned earlier we have started a new Beaver Colony on a Saturday morning with a whole lot of new Leaders who are new to Scouting. They are very keen and after visiting the Mon and Wed Colonies on a number of occasions they decided in the New Year to start on their own. The Cub Leader and I visited them for the first few weeks to provide help and back-up. With the help of other Leaders they were introduced to archery and tracking. After that their meetings have covered much the same activities as the other two Colonies.

Thank you to all those parents & Leaders who have helped over the last twelve months and thank you in advance to all those who will be helping in the next twelve months even if at this moment in time you do not know that you will be “volunteering” to help. Scouting is very much a team effort and I am very lucky to have such a very good team. I certainly am not very good at craft work and have limited computer skills but others in the team are gifted in those respects. The result is three good Beaver Colonies; but then I am biased and I would say that wouldn’t I.

Thank you one and all and let’s hope that the next year will see good progress with all three Colonies.

CUB REPORT

Peter Marsh

Packs

Cub numbers

Leader numbers

I’m please to say that both packs are being supported by Explorers who are doing a great job.

I’d like to thanks all the leaders, explorers and other helpers who do so much to provide the cubswith an excellent programme.

Activities

Games, Hobbies, Map reading, Orienteering, Cooking, Night hike, Cooking Pancakes, Pack Forum, Chinese New Year, Emergency, Survival skills, Photographer Badge, Climbing, Group Challenges, Kites, Local Knowledge Quiz, Home – Road, Personal Safety Badges, Stain Glass Work, Trip to the Stretford Public Hall, Pioneering, Camp at Hebden Hey, Remembrance Service, Bonfire Night, Halloween Party, Team Building, Wide Games, Skills Work, Water Games, Fire Lighting Athletics Badge Bike Ride, Bouldering.

Badges Awarded

12 Chief Scout’s Silver Award

12 Chief Scout’s Silver Award
Challenge Badges Activity Badges Staged Badges
44 Our Adventure
11 Our Outdoors
14 Our Skills
12 Our World
16 Personal
17 Teamwork
10 Team Leader
1 Entertainer
3 Home Help
7 Book Reader
1 Martial Arts
1 Animal Carer
41 Athletics
8 Hobbies
15 Disability Awareness
3 Cyclist
4 Artist
3 Enviro Conserv
78 Hikes Away
29 Nights Away
47 Emergency Aid
4 Navigator
11 Nautical Skills
9 Paddle Sports
11 Time on Water
9 Air Activities
48 Join in
Challenge Badges Activity Badges Staged Badges
1 My Faith
1 Astronomer
1 Chef
1 Backwoods
3 DIY
11 Athlete Plus
23 Local Knowledge
20 Communicator
1 Equestrian
1 Gardener
11 Seconder
10 Sixer
Total Number of Badges 555

SCOUT REPORT

Nick Anderson

The Scout Section continues with membership around the 50 mark and when we had faceto-face meetings we continued to run a three week rotating programme to help us manage the numbers at each activity and comply with government advised group sizes

The last year has mainly been a mixture of zoom meeting and face to face meetings with a variety of restrictions and measures over the year.

Surprisingly we managed to get away on a Summer Camp. With litres of hand sanitiser and 100’s of face coverings packed we headed to Forest Camp near Northwich. We had a total of 27 young people attend who had to separate into bubbles for the 5 days we were there. They also took part in all normal camping activities including cooking, pioneering kayaking and walking. The week was rounded off with an inflatable water obstacle course.

Despite a mixed year of some restrictions it still has been a busy year for badge work with the young people attaining the following:

Challenge Staged Activity
Adventure - 31
Creative - 11
Outdoors - 5
Personal - 3
Skills - 4
Team Leader - 5
Team Work - 3
World - 1
Chief Scout Gold Award - 2
Hikes - 13
Musician - 2
Navigator - 29
Nights Away - 18
Paddlesports - 9
Swimmer - 5
Digital Citizen - 3
Time on Water - 21
Joining In - 48
Athletics - 29
Hobbies - 12
Model Maker - 38
Physical Recreation - 1
World Faiths - 13
Air Activities - 2

We’ve welcomed Luca to the Leadership Team who previously was a young leader with us. Additionally thanks to all the parents that have helped out with running activities for the troop, whether it was turning up to nights hike or bike rides, your help has allowed us to get back to a normal programme.

Without parental help we wouldn’t be able to run such an active programme for your young People. However we are always in need of people to help out. No matter how big or small it is always appreciated. If you think you can help the troop please email to scouts@longfordscouts.org.uk

EXPLORER REPORT

Josh Boyd

The Explorer section is now made up of approximately 20 - 30 young people who regularly attend Tuesday meetings. The section has built a strong regular attendance record of the same individuals, with additional visits from our less regular members.

As the leadership team has changed over the past 12 months, so has the operational model and delivery of programming. Due to leadership views, a programme of more in depth training and activities has been a focus point for the unit, moving away from previous ‘taster’ style activities. Our vision is to develop member skills over a multiple year period in both practical and mental areas which enables the unit to take part in more adventurous activities than previously possible. For example, using both traditional mapping methods for training navigation, alongside using digital open source technologies to provide another level of education. An interest has been expressed by the young people to continue this level of programming. A specific example of this is within air rifle shooting - our members desire a more comprehensive experience both practical and theoretical, not simply the regular business of target shooting as an evening activity.

The leadership team has a smaller focus on DofE due to their views on the award. While this is still offered, and training is integrated into the programme, the leadership team will use DofE as a programming aid rather than a programming point. Furthermore, we will continue to offer expeditions and opportunities, but the needs of the wider membership not taking part in extra DofE activities must be recognised.

After a summer camp in 2021 the group is slowly reaffirming their desire to make outdoor adventures a key part of the annual calendar as it had been previously before Covid. We are also looking into more independent Explorer experiences away from recent history, such as participation in events such as area specific Jamboree and The Fells Marathon. As part of this, we will be looking towards the district to collaborate with us in planning and taking part in these events.

The leadership team now includes Edna Holroyd, Stuart Dobbie, Joshua Boyd, and Sean Scully.

Treasurers Report 2021/22

Ranche Renovations

Fundraising and Donations

Membership and subs

Equipment and Training

End of Year Balances

1st Stretford Longford Scounts
Charity Name
1st Stretford Longford Scounts
Charity Name
1st Stretford Longford Scounts
Charity Name
521676
521676
521676
521676
CC16a
For the period
from
01/04/2021 To 31/03/2022
Section A Receipts and payments
A1 Receipts Unrestricted
funds
to the nearest £
14,931.76
1,499.00
605.60
2,632.48
17826.12
0.00
550.22
0.00
0.00
2,860.16
0.00
715
0.00
0.00
63980.6
0.00
11.63
6,095.50
0.00
0.00
0.00
0.00
280.00
0.00
0.00
0
300
2648.83
26444.1
300
141,681
Restricted
funds
to the nearest £
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Endowment
funds
to the nearest £
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Total funds
to the nearest £
14,932
1,499
606
2,632
17,826
-
550
-
-
2,860
-
715
-
-
63,981
-
12
6,096
-
-
-
-
280
-
-
-
-
300
2,649
26,444
300
141,681
Last year
to the nearest £
Scout Section 14,931.76 - - 14,932 8,118
Cub Section 1,499.00 - - 1,499 1,074
Beaver Section 605.60 - - 606 400
Explorer Section 2,632.48 - - 2,632 153
Paypal 17826.12 17,826 13,974
Income from Beaver section 0.00 - - - -
Income from Cubs section 550.22 - - 550 -
Income from Scout section 0.00 - - - -
Income from Explorer section 0.00 - - - -
BeddingPlants 2,860.16 - - 2,860
Capitation 0.00 - - - -
Cash to bank 715 - - 715
Clothing 0.00 - - - -
Covid 0.00 - - - -
Donations 63980.6 - - 63,981 34,411
Expenses 0.00 - - - -
Gas Water Electricity 11.63 - - 12 -
Gift aid 6,095.50 - - 6,096 8,460
GroupProgramme Costs 0.00 - - -
HQrun costs 0.00 - - -
Insurance 0.00 - - - -
Interest and Bank Charges 0.00 - - - -
Mini bus 280.00 - - 280 -
Miscellaneous 0.00 - - - 297
NewSections Startup - - -
Rent 0.00 - - - -
Repairs - HQ 0 - -
ScoutingEquipment 300 300 -
Social Events 2648.83 2,649 -
Subscriptions 26444.1 26,444 25,307
Training 300 - - 300 60
141,681 - - 141,681 92,254

Sub total (Gross income for AR)

A2 Asset and investment sales,
(see table). - - - -
- - - - -
- - - - -
Sub total
141,681 - - 141,681 92,254

CCXX R1 accounts (SS)

05/01/2023

1

Total receipts

A3 Payments - - - - -
Scout Section 10,558.02 - - 10,558 15,272
Cub Section 1482.15 - - 1,482 1,074
Beaver Section 663.97 - - 664 356
Explorer Section 2,232.28 - - 2,232 479
Paypal 18794.93 18,795 14,950
Income from Beaver section 600 - - 600 400
Income from Cubs section 1460.75 - - 1,461 227
Income from Scout section 1108 - - 1,108 78
Income from Explorer section 700.00 - - 700 -
BeddingPlants 1,801.44 - - 1,801 -
Capitation 8,624.00 - - 8,624 7,508
Cash to bank 715 - - 715
Clothing 795.38 - - 795
Covid 437.98 - - 438 5,335
Donations 0.00 - - - -
Expenses 0 - - - 5,609
Gas Water Electricity 1,881.86 - - 1,882 1,206
Gift aid 0 - - - -
GroupProgramme Costs 314.6 - - 315
HQrun costs 213.38 - - 213
Insurance 1138.38 - - 1,138 1,014
Interest and Bank Charges 0 - - - -
Mini bus 2308.94 - - 2,309 2,298
Miscellaneous 307.21 - - 307 418
NewSections Startup 547.35 - - 547
Rent 281.25 - - 281 225
Repairs - HQ 89,597.09 89,597 3,310
ScoutingEquipment 4,407.28 4,407 3,125
Social Events 1,111.84 1,112 -
Subscriptions -
Training 1035 - - 1,035 865
153,118 - - 153,118 63,749
Sub total -
-
-
153,118
- 11,437
-
-
-
-
-
-
-
-
-
-
-
-
-
153,118

- 11,437
A4 Asset and investment
purchases, (see table)
-
-
- -
Sub total
Total payments
Net of receipts/(payments)
A5 Transfers between funds
A6 Cash funds last year end
Cash funds this year end
153,118 63,749
- 11,437 - -
- 11,437
28,505
- - - - -
85042.98
73,606
-
- 85,043 -
73,606 - - 73,606 28,505
Sub total
A4 Asset and investment
purchases, (see table) - - - -
- - - -
- - - - -
Sub total
**Total payments ** 153,118 - - 153,118 63,749
Net of receipts/(payments) - 11,437 - - - 11,437 28,505
A5 Transfers between funds - - - - -
A6 Cash funds last year end 85042.98 - - 85,043 -
Cash funds this year end 73,606 - - 73,606 28,505

CCXX R2 accounts (SS)

05/01/2023

2

Section B Statement of
Unrestricted
funds
Restricted
funds
Categories
to nearest £
to nearest £
159
-
0
-
68038.4
SCOUT ACCOUNT
4404.97
CUB ACCOUNT
28.82
BEAVER
~~ACCOUNT~~
158.56
816.15
0
-
73,606
-
OK
OK
Unrestricted
funds
Restricted
funds
to nearest £
to nearest £
-
-
-
-
-
-
-
-
-
-
-
-
Fund to which
asset belongs
Cost (optional)
-
-
-
-
-
Fund to which
asset belongs
Cost (optional)
-
-
-
-
-
-
Fund to which
liability relates
Amount due
(optional)
-
-
-
-
-
Signed by one or two trustees on
behalf of all the trustees
B5 Liabilities
B3 Investment assets
Details
B2 Other monetary assets
Details
Total cash funds
(agree balances with receipts and payments
account(s))
B4 Assets retained for the
charity’s own use
CASH IN HAND
OLD BANK ACCOUNT
PAYPAL
B1 Cash funds
Details
NEW BANK ACCOUNT
Details
Details
EXPLORER ACCOUNT
Print Name
Robert Partridge
Signature
CCXX R3 accounts (SS)
3
Endowment
funds
to nearest £
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
CCXX R3 accounts (SS)
-
-
-
-
OK
Endowment
funds
to nearest £
-
-
-
-
-
-
Current value
(optional)
-
-
-
-
-
Current value
(optional)
-
-
-
-
-
-
When due
(optional)
Date of
approval
05/01/2023
05/01/2023

CCXX R3 accounts (SS)

1st STRETFORD, 1st LONGFORD SCOUT GROUP BALANCE SHEET 2021122 ASSETS AS AT 01104r21 ASSETS AS AT 31103122 Cash In Hand Old Account New Account Scout Account Cub Account Beaver Account Explorer account Paypal Surplus on year 2022 5745 Cash in Hand Qld Account New Account Scout Account Cub Account Beaver Account Explorer account PayPal dgfiut on year 2022 159 83340.639 31.23 11.97 216.93 415.95 968.81 68038.4 4404.97 28.82 158.56 816.15 11437.08 TOTAL 85042.98 TOTAL 85042.98 AUDITORS REPORT TO THE MEMBERS OF 1ST STRETFORD 1ST LONGFORD SCOUT GROUP I have audited the financial information provided by the members and have Whe￿ necessary relied upon the representstions of the Treasurer. In my opinion the financial statements give a true and fair view of the slate of the groups affairs al 31st March 2022, and of ils results for theyear then ended R.MARSH Auojilor

CHARITY COMMISSION FOR ENGLAND AND WALES Independent examiner's report on the accounts Section A Independent Examiner's R2eport Report to the trusteesl memberg of 191 Strettord(Longford) Scouts On accounts for the year ended 3110312022 Charity no (if any) 521676 Sat out on pages CC16A (PAGES 1-3) I report to the trustees on my examination of the accounts of the above charity ('the Trust"} for the year ended Responsibillties 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 Charilies Act 2011 (Ihe 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 14515)(bl of the Act. I have completed my examination. I confimi that no material matters have come to my attention (other than that disclosed below "l in connection with the examination which gives me cause to believe that in, any material respect: accounting records were not kept in accordano with section 130 of the Act or the accounts do not accord with the accounting records 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. Please delete the words in the braGkets if they do not apply. Date: Independent •xaminerf8 Statement Signed: Iil[L12 Name: ROBERT MARSH Relevant professional qualrfication(s) or body {if any): ACCA Address: 17 Deansgate Lane Timperfey, Altrincham WA16 6SB IER October 2018

Section B Disclosure Only complete if the examiner needs to highlight matters of concern (sèe CC32, Independent examination of charity accounts.. directions and guidance for examiners). Give here brief detalls of any items that the examiner wishes to disclose. IER October 2018