FIRST HOUSING AID & SUPPORT SERVICES LTD TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2023 The Trustees present1heir annual report and financial statements for the year ended 31 Marth 2023. The financial statements have been prepared in ac£ordance wtth the accounting poliaes set out in note 1 to the financial statements and comply wtth the charTVs goveming document. the Companies Act 2006 and "Accounting and Reportin9 by Charliies: Statement of Recommended Practi applicable to charFties preparing their accounts in accordan wth the Finanoal Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). (effective 1 January 2019). Objecttves and actlvltles First Housing Atd and Support SeNices (FHASS) is a voluntsry sector norwrofft maknng organisation in operation since 1989 (fomerly known as Foyle Homeless Action and Advice servi), which provides professional adwce on housing in Northem Ireland and solutions to people who find themselves in housing difficulties. Fitst Housing is Committed to provtding and developing Serv1 that offer a meaningful response to the needs of all homeless people. It is our commitment to ensure that a decent home is wtthin the reach of every family and single person. First Housing continues to play a key role in the muctHieeded prowsion of support and accommodation to people in severe housing diffiuJlty throughcxrt Northem Ireland. First Housing believes that everyone has a fundamental right to a home that is safe. sewre and affordable. First Housing responds to the needs of homeless people through initiatives focused towards providing quality acMMOdatiOn and Suppo These services are based on preventing indrviduals and families from becoming homeless in the first pla, and the provision of accommodation and support to help ensure individuals achieve the skills they need for them to live indepeThJently. Primary Purpose First Housing was established for Ihe relief of povety and sickness and the advanment of education. and to establish or promote the establishment within the area of Northem Ireland {'the area of benefiv) of a speualist advi service providing infonnation and support for homelessfvulnerable people. Our mission is to respond effectivety to the social needs of the u)mmunty through the proVis)n of high quality tempordry accommodation. education and speoaiist services. Our values are: Integrity - We are ethi(21, honest and transparent in our decisions and actions. Respect - We honour all people. acknowledge differences and always uphold dignity. Hope - We are inspired by the possibilities for all people to find their strengths and take control of their lrfe dK>ices. Compassion - We genuinely care for othets. Courage- We are willing to fa thallenges and be creative and imaginative in finding solution& Excellence - We strive to achieve excellence across all our programmes and sernces. Our tharFtable activities are conduded through fiKJr main se. Our Addlctlon Servlces prowdes accommodation, floating support and specialist outreath servi. Our Floating Support and Resettlement Seryice provides support for families, young people and those liwng independenty who may experien dtfficulties with mental heath. Our A0mmodation Services supports families and young people whilst in temporary accommodation and Smart Move provides private rented sector ac4x)mmodation and tenancy support.
FIRST HOUSING AID & SUPPORT SERVICES LTD TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Primary Objectives for the Year 2022123 Continue to proNide high qualty supported accommodation with housing reiated support to people who are homeless across Northem Ireland. We will also ensure quality standards are in place asS our projects and sep4ices in line wtth best practi and regulatory requirements. Secure funding to continue witt) refurbishmenl at Ardmoulin. Jefferson Court and Dillon Court accommodation projects. Work to further devetop partnerships and working protocots with relewdnt agencies and organisations across the voluntary. community and ststutory sectors. Continue to seek tong terrn financial sustanabilty for our Smartmove Private Rented Sector Accommodation. Work to improve the quality arKI effectiveness of our Floating Support servi and consult with the Housing Execuilve and Supporting People to delrver models that suit the needs of our useT5. Ensure MplIan wth o)mpulsory registration requirements of the Northem Ireland SocAal Care Council on an annual basis arKI continue with our commtlrnent to Equal OppinlieS. Our long-tenn cx)mmitrnent is to provKle qualty services that offer value for mceY and th01 to our Servi users. We will continue to evaluate our Servi in conjunction with i)ur se users. offering them a voice and choice as to how serwces can meet their needs. We will also continue to work towards our strategic goals of championing early intervention, tackling rough sleeping. supporting young people, promoting the private rented sector and improving the well-being of vulnerable people. Public Benefrt The Trustees have considered the Charity legislation whtch sets out the requirements for charities to demonstrate the aims and activiknes are for public benefiL The Trustees cornlmi that they have had regard to the Chatity Commission Nl guidan on public benefit The direct beneffts tlowing from our purposes indude reduced levels of homelessness and reduced risk of becoffling homeless for people that use our services. First Housing responds to the needs of people that are homeless. or at risk of bming homeless. through initiatives focJJsed towards providing quality accommodation and supporL The beneffts to society indude an increase in independent INyng within communitie5 as individuals acquire the skills they need to do so. This is in line with the Strategic Direction of the rtrew Strategy °Ending Homelessness Together 2022-202f. Maln seNlces provlded to further the charis purposes for publlc benefft Temporary accommodation and specialised housing projects for single person households and families who are homeless. Supported housing in the (x)mmunty for people INiThJ With mentsl health issues. Specialist accommodation projects for young people leavitvJ care. young parents and people suffering alcohol abuse who are sleeping rough. Family Visitor Servits in partnership with Westem Tnjst to deliver vital services to Young Parents, especialty those whose Children have links to the Trust. Deliver accommodation with support for dients waiting pennanent publlc sector housing. Our fOS is on safety and seojrity and our temporary accommodation projects are staffed 241T Resettlement and Iloating support services for young people, frdmilies and people wtth mental health difficulties living in the rnmUnity. Private sector housing and 'Smart Move, Private Sector Access Sthemes for people requiring immediate and permanent housing. indusive of those exduded through legislative frameworks namely The Hon)eless Persons Order (Nl) 1988 amended 2003 Mediation and tenancy support services for tenants living in the private rented sector. Property management and landlord support seNices. Night Support SeNices and outreath support to rough sleepers and people wilh chronic alcohol issues in need of help and supporL servIs to provide young people that are homeless helping to target bartier5 to education. training. and eMplonent. Support to th¢)se residing in Bed and Breakfast and other dispersed temp)rary accommodation where no other support is available.
FIRST HOUSING AID & SUPPORT SERVICES LTD TRUSTEES. REPORT {INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 These servi$ are provided across Northem Ireland by approximately 128 staff members. To measure public benefit, we use a bespoke database system {PSOCC) Ihat allows us to record the individual needs of our servi users, the support provided and the outcomes that have been achieved. Our overall ethos is one of prevention and help and support to enable indivmluals to move SuccsfUllY into their tt•mmunty of thoice and avoid re0crrlng homelessness. Volunteers As an organisatton First Housing have valued the (x)ntribulion made to our services by very dedicated volunteers which in tum enables us to add value to the work we do. 2 Volunteets in on an outdoor capauty to help with gardening and grounds mantenance. for a total of 156 hours (Dillon Court). 1 Health and Soual Care Student Placement for appr0MatelY 11x1 hours (Dillon Court) 1 Social Work Placement for a period of 4 months (Shepherd's View) 1 Health and Soual Care Platsment for a period of 6 months (Ramona House) Achievements and perforniance Frnnt-ne Delivery Continue to provide high qualty supported accommodation with Imwsing related support to people %vho are homeless aGrthss Northem Ireland. WO to improve the qualty and effeclNeness of our Floating Support Sernce and consuR with the Housing Executive and Supporbng People to delivermodels that suit the needs of our users. Throughout the year First Housing continued to provide high qualty supported accommodation with housing related support to homeless people across Northem Ireland. We responded to the needs of 5273 indiwduals in crisis requiring either accommodation, floating support or advi and guidan. We a continuing to experien di)Ticulties moving through our accommodation services. In the man this is due to complexity of need and the fact there is less available move on accommodation at presenL Our ser4ice continues to support indivtduals with very complex needs related to benefft changes, mental ill health. and serious addiction issues. As a result of this wè have found it necessary to increase the duration of support to people in crlsis. Within our supported accommixlation units. we provided accommodation to 574 individuals and families. This allows us to work in partnership with the NIHE (Northem Ireland Housing Executive) to fvffil their statutory duty under The Homeless Persons {Nl) Or(ler 1988. as amended 21)03. We have eight accommodation projects: Three. based in Be$t. Dery Cty and Strabane. working wryth families with a particular focus on children who have b8en in. or are at risk of being taken into care. Two. based in Oery cty and Omagh. working ¥th people with drug and alcohol issues. the Dery City Project also has emergency beds and is dosety linked lo a street outreach service tying to ensure that no one is sleeping out. Two based in Dery City working with young people who have high support needs. again quite a number of these have recentty left the care system. . And one that prowdes a fflix of permanent ar temporary ac{nM0dat10n also in Strabane. In all, we have 145 units in managemenL We have a variety of Floating Support SeNices based in Belfast DerylLondondery, Strabane, Omagh, Enniskillen and Limavady. All our Hoating SupFQrt Services are working over and above their (2pai2ty due to a marked increase in referrals. Floating Support Families (Induding support for those in dispersed accommodation) cajrrently provide support to 299 families at any one time. In last year. 1.873 familiès have recetved support from the service.
FIRST HOUSING AID & SUPPORT SERVICES LTD TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORTI (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 The Youth Accommodation Support Service has a w)a(ity to support 81 young people at any given time. In the last year, the totsl number supported was 308. The seprfice for Older People has a capa(ity of 80 individuals and has dealt with 275 indmduals in the past year. The Floating Support Ham Reduction Team has a opaty of 8 individuals and has dealt with 29 individuals in Ihe past year. The B&B Floating Supportlcomplex Needs team has a capaaty of 90 and has dealt with 186 cases in the past year. The Mental Health Resetuernent servi is curTenty in the process of a reconfiguration in consurtation with Supporttng People and the Trust to expand Serrf1 to the communty. This proposal wll offer a hybrid seTrice of Accornm¢xlation with support and resetuement support within the community aimed at prevention of homelessness and sustainabilty of accommodation. The new model would allow more capaty increasing from 18 at present to 30 service users. The Floating Support Families have been able to deal with the majority of their cases within 2 to 6 months over the past year while the rest of the Floating Supwrt services tend to be working with indtviduals for longer periods due to the complextty of cases. In some Ses. support will be provided for up to 2 years. There has been an increase in referrals for all seNices since 2019. There are varying reasons for this. The impact of the Pandemic. the recession. inflation and increasing interest rates. deteriorating mental and physic1 health within the communty. and the pressures in the area of housing and homelessness have atl contributed. Each year 19.000 hOleholdS present as homeless. requiring a response to their housing need. The statutory homeless acceptance rate is high compared to other areas on the mainland. In 2022 the total number of applicants to the NIHE on the waiting list for social housing was 44.426. Of this number 31.407 were deemed to be in 'housing stress.. This means they had 30 or more points under the social housirvJ selection stheme. . Further develop partnerships and wong protocols with releant ageneS and oryanisations acrDSS the voluntsry. communty and statutory sectors. First Housing contsnues to work in partnership under the Public Heallh Agenda with 2 agencies. Arc and De Paul, to deliver low threshold serVIS to people in the communty who are impacted by Alcohol and who have acute and complex needs. Our Harm Reduction Service continues to meet people %vheTe they are af to help them to redu the hamis associated with addiction. Our stsff are active members of the local area Drug and Alcohol Coordination Teams. First Housin9 is also represented on NIHE Homelessness Strategy Forum. NIHE Client Reference Group which looks at the needs of service usefs and Servi delivery and NIHE Operations Group led by Homeless Conned which lends stself to leaming and achievement of good practTce throughoLrt the sector. Through these partnerships stsff members continue to have a valued inpui into adVoting and influencing pow and practice as wdl as ensuring quality Servi delivery. . Seek long te finanal sustainabililyfor oursmart Move Private Rented SectorAccommodafion Smartmove had a totsl of 294 tenancies during the period 2012020. The existing stock of properties and new ones being added allow us to c¥eate an additional 70 tenanL7es each year. We are gratefvl to the Oak Foundation for their continued support whith has allowed us to move doser to a positson in which this project is self-SUStaining. We were also delighted to win another award in 2023 from the Chartered Institute for Housing (CIH) Award for EXllence in the Private Rented Sector to add to the award we won in 2022.
FIRST HOUSINGAID & SUPPORT SERVICES LTD TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 . Ensure Gompliance compulsory regithtion Ulments of the Northem Iland Soual Care Coun1 We continue to comply WFth compulsory registration for all relevant staff with the Northern Ireland Social Care Council. nfficant Factors We continue to concentrate on maintaining and developing our services. While the worst of the Covid-19 Pandemic is over, experts say, that in terms of the known strains of the virus. we can expect 'bad years, of Covid infections and, on average. everyone vtho has experience of the Vin V4ill catch it repeatedty every four or five years. The continuing appearance of new strains of the virus suggest that we wll need to stsy on our guanl for the foreseeable fuiure and there is still a very real cOnM Ihat it is exceedingly difficutt to predict what may happen in Ihe futu. Over the past few years. we have had to work very quiw to adapt to the changing circumstsnces to continue to meet the needs of our service users. Our staff and board of tswstees have shown considerable flexibilty and embraced modem teGhnologies and ways of worknng in exedInglY dIffijIt (arojmstances. We will continue to maintain a state of readiness and explore all opportunibes to be as effective as possible with our response. With the (xjntinuing pressures of inflation and energy costs predicted to continue for some time to come. we are facing mary challenges. Our service users are facing many adver51ties - not only homelessness. but poverty, increase in mental ill health and addictions. This makes it more important than ever that ststutory agencies collaborate more on serrf1 defwery. Our staff are now facing increasing (x)mplexty of need they have not been skilled lo deal with given our remit is housing related support. We wll focus on our commitment to staff trdining this year to enhan their competency and skills to support and address the complex needs of those wfK) need our help. rt from our Partne We are indebted to The Housing Executive. the Westem Trust. the Public Health Agency, the Big Lottery. and other voluntary partners in the communty for their continued supporL During the pandemic, they worked with the sector to put in place an extensive range of measures to miligate immediate socaal. economic and well-being effects of the virus. A Strategic Operational Group was set up to meet regularly wilh the Sector which included The Housing Executive. Supporting People. and all Supported Housing Operational leads. This group. led by Housing Connec( meant we were flexible and agile in addressing needs as they emerged. The group wll continue to meet in 2023124 as necessary. Operdtional group meetings regularty addressed the numerous and compounding fadors affecting our homeless community. Our service users faced unique thallenges that affected their 5usptibIIty to Covid-19 and are still overcoming legacy issues.
FIRST HOUSINGAID & SUPPORT SERVICES LTD TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Financlal review The Statement of Financial Activities (SOFA) shows gross income from ail sounx and the split of adivity between restricted and unrestrtcted funds. Incoming Resources First HcMJsing enjoys long stsnding relationships with several key funders. in the main the Northem Ireland Housing Executive Supporting People Programme and the Westem Health & Social Care TrusL Our semces are funded either by contract agreements. grant aid funding. or Servi level agreements. Initsal fijnding is awarded after a competttive tender process. Assuming the serwces successfully operate within agreed parameters. Contra agreements are renewed on a yearty basis with servi Level agreements generally running for three-year cycles. We are extremely proud of these long-term associations and work tirelessly to attain the quality standards required by these core funding bodies. Additionally, we have received support from the NIHE Project Improvement Fund our Floating Support Enniskillen service and our Smartmove service have received funding from the NIHE Homelessness Prevention Fund for ea of the past three yeaFS for whith we are extremely grateful. In Dember 2022, Supporting People announced an inflationary Uplift of 4.6% effective from November 2021 and an additional uplfft of 1.2% effective from April 2022. WHSCT (Weslem Health & Social Care Trust) also announced an uplift of 4.6% which was to be backdated to November 2021. Both uplifts were extremely welcomed and provided much needed reassurance in our services. In the case of the Supporting People. this was the first uplift we had received for severat years. and we hope that further ineaseS be made in the future. Additional to all the above the news in September 2023 we had a successfijl application to Oak Foundation for new Housing and Homelessness Programrne for Homelessness Prevention in Northem Ireland. This ll11 enable us to address a great many addsbonal dients in Northem Ireland. The project will cornmence in January 2024. Totsl income for the year was £5,165.315 of which appr0maty 98Yo vras generated from charitable activities including receipt of grant aid funding. The balance of income was generated from donations and legacies received and other income, which indudes £15.167 received in respect of Special Recognition Award from the Department of Health regarding semces provided during COVID. Totsl expendibJre by the charity was £5.069.656. all of which was expended on direct tharitsble actrvities. The balance on unrestricted fijnds and restrictgj funds at the period end was £457.832 and £631.442 respectwely. Reserves Policy The Trustees consider it prudent to hold monies in reserve in the event that unforeseen cIrcumstsn should lead lo financial diffiujlties whith might put the fuknre of Ihe aims and objectives of the charity in doubt. Free reserves are defined by Ihe Trustees as unresthcted Income funds fredy available for use as the charity so determines and thereby excludes any funds 03mmitted. invested in tangible ed assets held by the charity and restricted or designated fijnds. The Trustees have estsblished a formal policy vthith slipulates that free reserves be maintained at a levd based on the costs required to cease the charivs actvibes in an orderly fashion in the event that a signfficant drop of fvnding does not allow the continuation of services. At the reporting date. the Trustees have calculated the level of reserves required in such a scenario to be in the region of £600.000. Free eryeS as at 31st March 2023 are £410,441. The Trustees continue to strive to build a general level of reseNes in accordance with their policy. Risk Management The Trustees. in conjunction with the senior management team, are aware of the major rtsks to which the charity exposed. Where appropriate. systems or procedures have been estsblished to mitigate the risks the charity faces. Intemal control risks ara minimised through the procedures for authorisation of all transactions and projects. Procedures are periodicalty rewewed to ensure that they continue to meet the needs of the group. produreS are in place to ensure compliance with applicable laws and regulations and are reviewed periodillY to ensure that they meet the needs of the charity.
FIRST HOUSING AID & SUPPORT SERVICES LTD TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Plans for future periods Continue to provide high qualty support2 acu)mmodation with housing related support to people who are homeless across Northem Ireland. This will involve wth*ing dosety with our ujrrent funding bodies to ensure financFal sustsinabilty. Continue to develop partnerships and working pt0¢01S with relevant agencaes and organisations across the voluntsry. communty and ststutory sectors. Continue to build ftjture financial sustainabilty for our Smartmove Private Rented SectorAccommodation Further develop the quality and effectiveness of our alcohol and addiction Se. Further develop the qualty and effediveness of our Floating Support SeNce. Ensure compliance with Compul registration requirements of the Northern Ireland &Kaal Care Council on an annual basis. Focus on initiatives to address FsoEation amongst young people. Due to the success of prografflmes currenty running in Jeffer50n Court and throughout the Dispersed Outreath Programme. we will continue to build on the provision of diversionary activitses that promde valuable life skills. build confidence. seff- esteem. and motNation amongst our young people. Continue wwth our commttment to Equal Opportunrties. Review. revise and update our information and publiuty materiats for the organisation. We will review, revise. and update our company website. Ensure qualty standards are maintained across our projects and Ser41 in line with best practice and regulatory requirements. Focus on rA)ntinued setvice user invoEvemenL Develop a new housing advice Servi from bases in Ennisknllen, Omagh, Limavady. Dery City, Belfasv Antrim, and AmiaghiLurgan covering a wide range of Using and housing related issues to 4.500 dients annualty. Operational Changes The introduction of several measures designed to limit the spread of COMIY19 etther cxjntinue to be maintained or could be reintroduced quickly within ourAcccKnmodation and Fioating Support SeNices. Some of the changes increased our overall effiaency and have been retained for that reason alone. These indude working from home for some staff, parbCIartY the Floating Support staff. the use of laptops and smartphones rather than desktops and landlines and making better use of video conferences to redu the amount of time we spend travelling to and from meetings. The challenging environment in vthich V defjvered SeThi during the Pandemic demonstrated the importance of good employee relations, a highly eXperiend and dedilxted staff team and our commitment to training and development Al will be maintained in the fuiure. We actively encoutsge Servi user involvement to shape the delivery of our servtces. The development of user groups in rtain projects. in which dients vtho have beneffted from our services cx)ntinue lo meet to provide support for each other. is another welcome new deVe1oprrt we plan to continue. structure, governance and management Governing Document First Housing Aid and Support Services is a company limited by guarantee and does not have a shared capital. A memorandum and Articles of Association govem It and the liabilty of eath member is limited to an amount not exceeding £1. The Trustees have ulttmate lega5 and financial responsibility for the affairs of First Housing. although the management of the organisation has generally been delegated to staff, through the Chief offir. The Trustees of the (x)mpany, all of whom have been Trustees for a full year unless otherwise stated, are listed on the first page of this document.
FIRST HOUSING AID & SUPPORT SERVICES LTD TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 The Trustees, Wt are also the directors for the pUr[e of o)mpany law. and who seprfed during Ihe year we. Phil Mahon {Chairperson) Stephen Connolly Patrick Gray Deborah Lamberton Liam Milligan Lucy Campfield Sharon Williams Geryy Bums {Resigned 23 May 2022) (Appointed 4 July 2022) Method of Appointment of Trustees The Board of Trustees manages the process of reuuitment and appointment of Trustees. and may admtt to membership any person interested in promoting the objeds (primary purpose) of the company. Governance Review The Tnjstees remain satisfied that First Housing Aid & Support servi is wmpliant with good govem8n practices in line with the requirements of the Charity Commission of Northem Ireland. Organisational Structure Chief Officer Mr. Kevin Wrvjht Senior Mana ement Team Director of Operations Mrs Eileen Best Head of Finance MTS. Gemma Mc Whirter Head of HR & Training Mrs Sinead Mc Fadden Head of Floating Support & Resettlement Mrs Lorraine Lambert The Board of Trustees has overall legal responsibilty for the charity. The Senior Management Team provFdes a 6 weekly report to the Board in wrTting and every Board is attended by the Chief offir. the Director of Operations. the Head of Finan and the Head of Human Resour. Ea(* PrOjecVseN ha5 a Managerl CrdInator and a Deputy Manager. where appropriate. There are robust reporting structures in place throughout the organisation.
FIRST HOUSING AID & SUPPORT SERVICES LTD TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Statement of Trustees. responsibilities The Trustees, who are also the directors of First Housing Aid & Support servi Ltd for the wrpose of company law. are responsible for preparing the Trustees. Report and the finanaal ststements in accordan with applicable law and United Kingdom Accounting Standards (United lfjrvJdom Genera1iyApted Accounting PrartirE). Company Law requires the Trustees to prepare finanaal ststements for each ffinancial year thich gNe a true and fair view of the state of affairs of the charity and of the incoming resour and application of resources. induding the ino)me and expendtiure, of the charttable company for that year. In preparing these financjal statemerrts. the Trustees required to: - select suitable accounting policaes and then app them conskstenty. - observe the meth(Mls and principles in the Charittes SORP" - make judgements and estimates that are reasonable and prudent state whether applicable UK Accounting Stsndards have been followed. subject to any material departures disdosed and explained in the financid sLtsments." and - prepare the finan(ial statements on the going ¢oncem basis unless it is inappropriate to presume that the charity will continue In operation. The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial positon of the charity and enable them to ensure that the financial statements compty with trje Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregulartbes. Audttor In accordance with the companvs articles. a resolution Kry)osing that Moore (Nl) LLP be reappointed as auditor of the company wll be put at a General Meeting. Disclosure of infomiation to auditor Each of the Trustees has confirmed that there is no informalion of whith they are aware which is relevant to the audit. but of which the audrtor is is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant infomiation and to establish that the auditor is avo7re of gjch inforniation. The Trustees. report VRS approved by the Board of Trustees. gm[ I tljlol Phil Mahon (Chairperson) Ttee 9 November 2023 10-