
## **TAY RINGING GROUP ANNUAL GENERAL MEETING 2026** 

Location: The Inchture Hotel, Main Street, Inchture, Perth 

Date: Sunday 22[nd] March 2026 

Time: 14:00 

## **AGENDA DETAILS** 

## **I. INTRODUCTIONS** 

a. Attendance 

b. Apologies 

c. Minutes from the 2025 AGM 

## **II. REPORTS** 

- a. Annual Totals 

b. Secretary’s Report 

c. Treasurer's Report 

## **III. BUSINESS** 

- a. Approval of accounts 

- b. Amendments to the Constitution 

- c. Setting of subscription amounts 2026-2027 

- d. Nomination of Auditor 

- e. Election of committee members 

## **IV. CONCLUSION** 

a. Any other competent business 

## **TAY RINGING GROUP – BUIDHEANN EÒIN-FHÀINNEACHAIDH NA TATHA** 

_Promoting Conservation Through Ringing_ 

Scottish Charity No.SC017091 




## **TAY RINGING GROUP ANNUAL GENERAL MEETING 2026** 

## **MINUTES OF THE PREVIOUS ANNUAL GENERAL MEETING** 

## **I. INTRODUCTIONS** 

## **Attendance** 

_In person_ : Steve Moyes (Chair), Anthony Wetherhill (Minutes), Mike Martin, Eilidh McNab, Rachel Steenson, Adam Fell, Derek Robertson, Anne Cotton, Mike Nicoll, Jackie Glencross, George Dunbar, Megan Mcgunnigle, Shirley Millar, Joyce Moyes, Bill Saunders, Ben Swallow, Jeroen Minderman, Will Brown, Laura Briggs, Chris McGuigan. 

_Online_ : Bruce Lynch, Sue Berrecloth, Ben Herschell, Catriona Carvey. 

## **Apologies** 

Julie Wilson, Ellie Mayhew, Kirsty MacPhie, Barry Caudwell, Katherine Booth Jones, Chris Broome, Rachael Wilbourn, Louise Clark, Mark Wilson, Jacob Davies, Dan Spinks, Alex Mackerracher, John Calladine, Les Hatton, Page Huang, Alan Barclay, Sophie Edwards, Ailidh Barnes. 

## **Minutes from the 2024 AGM** 

Circulated prior to the meeting. Minutes were proposed as correct by Derek Robertson and seconded by Megan Mcgunnigle. The minutes were accepted by a majority vote. 

## **II. REPORTS** 

## **Annual Totals** 

Shirley Millar presented the annual ringing totals for 2024 which were circulated prior to the meeting, accompanied by some slides. Shirley noted that the poor weather in 2024 meant that there was a dip in birds ringed compared to the previous year. The usual suspects were in the top ten of birds ringed, though pullus numbers for tits were way down. Siskins and Starlings are way up on 2023. A new species for the TRG list in 2024 was Great Reed Warbler. Shirley noted that we have four RAS projects in the group, and made a plea for somebody to take over the running of the Angus Dipper project. The group currently has three CES, with a new one now set up at Cambus and run by Jacob Davies. TRG has also been participating in a national Moorhen colour-ringing project. Steve Moyes thanked Shirley for her work as Schedules Officer and for the presentation and preparation of the report. Anthony Wetherhill asked about distribution of Moorhen colour-ringing within the group and whether Shirley and Les could send some rings to be used in the Stirling area. 



## **Secretary’s Report** 

Anthony Wetherhill presented the Secretary’s Report as circulated prior to the meeting. Membership of the group has increased from the last AGM, currently standing at 120. In 2024 there was a drive to update personal information and consents for GDPR. The distribution of members within the group has changed slightly, with the highest concentration of members now being in and around Stirling, followed by Dundee and Kinross. One of the papers published this year, in which TRG was acknowledged for it’s contribution, was on Black Grouse, and one of the authors has offered the traps to group members who might be interested in carrying on the work on this species. It was also noted that there were no grant applications made in 2024-2025, and members were therefore encouraged to ask the committee if they had ideas for a project. 

## **Treasurer's Report** 

Mike Martin presented the Treasurer's Report as circulated prior to the meeting. Mike noted that as the accounts have been approved by the independent examiner, they can be submitted to OSCR once approved at the AGM. Once again the independent examiner declined a payment or honorarium. It was noted by the independent examiner that we are sitting on quite a lot of money at present, and this may be viewed unfavourably by OSCR. Income was high relative to the previous year, mainly because of Scottish Ringers Conference and increased income from membership subscriptions. Outgoings were mainly to the conference venue. The group didn’t really make much money on the calendars despite the effort put in by Ailidh Barnes and others, and recommends that the committee discuss this at future meeting. Mike also notes that we have not invested any of the money in our accounts this year and is still in the process of finding a savings account for the £10,000 that we used to have in the Shawbrooks account. Expenditure on rings was down over the past year, and the expectation is that ring costs will go up over the next four years. Shirley notes it currently costs 27p to ring a Blue Tit and that we should not be worried about having too much money in our accounts at present. Derek Robertson leads thanks to the committee on organising a successful conference. 

## **III. BUSINESS** 

## **Approval of accounts** 

The accounts have been approved by independent examiner David Edwards. The accounts presented in the Treasurer’s Report were proposed for acceptance by Ben Swallow and seconded by Eilidh McNab. This was approved by a majority vote. 

## **Amendments to the Constitution** 

Anthony Wetherhill presented a change to the Constitution that the Committee had proposed. This relates to a new category of membership, with the insertion of the following text under point b (ii): 

_“Full Member (Restricted) – any holder of a B.T.O. ringing permit who rings only a limited number of birds of a limited number of species.”_ 

Page 2 



This category is intended for full members of the group who only ring a small number of individuals or species. There was some discussion about whether or not the wording needed to be more specific with regard to numbers of birds/species ringed, and the rationale behind the decision to (re)-introduce this membership category. Laura Briggs proposes to amend the wording (seconded by Joyce Moyes) to add: 

_“…may apply for a reduced price membership subscription at the discretion of the committee”._ 

A change to the Constitution requires a two thirds majority vote of members. The votes were **23 for and 1 against** . 

Following the change to the Constitution, the Committee will update the membership category description document. This sets out what the Committee will consider when making a decision when a member applies for a reduced subscription rate, and can be updated as the modular permit system develops. 

## **Setting of subscription amounts 2025-2026** 

The Committee was given the authority to set the subscription rates for 2025-2026 at the 2024 AGM. The proposed annual subscription rates are: Full membership - £60, Student membership - £30, Associate membership - £10. 

Steve Moyes proposed acceptance of the change to the subscription rates for 2025-2026, seconded by Anthony Wetherhill. This was approved by a majority vote. 

There was also a discussion about members with a lower income, and it was suggested that these members could apply for grants to support their activities within the group. 

## **Nomination of Independent Examiner** 

David Edwards has served as our independent examiner for the last two years. Mike Martin proposes that David Edwards continue to be the Independent Examiner, seconded by Steve Moyes. This was approved by a majority vote. 

## **Election of committee members** 

Megan Mcgunnigle has decided to step down from the committee this year, and Steve Moyes led in thanking her for her eight years’ service to the group. 

The following members of the 2024-2025 committee all agreed to stand for re-election: 

- Chair – Steve Moyes 

- Treasurer – Mike Martin 

- Secretary – Anthony Wetherhill 

- Les Hatton 

Page 3 



- Sophie Edwards 

- Rachael Wilbourn 

Additionally the following group member was proposed for an ordinary member committee position by Ben Swallow and seconded by Anthony Wetherhill: 

- George Dunbar 

Anthony Wetherhill proposed that the above be put to a vote as a group. This passed by a majority vote and the above were duly elected. 

Mike Martin has given notice that he intends to step down as Treasurer at the 2026 AGM, and Rachel Steenson will be joining the Committee as a non-voting member to act as a Deputy Treasurer with a view to standing for the position when Mike steps down. 

## **IV. CONCLUSION** 

## **Any other competent business** 

Steve Moyes informed members that the Scottish Wildlife Trust, which currently owns Fife Ness, intends to dispose of the site. Chris Broome leads on management of the site for ringing. It is unclear if SWT wishes to sell the site or transfer ownership by August 2025. The late Jim Cobb donated the money for SWT to buy the site originally, but Chris Broome will be checking old paperwork held by Jim’s family as there is thought to be some conditions placed upon SWT with regard to ringing and how the site is sold. TRG and Crail Community Trust have been approached initially to explore buying or transferal options. TRG’s position is that ringing should continue there, but there’s uncertainty over whether the group should take on ownership of the land. This will be discussed at Committee, and any decision about taking on ownership of the site will need an EGM. 

Laura Briggs gives thanks to the group for the range of opportunities that have been available to her and other trainees over the past year. 

## **Meeting closed at 15:20** 

**TAY RINGING GROUP – BUIDHEANN EÒIN-FHÀINNEACHAIDH NA TATHA** 

_Promoting Conservation Through Ringing_ 

Scottish Charity No.SC017091 

Page 4 



**Tay Ringing Group  – New Birds Ringed 1[st] January 2025 to 31[st] December** 


|**Species**|**A/FG/J**|**Pullus**|**Total**|**High/10**<br>**yr high **|**Species**|**A/FG/J**|**Pulli**|**Total**|**High/10**<br>**yr High **|
|---|---|---|---|---|---|---|---|---|---|
|GreylagGoose|14||14|10yr|Sand Martin|799||799|10yr|
|Mallard|36||36||Swallow|448|71|519||
|Red Grouse|11||11|10yr|House Martin|4|15|19||
|Ptarmigan|9||9|HIgh|Cetti's Warbler|1||1||
|GreyPartridge|42||42|High|Long-tailed Tit|357||357|High|
|Nightjar|1||1|High|Wood Warbler|2||2||
|Stock Dove|4||4||Yellow-browed Warbler|1||1||
|Woodpigeon|37|3|40||Willow Warbler|415|6|421||
|Collared Dove|19||19||Chiffchaff|478|6|484|High|
|Water Rail|1||1||Sedge Warbler|881||881||
|Moorhen|9||9||Reed Warbler|229||229||
|Oystercatcher|5|12|17||Grasshopper Warbler|8||8||
|Golden Plover|1||1||Blackcap|193||193||
|Little Ringed Plover|4|16|20||Garden Warbler|17||17||
|Lapwing|1|90|91||Lesser Whitethroat|3||3||
|Curlew|0|12|12||Whitethroat|116||116|High|
|Jack Snipe|2||2||Goldcrest|215||215||
|Woodcock|79||79||Wren|262|2|264||
|Snipe|8||8||Nuthatch|32||32||
|Common Sandpiper|0|3|3||Treecreeper|39||39||
|Redshank|1|2|3||Rose-coloured Starling|1||1|High|
|Common Tern|0|69|69||Starling|1272|5|1277||
|Kittiwake|1||1||SongThrush|58|7|65||
|Black-headed Gull|1||1||Mistle Thrush|1||1||
|HerringGull|9|16|25||Redwing|70||70||
|Lesser Black-backed Gull|0|94|94||Blackbird|451|33|484||
|Osprey|0|19|19||Fieldfare|25||25||
|Golden Eagle|0|6|6||Spotted Flycatcher|2|2|4||
|Sparrowhawk|15||15||Robin|540|10|550||
|Goshawk|0|2|2||Pied Flycatcher|1||1||
|Marsh Harrier|0|9|9||Whinchat|0|2|2||
|Hen Harrier|0|11|11||Stonechat|1||1||
|White-tailed Eagle|0|1|1||Dipper|3|13|16||
|Buzzard|0|1|1||Tree Sparrow|354|172|526||
|Barn Owl|63|154|217||House Sparrow|306|4|310||
|Long-eared Owl|4||4||Dunnock|453|7|460|10yr|
|Short-eared Owl|1||1||GreyWagtail|7|4|11||
|TawnyOwl|1|16|17||Pied/White Wagtail|1||3||
|Kingfisher|4||4||Meadow Pipit|49||49||
|Gt Spotted Woodpecker|70||70||Tree Pipit|8||8||
|Kestrel|0|33|33||Rock Pipit|8||8||
|Merlin|0|4|4||Chaffinch|1129|7|1136||
|Peregrine|0|46|46|10yr|Brambling|1||1||
|Jay|9||9||Bullfinch|257|4|261|High|
|Magpie|26||26||Greenfinch|458|3|461||
|Jackdaw|78|9|87||Linnet|8|15|23||
|Rook|10|1|11||Redpoll|129||129||
|Carrion Crow|13|1|14||Common Crossbill|15||15||
|Coal Tit|855||855||Goldfinch|461|1|462||
|Blue Tit|1853|203|2056||Siskin|362||362||
|Great Tit|802|292|1094||Yellowhammer|49|2|51||
|Bearded Tit|241||241||Reed Bunting|510|1|511||
|Skylark|93||93||**Total**|**15924**|**1517**|**17442**||
||||||**Grand Total**|||**751733**||






## **TAY RINGING GROUP SECRETARY’S REPORT 2025-2026** 

Covering the period 17[th] March 2025 to 22[nd] March 2026. 

## **I. REFERENCE AND ADMINISTRATION DETAILS** 

TAY RINGING GROUP **Charity name Other names charity is known by Registered charity number** SC017091 **Charity’s principal address** 1 MELVILLE TERRACE CRAIL ROAD ANSTRUTHER **Postcode:** KY10 3EW 

## **II. STRUCTURE, GOVERNANCE AND MANAGEMENT** 

Committee members (Charity Trustees) appointed at the 2025 AGM and serving up to the date of this Report. 

|his Report.||
|---|---|
|Steve Moyes|_Chair and Reedbeds Coordinator_|
|Mike Martin|_Treasurer_|
|AnthonyWetherhill|_Secretary_|
|Les Hatton|_General member(Ringer-in-charge)_|
|George Dunbar|_General member_|
|Sophie Edwards|_General member_|
|Rachael Wilbourn|_General member_|



_Ex-officio_ committee members 2024-2025: 

|Rachel Steenson|_Depute Treasurer_|
|---|---|
|ShirleyMillar|_Schedules Officer and Ring Administrator_|
|Ailidh Barnes|_Communications Officer_|





- In 2025 and 2026 the committee met four times, in April, June, and September 2025, and January 2026. Once finalised and approved at the subsequent committee meeting, meeting minutes are available to all members to view in the group shared file, or on request to the Secretary. Committee meetings are open for all members to participate in. 

- All committee meetings in 2025-2026 took place online. 

- The governing document of Tay Ringing Group is the Constitution and Rules as amended at the 2025 AGM. 

_**Table 1** : Breakdown of membership of Tay RG by membership grade and BTO ringing permit type_ 

||Full|Full<br>(restricted)|Associate|Student|Junior|Honorary|**Total**|
|---|---|---|---|---|---|---|---|
|None|0|0|9|0|0|1|**11**|
|T|20|0|8|5|1|0|**35**|
|C|32|1|8|3|0|0|**45**|
|A|9|1|2|0|0|2|**14**|
|S|16|0|4|0|0|0|**20**|
|**Total**|**77**|**2**|**31**|**9**|**1**|**3**|**125**|



- Table 1 shows the breakdown in membership by grade and permit type. It represents membership counts only, not payments received as part of subscriptions and therefore may differ from the Treasurer’s Report. Differences in the figures produced here and in the accounts will be due to late or outstanding membership fee payments, or recently joined members. 

- Overall membership has slightly increased from that reported in the last Secretary’s Report (2024-2025), from 120 members to 124 members as of the end of February 2026. However, there has been a drop in the number of full members from 81 to 77. 

- The relative proportion of members holding each permit type has changed slightly from last year, with the largest part of the group still holding C permits (36%), but considerably more S-permits. There has been little change in the number of T permit holders or members holding no permit at all. 

## **III. OBJECTIVES AND ACTIVITIES** 

## **Charitable purpose:** 

1. To carry out bird ringing and to stimulate an interest generally in bird ringing as a scientific tool for bird study; 

2. Without prejudice to the fostering of ringing activities elsewhere, to co-ordinate ringing activity in Angus, Dundee, Fife, Perth and Kinross, Clackmannanshire, Stirling and Falkirk; and 

3. To analyse and publish the results of ringing activities of Group members 

Page 2 



## **Summary of main activities:** 

- **Ringing Training Weekend –** Held on Friday the 25th to Sunday the 27th of July 2025 at various sites including the Tay Reedbeds and  Dundee. 

- **Group projects –** Examples of projects ongoing within the Group in 2025-2026 include: MOTUS Rock Pipit tracking; colour-ringing for various species; RAS and CES; Ptarmigan ringing at Schiehallion. For more information please see the Annual Totals Report. 

- **Publications –** Papers authored by Tay RG members or published using Tay RG fieldwork or data in 2025-2026 that the Committee is aware of: 

   - **John Calladine** , Southall, C. and **Neil Morrison** , 2025. The role of fragmented habitats in facilitating dispersal of a nomadic predatory bird, the Short-eared Owl _Asio flammeus_ . _Ringing & Migration_ , **40** (1), pp.1-9. 

   - ▪ **Anthony Wetherhill** , Carss, D.N., Heward, C.J., Humphreys, E.M., Hunt, J., **Mark Wilson** , and **John Calladine** , 2025. Tracking of goosanders _Mergus merganser_ in Scotland. _Bird Study_ , _72_ (4), pp.359-370. 

   - Alexander, E.J., **Sophie Edwards** , Chapman, E.G. and Healy, S.D., 2025. Previous reproductive success informs nest-building decisions. _Behavioral Ecology_ , _36_ (2), p.araf009. 

   - Martin, C., **Rachel Steenson** , **Mike Nicoll** , Galarza, A., Spatharis, S. and Salmón, P., 2026. Microplastic exposure and body condition in whitethroated dipper ( _Cinclus cinclus_ ) nestlings across anthropogenic landscapes in Scotland and Spain. _Environmental Research_ , p.123989. 

   - **Mike Martin** 2025. Rock Pipit feeding aboard a fishing boat. _Scottish Birds_ 45: 323 

   - Wawman, D.C., Smith, A.L. and Sheldon, B.C., 2025. Citizen science reveals host‐switching in louse flies and keds (Diptera: Hippoboscidae) during a period of anthropogenic change. _Medical and Veterinary Entomology_ . 1–18. 

- **Grant applications** – There were grants awarded to: Julia Chase & Anthony Wetherhill for contribution towards purchase of a net gun for Carrion Crow ringing; Ben Herschell for purchase of colour rings for Starling RAS, Mike Martin for purchase of spring traps for Rock Pipit Motus project; Neil Morrison for contribution towards purchase of a thermal imager to support owl ringing. 

## **TAY RINGING GROUP – BUIDHEANN EÒIN-FHÀINNEACHADH NA TATHA** 

## _Promoting Conservation Through Ringing_ 

Scottish Charity No.SC017091 

Page 3 




## **TAY RINGING GROUP TREASURER’S REPORT 2025** 

Covering the period 01 January 2025 to 31 December 2025. 

## **I. FINANCES 2024-2025 (ON A RECEIPTS/PAYMENTS BASIS)** 

||**Bank of Scotland Current Account**|**Bank of Scotland Current Account**|**Bank of Scotland Current Account**|**Bank of Scotland Current Account**||**£25,194.14 OB**|
|---|---|---|---|---|---|---|
||**Income**||||||
||Membership1|Full membership<br>payment £60|76|£4,560.00|£5,218.10||
|||Associate membership<br>payment £10|30|£300.00|||
|||Student membership<br>payment £30|8|£240.00|||
|||Other membership<br>payment||£118.10|||
||Data usage|Includes RSPB payment for costs of reedbed<br>rings (with exception of hirundine roost<br>catches)|||£636.53||
||Ring rebate|CES and RAS rebate is no longer paid by BTO<br>as a grant, but is set against ring purchase.<br>Ben Herschell donated his personal RAS<br>rebate sum|||£100.00||
||Donations|2 x anonymous donors towards goose and<br>Ptarmigan projects; Coral Shore, Forth Islands<br>Heritage Group.|||£19,147.77||
||Equipment, nets<br>& rings|Equipment: nets etc sold to members|||£79.75||
||Calendar sales||||£35.00||
||GAYE||||£34.05||
||||||**Total incoming: **|£25,251.20|
||**Expenditure**||||||
||Ring stock<br>purchase|Rings purchased in the current year|||-£6,228.93||
||Grants paid|Grants made by committee: Julia Chase;<br>Crail CommunityPartnership; Ben Herschell.|||-£734.80||
||Fee to External<br>Examiner|External Examiner fee kindly declined|||£0.00||
||Reinbursements|Payments to Les Hatton, Steve Moyes and<br>Anthony Wetherhill for group expenditure.<br>Les Hatton also reimbursed for outlay<br>associated with equipment purchase and<br>delivery.|||-£300.18||





|Admin/IT/Website|No group website payment this year||-£0.00|||
|---|---|---|---|---|---|
|Savings a/c with<br>Cambridge<br>Counties Bank|Following AGM discussion, Committee<br>approved investment of £10k in an interest<br>earning a/c with Cambridge Counties Bank.||£10,000.00|||
|Equipment<br>purchases|There was an unusual number of equipment<br>purchases made this year, in particular<br>resulting from grants/donations made in<br>relation to Carrion Crow, goose, gull and<br>Ptarmiganprojects.||-£15,354.90|||
|Miscellaneous|||-£30.00|||
||||**Total outgoing: **||-£32,648.81|
||||**Total bank funds**||**£17,796.23 CB**|



OB – Opening balance CB – Closing balance 

Page 2 



## **II. ANNUAL FINANCE COMPARISON** 

||**INCOME**|**2023**|**2024**|**2025**|
|---|---|---|---|---|
||MEMBERSHIP|£2,876.30|£3,826.20|£5,208.10|
||DONATIONS|£193.93|£226.79|£19,047.77|
||RINGS-USE OF DATA|£915.48|£1,062.47|£636.53|
||RINGS-RAS REBATE|£230.79|£0.00|£100.00|
||NET SALES|£591.91|£20.00|£79.75|
||CALENDAR SALES|£0.00|£304.00|£35.00|
||INTEREST|£13.62|£0.00|£0.00|
||GAYE|||£34.05|
||GRANTS|£100.00|£0.00|£0.00|
||CONFERENCE FEES|£0.00|£20,225.70|£0.00|
||CONFERENCE RAFFLE|£0.00|£1,911.00|£0.00|
||_TOTAL INCOME_|_£14,921.33_|_£27,600.74_|_£25,074.93_|
||||||
||**EXPENDITURE**||||
||GRANTS|£234.80|£0.00|£734.80|
||BTO RINGS|£8,526.76|£2,666.53|£6,228.93|
||CALENDAR PRINTING|£0.00|£426.24|£0.00|
||EQUIPMENT|£0.00|£0.00|£15,354.90|
||INVESTMENT A/C|£0.00|£0.00|£10,000.00|
||IT|£0.00|£33.06|£0.00|
||ADMIN|£51.21|£0.00|£0.00|
||MISC|£0.00|£264.98|£30.00|
||EXTERNAL EXAMINER|£0.00|£0.00|£0.00|
||CONFERENCE HOTEL|£0.00|£17,981.00|£0.00|
||TOTAL EXPENDITURE|£8,812.77|£21,371.81|£32,648.81|
||||||
||NET INCOME-EXPENDITURE|£6,108.57|£6,228.93|-£7,573.88|
||||||
||OPENING BALANCE1|£12,796.64|£18,905.21|£25,194.14|
||||||
||**CLOSING BALANCE1**|**£18,905.21**|**£25,194.98**|**£17,796.23**|
||||||



## **TAY RINGING GROUP – BUIDHEANN EÒIN-FHÀINNEACHADH NA TATHA** 

_Promoting Conservation Through Ringing_ 

Scottish Charity No.SC017091 

Page 3 



## Independent Examiner’s Report to the Trustees of Tay Ringing Group 

I report on the accounts of the charity for the year ended 31 December 2025 which are set out on pages 1 to 3. 

## Respective responsibilities of trustees and examiner 

The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities 

Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the 2006 Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention. 

## Basis of independent examiner’s statement 

My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts. 

## Independent examiner’s statement 

In the course of my examination, no matter has come to my attention 

1. which gives me reasonable cause to believe that in any material respect the requirements: 

- to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations 



to prepare 8ccounts which accord with the accountin8 records
and comply willi Re8ulation 9 of Ilie 2006 Accounts Re8u18tion8
have not been met, or
2. to which. in my opinion, attention should be drawn in order to
ei)able a proper under5tandin8 of the accounts to be reached.
David Edw81'ds A.C.A.
12 Barry Drive, Haywards Heath, West Sussex
16 March 2026