## **APPENDIX 1** ## OSC **r** |**Trustees’ Annual Report for the period**|**Trustees’ Annual Report for the period**|**Trustees’ Annual Report for the period**|**Trustees’ Annual Report for the period**|**Trustees’ Annual Report for the period**|**Trustees’ Annual Report for the period**|**Trustees’ Annual Report for the period**|**Trustees’ Annual Report for the period**| |---|---|---|---|---|---|---|---| ||Period start date||||Period end date||| ||Day|Month|Year||Day|Month|Year| |From|
07|Sept|2024|To|
06|Sept|2025| Office of the Scottish **Charity Regulator** ## **Reference and administration details** **Charity name** Renew SCIO **Other names charity is known by Registered charity number SC043399 Charity’s principal address** 37 Woolmet Crescent Danderhall Dalkeith **Postcode EH22 1NJ** **Names of the charity trustees on date of approval of Trustees’ Annual Report** ||**Trustee name**|**Office (if any)**|**Dates acted if**
**not for whole year**|**Name of person**
**(or body) entitled to**
**appoint trustee (if any)**| |---|---|---|---|---| |**1**
**2**
**3**|Sonya Willett|Chairperson||| ||Charles Etoru|Secretary||| ||Merav Israel|Treasurer||| |||||| **1** ## **APPENDIX 1** ## **Reference and administration details** ## **Names of all other charity trustees during the period, if any, (for example, those who resigned part way through the financial period)** |**Name**|**Name**|**Dates acted if not for whole year**| |---|---|---| |n/a||| |||| |||| |||| |**Structure, governance and management**||| |||| |**Type of governing document**
**Trustee recruitment and appointment**||| ||The Trust was recognised as a Scottish charity with effect from 07
September 2012. The Trust is administered in accordance with the
charity’s constitution.|| ||The original Trustees (3) were appointed on the establishment date of the
trust representing the minimum number required. Appointments are made
on the approval by unanimous agreement of the existing trustees and
removal of any Trustee would also be by unanimous agreement.|| |||| |**Objectives and activities**||| |**Charitable purposes**
**Summary of the main activities**
**in relation to these objects**||| ||The purpose of the charity Renew SCIO is to raise funds for the Park
Rangers’ Widows and Orphans Project (PRWOP). The project assists
widows and orphans (children who have one of more of their parents) of
Park Rangers of the Virunga and Kahuzi-Biega National Parks in the
Eastern Democratic Republic of Congo (DRC). We deliver funds and
support for the delivery of the services the project provides to its
beneficiaries.
These services include: a) equipping and training women for independent
sustainable livelihoods; b) enabling access to education for children.
The charity also engages in awareness raising of the conservation efforts
and challenges park rangers and their families face, to support our
achievement of the charitable aims.|| ||Fundraising has been on-going throughout the reporting period, whilst
maintaining donor relationships.|| **2** ## **APPENDIX 1** ## **Achievements and performance** |**Summary of the main achievements of**
**the charity during the financial period**|Successful distribution of funds according to the charity’s purpose with
direct short- and long-term benefits to the beneficiaries, included:
•
Securement of agricultural land and tenure for the widows
cooperative located in Kanyaboyonga, December 2024
•
A one-off contribution to widows groups for emergency food aid in
Kahuzi Beiga and Goma during the early period of intense conflict
in 2025, enabling the women to remain in situ (hibernation) and
stay together.| |---|---| |**Financial review**|| |---|---| |**Brief statement of the charity’s policy**
**on reserves**
**Details of any deficit**
**Donated facilities and services (if any)**|| ||The charity has minimal reserves. Publically raised funds are committed to
direct charitable expenditure. Restricted grant income, when received, is
earmarked for specific costs according to the terms of the grant.| ||n/a| ||The charity is currently supported by volunteers to provide its website
maintenance. Trustees also provide website support, access to online
platforms (fee paying) to enable secure transfer and storage of data
(MEGA) and communication platforms (ZOOM); and cover all travel costs
to meetings and provision of promotional material.| **3** ## **APPENDIX 1** ## **Other optional information** Despite the escalation of conflict, risk to life, food insecurity and the occupation by M23 Rwandan backed forces, each of the women’s groups in the South Kivu area has persisted. The support towards subsistence farming and secure land tenure has been an important benefit for them. Although the agriculture project has been paused due to restrictions on the transfer of funds to DRC, the training delivered in the previous year has continued to bring the beneficiaries benefits. Whilst the charity recognises it is not our charitable aim to support crisis situations; we have remained in contact with the beneficiaries, providing encouragement and support to the groups to enable them to continue with their livelihood initiatives as best as possible. In early 2025, using the communication networks within the project, we provided externally validated security updates during the invasion to support the groups to make better informed decisions based on reliable information. Donor interest and grant funded support for initiatives in DRC has become extremely difficult to find due to the ongoing conflict and uncertainty. Whilst the banks remain closed money transfer are limited to small transactions via online payment methods which is limiting our activity. It is noted that support for the charity’s accountancy continues to be provided on a voluntary basis free of charge. Website domain fees, ZOOM (international conferencing) and data storage (Mega) subscriptions, comms and travel, continue to be donated by the board. These costs are tracked and noted in our annual accounts. 4 ## **APPENDIX 1** ## **Declaration** **The trustees declare that they have approved the trustees’ report above.** **Signed on behalf of the charity’s trustees** **Signature(s) Full name(s)** Sonya Willett **Position (e.g. Chair)** Chair **Date** 25 June 2026 **5** Enter SC No. below APPENDIX 2 Enter charity name below **SC043399** ## **Renew SCIO** ||**Renew SCIO**|**Renew SCIO**|**Renew SCIO**|**Renew SCIO**|**Renew SCIO**|**Renew SCIO**|**Renew SCIO**|**Renew SCIO**|**Renew SCIO**||||**SC043399**| |---|---|---|---|---|---|---|---|---|---|---|---|---|---| ||**Receipts andpayments accounts**||||||||||||| ||**For the period**
**from**||Period sta||rt date|||Period||end date|||| ||||Day|Month||Year|**to**|Day|Mon|th|Year||| ||||07|Sept||2024||06|Sept||**2025**||| ||||||||||||||| |**Section A Statement of receipts and payments**|||||||||||||| |**A1 Receipts**|**Unrestricted**
**funds**
**to nearest £**
**1,077**
**1,077**
**-**
**1,077**

**1,135**




**1,135**
**-**
**1,135**||**Restricted**
**funds**
**to nearest £**||**Expendable**
**endowment**
**funds**
**to nearest £**
**-**
**-**
**-**
**-**
**-**
**-**|||**Permanent**
**endowment**
**funds**
**to nearest £**||**Total funds**
**current period**
**to nearest £**|||**Total funds last**
**period**
**to nearest £**| |Donations|**1,077**|||||||||**1,077**|||**598**| |Legacies||||||||||**-**|||| |Grants|||**-**|||||||**-**|||**2,029**| |Receipts from fundraisingactivities||||||||||**-**|||| |Gross tradingreceipts||||||||||**-**|||| |Income from investments other than
land and buildings||||||||||**-**|||| |Rents from land & buildings||||||||||**-**|||| |Gross receipts from other charitable
activities||||||||||**-**|||| ||||**-**|||||**-**||**-**|||| |**_A1 Sub total_**|**1,077**||||**-**|||||**1,077**|||**2,627**| |**A2 Receipts from asset &**
**investment sales**|||||||||||||| |Proceeds from sale of fixed assets||||||||||**-**|||| |Proceeds from sale of investments|||**-**|||||**-**||**-**|||| |**_A2 Sub total_**|**-**||||**-**|||||**-**|||**-**| |**_Total receipts_ **
**A3 Payments**|||**-**|||||**-**|||||| ||||||**-**|||||**1,077**|||**2,627**| ||||||||||||||| |Expenses for fundraising activities||||||||||**-**|||| |Gross trading payments||||||||||**-**|||| |Investment management costs||||||||||**-**|||| |Payments relating directly to charitable
activities|
**1,135**|||||||||**1,135**|||**2,688**| |Grants and donations||||||||||**-**|||| |Governance costs:||||||||||**-**|||| |Audit / independent examination||||||||||**-**|||| |Preparation of annual accounts||||||||||**-**|||| |Legal costs||||||||||**-**|||| |Other||||||||||**-**|||| |||||||||||**-**|||| |**_A3 Sub total_ **|**1,135**||**-**||**-**|||**-**||**1,135**|||**2,688**| |**A4 Payments relating to asset and**
**investment movements**|||||||||||||| |Purchases of fixed assets||||||||||**-**|||| |Purchase of investments||||||||||**-**|||| |**_A4 Sub total_ **|**-**||**-**||**-**|||**-**||**-**|||**-**| |**_Total payments_ **
**_Net receipts / (payments)_**
**A5 Transfers to / (from) funds**
**_Surplus / (deficit) for year_**|||||||||||||| ||||**-**||**-**|||**-**||**1,135**|||**2,688**| ||||||||||||||| ||**58)**
**(**||**-**||**-**|||**-**||**58)**
**(**|||**61)**
**(**| ||||||||||||||| |||||||||||**-**|||| ||**58)**
**(**||||**-**||||||||| ||**58)**
**(**||**-**||**-**|||**-**||**58)**
**(**|||**61)**
**(**| APPENDIX 2 **Renew SCIO** **SC043399** ## **Section B Statement of balances** |**Categories**
**Signed by one or two trustees**
**on behalf of all the trustees**
**B1 Cash funds**
**B2 Investments**
**B3 Other assets**
**B5 Contingent liabilities**
**B4 Liabilities**|**Details**|**Unrestricted**
**funds**
**to nearest £**
**96**|**Restricted funds**
**to nearest £**
**-**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**Total current**
**period**
**to nearest £**|**Total last period**
**to nearest £**| |---|---|---|---|---|---|---|---| ||Cash and bank balances at start of year|||||**96**|**157**| ||Surplus / (deficit) shown on receipts and
payments account|||||**-**|| |||||||**-**|| |||||||**-**|| ||**Cash and bank balances at end of year**
(Agree balances with receipts and payments
account(s))
**Details**|**96**|**-**|**-**|**-**|**96**|**157**| |||58|-|
-
**Fund to which**|
-
**asset belongs**|58|61| |||||||**Market valuation**
**to nearest £**|**Last year**
**to nearest £**| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||**Details**||**Fund to which**|**asset belongs**|**Total**
**Cost (if available)**
**to nearest £**|**-**|
**-**| |||||||**Current value (if**
**available)**
**to nearest £**|**Last year**
**to nearest £**| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||**Details**|||**Total**
**Fund to which l**|**-**|
**-**|
**-**| ||||||**iability relates**|**Amount due**
**to nearest £**|**Last year**
**to nearest £**| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||**Details**|||**Fund to which l**|**Total**
**iability relates**|**-**|**-**| |||||||**Amount due**
**(estimate)**
**to nearest £**|**Last year**
**to nearest £**| ||||||||| ||||||||| ||||||||| ||**Signature**|||**Print Name**|**Total**|**-**|
**-**| ||||||||**Date of**
**approval**| ||_Sonya Willett_|||Sonya|Willett||25 June 2025| ||||||||| 2_Renew_SCIO 2024-25_Receipts and Payments / Statement of balances 2 APPENDIX 2 **Renew SCIO** **SC043399** ## **Section C Notes to the Accounts** **C1 Nature and purpose of funds** _(may be stated on analysis of funds worksheets)_ **Unrestricted funds** were raised through public fund raising events and donations received by the charity. **Restricted funds** there were no restricted funds during this period. |**Type of activity or project supported**
Restricted funds, provided to support the development
of the agricultural development initiatives and project
deliverycosts.|**Type of activity or project supported**
Restricted funds, provided to support the development
of the agricultural development initiatives and project
deliverycosts.|**Individual /**
**institution**|**Number of grants**
**made**
**£**|**Number of grants**
**made**
**£**| |---|---|---|---|---| |||||| |||||| |||||| |||||| |||||| ||||**Total**|| |||||| |If no remuneration was paid during the period to any charity trustee or person connected to a
trustee cross this box (otherwise complete section 3b)||||**x**| |**Authority under which paid**||||**£**| |||||| |||||| |||||| |||||| |||||| |||||| |If no expenses were paid to any charity trustee during the period then cross this box
(otherwise complete section 4b)||||**x**| ||**Nature of transaction**||**Number of**
**trustees**|**£**| |||||| |||||| |||||| |||||| |||||| |
**Nature of relationship**|||**Transaction**
**amount (£)**|**Balance**
**outstanding at**
**period end (£)**| |||||| |||||| |||||| |||||| |||||| |||||| |Expenses during this period donated by the Trustees included: annual fees for Mega £41.36 online data
storage, ZOOM video conferencing license £155.88 and website hosting £110.24||||| ## **C2 Grants** ## **C3a Trustee remuneration** ## **C3b Trustee remuneration - details** ## **C4a Trustee expenses** ## **C4b Trustee expenses - details** ## **C5 Transactions with trustees and connected persons** **C6 Other information** 2_Renew_SCIO 2024-25_Receipts and Payments / Notes 3 APPENDIX 2 2_Renew_SCIO 2024-25_Receipts and Payments / Notes 4 APPENDIX 2 **Renew SCIO** **SC043399** ## **Additional analysis (1)** ## **Analysis of receipts and payments** ## **1 Donations** |**1 Donations**||||||||| |---|---|---|---|---|---|---|---|---| ||**Unrestricted**
**funds**
**to nearest £**||**Restricted funds**
**to nearest £**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**Total current**
**period**
**to nearest £**||**Total last period**
**to nearest £**| |Public Donations|**1,077**|||||**1,077**||**598**| |||||||**-**||| |||||||**-**||| |||||||**-**||| |**Total**
**2 Grants**|**1,077**||**-**|**-**|**-**|**1,077**||**598**| ||**-**
**Unrestricted**
**funds**
**to nearest £**||**-**
**Restricted funds**
**to nearest £**|**-**|**-**|**-**
**Total current**
**period**
**to nearest £**
**-**
**-**
**-**||**-**
**Total last period**
**to nearest £**| |||||||**-**||**2,029**| |||||||||| |||||||**-**||| |||||||**-**||| |**Total**
**3 Gross receipts from other charitable activities**|**-**||**-**|||**-**||**2,029**| ||**-**
**Unrestricted**
**funds**
**to nearest £**
||**-**
**Restricted funds**
**to nearest £**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**-**
**Total current**
**period**
**to nearest £**||**-**
**Total last period**
**to nearest £**| |||||||**-**||**-**| |||||||**-**||| |||||||**-**||| |||||||**-**||| |||||||**-**||| |||||||**-**||| |||||||**-**||| |||||||**-**||| |**Total**|**-**||**-**|**-**|**-**|**-**||**-**| ||-||-|-|-|-||-| ## **4 Payments relating directly to charitable activities** ||**Unrestricted**
**funds**
**to nearest £**|**Unrestricted**
**funds**
**to nearest £**|**Restricted funds**
**to nearest £**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**Total current**
**period**
**to nearest £**|**Total current**
**period**
**to nearest £**|**Total last period**
**to nearest £**| |---|---|---|---|---|---|---|---|---| |Total Expenses|**1,135**||**-**|||**1,135**|









|**2,688**| |||||||**-**||| |||||||**-**||| |||||||**-**||| |||||||**-**||| |||||||**-**||| |||||||**-**||| |||||||**-**||| |||||||**-**||| |||||||**-**||| |||||||**-**||| |**Total**|**1,135**||**-**|**-**|**-**|**1,135**||**2,688**| ||-||-|-|-|-||-| 2_Renew_SCIO 2024-25_Receipts and PaymentsAdditional notes (1) APPENDIX 2 **SC043399** ## **Additional analysis (2)** |**Receipts**
**5 Breakdown of unrestricted funds**|**Unrestricted**
**fund 1 - enter**
**name of fund**
**below**
**Fundraising and**
**Public Donations**|**Unrestricted**
**fund 1 - enter**
**name of fund**
**below**
**Fundraising and**
**Public Donations**|**Unrestricted**
**fund 2 - enter**
**name of fund**
**below**|**Unrestricted**
**fund 3 - enter**
**name of fund**
**below**|**Unrestricted**
**fund 4 - enter**
**name of fund**
**below**|**Total**
**unrestricted**
**funds**|**Total**
**unrestricted**
**funds last**
**period**| |---|---|---|---|---|---|---|---| |Donations|**1,077**|||||**1,077**|**586**| |Legacies||||||**-**|| |Grants||||||**-**|| |Receipts from fundraisingactivities||||||**-**|| |Gross tradingreceipts||||||**-**|| |Income from investments other than land and buildings||||||**-**|| |Rents from land & buildings||||||**-**|| |Gross receipts from other charitable activities||||||**-**|| |**_Sub total_**
**Receipts from asset & investment sales**|**1,077**||**-**|**-**|**-**|**1,077**|**586**| |||||||-|| |Proceeds from sale of fixed assets||||||**-**|| |Proceeds from sale of investments||||||**-**|| |**_Sub total_**
**_Total receipts_**
**Payments**|**-**||**-**|**-**|**-**|**-**|**-**| ||**1,077**||**-**|**-**|**-**|**1,077**|**586**| |||||||-|| |Expenses for fundraisingactivities||||||**-**|| |Gross tradingpayments||||||**-**|| |Investment management costs||||||**-**|| |Payments relatingdirectlyto charitable activities|**1,135**|||||**1,135**|**659**| |Grants and donations||||||**-**|| |Governance costs:||||||**-**|| |Audit / independent examination||||||**-**|| |Preparation of annual accounts||||||**-**|| |Legal costs||||||**-**|| |Other|**-**|||||**-**|| |||||||**-**|| |**_Sub total_**
**Payments relating to asset and investment**
**movements**|**1,135**||**-**|**-**|**-**|**1,135**|**659**| |||||||-|| |Purchases of fixed assets||||||**-**|| |Purchase of investments||||||**-**|| |**_Sub total_**
**_Total payments_**
**_Net receipts / (payments)_**
**Transfers to / (from) funds**
**_Surplus / (deficit) for year_**|**-**||**-**|**-**|**-**|**-**|**-**| |||||||-|| ||**1,135**||**-**|**-**|**-**|**1,135**|**659**| |||||||-|| ||**58)**
**(**||**-**|**-**|**-**|**58)**
**(**|**73)**
**(**| ||||||||| |||||||**-**|| ||||||||| ||**58)**
**(**||**-**|**-**|**-**|**58)**
**(**|**73)**
**(**| |||||||-|| |**Nature andpurpose of funds**|||||||| |Public donations and fundraising providing support for th|e continued development of the wome|||n's income initiative|s and crisis respons|e.|| 2_Renew_SCIO 2024-25_Receipts and PaymentsAdditional notes (2) APPENDIX 2 **Renew SCIO** **SC043399** ## **Additional analysis (3)** **6 Breakdown of restricted funds** |**6 Breakdown of restricted funds**||||||||| |---|---|---|---|---|---|---|---|---| |**Receipts**|**Restricted fund**
**1 - enter name of**
**fund below**||**Restricted fund**
**2 - enter name of**
**fund below**|**Restricted fund**
**3 - enter name of**
**fund below**|**Restricted fund**
**4 - enter name of**
**fund below**|**Total restricted**
**funds**||**Total restricted**
**funds last**
**period**| |Donations||||||**-**||| |Legacies||||||**-**||| |Grants||||||**-**||2,029| |Receipts from fundraisingactivities||||||**-**||| |Gross tradingreceipts||||||**-**||| |Income from investments other than land and buildings||||||**-**||| |Rents from land & buildings||||||**-**||| |Gross receipts from other charitable activities||||||**-**||| |**_Sub total_**
**Receipts from asset & investment sales**|**-**||**-**|**-**|**-**|**-**||**2,029**| |||||||-||| |Proceeds from sale of fixed assets||||||**-**||| |Proceeds from sale of investments||||||**-**||| |**_Sub total_**
**_Total receipts_**
**Payments**|**-**||**-**|**-**|**-**|**-**||**-**| ||**-**||**-**|**-**|**-**|**-**||**2,029**| |||||||-||| |Expenses for fundraising activities||||||**-**||| |Gross tradingpayments||||||**-**||| |Investment management costs||||||**-**||| |Payments relating directly to charitable activities||||||**-**||**2,029**| |Grants and donations||||||**-**||| |Governance costs:||||||**-**||| |Audit / independent examination||||||**-**||| |Preparation of annual accounts||||||**-**||| |Legal costs||||||**-**||| |||||||**-**||| |||||||**-**||| |**_Sub total_**
**Payments relating to asset and investment**
**movements**|**-**||**-**|**-**|**-**|**-**||**2,029**| |||||||-||| |Purchases of fixed assets||||||**-**||| |Purchase of investments||||||**-**||| |**_Sub total_**
**_Total payments_**
**_Net receipts / (payments)_**
**Transfers to / (from) funds**
**_Surplus / (deficit) for year_**|**-**||**-**|**-**|**-**|**-**||**-**| |||||||-||| ||**-**||**-**|**-**|**-**|**-**||**2,029**| |||||||-||| ||**-**||**-**|**-**|**-**|**-**||**-**| |||||||||| |||||||**-**||| |||||||||| ||**-**||**-**|**-**|**-**|**-**||**-**| |||||||-||| |**Nature andpurpose of funds**||||||||| |||||||||| 2_Renew_SCIO 2024-25_Receipts and PaymentsAdditional notes (3) ## **APPENDIX 3** ## **’ Independent examiner s report on the accounts V2** ||**Independent examiner’s report on the accounts V2**|**Independent examiner’s report on the accounts V2**| |---|---|---| |**Report to the**
**trustees/members of**
**Registered charity**
**number**
**On the accounts of the**
**charity for the period**
**Set out on pages**
**Respective**
**responsibilities of**
**trustees and examiner**
**Basis of independent**
**examiner’s statement**
**Independent examiner’s**
**statement**
**Signed**:**
**Name:**
**Relevant professional**
**qualification(s) or body**
**(if any):**
**Address:**|
Charity name
Renew SCIO|| ||**SC**
**043399**|| ||Period start date
Period end date|| ||Day
Month
Year
Day|Month
Year| ||07
09
2024
**to**
06|09
2025| ||1-6|(remember to include the page
numbers of additional sheets)| |||| ||The charity’s trustees are responsible for the preparation of the accounts in accordance
with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the
Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees
consider that the audit requirement of Regulation 10(1) (d) of the 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.|| ||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 viewgiven bythe accounts.|| ||In the course of my examination, no matter has come to my attention [other than that
disclosed on the attached page*]
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, and
•
to prepare accounts which accord with the accounting records and comply with
Regulation 9 of the 2006 Accounts Regulations
have not been met, or
2. to which, in my opinion, attention should be drawn in order to enable a proper
understanding of the accounts to be reached.|| ||`Sean Conoboy`
**Date:**
`26/06/2026`|| ||`Sean Conoboy`|| ||`Institute of Chartered Accountants in England and Wales`|| ||`1 Dixon Mews`|| ||`Barton Seagrave`|| ||`Kettering`|| ||`NN15 5FS`|| *Please delete the words in the brackets if they do not apply. If the words do apply, set out those matters which have come to your attention on the following page. ** OSCR will accept digital or typed signatures ## **APPENDIX 3** ## **Disclosure section** Only complete if the examiner needs to highlight material problems. **Give here brief details of any items that the examiner wishes to disclose**