## Covenant Fellowshi Scotland SCIO p ( ) **Previously known as Forward Together (SCIO)** **A Charity registered with the Office of the Scottish Charity Regulator Registered Charity Number: SC043628** ## **Annual Accounts 2024** ## **Covenant Fellowship Scotland** Director: Position Vacant Report for the 2024 Accounts We do not know what to do, but our eyes are on you.” 2 Chronciles 20 v 12 This is the ninth Annual Report and Accounts produced since incorporation as a SCIO on 6[th ] December 2012 and relates to the period from 1st January 2024 to 31st December 2024. The trustees have over the year discussed and agreed the need to explore how fruitful and helpful it might be to form effective partnerships with evangelical groups in other Churches and Denominations, as well as to seek common ground with the Church of Scotland Evangelical Network (COSEN). Structural reorganisation in the Church of Scotland has created anxiety for a number of ministers and Church members. Covenant Fellowship Scotland has been aware of this and the trustees have been involved in supportive conversations with ministers of the Church, in particular, offering encouragement and support at a time when some ministers are clearly wondering what the future might hold, and where the Holy Spirit might be leading them in time to come. The trustees were concerned about the number of vacant charges in the Church of Scotland and wanted to explore ways in that could be rectified. It is still hard for the trustees to gain real traction and make an impact on the denomination with limited resources and time. We remain, active, supportive and prayerful. Covenant Fellowship Scotland remains concerned at the stance of the Church of Scotland in the aftermath of many recent decisions of the General Assembly. In all our work, we continue to seek the reformation of the Church of Scotland in accordance with the Word of God, the growth of His Kingdom, and the proclamation of Jesus Christ as our Saviour and Lord to a world in desperate need of His Good News. We pray for a return to biblical Christian faith and practice, in the mercy of God and in the renewing power of the risen Lord Jesus Christ, the King and Head of the Church. The Trustees met by Zoom and in person during the year. No new Trustees appointed. APPENDIX 1 oscr Peric¥J start dale Period end date Klonlh Y88r FrLw To 01 Jan 31 2024 Office of the Swttish Charlty Regulator Reference and administration details Charfty name Other names charlty 1$ knovm F¢yward Tcoether RogIStèr￿ charlty number Charlty's wlnclpal address SC(143628 | 109 Main Street Chrys Glasg Postcode G69 9LA Names of the charlty tn￿tee3 on date of approval of Tnntees. Annual Report Trustee name Offlce (ff any) Datès actèd If nolfor whole y {or body) entitled to Trustees Chair Trustees Trustees Trustees Trustees Trustees Trustees Trustees 10 11 12 13 14 15 17 18 19 20 APPENDIX 1 Reference and administration details Names of all ¢)ther charlty trustees durlng the perlod. If any. Ifor example. those who reslgnod part way through the flnanclal perlod) Resigned Jan 2024 ResIg￿d Feb 2024 Structure, governance and management Type of governlng document The ¢Nganisatk)n is registered as a S(#)ttish ChaTttable In￿rporated organ￿￿knOn (SCIOI. registratts)n number SC043628. li has a Constitu￿ whith eSta￿iSheS the Otgani%at￿n Struc￿[8 through a self-apFoirrted group ofTrustees. maximum fifteen and minimum four in number. Trustse recrullment and appolnlment Trustees are aFwnted by resolution of the existing chaiity tnjstees. They must be in agreement with the aims and objectives of the Charitable OrganiSa￿on. and must be a member of Ihe Churth of ScolaThl. Objectives and activities Charftable purp(ws Cteying thè cOmri￿ ofthè Jèsus Christ to rèach th8 pwla of &x)lla￿ arml V*Thld vrith Ihe g(Kx1 news th* Jesus Christ 1$ LcKd aTrJ Savicwr 2. SuFwbThJ and all those c¢ evangel￿41 ￿lsuasIon in the Chuffth of S(x)Iland in th8ir ¥￿tn￿ tr) Jesu$ Chtst a$ Lrxd 8nd S8vk)ur In an e￿tive unty oflhxjght aryl actKMI; Presenting a Bit4h21 rerspethe on the life and work of the Church of S¢))Uand in order to maintain thè Churth's hwilagè. as￿l311Y on issuès of Summary of the maln acllvlties In relatlon to these objects Th8 truste8s sowht to links with a broad spectrum of Ministers, EbJers aThJ Dea￿n5 in the Church of Scouand. They have maintained APPENDIX 1 Achievements and performance Summary of the maln achlevements of the charfty durlng the Ilnanclal The trusteos have over the year dkscussed and agre&Y th8 nwj to | 8xplor8 how fnmttul and hdpful rt might b8 to fomi 8ff8Ctrv8 partngrships with avang￿le￿ groups in othar Churchès and DèrKiminations. as wèll as to seek comm¢Th grol￿d with tho Church of Scotland Evangelic N8twort( ICOSEN). Structural r8(*ganisation in th8 ChLKch of Scotland has created anxi@ty fc￿ a numtrw of minist8r5 and Church m8rnbars. Covgnant F8llowship Scotland has been aware of thk8 and th8 truste8s have be8n involved in suprM)rtN8 conv8rsab.rms wrth minislws of th8 Church. In particular. offerÉng @r￿ur￿)￿nt and suppcxl at a timg wh@n somg ministers arg d83rly wondoring what th8 future might hokl, and wh8r9 th8 Holy Spiiit might bg ￿*￿ing thern in tim to C￿9. Tho trust@* wero cOncW￿ afrtxrt numbgr of vacant charg* in th Church of Scotland and Want￿ tOèXFAcKè ways in that eould bè rgCtifi&l. Financial review Brfef statement of the charltys pollcy There cx)ntinues to t* no forn￿1 Frf)licy of reseThes at this tin￿. although on reserve8 the leqacy furvjs from the volunlary oroanisation of Fo￿ard T￿ether prior to its irthrForath)n as a SCIO remained a workino reserve dunno the past Th8 ttharity Tnjstees have revieM*d the financlal situatiC￿ regularfy and have adjusted speThJiryJ to fft with income vthenever wuired. Detalls of any d￿1( A su￿uS arose as th& L*arlty dkl not undertake any new actlvmes dudnq the year. Donated facllltles and servlces (If any) Meetings have t*en hosted in some private homes without charoe. Some T￿￿ have not submill&J daims for travelling or other expenses. APPENDIX 1 Other optional information Declaration The trustees declare thal tly have approved the trustees, repwt above. Slgnod on bohalf of tho charltys trustO0S Slgnatur•(s) Full name($) Posltlon {e.g. Chair) Chair Date 10th Sept 2025 APPENDIX 2 Enter charity name below Enter SC No. below ## **SC043628** |||||||||||||||||||**SC043628**| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |||||**Receipts andpayments accounts**||||||||||||||| ||||||Period start date|||||||Period end date||Period end date||||| |||**For the period**
**from**||01
Day|Jan
Month||||2024
Year|**to**|Day
31|Month
Dec||||Year
2024||| |**Section A Statement of receipts and payments**||**Section A Statement of receipts and payments**|**Section A Statement of receipts and payments**|||||||||||||||| |||**Unrestricted**
**funds**||**Restricted funds**||||**Expendable**
**endowment**
**funds**|||**Permanent**
**endowment**
**funds**||**endowment**||**Total funds**
**current period**|||**Total funds last**
**period**| |||**to nearest £**||**to nearest £**||**to nearest £**||**to nearest £**|||**to nearest £**|**to nearest £**|||**to nearest £**|**to nearest £**||**to nearest £**| |**A1 Receipts**||||||||||||||||||| |Donations||**844**|||||||||||||**844**|**844**||**1,224**| |Legacies||||||||||||||||**-**||**-**| |Grants||||||||||||||||**-**||**-**| |Receipts from fundraising activities||||||||||||||||**-**||**-**| |Gross trading receipts||||||||||||||||**-**||**-**| |Income from investments other||||||||||||||||||| |than land and buildings||**34**|||||||||||||**34**|**34**||**23**| |Rents from land & buildings||||||||||||||||**-**||**-**| |Gross receipts from other||||||||||||||||||| |charitable activities||||||||||||||||**-**||**-**| |||||||||||||||||**-**||**-**| |**_A1 Sub total_**|**_A1 Sub total_**|**878**||**-**|**-**|**-**||**-**|**-**||**-**|**-**|**-**||**878**|**878**||**1,247**| |**A2 Receipts from asset &**||||||||||||||||||| |**investment sales**||||||||||||||||||| |Proceeds from sale of fixed assets
**-**
Proceeds from sale of investments
**-**
**_A2 Sub total_ -**
**-**
**-**
**-**
**-**
**-**
**_Total receipts_ 878**
**-**
**-**
**-**
**878**
**1,247**
~~SS5SS~~||||||||||||||||||| |**A3 Payments**||||||||||||||||||| |Expenses for fundraising activities||||||||||||||||||| |||||||||||||||||**-**||| |Gross trading payments||||||||||||||||||| |||||||||||||||||**-**||| |Investment management costs||||||||||||||||||| |||||||||||||||||**-**||| |Payments relating directly to||||||||||||||||||| |charitable activities||**-**||||||||||||||**-**||**-**| |Grants and donations||||||||||||||||||| |||||||||||||||||**-**||| |Governance costs:||||||||||||||||||| |||||||||||||||||**-**||| |Audit / independent examination||||||||||||||||||| |||||||||||||||||**-**||| |Preparation of annual accounts||||||||||||||||||| |||||||||||||||||**-**||| |Legal costs||||||||||||||||||| |||||||||||||||||**-**||| |Other|Other|Other||||||||||||||||| |||||||||||||||||**-**||| ||||||||||||||||**-**|**-**||| |**_A3 Sub total_ **||**-**||**-**|**-**|**-**||**-**|**-**||**-**|**-**|**-**||**-**|**-**||**-**| |**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_**|**878**
**-**
**-**
**-**
**878**
**1,247**
**-**
**878**
**-**
**-**
**-**
**878**
**1,247**
~~SSSSS~~|||||||||||||||||| APPENDIX 2 **SC043628** ## **Section B Statement of balances** |**Categories**
**Signed by one or two trustees on**
**behalf of all the trustees**
**B3 Other assets**
**B5 Contingent liabilities**
**B4 Liabilities**
**B1 Cash funds**
**B2 Investments**|**Details**|**Unrestricted**
**funds**
**to nearest £**
**8,203**
**878**|**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|||||**8,203**|**6,956**| ||Surplus / (deficit) shown on receipts and
payments account|||||**878**|**1,247**| |||||||**-**|| |||||||**-**|| ||**Cash and bank balances at end of year**
(Agree balances with receipts and payments
account(s))
**Details**|**9,081**|**-**|**-**|**-**|**9,081**|**8,203**| |||-|
-|
-|
-|
-|
-| ||||**Fund to which**|**Fund to which**|**asset belongs**|**Market valuation**
**to nearest £**|**Last year**
**to nearest £**| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||**Details**|||**asset belongs**|**Total**
**Cost (if available)**
**to nearest £**|**-**|
**-**| |||||||**Current value (if**
**available)**
**to nearest £**|**Last year**
**to nearest £**| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||**Details**|||**Total**
**Fund to which li**|**-**|
**-**|
**-**| ||||||**ability relates**|**Amount due**
**to nearest £**|**Last year**
**to nearest £**| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||**Details**|||**Fund to which li**|**Total**
**ability relates**|**-**|**-**| |||||||**Amount due**
**(estimate)**
**to nearest £**|**Last year**
**to nearest £**| ||||||||| ||||||||| ||||||||| ||**Signature**|||**Print Name**|**Total**|**-**|
**-**| ||||||||**Date of**
**approval**| ||||||||| ||||||||10/09/2025| ||||||||| ||||||||| 2024 Accounts spreadsheets.xlsx / Statement of balances 2 December 2007 APPENDIX 2 **SC043628** ## **Section C Notes to the Accounts** |**C3a Trustee remuneration**
**C4a Trustee expenses**
**C4b Trustee expenses - details**
**C3b Trustee remuneration -**
**details**
**C1 Nature and purpose of funds**
_(may be stated on analysis of_
_funds worksheets)_
**C2 Grants**||||| |---|---|---|---|---| ||**Type of activity or project supported**|**Individual /**
**institution**|**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)|||| ||**Authority under which paid**|||**£**| |||||| |||||| |||||| |||||| |||||| |||||| ||If no expenses were paid to any charity trustee during the period then cross this box (otherwise
complete section 4b)|||| ||||**Number of trustees**|**£**| |||||| |||||| |||||| |||||| |||||| |**C6 Other information**
**C5 Transactions with trustees**
**and connected persons**|**Nature of relationship**|**Nature of transaction**|**Transaction**
**amount (£)**
**Balance**
**outstanding at**
**period end (£)**|**Transaction**
**amount (£)**
**Balance**
**outstanding at**
**period end (£)**| |---|---|---|---|---| |||||| |||||| |||||| |||||| |||||| |||||| |||||| 2024 Accounts spreadsheets.xlsx / Notes 3 December 2007 APPENDIX 2 **SC043628** ## **Additional analysis (1)** ## **Analysis of receipts and payments** ## **1 Donations** ||**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 £**| |---|---|---|---|---|---|---|---|---| |Donations non-Gift Aided|**724**|||||**724**||**701**| |Donations Gift Aided|**500**|||||**500**||**950**| |Tax Recovered||||||**-**||**-**| |||||||**-**||| |**Total**
**2 Grants**|**1,224**||**-**|**-**|**-**|**1,224**||**1,651**| ||||**-**
**Restricted funds**
**to nearest £**|**-**|**-**|||**reference**
**Total last period**
**to nearest £**| |||||||**-**||| |||||||**-**||| |||||||**-**||| |||||||**-**||| |**Total**|**-**||**-**|||**-**||**-**| ||||**-**|||||**-**| ## **3 Gross receipts from other 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**|**-**||**-**|**-**|**-**|**-**||**-**| ||||-|-|-|||-| ## **4 Payments relating directly to charitable activities** |**4 Payments relating directly to charitable activities**||||||||| |---|---|---|---|---|---|---|---|---| ||**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 £**| |Salaries||


||||**-**|









|| |Tax & NI||||||**-**||| |Staff Expenses||||||**-**||| |Postage & Stationery||||||**-**||**-**| |Events||||||**-**||**-**| |Trustees Expenses|**-**|||||**-**||**-**| |Sundries|**-**|||||**-**||**-**| |ConsultancyFees|**-**|||||**-**||**-**| |ConsultancyExpenses|**-**|||||**-**||**-**| |||||||**-**||| |||||||**-**||| |**Total**|**-**||**-**|**-**|**-**|**-**||**-**| ||||-|-|-|||-| 2024 Accounts spreadsheets.xlsxAdditional notes (1) December 2007 APPENDIX 2 **SC043628** ## **Additional analysis (2)** **5 Breakdown of unrestricted funds** |**5 Breakdown of unrestricted funds**|||||||| |---|---|---|---|---|---|---|---| |**Receipts**|**Unrestricted fund**
**1 - enter name of**
**fund below**
**844**
**34**
**878**||**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|**844**|||||**844**|**1,224**| |Legacies||||||**-**|**-**| |Grants||||||**-**|**-**| |Receipts from fundraising activities||||||**-**|**-**| |Gross trading receipts||||||**-**|**-**| |Income from investments other than land and buildings|**34**|||||**34**|**23**| |Rents from land & buildings||||||**-**|| |Gross receipts from other charitable activities||||||**-**|| |**_Sub total_**
**Receipts from asset & investment sales**|**878**||**-**|**-**|**-**|**878**|**1,247**| |||||||-|| |Proceeds from sale of fixed assets||||||**-**|| |Proceeds from sale of investments||||||**-**|| |**_Sub total_**
**_Total receipts_**
**Payments**|**-**||**-**|**-**|**-**|**-**|**-**| ||**878**||**-**|**-**|**-**|**878**|**1,247**| |||||||-|| |Expenses for fundraisingactivities||||||**-**|| |Gross trading payments||||||**-**|| |Investment management costs||||||**-**|| |Payments relatingdirectlyto charitable activities|**-**|||||**-**|**-**| |Grants and donations||||||**-**|| |Governance costs:||||||**-**|| |Audit / independent examination||||||**-**|| |Preparation of annual accounts||||||**-**|| |Legal costs||||||**-**|| |||||||**-**|| |||||||**-**|| |**_Sub total_**
**Payments relating to asset and investment**
**movements**|**-**||**-**|**-**|**-**|**-**|**-**| |||||||-|| |Purchases of fixed assets||||||**-**|| |Purchase of investments||||||**-**|| |**_Sub total_**
**_Total payments_**
**_Net receipts / (payments)_**
**Transfers to / (from) funds**
**_Surplus / (deficit) for year_**|**-**||**-**|**-**|**-**|**-**|**-**| |||||||-|| ||||**-**|**-**|**-**|**-**|**-**| |||||||-|| ||||**-**|**-**|**-**|**878**|**1,247**| ||||||||| |||||||**-**|| ||||||||| ||||**-**|**-**|**-**|**878**|**1,247**| |||||||-|| |**Nature andpurpose of funds**|||||||| ||||||||| 2024 Accounts spreadsheets.xlsxAdditional notes (2) December 2007 APPENDIX 2 **SC043628** ## **Additional analysis (3)** **6 Breakdown of restricted funds** |**Receipts**|**Restricted fund 1**
**- enter name of**
**fund below**
**-**|**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**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
-|**Total restricted**
**funds last period**| |---|---|---|---|---|---|---|---|---| |Donations||||||**-**||| |Legacies||||||**-**||| |Grants||||||**-**||| |Receipts from fundraising activities||||||**-**||| |Gross trading receipts||||||**-**||| |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**|**-**||**-**|**-**|**-**|**-**||**-**| |||||||||| |
Proceeds from sale of fixed assets||||||**-**||| |Proceeds from sale of investments||||||**-**||| |**_Sub total_**
**_Total receipts_**
**Payments**|**-**||**-**|**-**|**-**|**-**||**-**| ||**-**||**-**|**-**|**-**|**-**||**-**| |||||||||| |Expenses for fundraising activities||||||**-**||| |Gross trading payments||||||**-**||| |Investment management costs||||||**-**||| |Payments relating directly to charitable activities||||||**-**||| |Grants and donations||||||**-**||| |Governance costs:||||||**-**||| |Audit / independent examination||||||**-**||| |Preparation of annual accounts||||||**-**||| |Legal costs||||||**-**||| |||||||**-**||| |||||||**-**||| |**_Sub total_**
**Payments relating to asset and investment**
**movements**|**-**||**-**|**-**|**-**|**-**||**-**| |||||||||| |Purchases of fixed assets||||||**-**||| |Purchase of investments||||||**-**||| |**_Sub total_**
**_Total payments_**
**_Net receipts / (payments)_**
**Transfers to / (from) funds**
**_Surplus / (deficit) for year_**|**-**||**-**|**-**|**-**|**-**||**-**| |||||||||| ||||**-**|**-**|**-**|**-**||**-**| |||||||||| ||||**-**|**-**|**-**|**-**||**-**| |||||||||| |||||||**-**||| |||||||||| ||||**-**|**-**|**-**|**-**||**-**| |||||||||| |**Nature andpurpose of funds**||||||||| |||||||||| 2024 Accounts spreadsheets.xlsxAdditional notes (3) December 2007 APPENDIX 3 osc friith clp.rity Reguktor Independent examiner's report on the accounts Report to the Chaniy name trustaeslmembers oi Covenarnl Fellowship scotland Registered charity SC 043628 number On the accounts of th¢ harity for the period Period start date Month January Period end date Month DÈt￿b￿r Day 01 Year Day 31 Year 2024 2024 to Set out on pages Irernemoer ￿ Inoude ine pa9e numbÈrsol ￿d1th)nal $hietsi Respective The charity's trustees are responsible lor the preparation of the accounts in accordance responsibilities of trvstee$ and examiner with the terms of the Ch2ritie5 and Truste< Inveslmeql (Scotlandl 2005 Act and the Charities Accounts Iscollandl Regulations 2006 las amended). The charity trustees eonsider that the audit requireryenl of Regulation 10111 Idl of the AccDunls Regulations does not apply. 11 is my reswnsibility lo examine the accounts as required under seclK)n 44111 Icl of the Act and lo slate whether particular matters have come lo my attention. Basis of independent My exarnination is carried out in accordance with Regulation 11 of the 2006 Accounts examiner's ststement Regulations. An examination includes a review of the accountin9 records kept by the charity and a comparison of the accounts presented with those records. 11 also includes consideration of any unusual items or disclosures in the acoounls and seeks explanations from the Iruste&s concerning any such matters. The pro￿edureS undertaken do not provide all thè evidence that would be requirèd in an audit and, consequently, I do not express an audit opinion on tho view given by the accounts Ind•pgndont examiner'8 In the course of my examination, no matter has come lo ry attentlon lolher than that $tstoment ¢Jisclosed on the attached page'l which give5 me reasonable cause to believe that in any material respect the requirements.. to keep accounting records in accordance with seclion 44111 (al of the 2005 Act and Regulation 4 of the 2006 Accc)unls Regulations, and to prepare accounts which accord with the accounting records and compty with Regulation 9 of thè 2006 Ac¢c)unls Regulaliops have not been met. or Relevant pro. qualificationls "Pèa59 LI8￿18 the woro., fclbwin9 Pa9e. PPENDIX 3 Disclosure section Only complete if the examiner needs to highlight material problems. Give here brlef details of any Items that thg examiner wi5he$ to disclose