2025-06-30-accounts - Orkney Charitable Trust

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

APPENDIX 1

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__ Period startdate Period end date
Day Month Year Day Month
OSC r From -01 July 2024 ~=—s«To 30 aJune !| Year 2025
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Office of the Scottish Charity Regulator

Charity name Orkney Charitable Trust Other names charity is known by Registered charity number $C044924 - Charity’s principal address Hillhead st Ola Orkney

Postcode KW15 1SX

Names of the charity trustees on date of approval of Trustees’ Annual Report

Trustee name Office (if any)

page areio (or ody) ented to | any)

1 Craig Spence Chairman 2 Lynne Spence Secretary

3 = Mairi Fleet Treasurer

4 = Marie O’Sullivan 5 7 8 10 11 12 13 14 15 16 17 - 18 19 | 20

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	_ Dates acted ifnotforwholeyear
Structure, governance and management
Type ofgoverning document	TrustDeed
		;
Trustee recruitmentand appointment	Appointed by Existing Trustees
Objectives and activities
Charitable purposes	The prevention orreliefofpovertyofany individualunder the age or25 whohastheirmain residencewithin theOrkney Islands, Scotland.
	The reliefofthose in need by reason of ill-health, disability, financial
	hardship or otherdisadvantage who meet the criteria outlined above.
Summaryofthemain activities in relation tothese objects	‘Thecharity continued toassistyoung people inOrkneythrough the — unrestricted ‘Orkney Fund’, alongside the continued restricted funds from
	the previous year. Thesefunds were utilised in line with the main
	charitable purposes, as above, and also paying attention to any
	restrictions placed bydonors to restricted funds. We have remained
	proactive and reactive tothe local community during 2024/2025 and were
	able to further support local families during this continued challenging
	time.

APPENDIX 1 Achievements and performance

Summary of the main achievements of | Successful fund raising, and obtainmentof grants, took place throughout the charity during the financial period —_ the year for the above projects.

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Financial review

Brief statement of the charity’s policy Reserves shall be retained to further the meetingof the[objectives][and] | on reserves activities of the Charity for the coming year. | f Details of any deficit None Donated facilities and services (if any) 1

APPENDIX 1 Other optional information

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Declaration

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

oe Signature(s) CM | Full name(s) Craig David Spence Position (e.g. Chair) Chair | Date ~as\os| ROUy .

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||||||||||| |---|---|---|---|---|---|---|---|---|---| |©aycharitableikntrustey|Annual|accounts|for|the|period(if any)|$C044924| |penodistant date.|01-Jul-24}|7°|Perioddateend|30-Jun-25| |Section|A|Statement|of|financial|activities| |Restricted| |Recommended|Details|of own|@|Unrestricted|income|Endowment|Totalthis|Total|last| |categories|by|activity|analysis|3|funds|funds|funds|year|year| |£|£|£|£|£| |Incoming|resources|(Note|3)|FO1|FO2|FO3|FO4|FOS| |generatedIncoming resourcesfunds|from||||P|| |Moluntanyincems|S01|3,345|35,628 |e|||38,973|29,556| |Activities|for generating funds|$02|SL|9.482 P||9.482|9.379| |Investment income|so||157]|- =||SS|-|=||537]| 3,569| |charitable|activities|S04| |Total incoming resources|s06|4,882|45,110 hie:|49,992|42,504| |Resources|expended|(Notes|4-8)| |income|$07|116|122|200| |Charitable activities|$10|||39,323 |||39,323|34,124| |Total resources expended|s13|394301 -||39,807]|34,344| |Net incoming/(outgoing)|resourcestransfers before|$14|4,514|5,671|10,185|ane8,160| |Gross transfers between funds|$15 ||-|4,839|4,839 hy).|Bia| |other recognised|gains/(losses)|$16||-|325|10,510|10,185|8,160| |Other|recognised|gains/(losses)| |for the|charity’s|own|use|S17| |Net movement in funds|si9|10,510 (al|10,185|8,160| |Total funds brought forward|so!|44099||55,870]|-|||99,960]|91,809| |Total funds carried forward|sz1||_43,774||_66,380||—-~||110,154]|_99,969|

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Section B Balance sheet

				Restricted
	@	Unrestricted		income Endowment Totalthis		Total last
	3		funds	funds	funds year	year
			£	£	£ £	£
Fixed assets Tangible assets (Note9)	eo poo	FO1 Fo2 FO3 F04 FOS [ -] -]-	-	] -_] fo TT
Totalfixedassets Current assets	1	[~ -			-
Stockandwork inprogress Debtors (Note11) (Shortterm) investments Cash atbankand in hand Totalcurrentassets	Se ee	es BOs B09	i a cs © an es ee es as	.) 49,430 60,724P	110,154 99,969 49,430 60,724) -	110,154 99,969
Creditors: amounts falling due within
one year (Note 12)	B10
Netcurrent assets/(liabilities)	811		49,430	60,724		==-
Totalassetslesscurrentliabilities	B12			49,430]	60,724]	= = [
Creditors: amounts falling due after
one year (Note 12)	B13
Netassets	B15		49,430	60,724	-	110,154
Funds ofthe Charity
Unrestricted funds	Ss				ldo
	B17		49,430		49,430	44,099
Restricted income funds (Note 13)	B18			60,724	60,724	55,870
Endowmentfunds(Note 13)	BI9			rr re ee
Totalfunds	B20		49,430	60,724]	=-	110,154
Signed byoneortwotrusteeson behalfofall the trustees			Signature		PrintName	Dateof approval
			- CNM

CC17a (Excel)

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Section C

Notes to the accounts

Note 1‘Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting

These accounts have been prepared on the basis of historic cost (except that investments are shown at market value) in accordance with:

Accounting and Reporting by Charities — Statement of Recommended Practice (SORP 2005);
and with* Accounting Standards;

or Financial Reporting Standards for Smaller Enterprises (FRSSE);

and with the Charities Act.

** except for the following].

Give details in this box if a different standard has been followed.

-Tick as appropriate:

° if all relevant disclosures shown in the pack have been given then please tick “Accounting Standards”,

° if disclosures completed in these accounts have been restricted to those required by the FRSSE, then please tick “Financial Reporting Standards for Smaller Enterprises (FRSSE)’.

** _ If no departures from the chosen standards have been made then delete these words; otherwise give details of any changes in the boxes.

1.2 Change in basis of accounting

There has been no change to the accounting policies (valuation rules and methods of accounting) since last year.

Give details in this box of any material changes that have been made.

§ if no changes have been made to accounting policies then delete these words.

1.3 Changes to previous accounts

No changes have been made to accounts for previous years (§§ except for the following).

Give details in this box of any material changes that have been made.

CC17a (Excel)

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Section C			Notes to the accounts (cont)
Note 2	Accounting policies
Thisstandard listofaccountingpolicies hasbeen appliedbythe charityexceptforthose deleted. Where a different
oradditionalpolicyhasbeenadoptedthen this is detailed in thebox below.
INCOMING RESOURCES
Recognition ofincoming			These are included in the Statement of Financial Activities (SoFA)when:
resources			e the charity becomes entitled to the resources;
			e the trustees are virtually certain they will receive the resources; and
			e the monetary value can be measured with sufficient reliability.
Incoming resourceswith			Where incoming resources have related expenditure (as with fundraising or contract income)
related expenditure			the incoming resources and related expenditure are reported gross in theSoFA.
Grants and donations			Grants and donations are only included in theSoFAwhen the charity has unconditional
			entitlement to the resources.
Tax reclaimson donations		—_Incoming	Incoming resources from tax reclaims are included in theSoFA atthesametime as the gift to
and gifts			which they relate.
Contractual income and			This is only included in theSoFAoncethe related goods orservices have been delivered.
performance related grants
tee ts Gifts in kind			Gifts in kind are accounted for at a reasonable estimate oftheirvalue tothe charity orthe ~ amount actually realised.
			Gifts in kind forsale or distribution are included in the accounts as gifts onlywhen sold or
			distributed by the charity.
			Gifts in kind foruse bythe charity are included in theSoFA as incoming resources when
			receivable.
Donated services and			These are only included in incoming resources (with an equivalent amount in resources
facilities			expended) where the benefit to the charity is reasonably quantifiable, measurable and
			material. The value placed on these resources is the estimated value to the charity ofthe
			service or facility received.
Volunteerhel P			Thevalueofanyvoluntary help received is notincluded intheaccounts but isdescribed in thetrustees’ annual report.
Investment income			This is included in the accounts when receivable.
Investment gainsand losses			This includes anygain or loss on the sale ofinvestments and anygain or loss resulting from
			revaluing investments to market value atthe end ofthe year.
EXPENDITURE AND		LIABILITIES
Liability recognition			Liabilities are recognised as soon as there is a legal or constructive obligation committing the
			charity to pay out resources.
Governance costs			Include costs ofthe preparation and examination of statutory accounts, the costs oftrustee
			meetings and cost ofany legal advice to trustees on governance or constitutional matters.
Grantswith performance			Wherethe charitygives a grantwith conditions for its payment being a specific level of service
conditions			oroutput to be provided, such grants are onlyrecognised in theSoFAoncethe recipientof the grant has provided the specified service oroutput.
Grants payable without			Theseare only recognised in the accountswhen a commitment has been made and thereare
performance conditions			no conditions to bemet relating tothegrantwhich remain in the control ofthe charity.
Support Costs			Support costs include central functions and have been allocated to activity cost categories on
			a basis consistent with the use of resources, eg allocating property costs by floor areas, or per
			capita, staff costs bythe time spent and other costs by their usage.
ASSETS
Tangible fixed assetsfor	use		Theseare capitalised iftheycan be used formorethanone year, and cost at least£500.
bycharity			They arevalued atcost ora reasonable valueon receipt.
Investments			Investments quoted on a recognised stock exchange are valued at market value atthe year
			end. Other investment assets are included at trustees’ best estimate of market value.
Stocks and work in progress			These are valued atthe lower ofcostor market value.
POLICIES ADOPTED
ADDITIONALTO	OR
DIFFERENT FROM THOSE
ABOVE

CC 17a (Excel)

20/03/2026

Section C

Notes to the accounts

(cont)

Note 3 Analysis of incoming resources

Incoming resources may be further analysed if this would help the reader of the accounts.

	This year Lastyear
Voluntary income	Analysis £ £ aS RS ees a a a a Total] =
Activities forgeneratingfunds[**	**
	Christmas Jumpers 514
	Every Child Deserves a Christmas, Auction 4,732 3,998
	4,750 4,867
	Total 9,482 9,379
Investment income	Bank Deposit Interest 1,538 3,569
	a
	Total 1,538 3,569
Incomingresourcesfrom charitable activities	[

CC17a (Excel)

20/03/2026

Notes to the accounts (cont)

Section C

Note 4 Analysis of resources expended Resources expended may be further analysed if this would help the reader of the accounts.

Note 4 Resources expended	Analysis of resources expended may be further analysed if thisthis would help the reader of thethe accounts.
	This year Last year
Costs ofgenerating voluntaryincome	Analysis £ £ [OrkneyFund Stripe Platform Costs a)ie) Somas Light Stripe Platform Costs a) en: ECDAC Stripe Platform Costs
Fundraising trading costs	[Orkney Fund, Smail Lottery Licence a ee a
	a a es Total
Investment managementcosts	a
Charitable activities
	Emily Fund Claims
	Every Child Deserves a Christmas Grants & Gift Cards 23,475 27,161
	Help from Home grants :) 1,332
	Bairns Need Nappies Grants
	SpringGrants——“‘“‘“‘CSC*rSCts‘“(’NNSS‘SCYLUWWWW__G700
	a
	Total 39,323 34,124
Governancecosts	[
	a
	Total

CC17a (Excel)

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Section C

Notes to the accounts

(cont)

Note 5 Support Costs Please complete this note if the charity has analysed its expenses using activity categories and has support costs.

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||||||||||| |---|---|---|---|---|---|---|---|---|---| |Fundraising|activity|Charitable|Activity|| Governance|Activity|Total|Cost| |Dp|:|£|£|£|£| |TCTtee|ee| |Note|6|Details|of|certain|items|of expenditure| |6.1|Trustee|expenses| |Please provide|details|of the amount of any payment or reimbursement of out-of-pocket expenses made| |to|trustees|or to|third parties|for expenses|incurred by trustees.|If no|expenses|were|paid,| |please|enter ‘None’|in|the|appropriate|box(es).| |Number of trustees who were paid expenses|i.|as| |Post,|Stationary|&||Post,|Stationary|&| |Small|Grants|&|Small|Grants|&| |Nature of the|expenses|Bedding|Clothing|

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6.2 Fees for examination or audit of the accounts

Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner or auditor. If nothing was paid please enter NONE in the appropriate box(es).

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||||| |---|---|---|---| |This|year|Last|year| |£|£|

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Independent examiner's or auditors’ fees for reporting on the accounts Other fees (for example: advice, consultancy, accountancy services) paid to the independent examiner or auditor

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Section C Notes to the accounts (cont)
Note 7 Paid employees
Please complete this note if the charity has any employees.
7.1 Staff Costs
This year Last year
£ £
Gross wages, salaries and benefits in kind ee ee
Employer's National Insurance costs es
Pension costs ee ee
Total staffcosts| = |
7.2 Average number of full-time: equivalent: employees :in the year This year Last year
The parts of the charityin which the [Fundraising | SS |
employees work (Charitable Activities [=|
Governance]
a Totally
a
7.3 Defined contribution pension scheme
Please complete if a defined contribution pension scheme is operated.
— ee
This year Last year
£ £
The costs of the scheme to the charity for the year es ee
The amount of any contributions outstanding at the year end a eee
The amount of any contributions prepaid at the year end ee ee
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CC17a (Excel)

20/03/2026

Section C

(cont)

Notes to the accounts

Note 8

Grantmaking

Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.

8.1 Total value of grants

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|||||||||| |---|---|---|---|---|---|---|---|---| |Grants|to|Grants|to| |institutions|individuals| |Purpose for which|grants|made|Total|amount|£|||Total amount|£| |Every|Child|Deserves a Christmas,|Restricted|Fund,|Grants|Fn|23,400| |Help|from|Home,|Restricted|Fund,|Expense Reclaim|Grants|ee|eee| |Somas|Light,|Grant to new charity for funds|received|Pn|5,112| |Total]||8992|

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8.1 Grantmaking costs

If the charity’s accounts are prepared on the “activity basis” please give details of any support cost associated with grantmaking. Please enter “Nil” if the charity does not identify and/or allocate support costs. Support costs of grantmaking

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Imus
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8.3 Grants made to institutions

If the charity has made grants to particular institutions that are material in the context of its grantmaking please give details of the institution supported, purpose of the grant and total paid to each institution listed. Sufficient information should be given to provide a reasonable understanding of the range of institutions supported.

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|||| |---|---|---| |Names of institutions|Purpose|Total amount of| |grants|paid|£|

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Total grants to institutions P|

CC 17a (Excel)

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(cont)

Section C

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Notes to the accounts
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Note 9 Tangible fixed assets Please complete this note if the charity has any tangible fixed assets

9.1 Cost or valuation

9.1 Cost or valuation
	Freehold land		Other land&	Plant,	Fixtures,			Payments on
	& buildings	buildings	machinery	fittings		and	accountand
			and motor	equipment	assets under
			vehicles				construction
	£	£	£		£		£	£
Balance brought
forward
Balance carried
forward
9.2 Accumulated depreciation and impairment provisions
*Basis		SL or RB	SL or RB	SL orRB	SL	or	RB	SL or RB
“Rael
Balance brought
forward
foryear
Balance carried
forward
9.3 Net book value Broughttoward[=	]		=			,

9.4 Revaluation

If any fixed assets have been revalued please give details of the valuer and method of valuation

The "transfers" row is for movements between fixed asset categories.

** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction.

CC17a (Excel)

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Section C

Notes to the accounts

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(cont)
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Note 10 Investment assets

Please complete this note if the charity has any investment assets.

10.1 Fixed assets investments

Carrying (market) value at beginning of year Add: additions to investments at cost Less: disposals at carrying value Add/(deduct): net gain/(loss) on revaluation Carrying (market) value at end of year

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£
Pt
Ps
Ras
Pt
(il Re
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Please provide below:

10.2 A breakdown of the market values of investments shown above agreeing with the balance sheet row BO3.

10.3 A breakdown of the income from investments agreeing with SOFA row S03.

Analysis of investments investments

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Analysis of investments investments 10.2 10.3
Market value at| {Income from
year end investments for
the year
£ £
Investments listed on a recognised stock exchange or held in common
investment funds, open ended investment companies, unit trusts or other
collective investment schemes
Investments in subsidiary or connected undertakings and companies a
Securities not listed on a recognised Stock Exchange i
Cash held as part of the investment portfolio ne
Total[ | |
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10.4 Material investment holdings

lf any single investment is material in terms of its value (for example represents more than 5 per cent of the value of the charity’s total investments) please provide details.

Investment held

Market Value

CC17a (Excel)

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Section C

(cont)

Notes to the accounts

Note 11 Debtors and prepayments

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||||||||| |---|---|---|---|---|---|---|---| |Please|complete|this|note|if the|charity has any debtors|or|prepayments.| |Analysis.|[of][ debtors]|Amountssey:|falling due||Amounts falling due after| |within|one|year|more than|one|year| |This|year|Last|year|This|year|Last|year| |£|£|£|£| |Trade debtors|es|es|es| |Amounts|due from|subsidiary|and|associated| |undertakings| |Other debtors|es|es|es| |Prepayments and accrued|income|es|es|es| |Total|es a. ae|ee|

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Note 12 Creditors and accruals

Please complete this note if the charity has any creditors or accruals. 12.1 Analysis of creditors

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|||||||| |---|---|---|---|---|---|---| |Amounts|falling|due|Amounts|falling|due|after| |within|one|year|more|than|one|year| |This|year|Last year|This|year|Last year| |£|£|£|£| |Loans and overdrafts|es|es|es|es| |Trade creditors|es|ee|es| |Amounts|due|to|subsidiary|and|associated| |undertakings| |Other creditors|es|es|es| |Accruals and deferred income|es|es|es| |Total|a|a|

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12.2 Security over assets

If any loan, overdraft or other creditor holds a charge or other security over any assets of the charity please provide defails.

CC 17a (Excel)

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Notes to the accounts

(cont)

Section C

Note 13 Endowment and restricted income funds Please complete this section if the charity has any endowment or restricted income funds.

13.1 Funds held

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Please give a brief description of any of the following type of funds held by the charity:
® permanent endowment funds (PE);
® expendable endowment funds (EE); and
e __ restricted income funds, including special trusts, of the charity (R).
Fund Name Typere EE Purpose and Restrictions
Orkney Fund P| General Fund
Emily Fund OR Fund to support Emily Findlay during her treatment for Neuroblastoma
Every Child Deserves a Fund to issue £60 grants to children identified as in need, through
Christmas applications
Help from Home OR treatmentFund to support out of families Orkney when a young person requires hospital
Bairns need Nappies 2 OR Fund to supply parents in need with nappies
Coats for Kids OR Fund to provide warm coats for Orkney kids
Families in Crisis Fund to issue grants to children identified as in need, linked to
mos Kl applications received from ECDAC
Every Head needs a Bed OR Fund to provide a suitable bed/bedding for children
Somas Light OR Fund to support childrens mental health
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13.2 Movements of major funds

Please give details of the movements of the major funds summarised in the restricted and endowment columns of the Statement of Financial Activities.

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Fund Fund
balances balances
brought Incoming Outgoing Gains and carried
forward resources | resources | Transfers losses forward
£ £ £ £ £ £
Orkney Fund 44,099 4,882 - 4830] -| 43,774
Emily Fund a5izo| | saa | | | 28,607
Every Child Deserves a
Christmas 7,185 12,186 |- 23,579 4,208
Help from Home ges] - | go| SS | | 5
BairnsneedNappies | Ss t| tz waa | ott | |
Coats for Kids pivot = | | - | | 20
FamiliesinCriss || Ss - | _32,200|- gaan] — - | S| 22,860
Every Head needs
a Bed seco; - |} tga] - | tg
Somas Light Total p12] at|- saa] - | | ag |
Funds 99,971 49,901 |- 30809; - | - | 110,153
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13.3 Transfers between funds

Please give details of any transfers between funds.

From Fund (Name)	To Fund (Name)
Orkney Fund	Every Child DeservesA	To cover deficit	4,208
	Christmas
OrkneyFund	BairnsneedNappies	Tocoverdeficit

CC17a (Excel)

20/03/2026

Section C

(cont)

Notes to the accounts

Note 14 Transactions with related parties

If the charity has any transactions with related parties (other than the trustee expenses explained in note 6) details of such transactions should be provided in this note. If there are no transactions to report, please enter “None” in the relevant boxes.

14.1 Remuneration and benefits

Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee or other related parties by the charity or any institution or company connected with it.

						Amounts paid or benefit value
Nameoftrustee	trustee	orconnected	connected	party	Leaal auth ( 4 g l authority (eg order, governing document)	- Thisyear Lastyear £ £

14.2 Loans

Please give details of and amounts owing to or from the charity’s trustees or other related parties by the charity at the year end.

	ame of trustee or connected party	: Legal authority	: Thisyear £	Lastyear £
Due to trustees and
related parties
Due from trustees
andrelatedparties

14.3 Other transaction(s) with trustees or related parties

Please give details of any transaction undertaken by (or on behalf of) the charity in which a trustee or related party has a material interest.

Nameofthetrustee	Relationship to	Description ofthe	This year	Lastyear
orrelatedparty	charity	transaction(s)	£	£

CC 17a (Excel)

20/03/2026

Section C

Notes to the accounts

(cont)

Note 15 Additional Disclosures

The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.

CC17a (Excel)

20/03/2026

APPENDIX 3

Scottish Charity Regulator
	Independent examiner’s reporton the accounts
Report tothe trustees/members of	Charityname ‘Orkney Charitable Trust
Registered charity	SC 044924
number	- 7
On the accounts ofthe charityforthe period	Period startdate Period end date _ Day Month Year Day Month Year 1 July 2024 to 30 June 2025
Setouton pages	1 to 16 ( ber to include th ° numbersofadditionalsheets)
Respective responsibilities of trustees and examiner	The charity’strustees are responsible forthe preparation ofthe accounts in accordance With theterms ofthe Charitiesand Trustee Investment (Scotland) 2005Actand the Charities Accounts (Scotland) Regulations2006 (as amended). The charitytrustees
	consider that the audit requirement of Regulation 10(1) (d) ofthe Accounts Regulations
	does not apply. It is my responsibility to examine the accounts as required under section
	44(1) (c) ofthe Actand to statewhether particular matters have come to my attention.
Basisofindependent examiner's statement	Myexamination iscarriedout inaccordancewith Regulation 11 ofthe2006Accounts Regulations. An examination includes a review ofthe accounting records kept bythe
	charity and a comparison ofthe accounts presented with those records. It also includes
	consideration ofany unusual items ordisclosures in theaccounts and seeks explanations from the trustees concerning any such matters. The procedures undertaken
	do not provide all the evidence thatwould be required in an audit and, consequently,	do
	not express an audit opinion on the view given by the accounts.
Independentexaminer’s statement	_ In thecourse ofmyexamination, no matter hascome tomy attention [otherthan-that diselesed-en-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 Actand
	Regulation 4 ofthe 2006 Accounts Regulations, and * — to prepareaccountswhich accord with the accounting records and comply with
	Regulation 9 ofthe 2006 Accounts Regulations havenotbeenmet,or
	2. to which, in my opinion, attention should be drawn in order to enable a proper
Signed:	understanding oftheaccounts to be reached. Crores vd‘Fol - Date: 23)03 ]202.
Name:	Charles W. Flett
Relevant professional
qualification(s) orbody (if any):	=pc, CA
Address:	4 Broad Street
	Kirkwall
	)Orkney
	KW1i5 1NX
“Please delete the words in the brackets ifthey do not apply. Ifthe words do apply, set out those matters which havecome toyour attention on the
followingpage.

APPENDIX 3

Only complete if the examiner needs to highlight material problems.

Give here brief details of any items that the examiner wishes to disclose