APPENDIX 3
’ Independent examiner s report on the accounts V2
Report to the Charity name trustees/members of
Luncarty Tennis Club
| Registered charity | SC045983 | SC045983 | |||||
|---|---|---|---|---|---|---|---|
| number | |||||||
| On the accounts of the | Period start date | Period end date | |||||
| charity for the period | Day 01 |
Month January |
Year 2022 |
to | Day Month Year 31 December 2023 |
||
| Set out on pages | 1-3 | (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. |
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. |
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. |
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 view given by the 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. |
|||
| understanding of the accounts to be reached. | understanding of the accounts to be reached. | understanding of the accounts to be reached. Date: |
26/09/23 |
| Stuart Gray | |||
| Chartered Fellow, Chartered Institute of Management Accountants |
|||
| 34 Westfield Drive | |||
| Forfar | |||
| DD8 1EQ | |||
*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.
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
N/A
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 | 01 | Jan | 2022 | To | 31 | Dec | 2022 |
Office of the Scottish Charity Regulator
Reference and administration details
Charity name Luncarty Tennis Club Other names charity is known by Registered charity number SC045983 Charity’s principal address Greenville Pitcairngreen Perth
Postcode PH1 3LR
Names of the charity trustees on date of approval of Trustees’ Annual Report
| Trustee name | Trustee name | 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 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 |
Sarah Delo | Chair | ||||
| Beth Guthrie | Treasurer | |||||
| Cynthia Stewart | ||||||
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 |
|---|---|---|
| Fiona Morrison | Stepped down – 22 March 2022 | |
| Structure, governance and management | Structure, governance and management |
|---|---|
| Type of governing document Trustee recruitment and appointment |
|
| A Scottish Charitable Incorporated Organisation (SCIO) A membership who elect a management committee Not affiliated to anyone else |
|
| Trustee nominated by a member if willing to do the role, and then seconded by another member. |
Objectives and activities
| Objectives and activities | |
|---|---|
| Charitable purposes Summary of the main activities in relation to these objects |
The Luncarty Tennis Club (LTC) is a non-profit making charity, with the principal objective of increasing community participation in the sport of tennis. |
| a) To advance the participation of children, young people and adults in the sport of tennis through the provision of coaching opportunities. b) To engage with the study, practice and teaching of all aspects of lawn tennis. c) To organise and support member participation in tennis tournaments and competitions. d) To provide and maintain the playing facilities, changing rooms and club space necessary to participate in the sport of tennis. e) To provide a safe and accessible place for all members of the community to get involved with sport. |
2
APPENDIX 1
Achievements and performance
| Summary of the main achievements of the charity during the financial period |
Two previous members of the club administration stepped down from their posts during 2022. Sarah Delo continues as Club Chair. Beth Guthrie continues in the role of Treasurer. The Chair successfully secured grant funding from the National Lottery Community Fund to support the ongoing restoration of the Tennis Club assets. An additional grant has been secured from SUEZ and negotiations have continued throughout 2022 for a further grant from the local Gannochy Trust. As part of the work to secure funding, discussions have been ongoing with the landlord of the Tennis Club site. Agreement was reached in 2022 to extend the least until 2038, which will enable the funding from Gannochy Trust to be released in 2023. Smaller sums have been brought in through other fundraising mechanisms including the Kiltwalk and the OneLottery. All appropriate certifications have been secured for these. A level of funding has now been secured which will enable works to progress on the restoration of the courts and facilities, taking the Club one step closer to returning as a community asset for Luncarty and the surrounding area. |
|---|---|
Financial review
| Brief statement of the charity’s policy on reserves Details of any deficit Donated facilities and services (if any) |
The club aims to keep a balance of at least £50 at all times. Electricity is paid via direct debit, with meter readings provided for accuracy. The LTC only spends funds which are available and has no deficit. The club currently has reserves in place, which are ring-fenced for the restoration of the club. |
|---|---|
| N/A | |
| N/A |
3
APPENDIX 1
Other optional information
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) Beth Guthrie Sarah Delo Position (e.g. Chair) Treasurer Chair Date 05 July 2023 05 July 2023
4
Enter SC No. below SC045983
APPENDIX 2
Enter charity name below
Luncarty Tennis Club
| Receipts and payments accounts | Receipts and payments accounts | Receipts and payments accounts | Receipts and payments accounts | Receipts and payments accounts | Receipts and payments accounts | Receipts and payments accounts | Receipts and payments accounts | Receipts and payments accounts | Receipts and payments accounts | Receipts and payments accounts | Receipts and payments accounts | Receipts and payments accounts | Receipts and payments accounts | Receipts and payments accounts | Receipts and payments accounts | Receipts and payments accounts | Receipts and payments accounts | Receipts and payments accounts | Receipts and payments accounts | Receipts and payments accounts | Receipts and payments accounts | Receipts and payments accounts | Receipts and payments accounts | Receipts and payments accounts | ||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Period start date | Period end date | Period end date | Period end date | |||||||||||||||||||||||||||||||||||
| For the period from |
For the period | 01 Day |
January Month |
2022 Year |
to | Day 31 |
Month December |
Year 2022 |
||||||||||||||||||||||||||||||
| Section A Statement of receipts and payments Unrestricted funds to nearest £ A1 Receipts |
Section A Statement of receipts and payments Restricted funds to nearest £ Jan |
Expendable endowment funds to nearest £ |
Permanent endowment funds to nearest £ |
Permanent endowment |
Total funds current period to nearest £ |
Total funds last period to nearest £ |
||||||||||||||||||||||||||||||||
| Donations | - | - | - | - | - | - | - | - | 1,150 | |||||||||||||||||||||||||||||
| Legacies | - | - | - | - | - | - | - | - | ||||||||||||||||||||||||||||||
| Grants | 2,000 | 2,000 | 10,000 | 10,000 | 10,000 | 10,000 | 10,000 | 10,000 | 12,000 | 12,000 | 12,000 | 12,000 | 12,000 | 12,000 | 12,000 | 3,573 | ||||||||||||||||||||||
| Receipts from fundraising activities | 1,548 | 1,548 | 1,548 | 1,548 | 1,548 | 1,548 | 1,548 | 1,548 | 1,548 | 2,334 | ||||||||||||||||||||||||||||
| Gross trading receipts | 227 | 227 | 227 | 227 | 227 | 227 | 227 | 227 | 227 | 227 | ||||||||||||||||||||||||||||
| Income from investments other than land and buildings |
- | - | - | - | - | - | - | - | ||||||||||||||||||||||||||||||
| Rents from land & buildings | - | - | - | - | - | - | - | - | ||||||||||||||||||||||||||||||
| Gross receipts from other charitable activities |
- | - | - | - | - | - | - | - | ||||||||||||||||||||||||||||||
| - | - | - | - | - | - | - | - | |||||||||||||||||||||||||||||||
| A1 Sub total | 3,775 | 3,775 | 10,000 | 10,000 | 10,000 | 10,000 | 10,000 | 10,000 | - | - | - | - | - | - | - | - | - | - | - | - | 13,775 | 13,775 | 13,775 | 13,775 | 13,775 | 13,775 | 13,775 | 7,057 | ||||||||||
| A2 Receipts from asset & investment sales |
||||||||||||||||||||||||||||||||||||||
| Proceeds from sale of fixed assets - Proceeds from sale of investments - A2 Sub total - - - - - - Total receipts 3,775 10,000 - - 13,775 7,057 A3 Payments ——————— |
||||||||||||||||||||||||||||||||||||||
| Expenses for fundraising activities | - | - | - | - | - | - | - | - | ||||||||||||||||||||||||||||||
| Gross trading payments | 301 | 301 | 301 | 301 | 301 | 301 | 301 | 301 | 301 | 301 | 893 | |||||||||||||||||||||||||||
| 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 | - | - | - | - | - | - | - | - | |||||||||||||||||||||||||||||
| - | - | - | - | - | - | - | - | |||||||||||||||||||||||||||||||
| **A3 Sub total ** | 301 | 301 | 301 | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | 301 | 301 | 301 | 301 | 301 | 301 | 301 | 893 |
A4 Payments relating to asset and
investment movements Purchases of fixed assets - Purchase of investments - A4 Sub total - Total payments 301 - - - 301 893 ——-—— Net receipts / (payments) 3,474 10,000 - - 13,474 A5 Transfers to / (from) funds - Surplus / (deficit) for year ====—= 3,474 10,000 - - 13,474 -
APPENDIX 2
----- Start of picture text -----
Luncarty Tennis Club SC045983
Section B Statement of balances
Unrestricted Expendable Permanent Total current
Categories Details funds Restricted funds endowment funds endowment funds period Total last period
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
B1 Cash funds Cash and bank balances at start of year
3,147 3,240 6,387 223
Surplus / (deficit) shown on receipts and
3,474 10,000 13,474 6,164
payments account
-
-
Cash and bank balances at end of year 6,621 13,240 - - 19,861 6,387
(Agree balances with receipts and payments
account(s)) 0 - - - 0 6,164
Fund to which asset belongs Market valuation Last year
Details
to nearest £ to nearest £
B2 Investments
Total - -
Details Fund to which asset belongs Cost (if available) Current value (if available) Last year
to nearest £ to nearest £ to nearest £
B3 Other assets
Total - - -
Details Fund to which liability relates Amount due Last year
to nearest £ to nearest £
B4 Liabilities
Total - -
Details Fund to which liability relates Amount due (estimate) Last year
to nearest £ to nearest £
B5 Contingent liabilities
Total - -
Signed by one or two trustees
on behalf of all the trustees Signature Print Name Date of approval
Beth Reader - Treasurer 05 July 2023
----- End of picture text -----
LTC 2022 Accounts / Statement of balances
2
December 2007
APPENDIX 2
Luncarty Tennis Club
SC045983
Section C Notes to the Accounts
C1 Nature and purpose of funds (may be stated on analysis of funds worksheets)
Duties in relation to Luncarty Tennis Club.
| C3a Trustee remuneration C4a Trustee expenses C4b Trustee expenses - details C6 Other information C5 Transactions with trustees and connected persons C3b Trustee remuneration - details C2 Grants |
Individual / institution Number of grants made £ - £ Number of trustees £ Transaction amount (£) Balance outstanding at period end (£) Nature of relationship Nature of transaction 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 If no expenses were paid to any charity trustee during the period then cross this box (otherwise complete section 4b) X Authority under which paid Type of activity or project supported |
|---|---|
LTC 2022 Accounts / Notes
3
December 2007
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 | 01 |
Jan | 2022 | To | 31 |
Dec | 2022 |
Office of the Scottish Charity Regulator
Reference and administration details
Charity name Luncarty Tennis Club Other names charity is known by Registered charity number SC045983 Charity’s principal address Greenville Pitcairngreen Perth
Postcode PH1 3LR
Names of the charity trustees on date of approval of Trustees’ Annual Report
| Trustee name | Trustee name | Office (if any) | Dates acted if not for whole year |
Name of person (or body) entitled to f |
|
|---|---|---|---|---|---|
| appoint trustee (i any) | |||||
| 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 |
Sarah Delo | Chair | |||
| Beth Guthrie | Treasurer | ||||
| Cynthia Stewart | |||||
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 |
|---|---|---|
| Fiona Morrison | Stepped down – 22 March 2022 | |
Structure, governance and management
| Type of governing document Trustee recruitment and appointment |
A Scottish Charitable Incorporated Organisation (SCIO) A membership who elect a management committee Not affiliated to anyone else |
|---|---|
| Trustee nominated by a member if willing to do the role, and then seconded by another member. |
Objectives and activities
| Objectives and activities | |
|---|---|
| Charitable purposes Summary of the main activities in relation to these objects |
The Luncarty Tennis Club (LTC) is a non-profit making charity, with the principal objective of increasing community participation in the sport of tennis. |
| a) To advance the participation of children, young people and adults in the sport of tennis through the provision of coaching opportunities. b) To engage with the study, practice and teaching of all aspects of lawn tennis. c) To organise and support member participation in tennis tournaments and competitions. d) To provide and maintain the playing facilities, changing rooms and club space necessary to participate in the sport of tennis. e) To provide a safe and accessible place for all members of the community to get involved with sport. |
2
APPENDIX 1
Achievements and performance
| Summary of the main achievements of the charity during the financial period |
Two previous members of the club administration stepped down from their posts during 2022. Sarah Delo continues as Club Chair. Beth Guthrie continues in the role of Treasurer. The Chair successfully secured grant funding from the National Lottery Community Fund to support the ongoing restoration of the Tennis Club assets. An additional grant has been secured from SUEZ and negotiations have continued throughout 2022 for a further grant from the local Gannochy Trust. As part of the work to secure funding, discussions have been ongoing with the landlord of the Tennis Club site. Agreement was reached in 2022 to extend the least until 2038, which will enable the funding from Gannochy Trust to be released in 2023. Smaller sums have been brought in through other fundraising mechanisms including the Kiltwalk and the OneLottery. All appropriate certifications have been secured for these. A level of funding has now been secured which will enable works to progress on the restoration of the courts and facilities, taking the Club one step closer to returning as a community asset for Luncarty and the surrounding area. |
|---|---|
Financial review
| Brief statement of the charity’s policy on reserves Details of any deficit Donated facilities and services (if any) |
The club aims to keep a balance of at least £50 at all times. Electricity is paid via direct debit, with meter readings provided for accuracy. The LTC only spends funds which are available and has no deficit. The club currently has reserves in place, which are ring-fenced for the restoration of the club. |
|---|---|
| N/A | |
| N/A |
3
APPENDIX 1
Other optional information
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) Beth Guthrie Sarah Delo Position (e.g. Chair) Treasurer Chair Date 05 July 2023 05 July 2023
4
APPENDIX 2
| APPENDIX 2 | APPENDIX 2 | ||||||
|---|---|---|---|---|---|---|---|
Luncarty Tennis Club |
SC045983 | ||||||
| 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 £ 3,147 3,474 |
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 | 3,240 | 6,387 | 223 | ||||
| Surplus / (deficit) shown on receipts and payments account |
10,000 | 13,474 | 6,164 | ||||
| - | |||||||
| - | |||||||
| Cash and bank balances at end of year (Agree balances with receipts and payments account(s)) Details |
6,621 | 13,240 | - | - | 19,861 | 6,387 | |
| 0 | - | - |
- |
0 | 6,164 | ||
| Fund to which | asset belongs | 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 | |||||||
| Beth Reader | - Treasurer | 05 July2023 | |||||
REDACTED LTC 2022 Accounts / Statement of balances
1
December 2007
APPENDIX 3
Report to the trustees/members of
’ Independent examiner s report on the accounts V2 Charity name Luncarty Tennis Club
| 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. |
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. |
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. |
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. |
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. |
||||
| Date: | 26/09/23 | |||
| Stuart Gray | ||||
| Chartered Fellow, Chartered Institute of Management Accountants |
||||
| 34 Westfield Drive | ||||
| Forfar | ||||
| DD8 1EQ |
*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.
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
N/A