## **Roots & Resilience SCIO**
**Scottish Charity No. SC051229**
# **Annual Report and Financial Statements For the year ended 31 March 2024**
## **Trustees’ Annual Report**
## **For the year ended 31 March 2024**
The trustees have pleasure in presenting their report together with the financial statements for the year ended 31 March 2023.
## **Reference and Administrative Information**
**Charity name** Roots & Resilience SCIO
**Charity no** SC051229
**Address**
53 Queens Crescent, Kinghorn, Fife, KY3 9RG
## **Current Trustees**
## **Structure, Governance and Management**
## **Constitution**
The Charity is a Scottish Charitable Incorporated Organisation (a SCIO). It was registered in its current legal form on 31 August 2022. It has a single tier structure and as such the trustees are the members of the charity.
## **Appointment of trustees**
The management committee, which normally meets on first Tuesday of each month, are the charity’s trustees.
Trustees are elected at the annual general meeting. There must be a minimum of five and a maximum of ten trustees.
## **Objectives and Activities**
## **Charitable purposes**
To connect people with nature in empowering ways for the benefit of themselves, their community and the environment. This is done through exploration, play, conservation, training and therapeutic activities working predominantly with young people, their families and those who experience the most disadvantage.
The advancement of education: to provide therapeutic learning and play experiences in the outdoors where children, young people and their families can learn about nature and develop communication skills in an informal setting. Specifically, providing an alternative learning environment for those who experience disadvantage within traditional educational systems. To educate people about the benefits of time in nature for their mental and physical wellbeing and to provide appropriate training to individuals to assist others in doing so.
The advancement of wellbeing. To connect people with active ways of learning in, and conserving, their natural environment in order to improve their mental and physical wellbeing.
The advancement of wellbeing. To provide emotional literacy activities and therapeutic activities in nature to help participants develop coping strategies to improve their mental wellbeing. To create opportunities for parents and carers to develop stronger relationships with their children through outdoor play and therapeutic activity.
The advancement of citizenship through the promotion of civic responsibility. To provide therapeutic activities focusing on developing empathy and meaningful social connection in nature. This will provide those at most risk of social isolation with the tools to contribute meaningfully to their community including through conservation work.
The advancement of environmental protection. To inspire participants to take greater care of their natural environment by connecting them to nature through games, activities, learning and therapeutic experiences in the natural world.
The advancement of environmental improvement. To provide opportunities for participants to improve their local environment through conservation activities such as tree planting, litter picking and the creation of wildlife gardens.
## **Activities**
We provide therapeutic experiences in nature to local primary schools. There is no set programme for our work as it responds to the needs and interests of those we will work with - guided by the principles of trust, choice, safety, collaboration and empowerment. Our input has been based on the different challenges facing the young people we work with, such as developing social cohesion and communication, building resilience and coping strategies to improve mental health & wellbeing, and work focussed on supporting care experienced young people. Younger groups are able to explore through play, taking teddies on adventures in the woods, building small dens for toys, making simple bird feeders and exploring the world of minibeasts. Other groups can use woodland potion making to explore the things they are finding difficult in their lives; they play games, explore seashore species and learn tracking skills, all while discovering metaphors in nature that helped them to explore the challenges they face. Older groups learn bushcraft skills, practice lighting fire with natural materials and setting up hammocks to relax under the trees in.
## **Achievement and Performance**
2023-24 was a largely dormant year for Roots & Resilience. took a step back from leading the charity for health reasons and was on maternity leave, leaving no regular staff to plan, deliver or supervise sessions. This unfortunately stymied the charity’s ability to provide services to our partners and families, children and young people that we have supported to date.
Some services were provided through the People’s Health Trust-funded work in April-June 2023 and some planning of potential work was undertaken in late 2023 and 2024, but unfortunately none of these plans came to fruition. We notified providers of restricted funding that we would not be able to deliver our planned services and have already repaid one grant to the National Lottery Fund, with other repayments planned for 2024-25.
## **Plans for future period**
After a long period of reflection and discussion, the trustees have agreed that, due continuing ill health and lack of capacity in our core staff, Roots & Resilience cannot continue as a going concern. We have resolved to dissolve the charity as quickly as possible and will refund bodies that have granted restricted funding, with all remaining funds to be dispersed and redistributed to partner and like-minded charities that share similar goals and serve the same audiences.
This will likely take some months and , our co-Chief Executive Officer, is leading the process, supported by , Treasurer.
Enter SC No. below
APPENDIX 2
OFFICIALEnter charity name below
**SC051229**
## **Roots and Resilience**
|||||**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|||||||||Period start date||||||||||Period end date|Period end date|||||||
|||**For the period**
**from**|||01
Day||||April
Month|||||2023
Year|**to**|Day
31||Month
March|||||Year
2024|||
|**Section A Statement of receipts and payments**||||||||||||||||||||||||||
|||**Unrestricted**
**funds**|||**Restricted**
**funds**||||||**Expendable**
**endowment**
**funds**|||||**Permanent**
**endowment**
**funds**||||**Total funds**
**current period**|||||**Total funds last**
**period**|
|||**to nearest £**|||**to nearest £**|**to nearest £**|||||**to nearest £**|||||**to nearest £**||||**to nearest £**||**to nearest £**|||**to nearest £**|
|**A1 Receipts**||||||||||||||||||||||||||
|Donations||||||||||||||||||||**-**|**-**|**-**|**-**||**1,396**|
|Legacies||||||||||||||||||||**-**|**-**|**-**|**-**|||
|Grants|||||**( 8**|**8**|**8**|**8**|**8,320)**|||||||||||**( 8**|**8**|**8**|**8,320)**||**34,420**|
|Receipts from fundraisingactivities||||||||||||||||||||**-**|**-**|**-**|**-**|||
|Gross tradingreceipts||||||||||||||||||||**-**|**-**|**-**|**-**|||
|Income from investments other than||||||||||||||||||||||||||
|land and buildings||||||||||||||||||||**-**|**-**|**-**|**-**|||
|Rents from land & buildings||||||||||||||||||||**-**|**-**|**-**|**-**|||
|Gross receipts from other charitable||||||||||||||||||||||||||
|activities||**298**|**298**|||||||||||||||||**298**|**298**|**298**|**298**||**20,267**|
|||||||||||||||||||||**-**|**-**|**-**|**-**|||
|**_A1 Sub total_**|**_A1 Sub total_**|**298**|**298**||**( 8,320)**|**( 8,320)**|**( 8,320)**|**( 8,320)**|**( 8,320)**||**-**|**-**|**-**|**-**||**-**|**-**|**-**||**( 8,022)**|**( 8,022)**|**( 8,022)**|**( 8,022)**||**56,083**|
|**A2 Receipts from asset &**||||||||||||||||||||||||||
|**investment sales**||||||||||||||||||||||||||
|Proceeds from sale of fixed assets
Proceeds from sale of investments
**_A2 Sub total_ -**
**-**
**-**
**_Total receipts_ 298**
**( 8,320)**
**-**
~~—~~||||||||||||||||**-**
**-**|**-**
**-**|**-**
**-**||**-**
**-**
**-**
**( 8,022)**|**-**
**-**
**-**
**( 8,022)**|**-**
**-**
**-**
**( 8,022)**|**-**
**-**
**-**
**( 8,022)**||**-**
**56,083**|
|**A3 Payments**||||||||||||||||||||||||||
|Expenses for fundraising activities||||||||||||||||||||**-**|**-**|**-**|**-**|||
|Gross trading payments||||||||||||||||||||**-**|**-**|**-**|**-**|||
|Investment management costs||||||||||||||||||||**-**|**-**|**-**|**-**|||
|Payments relating directly to charitable|Payments relating directly to charitable|||||||||||||||||||||||||
|activities||**883**|**883**||**6**|**6**|**6**|**6**|**6,720**|||||||||||**7**|**7**|**7**|**7,603**||**31,585**|
|Grants and donations||||||||||||||||||||||||||
|||||||||||||||||||||**-**|**-**|**-**|**-**|||
|Governance costs:||||||||||||||||||||||||||
|||||||||||||||||||||**-**|**-**|**-**|**-**|||
|Audit / independent examination||||||||||||||||||||**-**|**-**|**-**|**-**|||
|Preparation of annual accounts||||||||||||||||||||**-**|**-**|**-**|**-**|||
|Legal costs||||||||||||||||||||**-**|**-**|**-**|**-**|||
|Other|Other|Other||||||||||||||||||||||||
|||||||||||||||||||||**-**|**-**|**-**|**-**|||
|||||||||||||||||||||**-**|**-**|**-**|**-**|||
|**_A3 Sub total_ **||**883**|**883**||**6,720**|**6,720**|**6,720**|**6,720**|**6,720**||**-**|**-**|**-**|**-**||**-**|**-**|**-**||**7,603**|**7,603**|**7,603**|**7,603**||**31,585**|
|**A4 Payments relating to asset and**||||||||||||||||||||||||||
|**investment movements**||||||||||||||||||||||||||
|Purchases of fixed assets
Purchase of investments
**_A4 Sub total_ -**
**-**
**-**
**_Total payments_ 883**
**6,720**
**-**
~~————~~||||||||||||||||**-**
**-**|**-**
**-**|**-**
**-**||**-**
**-**
**-**
**7,603**|**-**
**-**
**-**
**7,603**|**-**
**-**
**-**
**7,603**|**-**
**-**
**-**
**7,603**||**-**
**31,585**|
|**_Net receipts / (payments)_**
**A5 Transfers to / (from) funds**
**_Surplus / (deficit) for year_**|**585)**
**(**
**15,040)**
**(**
**-**
**-**
**15,625)**
**(**
**24,498**
**-**
**585)**
**(**
**15,040)**
**(**
**-**
**-**
**15,625)**
**(**
**24,498**
~~——————~~|||||||||||||||||||||||||
OFFICIAL
APPENDIX 2
**SC051229**
## **Roots and Resilience**
## **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 £**
**6,280**
**585)**
**(**|**Restricted funds**
**to nearest £**
**24,498**
**15,040)**
**(**|**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|||||**30,778**|**6,280**|
||Surplus / (deficit) shown on receipts and
payments account|||||**15,625)**
**(**|**24,498**|
|||||||**-**||
|||||||**-**||
||**Cash and bank balances at end of year**
(Agree balances with receipts and payments
account(s))
**Details**|**5,695**|**9,458**|**-**|**-**|**15,153**|**30,778**|
|||-|
-|
-
**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**|
||||||||9th April 2024|
||||||||9th April 2024|
RootsandResilience 23-24 accounts receiptsandpayments / Statement of balances
December 2007
2
APPENDIX 2
OFFICIAL
**SC051229**
**Roots and Resilience**
## **Section C Notes to the Accounts**
**C1 Nature and purpose of funds** _(may be stated on analysis of funds worksheets)_
|**C3a Trustee remuneration**
**C2 Grants**
**C3b Trustee remuneration -**
**details**|**Type of activity or project supported**|**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)
## **C4a Trustee expenses C4b Trustee expenses - details**
||**Nature of transaction**|**Number of**
**trustees**
**£**|**Number of**
**trustees**
**£**|
|---|---|---|---|
|||||
|||||
|||||
|||||
|||||
|**Nature of relationship**
||**Transaction**
**amount (£)**
**Balance**
**outstanding at**
**period end (£)**||
|||||
|||||
|||||
|||||
|||||
## **C5 Transactions with trustees and connected persons**
## **C6 Other information**
RootsandResilience 23-24 accounts receiptsandpayments / Notes
December 2007
3
OFFICIAL
APPENDIX 2
**SC051229**
## **Roots and Resilience**
## **Additional analysis (1)**
## **Analysis of receipts and payments**
## **1 Donations**
|**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 £**|
|Co-operative|||||||**-**||**150**|
|RBS|||||||**-**||**450**|
|Personal donations|||||||**-**||**796**|
||||||||**-**|||
|**Total**||**-**||**-**|**-**|**-**|**-**||**1,396**|
|||**-**||**-**|**-**|**-**|**-**||**-**|
## **2 Grants**
|**2 Grants**|**2 Grants**|||||||||
|---|---|---|---|---|---|---|---|---|---|
|||**Unrestricted**
**funds**
**to nearest £**||**Restricted funds**
**to nearest £**|||**Total current**
**period**
**to nearest £**||**Total last period**
**to nearest £**|
|Awards For All||||**( 8,320)**|||**( 8,320)**||**8,320**|
|Tiny Changes|||||||**-**||**5,787**|
|People's Health Trust|||||||**-**||**19,313**|
|Baillie Gifford Award - Foundation Scotland|||||||**-**||**1,000**|
|**Total**
**3 Gross receipts from other charitable activities**||**-**||**( 8,320)**|||**( 8,320)**||**34,420**|
|||**-**
**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 £**|
|Fife Council for services at Coaltown of Balgonie|||||||**-**||**2,555**|
|Fife Council for services at Dysart PrimarySchool|||||||**-**||**4,245**|
|Fife Council for services at KirkcaldyNorth|||||||**-**||**3,775**|
|Fife Council for services at Pathhead PrimarySchool|||||||**-**||**1,861**|
|Fife Council for services at Sinclairtown PrimarySchool|||||||**-**||**2,550**|
|Fife Council for services at Viewforth Cluster|||||||**-**||**3,750**|
|NHS for Grief Awareness and Rememberingdays|||||||**-**||**1,531**|
|**Fees**||**298**|||||**298**|||
|**Total**||**298**||**-**|**-**|**-**|**298**||**20,267**|
|||-||-|-|-|-||-|
## **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 £**|
|---|---|---|---|---|---|---|---|---|---|
|Equipment & maintenance||**130**|
||||**130**|
|**223**|
|Insurance||**678**|||||**678**||**741**|
|Professional fees & membership|||||||**-**||**108**|
|Refreshments||**75**||**49**|||**124**||**449**|
|Room hire||||**195**|||**195**||**544**|
|Salaries||||**6,476**|||**6,476**||**29,520**|
|Utilities|||||||**-**|||
||||||||**-**|||
||||||||**-**|||
||||||||**-**|||
||||||||**-**|||
|**Total**||**883**||**6,720**|**-**|**-**|**7,603**||**31,585**|
|||-||-|-|-|-||-|
RootsandResilience 23-24 accounts receiptsandpaymentsAdditional notes (1)
December 2007
APPENDIX 2
OFFICIAL
**SC051229**
## **Additional analysis (2)**
**5 Breakdown of unrestricted funds**
|**5 Breakdown of unrestricted funds**||||||||
|---|---|---|---|---|---|---|---|
|**Receipts**|**Fife Schools**
**and NHS**|||||**Total**
**unrestricted**
**funds**|**Total**
**unrestricted**
**funds last period**|
|Donations||||||**-**|**1,396**|
|Legacies||||||**-**||
|Grants||||||**-**|**1,000**|
|Receipts from fundraisingactivities||||||**-**||
|Gross tradingreceipts|**298**|||||**298**|**20,267**|
|buildings||||||**-**||
|Rents from land & buildings||||||**-**||
|Gross receipts from other charitable activities||||||**-**||
|**_Sub total_**
**Receipts from asset & investment sales**|**298**||**-**|**-**|**-**|**298**|**22,663**|
|||||||-||
|Proceeds from sale of fixed assets||||||**-**||
|Proceeds from sale of investments||||||**-**||
|**_Sub total_**
**_Total receipts_**
**Payments**|**-**||**-**|**-**|**-**|**-**|**-**|
||**298**||**-**|**-**|**-**|**298**|**22,663**|
|||||||-||
|Expenses for fundraisingactivities||||||**-**||
|Gross trading payments||||||**-**||
|Investment management costs||||||**-**||
|Payments relatingdirectlyto charitable activities|**883**|||||**883**|**23,636**|
|Grants and donations||||||**-**||
|Governance costs:||||||**-**||
|Audit / independent examination||||||**-**||
|Preparation of annual accounts||||||**-**||
|Legal costs||||||**-**||
|||||||**-**||
|||||||**-**||
|**_Sub total_**
**Payments relating to asset and investment**
**movements**|**883**||**-**|**-**|**-**|**883**|**23,636**|
|||||||-||
|Purchases of fixed assets||||||**-**||
|Purchase of investments||||||**-**||
|**_Sub total_**
**_Total payments_**
**_Net receipts / (payments)_**
**Transfers to / (from) funds**
**_Surplus / (deficit) for year_**|**-**||**-**|**-**|**-**|**-**|**-**|
|||||||-||
||**883**||**-**|**-**|**-**|**883**|**23,636**|
|||||||-||
||**585)**
**(**||**-**|**-**|**-**|**585)**
**(**|**973)**
**(**|
|||||||||
|||||||**-**||
|||||||||
||**585)**
**(**||**-**|**-**|**-**|**585)**
**(**|**973)**
**(**|
|||||||-||
|**Nature and purpose of funds**||||||||
|Fife|Schools and NHS payments breakdow|||n in Additional Note|s (1)|||
RootsandResilience 23-24 accounts receiptsandpaymentsAdditional notes (2)
December 2007
OFFICIAL
APPENDIX 2
**SC051229**
**Roots and Resilience**
## **Additional analysis (3)**
|**Receipts**
**6 Breakdown of restricted funds**|**People's Health**
**Trust**|**Awards for All**|||**Total restricted**
**funds**|**Total restricted**
**funds last**
**period**|
|---|---|---|---|---|---|---|
|Donations|||||**-**||
|Legacies|||||**-**||
|Grants||**- 8,320**|||**- 8,320**|33,420|
|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**|**-**|**8,320**
**-**|**-**|**-**|**8,320**
**-**|**33,420**|
||||||-||
|Proceeds from sale of fixed assets|||||**-**||
|Proceeds from sale of investments|||||**-**||
|**_Sub total_**
**_Total receipts_**
**Payments**|**-**|**-**|**-**|**-**|**-**|**-**|
||**-**|**8,320**
**-**|**-**|**-**|**8,320**
**-**|**33,420**|
||||||-||
|Expenses for fundraising activities|||||**-**||
|Gross trading payments|||||**-**||
|Investment management costs|||||**-**||
|Payments relating directly to charitable activities|**6,720**||||**6,720**|**7,949**|
|Grants and donations|||||**-**||
|Governance costs:|||||**-**||
|Audit / independent examination|||||**-**||
|Preparation of annual accounts|||||**-**||
|Legal costs|||||**-**||
||||||**-**||
||||||**-**||
|**_Sub total_**
**Payments relating to asset and investment**
**movements**|**6,720**|**-**|**-**|**-**|**6,720**|**7,949**|
||||||-||
|Purchases of fixed assets|||||**-**||
|Purchase of investments|||||**-**||
|**_Sub total_**
**_Total payments_**
**_Net receipts / (payments)_**
**Transfers to / (from) funds**
**_Surplus / (deficit) for year_**|**-**|**-**|**-**|**-**|**-**|**-**|
||||||-||
||**6,720**|**-**|**-**|**-**|**6,720**|**7,949**|
||||||-||
||**6,720)**
**(**|**8,320)**
**(**|**-**|**-**|**15,040)**
**(**|**25,471**|
||||||||
||||||**-**||
||||||||
||**6,720)**
**(**|**8,320)**
**(**|**-**|**-**|**15,040)**
**(**|**25,471**|
||||||-||
|**Nature and purpose of funds**|||||||
|Repayment of £8,320 to Aw||ards for All was due|to cancellation of project.||||
RootsandResilience 23-24 accounts receiptsandpaymentsAdditional notes (3)
December 2007
OFFICIAL
## **Independent Examiner’s Report to the Trustees of Roots & Resilience SCIO**
I report on the accounts of the charity for the year ended 31 March 2024 which are set out in the separate document.
## Respective responsibilities of trustees and examiner
The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the 2006 Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.
## Basis of independent examiner’s statement
My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
## Independent examiner’s statement
In the course of my examination, no matter has come to my attention which gives me reasonable cause to believe that in any material respect the requirements: to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations
to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations
have not been met, or
to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.