**APPENDIX 1** 

Office of the Scottish **Charity Regulator** 

**Trustees’ Annual Report for the period** Period start date Period end date Day Month Year Day Month Year From To 21 03 24 31 12 24 ~~—~~ 

## **Reference and administration details** ~~|~~ 

> **Charity name** East of Scotland Brass Band Association **Other names charity is known by Registered charity number SC** 053214 

> **Charity’s principal address** 14 Dalhousie Road Newtongrange Dalkeith Midlothian **Postcode** EH22 4NG 

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

|Chairperson<br>Vice Chairperson<br>Secretary<br>Treasurer<br>ae|Chairperson<br>Vice Chairperson<br>Secretary<br>Treasurer<br>ae|||
|---|---|---|---|
|||||
|||||
|||||
|||||
|||||
|~~|~~|~~|~~|||
|~~|~~<br>~~|~~|~~|~~<br>~~|~~|||
|~~|~~<br>||~~|~~<br>||||
|||||||
|||||||
|||||||
|~~|~~|~~|~~|||
|~~|~~<br>~~|~~|~~|~~<br>~~|~~|||
|~~|~~<br>~~||~~|~~|~~<br>~~||~~|~~||~~||
|~~||~~<br>~~||~~|~~||~~<br>~~||~~|~~||~~||
|~~||~~<br>~~—~~|~~||~~|||
|~~—~~||||
|~~—~~||||
|~~—~~||||



**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**|
|---|---|---|
||||
||||
||||
||||
||||
||||
||||
|**Structure, governance and management**|||
|**Type of governing document**<br>**Trustee recruitment and appointment**|||
||||
||The Charity is a Scottish Charitable Incorporated Organisation<br>(SCIO). It was registered in its current legal form on 21 March<br>2024.||
||At each AGM the members ma elect an member (unless the are debarred from membershi||
||,   y  y   y    p<br>under clause 68) to be a charity trustee. The board may at any time appoint any member (unless<br>they are debarred from membership under clause 68) to be a charity trustee. At each AGM, all of<br>the charity trustees elected/appointed under clauses 70 and 71 (and, in the case of the first AGM,<br>those deemed to have been appointed under clause 69) shall retire from office – but shall then be<br>eligible for re-election under clause 70. A charity trustee retiring at an AGM will be deemed to<br>have been re-elected unless: (a) they advise the board prior to the conclusion of the AGM that<br>they do not wish to be re-appointed as a charity trustee; or (b) an election process was held at the<br>AGM, and they were not among those elected/re-elected through that process; or  (c) a resolution<br>for the re-election of that charity trustee was put to the AGM and was not carried.||
||||
|**Objectives and activities**|||
|**Charitable purposes**<br>**Summary of the main activities**<br>**in relation to these objects**|||
||’||
||The Organisations purpose is the advancement of the arts,<br>heritage, and culture.||
||||
||The Organisation acts as a regional body for the brass bands<br>in mid-Scotland and the Lothian counties. At present, the<br>primary focus is the administration and hosting of the East of<br>Scotland Solo and Ensemble Contest.||



**2** 



**APPENDIX 1** 

## **Achievements and performance** 

|**Summary of the main achievements of**<br>**the charity during the financial period**|"|
|---|---|
||The Organisation held the East of Scotland Solo and<br>Ensemble Contest" in February 2025 - a regional qualifying<br>event for the 2025 Scottish Solo and Ensemble Contest.<br>During the reference period, the activities of the Organisation<br>were solely in preparation for this event.|



|**Financial review**||
|---|---|
|**Brief statement of the charity’s policy**<br>**on reserves**<br>**Details of any deficit**<br>**Donated facilities and services (if any)**||
|||
||At this time, the Organisation has no reserves policy.|
|||
||The Organisation generated a surplus during the year.|
|||
|||



**3** 



APPENDIX 1
Other optional information
The Organisation had a £NIL opening balance, however £741.75 was donated to the Organisation
by the constituted group, Mid Scotland and Lothians Brass Band Association (unregistered with
OSCRI at the date of registration. The financial activities in the period to 31 December 2024
resulted in a surplus position of £741.75, being the bank balance carried forward to the new
financial year.
Declaration
The trustees declare that they have approved the truslees, report above.
Signed on behalf of the charity's t￿￿tee9
Signaturels}
OSCR will accept
dlgltal or typed
slgnatures
Full namel51
Position {e.g. Chair)
Chairperson Treasurer
Date
07-11-2025
07-11-2025

Enter SC No. below **SC** 053214 

Enter charity name below 

East of Scotland Brass Band Association 

||||||East of Scotland Brass Band Association|East of Scotland Brass Band Association|East of Scotland Brass Band Association|East of Scotland Brass Band Association|East of Scotland Brass Band Association|East of Scotland Brass Band Association|East of Scotland Brass Band Association|East of Scotland Brass Band Association|East of Scotland Brass Band Association|East of Scotland Brass Band Association|East of Scotland Brass Band Association|East of Scotland Brass Band Association|East of Scotland Brass Band Association|East of Scotland Brass Band Association|East of Scotland Brass Band Association||||||**SC**<br>053214|053214|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||||||**Receipts andpayments accounts**||||||||||||||||||||||
||||||||||Period start date|||||||||Period end date|Period end date||||||||
|||**For the period**<br>**from**||||Day<br>21|Day||Month<br>03||Month||Year<br>24||**to**|Day<br>31||Month<br>12||||Year<br>24|||||
|**Section A Statement of receipts and payments**|||||||||||||||||||||||||||
|||**Unrestricted**<br>**funds**||||**Restricted**<br>**funds**|||||**Expendable**<br>**endowment**<br>**funds**|||||**Permanent**<br>**endowment**<br>**funds**||||**Total funds**<br>**current period**|||||**Total funds last**<br>**period**|**Total funds last**|
|||**to nearest £**||||**to nearest £**|**to nearest £**||||**to nearest £**|||||**to nearest £**||||**to nearest £**||**to nearest £**|**to nearest £**||**to nearest £**|**to nearest £**|
|**A1 Receipts**|||||||||||||||||||||||||||
|Donations||741.75||||||||||||||||||741.75|||**-**||||
|Legacies|||||||||||||||||||||||**-**||||
|Grants|||||||||||||||||||||||**-**||||
|Receipts from fundraisingactivities|||||||||||||||||||||||**-**||||
|Gross tradingreceipts|||||||||||||||||||||||**-**||||
|Income from investments other than|||||||||||||||||||||||||||
|land and buildings|||||||||||||||||||||||**-**||||
|Rents from land & buildings|||||||||||||||||||||||**-**||||
|Gross receipts from other charitable|||||||||||||||||||||||||||
|activities|||||||||||||||||||||||**-**||||
|||||||||||||||||||||**-**|**-**|**-**|**-**||||
|**_A1 Sub total_**|**_A1 Sub total_**|741.75||**-**||**-**|**-**<br>0|**-**|**-**||||0|**-**||**-**<br>0|**-**|**-**|||741.75||**-**||**-**<br>0|**-**|
|**A2 Receipts from asset &**|||||||||||||||||||||||||||
|**investment sales**|||||||||||||||||||||||||||
|Proceeds from sale of fixed assets<br>Proceeds from sale of investments<br>**_A2 Sub total_**<br>**-**<br>**-**<br>**-**<br>**_Total receipts_**<br>**-**<br>**-**<br>**-**<br>0<br>0<br>0<br>0<br>0<br>0<br>~~—~~||||||||||||||||**-**<br>**-**<br>0<br>0|**-**<br>**-**|**-**<br>**-**||||0<br>0|**-**<br>**-**<br>**-**<br>**-**||**-**<br>**-**<br>0<br>0|**-**<br>**-**|
|**A3 Payments**|||||||||||||||||||||||||||
|Expenses for fundraising activities|||||||||||||||||||||||**-**||||
|Gross trading payments|||||||||||||||||||||||**-**||||
|Investment management costs|||||||||||||||||||||||**-**||||
|Payments relating directly to charitable|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_**||0||**-**||**-**|**-**<br>0|**-**|**-**||||0|**-**||**-**<br>0|**-**|**-**||||0|**-**||**-**<br>0|**-**|
|**A4 Payments relating to asset and**|||||||||||||||||||||||||||
|**investment movements**|||||||||||||||||||||||||||
|Purchases of fixed assets<br>Purchase of investments<br>**_A4 Sub total_**<br>**-**<br>**-**<br>**-**<br>**_Total payments_**<br>**-**<br>**-**<br>**-**<br>0<br>0<br>0<br>0<br>0<br>0<br>~~——————~~||||||||||||||||**-**<br>**-**<br>0<br>0|**-**<br>**-**|**-**<br>**-**||||0<br>0|**-**<br>**-**<br>**-**<br>**-**||**-**<br>**-**<br>0<br>0|**-**<br>**-**|
|**_Net receipts / (payments)_**<br>**A5 Transfers to / (from) funds**<br>**_Surplus / (deficit) for year_**|**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>0<br>0<br>0<br>0<br>0<br>0<br>741.75<br>0<br>0<br>0<br>741.75<br>0<br>741.75<br>0<br>0<br>0<br>741.75<br>0<br>~~=——————~~||||||||||||||||||||||||||





APPENDIX 2 

**SC** 053214 

## **Section B Statement of balances** 

|**Categories**<br>**Signed by one or two trustees**<br>**on behalf of all the trustees**<br>**B5 Contingent liabilities**<br>**B4 Liabilities**<br>**B1 Cash funds**<br>**B2 Investments**<br>**B3 Other assets**|**Details**|**Unrestricted**<br>**funds**<br>**to nearest £**|**Restricted funds**<br>**to nearest £**<br>0<br>0|**Expendable**<br>**endowment**<br>**funds**<br>**to nearest £**|**Permanent**<br>**endowment**<br>**funds**<br>**to nearest £**|**Total current**<br>**period**<br>**to nearest £**|**Total last period**<br>**to nearest £**|
|---|---|---|---|---|---|---|---|
||Cash and bank balances at start of year|0<br>741.75||0|0|**-**<br>0|0|
||Surplus / (deficit) shown on receipts and<br>payments account|||0|0|**-**<br>741.75|0|
|||||||**-**||
|||||||**-**||
||**Cash and bank balances at end of year**<br>(Agree balances with receipts and payments<br>account(s))<br>**Details**|**-**<br>741.75|**-**<br>0|**-**<br>0|**-**<br>0|**-**<br>741.75|**-**|
|||-|<br>-|<br>-<br>**Fund to which**|<br>-<br>**asset belongs**|<br>-<br>**Market valuation**<br>**to nearest £**|<br>-|
||||||||**Last year**<br>**to nearest £**|
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||
||**Details**||**Fund to which**|**asset belongs**|**Total**<br>**Cost (if available)**<br>**to nearest £**|**-**<br>0|<br>**-**<br>0|
|||||||**Current value (if**<br>**available)**<br>**to nearest £**|**Last year**<br>**to nearest £**|
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||
||**Details**|||**Total**<br>**-**<br>**Fund to which liability relates**<br>0|**-**<br>0|<br>**-**<br>0|<br>**-**<br>0|
|||||||**Amount due**<br>**to nearest £**|**Last year**<br>**to nearest £**|
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||
||**Details**|||**Total**<br>**Fund to which liability relates**||**-**<br>0|**-**<br>0|
|||||||**Amount due**<br>**(estimate)**<br>**to nearest £**|**Last year**<br>**to nearest £**|
|||||||||
|||||||||
|||||||||
||**Signature***|||**Total**<br>**Print Name**||**-**<br>0|<br>**-**<br>0|
||||||||**Date of**<br>**approval**|
||||||||07-11-25|
||||||||07-11-25|
|||||||||



- _**Please note - OSCR will accept digital or typed signatures**_ 

2013-04-02 Copy of Trustees AR Ap2 excel.xls / Statement of balances 

December 2007 

2 



APPENDIX 2 

**SC** 053214 

## **Section C Notes to the Accounts** 

**C1 Nature and purpose of funds** _(may be stated on_ All funds held at the reporting date are wholly unrestricted. _analysis of funds worksheets)_ 

|**C3a Trustee remuneration**<br>**C4a Trustee expenses**<br>**C3b Trustee remuneration -**<br>**details**<br>**C2 Grants**|**Type of activity or project supported**|**Type of activity or project supported**|**Individual /**<br>**institution**|**Number of grants**<br>**made**<br>**£**|**Number of grants**<br>**made**<br>**£**|
|---|---|---|---|---|---|
|||||||
|||||||
|||||||
|||||||
|||||||
|||||**Total**|**-**<br> <br>0|
|||||||
||If no remuneration was paid during the period to any charity trustee or person connected to a<br>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<br>(otherwise complete section 4b)|||this box||
|||||||
|**C4b Trustee expenses -**<br>**details**||||**Number of**<br>**trustees**|**£**|
|||||||
|||||||
|||||||
|||||||
|||||||
|**C6 Other information**<br>**C5 Transactions with trustees**<br>**and connected persons**|<br>**Nature of relationship**|**Nature of transaction**||**Transaction**<br>**amount (£)**<br>**Balance**<br>**outstanding at**<br>**period end (£)**||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||



||||||**Number of**|**£**|
|---|---|---|---|---|---|---|
||||||**trustees**||
|**C4b Trustee expenses -**|||||||
|**details**|||||||
||||||||
||||||||
||||||||
||||||**Transaction**|**Balance**|
||||||**amount (£)**|**outstanding at**|
||**Nature of relationship**||**Nature of transaction**|||**period end (£)**|
|**C5 Transactions with trustees**|||||||
|**and connected persons**|||||||
||||||||
||||||||
||||||||
|**C6 Other information**|||||||



2013-04-02 Copy of Trustees AR Ap2 excel.xls / Notes 

December 2007 

3 



SC 053214
Additional analysis111
An31ys1s Inll paJTh•nts
1 Donatsor
r*¥*slE
eslf
2Gr*)ts
J Gross re¢dpts other char￿a￿￿
EsIE
4 Pa￿ re4ung +Jire¢llyto ¢hamaweaaMUts

APPENDIX 2 

> **SC** 053214 

## **Additional analysis (2)** 

|**Receipts**<br>**5  Breakdown of unrestricted funds**|**Unrestricted**<br>**fund 1 - enter**<br>**name of fund**<br>**below**<br>General<br>Fund|**Unrestricted**<br>**fund 1 - enter**<br>**name of fund**<br>**below**<br>General<br>Fund|**Unrestricted**<br>**fund 2 - enter**<br>**name of fund**<br>**below**|**Unrestricted**<br>**fund 3 - enter**<br>**name of fund**<br>**below**|**Unrestricted**<br>**fund 4 - enter**<br>**name of fund**<br>**below**|**Total**<br>**unrestricted**<br>**funds**|**Total**<br>**unrestricted**<br>**funds last period**|
|---|---|---|---|---|---|---|---|
|Donations|741.75|||||**-**<br>741.75|0|
|Legacies||||||**-**||
|Grants||||||**-**||
|Receipts from fundraisingactivities||||||**-**||
|Gross tradingreceipts||||||**-**||
|buildings||||||**-**||
|Rents from land & buildings||||||**-**||
|Gross receipts from other charitable activities||||||**-**||
|**_Sub total_**<br>**Receipts from asset & investment sales**|**-**<br>741.75||**-**<br>0|**-**<br>0|**-**<br>0|**-**<br>741.75|**-**<br>0|
|||||||-||
|Proceeds from sale of fixed assets||||||**-**||
|Proceeds from sale of investments||||||**-**||
|**_Sub total_**<br>**_Total receipts_**<br>**Payments**|**-**<br>0||**-**<br>0|**-**<br>0|**-**<br>0|**-**<br>0|**-**<br>0|
||**-**<br>741.75||**-**<br>0|**-**<br>0|**-**<br>0|**-**<br>741.75|**-**<br>0|
|||||||-||
|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_**<br>**Payments relating to asset and investment**<br>**movements**|**-**<br>0||**-**<br>0|**-**<br>0|**-**<br>0|**-**<br>0|**-**<br>0|
|||||||-||
|Purchases of fixed assets||||||**-**||
|Purchase of investments||||||**-**||
|**_Sub total_**<br>**_Total payments_**<br>**_Net receipts / (payments)_**<br>**Transfers to / (from) funds**<br>**_Surplus / (deficit) for year_**|**-**<br>0||**-**<br>0|**-**<br>0|**-**<br>0|**-**<br>0|**-**<br>0|
|||||||-||
||**-**<br>0||**-**<br>0|**-**<br>0|**-**<br>0|**-**<br>0|**-**<br>0|
|||||||-||
||**-**<br>741.75||**-**<br>0|**-**<br>0|**-**<br>0|**-**<br>741.75|**-**<br>0|
|||||||||
||0||0|0|0|**-**<br>0|0|
|||||||||
||**-**<br>741.75||**-**<br>0|**-**<br>0|**-**<br>0|**-**<br>741.75|**-**<br>0|
|||||||-||
|**Nature and purpose of funds**||||||||
|All funds held at the reporting date are wholly unrestricted.||||||||



2013-04-02 Copy of Trustees AR Ap2 excel.xlsAdditional notes (2) 

December  2007 



APPENDIX 2 

**SC** 053214 

## **Additional analysis (3)** 

|**Receipts**<br>**6  Breakdown of restricted funds**|**Restricted fund**<br>**1 - enter name of**<br>**fund below**|**Restricted fund**<br>**2 - enter name of**<br>**fund below**|**Restricted fund**<br>**3 - enter name of**<br>**fund below**|**Restricted fund**<br>**4 - enter name of**<br>**fund below**|**Total restricted**<br>**funds**|**Total restricted**<br>**funds last**<br>**period**|
|---|---|---|---|---|---|---|
|Donations|||||**-**||
|Legacies|||||**-**||
|Grants|||||**-**||
|Receipts from fundraisingactivities|||||**-**||
|Gross tradingreceipts|||||**-**||
|Income from investments other than land and<br>buildings|||||**-**||
|Rents from land & buildings|||||**-**||
|Gross receipts from other charitable activities|||||**-**||
|**_Sub total_**<br>**Receipts from asset & investment sales**|**-**|**-**|**-**|**-**|**-**|**-**|
||||||-||
|Proceeds from sale of fixed assets|||||**-**||
|Proceeds from sale of investments|||||**-**||
|**_Sub total_**<br>**_Total receipts_**<br>**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_**<br>**Payments relating to asset and investment**<br>**movements**|**-**|**-**|**-**|**-**|**-**|**-**|
||||||-||
|Purchases of fixed assets|||||**-**||
|Purchase of investments|||||**-**||
|**_Sub total_**<br>**_Total payments_**<br>**_Net receipts / (payments)_**<br>**Transfers to / (from) funds**<br>**_Surplus / (deficit) for year_**|**-**|**-**|**-**|**-**|**-**|**-**|
||||||-||
||**-**|**-**|**-**|**-**|**-**|**-**|
||||||-||
||**-**|**-**|**-**|**-**|**-**|**-**|
||||||||
||||||**-**||
||||||||
||**-**|**-**|**-**|**-**|**-**|**-**|
||||||-||
|**Nature and purpose of funds**|||||||
||||||||



2013-04-02 Copy of Trustees AR Ap2 excel.xlsAdditional notes (3) 

December 2007 



## **APPENDIX 3** 

## **Independent examiner’s report on the accounts** 

||**Independent examiner’s report on the accounts’s report on the accountss report on the accounts**|
|---|---|
||**Independent examiner’s report on the accounts’s report on the accountss report on the accounts**<br>**V2**|
|**Report to the**<br>**trustees/members of**|Charity name<br>East of Scotland Brass Band Association|
|**Registered charity**<br>**number**|**SC**<br>053214|
|**On the accounts of the**|Period start date<br>Period end date|
|**charity for the period**|Day<br>Month<br>Year<br>Day<br>Month<br>Year|
||**to**<br>21<br>03<br>24<br>31<br>12<br>24|
|**Set out on pages**|(remember to include the page<br>numbers of additional sheets)<br>5 to 10|
|||
|**Respective**<br>**responsibilities of**<br>**trustees and examiner**|The charity’s trustees are responsible for the preparation of the accounts in accordance<br>with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the<br>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.|
|**Basis of independent**<br>**examiner’s statement**|My examination is carried out in accordance with Regulation 11 of the 2006 Accounts<br>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.|
|**Independent examiner’s**|In the course of my examination, no matter has come to my attention [other than that|
|**statement**|disclosed on the attached page*]|
||1.<br>which gives me reasonable cause to believe that in any material respect the|
||requirements:|
||•<br>to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and|
||Regulation 4 of the 2006 Accounts Regulations, and|
||•<br>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.<br>to which, in my opinion, attention should be drawn in order to enable a proper|
||understanding of the accounts to be reached.|
|**Signed**:**||
|**Name:**||
|**Relevant professional**||
|**qualification(s) or body**||
|**(if any):**||
|**Address:**||



*Please delete the words in the brackets if they do not apply. If the words do apply, set out those matters which have come to your attention on the following page. 

**OSCR will accept digital or typed signatures. 



APPENDIX 3
Disclosure section
Only complete rf the examiner needs to highlvJht material problems.
Give here brief details of
any items that the
examiner wishes to
disclose