sselbur *t•nlty Musselburgh Community Pantry AGM Report 2025 Trustees Annual Report to OSCR This ieport will be presented by a Power Point Presentation (PPT) at the AGM to be held on 28104125 at 7.00 at St Alldrews High Church, Musselburgh. This report will slimll￿riSe the activities, perfOrll￿nCe and stsategic goals of Miisselburgh Col￿nUnity Pantry since its opening and leading lip to this AGM. Tliere are several key themes With￿ this report, that can be sun]marised as partneiship workillg alld tlie gellerosity of indiN'iduals aud oiganisations ill Musselbutgh. IntroductRon Musselbutgh Conllnunity Pantry was established in March 2023. It is based at Musselbutgh East Con]munity Leatning Centre. The Panty supports those who live in Musselburgh, Wallyfoid & Ivhitecraig areas who are stniggling with the increasing costs of living, with incomes not rising at the S￿lle rate, by providing affordable food aiid other supphes. The Pantry piovide 10 items for £3.50 (preViol￿ly £3) or 5 items for £2.00. It provides thied and tinned food, toiletiies, cleaning products, baby pioducts, and some frnit and vegetables. In Aug.ust 2023 the Panty became a Constituted Groupla SCIO. The Constitution states that the oiganisatioiis pU￿OseS are" To contribute to the prevention of poverty, and the relief of financial haidship by providing food security to those who need it most. To achieve that purpose, the pantry is open to all and is underpinned with strong values of dignity, choice, and hope. he Board Members since Au(rust ?0?" -) are In April 2024, the Panty became a RegIst￿ed Charity with the SCRO. Registration SC05329. This AGM being held in April 2025 will consider this annual report including its financial report and will elect Board Members for the year ahead. The AGM is also being asked to consider a revision of the Constitution, that has set the structure with both Members & Board Members. The Pantry has never had any Members and so the intention is to ask the AGM if anyone would want to become a Member and in the event that no one might want to, to agree that the Constitution can be altered to withdraw Members. ## **Approval of the last AGM’s minutes** There has been no previous AGM & therefore no outstanding actions. ## **Financial Overview** The total income from 22 April 202 to 31 March 2025 (the accounting period for OSCR) from customer donations, grants and other donations is £26432. The total expenditure for this period is £12128, spent on food/provisions/fruit/vegetables & insurance The Bank balance at end of March 2025 is £14304 this total includes restricted and unrestricted funds. The Pantry is continuously running at a loss, that is despite regular donations of food etc from East Lothian Fare Share and East Lothian Foodbank, as we are regularly required to purchase goods that are not available from these sources. The contribution from customers is less than that expenditure. We have recently raised the cost of shopping at the Pantry from £3 to £3.50 and we are regularly seeking external funding to support the work of the Pantry. We are also fortunate to receive financial and food donations from individuals and organisations within the Community. It is our intention that the financial statements will be independently examined and submitted to OSCR within 15 months of our registration/by 22/07/25. ## **Performance review** The Pantry is supported by 20+ amazing volunteers. The Pantry is open 4 sessions each week (Monday 12.00 to 1.00 and 6.00 to 7.00; Tuesday 6.00 to 7.00 and Thursday 6.00 to 7.00) and each session is supported by two volunteers. We estimate that we have about 50 customers who shop at the Pantry. The footfall in an average month is 170 to 190 customers, supporting approximately 350 adults and 145 children/young people. We are now registered with Neighbourly that allows us some access to surplus food from local supermarkets. We also receive weekly donations of bread from the local Company Bakery. All food from these sources are offered as free and are not part of the 10 items. We have been so fortunate to have had so much support within the community that initially allowed the Pantry to become established, have its current location and to receive donations (financial and goods) and grants to support the work of the Pantry. Below is a list of those who we would like to thank for all the support that they have given the Pantry: - MAP & VCEL - Councillor Forrest & MECA - Gina Cargill & FES - Ideal Flooring (December 2023) - East Lothian Foodbank - East Lothian Fare Share - The Company Bakery - The Cook Club - Whitecraig Pantry - Sportsman Bar - Musselburgh Churches & their congregations - • Ormiston Pantry - EDCH - VCEL - ELHA - Montgomery Opticians - Individual donations of food - Our volunteers - Our customers - Our Board Members We would also like to say thank the following for their financial donations and grants: - Musselburgh Area Partnership - Community Benefit funds - Resilient Musselburgh - Levenhall Ceilidh - Yes Musselburgh - Kitchen Stools - Musselburgh Horticultural Society - Sportsman Bar - Tesco Grant - Rozelle Trust - Dr Bruce Fund - Individual donations that we receive. More recently, we have been fortunate to receive funding from Musselburgh Area Partnership to help towards the running costs; the Dr Bruce Fund and the Rozelle Trust so that we can give out vouchers so that our customers can purchase goods that we cannot supply and to buy things for special occasions e.g. Easter & Christmas. We also have an award from Tesco grants that will allow us to buy eggs, vegetables and fruit. In December 2023 thanks to a grant from Musselburgh Area Partnership we were able to offer “Jingle Bags” to our customers with extras that they could use to make their Christmas meals more special. In December 2024 we were able to do the same again thanks to the generosity of the congregations of North Esk Church & the Congregational Church. We are delighted to have a partnership with EDCH to address potential hardship experienced by our customers’ pets because of increasing costs, allowing us to provide free cat and dog food. The challenge for the Pantry is to continue to provide a service that benefits the community, and where there is an increasing need for the service that the Pantry provides because of the increasing costs of food, rent, electricity etc. The Pantry needs external support to provide this service. ## **Customer Feedback** We have used three different time opportunities to seek customer feedback. Below are some examples of feedback from our customers: - I like and fully use your free fruit and veg when available, hopefully you keep doing this - Happy with the service always a smile - You are all doing great, and I appreciate all you are doing for us. - Larger premises would be good - The pantry is very helpful, always ask if they can help with anything, all best, thank you - You all do a great job, if you ever get a fridge for fresh things that would be great but thankful for anything. - Helping to “bridge” the gap between my pay days at a very low price - One customer told us that because we are there it means her weekly shop has halved in price - Another customer (family of 4) told us that the Pantry makes the difference between being overdrawn or not at the end of each month. ## **Strategic Plans for the Year Ahead** In the next year we want to maintain the service that we provide but we would like to extend this to include a second location on the other side of Musselburgh. Ideally that second location will allow us to provide a space to reduce the social isolation that some of our customers have told us that they experience, and we would also like to expand the range of what we can provide by having access to a Fridge. We intend to continue to apply for funding so that we can provide fruit and vegetables, and to increase the range of what we can do and offer. We are also keen to work in partnership with other pantries across East Lothian and supermarkets to reduce food waste. We are also keen to work with our customers and other partners to have cooking experiences to help reduce costs. Lastly, we would like to contribute to addressing other areas of poverty: beds, fuel and laundry. We want to continue to raise our profile within the local community to strengthen the opportunities for Partnership work. We will maximise all opportunities to work in partnership to the benefit of our customers. In the next year we will work on our website. ## **Board of Directors/updates/changes** At this AGM will stand down as Board Member. In the recent few months, there has been an intimation of interest in joining the Board from The Board meets regularly to review the operations and finances of the Pantry. Training is planned for all Board Members about the role and responsibilities in May 2025. ## **Closing remarks** The Pantry could not exist without the generosity of its volunteers and of individuals and organisations within the community that donate to us through providing food or financial donations and most importantly the partnership that we experience. The Pantry could also not exist without its Board Members. Enter SC No. below APPENDIX 2 Enter charity name below **SC053298** ## **Musselburgh Community Pantry** |||**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**||**Monday, April 22, 2024**
Day
Month
Year|||||||**to**|**Monday, March 31, 2025**
Day
Month
Year||||||||||| |**Section A Statement of receipts and payments**|||||||||||||||||||||| ||**Unrestricted**
**funds**||**Restricted**
**funds**||||**Expendable**
**endowment**
**funds**||||**Permanent**
**endowment**
**funds**|||**endowment**||**Total funds**
**current period**||||**Total funds last**
**period**|**Total funds last**| ||**to nearest £**||**to nearest £**||||**to nearest £**||||**to nearest £**|||||**to nearest £**||**to nearest £**||**to nearest £**|**to nearest £**| |**A1 Receipts**|||||||||||||||||||||| |Donations|**9,905**||**500**|**500**|**500**||**-**|**-**|**-**||**-**|**-**|**-**|**-**||**10**|**10**|**10,405**|||| |Legacies|**-**||**-**|**-**|**-**||**-**|**-**|**-**||**-**|**-**|**-**|**-**||**-**|**-**|**-**|||| |Grants|**-**||**10**|**10**|**10,408**||**-**|**-**|**-**||**-**|**-**|**-**|**-**||**10**|**10**|**10,408**|||| |Receipts from fundraisingactivities|**-**||**-**|**-**|**-**||**-**|**-**|**-**||**-**|**-**|**-**|**-**||**-**|**-**|**-**|||| |Gross tradingreceipts|||**-**|**-**|**-**||**-**|**-**|**-**||**-**|**-**|**-**|**-**||**-**|**-**|**-**|||| |Income from investments other than|||||||||||||||||||||| |land and buildings|**-**||**-**|**-**|**-**||**-**|**-**|**-**||**-**|**-**|**-**|**-**||**-**|**-**|**-**|||| |Rents from land & buildings|**-**||**-**|**-**|**-**||**-**|**-**|**-**||**-**|**-**|**-**|**-**||**-**|**-**|**-**|||| |Gross receipts from other charitable|||||||||||||||||||||| |activities|**5,619**||**-**|**-**|**-**||**-**|**-**|**-**||**-**|**-**|**-**|**-**||**5**|**5**|**5,619**|||| |||||||||||||||||**-**|**-**|**-**|||| |**_A1 Sub total_**|**_A1 Sub total_ 15,524**||**10,908**|**10,908**|**10,908**||**-**|**-**|**-**||**-**|**-**|**-**|**-**||**26,432**|**26,432**|**26,432**||**-**|**-**| |**A2 Receipts from asset &**|||||||||||||||||||||| |**investment sales**|||||||||||||||||||||| |Proceeds from sale of fixed assets
**-**
**-**
**-**
**-**
**-**
Proceeds from sale of investments
**-**
**-**
**-**
**-**
**-**
**_A2 Sub total_ -**
**-**
**-**
**-**
**-**
**-**
**_Total receipts_ 15,524**
**10,908**
**-**
**-**
**26,432**
**-**
~~——————~~|||||||||||||||||||||| |**A3 Payments**|||||||||||||||||||||| |Expenses|**198**||**-**|**-**|**-**||**-**|**-**|**-**||**-**|**-**|**-**|**-**||**198**|**198**|**198**|||| |Gross trading payments||||||||||||||||**-**|**-**|**-**|||| |Investment management costs||||||||||||||||**-**|**-**|**-**|||| |Payments relating directly to charitable|Payments relating directly to charitable||||||||||||||||||||| |activities (Pantry Supplies)|||||||||||||||||||||| ||**11,876**||**54**|**54**|**54**||**-**|**-**|**-**||**-**|**-**|**-**|**-**||**11**|**11**|**11,930**|||| |Grants and donations|||||||||||||||||||||| |||||||||||||||||**-**|**-**|**-**|||| |Governance costs:|||||||||||||||||||||| |||||||||||||||||**-**|**-**|**-**|||| |Audit / independent examination||||||||||||||||**-**|**-**|**-**|||| |Preparation of annual accounts||||||||||||||||**-**|**-**|**-**|||| |Legal costs||||||||||||||||**-**|**-**|**-**|||| |Other|Other||||||||||||||||||||| ||||**-**|**-**|**-**|||||||||||**-**|**-**|**-**|||| |||||||||||||||||**-**|**-**|**-**|||| |**_A3 Sub total_ **|**12,074**||**54**|**54**|**54**||**-**|**-**|**-**||**-**|**-**|**-**|**-**||**12,128**|**12,128**|**12,128**||**-**|**-**| |**A4 Payments relating to asset and**|||||||||||||||||||||| |**investment movements**|||||||||||||||||||||| |Purchases of fixed assets
**-**
Purchase of investments
**-**
**_A4 Sub total_ -**
**-**
**-**
**-**
**-**
**-**
**_Total payments_ 12,074**
**54**
**-**
**-**
**12,128**
**-**
~~—_=———=~~|||||||||||||||||||||| |**_Net receipts / (payments)_**
**A5 Transfers to / (from) funds**
**_Surplus / (deficit) for year_**|**3,450**
**10,854**
**-**
**-**
**14,304**
**-**
**-**
**3,450**
**10,854**
**-**
**-**
**14,304**
**-**
~~====—=~~||||||||||||||||||||| APPENDiX2 Musselbur Section B Statement of balances h Communl Pant SC053298 Unresincted Expefidable RoStrKied eThJo¥wmeni Permanerbl 8hdo*in•hi Totsi CWTent TO￿ la$1 wiod Cateyies tknils ne￿1 ¢ B1 Cash fw Cth aThY bank baknces at slart ofJ* Sur￿151 lthficrtl on re￿Pts arvj paymerts acwJTrt 3.450 10.854 14.304 Cash and bank balatTrces at erKI of 3.450 10.854 14.304 Dd*l$ to Mwe•l E Cwrent W41￿{tt to nE￿￿¥t t ) ￿￿￿*t£ B3 Oth•r ass•ts Detall$ ne•re•t£ Ddwls lestThtel to ne4re•t E B5 Cortingent liabilitie5 Sffjned by one crf M trustee• on behthol •ll tt*twustees Pr¥it N￿e Date of apwoval APPENDIX 2 **Musselburgh Community Pantry** **SC053298** ## **Section C Notes to the Accounts** ## **C1 Nature and purpose of funds** _(may be stated on analysis of funds worksheets)_ The charity has received unrestricted funds from: (i) customer contributions, being the payments that customers make to the Pantry each time they use its services; (ii) and donations from the local authority (Musselburgh Area Partnership), local businesses and from individuals. The Pantry has received restricted funds by way of grants as set out below. ## **C2 Grants** ## **C3a Trustee remuneration** |Vouchers for Pantryusers
**Type of activity or project supported**
Purchase of vegetables and eggs
Vouchers for Pantryusers
Pantrysupplies - Food
Tesco Funds Match - for Pantrysupplies|**Individual /**
**institution**
**Tesco**
**Rozelle Trust**
**Dr Bruce Fund**
~~**Ar a **~~
**Partnership**
~~**I di id**~~
~~**l**~~
**Donor**|**Number of grants**
**made**
**£**|**Number of grants**
**made**
**£**| |---|---|---|---| |||**1**|**1,125**| |||**1**|**2,500**| |||**1**|**2,500**| |||**1**|**4,283**| |||**5**|**500**| |||**Total**|**10,908**
| ||||| |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**|||**£**| ## **C3b Trustee remuneration - details** ## **C4a Trustee expenses** ## **C4b Trustee expenses - details** ## **C5 Transactions with trustees and connected persons** |If no expenses were paid to any charity trustee during the period then cros
(otherwise complete section 4b)|If no expenses were paid to any charity trustee during the period then cros
(otherwise complete section 4b)|s this box|**X**| |---|---|---|---| ||**Nature of transaction**|**Number of**
**trustees**
**£**|| ||||| ||||| ||||| ||||| ||||| |**Nature of relationship**||**Transaction**
**amount (£)**
**Balance**
**outstanding at**
**period end (£)**|| ||||| ||||| ||||| ||||| ||||| ## **C6 Other information** / Notes 3 December 2007 APPENDIX2 l Note5 Decernber 2007 APPENDIX 2 **SC053298** ## **Musselburgh Community Pantry** ## **Additional analysis (1)** ## **Analysis of receipts and payments** ## **1 Donations** |**1 Donations**|**1 Donations**||||||||| |---|---|---|---|---|---|---|---|---|---| |OpeningBalance
Hunter
East Lothian HousingAssociation
Private Individuals
**Total**
**2 Grants**||**Unrestricted**
**funds**
**to nearest £**
**9,310**
**25**
**70**
**500**
**9,905**
**-**
**Unrestricted**
**funds**
**to nearest £**||**Restricted funds**
**to nearest £**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**Total current**
**period**
**to nearest £**
**9,310**
**25**
**70**
**1,000**
**-**
**10,405**
**-**
**Total current**
**period**
**to nearest £**||**Total last**
**period**
**to nearest £**| |||||||**-**|**9,310**||| ||||||||**25**||| ||||||||**70**||| |||||**500**|||**1,000**||| ||||||||**-**||| |||||**500**|**-**||**10,405**||**-**| |||||**-**
**Restricted funds**
**to nearest £**|**-**|**-**|||**-**
**Total last**
**period**
**to nearest £**| |**Tesco**||||**1,125**|||**1,125**||| |**Rozelle Trust**||||**2,500**|||**2,500**||| |**Dr Bruce Fund**||||**2,500**|||**2,500**||| |**Area Partnership**||||**4,283**|||**4,283**||| |**Total**
**-**
**-**
**Unrestricted**
**funds**
**to nearest £**
**3 Gross receipts from other charitable activities**||**-**||**10,408**|||**10,408**||**-**| |||||**-**
**Restricted funds**
**to nearest £**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**-**
**Total current**
**period**
**to nearest £**||**-**
**Total last**
**period**
**to nearest £**| |Customer Contributions||**5,619**|||||**5,619**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| |**Total**||**5,619**||**-**|**-**|**-**|**5,619**||**-**| |||-||-|-|-|-||-| ## **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 £**| |---|---|---|---|---|---|---|---|---|---| |PantrySupplies||**11,876**||**54**|||**11,930**|









|| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| |**Total**||**11,876**||**54**|**-**|**-**|**11,930**||**-**| |||-||-|-|-|-||-| Additional notes (1) December 2007 APPENDIX 2 **SC053298** ## **Additional analysis (2)** |**Receipts**
**5 Breakdown of unrestricted funds**|**Unrestricted**
**fund 1 - enter**
**name of fund**
**below**
**Opening**
**Balance and**
**Other Donations**
**and Customer**
**Contributions**|**Unrestricted**
**fund 2 - enter**
**name of fund**
**below**|**Unrestricted**
**fund 3 - enter**
**name of fund**
**below**|**Unrestricted**
**fund 4 - enter**
**name of fund**
**below**|**Total**
**unrestricted**
**funds**|**Total**
**unrestricted**
**funds last**
**period**| |---|---|---|---|---|---|---| |Donations|**9,905**||||**9,905**|| |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|**5,619**||||**5,619**|| |**_Sub total_**
**Receipts from asset & investment sales**|**15,524**|**-**|**-**|**-**|**15,524**|**-**| ||||||-|| |Proceeds from sale of fixed assets|||||**-**|| |Proceeds from sale of investments|||||**-**|| |**_Sub total_**
**_Total receipts_**
**Payments**|**-**|**-**|**-**|**-**|**-**|**-**| ||**15,524**|**-**|**-**|**-**|**15,524**|**-**| ||||||-|| |Expenses|**198**||||**198**|| |Gross trading payments|||||**-**|| |Investment management costs|||||**-**|| |Payments relatingdirectlyto charitable activities(PantrySupplies)|**11,876**||||**11,876**|| |Grants and donations|||||**-**|| |Governance costs:|||||**-**|| |Audit / independent examination|||||**-**|| |Preparation of annual accounts|||||**-**|| |Legal costs|||||**-**|| ||||||**-**|| ||||||**-**|| |**_Sub total_**
**Payments relating to asset and investment movements**|**12,074**|**-**|**-**|**-**|**12,074**|**-**| ||||||-|| |Purchases of fixed assets|||||**-**|| |Purchase of investments|||||**-**|| |**_Sub total_**
**_Total payments_**
**_Net receipts / (payments)_**
**Transfers to / (from) funds**
**_Surplus / (deficit) for year_**|**-**|**-**|**-**|**-**|**-**|**-**| ||||||-|| ||**12,074**|**-**|**-**|**-**|**12,074**|**-**| ||||||-|| ||**3,450**|**-**|**-**|**-**|**3,450**|**-**| |||||||| ||||||**-**|| |||||||| ||**3,450**|**-**|**-**|**-**|**3,450**|**-**| ||||||-|| ## **Nature and purpose of funds** A large portion of the recorded donations is the opening balance of the Pantry, which was operating before it was registered as a charity on 22/04/2024. The remainder has been kindly donated by companies and individuals. The receipts from charitable activities are the contributions made by customers of the Pantry, when using its services. The £198 reflects insurance that the Pantry has taken out to protect its users. The payments relating to charitable activities are the payments made purchasing food and supplies for the Pantry. Additional notes (2) December 2007 ## **APPENDIX 3** ## **’ Independent examiner s report on the accounts V2** **Report to the trustees/members of** ## Charity name Musselburgh Community Pantry |**Registered charity**
**number**|**SC053298**| |---|---| |**On the accounts of the**|Period start date
Period end date| |**charity for the period**|Day
Month
Year
Day
Month
Year
22
04
2024
**to**
31
03
2025| |**Set out on pages**|1,2,3,4,5,6
(remember to include the page
numbers of additional sheets)| ||| |**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) 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.| |**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 viewgiven bythe accounts.| |**Independent examiner’s**
**statement**|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. **Signed:** **Name: Relevant professional qualification(s) or body (if any): Address:** . APPENDIX 3 Disclosure section Only complete rf the examiner needs to highlight material problems. Give here brief details of any items that the examiner wishes to disclose