I Trustees' Annual period - GOV.UK

I Trustees' Annual Report for the periodPeriod start date ~ Period end date

i Day iMonth

lYoar i i Day

~

Month TYoarFrom I 01 110 [2018 IT~o30 ~09 J2019

Charity name ANUGRAHAM

Other names charity is known by

Registered charity number (if any) 1152616

Charity's principal address 79 MANOR ROAD, CHIGWELL

ESSEX

ENGLAND

Postcode IG7 5PH

Names of the charity trustees who manage the charity

Trustee name

1 Dr Grish Malhotra

2 Mr T Rajasingham

Mr SanjeevTandon

4 Mr Deepak Mehta

5 Dr N Gopinath

6

7

8

91011

12

1314

151617

181920

Office (if any)

Chairman

Vice-Chairman

Trustee

Treasurer

Secretary

Dates acted if not for wholear

Name of person (or body) entitledto a oint trustee if an

Names of the trustees for the charity, if any, (for example, any custodian trustees)

Name Dates acted if not for whole ear

TAR March 2012

Names and addresses of advisers (Optional information)

T e of adviser Name Address

Name of chief executive or names of senior staff members (Optional information)

~ e ~ s

Description of the charity's trusts

Type of governing documentConstitution

(eg. trust deed, r.onstitution)

How the charity is constitutedTrust

(eg. trust, association, company)

Trustee selection methods Appointed

(eg. appointed by, elected by)

Additional governance issues (Optional information)

You may choose to includeadditional information, whererelevant, about:

~ policies and proceduresadopted for the induction andtraining of trustees;

~ the charity's organisationalstructure and any widernetwork with which the charityworks;

~ relationship with any relatedparties;

~ trustees' consideration ofmajor risks and the systemand procedures to managethem.

The founder trustees and any subsequent trustees selected will be initiallyappointed for a period of three years.

No Trustee can be in'office for more than three consecutive terms.

Each Trustee is given a copy of the Constitution, Grant making policy, Vulnerableadult and Child protection policy and Conflict of Interest policy.

Major risks to the Charity are:(i) Misuse of funds/grants provided such as the funds being used for another

purpose than it was intended for.(ii) (ii) Cross funding of funds for the different projects undertaken by those

to whom grants are provided.(iii) Reputational risk. If there is bad press about any of the Organisations

and/or projects the Charity supports, then the Charity suffers fromreputational risk by association. Reports and photographs arerequested from the Organisations to whom funds are provided and thetrustees also visit these Organisations and the locations where thesefunds are put to end-use. Anugraham's charity partners also visit the UKand spend time with the trustees and update them on the progressmade

(iv) Additional Governance: The types of risk the charity faces are-Political Risk- The trust works in countries which have a recent history of politicalinstability and human rights violations. We seek to safeguard our volunteers, andwill suspend projects/funding if needed.Operational Risk- The trust works with different charity partners, who work withthe trust's resources. There is the potential that money can be lost in transactionsor not accounted for etc. We have strict policies and procedures in place whichare Charity Partners have to follow.Inflation Risk- The trust has currently taken a loan out for a project in India, thisproject is currently interest free for a certain time period. Once this lapse, the trustwill pay interest on the loan- the interest is linked to inflation.

Market Risk- The trust sends funds to different countries for support, theexchan e rate is dependant on the markets .If the exchan e rate drops the

TAR March 2012

money received by the partners will be less. When demonetisation happened in

India it caused issues with the transferring of funds.

Summary of the objects of thecharity set out in its,governing document

The objects of the CIO are to promote for the benefit of the public theadvancement of education, the preservation of health and the relief of poverty,for people principally situated in India, and any other places in the world that thecharity trustees consider appropriate, in such ways as the charity trustees thinkfit including (without limitation) by the provision of grants, items and services toindividuals in need and/or charities, or other organisations working in furtheranceof these charitable purposes.

EDUCATION:

The first project undertaken by the charity is the construction of a school buildingin Mandya District, State of Karnataka, India, which provides free educationprimarily to rural children in rural India. The charity continued to support thisproject in the current financial year. Phase I has concluded successfully with theconstruction of the school building, teacher's quarters and kitchen. Phase II workhas begun and includes building a hostel to accommodate over 300 students.

Summary of the mainactivities undertaken for thepublic benefit in relation tothese objects (include withinthis section the statutorydeclaration that trustees havehad regard to the guidanceissued by the CharityCommission on publicbenefit)

The second project undertaken by the charity was to procure and install solarpanels for an educational institution in Muddenahalli, State of Karnataka, India.Summary of the main activities undertaken for the public benefit in relation tothese objects (include within this section the statutory declaration that trusteeshave had regard to the guidance issued by the Charity Commission on publicbenefit)

The third project undertaken was to promote annual sports and cultural meet atMuddenahalli, India. The aim is to develop a healthy body and healthy mindthereby enhancing the overall personality of the students. Over 4,000 studentsfrom different educational institutions run by of our India charity partnerparticipate in the annual sports and cultural meet.

HEALTH CARE:

The charity has supported free paediatric cardiac surgical care at three differenthospitals in India. Named as the Sri Sathya Sai Sanjeevani Centre for ChildHealthcare. The hospitals are based at Raipur, Palwal (Delhi) and Navi Mumbai.To date, the three hospitals have performed over 9200 surgical procedures,seen over 83,000 children in the outpatient department, screened over 77,000children for heart disease and screened over 15,000 pregnant mothers.The patients at the hospital have included children from India, Sri Lanka,Bangladesh, Nepal, Pakistan, Afghanistan, Fiji and Nigeria. This hospital haswon many awards. Many prominent citizens of India have visited the hospitaland congratulated the team for their laudable service.

March 2012

Homeless FeedingThe Trust through the Grace Kitchen initiative has undertaken the task ofproviding food for those who benefit from this. This initiative is currentlyhappening at London, Luton, and Southampton among other sites.

SOCIOCAREEnding Loneliness Project:The youth members of the Trust lead this project that involves spending qualitytime with residents of Care Homes. The project is running at London, Leicesterand Liverpool.

Support for" MASS WEDDINGS"Whereby assistance is given to our India partners for conducting 80 to 00weddings simultaneously at one venue where the couples who would otherwisenever have the means to be married in a dignified manner with the attendantguests . The couples also receive a starter support package to help them set upthe necessities for a home.

Additional details of objectives and activities (Optional information)

You may choose to includefurther statements, whererelevant, about:

~ policy on grantmaking;

~ policy programme relatedinvestment;

~ contribution made byvolunteers.

Policy on Grant Making: Our policy on grant making goes through aprocedure, whereby an authorised Charity Partner or Person, will contact us withthe interest of us to support one of their initiatives/project. They are given aGrant Policy form, created by the trust to be completed. This form also requiresto submit financial projections, and the need for a periodic report to be provided.After receiving all of the required information then take the opportunity to reviewand sometimes reject proposal based on what has been provided. One of ourtrustees will take the responsibility of collating the necessary information, andwill visit the premises in which the project is happening. This ensures that thehigh standard of support is maintained with the commensurate due diligence ofthe trust

Policy on investmentwe are undergoing discussion and planning, in the future the trust hopes tohave a policy in place should this become financially viable.

Brief Statement on Charit Reserves: The trust is currently looking at settingup an emergency fund in the form of reserve to ensure that there is moneyavailable should an unforeseen event occur that requires a swift response.

Further Financial Review Details: We are in the process of establishingourselves with the fundraising regulator. The expenditure of charitable ofincome has build hospitals, supported educare and social care projects acrossthe world with the hope of alleviating poverty.We are currently looking into our investment policy and are putting in policieswhich seek to ensure we are commited to prohibiting Modern Day Slavery in

addition to safeguarding anyone who is linked to or works for the trust.

TAR March 2012

~ P

Summary of the mainachievements of the charityduring the year

The main focus has been in relation to the flagship project of the trust in India,where the construction of the school hostel and completion of the educationalbuilding in Mandya which is well under way, understandably the construction hasbeen hampered by the covid 19 virus.

Values based education for child development and teacher training which isunder our education initiative. Due to covid-19 we have suspended face to facelessons, and instead are mediums of connection through video conferencing.The same goes with teacher's meetings, furthermore this project is based in

Europe, Australia and New Zealand

Healthcare: The trust is supporting the Karuna Nilayam Trust Sri Lanka ln thecapacity of charity partner, this is to build the infrastructure of a hospital to givefree medical treatment/services to the underprivileged and impoverished withinthe surrounding areas within the Eastern Provinces.

-Ending Loneliness, with a base in Liverpool Leicester and London,due to Covid-19 the project has been suspended until further notice. However

another medium of connecting with the residents in care homes, is throughwriting letters

March 2012

Brief statement of thecharity's policy on reserves

All funds received from contributors are allocated to the respectiveprojects as specified by the contributors. All funds are kept in the current

account with Santander bank. The trust is currently looking at setting

up an emergency fund in the form of reserve to ensure that there ismoney available should an unforeseen event occur that requires a

'

swift response.

Details of any funds materiallyin deficit

A loan 1.63 million pounds was obtained in order to advance payments tothe Mandya hostel project.

Further financial review details (Optional information)

You may choose to includeadditional information, whererelevant about:~ the charity's principal

sources of funds (including

any fundraising);

~ how expenditure hassupported the key objectivesof the charity;

~ investment policy andobjectives including anyethical investment policyadopted.

The principal source of funding is through direct donations from ourdonors.

~ - s ~ . ~

I-The trustees declare that they have approved the trustees' report above.

Signed on behalf of the charity's trustees

Signature(s)

Full name(s)

Position (eg Secretary, Chair,etc)

DR GRISH K MALHOTRA

CHAIRMAN

28/7/2020

TAR March 2012

ANUGRAHAM

FINANCIAL STATEMENTS

30 SEPTEMBER 2019

Charity Number 1152616

ANUGRAHAM

FINANCIAL STATEMENTS

YEAR ENDED 30 SEPTEMBER 2019

CONTENTS PAGES

Charity information

Trustees Annual Report

Independent examiner's report to the trustees

Income and expenditure

Balance sheet

Notes to the financial statements

The following pages do not form part of the financial statements

Detailed statement of financial activities

ANUGRAHAM

MEMBERS OF THE BOARD AND PROFESSIONAL ADVISERS

Registered charity name ANUGRAHAM

Charity number 1152616

Charity's principal address 79 Manor RoadChig well

EssexIG7 5PH

Trustees Dr Grish Kumar Malhotra (Chairman)Mr Thuraiayah Rajasingam (Vice Chairman)Mr Deepak Mehta (Treasurer)Mr Sanjeev TandonDr Niraj Gopinath (Secretary)

Independent examiner Peer Roberts LtdThe PavilionRosslyn CrescentHarrowMiddlesexHA1 2SZ

Bankers Santander9 Nelson StreetBradfordBD1 5AN

Solicitors Paul Hastings (Europe) LLP10 Bishops Square8" FloorLondonE1 6EG

ANUGRAHAM

TRUSTEES ANNUAL REPORT


The trustees have pleasure in presenting their report and the financial statements of thecharity for the period from 1 October 2018 to 30 September 2019.

TrusteesThe trustees named on page 1 have served throughout the period. The Trust Deed of thecharity governs appointment of trustees.

Objectives and activities

The Objects of the CIO are to promote for the benefit of the public the advancement ofeducation, the preservation of health and the relief of poverty for the people principallysituated in India, and any other places in the world that the charity trustees considerappropriate, In such ways as the charity trustees think fit including (without limitation) by theprovision of grants, items and services to individuals in need or charities, other organisationsworking in furtherance of these charitable purposes.

Education Projects:

The first project undertaken by the charity is the construction of a school building in MandyaDistrict, State of Karnataka, India, which provides free education pdmarily to rural children inrural India. The charity continued to support this project in the current financial year. Phase I

has concluded successfully with the construction of the school building, teacher's quartersand kitchen. Phase II work has begun and includes building a hostel to accommodate over300 students.

The second project undertaken by the charity was to procure and install solar panels for aneducational institution in Muddenahalli, State of Karnataka, India. Summary of the mainactivities undertaken for the public benefit in relation to these objects (include within thissection the statutory declaration that trustees have had regard to the guidance issued by theCharity Commission on public benefit).

The third project undertaken was to promote annual sports and cultural meet atMuddenahalli, India. The aim is to develop a healthy body and healthy mind therebyenhancing the overall personality of the students. Over 4,000 students from differenteducational institutions run by of our India charity partner participate in the annual sports andcultural meet.

Health Care Projects:

The charity has supported free paediatric cardiac surgical care at three different hospitals inIndia. Named as the Sri Sathya Sai Sanjeevani Centre for Child Healthcare. The hospitalsare based at Raipur, Palwal (Delhi) and Navi Mumbai. To date, the three hospitals haveperformed over 9200 surgical procedures, seen over 83,000 children in the outpatientdepartment, screened over 77,000 children for heart disease and screened over 15,000pregnant mothers.

ANUGRAHAM


YEAR ENDED 30 SEPTEMBER 2019The patients at the hospital have included children from India, Sri Lanka, Bangladesh, Nepal,Pakistan, Afghanistan, Fiji and Nigeria. This hospital has won many awards. Many prominentcitizens of India have visited the hospital and congratulated the team for their laudable service.

Homeless FeedingThe Trust through the Grace Kitchen initiative has undertaken the task of providing food forthose who benefits from this. This initiative is currently happening at London, Luton, andSouthampton among other sites.

SociocareEnding Loneliness Project:The Youth members of the Trust lead this project that involves spending quality time withresidents of Care Homes. The project is running at London, Leicester and Liverpool.

Support for "MASS WEDDINGS"Whereby assistance is given to our India partners for conducting 80 to 90 weddingssimultaneously at one venue where the couples who would otherwise never have the means tobe married in a dignified manner with the attendant guests. The couples also receive a startersupport package to help them set up the necessities for a home.

Financial ReviewDuring the year total donations received were F575,269 compared to previous year of2839,738.The donations are voluntary donations from public. The grant making policy isused as a guide to grant funds. During the year the trust granted 8564,295 compared toprevious year total f693,025 to various projects.

Statement of trustees' responsibilitiesThe trustees, who are also directors for the purposes of company law, are responsible forpreparing the Trustees Annual Report and the financial statements in accordance with

applicable law and Financial Reporting Standard applicable to UK and Republic of Ireland(FRS 102) (effective from 1 January 2015).

Company law requires the charity trustees required to prepare financial statements for eachfinancial year, which give a true and fair view of the state of affairs of the charity and of theincoming resources and application of resources, including the income and expenditure, of thecharity for that period. In preparing these financial statements, the trustees are required to:

select suitable accounting policies and then apply them consistently;

observe the methods and principles in the Charities SORP;

make judgements and estimates that are reasonable and prudent;

state whether applicable UK Accounting Standards have been followed, subject to anymaterial departures disclosed and explained in the financial statements;

prepare the financial statements on the going concern basis unless it is inappropriate topresume that the charitable company will continue in operation.

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ANUGRAHAM



The trustees are responsible for keeping adequate accounting records that are sufficient toshow and explain the charity's transactions and disclose with reasonable accuracy at any timethe financial position of the charity and enable them to ensure that the financial statementscomply with the FRS 102. They are also responsible for safeguarding the assets of thecharity and hence for taking reasonable steps for the prevention and detection of fraud andother irregularities.

Small company provisionsThis report has been prepared in accordance with the provisions applicable to companiesentitled to small companies exemption.

The trustees' annual report was approved by the trustees on 28 July 2020 and signed onbehalf of the trustees.

Deepak MehtaTreasurer

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ANUGRAHANI

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ANUGRAHAM


I report on the accounts of the charity for the period ended 30 September 2019 set out onpages 6 to 9.

Respective responsibilities of trustees and IndependentThe charity's trustees are responsible for the preparation of the accounts. The charity'strustees consider that an audit is not required for this year under section 144 of the CharitiesAct 2011 (the Charities Act), and that an independent examination is needed.

Having satisfied myself that the charity is not subject to audit under company law and iseligible for independent examination, it is my responsibility to:

~ examine the accounts under section 145 of the Charities Act;

~ to follow the procedures laid down in the General Directions given by the CharityCommission (under section 145(5) (b) of the Charities Act); and

~ to state whether particular matters have come to my attention.

Basis of Independent examiner's statementMy examination was carried out in accordance with the General Directions given by theCharity Commission. An examination includes a review of the accounting records kept by thecharity and a comparison of the accounts presented with those records. It also includesconsideration of any unusual items or disclosures in the accounts, and seeking explanationsfrom you as trustees concerning any such matters. The procedures undertaken do notprovide all the evidence that would be required in an audit, and consequently I do notexpress an audit opinion on whether the accounts present a 'true and fair view'.

Independent examiner's statementIn connection with my examination, no material matters have come to my attention whichgives me cause to believe that in any material respect

~ the accounting records were not kept in accordance with section 130 of the CharitiesAct; or

~ the accounts did not accord with the accounting records; or~ the accounts did not comply with the applicable requirement concerning the form and

content of accounts set out in the Charities (Accounts and Reports) Regulations 2008other than any requirement that the accounts give a 'true and fair' view which is not amatter considered as part of an independent examination.

I have come across no other matters in connection with the examination to which attentionshould be drawn in this report in order to enable a proper understanding of the accounts to

Dinesh D Shah, FCA (ICAEW)Peer Roberts Ltd

Independent examinerThe PavilionRosslyn CrescentHarrowMiddlesexHA1 2SZ

29 July 2020

5-

ANUGRAHAM

INCOME AND EXPENDITURE ACCOUNT


Incoming ResourcesIncoming resources from generating funds:

DonationsGift Aid receivedBank interest receivable

20196

575,2691,104

26

2018

839,738

186

Total incoming resources

Resources expended

576,399 839,924

Grants made during the year

Charitable activities

Accountancy feesBank ChargesForeign exchange losses

(564,295)

(50,846)(180)(165)

(58,566)

(693,025)

(69,948)(180)(135)

Total Resources expended

Net movement of funds for the year

Total funds brought forward

Total funds carried forward

(97,653) 76,636

106,092

8,439

29,456

106,092

(674,052) (763,288)

There were no recognised gains or losses during the year other than those included in theStatement of Financial Activities. All of the above amounts relate tc continuing activities.

The notes on pages 8 to 9 form part of these financial statements.

~ 6-

ANUGRAHAM

BALANCE SHEET


Note2018

Current AssetsCash at bank

Other assets

67,185

5 1,522,000

1,589,185

106,272

1,630,000

1,736,272

Creditors: Amounts falling due within oneyear

Other Creditors

Net assets

6 (1&0)

(1,580,566)

(1,580,746)

(180)

(1,630,000)

(1,630,180)

8,439 106,092

FundsUnrestricted income funds brought forwardNet movement of funds for the year

106,092(97,653)

29,45676,636

Total funds 8,439 106,092

These financial statements were approved by the members of the committee on the 28 July2020 and are signed on their behalf by:

Deepak MehtaTreasurer

Charity Registration Number: 1152616

The notes on pages 8 to 9 form part of these financial statements.

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ANUGRAHAM

NOTES TO THE FINANCIAL STATEMENTS


General information

The charity is registered charity in England and Wales and is incorporated. The addressof the principal office is 79 Manor Road, Chigwell, Essex IG7 5PH.

Statement of compliance

These financial statements have been prepared in compliance with FRS 102, 'TheFinancial Reporting Standard applicable in the UK and the Republic of Ireland', theStatement of Recommended Practice applicable to charities preparing their accounts inaccordance with the Financial Reporting Standard applicable in the UK and Republic ofIreland (FRS 102) (Charities SORP (FRS 102)) and the Charities Act 2011.

Accounting policies

(i) Basis of preparation

The financial statements have been prepared on the historical cost basis

The financial statements are prepared in sterling, which is the functional currency of theentity.

(ii) Going concern

After reviewing the forecast and projections the trustees have a reasonable expectationthat the charity company has adequate financial resources to continue in operationalexistence for the foreseeable future. The charity company therefore adopts the goingconcern basis in the preparation of its financial statements.

(iii) Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements,estimates and assumptions that affect the amounts reported. These estimates andjudgements are continually reviewed and are based on experience and other factors,including expectations of future events that are believed to be reasonable under thecircumstances.

(iv) Fund accounting

Unrestricted funds are available for use at the discretion of the trustees to further any ofthe charity's purposes.

Designated funds are unrestricted funds earmarked by the trustees for particular futureproject or commitment.

Restricted funds are subjected to restrictions on their expenditure declared by the donoror through the terms of an appeal, and fall into one of two sub-classes: restricted incomefunds or endowment funds.

(v) Tangible assets

All fixed assets are initially recorded at cost.

ANUGRAHAM

NOTES TO THE FINANCIAL STATEMENTS


(vi)Financial instruments

A financial asset or a financial liability is recognised only when the charity becomes aparty to the contractual provisions of the instrument. Basic financial instruments areinitially recognised at the amount receivable or payable including any related transactioncosts. Current assets and current liabilities are subsequently measured at the cash orother consideration expected to be paid or received and not discounted.

(vii) Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, byapplying the spot exchange rate as at the date of the transaction. Monetary assets andliabilities denominated in foreign currencies are translated at the exchange rate ruling atthe reporting date, with any gains or losses being taken to the profit and loss account.

4. Donations

Total Funds Total Funds2019 2018f F

Donations received 575,269 839,738

5. Other assets

Advance payments

2019 2018

1,522,000 1,630,000

The charity made an advance payment to the Mandya Hostel project. During the yearF108,000 paid included in Grants.

6. Current liabilities

Accountancy fees

7. Other liabilities

Loan payable

2019 2018

180 180

1,580,566 1,630,000

The charity availed interest free loan of Euros 1,728,349 (2018: 1,850,000) to completethe Mandya Hostel project on time.

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ANUGRAHANI

MANAGEMENT INFORMATION


The following page does not form part of the statutory financial statementswhich are the subject of the independent examiner's report on page 5.

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ANUGRAHAM

DETAILED STATEMENT OF FINANCIAL ACTIVITIES


Incoming resourcesVoluntary incomeDonationsBank interest receivableGift Aid

2019f

575,26926

1,104

2018f

839,738186

Total incoming resources

Resources expended

576,399 839,924

Grants and other charitable works accordingto charity's objectiveGrants madeCharitable activities

Management and Administration costsProfessional - Accountancy feesBank chargesForeign currency losses

564,29550,846

615,141

180165

58,566

58,911

693,02569,948

762,973

180135

315

Total resources expended 674,052 763,288

Net movement of funds for the year (97,653) 76,636

-11-

CHARITy (pMMISSION Independent examiner's report on theFOR ENGLAND AND WALES accounts

Report to the trustees/members of

Charity Nama

ANUGRAHAM

On accounts for the year 30 September 2019ended

Charity no 1152616(if any)

Set out on pages 1-11

I report to the trustees on my examination of the accounts of the abovecharity ("the Trust" ) for the year ended 31l03/2020.

Responsibilities andbasis of report

As the charity's trustees, you are responsible for the preparation of theaccounts in accordance with the requirements of the Charities Act 2011("the Act").

I report in respect of my examination of the Trust's accounts carried outunder section 145 of the 2011 Act and in carrying out my examination, I

have followed all the applicable Directions given by the Charity Commissionunder section 145(5)(b) of the Act.

Independentexaminer's statement

I have completed my examination. I confirm that no material matters havecome to my attention in connection with the examination (other than thatdisclosed below *)which gives me cause to believe that in, any materialrespect:

~ the accounting records were not kept in accordance with section 130of the Charities Act; or

~ the accounts did not accord with the accounting records; or~ the accounts did not comply with the applicable requirements

concerning the form and content of accounts set out in the Charities(Accounts and Reports) Regulations 2008 other than any requirementthat the accounts give a 'true and fair' view which is not a matterconsidered as part of an independent examination.

I have no concerns and have come across no other matters in connectionwith the examination to which attention should be drawn in this report in

order to enable a proper understanding of the accounts to be reached.

Signed: Date: 29 July 2020

Name: Dinesh Shah

Relevant professional Chartered Accountant, ICAEWqualification or body (if

any):

Address: Peer Roberts Ltd, The Pavilion, 56 Rosslyn Crescent

Harrow, HA1 2SZ

IER Oct 2018

~ l ~ ~

Only complete if the examiner needs to highlight material matters of concern(see CC32, Independent examination of charity accounts: directions andguidance for examiners).

Give here brief details ofany items that theexaminer wishes todisclose.

NONE

IER Oct 2018

I Trustees' Annual period - GOV.UK

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