Company No. 03072476

Registered Charity No. 1053982

 

 

HOATHLY HILL TRUST LIMITED

 

A COMPANY LIMITED BY GUARANTEE

 

REPORTS AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED

30th SEPTEMBER 2024

HOATHLY HILL TRUST LIMITED (Limited by Guarantee)

YEAR ENDED 30th SEPTEMBER 2024

CONTENTS

 

 

 

 

 

Trustees Report

Pages 4 - 7

 

 

Statement of Financial Activities

Page 8

 

 

Balance Sheet

Page 9

 

 

Notes to the Financial Statements

Pages 10 - 13

 

 

Independent Examiners Report

Page 14

HOATHLY HILL TRUST LIMITED (Limited by Guarantee)

GENERAL INFORMATION

 

Directors:

Charlene Collison

 

Vaughan Williams

 

Amy Probert (Resigned on 21.03.2025)

 

Roy Church (Resigned on 18.06.2024)

 

 

Company Number:

3072476

 

 

Registered Charity Number:

1053982

 

 

Registered Office:

Arc Hall

 

Hoathly Hill

 

West Hoathly

 

East Grinstead

 

West Sussex

 

RH19 4SJ

 

 

Accountants:

Living Lightly Limited

 

95 Bridge Lanes

 

Hebden Bridge

 

Yorkshire

 

HX7 6AT

 

 

Banks:

The Co-Operative Bank plc,

 

PO BOX 250,

 

Skelmersdale

 

WN8 6WT

 

HOATHLY HILL TRUST LIMITED (Limited by Guarantee)

REPORT OF THE BOARD OF REPORT

YEAR ENDED 30th SEPTEMBER 2024

 

The Trustees, who are also directors for the purposes of company law, present their annual report together with the financial statements of Hoathly Hill Trust Ltd (the charity) for the year ended 30th Sept 2024. The Trustees confirm that the Annual report and financial statements of the charity comply with the Charities Act 2011 requirements, the Charities Financial Reporting Standard 102 and the Companies Act 2006.

 

1.     REFERENCE AND ADMINISTRATION DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS

 

The Hoathly Hill Trust

 

Registered Charity Number 1053982

Company number 3072476

Incorporated 26 June 1995

 

Registered Office

Arc Hall Hoathly Hill, West Hoathly, East Grinstead, West Sussex RH19 4SJ

 

Trustees/Directors and Officers Serving through the year

 

Roy Church - Treasurer, Director and Trustee

Charlene Collison - Director

Vaughan Williams - Director

Amy Probert – Director

 

Accountants and Advisors

Living Lightly Limited, 95 Bridge Lanes, Hebden Bridge, Yorkshire, HX7 6AT

 

2.     STRUCTURE, GOVERNANCE AND MANAGEMENT

 

Governing Document (Memorandum of Association and Articles of Association) June 1995 (This was revised on 01 August 2020). Hoathly Hill Trust Limited is a private company limited by guarantee and not having a share capital dated 26 June 1995.

 

Trustees are generally recruited from the membership of the trust and more widely from Hoathly Hill Community and beyond. Names are put forward and if necessary, elections held. Regular Trustee meetings are held, and we have an Annual General Meeting for members.

 

3.     OBJECTIVES AND ACTIVITIES ALTERED SINCE AGM

 

The Trust's objects were rewritten at our 2022 AGM to be specifically restricted to the following:

 

The advancement of environment protection or improvement.

-

Flora, fauna or the environment generally.

-

The promotion of sustainable development and biodiversity.

The promotion of rural community life.

-

The running of a Community Hall for community activities, kindergarten and other activities.

-

Celebration of festivals.

The advancement of education.

-

Community education.

-

The development of individual capabilities, competence skills and understanding.

 

HOATHLY HILL TRUST LIMITED

REPORT OF THE BOARD OF TRUSTEES

YEAR ENDED 30th SEPTEMBER 2024

 

3.     OBJECTIVES AND ACTIVITIES ALTERED SINCE AGM continued

 

The advancement of the arts and culture including: drawn and physical art such as sculpture.

-

The promotion of crafts and craftsmanship

-

Drama

-

Drawn and physical art such as sculpture.

The relief of elderly people in need.

The relief of those in ill-health or with disability.

Relief of those in financial hardship or other disadvantage.

 

Our changed objectives have not been accepted at the Charities Commission.

 

4.     MAIN ACHIEVEMENTS OCT 2023 TO SEPT 2024 AND FUTURE DEVELOPMENTS

 

This year has seen the land the Trust holds return to being more productive. It has been good to see the aims and objectives of the Trust being more productive. We cultivate the land in a biodynamic manner and our tenants are very happy to cooperate with us to bring this to fruition. We have begun exploring partners who will work on the land with us to further this aim at Hoathly Hill.

 

The forest garden is a half-acre project which grows food, medicine, fuel and fibre by encouraging a natural ecosystem, which exists in close relationship to the Community Supported Agriculture (CSA) plot adjacent, and the allotments nearby.

 

It also benefits the ecological environment (wider than the land itself) through biodiversity and habitat, as well as regenerating soil.

 

Forest gardens with their perennial growing systems are a resilient way of working towards food security with minimal human input, being more able to withstand drought and other challenging weather conditions in comparison to working with exclusively annual agriculture.

 

Our forest garden site is also a home for nature connection education and hosts a range of inspiring experiences from mother and child groups to home education collectives.

 

The CSA scheme is managed by someone who leases the land. During the growing season they produce a box load of vegetables for members of the Hoathly Hill Community members and also for the wider community. This is a labour of love and virtual no money of any amount is made even to cover labour costs. We are very happy that this scheme works for the community and the land is managed in a biodynamic basis.

 

A plot of land is allocated to the Hoathly Hill Community and to members of the wider community to grow vegetables and fruit on allotment size patches. The number of people involved varies but we are always looking for new members to join the happy growers.

 

Part of the land is used to recycle waste in a biodynamic manner. We have recently decided to compost more of the thin twigs and allow them to compost. The compost is used by various gardens around the estate.

 

We have a field that is leased to a family who run a chicken farm for eggs and rear beef. This lease has been running for 4 years and is very popular with the Hoathly Hill Community and the wider neighbourhood. The biodiversity has increased in the field over this period, with increasingly diverse types of wild flowers, as well as regular sightings of rarer birds, including Barn Owls, which reinforces that the field is harbouring more life than is visible at first sight.

HOATHLY HILL TRUST LIMITED

REPORT OF THE BOARD OF TRUSTEES

YEAR ENDED 30th SEPTEMBER 2024

 

The lease of Arc Hall which has been operating under the Pericles Charity is coming to an end this year, with a possible new tenant in late-stage discussions on occupation. There is also potential for the lease to include the Herb Garden, which also sits under the Trust, and allow a biodynamic land management principle to be reinforced in areas which are potentially in need of more attention.

 

The Sculpture Studio is recovering post Covid and it now has a reasonable number of students attending the courses it runs.

 

5.     FINANCIAL REVIEW

 

The Statement of Financial Activities shows an overall Deficit of £5,922 (2023: £1,755). The unrestricted funds show a deficit of £6,474 (2023: surplus of £107) and the restricted funds show a surplus of £552 (2023: surplus of £1,648). Reserves at 30th Sept 2024 are £96,429 unrestricted (2023: £102,903) and £149,737 restricted (2023: £149,185).

 

6.     PUBLIC BENEFIT STATEMENT

 

The Trustees have complied with their duty to have regard to s17 (5) of the 2011 Charities Act relating to the public benefit statement. The Trust's activities are spread across a number of projects and which we believe are providing a service that is to the public benefit, and in accordance with recently revised objectives.

 

The Sculpture Studio is leased from the trust and offers tuition in sculpture, stone and wood carving to the general public of all abilities. It is a unique studio place where people can freely explore, learn and also socialise and support each other.

 

The Land project is leased from the trust and facilitates the operation of a Community Supported Agriculture Scheme which is open to the wider community. Participation offers the public organically grown boxed produce together with the opportunity to grow their own vegetables and fruit on an individual allotment.

 

Arc Hall is currently leased to Pericles, but is still available for hire to the general public.

 

The Forest Garden Project runs a weekly mother and child group, which is a useful additional facility for parents in the local area together with other courses.

 

Ashurst Field is leased to the Greens who rear chickens for their eggs and cattle for meat production. This is a very successful small farm offering eggs and beef to the Hoathly Hill; Community and the wider neighbourhood

HOATHLY HILL TRUST LIMITED

REPORT OF THE BOARD OF TRUSTEES

YEAR ENDED 30th SEPTEMBER 2024

 

7.     STATEMENT OF TRUSTEES RESPONSIBILITIES

 

The Trustees are responsible for preparing the annual report and the financial statements in accordance with applicable law and regulations. Company Law requires the trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including income and expenditure, of the charitable company for that period.

 

In preparing the financial statements, the Trustees are required to:

 

Select suitable accounting policies and then apply them consistently;

Observe the methods and principles in the charities Statement of Recommended Practice (SORP);

Make judgments and estimates that are reasonable and prudent.

State whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;

Prepare the financial statements on the going concern basis unless it is appropriate to presume that the Trust will continue in operation.

 

The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the Trust and which enable them to ensure that the financial statements comply with the Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the Trust and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The Trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charity website. Legislation in the United Kingdom governing the preparation and dissemination of the financial statements and other information included in the annual reports may differ from legislation in other jurisdictions.

 

Signed on 25th May 2025 on behalf of the trustees by

 

 

 

 

Vaughan Williams

HOATHLY HILL TRUST LIMITED (Limited by Guarantee)

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 30th SEPTEMBER 2024

 

 

 

Unrestricted

Restricted

Total

Total

Total

 

Note

Funds y/e

Funds y/e

y/e Sept

y/e Sept

y/e Sept

 

 

Sep-24

Sep-24

2024

2023

2022

 

 

£

£

£

£

£

INCOME AND EXPENDITURE

 

 

 

 

 

 

 

 

 

 

 

 

 

Incoming resources

 

 

 

 

 

 

Subscriptions

 

150

-

150

180

180

Donations and gifts

 

-

-

-

5,000

10,025

External service charges

 

369

-

369

-

-

Arc Hall Rents

 

5,220

-

5,220

6,000

7,260

Ashurst Rent and Wayleaves

 

37

-

37

81

694

Rural payment agency

 

-

-

-

65

-

Grant Income

 

-

-

-

-

-

Garden Rents and Waste Mgmt

 

700

-

700

1,400

2,700

Bequest to Elderly fund

 

-

-

-

-

5,988

Other restricted income

 

30

-

30

-

-

 

 

 

 

 

 

 

Total incoming resources

 

6,506

-

6,506

12,726

26,847

Resources expended

 

 

 

 

 

 

Direct charitable expenditure

2

8,717

-

8,717

9,565

12,015

Grant Awards

2

-

-

-

2,000

-

Management and administration

3

3,711

-

3,711

2,916

2,820

 

 

 

 

 

 

 

Total resources expended

 

12,428

-

12,428

14,481

14,835

 

 

 

 

 

 

 

Funds Transfers

 

 

 

 

 

 

Interest (paid)/received

 

(2,452)

2,452

-

-

-

Internal Contribution to General Funds

 

500

(500)

-

-

-

Internal Rent Paid to General Funds

 

1,400

(1,400)

-

-

-

Other Funds transfers and closures

 

-

-

-

-

-

 

 

 

 

 

 

 

 

 

(552)

552

-

-

-

Net (Outgoing)/Incoming

 

 

 

 

 

 

Resources for the year

 

(6,474)

552

(5,922)

(1,755)

12,012

Balances brought forward

 

 

 

 

 

 

1st Oct 2023

 

102,903

149,185

252,088

253,843

241,831

Balances carried forward

 

 

 

 

 

 

30th Sept 2024

 

96,429

149,737

246,166

252,088

253,843

 

The Statement of Financial Activities includes all Gains and Losses recognised in the year. All incoming resources and all resources expended are in the current year.

 

 

The notes on pages 9 to 13 form part of these financial statements

HOATHLY HILL TRUST LIMITED (Limited by Guarantee)

BALANCE SHEET

AT 30th SEPTEMBER 2024

 

 

 

y/e Sept 2024

y/e Sept 2023

y/e Sept 2022

 

 

£

£

£

£

£

£

FIXED ASSETS

 

 

 

 

 

 

 

Tangible assets

4

 

203,766

 

203,950

 

204,134

 

 

 

 

 

 

 

 

 

 

 

203,766

 

203,950

 

204,134

 

 

 

 

 

 

 

 

CURRENT ASSETS

 

 

 

 

 

 

 

Debtors

 

4,040

 

2,281

 

3,581

 

Cash at bank and in hand

5

38,263

 

45,810

 

46,369

 

 

 

 

 

 

 

 

 

CURRENT LIABILITIES

 

 

 

 

 

 

 

Creditors: Amounts falling

 

 

 

 

 

 

 

Due within one year

6

(97)

 

(47)

 

242

 

 

 

 

 

 

 

 

 

Net current assets

 

 

42,400

 

48,138

 

49,708

 

 

 

 

 

 

 

 

NET ASSETS

 

 

246,166

 

252,088

 

253,842

Represented by:

 

 

 

 

 

 

 

Unrestricted funds

7

 

96,429

 

102,903

 

103,009

Restricted Funds

7

 

149,737

 

149,185

 

150,833

 

 

 

 

 

 

 

 

TOTAL RESERVES

8

 

246,166

 

252,088

 

253,842

 

The directors consider that the company is entitled to exemption from the requirement to have an audit under the provisions of section 477 of the Companies Act 2006 (“the Act”) and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Act.

 

The directors have prepared accounts in accordance with section 398 of the Companies Act 2006 and section 138 of the Charities Act 2011. These accounts are prepared in accordance with the special provisions of Part 15 of the Companies Act relating to small companies and constitute the annual accounts required by Companies Act 2006 and are for circulation to the members of the Trust.

 

Approved by the Board of Trustees on 25th May 2025

 

And signed on their behalf by: -

 

 

 

 

……………………………………… Vaughan Williams

HOATHLY HILL TRUST LIMITED (Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30th SEPTEMBER 2024

 

1.     ACCOUNTING POLICIES

 

Basis of accounting

The financial statements have been prepared under the historical cost convention and in accordance with Section 1a of Financial Reporting Standard 102, the financial reporting standard applicable in the UK and Republic of Ireland, and the Statement of Recommended Practice - “Accounting and Reporting for Charities: revised 2015” - Charities SORP 2015 (FRS102) and the Companies Act 2006. The charity meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.

 

Grants

Grants are of a revenue nature and are credited to income in the period to which they relate.

 

Other income

All other income is credited in the period to which it relates.

 

Expenditure

All expenditure is debited in the period to which it relates.

 

Tangible fixed assets

Tangible fixed assets are stated at cost. Assets below the value of £500 are not capitalised. Depreciation is provided on tangible fixed assets at rates calculated to write each asset down to its estimated residual value evenly over its expected life as follows:

 

Leasehold land and buildings

Nil

Improvements to property

4% straight line

Fixtures and fittings

10% straight line.

 

Funds

The charity has two restricted funds and one unrestricted fund.

 

2.     DIRECT CHARITABLE EXPENDITURE AND GRANTS

 

 

2024

2024

2024

2023

2022

 

Unrestricted

Restricted

Total

Total

Total

 

£

£

£

£

£

Staff & Volunteers

563

-

563

972

62

Insurance & Sculpture Studio

801

-

801

789

781

Property running/ cleaning costs

464

-

464

309

438

Depreciation and amortisation

185

-

185

305

185

Advertising and Promotion

72

-

72

34

-

Repairs and renewals

496

-

496

2,020

5,383

Land expenditure

6,137

-

6,137

5,135

4,666

Discounts and other

-

-

-

-

500

Grants to Sculpture Studio

-

-

-

-

-

Other Grants

-

-

-

2,000

-

 

 

 

 

 

 

 

8,717

-

8,717

11,565

12,015

HOATHLY HILL TRUST LIMITED (Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS (continued)

FOR THE YEAR ENDED 30th SEPTEMBER 2024

 

3.     MANAGEMENT AND ADMINISTRATION

 

 

y/e Sept 2024

y/e Sept 2023

y/e Sept 2022

 

£

£

£

 

 

 

 

Bookkeeper costs

1,250

1,044

792

Accountancy

1,716

1,872

2,028

License fees

745

-

-

 

3,711

2,916

2,820

 

 

 

 

(Deficit)/Surplus on ordinary activities

(5,922)

(1,755)

12,012

 

 

 

 

The deficit on ordinary activities is stated after crediting:

 

 

 

External Interest receivable

-

-

-

Rent received

5,957

6,081

10,654

 

Rents

These were received for Arc Hall, the Garden and Ashurst Field. HHT also charges HHA for Waste Management.

 

Trustees' remuneration and reimbursed expenses

No trustees' remuneration has been paid during the year.

 

Taxation

No liability to taxation arises as the company is exempt from taxation under the Income and Corporation Taxes Act on the grounds that it is a registered charity.

 

4.     TANGIBLE FIXED ASSETS

 

 

Leasehold

Arc Hall

Sculpture

Equipmt,

 

 

Land and

Improv-

Improve-

Fixtures

 

 

Buildings

ments

ments

& Fittings

Total

Cost

£

£

£

£

£

 

 

 

 

 

 

B/fwd 1 Oct 2023 and C/fwd 30th Sept 2024

210,175

3,000

11,645

17,554

242,374

 

 

 

 

 

 

Depreciation

 

 

 

 

 

B/fwd 1 Oct 2023

10,885

720

9,265

17,554

38,424

Charge for year

-

60

124

-

184

 

 

 

 

 

 

C/fwd 30 Sept 2024

10,885

780

9,389

17,554

38,608

 

 

 

 

 

 

B/fwd Net Book Value at 1 Oct 2023

199,290

2,280

2,380

-

203,950

 

 

 

 

 

 

C/fwd Net Book Value at 30th Sept 2024

199,290

2,220

2,256

-

203,766

 

The Charity owns leaseholds from the freeholder HHA, for the Arc Hall, Ashurst Field, West Paddock, the Sculpture Studio and other plots on the Hoathly Hill site. The equipment is fully depreciated and covers a website, and renewable energy equipment both in the Sculpture Studio and the Arc Hall.

HOATHLY HILL TRUST LIMITED (Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS (continued)

FOR THE YEAR ENDED 30th SEPTEMBER 2024

 

5.     CASH

 

 

y/e Sept

y/e Sept

y/e Sept

 

2024

2023

2022

 

£

£

£

 

 

 

 

General Fund bank account

38,263

45,810

46,369

 

6.     CREDITORS: AMOUNTS FALLING DUE - WITHIN ONE YEAR

 

 

y/e Sept 2024

y/e Sept 2023

y/e Sept 2022

 

£

£

£

Trade Creditors

-

-

-

Deferred Income

-

-

-

Festive Funds

(97)

(47)

242

 

 

 

 

 

(97)

(47)

242

 

During the year £50 (L/y £289) was paid from the Festival Funds

 

7.     ANALYSIS OF NET ASSETS BETWEEN FUNDS ASSETS BY FUND

 

Fixed Assets

Direct Cash &Drs

Ascribed Cash

Internal Loans

Creditors

Total

Unrestricted funds

179,105

38,718

2,595

(124,086)

(97)

96,429

Elderly Restricted

-

247

-

124,086

-

124,333

Sculpture Restr'd

24,661

3,338

(2,595)

-

-

25,404

 

 

 

 

 

 

 

 

203,766

42,303

-

-

(97)

246,166

 

8.     STATEMENT OF FUNDS

 

Internal interest charges of 5% (L/y 2%) are applied to the loan balance of £124k (L/y £122.6k) to allow the Elderly Fund to recoup a value on its investment in the Arc Hall. This rate is expected to rise as Bank Base Rate increases. £2,452 (L/y £2,252) has been charged this year by the General fund to compensate the Elderly fund for this finance. Internal Contribution charges of £500 (L/y £500) have been made from the Elderly fund to the General Fund. No Internal Contribution applies to the Sculpture Studio. HHT owns the Leasehold property and the Heating systems within the Sculpture Studio. Rent of £1,400 (L/y £1,400) was transferred from the Sculpture Studio fund to the General Fund. HHT owns the Leasehold property and the Heating systems within the Sculpture Studio.

HOATHLY HILL TRUST LIMITED (Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS (continued)

FOR THE YEAR ENDED 30th SEPTEMBER

 

8.     STATEMENT OF FUNDS (continued)

 

 

Brought

Incoming

Resources

Funds

Carry

 

Forward

Resources

expended

transfers

forward

Unrestricted funds

 

 

 

 

 

General/Unrestricted total

102,903

6,506

(12,428)

(552)

96,429

 

 

 

 

 

 

Restricted funds

 

 

 

 

 

Elderly

122,381

-

-

1,952

124,333

 

 

 

 

 

 

Sculpture Studio

26,804

-

-

(1,400)

25,404

 

 

 

 

 

 

Restricted total

149,185

-

-

552

149,737

 

 

 

 

 

 

Grand Total

252,088

12,726

(14,481)

-

246,166

 

9.     FUNDS INFORMATION

 

General fund

Purpose of the fund is to receive incoming revenue and to pay any general expenditure incurred by the trust. The fund owns all the land and property of the Trust except that noted in ‘Sculpture Studio' below. The fund is unrestricted but limited to the aims of the charity in Objectives 3 above.

Income Rental from Arc Hall. The collection of membership subscriptions, gifts and donations. Rents from the West Paddock and other land, and charges for the recycling of green waste and allotments.

Expenditure Payments for the insurance, legal fees, Companies House fees, service charge to lessor, the land, the fabric of the Arc Hall not covered by the tenant and other general expenditure to cover the running costs of the trust.

 

Elderly

The main purpose of this restricted fund is to support in whatever form that might take any elderly person in need of assistance.

Income: Nil.

Transfers: The only ongoing source of income currently is interest made by Elderly fund to General to finance Arc Hall. There is an internal loan from the Elderly fund to the General Fund and so internal interest applies. Bequests and Grants Received.

Expenditure: Payments are for grants made only. There is an internal contribution made to the General Fund for maintenance of the Elderly Fund by the general fund.

 

Sculpture Studio

The actual Studio operation has separate finances and equipment. The HHT restricted fund for Sculpture Studio is limited to the ownership of the Sculpture Studio leasehold building, at original cost, and certain large equipment used by the Sculpture Studio onsite. This fund is restricted to the original cost of the leasehold land when bought for the property occupied by the Studio.

Income: There was no income this year.

Transfers: The grant mentioned above is being used to pay a modest internal rent to the General Fund. Expenditure: Nil.

 

10.     RELATED PARTY TRANSACTIONS

 

The company was under the control of the board of trustees throughout the current and previous year.

 

Small payments have been made to the directors for stationery expenses which have been repaid at cost. No other payments were made to the directors.

Independent examiner's report to the Trustees of Hoathly Hill Trust Limited

I report on the accounts of the company for the year ended 30th Sept 2024, which are set out on pages 5 to 12.

 

This report is made solely to the charity's Trustees as a body in accordance with section 145 of the Charities Act 2011 and regulations made under section 154 of that Act. My work has been undertaken so that I might state to the charity's Trustees those matters I am required to state to them in an Independent Examiners Report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity's Trustees as a body, for my work or for this report.

 

Respective responsibilities of trustees and examiner

The trustees, who are also the directors of the company for the purposes of company law, are responsible for the preparation of the financial statements. The Trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the Act) but that an independent examination is needed.

 

Having satisfied myself that the charity is not subject to audit under charity and company law (Part 16 Companies Act 2006) and is eligible for independent examination, it is my responsibility to:

 

examine the financial statements under section 145 of the Act;

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

State whether particular matters have come to my attention.

 

Basis of independent examiner's report

My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and the seeking of explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently, no opinion is given as to whether the financial statements present a ‘true and fair view' and the report is limited to those matters set out in the statement below.

 

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

(1)     which gives me reasonable cause to believe that, in any material respect, the requirements:

to keep accounting records in accordance with Section 31 of the Act; and

to prepare financial statements which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Financial Reporting Standard 102a 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.

 

 

 

 

M R Hill ACMA

Independent Examiner

For and on behalf of Living Lightly Ltd

 

25th May 2025