ANNUAL REPORT & ACCOUNTS
The Charity is required by law to submit an Annual Report & Accounts to the Charity Commission.
The Charity is not required by current legislation to submit itself to a full audit by virtue of its size however, it must have an independent examination of its accounts and records by a person properly qualified to do so. The current examiner is Michael J.A. Stevens Esq., Harlyn , Pound Lane, Knockholt. Mr. Stevens has kindly acted in an unremunerated capacity as independent examiner to the charity for many years.
It should be noted that the accounts of the charity are uncomplicated and are therefore presented on a "cash basis" rather than an "accrual basis". Put simply this means that only items which have been actually received or paid for will appear in the accounts. Any "material" items which do not appear in the accounts are handled by means of notes to the accounts - although in practice this very rarely occurs.
An independent examination includes a full review of the accounting records kept by the charity and a comparison with the accounts held. It also includes consideration of any unusual items or disclosures in the accounts. The procedures undertaken do not provide all the evidence that would be required in a full audit but the examiner does check to ensure that the accounting records and accounts are kept, presented in accordance with and fully comply with the requirements of the Charities Act 2011.
The latest published Report and Accounts, and those for the past several years, in addition to further statutory information concerning the charity can be viewed by navigating to:
& searching for registered charity No. 209446.