Open Book Other Names Charity Is Known

APPENDIX 1 Trustees’ Annual Report for the period Period start date Period end date Day Month Year Day Month Year From 01 April 2020 To 31 March 2021 OSCr Office of the Scottish Charity Regulator

Reference and administration details

Charity name Open Book Other names charity is known

by Registered charity number SC043827 Charity’s principal address 11 Tipperlinn Road Edinburgh

Postcode EH10 5ET

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

Name of person Dates acted if Trustee name Office (if any) (or body) entitled to not for whole year appoint trustee (if any) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20

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 Dates acted if not for whole year

Structure, governance and management

Type of governing The charity, a Scottish Charitable Incorporated Organisation (SCIO), was set up by document and and was recognised as a Scottish Charity with effect from 1 March 2013. The charity is administered in accordance with the terms of its constitution.

Trustee recruitment and The trustees were those appointed on the establishment of the charity and represent the appointment minimum required. During the period covered by this report, no trustee has resigned and no new trustee appointed. Appointment and removal are in accordance with the constitution.

Objectives and activities

Charitable purposes The purpose of the charity is as set out in Object 4 of the Constitution, in particular the advancement of education and relief of those in need by reason of age, ill-health, disability, financial hardship or other disadvantage.

Summary of the main Covid 19 had a severe impact on the organisation’s ability to deliver in-person groups. A activities in relation to decision was taken soon after the first lockdown on 23 March 2020 that Open Book would these objects move as much work as possible to an online platform. Training was delivered to Lead Reader facilitators, support for the new online delivery method was offered, funders were contacted about the changes and a programme titled ‘Unbound’ was created.

‘Unbound’ provided a weekly newsletter containing materials that could be used in online sessions, including new pieces from a Writer in Lockdown, podcasts and other online opportunities for participants during lockdown. As the online programme settled, several new, regular and public online sessions were started, and groups who had been planning to launch in-person began sessions online instead. Several of the in-person shared reading groups were paused until meeting in person was possible again. Through the Unbound programme and online session delivery, the charity achieved their objectives by connecting participants through shared reading and shared reading with creative writing groups as follows:

APPENDIX 1

Achievements and performance

Summary of the main activities in relation to Public Groups these objects National Galleries of Scotland Off the Beaten Track (shared reading), online only Off the Beaten Track (shared reading and creative writing), online only Open (shared reading), online only Open (shared reading + creative writing), online only Royal Botanic Gardens Edinburgh Stills Gallery Images + Words, online only

Public Groups (Libraries) Blackness Community Library, Dundee Craigmillar Library, Edinburgh Douglas Community Library, Dundee Duloch Library, Dunfermline Dunbar Library, East Lothian Eyemouth Library, East Lothian Glasgow Women’s Library, Glasgow Largs Library, North Ayrshire National Library of Scotland, Edinburgh Paisley Library, Renfrewshire Stranraer Library, Dumfries & Galloway Ullapool Library, Highland

Community Groups Bethany Christian Trust, Edinburgh Brora Learning Zone, Highland Dower House, Corstorphine, Edinburgh Grassmarket Community Project, Edinburgh Inverness Women’s Aid, Highland LGBT Health and Wellbeing, Edinburgh Open Door Café, Morningside, Edinburgh Perth Readers, Perth WHALE Arts, Wester Hailes, Edinburgh Whizz Kidz, online only

Multicultural Groups Aberdeen ESOL, Aberdeen BAME Group, Glasgow Maryhill Integration Network, Glasgow Shakti Women’s Aid, Edinburgh The Welcoming Syrian Women, Edinburgh

Health Related Groups Eric Liddell Centre, Edinburgh Maggie’s Centre, Forth Valley

Elderly Groups Open Book D&G Next Chapters Group, Dumfries & Galloway

Summary of the main activities in relation to On the Islands these objects Kirkwall Library, Orkney Lerwick Library, Shetland Tiree Library, Isle of Tiree Uist Library, Isle of Uist

Indigenous Languages Scots language, online only Gaelic language (Intermediate), online only

This equates to over 80 sessions a month in around 45 locations. Being online opened up accessibility to sessions to a much wider geographical reach than previously possible, including participants from outside of the UK. Many people who would have been unable to attend an in-person group (particularly those living with disability or illness) were able to access groups.

The following groups are currently on-hold as they are unable to run online. When restrictions end and Open Book is able to run in-person groups again, it is anticipated that the majority of these groups will restart.

On-Hold Groups The Stove, Dumfries Corstorphine Library, Edinburgh McDonald Road Library, Edinburgh Scottish Poetry Library, Edinburgh Lothlorien Therapeutic Community, Dumfries & Galloway The Welcoming, Edinburgh Astley Ainslie Head Injury Rehabilitation Unit, Edinburgh Leith Community Treatment Centre, Edinburgh St Andrew’s Hospice, Airdrie

Associated Groups Deaf Action Scotland, Edinburgh Rowan Alba, Edinburgh Lorne Primary School, Edinburgh St Columba’s Tuesday Club, Edinburgh

In addition, delivery in prisons and care homes has been sporadic or not at all. Sessions have been delivered wherever possible and extensions to the Open Book Prison Project and the Give Voice projects have been secured (as well as an agreed change-of use with regards to the Give Voice project). Open Book delivered 250 packs of stories and podcasts on CDs for use in prisons when running sessions was not possible.

Prisons HMP Addiewell HMP Barlinnie HMP Dumfries HMP Glenochil HMP Greenock HMP Kilmarnock HMP Low Moss HMP Shotts HMPYOI Polmont

Care Homes and Residential Settings for the Elderly Briery Park Care Home, Thornhill, Dumfries & Galloway Croft Na Righ, Edinburgh Daar Lodge Sheltered Housing, Kirkcudbright, Dumfries & Galloway Dryfemount Care Home, Lockerbie, Dumfries & Galloway Nigel Henderson Court, Sanquhar, Dumfries & Galloway

Summary of the main During the year the charity ran shared reading and creative writing groups at the following achievements of the locations: charity during the financial period Public Groups National Galleries of Scotland Off the Beaten Track (shared reading), online only Off the Beaten Track (shared reading and creative writing), online only Open (shared reading), online only Open (shared reading + creative writing), online only Royal Botanic Gardens Edinburgh Stills Gallery Images + Words, online only

Multicultural Groups Aberdeen ESOL, Aberdeen BAME Group, Glasgow Maryhill Integration Network, Glasgow Shakti Women’s Aid, Edinburgh The Welcoming Syrian Women, Edinburgh

Health Related Groups Eric Liddell Centre, Edinburgh Maggie’s Centre, Forth Valley

Elderly Groups Open Book D&G Next Chapters Group, Dumfries & Galloway

On the Islands Kirkwall Library, Orkney Lerwick Library, Shetland Tiree Library, Isle of Tiree Uist Library, Isle of Uist

Indigenous Languages Scots language, online only Gaelic language (Intermediate), online only

Summary of the main achievements of the The charity now facilitates over 80 sessions a month in around 45 locations. Given the charity during the extremely difficult circumstances faced this year, with the inability to facilitate in-person financial period sessions for the entirety of this period, Open Book is very pleased not only to have maintained this number of regular sessions, but also that its geographical spread has continued to expand.

As well as the regular shared reading and creative writing groups, large project funding of £40,000 was awarded by Creative Scotland to run the Open Book Community Project from October 2020 to October 2021. Delivery was also completed for the 2019/20 Community Project during this period. An award of £5,000 per year for three years (2020-2022) was received from The Robertson Trust to support shared reading groups in care homes and sheltered housing (extended and amended to now include work with older populations in Dumfries and Galloway).

Open Book also continued to work in partnership with the Edinburgh International Book Festival as part of a three-year Prison Programme running from 2019-2022, worth £35,000 (extended by one year due to Covid-19 interruptions). made an award of £10,000 per year for two years (2020-2021) to support an extension of the Prison Programme (this money can be repurposed if required to combat the impact of Covid-19).

In addition, supported the launch of the Unbound programme for an initial twenty week period with an award of £8,347. The Bank of Scotland Reach Foundation then granted £14,040 to support the Unbound programme between Dec 2020 and May 2021. In February 2021, provided £12,000 to support the continuation of the Unbound programme from June-Dec 2021.

Scottish Book Trust also awarded Open Book a grant of £1800 to run its Story Campaign in April 2020 and a further £1000 to deliver Book Week Scotland activities in November 2020. In February 2021, we received £3,240 from Bòrd na Gàidhlig to support a new Gaelic language programme between April 2021 and August 2022

Festival Attendance 2020

Due to the Covid-19 pandemic, it was impossible to arrange in person visits for groups to attend book festivals during this period. All groups were given an opportunity to attend an event at a digital book festival, with information/resources provided and post-event chats organised for events at Edinburgh International Book Festival 2020, Wigtown Book Festival 2020, Paisley Book Festival 2021 and Granite Noir 2021. Approximately 120 participants attended one of our online events, including post-event chats following a book festival event, and celebrations of our first Unbound Writer in Residence and the book launch of two new Open Book publications.

Additional Activities

Scottish Book Trust awarded funding for 24 Live Literature sessions between Apr-Dec 2020 and a further 4 sessions between Jan-March 2021. All of these sessions were delivered online but many focussed on shining a spotlight on communities and writers/artists outwith the central belt.

Open Book participated in World Book Night on 23 April 2020 - although due to Covid-19 the books did not arrive until later in the year. Books were gifted to members of the Grassmarket Community Project by post.

Summary of the main achievements of the Open Book partnered with the Edwin Morgan Trust to highlight the work of Scottish poet charity during the Edwin Morgan during his centenary year. Writing produced during Open Book creative financial period writing sessions was publicised, and the Trust donated a box set of Edwin Morgan’s poems for use in groups when they meet in-person again.

Open Book expanded its Lead Reader training this year, implementing a programme of mental health awareness training, as well as Zoom training sessions for Lead Readers as everyone adapted to an online delivery style. Open Book also delivered training to new Lead Readers in the shared reading/creative writing model online in October 2020 and February 2021. As at the end of March 2021, Open Book has a cohort of approximately 120 trained Lead Reader facilitators.

Structural Change and Growth

The challenges of the pandemic have prompted the Board to consider and approve a number of decisions relating to the structure of Open Book. These include: · • Increasing the hours of the Operations Manager (from 2 to 3 days) and Development Director (from 3.5 to 5 days). • Four additional consultants were also appointed to enable Open Book to deliver sessions with a greater geographical spread. All consultants have been appointed on terms contained within a Consultant Engagement Contract. In addition, a number of new Volunteer Lead Readers were brought on board to deliver shared reading sessions online. • As part of the strategic growth of the organisation, Open Book has run groups in languages other than English, including Scots and Gaelic, with plans to introduce groups in Arabic and additional Gaelic groups in the next financial year. Funding of £3,240 has already been secured in this regard from Bord Na Gaidhlig.

Financial review

Brief statement of the charity’s policy The unrestricted funds represent income earned and donations received on reserves but not yet utilised in supporting charitable activities.

The trustees aim to hold free reserves, being unrestricted funds, equivalent to 6 months expenditure. The trustees consider this to be appropriate to allow them to continue with the work. At the year-end this aim was not met, with reserves representing just under 5 months of expenses but with the knowledge that further donations will be received in April.

Details of any deficit

Donated facilities and services (if any)

Other optional information

Declaration

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 (e.g. Chair) Co-founder/ Director Co-founder/ Development Director

Date 18 June 2021 18 June 2021

Enter charity name below Enter SC No. below Open Book SC043827 APPENDIX 2 Receipts and payments accounts Period start date Period end date For the period Day Month Year to Day Month Year from 01 April 2020 31 March 2021

Section A Statement of receipts and payments Expendable Permanent Unrestricted Restricted Total funds Total funds last endowment endowment funds funds current period period funds funds to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £

A1 Receipts Donations 102,482 102,482 128,028 Legacies - Grants 146,406 146,406 50,374 Receipts from fundraising activities - Gross trading receipts - Income from investments other than land and buildings - Rents from land & buildings - Gross receipts from other charitable activities 899 899 - A1 Sub total 103,381 146,406 - - 249,787 178,402

A2 Receipts from asset & investment sales Proceeds from sale of fixed assets - Proceeds from sale of investments - A2 Sub total ------

Total receipts 103,381 146,406 - - 249,787 178,402

A3 Payments Expenses for fundraising activities - Gross trading payments - Investment management costs - Payments relating directly to charitable activities 88,691 70,486 159,177 141,470 Grants and donations - Governance costs: - Audit / independent examination 1,140 1,140 900 Book-keeping fees 2,303 2,303 - Payroll costs 696 696 690 Other - - A3 Sub total 92,830 70,486 - - 163,316 143,060

A4 Payments relating to asset and investment movements Purchases of fixed assets - Purchase of investments - A4 Sub total ------

Total payments 92,830 70,486 - - 163,316 143,060

Net receipts / (payments) 10,551 75,920 - - 86,471 35,342

A5 Transfers to / (from) funds -

Surplus / (deficit) for year 10,551 75,920 - - 86,471 35,342

Open Book SC043827 Section BAPPENDIX Statement 2 of balances Expendable Permanent Unrestricted Total current Restricted funds endowment endowment Total last period funds period Categories Details funds funds to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ B1 Cash funds Cash and bank balances at start of year 52,877 7,644 60,521 25,179 Surplus / (deficit) shown on receipts and 10,551 75,920 86,471 35,342 payments account -

Cash and bank balances at end of year 63,428 83,564 - - 146,992 60,521

(Agree balances with receipts and payments account(s)) ------

Fund to which asset belongs Market valuation Last year Details to nearest £ to nearest £ B2 Investments

Total - -

Current value (if Fund to which asset belongs Cost (if available) Last year Details available) to nearest £ to nearest £ to nearest £ - 10,000 B3 Other assets Creative Scotland Community Project - 10,000 Prison Work / Scottish Islands - 13,500 Edinburgh Internation Book Festival Prison Partnership Programme

Total - - 33,500

Details Fund to which liability relates Amount due Last year to nearest £ to nearest £ 1,080 1,020 B4 Liabilities Accruals - Accountancy Accruals - Payments relating to charitable 3,149 6,001 activities Community Project 2,580 Accruals - workshops and expenses Home project 2,027 HMRC - PAYE & NIC Pension liabilitiy 441 Total 6,697 9,601

Amount due Fund to which liability relates Last year Details (estimate) to nearest £ to nearest £ B5 Contingent liabilities

Total - -

Signed by one or two trustees Date of on behalf of all the trustees Signature Print Name approval Open Book SC043827 APPENDIX 2 Section C Notes to the Accounts

C1 Nature and purpose of funds (may be stated on analysis of funds worksheets)

Individual / Number of grants £ Type of activity or project supported institution made C2 Grants

Total -

C3a Trustee remuneration 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)

£ Authority under which paid

C3b Trustee remuneration - was remunerated through the payroll in the year for her role as Development 53,859 details Director in accordance with Article 41 of the charity's constitution and S67(3) of the Charities and trustees Investments (Scotland) Act 2005.

C4a Trustee expenses If no expenses were paid to any charity trustee during the period then cross this box (otherwise complete section 4b)

Number of £ trustees C4b Trustee expenses - - travel expenses incurred on behalf of the charity and 15 details reimbursed

Transaction Balance amount (£) outstanding at Nature of relationship Nature of transaction period end (£) C5 Transactions with - husband of a trustee Donation 75,000 0 trustees and connected persons

C6 Other information Open Book SC043827 APPENDIX 2 Additional analysis (1)

Analysis of receipts and payments

1 Donations Expendable Permanent Unrestricted Total current Total last Restricted funds endowment endowment funds period period funds funds to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £

Donations 77,046 77,046 109,278 Income received from HMRC - gift aid 25,436 25,436 18,750 - - Total 102,482 - - - 102,482 128,028

------

2 Grants

Unrestricted Total current Total last Restricted funds funds period period to nearest £ to nearest £ to nearest £ to nearest £

Creative Scotland - Community Project 57,965 57,965 38,750 Edinburgh International Book Festival 36,750 36,750 8,000 30,347 30,347 - BOS Reach Foundation 13,954 13,954 - Scottish Book Trust 2,800 2,800 1,550 Bord Na Gadhlig - Gaelic Project 2,590 2,590 - Carnegie Library - Ayr 2,000 2,000 - Creative Scotland - Further Afield - - 2,074 Total - 146,406 146,406 50,374

- - - -

3 Gross receipts from other charitable activities Expendable Permanent Unrestricted Total current Total last Restricted funds endowment endowment funds period period funds funds to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ Commission - Amazon Smile 24 24 Commission - Wonderful 100 100 National Library of Scotland 175 175 Cample Line 350 350 Edinburgh World City - Blog 75 75 CEC - Lorne Primary School training 175 175 - - Total 899 - - - 899 -

------

4 Payments relating directly to charitable activities Expendable Permanent Unrestricted Total current Total last Restricted funds endowment endowment funds period period funds funds to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £

Book costs 95 60 155 4,357 Postage, printing and stationery 317 3,576 3,893 4,851 Training 518 1,600 2,118 3,044 Workshop 7,444 49,800 57,244 63,885 Travel and subsistence 165 1,203 1,368 21,009 Marketing 550 12,975 13,525 527 EIBF tickets - - - 1,467 Trustee remuneration 53,859 - 53,859 36,815 Website 437 593 1,030 500 Insurance 334 - 334 308 Disclosure Scotland - 379 379 347 Administration Costs - - - 3,660 Miscellaneous costs 324 - 324 700 Non-trustee salaries 23,465 - 23,465 - IT subscriptions & consumables 1,183 300 1,483 - - - - Total 88,691 70,486 - - 159,177 141,470

------Open Book SC043827 APPENDIX 2 Additional analysis (2)

5 Breakdown of unrestricted funds Unrestricted Unrestricted Unrestricted Unrestricted fund 1 - enter fund 2 - enter fund 3 - enter fund 4 - enter name of fund name of fund name of fund name of fund below below below below Unrestricted Total Total funds - general unrestricted unrestricted funds funds last period

Receipts Donations 102,482 102,482 123,028 Legacies - Grants - Receipts from fundraising activities - IncomeGross trading from investments receipts other than land and - buildings - Rents from land & buildings - Gross receipts from other charitable activities 899 899 Sub total 103,381 - - - 103,381 123,028 - Receipts from asset & investment sales Proceeds from sale of fixed assets - Proceeds from sale of investments - Sub total ------

Total receipts 103,381 - - - 103,381 123,028 -

Payments Expenses for fundraising activities - Gross trading payments - Investment management costs - Payments relating directly to charitable activities 88,691 88,691 69,988 Grants and donations - Governance costs: - Audit / independent examination 1,140 1,140 900 Preparation of annual accounts 2,303 2,303 Payroll services 696 696 690 - - Sub total 92,830 - - - 92,830 71,578 - Payments relating to asset and investment movements Purchases of fixed assets - Purchase of investments - Sub total ------Total payments 92,830 - - - 92,830 71,578 - Net receipts / (payments) 10,551 - - - 10,551 51,450

Transfers to / (from) funds - (8,757)

Surplus / (deficit) for year 10,551 - - - 10,551 42,693 -

Nature and purpose of funds Donations were received from (£75,000), (£1,691) and several of amounts of £100 or less from individual doners.

Income from other charitable activities included commission from Amazon Smile and Wonderful, the preparation and delivery of a social programme for the National Library of Scotland, creative writing sessions for Cample Line, a training session for Lorne Primary School and a blog post for Edinburgh World City.

Expenses are book costs, travel and subsistence expense, training, workshop, postage and stationery, marketing, repairs, trustee remuneration, non-trustee salary costs, IT subscriptions and consumables and other miscellaneous costs. SC043827 APPENDIX 2 Open Book SC043827

Additional analysisAPPENDIX 2 (3)

6 Breakdown of restricted funds Restricted fund Restricted fund Restricted fund Restricted fund Restricted fund Restricted fund Restricted fund Restricted fund 1 - enter name 2 - enter name 3 - enter name 4 - enter name 4 - enter name 3 - enter name 4 - enter name 4 - enter name of fund below of fund below of fund below of fund below of fund below of fund below of fund below of fund below

Creative Edinburgh Baillie Gifford BOS Reach Scottish Book Bord Na British Council - Carnegie Total restricted Total restricted Scotland - International Foundation Trust Gadhlig HOME Project Library funds funds last Community Book Festival period Project Receipts Donations - 5,000 Legacies - - Grants 57,965 36,750 30,347 13,954 2,800 2,590 - 2,000 146,406 50,374 Receipts from fundraising activities - Gross trading receipts - Income from investments other than land and buildings - Rents from land & buildings - Gross receipts from other charitable activities - Sub total 57,965 36,750 30,347 13,954 2,800 2,590 - 2,000 146,406 55,374 -

Receipts from asset & investment sales Proceeds from sale of fixed assets - Proceeds from sale of investments - Sub total ------

Total receipts 57,965 36,750 30,347 13,954 2,800 2,590 - 2,000 146,406 55,374 -

Payments Expenses for fundraising activities - Gross trading payments - Investment management costs - Payments relating directly to charitable activities 39,510 9,943 15,918 2,475 60 2,580 70,486 71,482 Grants and donations - Governance costs: - Audit / independent examination - Preparation of annual accounts - Legal costs - - - Sub total 39,510 9,943 15,918 2,475 60 - 2,580 - 70,486 71,482 - Payments relating to asset and investment movements Purchases of fixed assets - Purchase of investments - Sub total ------Total payments 39,510 9,943 15,918 2,475 60 - 2,580 - 70,486 71,482 - Net receipts / (payments) 18,455 26,807 14,429 11,479 2,740 2,590 (2,580) 2,000 75,920 (16,108)

Transfers to / (from) funds - 8,757

Surplus / (deficit) for year 18,455 26,807 14,429 11,479 2,740 2,590 (2,580) 2,000 75,920 (7,351) -

Nature and purpose of funds Income received for the Community Prject was allocated to wages, books, stationery, catering, training and workshops for the community Project. Income received for Further Afield project was used for training, wages and workshops. The income from The British Council was spent on reimbursing a partner for costs relating to a production that was part of the delayed Wigtown book Festival. the income from EIBF was spent on the prosin project and the transfer in represents Open Book's contribution to the project. The Seabed Christian funds received last year were spent purchasing equipment and the Scottish Book Trust funds on holding events.

APPENDIX 3

Independent examiner’s report on the accounts V2 Report to the Charity name trustees/members of Open Book

Registered charity SC043827 number On the accounts of the Period start date Period end date charity for the period Day Month Year Day Month Year 01 April 2020 to 31 03 2021

Set out on pages (remember to include the page numbers of additional sheets)

Respective The charity’s trustees are responsible for the preparation of the accounts in accordance responsibilities of with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the trustees and examiner 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 My examination is carried out in accordance with Regulation 11 of the 2006 Accounts examiner’s statement 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 view given by the 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. 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: Date: 18.06.21

Name: Relevant professional

qualification(s) or body Chartered Accountant (ICAS) (if any): Address: Akkounted Limited 47 Fergusson Road Dunfermline Fife, KY11 8NA

APPENDIX 3

Disclosure section

Only complete if the examiner needs to highlight material problems.

Give here brief details of any items that the examiner wishes to disclose