Statement to members for period ended  December 31 2020

as required by section 32a of trade union and labour relations (consolidation) act 1992

Income and Expenditure

The total income of the union for the period was £19,053. This amount included payments of £16,284 in respect of membership income of the union. The union’s total expenditure for the period was £19,130.

Political Fund

Solidarity union does not have a political fund.

General Secretary Salary and Other benefits

The General Secretary of the union was paid £8129 in respect of salary and £2070 in respect of benefits (a bonus of £530 and pension contributions of £1540).

Irregularity statement

A member who is concerned that some irregularity may be occurring, or have occurred, in the conduct of the financial affairs of the union may take steps with a view to investigating further, obtaining clarification and, if necessary, securing regularisation of that conduct.

The member may raise any such concern with such one or more of the following as it seems appropriate to raise it with: the officials of the union, the trustees of the property of the union, the auditor or auditors of the union, the Certification Officer (who is an independent officer appointed by the Secretary of State) and the police.

Where a member believes that the financial affairs of the union have been or are being conducted in breach of the law or in breach of the rules of the union and contemplates bringing civil proceedings against the union or  responsible officials or trustees, he should consider obtaining independent legal advice.

Auditor’s report

We have audited the financial statements of the SOLIDARITY (the ‘Union’) for the year
ended 31 December 2020 which comprise the Statement of Comprehensive Income,
Statement of Financial Position, Cash Flow Statement and notes to the financial statements,
including a summary of significant accounting policies. The financial reporting framework
that has been applied in their preparation is applicable law and United Kingdom
Accounting Standards, including FRS 102 “The Financial Reporting Standard applicable
in the UK and Republic of Ireland” (United Kingdom Generally Accepted Accounting
Practice). In our opinion, the financial statements:

• give a true and fair view of the state of the Union’s affairs as at 31 December 2020 and of
its result for the year then ended;
• have been properly prepared in accordance with United Kingdom Generally Accepted
Accounting Practice; and
• have been prepared in accordance with the requirements of the Trade Union and Labour
Relations (Consolidation) Act 1992.

Basis for opinion

We conducted our audit inaccordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are
independent of the Union in accordance with the ethical requirements that are relevant to
our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and
we have fulfilled our ethical responsibilities in accordance with these requirements. We
believe that the audit evidence we have obtained is sufficient and appropriate to provide a
basis for our audit opinion. Conclusions relating to going concern We have nothing to
report in respect of the following matters in which the ISAs (UK) require us to report to
you where:

• the Executive Committee’s use of the going concern basis of accounting in the preparation
of the financial statements is not appropriate, or
• the Executive Committee has not disclosed in the financial statements any identified
material uncertainties that may cast significant doubt about the Union’s ability to continue
to adopt the going concern basis of accounting for a period of at least twelve months from
the date when the financial statements are authorised for issue.

Other information

The Executive Committee is responsible for the other information. The other information
comprises the information included in the Report of the National Treasurer, other than the
financial statements and our auditor’s report thereon. Our opinion on the financial
statements does not cover the other information and, except to the extent otherwise
explicitly stated in our report, we do not express any form of assurance conclusion thereon.
In connection with our audit of the financial statements and matters on which we are
required to report by exception in light of the knowledge and understanding of the Union
and its environment obtained in the course of the audit, we have not identified material
misstatements in the financial report.

We have nothing to report in respect of the following matters where the Trade Union and Labour Relations (Consolidation) Act 1992 requires us to report to you if, in our opinion:

  • adequate accounting records have not been kept, or returns adequate for our audit have
    not been received from branches not visited by us; or
  • the financial statements are not in agreement with the accounting records and returns; or
  • we have not received all the information and explanations we require for our audit.

Mano Butani

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