Only to the extent that it was throwing the balance sheet out of balance - and it was all down to the Treasurer wanting to show off to the board how clever she is. It is bad enough that there will be no-one present at the examination that understands FRS 102/Charity SORP.

My method is to use my own excel knowledge to prepare the audit trail, and word for the final documument (the latter for no other reason than the previous treasurer used word, and I did not have time or energy to get everything aligned properly in excel. Now I can use the res tof the time I have available for pulling the 'audit records file' together - which I shpuld have been allowed to start weeks ago.