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  "notes": "The slide presents a summary of unadjusted misstatements identified during an audit, showing their impact on SOCNE, net assets, and reserves.",
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      "text": "[1] The SFC had over accrued their payroll accruals compared to what was actually paid subsequent to year-end (£9,374).\n[2] The SFC had over accrued its holiday accrual (£10,665).\n[3] The entity had a mid year balance that was not reversed in the prior year.",
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      "text": "The following uncorrected misstatements have been identified up to the date of this report which is above our clearly trivial threshold but cumulatively considered not material. Uncorrected misstatements increase the surplus by £20,039, (decrease) net assets by £ 20,039 and increase reserves by £ 20,039.",
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