It is the judgement of Management that there is no material misstatement of the accounts as a result of not including estimates of these returns and cheques.
Dyfarniad y Rheolwyr yw nad oes camddatganiad materol o’r cyfrifon o ganlyniad i beidio â chynnwys amcangyfrifon o’r ffurflenni treth a’r sieciau hyn