ART AT HARROGATE STATION

RMT helpline 0800 376 3706 :: november/december 2021 :: RMTnews 27 Northern conductor Paul Mirfin who first picked up a paintbrush during the COVID- 19 pandemic had his debut exhibition at his home station in Harrogate last month. Paul, from Knaresborough, has worked for the rail operator for 19 years and decided he needed a new therapeutic hobby just a few months ago. “Painting is really new for me. I had never painted in my life but earlier this year I picked up a brush, bought a load of oils and just started painting. “I was diagnosed with anxiety a little while ago. My mum had passed away, I moved house, got married and had a lot going on. Painting just focussed me in a way nothing else did and really helped,” he said. His colourful artworks, which are often inspired by scenes he sees every day on the railway, have been a big hit with colleagues with some even asking for commissions. “Obviously, being a railway man, that’s what most of my paintings are of so far. One will be put into the staff room at Leeds, which I’m very proud of. And I’ve started to do some on request for colleagues too. “I’d recommend giving painting a go to anyone. It’s so relaxing and absorbing – it helps you take time off in your mind of other things that are going on, or it does for me at least,” he said. We are required by the Trade Union and Labour Relations (Consolidation) Act 1992 (amended) to include the following declaration in this statement to all members. The wording is as prescribed by the Act. "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 concerns 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 rules of the union and contemplates bringing civil proceedings against the union or responsible officials or trustees, he should consider obtaining independent legal advice.” the Trade Union and Labour Relations (Consolidation) Act 1992 (Amended). • We considered the incentives and opportunities that exist in the union, including the extent of management bias, which present a potential for irregularities and fraud to be perpetuated, and tailored our risk assessment accordingly. • Using our knowledge of the union, together with the discussions held with the union at the planning stage, we formed a conclusion on the risk of misstatement due to irregularities including fraud and tailored our procedures according to this risk assessment. The key procedures we undertook to detect irregularities including fraud during the course of the audit included: • Identifying and testing journal entries and the overall accounting records, in particular those that were significant and unusual. • Reviewing the financial statement disclosures and determining whether accounting policies have been appropriately applied. • Reviewing and challenging the assumptions and judgements used by management in their significant accounting estimates, in particular in relation to property valuations, valuation of unlisted shares, legal fees provision and the employee pension benefits liability. • Testing key revenue lines, in particular cut-off, for evidence of management bias. • Obtaining third-party confirmation of material bank and loan balances and investment balances. • Documenting and verifying all significant related party balances and transactions. • Reviewing documentation such as the national executive committee’s board minutes, for discussions of irregularities including fraud. Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements even though we have properly planned and performed our audit in accordance with auditing standards. The primary responsibility for the prevention and detection of irregularities and fraud rests with those charged with governance of the Union. A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report. Use of our report to the members of The Union This report is made solely to the Union's members, as a body. Our audit work has been undertaken so that we might state to the Union's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Union and the Union's members as a body, for our audit work, for this report, or for the opinions we have formed. HW FISHER LLP Chartered Accountants Statutory Auditor Acre House 11 - 15 William Road London NW1 3ER United Kingdom Date: 20 September 2021 ART AT HARROGATE STATION Northern conductor Paul Mirfin’s colourful railway paintings go on display