Dear Mr Bell
The Post Office have not been entirely accurate in their reply to your request for information. The Grant payments that you have queried that the Post Office make to the NFSP are heavily regulated by a Grant Funding Agreement signed in 2015. This agreement places significant controls over the NFSP by the Post Office in order for the NFSP to qualify for the Grant. Therefore the NFSP is an entity over which the Post Office has a high degree of influence and or control. As you have correctly identified this should require the Post Office to make a separate declaration of this funding in their accounts. I can supply a copy of the Grant Funding Agreement if you wish, my e-mail is cwupostmasters@Icloud.com

At para 596 of this judgment https://www.judiciary.uk/wp-content/uplo... ,the Judge said:

"The NFSP is not an organisation independent of the Post Office, in the sense that the word “independent” is usually understood in the English language. It is not only dependent upon the Post Office for its funding, but that funding is subject to stringent and detailed conditions that enable the Post Office to restrict the activities of the NFSP.
The Post Office effectively controls the NFSP. The agreement also enables the Post Office to seek repayment of funds already paid to the NFSP. The NFSP is a company limited by guarantee and there was no evidence that it had any other source of funding.
It is not likely to be able to repay any funds “clawed back” by the Post Office and therefore its very existence depends upon it not giving the Post Office grounds to challenge its activities. There is also evidence before the court that the NFSP has, in the past, put its own interests and the funding of its future above the interests of its members, in the e mail to which I have referred. In those circumstances, the fact that the NFSP does not support the Claimants in this litigation is entirely to be expected."