Arborfield and Barkham Parish Churches Trust Charity No: 1056400
Annual Report and Accounts
1 January 2021 to 31 December 2021
Church Office, The Rectory, Church Lane, Arborfield, RG2 9HZ
Arborfield and Barkham Parish Churches Trust
Trustees Annual Report for the year ended 31 December 2021
Reference and Administrative Information
The Trustees present the report and accounts of Arborfield and Barkham Parish Churches Trust (“the Trust” or “Charity”) for the year ended 31 December 2021. The accounts have been prepared in accordance with the Charities SORP (FRS102) [ Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) ].
The Trust is a registered charity (number 1056400) whose principal address is:
c/o The Church Office, The Rectory, Church Lane, Arborfield, Reading, Berkshire, RG2 9HZ.
Structure, Governance and Management
The Trust was originally established so that Arborfield and Barkham Parish Churches could jointly employ workers to assist in the mission of the Church. Since then Christ Church Wokingham has been established as an integral part of the group supporting the work of the Trust ( Christ Church Wokingham was formerly known as Church at the White House School ), and in 2017 a new church known as Church at the Green (CTG) was established as a plant from both Arborfield and Barkham churches.
The Charity’s governing document is a Trust Deed dated 5 June 1996. The Trust is constituted as an unincorporated association. The Trust seeks to maintain at least six trustees to be representative of all the churches. New trustees are considered through discussion between the Chairman, the Trustees and the respective churchwardens, prior to the nominees being approached.
During the year the Trustees, representing the congregations of all the churches, were:
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Ms Adedayo Ajibola Arborfield
Mr Andrew Bateman Christ Church Secretary
Rev'd Piers Bickersteth Arborfield and CTG
Mr Michael Byrne Barkham Treasurer
Mr Edward Clark CTG From 25 [th] March, Chairman
Mr Craig Manning Barkham Until 25 [th] March, Chairman
Mrs Ellen Sofie Richardson Christ Church
Mrs Claire Tokeley CTG Until 25 [th] March
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The Trust Deed requires that the Trustees meet at least once in the calendar year. During 2021, the Trustees met on 25[th] March for routine business and at other times for specific confidential matters. Minutes of routine meetings are available on request to the parochial church councils (PCCs) of Arborfield, Barkham and Christ Church, Wokingham. The report and accounts are also available for viewing on the Charity Commission website after lodgement.
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Arborfield and Barkham Parish Churches Trust
Trustees Annual Report for the year ended 31 December 2021
Objectives and Activities
The objects of the charity as set out in the Trust Deed are:
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To advance the Christian faith
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To relieve the distress of people in need, hardship or sickness and
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Other charitable purposes
During the year, employees of the Trust were as follows:
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Rev Julian Bidgood - Minister of Barkham Church
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David Horrocks - Leader of Barkham evening congregation Rev Mark Huddleston - Minister of Christ Church Wokingham (until 31[st] August) Rev Andy Kearns - Associate Minister at Arborfield Church
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Elizabeth Kent - Church Office Administrator (from 1[st] June) Isobel Manning - Church Office Administrator (until 31[st] May) Phil Rowlandson - Ministry Trainee at CTG Mellissa Tuthill - Children's and Youth Worker
Trust staff employed in ministry look to assist all members of the various congregations in developing their knowledge of and trust in Jesus through biblical teaching and worship, the provision of pastoral care to church members and parish residents and a wide variety of outreach activities.
The Trust is a public benefit entity. The Trustees confirm that they have given due regard to the public benefit guidance published by the Charity Commission. This guidance requires that the charity has identifiable benefits and that these be of benefit to the public or a section of it. The objectives, activities, achievements and performance are required to be summarised in the annual report.
Our normal regular activities are the annual Holiday Bible Club, a monthly meeting for older people (CAMEO) and weekly groups for pre/younger teens (Friday Club), but most of these have not been possible in 2021 because of the coronavirus pandemic.
Our normal regular activities are the annual Holiday Bible Club, a monthly meeting for older people (CAMEO), weekly groups for pre/younger teens (Friday Club), and assemblies at two local primary schools, all of which have run at various points during the year in line with Goverment Covid-19 guidance.
Achievements and Performance
The Trust has continued to advance the Christian faith through the employment of 4 full-time ministers as well as a children's and youth worker, a ministry trainee and administrative staff. Ministers are regularly involved in taking assemblies at local primary schools.
Instead of our usual Holiday Bible Club, we ran 5 HBC video sessions on YouTube for a week in August with a competition that children could join in. CAMEO has operated sporadically in line with Covid-19 guidance and the need for members to maintain social distancing, and leaders have been in touch regularly by phone and help has been offered where appropriate. Friday Club has continued to meet in person when permitted, and in an on-line format when meetings in person have not been possible.
The Trust has continued to manage the finances of the CTG church plant through the restricted fund established for this purpose. Through CTG the Trust has contributed to community events at the Arborfield Green Community Centre and supported local residents with supplies following a large flat fire. It is envisaged that the Trust will continue to manage the finances for CTG for a few more years until the church is sufficiently established to become a separate charity with its own bank account.
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Arborfield and Barkham Parish Churches Trust
Trustees Annual Report for the year ended 31 December 2021
Financial Review
The majority of the Trust’s income derives from the individual parochial church councils. They in turn are funded by the donations of their church members. With the establishment of CTG, members who transferred from either Arborfield or Barkham continued to donate to the PCCs whilst new members were asked to give directly to the Trust's CTG restricted fund. However, from 1[st] July all CTG members who still donated through Arborfield or Barkham PCC were asked to switch their giving directly to the Trust's CTG fund. Both the Arborfield and Barkham PCCs have underwritten the costs of CTG and made monthly transfers to the Trust's CTG fund. The Trust has also agreed to the employment of our Ministry Apprentice at CTG for a further year from September 2021 on the basis of additional pledges from CTG members and a £5,000 external grant. (In 2020 the Trust received £7,000 in external grants for CTG.)
The CTG reserves stood at £19,898 at the end of the year (2020 £17,218). This increase was mainly due to an increase in giving from CTG members. These reserves will give a good measure of financial security when CTG is in a position to be established as a separate charity in its own right with its own bank account.
The Trust prepares a budget for the year covering staff costs and Church office costs, and the costs of running CTG as well. Ministerial staff work primarily within a particular parish and the appropriate PCC pays monthly contributions to the Trust to cover their employment costs. Each PCC also makes monthly contributions to the Trust to cover the costs of administrative staff and running the Church office. CTG is included in the apportionment of these central costs, and the CTG apportionment is taken out of the CTG restricted fund.
Holiday Bible Club (HBC) had no income this year, but £920 was written-off on a deposit paid for a marquee in 2020. The brought forward HBC reserves have thus decreased from £3,795 leaving £2,875 to be carried forward into 2022.
The Trust does not seek to accumulate reserves and uses the resources at its disposal to further its objectives in the medium term. Each PCC takes prime responsibility for maintaining adequate reserves for continued employment of the staff serving their churches, and the Trust does not seek to duplicate cover with reserves of its own for this purpose. The Trust seeks to maintain unallocated (i.e. excluding restricted and designated funds) of between £15,000 and £30,000 in order to be able to manage cash flow and to fulfil its obligations under leasing and rental agreements. At the end of the year such unallocated reserves stood at £22,172 (2020 £19,799).
The designated HBC reserve fund is held to provide for any significant capital spend required in the following year and to enable any advance costs incurred to be covered in the event that HBC had to be cancelled or to cover any shortfall if bookings were significantly fewer than expected.
There are no funds materially in deficit.
Declaration
The Trustees declare that they have approved the Trustees report above.
Signed on behalf of the charity’s Trustees by:
Ed Clark, Chairman Ellen Sofie Richardson, Acting Secretary
Date of signature 20/04/2022
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Arborfield and Barkham Parish Churches Trust
Statement of Financial Activities for the year ended 31 December 2021
| Notes Income Income from PCCs Income from personal donors CTG external income Tax recovered Holiday Bible Club PCC Events Other event income Sale of goods and services Interest on savings/investments Total income Expenditure Charitable donations Mission and training Staff salaries etc 4 Staff housing etc 4 Property (5 Somerville Close) 4 Diocesan Ministry Contribution Staff expenses CTG Running Costs Holiday Bible Club Other regular activities Church events Joint events Shared resources Office maintenance & equipment IT Electricity Office supplies Photocopier/Printer Telephone Insurance Purchase of goods for sale Bank charges Governance Other office costs Total expenditure Net income Transfer between funds 13 Total funds brought forward Total funds carried forward |
Un- restricted Restricted (Church at The Green) Restricted (Barkham Minister Housing) Restricted (Other) Total 2021 Total 2020 £ £ £ £ £ £ 242,103 39,164 24,130 0 305,397 364,151 445 44,576 0 45,021 (92,125) 5,000 5,000 7,000 111 10,556 0 10,668 2,578 0 0 0 0 0 48 381 204 585 2,949 0 0 0 0 3 3 48 |
|---|---|
| 243,042 99,501 24,130 0 366,673 284,648 |
|
| 500 0 500 2,637 0 1,000 1,000 0 166,831 26,802 193,633 202,949 59,198 59,198 64,191 6,443 6,443 7,012 55,295 55,295 55,295 477 716 1,193 1,526 10,535 10,535 6,175 920 920 353 284 0 284 316 0 279 279 181 0 0 0 3,528 602 93 694 1,455 214 112 326 959 3,226 633 3,859 3,994 646 340 986 791 582 306 887 741 538 282 820 605 263 138 401 561 1,445 275 1,720 1,670 (0) 0 (0) 43 81 15 96 60 975 975 975 0 0 97 |
|
| 236,782 96,820 6,443 0 340,045 356,115 |
|
| 6,261 2,680 17,687 0 26,628 (71,467) 0 0 0 0 0 0 22,729 17,218 269,690 0 309,636 381,104 |
|
| 28,990 19,898 287,376 0 336,264 309,636 |
There are no gains or losses other than those recognised in the Statement of Financial Activities and all activities are classed as continuing.
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Arborfield and Barkham Parish Churches Trust
Balance Sheet as at 31 December 2021
| Notes Fixed Assets Tangible Assets 5 Current Assets Debtors 6 Cash at bank Creditors: due within 1 year 7 Net Current (Liabilities)/Assets Total Assets less current liabilities Creditors: due after more than 1 year 8 Provisions for liabilities 12 Net assets Represented by: Restricted Funds 9,10 Unrestricted Funds 10,14 (designated and general) |
2021 2020 £ £ 422,911 422,911 11,229 13,064 66,441 49,953 |
|---|---|
| 77,671 63,017 47,139 36,751 |
|
| 30,532 26,265 |
|
| 453,443 449,176 117,179 135,540 0 4,000 |
|
| 336,264 309,636 307,274 286,907 28,990 22,729 |
|
| 336,264 309,636 |
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Arborfield and Barkham Parish Churches Trust
Statement of Cash Flows for the year ended 31 December 2021
| Notes Cash flows from operating activities: Net cash provided by (used in) operating activities 11 Cash flows from financing activities: Repayments of borrowing Cash inflows from new borrowing Net cash provided by (used in) financing activities Cash and cash equivalents brought forward Cash and cash equivalents carried forward |
Unrestricted Restricted Total 2021 Total 2020 £ £ £ £ 13,808 20,367 34,175 (60,671) 0 (17,687) (17,687) (19,520) 0 0 0 0 |
|---|---|
| 0 (17,687) (17,687) (19,520) |
|
| 32,735 17,218 49,953 130,144 |
|
| 46,543 19,898 66,441 49,953 |
The notes numbered 1 to 14 form part of these accounts.
Signed on behalf of the charity’s Trustees by
Michael Byrne, Treasurer Ellen Sofie Richardson, Acting Secretary
Date accounts approved by Trustees 03/03/2022
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Arborfield and Barkham Parish Churches Trust
Notes to the Accounts for the year ended 31 December 2021
1. Basis of preparation
Basis of accounting
These accounts have been prepared on an accruals basis in accordance with:
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the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)
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the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102)
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and applicable charity law.
Change in basis of accounting
There has been no change to the basis of accounting since last year.
Changes to previous accounts
No changes have been made to accounts for previous years.
2. Accounting Policies
The following policies have been used in the preparation of these accounts:
Incoming Resources
All incoming resources are included in the accounts when the Trust is legally entitled to the income and the amount can be quantified with reasonable accuracy. Income is recognised in the period to which it relates.
Expenditure
All expenditure is accounted for inclusive of VAT, which cannot be recovered, on an accruals basis and has been classified under headings that aggregate all costs related to the category.
Tangible Fixed Assets
The fixed asset (5 Somerville Close) shown on the Balance Sheet is shown at cost. The property is depreciated over 50 years only to the extent that the cost of the building materially exceeds residual value. Interest payments in respect of the mortgage on this property are included as an expense in the Statement of Financial Activities as they are incurred. An analysis reconciling the opening and closing carrying amounts of this fixed asset is provided at Note 5 below.
Operating Leases
Rentals payable under operating leases are included as an expense in the Statement of Financial Activities as they are incurred.
Debtors
Debtors are measured at their recoverable amounts.
Liabilities
Liabilities are measured at their settlement amount.
Concessionary Loans
Concessionary Loans are recognised and measured at the amount received or paid, with the carrying amount adjusted in subsequent years to reflect repayments and any accrued interest and adjusted if necessary for any impairment.
Staff Costs paid directly by PCCs
Some staff housing costs are paid directly by one or other of the PCCs. Such amounts are included in these accounts as both income (“Income from PCCs”) and expenditure (“Staff housing etc”).
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Arborfield and Barkham Parish Churches Trust
Notes to the Accounts for the year ended 31 December 2021
3. Disclosures
There are no material uncertainties about the Trust’s ability to continue.
The Trust is a public benefit entity.
Disclosure of Trustees’ remuneration and benefits
In the reporting period none of the Trustees have been paid any remuneration or received any other benefits from an employment with the Trust or a related entity.
Disclosure of Trustees’ expenses
In the reporting period no expenses have been incurred by Trustees in fulfilling their duties.
Disclosure of related party transactions
Related party transactions in the reporting period requiring disclosure are as follows:
Craig Manning, a Trustee, is married to Isobel Manning, an employee of the Trust. In the reporting period Isobel was paid a gross salary of £4,080 (2020: £9,744).
Disclosure of audit, independent examination and other financial service fees
No fees have been paid for the independent examination of these accounts.
Disclosure of staff costs and employee benefits
See Note 4 below. See also Note 12 for a disclosure relating to the Trust's participation in the Church of England Funded Pension Scheme (CEFPS).
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Arborfield and Barkham Parish Churches Trust
Notes to the Accounts for the year ended 31 December 2021
4. Paid employees
| Notes Staff costs consist of: Gross wages, salaries and benefits in kind Employer's National Insurance costs Pension: Pension contributions paid in the year Pension deficit contribution paid (CEFPS) 12 Interest cost on pension deficit (CEFPS) 12 Remaining change to pension liability (CEFPS) 12 |
2021 2020 £ £ 159,871 164,248 9,711 10,026 28,051 30,676 (1,000) (3,000) 0 0 (3,000) 1,000 |
|---|---|
| 193,633 202,949 |
The Trust also provides housing and pays council tax for staff employed as “ministers of religion” for whom this is recognised by HMRC as a non-taxable benefit.
| Notes Housing costs consist of: Rental and water rates on rented property Council tax Mortgage interest, water rates and insurance on owned property Notes |
2021 2020 £ £ 50,929 55,243 8,270 8,948 6,443 7,012 |
|---|---|
| 65,642 71,203 £ £ |
The average number of employees in the year was 6.7 (2020: 7.0).
The average number of full-time equivalent employees in the year was 6.2 (2020: 6.5). No member of staff was paid in excess of £60,000 during the year (2020: none).
5. Tangible Assets
| angible Assets | ||
|---|---|---|
| Cost or Valuation At 01 January2021 Additions At 31 December2021 Net Book Value 31 December2021 |
Freehold Land & Buildings £ 422,911 - 422,911 422,911 |
Total £ 422,911 - |
| 422,911 422,911 |
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Arborfield and Barkham Parish Churches Trust
Notes to the Accounts for the year ended 31 December 2021
6. Debtors
| . Debtors |
|
|---|---|
| Notes Debtors Trade debtors Amounts owed by associated undertakings Prepayments and accrued income Other debtors |
2021 2020 £ £ 0 0 379 1,807 9,501 8,119 1,350 3,138 |
| 11,229 13,064 |
7. Creditors: due within one year
| . Creditors: due within one year |
|
|---|---|
| Notes Creditors: due within 1 year Taxation and social security Trade creditors Amounts owed to associated undertakings Accruals and deferred income Other creditors (excluding loans/mortgage) Mortgage 5 |
2021 2020 £ £ 2,400 3,085 2,233 2,390 0 0 0 0 24,150 13,595 18,356 17,681 |
| 47,139 36,751 |
8. Creditors: due after more than one year
| Notes Creditors: due after more than 1 year Mortgage repayable from 1 to 5 years 5 Mortgage repayable after 5 years 5 |
2021 2020 £ £ 80,689 77,723 36,489 57,817 |
|---|---|
| 117,179 135,540 |
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Arborfield and Barkham Parish Churches Trust
Notes to the Accounts for the year ended 31 December 2021
9. Fund Movements
| Fund Type Notes Barkham Minister Housing Restricted Church at the Green (CTG) Restricted 13 Specific Collections Restricted Holiday Bible Club Designated Friday Club Designated General Unrestricted 13 Total Restricted Total Unrestricted 14 Total |
Balance 1st Jan 2021 Transfers Income Expenditure Balance 31st Dec 2021 £ £ £ £ £ 269,690 0 24,130 6,443 287,376 17,218 0 99,501 96,820 19,898 0 0 0 0 0 3,795 0 0 920 2,875 (3) 0 381 284 93 18,937 0 242,662 235,578 26,022 |
|---|---|
| 286,907 0 123,631 103,264 307,274 22,729 0 243,042 236,782 28,990 |
|
| 309,636 0 366,673 340,045 336,264 |
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Arborfield and Barkham Parish Churches Trust
Notes to the Accounts for the year ended 31 December 2021
10. Analysis of Net Assets between Funds
| Notes Restricted Funds Barkham Minister Housing Church at the Green (CTG) Special Collections General Funds 14 |
Tangible Fixed Assets Current Assets Current Liabilities Loans Due after 1 year CEFPS Pension Provision Total £ £ £ £ £ £ 422,911 (18,356) (117,179) 287,376 19,898 19,898 0 0 57,773 (28,783) 0 0 28,990 422,911 77,671 (47,139) (117,179) 0 336,264 |
|---|---|
11. Reconciliation of net income/(expenditure) to net cash flow from operating activities
| Notes Net income/(expenditure) for the reporting period (as per the Statement of Financial Activities) Adjustments for: (Increase)/decrease in debtors Increase/(decrease) in creditors Transfers between funds Non cash movement in pension fund (CEFPS) 12 Net cash provided by (used in) operating activities |
Unrestricted Restricted Total 2021 Total 2020 £ £ £ £ 6,261 20,367 26,628 (71,467) 1,835 1,835 1,946 9,713 9,713 10,850 0 0 0 0 (4,000) (4,000) (2,000) |
|---|---|
| 13,808 20,367 34,175 (60,671) |
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Arborfield and Barkham Parish Churches Trust
Notes to the Accounts for the year ended 31 December 2021
12. Disclosure Notice re the Church of England Funded Pensions Scheme
Arborfield & Barkham Parish Churches Trust participates in the Church of England Funded Pensions Scheme for stipendiary clergy, a defined benefit pension scheme. This scheme is administered by the Church of England Pensions Board, which holds the assets of the schemes separately from those of the Responsible Bodies.
Each participating Responsible Body in the scheme pays contributions at a common contribution rate applied to pensionable stipends.
The scheme is considered to be a multi-employer scheme as described in Section 28 of FRS 102. This means it is not possible to attribute the Scheme’s assets and liabilities to each specific Responsible Body, and this means contributions are accounted for as if the Scheme were a defined contribution scheme. The pensions costs charged to the SoFA in the year are contributions payable towards benefits and expenses accrued in that year (2021: £5,633, 2020: £6,760 ), plus the figures highlighted in the table below as being recognised in the SoFA, giving a total charge of £2,633 for 2021 (2020: £7,760).
A valuation of the Scheme is carried out once every three years. The most recent Scheme valuation completed was carried out at as 31 December 2018. The 2018 valuation revealed a deficit of £50m, based on assets of £1,818m and a funding target of £1,868m, assessed using the following assumption
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An average discount rate of 3.2% p.a.;
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RPI inflation of 3.4% p.a. (and pension increases consistent with this);
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Increase in pensionable stipends of 3.4% p.a.;
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Mortality in accordance with 95% of the S3NA_VL tables, with allowance for improvements in
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mortality rates in line with the CMI2018 extended model with a long term annual rate of improvement of 1.5%, a smoothing parameter” of 7 and an initial addition to mortality improvements of 0.5% pa.
Following the 31 December 2018 valuation, a recovery plan was put in place until 31 December 2022 and the deficit recovery contributions (as a percentage of pensionable stipends) are as set out in the table below.
| % of pensionable stipends | January 2018 to | January 2021 to |
|---|---|---|
| December 2020 | December 2022 | |
| Deficit repair contributions | 11.9% | 7.1% |
As at 31 December 2018 the deficit recovery contributions under the recovery plan in force at that time were 11.9% of pensionable stipends until December 2025.
As at 31 December 2019, 31 December 2020 and 31 December 2021 the deficit recovery contributions under the recovery plan in force were as set out in the above table.
For senior office holders, pensionable stipends are adjusted in the calculations by a multiple, as set out in the Scheme’s rules.
Section 28.11A of FRS 102 requires agreed deficit recovery payments to be recognised as a liability. The movement in the balance sheet liability over 2020 and over 2021 is set out in the table below.
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Arborfield and Barkham Parish Churches Trust
Notes to the Accounts for the year ended 31 December 2021
| 2021 | 2020 | |
|---|---|---|
| Balance sheet liability at 1 January | 4,000 | 6,000 |
| Deficit contribution paid | -1,000 | -3,000 |
| Interest cost (recognised in SoFA) | 0 | 0 |
| Remaining change to the balance sheet liability* (recognised in SoFA) | -3,000 | 1,000 |
| Balance sheet liability at 31 December | 0 | 4,000 |
- Comprises change in agreed deficit recovery plan, and change in discount rate and assumptions between year-ends.
This liability represents the present value of the deficit contributions agreed as at the accounting date and has been valued using the following assumptions. In general, these are set by reference to the duration of the deficit recovery payments but as at 31 December 2021, under accounting rules the payments are not discounted since the remaining recovery plan is less than 12 months. No price inflation assumption is needed since pensionable stipends for the remainder of the recovery plan are already known.
| December 2021 | December 2020 | December 2019 | |
|---|---|---|---|
| Discount rate | 0.0% | 0.2% | 1.1% pa |
| Price inflation | n/a | 3.1% | 2.8% pa |
| Increase to total pensionable payroll | -1.5% | 1.6% | 1.3% pa |
The legal structure of the scheme is such that if another Responsible Body fails, Arborfield & Barkham Parish Churches Trust could become responsible for paying a share of that Responsible Body’s pension liabilities.
13. Transfers between Funds
No transfers were made between funds in 2021.
14. Effect of CEFPS Liability
The Trust’s outstanding liability under CEFPS is now zero (from £4,000 at the end of 2020). The Trustees are encouraged to see this continued improvement, and have been advised that it will no longer need to include a Disclosure Notice in subsequent years.
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Arborfield and Barkham Parish Churches Trust
Independent examiner’s report on the accounts to the Trustees of Arborfield and Barkham Parish Churches Trust (charity number 1056400) for the year ending 31 December 2021
Responsibilities and basis of report
As the charity’s Trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the Trust’s accounts carried out under section 145 of the Act. In carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner’s statement
Since the Trust’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of both the ACCA and ACIE, both of which are listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
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accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Signed Date //2022
Name Jason Foxwell
Relevant professional qualification(s) or body
Chartered Certified Accountant Fellow of the Association of Charity Independent Examiners
Address 39 Enfield Road Poole BH15 3LJ
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