**The Parish of Frindsbury with Upnor and Chattenden**
## **LOVING – SERVING - CHANGING**
# **Annual report and financial statements for the year ended 31 December 2021**
## **Incumbent**
The Reverend Nicholas Cooper Frindsbury Vicarage 4 Parsonage Lane Frindsbury Rochester Kent, ME2 4UR
## **Registered charity number 1127928**
## **www.allsaintsfrindsbury.org.uk**
1
## **The Parish of Frindsbury with Upnor and Chattenden Annual Report for the year ended 31 December 2021**
The report of the PCC has been prepared in accordance with the financial reporting standard for smaller entities (effective January 2005)
## **OUR PARISH VISION**
Our focus as a Church remains summarised in our statement of purpose:
‘Loving – Serving – Changing’.
## **Governance and Membership as at 31 December 2021**
Members of the PCC are either _ex-officio_ or elected at the Annual Parochial Church Meeting. The members of the PCC are the trustees of the charity.
**Vicar:** The Reverend Nicholas Cooper ( _ex officio_ )
**Churchwardens:** Derek King (elected as CW at APCM 2015), Nigel Jones (elected as CW at APCM 2016) ( _ex officio_ )
**Deanery Synod representatives** : Jan Young and Andrew Whiteley (both elected October 2020) **LLM/Readers licensed to the Parish:** Judith Armitt, Judy Carr, Carole Morrad ( _ex officio_ ) **Elected members:** John Bloomfield, Catherine Heffernan, Anne Levy, Anne Maillardet, Robert Mayhew, Nan McAleer, Alison Mings (Treasurer), Jill Payne, Peter Robbins, Victoria Webster, Elizabeth Williams (all elected April 2021)
**Pioneer Minister:** The Reverend Sue Vallente-Kerr
The following are not voting members or trustees: **PCC Secretary:** Sue Jones
The responsibility of members of the PCC as Trustees remains unchanged, ensuring that it is solvent, well run and delivering its charitable purposes.
The PCC met 5 times during 2021 with an average attendance of 80%. The PCC has a Standing Committee which meets to transact minor business between the PCC meetings.
A new Electoral Roll was prepared in April 2021 and numbered 110.
Because of the COVID-19 pandemic ‘in person’ worship resumed on Ash Wednesday 2021 with provision for those worshipping at home to receive a paper copy of the service and DVD if wished or to join a livestream of the service via Zoom.
2
## **Risk Management**
The PCC has examined the major strategic and operational risks and reviews risks on a regular basis, particularly in the light of Covid-19. The PCC confirms that systems have been established to enable regular reports to be produced so that the necessary steps can be taken to mitigate these risks and any difficulties caused by the need to self-isolate.
All reports received by the PCC from its subcommittees are required to identify and highlight any health and safety risks and implications for safeguarding practice.
The PCC follows the guidelines for Serious Incident Reporting to the Charity Commission and National Safeguarding Team.
## **Safeguarding**
Following the introduction of the Safeguarding and Clergy Discipline Measure 2016:
Vicki Webster continued in her role as Parish Safeguarding Officer. Lesley Wright resigned from her role as DSS renewals administrator; the PCC thanks her for her work with this. Vicki Webster has taken this role on.
The PCC has complied with the duty under section 5 of the Safeguarding and Clergy Discipline Measure 2016 (duty to have due regard to House of Bishops' guidance on safeguarding children and vulnerable adults) at the appropriate dates of the Measure coming into force.
PCC adopted the House of Bishops ‘Promoting a Safer Church’ safeguarding policy statement.
All reports received by the PCC from its subcommittees are required to identify and highlight any safeguarding risks.
During the year the PCC Safeguarding subcommittee continued to highlight the importance of safeguarding, to review our practice, to make recommendations and arrange training.
## **General Data Protection Regulations**
Data continues to be stored under the consents granted.
3
## **A Brief Summary of the Year**
During 2021, due to the Covid-19 pandemic, ‘in person’ public worship recommenced from Ash Wednesday at All Saints, Frindsbury. With the Bishop’s consent a new pattern of worship was established. The 10.30am service at All Saints was changed to 10am. The 8.00am service at All Saints was merged with the service at St Philip & St James, Upnor at a new time of 8.30am – the first service was on Pentecost Sunday. Some meetings took place in person and some by Zoom, depending on the Covid-19 infection rate.
Our Annual Parochial Church Meeting and Election of Churchwardens was held by Zoom on Tuesday 27 April 2021.
We received a generous grant from the AllChurches Trust which enabled the installation of Wifi at All Saints Church, via a link from the Parish Hall, allowing services at 10am to be livestreamed. The use of technology continued to help maintain social contact through Zoom quizzes and coffee mornings.
Ministry to young families continued with monthly and in person Zoom meetings through Up4It led by Pioneer Minister, Sue Vallente-Kerr. Sue Vallente-Kerr and team also provided recorded materials for schools to use in assemblies and lessons. At Christmas, Pioneer Minister, Sue Vallente-Kerr organised hamper deliveries for families in need of some extra help. Thanks are due for generous donations from Kings Hill Church.
Home Groups have met through the year by Zoom and in person where possible, for fortnightly Bible study, a 6 week Lent Course and for Advent used the Bible Course produced by the Bible Society.
The parish walk resumed in April and was well supported through 2021.
Medway Foodbank continued to use the Parish Hall as a distribution centre until the end of April 2021. The Parish Hall underwent significant refurbishment with a new kitchen, lighting and general maintenance, aided by a donation of £5,000 from a local business. Regular and casual bookings resumed from September 2021. The Parish Hall Booking Secretary gave notice of his intention to retire at the end of 2021, but two volunteers offered their services and a smooth handover ensued. For unrelated reasons, the Parish Hall cleaner gave notice following appointment to a new role. We are grateful for the services of both over several years.
Despite another challenging year there were many things to continue to be thankful for including:
- Church members’ faithful financial support.
- Acceptance by Church members of the limitations imposed upon us and willingness to work and worship in different ways.
- Church members’ active participation in worship even during lockdown, and music by the All Saints Singers and church musicians.
- The ministry exercised by the Pastoral Team which continued to contact weekly those in our congregation who are elderly and living on their own.
- Some young families who have become regular members of the congregation.
4
## **Eco Church**
A new group agreed to meet on a monthly basis, using the survey from A Rocha Eco Church Awards as a starting point to assess how ‘eco friendly’ we are as a church and how we can improve our care of God’s creation.
## **Buildings**
- Significant work took place to All Saints Tower to remove buddleia growth which was damaging the damaging the stonework.
- Work was carried out to overhanging branches of an ash tree in the Old Churchyard.
- Following water ingress to the building, repairs took place to the roof St Philip & St James.
5
## **Financial Statements for the Year ended 31 December 2021**
## **Financial Summary**
The accounts for 2021 show that for the 12 months to the end of December 2021 there was a shortfall of £12,069 on its general fund.
## **Detailed explanation of the full year results**
Overall income is below expectations reflecting the impact of COVID-19 resulting in the churches being closed and restrictions on weddings and funerals.
The figure for planned giving is very encouraging in the current circumstances and I am grateful to all those who have continued to give by standing order as well as to those who have set up new standing orders.
Our expenditure is higher than planned mainly due to higher utility bills for our churches. Administration and communication costs were higher reflecting the efforts to keep in touch with the church community while it hasn’t been possible to use the churches for worship.
The Parish Hall was used by the Medway foodbank for half the year and during the summer we spent some £20,000 on the refurbishment of the hall. Only the cost of depreciating the fixtures and fittings is included in the accounts. We are grateful to Medway Funeral Directors for their kind donation of £5,000 towards the costs of this work.
We have also spent £2,147 on the installation of wi-fi in All Saints. Only the cost of depreciating this purchase is included in the accounts. A grant from the Allchurches Trust has been received to cover this cost as well as future spend on enhancements to the parish online capability.
## **Reserves**
Unrestricted cash reserves available to spend now fell to £40,924. These are available to cover future costs of repairs and maintenance to our churches and parish hall as well as future shortfalls in income. It is the PCC’s policy to maintain unrestricted reserves sufficient to fund three months expenditure.
The Parish holds £23,266 of restricted reserves and £107,966 of endowment reserves.
1
Funds not required immediately are invested in either the Diocesan General Deposit Account or the CBF Church of England Deposit fund, the CBF Church of England Investment Fund or the COIF Investment Fund managed by CCLA Investment Management Ltd.
Financial statements prepared by Alison Mings ACMA, CGMA (treasurer)
2
## **Statement of Financial Activities for the year ended 31 December 2021**
|Note
**Income and Endowments**
Voluntary income
2(a)
Activities for generating funds
2(b)
Income from investments
2(c)
Income from church activities
2(d)
Other incoming resources
2(e)
**Total income**
**Expenditure**
Church activities
3(a)
Generation of voluntary income
3(b)
**Total expenditure**
**Net income / (expenditure) before investment gains**
**Net gains/(losses) on investments**
5(b)
**Net income / (expenditure)**
14
**Transfer between funds**
**Net movement in funds**
**Total funds brought forward**
**Total funds carried forward**|**Unrestricted**
**Restricted Endowment**
**Total Funds**
**Funds**
**Funds**
**Funds**
**2021**
**2020**
**£**
**£**
**£**
**£**
**£**
75,990
4,100
80,090
95,840
0
0
0
2,601
2,601
2,880
13,067
13,067
10,499
1,132
338
1,470
889|
|---|---|
||**92,790**
**4,438**
**97,228**
**110,108**|
||109,396
625
110,021
100,516
76
76
75|
||**109,472**
**625**
**110,097**
**100,590**|
||**-16,683**
**3,813**
**-12,870**
**9,518**
12,950
12,950
5,765|
||**-16,683**
**3,813**
**12,950**
**80**
**15,283**
4,614
-4,614
0
0|
||**-12,069**
**-801**
**12,950**
**80**
**15,283**
**696,657**
**25,671**
**95,046**
**817,375**
**802,092**|
||**684,589**
**24,871**
**107,996**
**817,456**
**817,375**|
3
Balance Sheet as at 31 December 2021
Unrgstrlctgd
Funds
Rastrfcted
Funds
Endowment
Funds
Total Funds
2021
2020
Notes
Flxed assets
Tangible
Investments
5{a)
5{b}
633,540
633,540
105.014
615.611
105.014
92,
707 675
105014
Current a$sets
Debtors and prepayments
14.455
14,455
16,286
Short lemi deposits
37,018
17,321
2,982
57.321
67,352
Cash at bank and in hand
2.300
9.850
2.982
116951
Llabllltles
Credilors.. amounts falling due in one year
2,726
7,252
Net current assets
51.IM8
2.982
Totsl net assets
684,589
24,871
107996
817.456
817 375
Parlsh funds
Unrestricted
684,589
684,589
696,657
Restricted
24.871
24.871
25.671
Endowment
107,996
107996
95,C146
24.871
107 996
817 456
817.375
Approved bythe P
hial Church Council on 15 March 2022 and signed on its behalf by:
The Reverend Nicholas Cooper, Vicar
The note
on pages 5 to 14 form part ofthese accounts.
## **Notes to the Financial Statements**
## **1. Accounting policies**
## **Basis of preparation**
The PCC is a public benefit entity within the meaning of FRS102.The financial statements have been prepared under the Charities Act 2011 and in accordance with the Church Accounting Regulations 2006, governing the individual accounts of PCCs, and with the Regulations’ “true and fair view” provisions, together with FRS102 (2016) as the applicable accounting standards and the 2016 version of the Statement of Recommended Practice, Accounting and Reporting by Charities (SORP(FRS102)).
The financial statements have been prepared under the historical cost convention except for the valuation of investment assets, which are shown at market value. The financial statements include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include the accounts of church groups that owe their affiliation to another body, nor those that are informal gatherings of church members.
## **Funds**
## Unrestricted funds
These represent the income funds of the PCC that are available for spending on the general purposes of the PCC, including amounts designated by the PCC for fixed assets for its own use or for spending on a future project
## Restricted funds
These are income funds that must be spent on restricted purposes.
## Endowment funds
These are restricted funds that must be retained as trust capital either permanently or subject to a discretionary power to spend capital as income, and where the use of any income or other benefit derived from the capital may be restricted or unrestricted.
5
## **Notes to the Financial Statements continued**
## **Recognition of income and endowments**
## Income
Planned giving, collections and donations are recognised when received. Tax refunds are recognised when the income to which they relate is received. Grants and legacies are accounted for when the PCC is legally entitled to the amounts due. Dividends are accounted for when receivable, interest is accrued. All other income is recognised when it is receivable. All incoming resources are accounted for gross.
## Expenditure
Grants and donations are accounted for when paid over, or when awarded, if that award creates a binding obligation on the PCC. The diocesan Parish share is accounted for when due. All other expenditure is generally recognised when it is incurred and is accounted for gross.
## **Assets**
Consecrated and beneficial property of any kind is excluded from the accounts by Section 10(2) (a) and (c) of the Charities Act 2011.
Depreciation on fixed asset properties has not been provided in these accounts as any charge is not considered material, on the basis that the asset has either, a very long useful life; or a residual value, based on its current value, which is not materially different from its carrying value
Moveable church furnishings held by the churchwardens on special trust for the PCC and which require a faculty for disposal, are inalienable property, listed in the church’s inventory which can be inspected (at any reasonable time). No inalienable property was acquired in 2020 and 2021.
All expenditure incurred in the year on consecrated or beneficed buildings or on the repair of moveable church furnishings is written off.
Investments are valued at market value at the year end.
6
## **Notes to the Financial Statements continued**
Short term deposits include cash held on deposit either with the CBF Church of England Funds, with the Diocese or at HSBC bank.
Individual items of equipment with a purchase price of £500 or less are written off when the asset is acquired. The organs at All Saints and Upnor are being depreciated on a straight-line basis over 25 years and equipment used within the church premises on a straightline basis over 4 years. Parish hall fixtures and fittings are being depreciated over 10 years on a straight-line basis
7
## **Notes to the Financial Statements continued**
|**2**
**Income and endowments**
2(a)
**Voluntary income**
Collections and giving
GAYE
Tax recoverable
Donations, appeals, etc
Legacies
Grants
2(b)
**Activities for generating funds**
Fund raising
2(c)
**Income from investments**
Dividends and interest
2(d)
**Income from church activities**
Church hall lettings
Fees for weddings and
funerals
2(e)
**Other incoming resources**
Insurance claim
Other parish income
**Total Income**|**Unrestricted**
**Restricted Endowment**
**Total**
**Funds**
**Unrestricted**
**Restricted Endowment**
**Total**
**Funds**
**Funds**
**Funds**
**Funds**
**2021**
**Funds**
**Funds**
**Funds**
**2020**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
50,499
50,499
54,059
54,059
650
650
550
550
11,042
11,042
16,027
1,358
17,385
10,526
10,526
4,261
5,480
9,741
1,000
1,000
1,000
1,000
2,272
4,100
6,372
11,880
1,225
13,105|
|---|---|
||**75,990**
**4,100**
**80,090**
**87,778**
8,062
**95,840**|
|||
|||
||2,601
2,601
2,880
2,880|
||**2,601**
**2,601**
**2,880**
**2,880**|
||4,693
4,693
3,995
3,995
8,374
8,374
6,504
6,504|
||**13,067**
**13,067**
**10,499**
**10,499**|
||700
700
432
338
770
582
307
889|
||**1,132**
**338**
**1,470**
**582**
**307**
**889**|
||**92,790**
**4,438**
**97,228**
**101,739**
**8,369**
**110,108**|
8
## **Notes to the Financial Statements continued**
|**3**
**Expenditure**
3 (a)
**Church activities**
Missionary and charitable giving
Tearfund
Medway Foodbank
Ministry: diocesan parish share
Other ministry costs
Church running and
maintenance
Church hall running costs
Depreciation of church
equipment and hall fixtures and
fittings
Upkeep of churchyard
Mission and youth work
Printing and stationery
Other administration costs
Other expenses
3 (b)
**Raising funds**
Generation of voluntary income
**Total resources expended**|**Unrestricted**
**Restricted Endowment**
**Total**
**Funds**
**Unrestricted**
**Restricted Endowment**
**Total**
**Funds**
**Funds**
**Funds**
**Funds**
**2021**
**Funds**
**Funds**
**Funds**
**2020**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
2,000
2,000
10
10
268
268|
|---|---|
||**10**
**10**
**2,268**
**2,268**|
||52,440
52,440
53,000
53,000
2,978
2,978
3,741
3,741
21,190
27
21,217
12,803
12,803
12,364
12,364
11,389
11,389
3,917
3,917
2,067
2,067
2,896
2,896
1,922
1,922
343
391
734
212
162
374
4,072
4,072
3,598
3,598
9,186
9,186
8,424
8,424
207
207
52
878
930|
||**109,386**
**625**
**110,011**
**97,207**
**1,040**
**98,247**|
||76
76
75
75|
||**109,472**
**625**
**110,097**
**99,550**
**1,040**
**100,590**|
9
## **Notes to the Financial Statements continued**
## **4 STAFF COSTS**
|**STAFF COSTS**|||
|---|---|---|
||2021|2020|
|wages and salaries|£13,236|£12,312|
|Average no. of employees|2|2|
During the year the PCC employed a Parish administrator and hall cleaner (both part-time) but no payments were large enough to attract social security costs.
## **5. Related parties**
During the year the parish employed Mrs Sue Jones, wife of a Churchwarden as Parish Administrator who was paid £9,186.
## **6 Fixed assets**
- 6(a) **Tangible**
|**Tangible**
**Cost of valuation**
At 1 January 2021
Additions at cost
At 31 December 2021
**Depreciation**
At 1 January 2021
Charge for the year
At 31 December 2021
**Net Book Value**
**At 31 December 2021**
**At 31 December 2020**|**(all unrestricted)**
**Total**
**Parish**
**Hall**
**Church**
**Equipment**
**Parish Hall**
**Fixtures and**
**Fittings**
**£**
**£**
**£**
**£**
600,000 27,389
627,389
2,147
19,699
21,846|
|---|---|
||600,000 29,536
19,699
649,235|
||11,778
11,778
1,948
1,970
3,917|
||13,726
1,970
15,695|
||**600,000**
**15,811**
**17,729**
**633,540**|
||**600,000**
**15,611**
**615,611**|
Equipment includes a projector, organ, speakers, other music equipment, a safe and Wi-fi equipment at All Saints and St Philip and St James.
10
## **Notes to the Financial Statements continued**
|6(b)
**Investments (all endowment funds)**
Market value 1 January 2021
Annual revaluation
Market value 31 December 2021|£
92,064
12,950|
|---|---|
||**105,014**|
## **7 Current assets**
## **Debtors (Unrestricted funds)**
|Income tax recoverable
Other income due
Prepayments|**2021**
**£**
11,000
1,420
2,035
**14,455**|**2020**
**£**
14,000
206
2,080|
|---|---|---|
|||**16,286**|
## **8 Liabilities**
|Amounts falling due within one year
Creditors for goods and services|**2021**
**£**
2,726
**2,726**|**2020**
**£**
7,252|
|---|---|---|
|||**7,252**|
11
## **Notes to the Financial Statements continued**
## **9. Cash Balances**
|**.**
**Cash Balances**||
|---|---|
|Cash in hand and at bank
Short term deposits|**Unrestricted**
**Restricted Endowment**
**Total**
**Unrestricted**
**Restricted**
**Endowment**
**Total**
**Funds**
**Funds**
**Funds**
**2021**
**Funds**
**Funds**
**Funds**
**2020**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
2,300
7,550
-
**9,850**
31,759
1,555
-
**33,314**
37,018
17,321
2,982
**57,321**
40,253
24,117
2,982
**67,352**|
||**39,319**
**24,871**
**2,982**
**67,171**
**72,012**
**25,671**
**2,982**
**100,666**|
## **10. Funds**
Restricted Funds in 2021 comprise the Hand Bell Ringers Fund, music funds, the Gavin Jupp Memorial Fund, Mothers and Toddlers, AV Equipment, Mission in New Homes, All Saints Organ and funds for new equipment.
The Endowment Funds are managed by CCLA and comprise various funds set up in past years, which require income to be spent on the running costs of All Saints, St Phillip and St James and the churchyards.
## **11. Endowment Investment Funds**
|CBF Income shares
131001137S
Church Repair Anderson
131001138S
L I Frindsbury Paine
131001193S
Upnor Parish Room
131001212S
MD (Bonham Pennistone Bourne)
131001192S
Anderson
131001139S
Anderson Endowment
131001523S
Frindsbury QAB
CBF Fixed Interest
131001025F
Church Expenses|11,381
33,441
1,686
6,651
5,714
5,714
2,412
546|
|---|---|
||**67,546**|
12
## **Notes to the Financial Statements continued**
COIF funds 247790001T S Fulkes Charity 325350001T Newlands Field Charity 279710001T Lesser Parish Field Charity 053820001T J Rich National School
## **Total Endowment funds**
2,957 20,968 12,589 924 **37,439 105,014**
The PCC also holds £35,498 in designated funds in respect of the running of the parish hall and future repairs to the churches.
## **12. Fund Movements**
## **Summary of fund movements**
|Balance at 1 January 2021
Incoming resources
Resources expended
Investment gains
Transfer between funds
**Balance at 31 December 2021**|**Unrestricted Funds**
**Restricted**
**funds**
**Endowment**
**funds**
**Total**
General
Designated
**£**
**£**
**£**
**£**
**£**
659,406
37,.251
25,671
95,046
817,375
80,209
12,581
4,438
97,228
-95,138
-14,334
-625
-110,097
12,950
12,950
4,614
-4,614|
|---|---|
||**649,091**
**35,498**
**24,870**
**107,996**
**817,456**|
13
## **Notes to the Financial Statements continued**
## **13. Statement of cash flows**
|**Note**
**Cash flows from operating activities:**
**Net cash provided by (used in) operating activities**
**14**
purchase of equipment
purchase of fixtures and fittings
**Net cash provided by (used in) financing activities**
**cash at the beginning of the period**
**9**
**cash at the end of the period**
**9**|**2021**
**2020**
**£**
**£**
**-11,649**
**11,514**
-2,147
-8,300
-19,699|
|---|---|
||**-33,495**
**3,214**|
||**100,666**
**97,452**
**67,171**
**100,666**|
## **14. Reconciliation of net income/(expenditure) to net cash flow from operating activities**
|**Note**
**Net surplus / shortfall per the SOFA**
Adjustments for:
Depreciation
6(a)
Gain on investments
6(b)
(increase) / decrease in debtors
7
increase / (decrease) in creditors
8
**Net cash provided by (used in) operating activities**|**2021**
**2020**
**£**
**£**
**80**
**15,283**
3,917
2,067
-12,950
-5,765
1,829
-2,210
-4,526
2,139|
|---|---|
||**-11,649**
**11,514**|
14
## **Independent examiner's report on the accounts**
## **Section A Independent Examiner’s Report**
|**Report to the trustees/**
**members of**
**On accounts for the year**
**ended**
**Set out on pages**|THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL
PARISH OF FRINDSBURY WITH UPNOR & CHATTENDEN|THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL
PARISH OF FRINDSBURY WITH UPNOR & CHATTENDEN|THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL
PARISH OF FRINDSBURY WITH UPNOR & CHATTENDEN|
|---|---|---|---|
|||||
||31 December 2021|**Charity no**
**(if any)**|117928|
|||||
|||||
||I report to the trustees on my examination of the accounts of the above
charity (“the Trust”) for the year ended**31/12/2021**.|||
**Responsibilities and** As the charity's trustees, you are responsible for the preparation of the **basis of report** 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 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
**Independent** I have completed my examination. I confirm that no material matters have **examiner's statement** come to my attention in connection with the examination which gives me cause to believe that in, any material respect:
- the accounting records were not kept in accordance with section 130 of the Charities Act; or
- the accounts did not accord with the accounting records; or
- the accounts did 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.
* _Please delete the words in the brackets if they do not apply._
|**Signed:**
**Name:**
**Relevant professional**
**qualification(s) or body**
**(if any):**
**Address:**
||16/05/22|
|---|---|---|
||||
||Katherine Gray||
||||
||||
||||
||6 Colegate Drive||
||Bearsted||
||Kent ME14 4DP||
1
**IER**
## **Section B Disclosure**
Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).
**Give here brief details of any items that the examiner wishes to disclose** .
2
**IER**