St. Michael’s, Kirby
Annual Report and Financial Statements (Examined)
Year ending 31[st] December 2024
St Michael’s PCC has the responsibility of co-opera7ng with the incumbent, in promo7ng in the ecclesias7cal parish the whole mission of the Church, pastoral, evangelical, social and ecumenical. It also has the responsibility of maintaining the Church Hall in The Street, Kirby-le-Soken, and the Baker Hall at Kirby Cross.
Objec&ves and Ac&vi&es
The PCC is commiFed to enabling as many people as possible to worship at our church and to become part of our parish community at St. Michaels. The PCC maintains an overview of worship throughout the parish and makes sugges7ons on how our services can involve the many groups that live within our parish. Our services and worship put faith into prac7ce through prayer and scripture, music and sacrament.
When planning our ac7vi7es for the year, we have considered the Commission’s guidance on public benefit and the supplementary guidance on chari7es for the advancement of religion. We try to enable ordinary people to live out their faith as part of our parish community through:
-
Worship and prayer; learning about the Gospel; and developing their knowledge and trust in Jesus.
-
Provision of pastoral care for people living in the parish.
-
Missionary and outreach work.
To facilitate this work, it is important that we maintain the fabric of the Church of St Michaels.
Worship and Prayer
The PCC is keen to offer a range of services during the week and over the course of the year that our community find both beneficial and spiritually fulfilling.
All are welcome to aFend our regular services. As of May 2024 there were 72 parishioners on the Church Electoral Roll, 39 resident in the parish and 34 outside.
As well as our regular services, we enable our community to celebrate and thank God at the milestones of the journey through life. Through bap7sm and thanksgiving services we thank God for the giZ of life, in marriage public vows are exchanged with God’s blessing and through funeral services friends and family express their grief and give thanks for the life which is now complete in this world and to commend the person into God's keeping.
We have celebrated 3 bap7sms and 3 thanksgivings, and 2weddings and held 8 funerals in our church this year.
Administra&ve informa&on
St. Michael’s Church is situated in The Street, Kirby. It is part of the Diocese of Chelmsford within the Church of England. The correspondence address is Church Office, St Michael’s Church Hall, The Street, Kirby-le-Soken. The PCC is a body corporate (PCC Powers Measure 1956, Church Representa7on Rules 2011) and a charity currently excepted from registra7on with the Charity Commission.
Members of the PCC are either ex-officio or elected by the Annual Parochial Church Mee7ng (APCM) in accordance with the Church Representa7on Rules.
During the year of 2023 the following served as members of the PCC:
Incumbent: Revd Mark Holdaway Church Wardens: Mrs Daryl Burgoyne Deanery Synod Reps: Tony Easteal and Liz Walters Secretary: Liz Walters PCC: Alan Tanner, Julie Woodhouse, Colin Hamer, Aileen Kingsley, Deb Moss, Bill Woodhouse, Krys Singleton
The PCC operates through a number of commiFees and groups, which meet when necessary, and report back to the Council. These are:
Standing Commi,ee
This is the only commiFee required by law. It has the power to transact the business of the PCC between its mee7ngs, subject to any direc7ons given by the PCC.
Pastoral/Bereavement Visi6ng Team
This team meets with the incumbent to organise follow-up visits to all those in need in our parish. It has taken a break but hopes to return soon.
Church Building (Fabric) Sub-Commi,ee
This has started to meet again to discuss the poten7al repair work of the Tower and building.
Halls Sub-Commi,ee
Which has worked hard to administrate and prepare the Halls for hire, lease with the Yellow Brick Road Nursery and redecorate the Church Hall.
Finance Commi,ee
This meets to oversee and discuss the financial aspect of the church.
| Fund Fund balances brought forward Incoming Resources Outgoing Resources Transfers Gains and Losses Journal Entries Fund balances Carried forward |
Unrestricted General - General fund 40,449.83 68,278.15 77,294.43 4,545.23 - - 35,978.78 |
Sub-totals 40,449.83 68,278.15 77,294.43 4,545.23 - - 35,978.78 |
Designated Assistant - Ministry Assistant (2,471.54) - - 2,471.54 - - - HALLSCAP - Church Halls Capital Fund 100,000.00 - - - - - 100,000.00 Fabric - Church Fabric (5,271.00) - - - - - (5,271.00) Kitchen - Kitchen (coffee fund) 59.23 254.58 18.83 - - - 294.98 Children - Children's Work (359.33) - - - - - (359.33) |
Sub-totals 91,957.36 254.58 18.83 2,471.54 - - 94,664.65 |
Restricted Assistant - Ministry Assistant 7,016.77 - - (7,016.77) - - - Fabric - Church Fabric - - - - - - - FabrChurch - Church Building Fabric 25,777.96 - - - - - 25,777.96 Churchyard - Churchyard (Joyce Coverley Bequest) 382.99 - 840.00 - - - (457.01) Flower - Flower (Audrey Hill Fund) - - - - - - - Handbell - Handbell - - - - - - - Organ - Organ restoration fund - - - - - - - Hall - Church Hall Maintenance 342.43 - - - - - 342.43 ChurchHall - Church Hall Restoration 5,170.85 2,255.62 2,149.50 - - - 5,276.97 |
Sub-totals 38,691.00 2,255.62 2,989.50 (7,016.77) - - 30,940.35 |
Endowment JCross - June Cross Bequest 3,063.03 - - - - - 3,063.03 Chancel - Tithe Chancel - - - - - - - |
Sub-totals 3,063.03 - - - - - 3,063.03 |
Totals 174,161.22 70,788.35 80,302.76 - - - 164,646.81 |
(14 April 2025 10:21 am) Page 1 of 1 | |
|---|---|---|---|---|---|---|---|---|---|---|---|
St Michael's Kirby-le-Soken PCC
Receipts and Payments Account
For the period from 01 January 2024 to 31 December 2024
| Unrestricted | Designated | Restricted | Endowment | Total | Prior year | |
|---|---|---|---|---|---|---|
| funds | funds | funds | funds | funds | total funds | |
| Receipts | ||||||
| Planned giving | 20,984.00 | - | - | - | 20,984.00 | 25,146.04 |
| Collections and other giving | 8,504.45 | - | 70.00 | - | 8,574.45 | 5,743.24 |
| Other voluntary receipts | 8,266.44 | - | 305.00 | - | 8,571.44 | 21,174.01 |
| Gift Aid recovered | 6,885.20 | - | - | - | 6,885.20 | 6,860.77 |
| Other receipts | 14.59 | - | - | - | 14.59 | 3,028.59 |
| Activities for generating funds | 364.50 | 254.58 | 1,872.11 | - | 2,491.19 | 1,271.30 |
| Investment Income | 1,074.97 | - | 8.51 | - | 1,083.48 | 793.03 |
| Receipts from church activities | 22,184.00 | - | - | - | 22,184.00 | 20,900.00 |
| Total Receipts | 68,278.15 | 254.58 | 2,255.62 | - | 70,788.35 | 84,916.98 |
| Payments | ||||||
| Cost of generating funds | 35.01 | 18.83 | 116.70 | - | 170.54 | 138.00 |
| Missionary and Charitable Giving | 380.00 | - | - | - | 380.00 | 4,610.26 |
| Parish Share | 46,494.00 | - | - | - | 46,494.00 | 31,850.00 |
| Clergy and Staffing costs | 2,688.84 | - | - | - | 2,688.84 | 1,134.61 |
| Church Running Expenses | 12,654.47 | - | 1,572.00 | - | 14,226.47 | 10,655.19 |
| Hall Running Costs | 14,715.81 | - | 1,300.80 | - | 16,016.61 | 24,771.89 |
| Church Repairs & Maintenance | 326.30 | - | - | - | 326.30 | 11,545.38 |
| Total Payments | 77,294.43 | 18.83 | 2,989.50 | - | 80,302.76 | 84,705.33 |
| Excess of receipts over payments before transfer | (9,016.28) | 235.75 | (733.88) | - | (9,514.41) | 211.65 |
| Transfers: | ||||||
| Gross transfers between funds - in | 7,016.77 | 2,471.54 | - | - | 9,488.31 | 11,934.74 |
| Gross transfers between funds - out | (2,471.54) | - | (7,016.77) | - | (9,488.31) | (11,934.74) |
| Excess of receipts over payments before other gains | (4,471.05) | 2,707.29 | (7,750.65) | - | (9,514.41) | 211.65 |
| Net movement in funds | (4,471.05) | 2,707.29 | (7,750.65) | - | (9,514.41) | 211.65 |
| Reconciliation of funds | ||||||
| Excess of receipts over payments at beginning of the year | 40,449.83 | 91,957.36 | 38,691.00 | 3,063.03 | 174,161.22 | 173,949.57 |
| Excess of receipts over payments for the year | 35,978.78 | 94,664.65 | 30,940.35 | 3,063.03 | 164,646.81 | 174,161.22 |
| Represented by | ||||||
| Unrestricted | ||||||
| General fund | 35,978.78 | - | - | - | 35,978.78 | 40,449.83 |
| Designated | ||||||
| Children's Work | - | (359.33) | - | - | (359.33) | (359.33) |
| Church Fabric | - | (5,271.00) | - | - | (5,271.00) | (5,271.00) |
| Church Halls Capital Fund | - | 100,000.00 | - | - | 100,000.00 | 100,000.00 |
| Kitchen (coffee fund) | - | 294.98 | - | - | 294.98 | 59.23 |
| Ministry Assistant | - | - | - | - | - | (2,471.54) |
| Restricted | ||||||
| Church Building Fabric | - | - | 25,777.96 | - | 25,777.96 | 25,777.96 |
| Church Hall Maintenance | - | - | 342.43 | - | 342.43 | 342.43 |
| Church Hall Restoration | - | - | 5,276.97 | - | 5,276.97 | 5,170.85 |
| Churchyard (Joyce Coverley Bequest) | - | - | (457.01) | - | (457.01) | 382.99 |
| Ministry Assistant | - | - | - | - | - | 7,016.77 |
| Endowment | ||||||
| June Cross Bequest | - | - | - | 3,063.03 | 3,063.03 | 3,063.03 |
(14 April 2025 10:19 am) Page 1 of 1
St Michael's Kirby-le-Soken PCC
Analysis of Receipts and Payments Selected period: 01 January 2024 to 31 December 2024
| Total General Designated Restricted Endowment This year Last year |
|
|---|---|
| Receipts Planned giving 0101 - Gift Aid - Bank 0110 - Gift Aid - Envelopes 0201 - Other planned giving 0913 - Floodlights Planned giving Totals Collections and other giving 0301 - Loose plate collections 0401 - Regular gift days 0501 - One-off Gift Aid gifts Collections and other giving Totals Other voluntary receipts 0410 - Giving through church boxes 0510 - Gifts of quoted securities 0550 - Donations ( Non Gift Aid ) 0555 - Ministry Assistant 0701 - Legacies 0801 - Recurring grants 08A1 - Non-recurring one-off grants Other voluntary receipts Totals Gift Aid recovered 0601 - Tax recoverable on Gift Aid Gift Aid recovered Totals Other receipts 0551 - Printer income 0901 - Other funds generated Inc. Furlough 1310 - Insurance claims 1320 - Surplus - sales of fixed assets 1400 - Unknown receipts Other receipts Totals Activities for generating funds 0560 - Noah's Ark 0910 - Fundraising 0911 - Parish Lunches 0912 - Coffee surplus 1250 - Magazine income - advertising 1260 - Parish magazine sales 4220 - Bookstall sales - fund raising |
18,989.00 - - - 18,989.00 17,520.00 800.00 - - - 800.00 4,539.00 720.00 - - - 720.00 1,320.00 475.00 - - - 475.00 1,767.04 |
| 20,984.00 - - - 20,984.00 25,146.04 5,624.45 - 70.00 - 5,694.45 5,743.24 - - - - - - 2,880.00 - - - 2,880.00 - |
|
| 8,504.45 - 70.00 - 8,574.45 5,743.24 480.45 - - - 480.45 181.78 - - - - - - 1,785.99 - 305.00 - 2,090.99 7,392.23 - - - - - 10.00 6,000.00 - - - 6,000.00 7,000.00 - - - - - - - - - - - 6,590.00 |
|
| 8,266.44 - 305.00 - 8,571.44 21,174.01 6,885.20 - - - 6,885.20 6,860.77 |
|
| 6,885.20 - - - 6,885.20 6,860.77 - - - - - - 14.59 - - - 14.59 3,028.59 - - - - - - - - - - - - - - - - - - |
|
| 14.59 - - - 14.59 3,028.59 - - - - - - 165.00 - 1,223.91 - 1,388.91 1,014.10 199.50 - 648.20 - 847.70 197.50 - 254.58 - - 254.58 59.70 - - - - - - - - - - - - - - - - - - |
(14 April 2025 10:18 am) Page 1 of 4
Total General Designated Restricted Endowment This year Last year
| 4240 - Church hall lettings - fund raising Activities for generating funds Totals Investment Income 1001 - Dividends 1020 - Bank and building society interest 1030 - Rent from lands or buildings Investment Income Totals Receipts from church activities 0561 - Holiday Club etc 0562 - Weekend away 0914 - Crossways Church 1101 - Fees for weddings and funerals 1230 - Church hall lettings 1231 - Baker Hall lettings 4210 - Bookstall sales to promote objectives 914 - FEAST Receipts from church activities Totals Receipts Grand Totals |
- - - - - - |
|---|---|
| 364.50 254.58 1,872.11 - 2,491.19 1,271.30 - - - - - - 1,074.97 - 8.51 - 1,083.48 793.03 - - - - - - |
|
| 1,074.97 - 8.51 - 1,083.48 793.03 - - - - - - - - - - - - - - - - - - 2,490.00 - - - 2,490.00 2,708.00 10,150.00 - - - 10,150.00 8,669.00 9,544.00 - - - 9,544.00 9,523.00 - - - - - - - - - - - - |
|
| 22,184.00 - - - 22,184.00 20,900.00 |
|
| 68,278.15 254.58 2,255.62 - 70,788.35 84,916.98 |
|
| Payments Cost of generating funds 1701 - Fees paid to fund raisers 1710 - Costs of applying for grants 1730 - Costs of fetes & other events 1731 - Parish Lunch expenses 1732 - Coffee Expenses 1734 - Vintage Club expenses 1736 - Crossways Church Food 1740 - Investment management costs 2313 - Church Office photocopier 2591 - Glebe Rent 4720 - Costs of stewardship campaign Cost of generating funds Totals Missionary and Charitable Giving 1733 - FEAST 1801 - Giving to missionary societies 1830 - Giving - relief and development agencies 1850 - Home mission 1851 - Home mission (children) 1852 - Parish Lunch proceeds donations 1853 - Retirment and other gifts 1870 - Secular charities Missionary and Charitable Giving Totals |
- - - - - - - - - - - - - - - - - - - - 116.70 - 116.70 - - 18.83 - - 18.83 - - - - - - - - - - - - - - - - - - - (10.99) - - - (10.99) - 46.00 - - - 46.00 138.00 - - - - - - |
| 35.01 18.83 116.70 - 170.54 138.00 - - - - - - - - - - - 242.77 - - - - - - 330.00 - - - 330.00 900.00 - - - - - 3,467.49 - - - - - - - - - - - - 50.00 - - - 50.00 - |
|
| 380.00 - - - 380.00 4,610.26 |
(14 April 2025 10:18 am) Page 2 of 4
| Total General Designated Restricted Endowment This year Last year |
|
|---|---|
| Parish Share 1910 - Ministry parish share etc 1911 - Fees payable to Diocese 4901 - Stipends quota Parish Share Totals Clergy and Staffing costs 2001 - Assistant staff costs 2050 - Salary of parish administrator 2101 - Working expenses of incumbent 2311 - Parish Office - paper 2312 - Parish office postage 2370 - Visiting speakers / locums 4150 - Vicar's telephone Clergy and Staffing costs Totals Church Running Expenses 1735 - Weekend Away 2170 - Education 2201 - Parish training and mission 2301 - Church running - insurance 2310 - Church office - telephone 2320 - Organ / piano tuning 2321 - Organist and music group 2330 - Church maintenance 2331 - Cleaning 2340 - Upkeep of services 2350 - Upkeep of churchyard 2360 - Administration 2401 - Church running - electric 2430 - Church running - oil 2501 - Magazine expenses 4440 - Church running - heating and lighting Church Running Expenses Totals Hall Running Costs 2520 - Church Hall Refuse 2521 - Baker Hall Refuse 2522 - Church Hall cleaner 2523 - Church Hall cleaning materials 2524 - Baker Hall Cleaner 2525 - Baker Hall cleaning materials 2530 - Church Hall running - electricity 2531 - Baker Hall Electricity 2540 - Church Hall running - gas 2541 - Baker Hall Gas 2550 - Church Hall running - insurance 2551 - Baker Hall Insurance 2560 - Church Hall running - maintenance 2561 - Baker Hall Maintenance |
46,494.00 - - - 46,494.00 31,850.00 - - - - - - - - - - - - |
| 46,494.00 - - - 46,494.00 31,850.00 - - - - - - - - - - - - 2,441.84 - - - 2,441.84 1,134.61 - - - - - - - - - - - - 247.00 - - - 247.00 - - - - - - - |
|
| 2,688.84 - - - 2,688.84 1,134.61 - - - - - - - - - - - - - - - - - - 2,793.59 - - - 2,793.59 2,640.12 469.88 - - - 469.88 471.85 456.00 - - - 456.00 210.00 1,300.00 - - - 1,300.00 1,079.00 2,602.00 - 732.00 - 3,334.00 1,926.82 167.00 - - - 167.00 - 371.71 - - - 371.71 123.00 150.00 - 840.00 - 990.00 117.01 2,498.99 - - - 2,498.99 705.83 886.12 - - - 886.12 709.17 959.18 - - - 959.18 2,672.39 - - - - - - - - - - - - |
|
| 12,654.47 - 1,572.00 - 14,226.47 10,655.19 588.84 - - - 588.84 490.52 - - - - - - 2,848.32 - - - 2,848.32 2,529.78 - - - - - - - - - - - - - - - - - - 1,469.64 - - - 1,469.64 1,187.65 1,446.56 - - - 1,446.56 1,368.94 1,295.20 - - - 1,295.20 1,208.09 945.64 - - - 945.64 705.36 1,263.00 - - - 1,263.00 1,199.00 845.00 - - - 845.00 805.00 533.00 - 1,300.80 - 1,833.80 13,103.68 1,150.00 - - - 1,150.00 132.00 |
(14 April 2025 10:18 am) Page 3 of 4
| Total General Designated Restricted Endowment This year Last year |
|
|---|---|
| 2570 - Hall running - telephone 2580 - Church Hall running - water 2581 - Baker Hall Water 2582 - Baker Hall - advertising Hall Running Costs Totals Church Repairs & Maintenance 2701 - Church major repairs - structure 2710 - Church major repairs - installation 2715 - Church Minor repairs - installation 2720 - Church interior and exterior decorating 2730 - Handbells Church Repairs & Maintenance Totals Hall Repairs & Maintenance 2801 - Hall + major repairs - structure 2820 - Hall + major repairs - installation 2830 - Hall + interior and exterior decorating 2840 - Other PCC property upkeep 2940 - Unknown payments Hall Repairs & Maintenance Totals New Building work 2901 - New building parsonage house 2910 - New building house for curate 2920 - New building Church 2930 - New building Hall New Building work Totals Governance Costs 2601 - Governance costs examination/audit fee Governance Costs Totals Payments Grand Totals |
- - - - - 66.00 236.35 - - - 236.35 849.59 2,094.26 - - - 2,094.26 1,126.28 - - - - - - |
| 14,715.81 - 1,300.80 - 16,016.61 24,771.89 - - - - - 11,215.44 - - - - - - 326.30 - - - 326.30 329.94 - - - - - - - - - - - - |
|
| 326.30 - - - 326.30 11,545.38 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - |
|
| - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - |
|
| - - - - - - - - - - - - |
|
| - - - - - - |
|
| 77,294.43 18.83 2,989.50 - 80,302.76 84,705.33 |
(14 April 2025 10:18 am) Page 4 of 4
St Michael's Kirby-le-Soken PCC
Statement of Assets and Liabilities (by code) As at: 31 December 2024
| Class and nominal code | General (Unrestricted) Designated Restricted Endowment Total Last year |
|---|---|
| Fixed Asset - Heritage assets 3000: Freehold-Church Halls (Historical Cost) - 100,000.00 - - 100,000.00 100,000.00 Total - 100,000.00 - - 100,000.00 100,000.00 Current Asset - Cash At Bank And In Hand 6501: Barclays current account 30555703 41,804.44 (63.31) (17,747.48) - 23,993.65 33,737.23 6502: Barclays Churchyard Account 03212068 3,470.59 (895.00) (848.51) - 1,727.08 2,567.08 6505: Barclays deposit acc - Other 73583406 (24,924.56) 29,729.00 - 28.00 4,832.44 4,778.63 6506: Barclays Building Account 83469034 10.22 (34,150.00) 50,982.62 - 16,842.84 16,655.28 6507: Barclays Bus. Prem Church Hall Rest 2346 2,000.00 - (940.72) - 1,059.28 - 6510: CCLA (CBF) deposit account 13,503.76 - - 3,035.03 16,538.79 15,705.19 6590: Cash in hand (39.96) 43.96 (4.00) - - - 6593: Churchyard Cash in hand 154.29 - (154.29) - - - Total 35,978.78 (5,335.35) 31,287.62 3,063.03 64,994.08 73,443.41 Liability - Agency Accounts 6699: Agency collections - - 347.27 - 347.27 (717.81) Total - - 347.27 - 347.27 (717.81) Net total assets 35,978.78 94,664.65 30,940.35 3,063.03 164,646.81 174,161.22 |
- 100,000.00 - - 100,000.00 100,000.00 |
| Represented by General (Unrestricted) 35,978.78 - - - 35,978.78 40,449.83 Designated - Assistant - - - - - (2,471.54) Designated - Children - (359.33) - - (359.33) (359.33) Designated - Fabric - (5,271.00) - - (5,271.00) (5,271.00) Designated - HALLSCAP - 100,000.00 - - 100,000.00 100,000.00 Designated - Kitchen - 294.98 - - 294.98 59.23 Restricted - Assistant - - - - - 7,016.77 Restricted - ChurchHall - - 5,276.97 - 5,276.97 5,170.85 Restricted - Churchyard - - (457.01) - (457.01) 382.99 Restricted - FabrChurch - - 25,777.96 - 25,777.96 25,777.96 Restricted - Hall - - 342.43 - 342.43 342.43 Endowment - JCross - - - 3,063.03 3,063.03 3,063.03 Total 35,978.78 94,664.65 30,940.35 3,063.03 164,646.81 174,161.22 |
35,978.78 - - - 35,978.78 40,449.83 - - - - - (2,471.54) - (359.33) - - (359.33) (359.33) - (5,271.00) - - (5,271.00) (5,271.00) - 100,000.00 - - 100,000.00 100,000.00 - 294.98 - - 294.98 59.23 - - - - - 7,016.77 - - 5,276.97 - 5,276.97 5,170.85 - - (457.01) - (457.01) 382.99 - - 25,777.96 - 25,777.96 25,777.96 - - 342.43 - 342.43 342.43 - - - 3,063.03 3,063.03 3,063.03 |
(14 April 2025 10:16 am) Page 1 of 1
CHARITY COMMISSION FOR ENGLAND AND WALES Independent examinerfs report on the accounts Section A Independent Examiner's Report Report to the trusteesl members of - Le - stJLtrl ecc On accounts for the year ended Charity no (if any) 112EJl Set out on pages I report to the trustees on my examination of the accounts of thè above charity ('Ihe Trust.) for the year ended 31 SL Ci CEffl&aL kn2L* Responsibllltles and As the charity trustees of the Trust, you are responsible for the preparation basls of report of the accounts in accordance with the requirements of the Charities Act 2011 (Ihe 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 the applicable Directions given by the Charity Commission under section 145(5}{b) of the Act. I have completed my examination. I confimi that no material matter5 have come to my attention (other than thal disclosed below ') in ¢onne¢tion with the examination which gNes me cause to believe that in, any material respect.. a¢¢ounting records were not kept in a¢¢ordan¢e with section 130 of the Act or the accounts do not accord with the accounting records Independent examIneS statement I have no con¢ems and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached. Please delet8 the words in the brackets if they do not apply. Signed: Date: Name: i T Relevant professional qualification{s> OT body (if anyl: (4 Lc(J Address: IER October 2018
Section B Disclosure Only Gomplete if the examiner needs to highlight matters of concern (see CC32, Independent examination of charity accounts.. directions and guidance for examiners). Give here brief detsils of any items that the examiner wishes to disclose. IER October 2018