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2023-12-31-accounts

Vicar’s Report 2023 APCM

St Paul’s Church Report

As a church here at St Paul’s in early January we start the Fit For Mission journey of being part of Church St Helens, which at first seem to be a very challenging unease journey, with more questions than answers, but as we have travelled along the journey it seems to have come a little easier, with the clergy of those who had voted to join Fit For Mission meeting every Tuesday and which is called the Clergy Leadership Team.

The fist part of the journey that we undertaken as a Church was to look at a Pyramid review, this were a member of the Diocese Fit For Mission Team came to meet the Church members of St Paul’s to look at our strengths and weakness, looking at Community, Discipleship, Worship, Mission and Leadership, putting in place a mission statement “Come alongside our Community in Blackbrook to make Disciples”

As a clergy team, we put an action plan into place to elect a Mission and Growth Team and a Wardens Team, during the month of May we preached on Jesus sending the 72 out, how we in today world have to sent out into our communities and is God calling you to serve on one of these teams.

We have carried on with our prayer triplets who meet during the month to focus on Prayer, which on a personal note as been a great blessing to us as a Church.

We have held Messy Good Friday and Messy Christmas for families within our community and during the year we were invited to be a part of St Mary’s School quiet day focusing on prayer with team of 6 people leading both infants and juniors in different prayer activities.

All in all God has really blessed us and we look forward to what is yet to come.

Rev Clive Doran

Part way through the year, the decision was made for the clergy to adopt a church each to focus on the transition to becoming Church St Helens. Clive took over responsibility for St Peter’s, Mark (Curate) was already looking after St Philip’s, and Joe would take over at St Paul’s.

The primary focus has been to appoint the Growth and Vision Team and Wardens to reimagine ministry and mission in Blackbrook with the renewed vision.

A significant opportunity for this was through St Paul’s 50[th] anniversary celebrations. Various events, activities and celebrations were planned throughout October to December, and included welcoming previous incumbents as guest preachers. The big focus during that time was “looking back, but not going back, rather looking back and being inspired by God for our future.” That remains central to our vision going forward into 2024.

Part of this has been to refresh our Sunday worship with a new pattern of services under the principles of simplicity, creativity and strategy. It has also involved praying and planning using the Pyramid Review “marks” of a worship community: Community, Mission, Discipleship, Worship and Leadership to develop these areas which included running Alpha, renewing Lunch Club, and revitalising the relationship with the Church and Preschool. All while existing regular communities such as Tiddlers and Gladness continue to flourish.

Rev Joe Magill

ST. PAUL'S CHURCH

ACCOUNTS FOR THE YEAR TO 31 DECEMBER 2023

PCC ACCOUNTS TO 31 DECEMBER 2023

E OF LIVERPOOL

We have recreated working examples of the layouts for the new accounting requirements of the Charities Act 1993 & the Church Accounting Regulations 1997.

sclaimer

These worksheets are intended as a guide only to illustrate the principles when considering the application of the prescribed accounting rocedures.

actice and understanding but it has no gal validity.

ation and for more details you should refer ulations prepared by the working party of the ance of the Church of England.

ore information: rces Department se of Liverpool Church House 1 Hanover Street Liverpool L1 3DW

Tel: 0151-709-9722

Welcome

Introduction

We have recreated a working examples of the layouts for the new accounting requirements of the Charities Act 1993, the Charities SORP (FRS102) Second Edition 2019 and the Church Accounting Regulations 1997.

This is not a computer program.

This is a collection of inter-related worksheets which, with alteration to suit your parish, may assist in the production of the year end accounts.

It is necessary to start each year afresh and input the previous years figures to provide comparatives.

Ensure you have taken a master copy of this disc and you back-up your data regularly.

NOTE : For Accrual Accounts :-

Worksheet Notes Incoming Resources & Notes Resources Used refers to the SOFA.

Worksheet Notes Resources Used 2 refers to the items found in the Balance Sheet and explanation of Fund details.

Instructions for Use

Step 1. Print off this page for reference.

Step 2. Complete the questions asked on worksheet PARISH DETAILS. These details will then appear at all relevent places.

NOTE : For Accrual Accounts :-

Complete the worksheets NOTES INC2 & NOTES EXP & NOTES EXP2 before the SOFA & BALANCE SHEET. The bulk of the SOFA & Balance Sheet will be produced from the totals generated in the 'NOTES'.

In the Notes to the Financial Statements - the following should only be completed after all other notes :- Analysis of Net Assets note 6, Fund Details note 9, Designated Funds note 10 & Restricted Funds note 11.

Some items in the SOFA and Balance Sheet need to be input manually for the current year ie. Gains & Losses on Investments and some of the items in Current Assets.

Also in the SOFA while the current year balance b/fwd is generated from the previous year balance c/fwd, a 'Whoops' message will appear until the total is separated across the funds and input manually.

NOTE : For Receipts & Payments Accounts :-

Complete the FINANCIAL STATEMENTS GEN.FUNDS & then the FINANCIAL STATEMENTS OTHER FUNDS. Complete each individual line figures ( left hand side) from your records. The 'Totals' will be produced for you. Then complete the STATEMENT OF ASSETS as required.

If you see any 'Whoops' messages this means that you need to check where the relevant figures have come from and . correct as necessary eg: the Total Across does not equal the Total Down.y p y g range.

Check to see that the totals have been transferred correctly to the SOFA & Balance Sheet and input any other required information.

Step 7. Amend ACCOUNTING POLICIES sheet to incorporate your parish's approach

Step 8. When all pages have been produced (see note below ) input the relevant page number at the top right handcorner of . each page.

NOTE

Additional material that MUST be produced & included in the Annual Accounts document :-

Annual Report

Independent Examiners Report

Also we suggest that you produce a front cover giving :-

Name of the Church Title of the report including year Name and address of the Incumbent/Clergy Name and address of the Bank Name and address of the Independent Examiner

Parish Details

Variables to be answered

Start in this column PCC Name (IN CAPITALS) ******** St Paul`s Blackbrook Year (e.g. 1990) ******** 2023 Name of signature 1 on accounts: ****** Rev J.Magill Name of signature 2 on accounts ***** Mr. Anthony Morrison *Name of Independent Examiner ****** Mr. P.Basnett Professional Qualifications of Independent Examiner (if any) Address of Independent Examiner ***** 64 Claremount Rd Wallasy Merseyside CH45 6UD *Date of Accounts approval by PCC (e.g. 23 March 1991) * 18th April 2024 Date of Independent Examiner's Report (e.g. 24 March 1991) 07th April 2024

Notes

Page 4

Page 1

St Paul`s Blackbrook ANNUAL REPORT For the year ended 31 December 2023

USE WORD!!!!!

Page 1

PAROCHIAL CHURCH COUNCIL OF St. PAUL'S, BLACKBROOK

Independent Examiner's Report to the PCC of St.Paul's, Blackbrook

This report on the accounts of the PCC for the year ended 31st December 2023, which are set out on pages 7 to 13 , is in respect of an examination carried out under Regulation 3 (3) of the Church Accounting Regulations 2006 ('The Regulations') and s43 of the Charities Act 1993 ('The Act')

Respective responsibilities of the PCC and the Examiner

As the members of the PCC you are responsible for the preparation of the accounts. You consider that the audit requirement of the Regulations and s.43(2) of the Act does not apply. It is my responsibility to issue this report on those financial statements in accordance with the terms of the Regulations.

Basis of Independent Examiner's Report

My examination was carried out in accordance with the General Directions given by the Charity Commission under s.43(7)(b) of the Act and to be found in the Church guidance, 2006 edition, That examination includes a review

of the accounting records kept by the PCC and a comparison of the accounts with those records. It also includes considering any unusual items or disclosures in the financial statements and seeking explanations from you as trustees concerning any such matters.

The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.

Independent Examiner's Statement

Basis for qualified opinion on financial statements

In connection with my examination, except for the matter set out

in the ‘basis for qualified opinion on the financial statements’ above , no matter has come to my attention :

to prepare financial statements which accord with the accounting records and comply with the requirements of the Act and the Regulations

have not been met: or

The notes on pages 5 to 6 form part of these accounts

Paul Basnett 64 Claremount Road Wallasey Merseyside CH45 6UD 07th April 2024

PAROCHIAL CHURCH COUNCIL OF ST.PAUL'S BLACKBROOK NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2023

Page 2

1. ACCOUNTING POLICIES

The financial statements have been prepared in accordance with the Church Accounting Regulations 2006 together with applicable accounting standards and the SORP (2005). 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 main affiliation to another body, nor that are informal gatherings of church members.

Funds

Unrestricted funds represent the funds of the PCC that are not subject to any restrictions regarding their use and are available for application on the general purposes of the PCC. Funds designated for a particular purpose by the PCC, are also unrestricted.

Restricted funds represent donations or grants received for a specific object or invited by the PCC for a specific object. The funds may only be expended on the specific object for which they were given. Any balance remaining unspent at the end of each year must be carried forward as a balance on that fund. The PCC does not usually invest separately for each fund.

Incoming Resources

Planned giving, collections and donations are recognized when received. Tax refunds are recognized when the incoming resource 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 recognized when it is receivable. All incoming resources are accounted for gross.

Resources Expended

Grants and donations are accounted for when paid over, or when awarded, if that award creates a binding or constructive obligation on the PCC. The diocesan parish share is accounted for when due. Amounts received specifically for mission are dealt with as restricted funds. All other expenditure is generally recognized when it is incurred and is accounted for gross.

Fixed Assets

No value is placed on movable Church furnishings held by the Churchwardens on special trust for the PCC and which require a faculty for disposal. The PCC considers this to be an inalienable property. All expenditure incurred during the year on consecrated or benefice buildings and movable church furnishings, whether maintenance or improvement, is written off in the SOFA.

Page 3

PAROCHIAL CHURCH COUNCIL OF ST.PAUL'S BLACKBROOK

STATEMENT OF FINANCIAL ACTIVITIES For the year ended 31 December 2023

Note
INCOMING RESOURCES
Voluntary income
2
Activities for generating funds
3
Income from investments
4
Church activities
5
Other incoming resources
6
TOTAL INCOMING RESOURCES
RESOURCES USED
Fundraising costs
7
Church activities
8
Governance costs
9
TOTAL RESOURCES EXPENDED
NET INCOMING / (OUTGOING) RESOURCES
TRANSFER BETWEEN FUNDS
NET MOVEMENT IN FUNDS
Balances brought forward at 01.01.23
Balances carried forward at 31.12.23		 Unrestricted

Funds
£
38,212.93
1,558.09
11.00
2,701.00
0.00
42,483.02
0.00
49,222.51
350.00
49,572.51
-7,089.49
1,168.42
-5,921.07
16,471.22
10,550.15		 Restricted
Funds
£
75,035.00
4.00
0.00
1,965.09
0.00
77,004.09
0.00
73,097.99
0.00
73,097.99
3,906.10
-1,168.42
2,737.68
25,013.26
27,750.94		 TOTAL FUNDS
2023
2022
£
£
113,248
85,500
1,562
908
11
4
4,666
9,110
0
0
119,487
95,521
0
0
122,321
93,078
350
350
122,671
93,428
-3,183
2,093
-3,183
2,093
41,484
39,391
38,301
41,484		 TOTAL FUNDS
2023
2022
£
£
113,248
85,500
1,562
908
11
4
4,666
9,110
0
0
119,487
95,521
0
0
122,321
93,078
350
350
122,671
93,428
-3,183
2,093
-3,183
2,093
41,484
39,391
38,301
41,484
95,521
0
93,078
350
93,428
2,093
2,093
39,391
41,484

The notes on pages 5 to 6 form part of these accounts

PAROCHIAL CHURCH COUNCIL OF ST.PAUL'S BLACKBROOK PAROCHIAL CHURCH COUNCIL OF ST.PAUL'S BLACKBROOK PAROCHIAL CHURCH COUNCIL OF ST.PAUL'S BLACKBROOK Page 4
BALANCE SHEET AS AT 31ST DECEMBER 2023
Note 2023 2,022
£ £
CURRENT ASSETS
Debtors 12 0 1,200
Cash at bank and in hand 40,901 44,701
40,901 45,901
LIABILITIES: AMOUNTS FALLING
DUE WITHIN ONE YEAR 13 2,600 4,417
NET CURRENT ASSETS 38,301 41,484
NET ASSETS 38,301 41,484
FUNDS 14
Unrestricted 10,550 16,601
Restricted 27,751 24,883
38,301 41,484

Approved by the Parochial Church Council on and signed on its behalf by

Rev J.Magill
A.Morrison
The notes on pages 5 to 6 form part of these accounts

Page 5

PAROCHIAL CHURCH COUNCIL OF ST. PAUL'S BLACKBROOK NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 December 2023

INCOMING RESOURCES
2
Voluntary Income
Planned Giving:
Tax efficient Planned Giving
Income Tax recoverable
Other
Payroll Giving/ CAF Vouchers
Collections
Gift Days
Donations
Recurring Grants
One Off Grant
3
Activities for generating funds
Summer Fayre income
Christmas fayre Income
Plant Sale
Church Bookstall
Miscellaneous fundraising income
4
Income from investments
Bank Interest
5
Income from church activities
Playgroup income
Wedding and funeral fees received
Hall Hire
Tiddlers
MAMS
Children's work
Memorial
6
Other incoming resources
TOTAL INCOMING RESOURCES		 Unrestricted
Funds
£
22,668
7,042
2,079
0
3,820
0
1,920
684
38,213
0
0
1,022
536		 Restricted
Funds
£
240
0
0
0
74,795
75,035
0
4		 TOTAL FUNDS
2,023
2022
£
£
22,668
23,461
7,042
6,758
2,319
2,091
0
0
3,820
4,924
0
0
1,920
2,707
74,795
44,060
684
1,500
113,248
85,500
0
0
0
0
1,022
898
0
0
540
10
1,558 4 1,562
908
11
491
2,210		 0
1,312
438
0
0
215		 11
4
1,312
5,830
491
501
2,210
1,929
438
380
0
0
0
0
215
470
2,701 1,965 4,666
9,110
0
42,483		 0
77,004		 0
0
119,487
95,521

PAROCHIAL CHURCH COUNCIL OF ST.PAUL'S BLACKBROOK NOTES TO THE FINANCIAL STATEMENTS (Continued) For the year ended 31 December 2023

RESOURCES EXPENDED


7
Fundraising costs
Bookstall costs
Fundraising events
8
Church activities
Missionary and charitable giving
Diocesan Parish Share
Clergy Expenses
Clergy Expenses -telephone
Parsonage Costs
Water rates
Assistant Staff
Organist fees
Verger fees
Rent
Gas
Electricity
Water metered supply
Telephone
Insurance
Window cleaner
Fire & Safety maintenance
Repairs & Maintenance
Heating system
Playgroup Running costs
Costs of Services
Tiddlers
Children's work
Luncheon Club
Building Fund
Wage costs-Playgroup
Photocopier
Printing, postage & stationery
CCL/ PRS Licenses
Support costs
Sundry Expenses		 Unrestricted Restricted
Funds
Funds
£
£
0
0
0
0
5,450
31,411
264
0
3,000
0
420
0
30
0
4,197
549
536
0
1,691
0
222
2,654
1,824
3,895
273
0
602
0
0
0
0
63,150
904
388
390
330
140
49,223
73,098		 TOTAL
2,023
£
0
0
0
5,450
31,411
264
0
3,000
0
420
0
30
0
4,197
549
536
0
1,691
0
222
2,654
1,824
3,895
273
602
0
0
0
63,150
904
388
390
330
140
122,321

9
Governance costs
Independent examination
TOTAL RESOURCES EXPENDED
10
Missionary and charitable giving
Bible Society
CMS/SAMS
TEAR Fund
Scripture Union
CPAS
Hope Centre
St Marys Primary
Ashurst Primary
Willowbrook Hospice
Chain Lane Community Centre
11
Staff Costs
Wages and Salaries		 Unrestricted Restricted
TOTAL FUNDS
Funds
Funds
2,023
£
£
£
350
0
350
49,573
73,098
122,671
0
0
250
250
1,550
1,550
1,100
1,100
0
0
1,000
1,000
250
250
250
250
800
800
250
250
5,450 0
5,450
2,023
£
59,214		 Unrestricted Restricted
TOTAL FUNDS
Funds
Funds
2,023
£
£
£
350
0
350
49,573
73,098
122,671
0
0
250
250
1,550
1,550
1,100
1,100
0
0
1,000
1,000
250
250
250
250
800
800
250
250
5,450 0
5,450
2,023
£
59,214		 TOTAL FUNDS
2,023
£
350
122,671
0
250
1,550
1,100
0
1,000
250
250
800
250
5,450 0
5,450
2,023
£
59,214

During the year the PCC employed a number of playgroup workers, none of whom earned more than £60,000 p.a. The trustees received £nil remuneration during the year.

12
Debtors
Income Tax recoverable
13
Liabilities: Amounts falling due within one year
Uncleared cheques
Independent examiner
Tiddlers cash transfer
Assigned fees		 2,023
£
0
2,023
£
2,050
350
200
0

2,600

14 Analysis of Net Assets by Fund

Analysis of Net Assets by Fund
Current Assets
Current Liabilities
Fund balance		 Unrestricted
Funds
£
11,100
550
10,550		 Restricted
Funds
£
29,801
2,050
27,751
15
Unrestricted Funds
The closing balance of Unrestricted Funds comprised the following:
General Funds		 2,023
£
10,550

16 Restricted Funds

estricted Funds
Mission Fund
Appeal Fund
In Focus (Youth Group)
Building Fund
Memorial Fund
Luncheon Club
Children's work
Gladness Choir
MAMS Group
Pre-school provision
PlayGroup
Tiddlers		 Transfers
2,557
3,432
240
3,400
0
0
0
0
0
0
0
0
0
1,239
0
215
0
0
0
0
0
0
4
0
0
0
0
0
0
0
8,207
0
13,007
-4,800
76,107
67,046
3
200
438
602
Balance
01.01.23
Incoming
Resources
Outgoing
Resources
25,013
-1,168
77,004
71,048

Page 6

FUNDS 2,022 £

0 0 0 4,067 25,794 159 0 3,000 0 253 50 60 0 3,220 1,836 581 0 1,550 0 414 4,222 144 5,797 224 327 310 0 0 38,257 1,744 281 379 409 0 93,078

TOTAL FUNDS 2,022 £

350 93,428

0 0 1,567 1,000 0 500 250 0 750 0 4,067 2,022 £ 38,257 2,022 £ 1,200

2,022 £ 4,067 350 0 0

4,417

Total £ 40,901 2,600 38,301

2,022 £ 16,601

Balance 31.12.23 2,829 0 0 0 1,454 0 4 0 0 8,207 17,269 38

29,801

Return of Parish Finance
January to December 2023		 Return of Parish Finance
January to December 2023		 Church Number: 768 Deanery: St Helens Deanery: St Helens Deanery: St Helens
Church Name: St Paul Blackbrook, Parr Diocese: Liverpool
INCOMING RESOURCES UNRESTRICTED
RESTRICTED
(nearest £)
(nearest £)		 RESOURCES EXPENDED
UNRESTRICTED
RESTRICTED
(nearest £)
(nearest £)
1
2
3
4
6
6a
7
8
A
9
10
11
12
13
B
14
15
16
C
G		 Donatons and Legacies Raising Funds
Tax efcientplannedgiving 22,668 Fund-raisingactvites(costs andpayments) -
Otherplannedgiving 2,079 Charitable Actvites
Collectons at services 3,820 Missiongivingand donatons - 5,450
All othergivingand voluntaryreceipts,including 1,920 240 Diocesanparish share contributon 31,411
Special Appeals(recurringand one-of) Salaries,wages and honararia 30 63,150
Gif Aid recovered 5,792 Clergyand staf expenses 3,684
Gif Aid Small Donatons Scheme repayment 1,250 Church expenses: Mission and evangelism costs
Legacies received(capital value) a. Church runningexpenses 2,424 4,498
Grants(include recurringand one-of) 684 74,795 b. Church buildingmaintenance costs 4,701
**SUB-TOTAL Donatons and Legacies: ** £ 38,213 £ 75,035 c. Church buildinginsurance(inc. contents) 1,691
Other Trading Actvites Church utlitybills 5,282
Gross income from fundraisingactvites £ 1,558 £ 4 Cost of trading
Investments Governance costs £ 350
Dividends,interest,income frompropertyetc. £ 11 **SUB-TOTAL for Church Actvites & Raising Funds: ** £ 49,573 £ 73,098
Charitable Actvites
 Major capital expenditure
~~Statutory fees retained by the PCC (weddings, funerals,~~
~~etc )~~
 £ 491 Major repairs to the church building
 -

~~Gross income from trading (e.g. hall letngs, magazine,~~
~~bookstall)NOT fundraising~~		 £ 2,210 ~~Major repairs to church hall or other PCC property,~~
~~including redecoraton~~
Other
~~New building work to the church, church hall, clergy~~
~~housing or other PCC property~~
Anyother income/receipts not alreadylisted £ 1,965 SUB-TOTAL for Major capital expenditure:
£ - £ -
TOTAL INCOMING RESOURCES(FROM FINANCIAL STATEMENTS) Other outgoingresources/ payments
Column Totals(Line Aplus lines 9 to 13) £ 42,483 £ 77,004 TOTAL RESOURCES EXPENDED(FROM FINANCIAL STATEMENTS)
PLANNED GIVERS AND LEGACIES Column Totals(Lines D and Eplus 99) £ 49,573 £ 73,098
Number of tax efcientplannedgivers 19 Cash and Investment Balances
UNRESTRICTED
RESTRICTED
Number of otherplannedgivers 8 Cash and deposit balance as at 31st December £ 11,230 £ 29,671
Number of new legacies received Investments as at 31st December
Grand Total Receipts/Income

Grand Total Payments/Expenditure		 £ 119,487 Liabilites due within 1year £ 2,600 £ -
£ 122,671 Account basis: on which basis are your accounts prepared (indicate ONE)
Receipts andpayments[]
Accruals[ x]
~~clarify what is included in each secton. The item numbers~~
refer to RPF notes consistent with the guidance provided		 Date 07.03.2024
Name Mr. AnthonyMorrison
Positon PCC Treasurer
Tel or Email tonymo6@hotmail.co.uk

St Pauls 2020 Income and Expenditure to December 2020

Income
Tax-efcient planned giving
Other planned giving
Collectons at services
One-of Gif Aid donatons
Recurring donatons
Non-recurring donatons
All tax recovered
Fund raising
Funeral fees
Hall letngs
Other incoming resources
Expenditure
Parish Share
Salary and Honoraria
Clergy expenses
Housing costs
Mission & Evangelism
Maintenance
Upkeep of services
Admin costs
Church utlites
Governance
Repairs
Support costs
Pety cash
Net movement
B/fwd
Tr re Pre-school provision
Trto Mission a/c ?		 £
23967
2310
4169
0
5000
3557
Donatons
6799
802
Valley Brass Band £150, Plant sales £652
0
1080
Dance Studio £330, Choir £96
Keep Fit £180, Line Dancing £258
C.Barton £216
0
47684
10% of this due to Mission a/c
25016
0
786
3200
Parr team a/c
45
Messy church £225, Banner £45
2559
Insurance £1,576, Electrics £456,
Fire Safety £131, Security £396
428
CCLI £273, Envelopes £65, Tree £90
2845
CF Finance £1,264, B&M £1,107, Statonery £475
3068
Gas £1,409, Electricity £1,319, Water £340
350
0
28
Consumables £28
38325
9359
6713
16072
16072
-3725
-8207
12348SOFA
7865
-8207
4141
-3725
4141
4141		 23967
2310
4169
0
0
6799
0
37245
3725		 Weekly
545
53
95
114
81
155
18
0
25
1084
715
0
22
91
1
73
12
81
88
1084

Page 1 PAROCHIAL CHURCH cl￿NcIL OF SL PAUL'S. BLACKBROOK This report on the acxayjrts of the PCC lor the yew ended 31st 2023, which are set out on pages 7 to 13. is in res￿ of an examinatim carried under Regulation 3 (3} ofthe Church Accounting ReguEatiw¢s 2006 fTrE Regulation5? and $43 of the Chanties ALt 1993 CThe Art) R8spoctivg responslblllties of th• PCC and tho Examln As the members of the PCC you are responsible for the F￿ration of the a￿￿nts. You consider that the 8udil requirementof the Regulations and $.43(2) of Act does r￿ appty. It 1$ my W￿￿bil￿ to ￿¥￿e this rekNxt on those finarKiai stat￿n￿ts in accordance the tern￿ of ts RegU￿ti￿. Basis of Independrt E¥amlnerfs Re￿t My examination was carried out ￿ ￿rdan￿ ilh General given by the Charity CommissFon under 5.4317){b) of the ALI and to ￿ frymd in the Cl)urch guidance. 20&% edibon, Th examinatNTh indudes a rewe of the accounting records kept by the PCC arKI a rA)mparison of the arJ)JJrts with those records. It also includes consrdering any urmjwl items ¢y di8dosu￿$ in the fin￿￿al statements and seeking explanations from you as trustees Concerr￿ng any such matte￿. The procedu￿ undertaken do not provide all the evIder￿e that iJuld be Tequired in an audit, and consequentty I do not express an audit cpiri￿ on vivw given by the &XOLfftts. Independent Examinerts Stat Basis for qualified opin[c￿ on finarwl statam In connection wth my examination, except for the malter set out in the 'basis for qualffied opinion on the financial stateme￿. attye. Th) matter has CO￿ to my attenb.on . which gives me reasonable cause to that in any matwial re¥e¢t the raquirements to keep acc￿nting re(xds in accrydarKe 7h7th seethn 41 of the Act .' and lo prepare financial statements whth ac¢orf ith the &xwnting re￿ts and c4mpty with the requirements of the Act arKt the Regutaiions have not been or Pl to which. in my opinion. attention sh￿Id be dra*Tr in ord8r to enabfe a proper understanding ofthe aCC￿nts to be reatsl. The notes on pages S to 6 fc¥m FQrt ofthese ac¢tyJnts Paul Basnett 64 Claremount Road Wallasey Mer5eys CH45 6UD 74f,1201