PAROCHIAL CHURCH COUNCIL OF ST. ANDREW’S CHURCH, BURNHAM-ON-SEA (Charity No 1128895) 

## ANNUAL REPORT AND FINANCIAL STATEMENTS 

FOR THE YEAR ENDED 31 DECEMBER 2020 



PAROCHCIAL CHURCH COUNCIL OF ST. ANDREW’S CHURCH, BURNHAM-ON-SEA ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020 

PAGE 1 

## INCUMBENT 

Prebendary Graham Witts M.A. B.Ed. The Vicarage 38 Rectory Road BURNHAM-ON-SEA Somerset 

## BANKERS 

Lloyds Bank BURNHAM-ON-SEA Somerset 

## INDEPENDENT EXAMINERS 

Thomas Westcott Chartered Accountant 80 Oxford Street BURNHAM-ON-SEA Somerset TA8 1EF 

## BACKGROUND 

St Andrew’s PCC has the responsibility of co-operating with the incumbent, Prebendary Graham Witts, of promoting in the ecclesiastical parish the whole mission of the Church, pastoral, evangelistic, social and ecumenical. It also has maintenance responsibilities for the Church of St Andrew and the Church Hall, Burnham-on-Sea. 

## MEMBERSHIP 

Members of the PCC are either ex officio or elected by the Annual Parochial Church Meeting (APCM) in accordance with the Church Representative Rules 1972. 

During the year the following served as members of the PCC: 

Incumbent/Chairman Prebendary Graham Witts Associate Vicar Revd Sharon Eldergill Associate Curate Revd Margaret Hayward Wardens Mrs Patricia Comer (Lay chair) Representatives of the Deanery Synod Mr Matthew Scott (until APCM) Mrs Jane Kendall Elected Members Deputy Churchwardens 

Mr David Carter Mrs Sonia Scott Mrs Julia Smith Mrs Dee Cornish Mrs Avril Shepherd Mrs Pat Grimes Mrs Julia Arthur Mrs Ann Windram (until APCM) Mr Peter Bight Mrs Jane Kendall (secretary) 



PAROCHCIAL CHURCH COUNCIL OF ST. ANDREW’S CHURCH, BURNHAM-ON-SEA PAGE 2 ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020 

Financial Advisor and Consultant 

Mr Nigel Kemp of Kemp Hall Accountants 

Readers: Mr J Page Mr A Roost 

Reader Emeritus: Mr Arnold Wood (since Easter 2010) 

## COMMITTEES 

## Standing Committee 

This is the only statutory committee required by law. It has the power to transact business for the PCC between meetings. It has a ceiling of £500 expenditure between meetings without reference to the full PCC. The Standing Committee sets the agenda for the PCC. 

## Buildings Committee 

The PCC acts as a whole for this purpose. it oversees the maintenance of the Church plant and its good order. This includes the Church, the Church Hall and Shed, & 6 Jaycroft Road. 

Ministry Committee ; Involves the Clergy, occasionally retired Clergy and Readers as well as the Churchwarden. Oversees the arrangements for the rota’s for ministry. It offers ideas and strategies for mission and ministry within the parish. 

## Social Committee 

Oversees the very successful programme of fundraising and social events throughout the year. Many events occurred in church in line with our philosophy to make the building more usable. 



PAROCHCIAL CHURCH COUNCIL OF ST. ANDREW’S CHURCH, BURNHAM-ON-SEA PAGE 3 ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020 

## CHURCH ATTENDANCE 

There are 109 names on the Electoraj Roll as presented to the 2020 APCM. 

Several members have died or moved since this time. 

Annual communicants 2020 — 2,354 (2019 ~ 6,877) 

Occasional Offices Baptisms 1 Confirmation 0 Weddings 0 

Funerals and Cremations from the Parish (for which an Anglican priest was required) 55 

## Significant events In the Ilfe of the Church in 2020 

During 2020 the Lockdown guidelines were introduced and adhered to. This had a very big impact financially as no fundraising took place and income from halt lettings dropped. 

Sunday worship was suspended on 2 occasions in 2020 and weekly online provision of services was made. 

Social activities and groups were suspended. 

## .RESTORATION FUND 

This account has been used to fund part of the Restoration work for which it was set up and kept funds separately from the General Account. 

## RISK MANAGEMENT 

The major risks faced by the charity have been addressed. There is an ongoing brief by the PCC to monitor our financial stability. 

Finally, our thanks go to Thomas Westcott for overseeing our annual financial examination. 

## ON BEHALF OF THE PCG 

Prebendary Graham Witts CHAIRMAN 

## DATED: 



INDEPENDENT EXAMINER’S REPORT TO THE PAROCHIAL CHURCH COUNCIL OF ST. ANDREW’S CHURCH, BURNHAM-ON-SEA 

PAGE 4 

a 

|report on the accounts for the year ended 31% December 2020 which are set out on pages 6 to15 

## Respective responsibllities of the Trustees and independent Examiner 

As trustees of the charity, the members of the PCC are responsible for the preparation of the accounts. They consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. 

It is my responsibility to: 

Examine the accounts under section 145 of the 2011 Act; 

Follow the procedures laid down in the General Directions given by the Charity Commissioners section 145(5)(b) of the 2011 Act; and 

State whether particular matters have come to my attention. 

## Basis of Independent Examiner’s Statement 

My examination was carried out in accordance with the General Directions given by the Charity Commission. 

An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the management committee concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in a full audit, and consequently | do not express an audit opinion on the accounts. 

## independent Examiner's Statement 

In connection with my examination, no matter has come to my attention: 

- (1) which gives me reasonable cause to believe that in any material respect the requirements 

   - e to keep accounting records in accordance with section 130 of the 2011 Act, or 

- to prepare accounts which accord with these accounting records have not been met; or 

- (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. 

THOMAS WESTCOTT CHARTERED ACCOUNTANTS 80 OXFORD STREET BURNHAM-ON-SEA SOMERSET TA8 1EF 



PAROCHIAL CHURCH COUNCIL OF ST. ANDREW’S CHURCH, BURNHAM-ON-SEA 

PAGE 5 

STATEMENT OF FINANCIAL ACTIVITIES 

FOR THE YEAR ENDED 31 DECEMBER 2020 

eS 

||See|Unrestricted|Designated|Restricted|Total|Funds|
|---|---|---|---|---|---|---|
||Note|Funds|Funds|Funds|2020|2019|
|||£|£|£|£|£|
|Incoming Resources|||||||
|Voluntaryincome:<br>Incoming resources from donors<br>Other voluntary incoming resources <br>Activities forgenerating funds<br>Charitable activities<br>Income from investments<br>Edithmead Church|2(a)<br> =2(b)<br>2(c)<br>2(d)<br>2(e)<br>2(f)|61,242<br>1,887<br>10,147<br>12,786<br>8,073<br>-|-<br>199<br>-<br>-<br>-<br>-|30,000<br>-<br>-<br>-<br>-<br>-|91,242<br>2,086<br>10,147<br>12,786<br>8,073<br>-|64,171<br>4,906<br>19,514<br>14,107<br>9,117<br>1,097|
|Total Incoming Resources||94,135|199|30,000|124,334|412,912|
|Resources Expended|||||||
|Fund raising trading:<br>Charitable activities<br>Benefactions<br>Activities directly relating to the<br>work ofthe church<br>Support costs<br>Other resources expended<br>Editnhmead Church|3(a)<br>3(b)<br>3(c)<br>3(d)<br>3(e)<br>3(f)|1,039<br>1,402<br>83,564<br>5,702<br>1,750<br>174|-<br>-<br>-<br>-<br>-<br>-|-<br>-<br>-<br>-<br>-<br>-|1,039<br>1.402<br>83,564<br>5,702<br>1,750<br>174|1,251<br>603<br>75,187<br>3,730<br>1,304<br>2,464|
|Total ResourcesExpended||93,631|-|-|93,631|84,539|
|Net(Outgoing)/Incoming Resources||504|199|30,000|30,703|28,373|
|Balances brought forward at<br>1 January 2020||13,288|992|72,680|86,960|58,587|
|Balances carried forward at<br>31December2020||13,792|1,191|102,680|117,663|86,960|



, 



PAROCHIAL CHURCH COUNCIL OF ST. ANDREW’S CHURCH, BURNHAM-ON-SEA BALANCE SHEET 

PAGE 6 

AT 31 DECEMBER 2020 

||See|||||
|---|---|---|---|---|---|
||Note||2020||2019|
|||£|£|£|£|
|FIXED ASSETS||||||
|Furnishings, fittings and equipment|5|4,739||2,319||
|Investment asset|5|8,510||8,510||
|Investment|6|4,000||1,000||
||||11,249||11,829|
|CURRENTASSETS||||||
|Stock of heating oil||300||300||
|Debtors|8|2,999||2,918||
|Cash at bank and in hand||105,075||86,833||
|||108,374||90,051||
|LIABILITIES||||||
|Amounts falling due within one year|9|1,930||14,890||
|Hall key deposits||30||30||
|NETCURRENT ASSETS|||106,414||75,131|
|NETASSETS|||117,663||86,960|
|FUNDS|7|||||
|Unrestricted|||13,792||13,288|
|Designated|||1,191||992|
|Restricted|||102,680||72,680|
||||117,663||86,960|



Approved by the Parochial Church Council on 

and signed on its behalf by: 

The notes on pages 8 to 15 form part of these accounts. 



PAROCHIAL CHURCH COUNCIL OF ST. ANDREW’S CHURCH, BURNHAM-ON-SEA NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020 

PAGE7 

1. ACCOUNTING POLICIES 

## (a) Basts of accounting 

These 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, together with applicable accounting standards and the Statement of Recommended Practice, Accounting and Reporting by Charities (SORP 2005). 

- (ob) General 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 are those funds that must be spent on restricted purposes and details of the funds held and restrictions are provided in note 7. 

The financial statements include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include the financial statements of church groups that owe their main affiliation to another body, nor those that are informal gatherings of church members. 

## (c) Incoming Resources 

## Donations, legacies and simllar Incoming resources 

These are included in the Statement of Financial Activities (SOFA) when: 

- e the charity becomes entitled to the donation, legacy or similar income and any conditions for receipt are met; 

- e the trustees are reasonably certain they will receive it; and e the trustees are reasonably certain that the value can be reliably measured. 

## Tax reclaims on donations and gifts 

) 

Incoming resources from tax claims are included in the SOFA at the same time as the gift to which they relate. 

## Incoming resources from fund-raising 

These are reported gross in the SOFA. 

## Gifts in kind for sale or distribution 

These are included in the accounts as gifts only when sold or distributed by the charity. Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised. 

Glfts in kind for use by the charity 

These are included in the SOFA as incoming resources when receivable. 



PAROCHIAL CHURCH COUNCIL OF ST. ANDREW’S CHURCH, BURNHAM-ON-SEA NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020 

PAGE 8 

1. ACCOUNTING POLICIES (CONTINUED) 

## Intangible Income (for example: donated facilities) 

This is only included in incoming resources (with an equivalent amount in resources expended) where another party is bearing the financial cost of the resources supplied and the benefit is quantifiable, receivable and material. Intangible income is valued at the lower of the cost borne by the party bearing the cost and a reasonable estimate of the value of the donation to the charity. 

## (d) Volunteer help 

The value of any voluntary help received is not included in the accounts but is described in the annual report. 

## (e) 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 general recognised when it is incurred and is accounted for gross. 

- (f) Assets 

## Consecrated property and movable church furnishings 

Consecrated and beneficed property of any kind is excluded from the financial statements by §.10(2)(a) of the Charities Act 2011. 

Movable church furnishings held by the vicar and churchwardens on special trust for the PCC and which require a faculty for disposal are accounted for as inalienable property unless consecrated. They are listed in the Church's inventory, which can be inspected (at any reasonable time). For inalienable property acquired prior to 2004 there is insufficient cost information available and therefore such assets are not valued in the financial statements. Items acquired since 1 January 2004 have been capitalized and depreciated in the financial statements over their current anticipated useful economic life on a reducing balance basis. 

All expenditure incurred in the year on consecrated or beneficed buildings, individual items under £250 or on the repairs of movable church furnishings acquired before 1 January 2004 is written off. 

## Tangible fixed assets for use by the charity 

These are capitalised if they can be used for more than one year, and cost at least £250. They are valued at cost or a reasonable value on receipt. The charity does not have a policy of revaluation. Prior to 1 January 2004, the cost was written off to Income and Expenditure account. 

## Investments 

These are shown at original cost of investment 

## (g) Rental Income 

Rental income from the letting of the church hall is recognised when the rental is due. 



PAROCHIAL CHURCH COUNCIL OF ST. ANDREW’S CHURCH, BURNHAM-ON-SEA NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020 

PAGE 9 

1. ACCOUNTING POLICIES (CONTINUED) 

## Depreciation 

Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:- 

Furnishings, fittings and equipment - 25% per annum on a reducing balance basis 

## Stocks and work in progress 

These are valued at the lower of cost or market value. 

2. INCOMING RESOURCES 

||Unrestricted|Unrestricted|Designated|Restricted|Total|Funds|
|---|---|---|---|---|---|---|
|||Funds|Funds|Funds|2020|2019|
|||£|£|£|£|£|
|(a)|Incoming resources from donors||||||
||Covenanted and gift aided giving|44,961|-|-|44961|43,303|
||Income tax recoverable|8,413|-|-|8,413|7,573|
||Uncovenanted planned giving|1,887|-|-|1,887|2,399|
||Legacy|-|-|30,000|30,000|-|
||Collections at services:—||||||
||Cash collections|5,981|-|-|5,981|10,896|
|||61,242|-|30,000|91,242|64,171|
|(b)|Othervoluntary incoming resources||||||
||Giftdays andsundry donations:||||||
||Choir fund|-|199|-|199|196|
||Donations to Church|1,887|-|-|1,887|4,710|
|||1,887|199|-|2,086|4,906|





PAROCHIAL CHURCH COUNCIL OF ST. ANDREW’S CHURCH, BURNHAM-ON-SEA PAGE 10 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020 

||Unrestricted|Unrestricted|Designated|Restricted|Total|Funds|
|---|---|---|---|---|---|---|
|||Funds|Funds|Funds|2020|2019|
|(c)|Activitles for generating funds||||||
||Church hail lettings|7,702|-|~-|7,702|9,375|
||Non-charitable trading||||||
||Other|378|-|-|378|793|
||Book of Remembrance|92|-|-|92|73|
||Repayment of BRF Notes|-|-|-|-|104|
||Coffee ladies|144|-|-|144|901|
||Fund raising — Wall Safe|706|-|-|706|2,781|
||50/50 club|1,125|-|-|1,125|1,263|
||Cream Tea Concert|-|-|-|-|1,509|
||Christmas Trees|-|-|-|-|2,715|
|||10,147|-|-|10,147|19,514|
|(d)|Incoming resources from charitable<br>activities:||||||
||Charitable and ancilliary trading:||||||
||Bookstall<br>Magazine advertisements and sales|-<br>493|-<br>-|-<br>-|-<br>493|15<br>654|
||PCC fees|12,293|-|-|12,293|13,438|
|||42,786|-|-|12,786|14,107|
|(e)|Income from Investments||||||
||Rent receivable from properties|8,073|-|-|8,073|9,117|
|||8,073|-|-|8,073|9,117|
|(f}|Edithmead Church|||||,|
||Income|-|-|-|-|250|
||Gift Aid|-|-|-|-|847|
|||-|-|-|-|1,097|
||TotalIncomingResources|94,135|199|30,000|124,334|112,912|





PAROCHIAL CHURCH COUNCIL OF ST. ANDREW’S CHURCH, BURNHAM-ON-SEA PAGE 11 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020 

## 3. RESOURCES EXPENDED 

|||Unrestricted|Designated|Restricted|Total|Funds|
|---|---|---|---|---|---|---|
|||Funds|Funds|Funds|2020|2019|
|||£|£|£|£|£|
|(a)|Fund raisIng trading||||||
||Fund raising expenses|1,039|-|-|1,039|1,251|
|(b)|Benefactions||||||
||Coronavirus Appeal|1,035|-|-|1,035|-|
||St Margaret’s Hospice|222|-|-|222|-|
||Cancer Research|72|-|-|72|-|
||British Heart|73|-|~|73|-|
||Mission to Seafarers|-|-|-|-|268|
||Christingle service|-|-|-|r|50|
||Weston Hospicare|-|-|-|-|25|
||DisasterAppeals|-|-|-|-|260|
|||1,402|-|-|1,402|603|
|(c)|Activities directly relating|to the|||||
||work ofthe Church||||||
||Ministry.||||||
||Diocesan parish share|56,514|-|-|56,516|36,161|
||Statutory fees|2,795|-|-|2,795|7,676|
||Clergy expenses|1,616|-|-|1,616|2,575|
||Church running expenses:-||||||
||Water|76|-|-|76|58|
||Insurance|2,556|-|-|2,556|3,240|
||Repairs and maintenance|4,605|-|-|4,605|3,417|
||Telephone|371|-|-|371|710|
||Electricity and gas|1,290|-|-|1,290|1,589|
||Oil|2,104|-|-|2,104|4,989|
||Upkeep ofservices:-||||||
||Organists and Maintenance|-|-|-|-|156|
||Altar requisites|1,249|-|-|1,249|837|
||Sundry expenses|1,186|-|-|1,186|1,235|
||Depreciation|243|-|-|243|324|
|||74,605|-|-|74605|62,967|





PAROCHIAL CHURCH COUNCIL OF ST. ANDREW’S CHURCH, BURNHAM-ON-SEA PAGE 12 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020 

3. RESOURCES EXPENDED (CONTINUED) 

|Unrestricted|Unrestricted|Designated|Restricted|Total|Funds|
|---|---|---|---|---|---|
||Funds|Funds|Funds|2020|2019|
||£|£|£|£|£|
|Hall running costs:||||||
|Insurance|852|-|-|852|1,070|
|Water|110|-|-|110|165|
|Repairs and maintenance|1,561|-|-|1,561|2,386|
|Caretaker & staffcosts|2,681|-|-|2,681|5,714|
|(Note 4)||||||
|Electricity and gas|1,143|-|-|1,143|1,206|
|Depreciation|337|-|-|337|449|
||6,684|-|-|6.684|10,990|
|Book-keeping fees|2,275|-|-|2,375|1,230|
||83,564|-|-|83,564|75,187|
|(d) Support costs||||||
|Photocopierexpenses|2,598|-|-|2,598|2,199|
|General administration|3,104|-|-|3,104|1,309|
|Training and Education|-|-|-|-|102|
|Choristers expenses|-|-|-|-|120|
||5,702|-|-|5,702|3,730|
|(e) Other resources expended||||||
|Legal & professional fees|-|-|-|-|-|
|Rented property costs|1,080|-|-|1,080|520|
|Bank, charges and interest|670|-|-|670|784|
||1,750|-|-|1,750|1,304|
|{e) Edithmead Church||||||
|Church expenses|174|-|-|174|2,464|
||174|-|-|174|2,464|
|TotalResourcesExpended|93,631|-|-|93,631|84,539|





PAROCHIAL CHURCH COUNCILOF ST. ANDREW’S CHURCH, BURNHAM-ON-SEA PAGE 13 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020 

## 4. STAFF COSTS 

## Wages and salaries 

|2020|2019|
|---|---|
|£|£|
|2,681|5,714|



During the year the PCC employed only part-time employees, none of whom earned £50,000 p.a. or more. No trustees nor any person connected with them have received any remuneration or expenses. 

|5.|FIXED ASSETS|||
|---|---|---|---|
||Furnishings, fittings and equipment|2020|2019|
|||£|£|
||Written down value at 1 January 2020|2,319|2,649|
||Additions|-|443|
|||2,319|3,092|
||Depreciation for year|(580)|(773)|
||Writtendownvalueat31December2020|1,739|2,319|



## Investment Asset 

Freehold land and buildings 

||||£|
|---|---|---|---|
|Actual|costat|1 January 2020|8,510|
|Actual|costat31December2020||8,510|



The Freehold land and buildings comprises 6 Jaycroft Road, Burnham-on-Sea. The property is valued at £300,000 for insurance purposes. 

## 6. INVESTMENT 

|||2020|2019|
|---|---|---|---|
|||£|£|
|Somerset Credit Union||||
|Cost at|1 January2020|1,000|1,000|
|Repaid|in year|-|-|
|Costat|31December2020|4,000|1,000|





## PAROCHIAL CHURCH COUNCIL OF ST. ANDREW’S CHURCH, BURNHAM-ON-SEA PAGE 14 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020 

## 7. ANALYSIS OF NET ASSETS BY FUND 

||Unrestricted|Designated|Restricted|Restricted||
|---|---|---|---|---|---|
||Funds|Fund|Fund||Total|
|||Choristers|MajorWork|||
|||Fund|Repair|Fund||
||£|£||£|£|
|Fixed Assets|1,739|-||-|2,319|
|Investment Fixed Asset|9,510|-||-|9,510|
|CurrentAssets|4,503|1,191|102,680||108,374|
|Current Liabilities|(1,960)|-||-|(1,960)|
|Fund balance|13,792|1,191|102,680||117,663|
|DEBTORS (Unrestricted|Funds)|||||
||||2020||2019|
||||£||£|
|Income tax recoverable|||1,200||1,200|
|Prepayments|||1,799||1,718|
||||2,999||2,918|



## 8. DEBTORS (Unrestricted Funds) 

## 9. LIABILITIES: 

Amounts falling due within one year (Unrestricted funds) 

||2020|2019|
|---|---|---|
||£|£|
|Sundry creditors|1,930|1,330|
|Parish Share2019 (paid in 2020)|~|13,560|
|Hall Key Deposits|30|30|
||1,960|14,920|





PAROCHIAL CHURCH COUNCIL OF ST. ANDREW’S CHURCH, BURNHAM-ON-SEA PAGE 15 ACCOUNTS 

FOR THE YEAR ENDED 31 DECEMBER 2020 

EDITHMEAD ACCOUNT (For Information purposes only) 

||2020|2019|
|---|---|---|
||£|£|
|Income|||
|Miscellaneous<br>Gift Aid|-<br>-|250<br>847|
||-|1,097|
|Expenditure|||
|Expenses|(174)|(2,464)|
|Netincoming/(outgoing)Resources|(174)|(1,367)|





PAROCHIAL CHURCH COUNCIL OF ST. ANDREW’S CHURCH, BURNHAM-ON-SEA ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2020 

## CLIENTS’ CERTIFICATE 

We have reviewed the attached income and expenditure account and statement of assets and liabilities and confirm that they properly reflect all the income and expenditure of the Church Council for the year under review and the assets and liabilities at the year end. We therefore approve the accounts.