Christchurch Woking Town Square Vlbking Surrey GU216YG Guildford Dic￿Se Annual Report & Accounts ofthe Parochial Church Council of the Ecclesiastical Parish of Woking. Christ Church Charity Number 1130005 Year ended 31 December 2023 IncumbenL" Adrian Beavls Christ Church Vicarage 10 Russetts Close Surrey GU214BH Auditors: Shaw Gibbs Limited Chartered knuntanls and Ststutory Auditors 264 Banbury Road Oxford OX2 7DY Christ Church Woking - Annual Report & Accounts 2023 The leadership team cl thg rt￿rch weserrt the Arrnal Rgwt •YJ Accounts for the year endad 31 Dée8mb8r 2023. The aCCo￿lS comKAy with oJrr¢nt statutory raqurem￿Is and lh& Slatern8nt of Recomm•ThJed Praclice.Acco￿Iry and ReFnrtry by Charti?s (R￿lS0d 2015r. Govemlng Document: Parochial P￿￿er5 Measwe119561 as amended and C￿r¢h Representalion Rulés. Area ol benefit: L1ThJefw￿¢ in k)cal. Date Register•d wlth ChaThy Commissi¢>n: S Jw 2(XJ9 Classlflcatlon Vlh*: Educaliorvtrainiig a￿1 Ra￿9￿￿ Athiks. Who: G&*ral Put4c l Mankir¥S How: Makes grants to Organisa￿n$. providès t￿￿￿'r￿j$1[aCI1rt￿ICFen space 8ThJ Fxov*Jes sejyicas The Pafothial Clyxeh Council of the Ec￿e￿aStiCal Pwish d Vl(kng. Chrisi Church rpcc") is a chafily fofmerty excepted from registration wrth Ihe Charty Commts&on but regislergd In June 2C4J9. Chanly Nwnber 1131Y)05. The PCC hav￿9 reSp￿S￿lIty l¢)Jetherwth the incLThbent for the whole missi)n of the Church, mel bi-rnonthly durng 2023. It ￿50 has ma￿ten¥￿ re5Fwwbilrty for the ChLwch cenlfe complex of Christ ch￿th Woking. Membernhlp Members of Ihe PCC aré effe¢li¥ety Ihe truslees arxl ex elected by the Amual Pa¥cKhial Church M•èting {APCMI in accOrd￿e wilh the Chjrch Rekyesenlalion Rules. Dwing the yèar. the folky*¥￿ seNed as members crf ts PCC.. Ex officio PCC members.. Inc￿nben1 Associate v￿ar Revereryj Athl￿ Beavis Reverer#J Emma DOffl￿ From Sept 2023 Non-slipendiary Ministe Reverend. Martn Smith ReVere￿j Phil S￿￿Ps Wardens Amy Hi¢Nns Elected Aw'l 2023 twm Elethl Apn'l 2023 2nd term) Dioce￿ Synod Reps Steve Robérts Steve MLvris Gordon McF*land Frcth APCM 20234" lerni From APCM 2023 6° lem Frc¥n APCM 2D23 74 Temi Deanory Syrnd Reps Bel￿ K* John From APCM ￿23 4" term From APCM 2023 V term Ele¢ted Memt¢rs Mel Hemmrys J¢)n Gale Rthard Stono Moniea Hill Jthn Tatton Clair Napw Lnda 8rtr•m Roy Low Ruth McHutchon Phii Jad(s Rob lthite From APCM 2tr21 * term Treaw from APCM 2023 V term From APCM 2Q20 2r4 term to Apnl 20TJ FrC￿ APCM 2020 1. 18m to Awil 2023 Ffom APCM 2(r20 1" lemi lo Awil 2023 From Awil 2021 111 tem lo Sept 2023 Frcth Awil 2022 1¥ Tem From April 2022 1* Term Ficth April 2023 111 Twm Fr￿ Awil 2023 1* Temi Frc￿n Dèc8mbw 2023 Co-opted members Christ Church Woking - Annual Report & Accounts 2023 At the Arnual P¥othial C￿rth MeetwvJ IAPCM}. hekl on 24 202&, Mike Pearce was re*lected as a ChurdY4Yarden Beryl Ke81oy, Gordon MCFar￿d. Steve kknis. Steve R(*￿ts WKI Joth Wylho Wats (￿leCted as the five Dearw Synod reFfesent*ives. RKhard Stone ended his secoTrJ tem cl servKe aTrJ st¢)od dcThvn Monica Hill and Jon Tatkm endad t￿ ftrst iam of s￿lee and stood do￿. John Gale was re-e*ted for a sec4)nd lerm d servKe and refflair￿d Treasurer. Ruth McHulch(￿ and Phil Jackson were e*ct6d kn a fni i*m to fill Iwo vacan¢ie$. nle I￿k them all lor th￿ wilywess to staTrJ aThJ faithful Serv￿ to PCC. Structur•. Governance and Management The aPpO￿lMont of PCC members is by Ihe Clmxch Rewe$enW￿n Rulos. wilh the additional Iwmi18lKJn passed al Ihe APCM. that eleded PCC mambers serve for a maximLMn of two CON1n￿U$ terms of three years. Thereafter, a pwstM has to starwj down for al lèast orn year. This does appty to the OeanEry and Diocesan Syntrj repre$&nlatives ¥e dected m a reguLar IlYe&year cycle. Chnst Churth ￿￿kir￿j has been granted fNe oea￿ SyrK4J rwesentths and thair èleciiC￿ toth place al the APCM on the 24 April 2023. The nexi eleci￿ wdl be n Aw"12026. The church is heavily rèliant upon the volurteer wwofvemenl of its members arKI in mosl areas the staff or M￿berS of the ecryregalion are invow li the ttwitabl8 aclivrt￿s Thg chwch a150 chooses to give gfanls to selected Part￿ c¥ganisatws wth smil¥ ains. The wncipal aclivilie8 and athie¥ements within year we set wl bel￿. Th8 PCC has compli8d with the duty 1715) of the 2011 Chafilies Acl lo have due regard lo ￿￿lished by the Chanty Commission regarding Publ￿ t*nètrt. Thg PCC has considered the prinwal risks lo whKh is exposed arKJ affj satisfied that appropriate risk man&Jemert intemal o)ntrols systems F￿sseS are in pl¥e to effeclively manage Ihese risks. Purpose and Objoctfves Christ Ctsjrth Wckng (ccV￿ PCC has ts f6spms*￿ty of coopw*iwJ with thg inwnbenl in ￿L￿n011n9 thè objects (rf th$ charity, namety'FY(M)Icliw n the ec￿%3$1￿31 pwish tho whob mi$siw of Ihe Churth.. As a ¢hLKch, (yJr miswm arwj m￿1$￿ We WAled try ffie ccre vahm". 1. WORSHIP CCW is caw to be a pl•* of passw)nate Swl-filod. $6oker4riwty worship, where we gnjoy Gods presence wtrwe ttA)se 7*IK) do r•)t ￿ IqKMf Jesus discovw more of his lovè. 2. WELCOME CCW is called to be a pl￿e wtwe all irr8sp8caive of agè. race. a1￿ure. or bad(ground. find a w8rn1 wekyjne. into of of bèthgiro, a piaca to serve and usé their grftings. 3. WITNESS ccw is caled lo be a th* shares thg love of Jesus Cthst. n word and in actton, both sharmig ihe gcoj n&ws of Jesu5 n words. slwJYiTh3 Ihe good news of Jesu5 4. WALKING WITH JESUS CCW is called lo be a c*K*th wtwe every member, whalever age, s as a disci* of J8sus. gr(￿ry dostt to Je&ts. w(MrvJ more IdJlly Femitssion fmal desigrts. and issue lender thriTr3 2024 for w￿K lo Start fft Jart￿ry 2025. Tr man effort dwiry 2024 will focus on grant appl￿aItc￿5 arnl fundrais¥y. Chrfst Church Woklng- Annual Report & Accounts 2023 CCW takes the safewarth'ro of thldren arml adutts Evwy yew our PCC adopts and implemenls the House of 8ishr4)s' Safeguardmg Polw Stalemenl. displayed in (he ¢hur¢h enlrances with contsci delails that 8nyone can use We use Ihe SalAguA￿lng Dashboarf lo track ￿r prLsrfjss Compliar￿ wilh policies and proc80rn. *wJ this yearthe dic¢aso 1$ rolly￿ +JuI a Safeguarding Trncklng Syslem lo help us wilh safw reernlmenl aTrJ train¥y of church stal vobjnbers for those working with children vulnerabla ajulls. All repLYted corwns contir¥J8 to be escalaled to the 'ocesan Safegu￿1"f￿a advis￿ actKffl (Y adv￿. saf•warth￿ off￿S are Rachel Alien for children ar¥J s￿8h Goddard fcf vukwable *kn115. Conclusknj As we conlwiue lo fcyward Into 2024 bey￿1. l Consu￿j$ of the chalw ahead. with the cAJnlinued fundrai￿n9 f￿ G*eway becomir•3 an rK¥easryty irnF￿ant fws. wh￿St also at the same time nol losing sKJhl of our lmwrt￿I uydoing rniss￿ aTrJ ministy - to grcw in IDve fc￿ God. aThJ than sharing and shmng his lov8 in word a¢l*)n. Tho way keep ￿r eyes cn l)oth these prioiilies is to keep (yjr eyes fixed on Jesus al all 1Th8s who. as (Mx c¥K￿Ch WeokéTrJ Away remwided us, a￿ayS does "immeagJr*)ly mor8 than all we c￿lj ask (Y ffn4i￿. acc(Yding to his Fthver that ig at work in us-. (ephesians 3v20) Rovd Adrlan 8eavl* Wicar of Chrfst C￿reh Woking, Chair of CCW PCC. Christ Church Woklng- Annual Report & Accounts 2023 Sunday seNlce attendance statistics 2023 Avèrage attendance figures Adults Youth and ¢hildrnn' Serélce. 201 2021. 2022 2019 2021 2022 2023 8:0019:00 am 10 42 10:00 110.30 am 13 YcoJlh 45 Chiktren 16Y￿th 46 Children 16 Youth 54 Children 188 109 152 70 10:30 am- Onlln 79 6.30p 61 13 Not•s: • In 2019 rmming $8fvic•skn*r• * 8.0)arn and and (*aW in 2021 to 9".Ll)*n 8nd 1Q.'30am è2020 attendarte fives ￿pOr1ed dua to Co¥•J.19 p*ideM￿Wrth aso inwacted eaty 2021 figur*5 Youth aThJ childien reported in •Jtyt9at¢ fty 2019. *¢ for 6'.3fv sep4Ke 4kn to Ivw and irr•tyAar ThJmbws d worsNp seryKe reryesenl (￿￿e5 acmss •ach lull SUW reflecb'rwJ that households mty watch t03ell￿r on orw d¢v*x ty s•p¥•t•ty devices at drfter•nl times over the course of Ihè Sunday Financlal Revlew The r￿n¢la1 stalemenls WOVKlé a eonsofthtad vw ￿ Ihe •Aivil*$ d the coveTirvJ its mission, ministry and operaliMal trmjsinesses. The Reviow of the Year report above de5crites Ihe ful ran￿ of events and activrties that the Chwc* has and been ¥Nd¥ed ￿ thriig 2023. That said. ch￿¢h has been blessed wth 5U5taffted strl￿g regjlar giving for conliNw)g acli¥ities one4th d¢Thlions parliojlaty f￿ our Gateway thurch wemises red&vekym&it FYLyg¢t. Total inCc￿e rose £936k to £1,976k 12022. £1,038kl if￿1LKI1)ll a$9)cialed income lax recoveries. Unreslricled fund incorne from donLYS was £49S( sfp*tly LP from £488k in 2022. Restr￿ed funds income rose lo £964k compared lo £197k in 2022 w'marty lo th)nal•Jns tr￿n two Spe￿fiC grfi days for wr Gal8way projecl which amoLrÈled lo £881 k13)22". £39(l. Irrterest received on cash deposits increased to £38k {2022'. £8kl due to the higher balan(x invested on behaw of ￿ Gateway project which were invèsted at ￿￿er interest rate$ th￿ the yew. See 2 lrtcmne aThl Endowm8nls for lurther InforMatK￿. Tolal grants paid amounlwj lo £77k (2￿22.. £75k). Tho Fyst Fwits desffjnated grants lund eomwises 5% ol the Fxevious yearfs ￿reStr￿ted donal10￿ *NJ ttweftye fc* 2023 was a ￿lIar amour￿ comp¥ed to 2022 During 2023, desig)ai8d fund$ dislrbjt￿nS of £25k 12022. £26kl was disiributed lo 5 12022. 6> partner organisat￿nS. Grants made from desvjnaled ￿ restricied furmls. irKludng our Isaiah FurNS loialled £77k12022.' £75kl whth were madtt to 2612022: 211 partner Org￿lsatiOns. See rth 13 Grants for lurtherirfofm8fy0n. Chrlst Church Woking- Annual Report & Accounts 2023 Total expernlrture. exduding grants. Calé ¥*d boc*shop c4)8tS. to £1.042k compared to £940k in 2022. an iicfease of £102k. This char¥Je has resutted from in￿0*$• In aclivrty SCO￿ tyJmpar•d lo 2022 with the bienn￿¢ Churth WeekeTrJ Away arml new Associ* Vicar as well as inflation which has been seen in higher $8lwy rates. ub.lrty ¥rNJ maw)lenarKo ts)sts. Business activities IT￿ the Café. bookslKV COnfere￿￿j rc4xn hire emoLmtwJ lo £472k {2022. £431k) ￿ increase of £41k with all Ihre8 •JMt*s dolNeMg impvoved parfonnanc• ccKnpared lo 2022 The nel protrt conlr*)ution from the Café a￿1 t4)okshop after all assoGialed o)sls was £12k ompared to £9k ￿ 2022. ReverKJe mcome tr￿n c(lifer￿CI￿j r(Krfn h￿6 was £52k compwed lo £51 k n 2022. Total nel incnming res￿re*S for Ihe UYCW TI￿e £8W (2022: £22k) duo to the Gateway woje donations. Fixed asset exp8nditwe wa$ £13k12022. £37k) was moslty fty the bjs1￿5$ ac¢iviltO$. Total net assets reservo ftmds 81 yw were £2.614k crynpared lo £1.758k in 2022. Net ￿rrent assets of the wp wwasecl by £85* to E2.439k 12022: £1.572k) prim*ily du8 to tt Gatèway woi8ci donations Nel asset bala￿eS rKluded cash Wsil balances of £1,734k 12022.. £1,120k). GaI￿aY projoct prePa￿￿entS of £4091 (2022. £374k) inc<￿e tsx recoverable of £248k (2022. £34kl UNeStr￿ted Kwsed lo £8S)k (21rI2. L841k). Al the Y￿ eThJ wtsstricled resèN8s, exdudiNJ fixed asset$ and Gateway Fxepaymwtts. wwe £2e6k12022: £28(A(} wlith is the ewivalenl of 101 days of corresponding Jxjrestrrcled expeTrlitwe (2022." 114 days). Oesignated funds were urKhanged over the yew ai £171k N￿0a$es#Jiary (the group) for the year eTrd8d 31 December 2023 whieh ccmwis8 Consolthled Statement of F¥w￿la1 Activilies. Ihe Consolidated aThJ Company BalarKe Sheet. Consolidated Cash Flow St81ement the noles to the financial slalemenls on pages seventeen to thirty. The f￿anC￿l rep(Yling that I￿$ tthn #P￿led ￿ their preparation is applicable law Unilgd Kingdom AccoUnt￿g Standards (UTht8d Kng(knn G￿raty Accepted Acctrjni￿9 Pract￿￿) includng FIn￿CIal Reporting Stand¥d 102 The Fmanoal Repxytry StwwJ¥d a￿￿￿)18 in th8 UK a￿1 Rewknl￿ of Irel•￿1,. In our opirmon th8 financial stalemerts: give a true arrfl far VI￿ of stalo ¢Y tho wp aThJ the parenl affars as al 31 D8camb8r 2023 WKI ol th8 orcyjp's inc¢¥nirrfJ reswces of r95cuces. ￿clud￿g ils Aiccffie exwndilur•. for th8 year then endéd; have been propwly preparej in wth Uf*ted Ge￿alty Ac£epted Accwnling Pradt¢e; and have been prep8red ui 8cwdan¢e Ihe CIwil￿ Act 2011. Basls for oplnlon We ￿ndUCted our audit In aceordance with Inlemalicnal SlarKlards M thtiting IUKI IISAS IUKI} and aFplicable law. Our responsibilrties under I￿)se slaNJards are fvrlh8r des￿ ￿ the Auditors re4)onsbilrties for lh8 audit of Ihe financial statements Section of ￿POrt. V¥b are rthpend8nt of tha eh¥ity in accordance wtth th8 ethical requirements Ihal are relevant lo ow audrt of the fin¥#￿1 stai8menls in the UK, w￿dIng thè FRC'S Ethical Standard, and we have fulfilled CNJr other ethical r•sponsibil(¢ies in 8cccYdanee wilh these ￿qUIreMen1s. We b81i8ve Ihal the a￿lIt evtdance we have oblained is ￿￿1¢*nI arthj to a basis for cy￿•)[L Conclusions relating to golng concern have noihing to r¢wt n iespect cl the foltr*AYJ mattws ¥1 relaiK)n lo whNJ) lh& ISAS (UK) requ*e us to rewt to yw wero.. th8 members of the PCC'S use d Ihe ccffwn ba&s of accthmliThJ in thè Weparat￿)n of the fin￿Cial slatemenls is not appropyiate.. or the members ol Ihè PCC have mt di%ck)sed n If* SlateM￿lS any identif￿d matefial uncertainlies that may cast signrfunt doubt about the th¥11￿5 ￿lIrtY lo conlirug ¢0 adopt the going concem basis of accounting for a Per￿ of at ieast twelve mcnths frtyn dale when thg f￿￿1 Statem￿19 are aulPw)rised for issue. Other Infomiatlon Tha rnémb8r5 of Ihe PCC are resFon$bi 18 for the olhgr infomalion. The other information Comprises Ihe information included in the annual reFQrt, olher Ihan the f*iano81 statements ¥KI w ReF#Jt of the Independent Auditors I￿rean. Our opinion on the financial stat￿entS lkns rK)t lh8 Olher arwj we th) not exp￿$$ fom ol assurance conclusion Iher¢on. In wnneclim with our a￿j11 of the fimrtial ststements. resF¥Ms•Jility is lo read Ihe othèr infomation and, n th)ing so. consider whelher Ihe other 1rd￿mation is rnaterAl￿ irthnsislent with the fin￿al sta18ments or ￿r knowledge obtained in the audit or otherwise aroears lo be malefially misstated. ff. based on the work we have wfomied. we conclude Ih81 Ihere 15 a material misstatem&M of this olhef Infc￿rnat￿. we are ￿UIred to rewrt that fact. We have nothing lo repLVt n this r8g*d. -10- Parochlal Church Council of Christ Church. Woking Matters on whlch we afo requlred to report by excep We have nothing lo rewt in respe(* of the folo*wvJ mallws wlwo ￿ Charrties lAC￿lt$ and Rep)rts) Regulations 2008 requns us to rep￿1 lo you rf, in rAx ￿rion. Ihe Kifiymation Lyven in thp $tatwwrt$ is y￿￿$￿1ent n ary malertal respect with lh8 trustees. report," or ffiuenl a¢¢omling reoxds have mt been kept: or Ihe fnancial Stalem￿15 are not in agyeemenl with the &coL¥rtwvJ records. or we have not received all ihe wrfomkn •xpl¥￿tIOnS rewre for OLK &KJil. Responslbllilles of the mernbepJ of the PCC As explaned more fulty in Ihe Statement of ResP￿&bil￿5 of Mernbors of PCC set cmjt on page 9, th8 memb8rs Dr th8 PCC are resp)nsible the Fffeparaih)n of the fin￿31 stslemenls for bero satisf*d thai Ihey give a IrL and faif vi￿. and for such intemal 0)ntr￿ as Ihe Irustees d8t8rmK* is 1￿CeSSary to enab￿ Ihe weparalion of fIn￿CIal ststem¢rns Ih818re free from materid misstatem•rt, w￿11￿ lo frajd (r error. In prewwig tha f￿￿r￿181 statements. members of the PCC resp)nsible for assessing the charills ability lo nlinue as a going concem. disdowg, as 8pplicable. mallers related to cM¢em and using the 9)ing concem b8$is of accounting unléss thé members of the PCC either irrter*Y to kwidate the charity or to cease ¢)pgrations, or have no realistK altemalNe bJi lo do so. Audltorf5 responsibllitles for tho audit of the financlal statements We have b¢¢n wiinted as aLKIitcf WKlèr Sect￿ 144 OF ts c￿11185 Acl 2011 and ￿ptyt n accordance with lh8 Act and ￿e¥an1 regukgtK>ns made or hav￿9 effera thera*ts. Our objectivgs *e 10 obtsi'n reascliable assw￿ atout fin￿481 slatemerls as a wFKAe are free from material misslalemenl. whether to LY em)r, and Io issue a ReFKSrt of the IrKleFendenl Auditors thai includes our opThon. Reasonable assurdnee is a hi￿ level ol aSsL¥ar￿8 Ixrt is not a guaranteg Ihal an audit coftducted in accordance with ISAS IUK) wll a￿ayS detecl a material misstatemert wknen it exists. Misstatements c8n arise from fraud ￿ error and we considered material rf. xidpiidualy oy hl th¢ aggre￿e. Ilw ccrtjkl reasonably be expecied lo influence the econom￿ deciS￿)nS of u$er$ tsken on th8 basts of these fThncHI slatèmenls. Irregulaiiies. inehjdro fraud, instwtss of m￿C￿￿vance with laws retytstions. design proceOJe$ in line wilh our responsibilrties, outlined above. lo detect material mwialements in respgct of wrfgularilies, including Iraud. Th8 0Xtent to which ow proce￿{85 we C4)2￿6 crf detec￿ ¥regu*ritos, inclLMfing fraud is dgtaibd bélow.. The extent to whkh tho audit was consldered Capab￿ of detscting irrogularltles Includlng fraud Our apwoach lo idenlrfyir4J aThJ assessrrfj lh& risks of material misstslemenl n respect cl irregularities. nckxling I[￿d non-complianc9 With I•Ys ¥KS Wu￿￿x￿. was as lolb*&' the engagement partr￿r en$LKed that the ergwenl leam collecliv81y had the approwiale competence, capabilities arml skills lo ¥JeNrfy ¢X re¢ognis8 ￿￿K￿MplianCe wlh appkcable laws and reg￿atIorts,' we idenlrfied th8 laws and reguL8t￿nS applic*)le lo Ihe tharity ￿OUgh disrxJss•)ns the members of the PCC and other management. and from ow c￿Mer￿al krthvlechje experience of the sector., we focused on specrfic laws and regulatior￿ we considwed may have 8 direcl mai¢rial effect on the financial slalemenls or the cyeral*)n$ cl ts o)mpany. ￿UdI￿j lh8 charit￿S Acl 2011. data protection, employment, child proleclNJn and safegJ¥thrKJ. foLMI hygiene ￿ envKor#nental and healih and safèly 18gislalKJn-. we assessed ts extent of ccthpliarte with the1&￿ •¥J rewlakns Wjent￿￿d atrx)ve Ihr(Kth making enquiries of management a￿1 n5P8ciing legal Correswtsj￿'. and Njentifièd laws and rewlalions wwe commurdcated wilhin ts a￿111 tsam fegulJly lh8 remained alert lo instances of rnn-compliarKe tr￿ghoul the a￿11. Parochial Church Council of Christ Church. Woking We assessed the susceoknility d Ihe ccmpanvs tTh7Kial statements to maierial misslatemenl. Ind￿lIng obtainiThJ d8rstanthThJ of how fraud mi￿1 o(w. by". making eTh]uiries ol man•Jement as to where e￿id￿8d thw8 was suscept1￿1lY lo fraKI, tr*ir knowlédge of &tual. gjspected alk￿d fraud: aThJ considering the rtem81 contr￿$ in plxe to mI￿ale risks of IrwJ ￿n-￿Mp￿erKe with kws and reg(￿al￿n5. To athjress lh& risk of fr&xl throLw>I manag￿￿11 bias ￿ ovm* ￿Contr￿S. we: perfomied anatytical w(￿dureS lo Kjentify ary Lmusual (Y wwecled relaiionshrgs; le$led journal entr￿$ lo idenlfy urvjsual IransactMYts'. as$05s8d whetherjudgernent5 and assumFrtK)rts made lh8 acc￿ntir￿d eslinales wwe dicalive of potential bias; and invfrstigaled the rknnale or urwsual Ir￿￿*1 In rèsponsg lo the nsk of irregul¥iltes ￿c￿￿p1￿￿* Wbth l•vs wvj iewlations, ￿ desKJned wocedures wtrxh inctuded, bul wèr8 r￿1 Imried to. • aorèèing f￿anCIal statem￿1 dis¢h)wre$ lo myerlyry SUKWting do(x¥nentalMJn.' enquiring of man4emenl as ￿ actual wjd ￿tentsaI ktytiw cla￿& arKI reviewing CLvra$p￿Kj8n¢fr with rel8va)t rewlatty5. There In￿rent limitations w0￿d[￿e$ ¢Jas¢￿d aix)ve Thè fanoved that laws regulations afe frun financial Iransacticrts, the less likety it is that we wouhj becon8 of r￿)n￿pI1an￿. Audit¢ng standards also limit Ihe audrt pre¢edurfjs fequiced lo identty non 846,667 856.132 22,418 BALANCES BIF AT 1 JANUARY 171. 746,246 1.7Sg.036 1.735.618 BALANCES CIF AT 31 DECEMBER 850.249 171.LK6 1 $92 913 2,614 168 1758,036 -13- Parochial Church Council of Christ Church. Woking Balance Sheets as at 31 December 2023 Note Gr(w 3Y23 (>oup 2022 PCC 2023 PCG 2022 FIXED ASSETS TangitA6 Fixed assets Irweslmenl Assets 174. 186.338 162,987 178,1 174.8fA) I￿.338 162,994 178 197 CURRENT ASSETS SIc￿k Debtors Short Term doF*)Sits Cash al Bank and in Hand 94,178 87.547 443.554 770,123 349 939 865.261 1,022.469 625,281 747,105 300 353 1.(E0.￿6 673119 1¢ 1 672.739 LIABILITIES. AMOUNTS FALLING DUE VIITHIN ONE YEAR 10 75.09S 79.465 49.490 49,010 NET CURREfvif ASSETS NET ASSETS 2 614 168 FUNDS DeS￿nated Unrestrl￿ed Restr￿ed 171.lx 850.249 1 $92 913 171, 840.694 746.246 171,OC6 882.081 171.096 884.581 2614 168 2.646.tM)4 1,801.926 The notes on pages 16 to 28 fomi part of these accounts. Approved by the Parochial Church thncil on 15 April 2024 arKI signed Cjn its behaw by: Adrian Beakfjs Vicar I Pearce Ward Ch -14- Parochial Church Council of Christ Church, Woking Paro¢hlal Church Councll of Chrlst Church, Woklng Statement of Cash Flows for the year ended 31 December 2023 2023 2022 CASH FLOIWS FROM OPERATING ACTIVITIES Nel cash generated from IJp8rabry activit*s 588,135 12.173 CASH FLOW FROM IN%￿sTING ACTIVITIES Interest received Expenditure ￿ capital Items Nel cash used fcrf invastThJ xtiviiies 39,139 7.768 CharvJè In cath and cash 8quNabrts rep(xtThJ pwm 613.863 (17,5391 Cash and tash equNalenlS at begrnrwJ cl lh8 rep￿try perKxI 1.120. 1,137,601 Cash aThJ cash equivaknls al Ihe end of the P￿￿)d 1 733.925 1 120C62 Clas3if*d on the balar￿ sheet as Slx)rt lerm deposrts Cash al Bank aTrJ in harKI 1.060,& 673119 1.733,925 770.123 349 939 1.120,C62 NOTES TO THE STATEMENT OF CASH FLOWS.. A. RECONCILIATION OF NET INCOME TO NET CASH GENERATED FROM OPERATING ACTIVITIES 2023 2022 Nèt surplus the year Ots {b55 on disp)sal of a$selsl Interest received O¢precialion of ts￿ible assets (tncreas8ydette8se Ki debltys {Increasey decroase in slod< (Decreasey increase in uedilors NET CASH GENERATED FROM OPERATING ACTivrriES .132 316 (39.139) 24,573 1242.7461 (6.6311 4.370 588,135 22.418 {7,7681 32.795 163.6841 {6.2981 34,711 12,173 -1 Parochial Church Council of Christ Church. Woking Notes to the Financial Statements For the year ended 31 December 2023 1. Accountlng Policles Th8 f￿arK￿l slat9ments have been prepwed in aco)rdarK* wth Church A¢￿￿lift9 Regulations 2C4J6 together with the Chanlies SORP {FRS 1021, Accourrtw and ReF*Mry by Char41ies S￿lement of RecommeTrded Practice applicab￿ lo tharties preparfftg tsir aeecths ￿ *oJrdanc8 with the Fina￿￿41 Reportwo Standard appl￿ble in Ihe UK and Republic of Irelaryj {FRS 1021 {8ffedNe 1 j￿u&Y 20151. Financial Reporting Standard 102 'The Financigl Reportng Standwd appl¢&*)le UK aTrJ Republ￿ of Ire￿nd. and the Charities Act 2011. The financial Swemenls have teen p￿pared h"stoncal cost cnnvan1lc￿ except for tha re-valualvjn of ¢ertain fwed assets ￿ include Ihe results d the duch of rts subSKj￿ry company, Origin Books & Media Limited. Funds Unroslricied fLmds reFYesenl the lunds of the PCC that ¥8 n(* &*J'8d to any restridion r8garding their use are available lor application ￿ the genwal PMJwses of the PCC F￿d$ deswJnat8d a part￿U￿r p￿pOS• by thé PCC are alsa unresliicled. Tr ￿CoMe ￿10 re51rKted fwKls is restr￿ted by donors. The accounts Include 811 transactitM$, a￿et$ habiht*s th8 PCC is resFonsible in L4w. They do nol indude the accounls of church gr0￿S that (xye man affiliats￿ io another btyjy nor those thal informal galherYKJs of churth members. Income and endowments Volunlary income and ¢8Ptal sour￿$ Colle¢lThis are recc*2nised when recewed by or on behalf of th8 PCC. Planned giving receivable Lnder Glt Aid donatKnS 5s rew)ts8d only Vth￿ received. tnc<)me tax recoverable on Grfl Aid dOn*1c￿ ts recognisod the rKome is reccgnised. Grants legacies lo Ihg PCC are acCou￿ed as soon a5 the PCC is of it5 legal enlillernenl and the amcwt d￿. Fund$ raised by events we acccurted for of expenses. Sales of b)d(s arKJ cthèr itém$ frcrfn the sale of forxl (trink from th& Café are a¢O￿nIe￿ fcf wss. Olherorthnary incomg Rental in¢crfne the lettng of churth wemises is rwtsed the rental is due. Income from inveslrnenls Dividends and interest we ￿￿nted fcy Wh￿ rec•wabl8. Tax recoverable on such inc￿0 is recognised in lh8 same account￿0 year. Gains and tbsses on inveslnErts Realised gains and lossés reccwJnise¢J kni nves1M￿tS ¥e soba. UNealised ga￿$ and l)sses are a¢¢wited fty on r6vaknalion of nvesiments al the bala￿e sheet date. Consolldatlon The results ol Orign Borths & MedA Ltd tre year erKled 31 De(xnb8r 2023 havg been consofbaaled on a h'ne. by4ir* basis. The company is [￿lted by shares uThler Ihe c*ntrol of Ihe clwrth. Parochial Church Council of Christ Church. Woking 1. Accountlng Policies (continued) Expènditure Grarts Granls and dfyplb)ns we for paid over. (x W￿ded, rf that *ward ueales a bmding obligation on PCC. Acliwi*s threctly relatiw lo the ¥*)rk dthe dwrdj The Dioce￿ Parish Sh¥e is a¢¢ourted fc* when payable. Operating Leases Rentals paid under operatirKJ leases ￿ chty lo the statement of Fin￿¢￿1 Aclivili85 when InC￿red under the terms of ￿nIel a9reemonl. Penwons The church operaies a stakeh)Ider Pensi￿ sc*the. matchitvJ empbyee conlnbLth'ons up lo 5% of salary. ConlrtJJions payable lor the yw are th¥ged n th• statement of activths Flxed Assets Consecr81&l land and and nwable chittrh fvrrrithrus Conseuated and t￿of￿￿d woperty is eXCkw￿d tr(Kn Ihe a¢4JXmt$ by $.W2Xal of Ihe Charth'es Act 199 No value 1$ plo¢ed on movable chwch fwnishrys hehj by the CtKthV8rd￿S on spB¢¢al Irust for the PCC and which require a far#Jlty for disposal 5nC8 the PCC ccmsiders this lo be inalienable property. All expendiiur8 incurred during the year on c(￿SeCrated or be￿ buihJing$ and movable chLrch lumishings. whether mainlgnanee or impro¥emenl is written off as expWNjit￿e in the SOFA aNJ separatety disck*sed. Unconsecraledlandand bthlthngs Urtonsecraled land and buildirKJS are recorded * (x)sL or. il acw*ed prior lo 1 Jaw*y 1995. al market value as 81 1 Janu￿ 1995. Depreciati￿ is (tsrged on bjikliros on a straKJht-Iine basis over currently anlicipaled useful econom￿ life offrfky years. Tangible fixed assets Depracbation is calculated lo wrrte off the cost d fLxed assets over Iheir e$tim*d useful lives by equal inslalmenls with a full annual charge in the s*ar ol acqusll￿n. Assets under £5CKI are not ca￿aliSed. Thè F￿ncIPle useful eConorn￿ IN8s applied ￿ cal(￿lat￿9 dewe¢iaM)n we as folby•￿.' Freehokl and buildirKJs Equipment Furnilwe arKI Filtmigs Over 50 years Over 4 years ¢)ver 10 years Inveslments Investments are vakjed * markei vab* al Ihe balanc8 sheet dal8. Current Assets Stock is ¥al￿d al the knver of ¢osl and r*1 realis*￿ Valug Amoun15 cr141ng lo the PCC ai 31 Deeember in respe(a of fees. rert5 or olhef income are slknyn as deble*s ss prOwS￿n for amounts that may prove uncollectitde. Short tem deposits include cash I￿j ￿ deF#)Srt eiltr*r wth lh8 CBF C￿￿ch of Eng￿nd Fur¥Js or at the bank Taxatlon Corporalion tax is chargeable on Ihg Qan￿ fron Ihe c1Yrfere￿￿vj 1X￿￿e5s. unless thg Ilrner is beb)w the small tr&Jing exemplvxi lllnil. -17- Parochial Church Council of Christ Church. Woking 2. Income and endowments from u￿eStr￿1ed Deswlgd Restricted FuKI$ Fu)ds 2023 2022 2{a) Voluntary Income from dor￿9 Planned Givir*J Gift don8tw)ns IrKome Tax r8COV8rabl8 Oihor planned giving 294.109 78.777 703,577 997,686 175,893 254,670 85 165 207.720 964.635 1,460 076 359,574 98.348 21bl Oiher ¥o￿nt￿ ￿￿orne Grants Leg&tes Childr8n's mNiisty ncome Youth ministry inC¢￿e Other lrtome 1.500 1,108 176 747 176 1,471 952 2 {c) Cmjrch Activilte5 Café B¢)okshop ConferèMcirrfJ rrx¥n knre Rental income Fees 268.280 142,922 51.635 8.638 75 244.140 134,61)) 50,589 1,300 795 142.922 51.635 8,638 75 471530 431424 2 Idl Income from Investments Interest TOTAL INCOMING RESOURCES 970.479 1.005,215 1.975,694 1,038,000 3. Expenditure on unrestr￿ad Des￿n￿e￿ Restricted nds FuThJs Funds 2023 2022 31a) Grants Mission￿Y 8nd charitab￿ Giving Church overseas missi(￿ary s0oe1￿5 Relief and development agenc¢es Home missions and chwch soaelies 16.4fy) 4,740 950 20,240 35.860 21,057 9.580 35 809 16,317 31,559 -1 Parochlal Church Council of Christ Church, Woking 3. Expendlture on l¢¢)nllnued) 3(bl Aclivilie5 direcily relating to ¢h& of ChLffth Unrestrvxed DewHted Restricted Funds 2023 2022 lthni5try.' D¥)ces￿ parish share Teachin9 8￿j Ministry Clergy hou51ng Church running expenses.. Uldities Insuranc• Maintenance Conferencing Other Mni¥ry.' Chiklr8n's Ministy Salarios Chibdren's Ministry Expenses Youlh Ministy Salaries Youth Ministy Expenses Pastoral Ministy Salaries Pastoral Ministy Expenses Outr&%h Expenses Church Services Christians Again* Povwty sakr Christians Against Povwty exp•w$ Music recitals ChLw¢h Centre cosis ChLYch weekend away 8ookslv)p c￿é 119.373 19.781 119.373 19,781 6.567 121.704 1,420 4,182 6.567 65.649 9.798 43.658 6.907 65.649 9.739 47.192 6,gJ7 48,592 9.810 44,251 2.320 1591 42,298 42,298 3,991 32,491 3.352 21.241 2.095 1,439 4.511 21,671 8.529 708 102.034 34,598 3,533 34.789 34.598 34.789 2.979 1.552 4.531 22.eJ)S 81.795 81.795 39.151 149,503 245.918 49 39.151 149.503 245.918 144,C61 224.348 Gateway expenditure Printing. FK)slage and stalhM Admini5tralion salar Telephone and communic4lion o)sls Management fee5 Bank charges Accountancy Fees Staff TraIn￿g Oepre¢k?lion Loss on sale ¢)n fixed assets AuditOT'S rem￿0[all¢￿ - 49 23.627 14.789 14 23.641 14.789 21.658 17.184 1.888 3.341 1,260 4.413 1,976 431 7.358 24.573 316 7.358 24,573 316 12 988 32,795 10.042 72.322 1.042455 940.376 TOTAL EXPENDITURE 960.392 35.132 124.038 1.119.562 1.015,582 -1 Parochial Church Council of Christ Church. Woking 4. Stsff Costs Wages and Salaries PensK>n Cos15 Social Secunty Costs 373.708 16,838 23.6 414.242 18.814 25.251 444.113 Average nunber of lull lime equivalent ￿1P￿7YeeS Youth Mintsty Pastoral Ministry Chihjrens Ministy Worship Ministry Church Cgntre Adminislralwi Christians Against Pov Booksf￿P Café 0.6 154 149 There were m employees wilh ￿O￿JM￿ts m ex¢e$s d W),CO) year. S. Members Expenses Expenses have been pa￿ lo the C￿gY memb8rs of the PCC n Cor¥￿cl￿)n wilh th8 C￿￿r￿a out of their offic￿. These include travel and sub%slenc¢. poslag8 telephorn, trainmg bcK4(s. and hospitalrty. A total of £631 was pajj in the ye8r12022: £859). No other payments or exp￿$99 were paid lo PCC momtws. porsM$ ¢(ffwBdgd kn t￿M or reFaled wtios. 6. Related Party Transactions Intercompany Al 31 December 2023 Irwe was an oulSlaTrJng balaxe from rts subsKil￿ Orign Books aThY Media Limited £63,01412022. £63,014). No inlwest is charged on Ihts loan aThJ il is Ihe mienih?n of the church to coniinue to suppc*t its subsid￿ry. Parochial Church Council of Christ Church. Woking 7. Fixed Assets for use by the PCC Land and Fumitwe arvj Frtlngs TPWGIBLE FIXED ASSETS (knp Adual /Deemed Cost FCC Cyigin Al 1 January 2023 Additions th'SPOS8Is A 31 D8cemb*r 2023 Ewipment Total 210,C 121.186 19,0￿) 140.236 12.611 334,630 36.8 371,526 665,816 55,946 721,762 13,411 2374 732,799 210.CO) 210CCQ 150,473 372.326 Depre0at￿l pcc Oruin Al 1 Jawwy 2023 Charge for the Year Disposals Al 31 December 2023 111,998 15,616 127,614 7.625 276,228 32.182 8.410 16.948 487.626 99.4rxi 535,424 24,573 133.181 557 939 N•t Book Value At l Janu8ry 2023 110.6( 186.338 Nel Book Value Al 31 DeC￿lter 2023 110.6c￿l 46,968 pcc ActUal￿erned Cosl Al 1 J￿uary 2023 AddilM)ns Disposats At 31 December 2023 210.1Krf) 121,1 334.630 e65.816 5,635 L2,374L 669 077 2.374 210.￿> Depreuation At 1 January 2023 Ch*ge fty the Ye Disposal$ At 31 December 2023 111,998 276.228 15.462 487,626 20,522 99 4CQ Nei Book Value At 1 Janu¥y 2023 110600 1781 Nel Boc4( Value At 31 December 2023 110.6(KI 8,647 43,740 162.987 Freehold 18nd and twildiThJs represert a woperty that is oJrerty Ltsed by the As5cciate V￿r n Orchard Drive, IAbking. Th8 deemed cost is Ihe PCC'$ estmate of mwkd ¥abJo n 1995 th Ihis assel was first recognised in the accounls. -21- Parochial Church Council of Christ Church, Woklng Investn7ent hxedAsS8ts The entire share capilal of Origri 8￿￿(9 & med￿ Linrteo. f￿rner n￿e Beacon Ictrtsl Churthl Limited. was acqured on 2 Janu8ry 2004 for Ihe nominal of £1 pw share. 8. Analysls of Net Assets by Fund UnreStr￿ted Fulds Deswled FuThJs Reslricted Fur•Js Group Total Funds Fixad Assél$ CLfftnl Assets Current Liabililtes Funds Balance al 31 December 2W23 174,8e 7￿.484 174,860 2,514.403 171.(K6 1.592.913 850.249 1 $92.913 2 614 168 pcc Fixed Assets Current Assets Cu(renl Liatrmlities FuTrJs Balan￿ at 31 Decembw 2￿23 162.994 768.577 49.4 882 C￿1 162,994 2.532,50J 171.( 1.592,917 1592917 Al ye8r end Group Unreslricted Not Cmnl Assels. w of Gateway prepaymen15. were £266,303 being c￿rent Assets £750,484 less Gateway Prepaym￿ts £409.086 less Cwrent Liabilities £75.Ce512022.. £280,170). Th85e reserves r8pressnled 101 days {2022'. 114 days} of Urnestr￿ted ExpeThJitwe as kn n the $latement of financial actwrties1£266.312 1 £￿,092 x 3651. -22- Parochial Church Councll of Christ Church, Woking 8. Analysis of Funds Transf b8tween funds Balance al 31 December 2023 Ba￿ce al 1 January 2023 Inccm)ry Rescwce Resource ExpeThJed Deslgnated funds, Dasignatod Grants Subtotal Charily and MissK 103 25.090 25.0 13 103 25 090 13 Cyclical Repairs Major Repairs Orchard DnveNicarage Gateway Proje¢t Sublolal Buildings Totsl Deslgnated fimds 21.783 39.326 10.184 99.700 170.993 171.096 13.402) 3.402 21,783 39.326 10.184 99,7CQ 170 993 171.006 {6.640) 10.042 35.132 10.042 Transler btheen funds Bafance al 31 December ealanco ai 1 R¢stri¢ted Fund¥ Reslricled Gr￿lS Henry Smith2 Healing on the Streets Christians Against Povorty Christians Against Pov$rty- CAP Job Club 6,128 1.134 169 5.165 s7.￿1 2.286 (53.CQl) 11,299} 168) 126.642) 10.337 2,121 101 1,016 22.493 13 13 Besom 99 Overseas and Youlh mission 13559 Subiotal Charity arKI Mis$ 26 c￿1 82.184 Children's Minislry Paslorai3 Growiro Leaders Care Network FuThY Church Weekend Away Warm Welcorne Space Subtotsl M￿15￿ 428 428 3,786 488 180 25 {2731 {39.0821 458 5.130 3￿) IT and aud￿ wsual Subtolal Equipment Restricted Buildings Fw Gal8way Project Subtotal BuiklirKJs 3.750 3,750 1545 691 1549 441 881629 881629 Total Restric¢ed Funds 746,246 1.1N)5.215 124.038 34.510 1.592.913 l The Desigrtated and Reslricted Grants fvnds a￿ trmissionay aTr# chantable giving. The Henry Srnith Clthy fund is used by the Mcar tslhose in need- resfnded to a speoffc 980JraptsG area. 3 The Paslorai fund incl￿185 gtts lof pastor*actiwty. ind4KlirG chuth e¥ents PCC fuThJs are as ¢knup funds. ex￿u￿￿9 the Grwj ReslrKaed Buihjrys -2> Parochial Church Council of Christ Church. Woking 9. Debtors Grw 2023 (>w 2022 PCC 2023 PCC 2022 Income Tax Recoverable Arnounis due from Group Und￿8k￿l9 Prepayments and Accrued Kileresl Gateway Prepayments Other Oebtors 248. 33.773 248.089 181,017 14.198 409.086 12 871 865,281 33,773 187,351 17.860 374,186 14.197 17. 374.186 17.735 443,554 686.30) 625.281 The Church's loan lo the stknsidiary is repayab￿ demaThJ Ch￿Ch considers Itis 10 be a Iwtem receivablo as il unlikély lo b8 r8paid withm a year. 10. Llabilities: Amounts Falllng Due Withln One Year Grw) 20f2 PCC 2023 PCC 2022 A¢eruals of ulilty & other costs Credit￿S for goods and Olher creditors & dgferred lic￿e 39.176 13.440 22.479 75.095 35.826 .884 9,880 2.726 49.4 33.374 15.320 316 49.010 20,674 79.465 11. Capital and financial commitments There we no capital eommrfmerts or fina￿1 c4)mm*rnenls u*rINCOME AND ENDOWENTS FROM
Donations and legacies from donors
2a
Other donations and legacies
2b
Incoming resources from operating
activities:
-
To furher the Councils' obectives
2c
•
Income from investment
2d
TOTAL INCOME AND ENDOVENNTS
EXPENDITURE ON
Grants
3a
Activities directly related to the work of the
church
3b
TOTAL RESOURCES EXPENDED
NET INCOME/(EXPENSE)
TRANSFERS BETW N FUNDS
NET MOVEMENT IN FUNDS
BALANCES 8/F AT 1**JANUARY**
BALANCES C/F AT 31 DECEMBER|Unrestricted
Designated
Restricted
Total Group
Funds
Funds
Funds
Funds 2022
£
£
£
£
488,008
107,848
595,856
1,844
1,108
2,952
431.424
431,424
1 274
6 494
7 768
922,550
115,450
1,038,000
25,680
49,526
75,206
897,923
8,311
34,142
940,376
897,923
33,991
83,668
1,015,582
24,627
(33,991)
31,782
22,418
(4,350)
42,462
(38,112)
20,277
8,471
(6,330)
22,418
820,417
162,625
752,576
1,735,618
840,694
171,096
746,246
1,758,036| |---|---| -26- Parochial Church Council of Christ Church, Woking 15. PCC ststement of Financial Activltles Total pcc Funds Unfestrthd Daswed Restricted FurKIs Funds Funds Total PGC F￿d6 2023 INCOMING RESOURCES Inccrning resources fr(Mn don¢xs Other ¥olwlary incoming T8￿UrceS In￿mIng reswces 0￿ratir Adivilies to further thè PCC ot4eclivg5 Iru*me from investment TOTAL INCOMING RESOURCES 2a 495.441 .635 1.460,076 595,856 2b 1.978 2.971 4.949 2,951 60.349 52.684 2d 1.211 $58.979 1.(K15,215 1,564, 194 659.241 RESOURCES EXPENDED anls P£livrties diredly related to the of Ihe church TOTAL RESOURCES EXPENDED 25.090 51,216 76,6C 75.2C6 643 509 570.446 35.132 124.038 720.115 645,652 NET INCOMINGIIOUTGOINGI BEFORE INVESTING ACTIVITIES (1.9671 (35.132) 881.177 844,079 13.589 CAPITAL EXPENOITURE BY FUNDS TFiANSFERS BEThEEN FUNDS 8 i34.￿) NET MOVEMENT IN FUNDS 12.4991 846.667 844,079 13,589 BALANCES BIF AT 1 JANUARY 171.096 746,249 1,801.926 1.788 337 BALANCES CIF AT 31 OECEMBER 171.rxE 1 592.917 2 646 004 1.801.926 -27- Parochial Church Council of Christ Church. Woking 16. Origin Books & Media Limited Ongin Books & Media LKnrted 15 a subsdwy of the thjrth and operates a boc4(shcp and Café within churth premisos 11 is recognised that the Otigin 8orA(s 8 Medra subsKliary was in mat8rial dgfiol al the year end. The PCC intends lo eontinug SLWOrthlg Origin Books & M8dia. Recenl years have shown wfils Ihe ￿er￿it is 9radually reducdng. Al 31 December 2023 rt had current assets of £162.919 (2CQ2. £165,775) lithlilies 01 £2LE.620 (2022.. £217.8051 and deficil of £31.829 12022 £43.8831 The suMm￿Y of rts aThJ h)ss a¢￿￿1 for Ihe year ended 31 Deeember 2023 is as folbyws: Total Ir￿ome Total expenditure 413.1￿2 1401.1C6) 381.701 {372.873) Profrt for Ihe year 12,054 8.828 The stock stthvn in thg grLKP baknce sheet u)nsi3ts Irf bod(4 med*. gffts caterr4J su￿￿85. or￿In Books 8 Meth'a knmiled files its thyn sep¥*e entity aCt￿nIS With C￿￿leS H￿se with wisl¥ed number 02581840 {EnglaTrJ and Watesl -2