## **All Saints Church, Wellingborough**
## **End of Year Financial Statements**
## **Year ending 31/12/2024**
**Incumbent** Revd Canon Paula York MA
**Bankers** Lloyds Bank Plc Market Street Wellingborough
_Page 1_
|**Index**|**Page**|
|---|---|
|Membership of the Parochial Church Council|3|
|Review of Activities & Future Aims|4|
|Structure,Governance and Management|5|
|Statement of Financial Activities|6|
|Balance Sheet as at 31 12 2024|7|
|Accounting Policies|8-11|
|Statement of assets and liabilities|12-13|
|Analysis of Income and expenditure|14-17|
|Report of the Independent Examiner|18|
_Page 2_
During the year the following served as members of the PCC
Incumbent Revd Canon Paula York MA Associate priest Revd Canon John Westwood Wardens Mr Mike Jennings Mr Bob Townson Vice Chairman PCC Treasurer Mr Christopher Haynes PCC Secretary Miss Karen Leveridge Reader Mr Chris Butts Licensed Pastoral Mrs Pat Thomas Minsters Parish Evangelist Mrs Helen Jennings Representatives on Mrs Sue Mutlow Deanery Synod School Foundation Mr Ian Barrett Governors Mrs Pat Thomas Mr Bob Townson Elected Members Mr Clive Adams Mr Christopher Haynes Mr William Jenkin Mr Michael Jennings Mr Steve Till Miss Karen Leveridge Mr Ian Barrett Mrs Lynda Norris Mr Robert Allen Mrs K Gonshing
_Page 3_
## Annual report
During 2024 both All Hallows and All Saints Churches have had another active year. At All Saints the Church Hall has continued to be unavailable which has impacted on activities due to lack of facilities and suitable space. Our Insurers have been working hard to get this resolved and there has at last been positive developments, with the first phase of repairs beginning early in 2025. During the year All Saints have held two open church events which have been well supported by the community. The first was for St George’s Day and the second a Harvest of Hands event celebrating local crafts.
At All Hallows the Summer and Autumn Fairs were well received. In addition, the Mothers’ Union and friends produced a spectacular cascade of poppies display outside All Hallows church which was used to launch the town Poppy Appeal. This group continue to meet for Knit and Natter sessions monthly.
Our work with young people through the Benefice pre-school group, Little Acorns as well as All Saints Sunday Young Eager Saints group is flourishing. Both church choirs have had several junior members enrol during 2024. Our work with All Saints School continues and this year they achieved a ‘excellent’ rating in the SIAMS inspection – a cause for celebration. All Hallows Coffee Shop is open 4 mornings a week providing refreshment and fellowship. All Hallows Hall is breaking even again with an increase in bookings and careful management by the caretaking/cleaning team. The older members of All Saints congregation enjoy a monthly Tea@2 meeting at St Andrew’s Church Hall.
The All Hallows Organ Restoration Project is progressing well with over £22,000 raised so far and lottery and grant bids in progress. At All Saints the PCC are exploring the possibility of reordering the church to provide the flexibility we need to expand our outreach. We also plan to launch Messy Church at All Saints in the summer of 2025.
Finances in both parishes remain a challenge with ever-increasing energy bills and the challenge of paying our Parish Share, but we continue to work hard in challenging circumstances to meet our running costs as well as investing in mission. This work has been boosted this year with a substantial legacy receipt for building outreach projects at All Hallows.
We look forward to 2025 with hope.
The Reverend Canon Paula York
_Page 4_
## **Structure, governance and management**
## **Committees**
The PCC operates through a number of committees that meet between full meetings of the PCC.
## **Standing committee**
This is the only committee required by law. It has power to transact the business of the PCC between its meetings subject to any direction given by the council.
## **Development committee**
This committee's remit is to form a vision for the future of the church. It is focusing on looking at ways to make our building space more flexible for worship and other events.
## **Finance committee**
This committee meets to discuss the finances of the church and assist the Treasurer.
## **Hall committee**
The Hall committee attends to matters relating to the Church Hall and assists the Hall Booking Clerk.
## **Liturgy and Worship committee**
This committee attends to matters relating to ministry within the church, including forms of worship.
## **Maintenance committee**
This committee attends to matters relating to the stewardship of plant such as church buildings and fabric, the churchyard and garden, the Vicarage and 3 Lister Road, formerly occupied by a curate.
## **Ministry team**
The team attends to matters relating to the pastoral needs of the congregation and the local community particularly when individuals are in need of care and support. This might be offered through prayer, visiting or in practical ways.
## **Outreach and education committee**
This committee aims to foster further Christian training and development, and cover the area of outreach, and support mission, ecumenical links and relief agencies.
## **Social committee**
This committee attends to matters relating to events that bring the congregation together to meet and get to know one another better and provide opportunities for people on the fringe or outside to find out more about the church. These events might or might not raise funds.
_Page 5_
## **Statement of Financial Activities**
||**Unrestricted Designated**
**Restricted Endowment**
**Total**
**Prior year**
**funds**
**funds**
**funds**
**funds**
**funds**
**total funds**|
|---|---|
|**Income and endowments from:**
Donations and legacies
Income from charitable activities
Other trading activities
Investments
Other income
**Total income**
**Expenditure on:**
Raising funds
Expenditure on charitable activities
Other expenditure
**Total expenditure**
**Net income / (expenditure) resources before**
**transfer**
**Other recognised gains / losses**
**Net movement in funds**
**Total funds brought forward**
**Total funds carried forward**
**Represented by**
**Unrestricted**
General fund
**Designated**
Fabric Fund
Hayden Smart Gift
Messy Church
Other Church Groups
P M Ward Legacy
**Restricted**
Agency collection
Choir Social
Flame Appeal
Little Saints
Sunday Club
Ted Adams Memorial
Youth Project|46,979
2,673
0
0
49,653
90,943
4,111
0
0
0
4,111
4,232
1,560
0
0
0
1,560
229
9,411
7,463
(4,884)
0
11,990
26,448
32,556
0
0
0
32,556
24,957|
||**94,619**
**10,136**
**(4,884)**
**0**
**99,872**
**146,809**
735
0
0
0
735
660
89,930
1,760
0
0
91,690
86,399
430
0
0
0
430
961|
||**91,095**
**1,760**
**0**
**0**
**92,855**
**88,020**|
||**3,523**
**8,376**
**(4,884)**
**0**
**7,016**
**58,789**|
||**3,523**
**8,376**
**(4,884)**
**0**
**7,016**
**58,789**|
||**55,409**
**158,857**
**25,343**
**0**
**239,610**
**181,637**|
||**58,933**
**167,234**
**20,459**
**0**
**246,626**
**240,426**
58,093
0
0
0
58,093
55,409
0
33,899
0
0
33,899
34,186
0
252
0
0
252
252
0
2,673
0
0
2,673
0
0
587
0
0
587
587
0
129,821
0
0
129,821
123,831
0
0
(124)
0
(124)
(124)
0
0
180
0
180
180
0
0
2,862
0
2,862
2,828
0
0
61
0
61
61
0
0
167
0
167
167
0
0
17,016
0
17,016
21,934
0
0
295
0
295
295|
_Page 6_
## **Balance sheet**
||**Total funds**
**Prior year funds**|
|---|---|
|**Fixed assets**
Tangible assets
**Current assets**
Investments
Cash at bank and in hand
**Liabilities**
Creditors: Amounts falling due in one year
**Net current assets less current liabilities**
**Total assets less current liabilities**
**Total net assets less liabilities**
**Represented by**
**Unrestricted**
General fund
**Designated**
Fabric Fund
Other Church Groups
Hayden Smart Gift
P M Ward Legacy
Messy Church
**Restricted**
Choir Social
Flame Appeal
Friends of All Saints
Little Saints
Sunday Club
Ted Adams Memorial
Youth Project
Agency collection
**Funds of the church**|25,905
25,905|
||**25,905**
**25,905**
169,613
171,677
52,333
43,685|
||**221,947**
**215,363**
2,066
1,659|
||**2,066**
**1,659**|
||**219,880**
**213,704**|
||**245,786**
**239,610**|
||**245,786**
**239,610**
58,093
55,409
33,899
34,186
587
587
252
252
129,821
123,831
2,673
0
180
180
2,862
2,828
0
0
61
61
167
167
17,016
21,934
295
295
(124)
(124)|
||**245,786**
**239,610**|
_Page 7_
**1 ACCOUNTING POLICIES**
The financial statements have been prepared in accordance with the Church Accounting Regulations 2006 together with applicable accounting standards and the Charities SORP (FRS 102).
## **Funds**
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.
The accounts 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 those that are informal gatherings of church members.
## **Incoming resources**
## **Voluntary income and capital sources**
Collections are recognised when received by or on behalf of the PCC. Planned giving receivable under covenant is recognised only when received.
Income tax recoverable on covenants or gift aid donations is recognised when the income is recognised.
Grants and legacies to the PCC are accounted for as soon as the PCC is notified of its legal entitlement and the amount due.
Funds raised by the fete, garden party and similar events are accounted for gross. Sales of magazines from the church are accounted for gross.
## **Other ordinary income**
Rental income from the letting of church premises is recognised when the rental is due.
## **Resources expended**
## **Activities directly relating to the work of the church**
Costs of generating voluntary income comprise those costs directly attributable to generating incoming resources for the charity and include staff costs and attributable overhead cost.
Charitable activities expenditure represents the overhead and staff costs incurred for the furtherance of the charity's objectives as stated in the annual report. Expenditure is shown gross, inclusive of unrecoverable VAT and is charged on an accruals basis. Costs are allocated to the particular activity that directly relates to it. Where costs cannot be directly attributed they have been allocated to activities on a basis consistent with the use of the resources.
_Page 8_
Governance costs are those incurred in connection with the management of the Parochial Church Council of All Saints, Wellingborough's assets, organisational administration and compliance with constitutional and statutory requirements.
## **Fund accounting**
Restricted funds are to be used for specified purposes laid down by the donor or by the purpose of the appeal. Expenditure for those purposes is charged to the fund, together with a fair allocation of overheads and support costs.
Unrestricted funds are donations and other incoming resources received or generated for expenditure on the general objectives of the charity.
## **Fixed assets**
## **Consecrated land and buildings and movable church furnishings**
Consecrated and beneficed property is excluded from the accounts by s.10(2) of the Charities Act 2011.
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 since the PCC considers this to be inalienable property. All expenditure incurred during the year on consecrated or benefice buildings and movable church furnishings, whether maintenance or improvement, is written off as expenditure in the SOFA and separately disclosed.
## **Other fixtures, fittings and office equipment**
Equipment used within the church premises is depreciated on a straight line basis over 4 years. Individual terms of equipment with a purchase price of £1,000 or less are written off when the asset is acquired.
## **Current assets**
Amounts owing to the PCC at 31 December in respect of fees, rents or other income are shown as debtors less provision for amounts that may prove uncollectible.
## **Short-term deposits include cash held on deposit either with the CBF Church of England Funds or at the bank.**
## **Church Workers Pension Fund (CWPF) December 2020 Year End**
_**All Saints**_ participates in the Pension Builder Scheme section of CWPF for lay staff. The Scheme is administered by the Church of England Pensions Board, which holds the assets of the schemes separately from those of the Employer and the other participating employers.
The Church Workers Pension Fund has a section known as the Defined Benefits Scheme, a deferred annuity section known as Pension Builder Classic and a cash balance section known as Pension Builder 2014.
_Page 9_
**Church Workers Pension Fund (CWPF) Draft FRS102 Wording - December 2024 Year End**
**All Saints Church** participates in the Pension Builder Scheme section of CWPF for lay staff. CWPF is administered by the Church of England Pensions Board, which holds the CWPF assets separately from those of the Employer and other participating employers.
CWPF has two sections:
1. the Defined Benefits Scheme
2. the Pension Builder Scheme, which has two subsections;
- a. a deferred annuity section known as Pension Builder Classic, and,
- b. a cash balance section known as Pension Builder 2014.
## **Pension Builder Scheme**
Both sections of the Pension Builder Scheme are classed as defined benefit schemes.
_**Pension Builder Classic**_ provides a pension, accumulated from contributions paid and converted into a deferred annuity during employment based on terms set and reviewed by the Church of England Pensions Board from time to time. Discretionary increases may also be added, depending on investment returns and other factors.
_**Pension Builder 2014**_ is a cash balance scheme that provides a lump sum which members use to provide benefits at retirement. Pension contributions are recorded in an account for each member. Discretionary bonuses may be added before retirement, depending on investment returns and other factors. The account, plus any bonuses declared is payable, unreduced, from age 65.
There is no sub-division of assets between employers in each section of the Pension Builder Scheme.
The scheme is considered to be a multi-employer scheme as described in Section 28 of FRS 102. This is because it is not possible to attribute the Pension Builder Scheme’s assets and liabilities to specific employers and means that contributions are accounted for as if the Scheme were a defined contribution scheme. The pensions costs charged to the SoFA in the year are the contributions payable **(2024: £1086, 2023: £992).**
A valuation of the Pension Builder Scheme is carried out once every three years. The most recent valuation was carried out as at 31 December 2022.
For the Pension Builder Classic section, the valuation revealed a surplus of £34.8m on the ongoing assumptions used. At the most recent annual review effective 1 January 2025, the Board chose to grant a discretionary bonus of 6.7% to both pensions not yet in payment and pensions in payment in respect of service prior to April 1997; and a bonus on pensions in payment in respect of post April 2006 service so that the pension increase was 2.7% (where usually it would be calculated based on inflation up to 2.5%). This followed improvements in the funding position over 2024. There is no requirement for deficit payments at the current time.
The next valuation is due as at 31 December 2025.
_Page 10_
For the Pension Builder 2014 section, the valuation revealed a surplus of £8.5m on the ongoing assumptions used. There is no requirement for deficit payments at the current time.
The legal structure of the scheme is such that if another employer fails, **All Saints Church** could become responsible for paying a share of the failed employer’s pension liabilities.
_Page 11_
## **Statement of assets and liabilities**
||**This year**
**Last year**|
|---|---|
|**Tangible assets**
**Lister Road Property**
General fund (Unrestricted) -
**Total for Tangible assets**
**Cash at bank and in hand**
**Lloyds Bank current account**
Fabric Fund (Designated) -
Hayden Smart Gift (Designated) -
Messy Church (Designated) -
P M Ward Legacy (Designated) -
Ted Adams Memorial (Restricted) -
General fund (Unrestricted) -
Agency collection (Restricted) -
**Lloyds Bank Current account Church Hall**
General fund (Unrestricted) -
**Lloyds Instant Access**
Choir Social (Restricted) -
Fabric Fund (Designated) -
Little Saints (Restricted) -
P M Ward Legacy (Designated) -
Sunday Club (Restricted) -
Ted Adams Memorial (Restricted) -
Youth Project (Restricted) -
General fund (Unrestricted) -
**Lloyds 30 Day Notice account**
General fund (Unrestricted) -
**Flame Appeal**
Flame Appeal (Restricted) -
**Other Church Groups (Various)**
Other Church Groups (Designated) -
General fund (Unrestricted) -
**Total for Cash at bank and in hand**
**Investments**
**Wellingborough All Saints PCC 013883001S**
Fabric Fund (Designated) -
P M Ward Legacy (Designated) -
Ted Adams Memorial (Restricted) -
General fund (Unrestricted) -
**Total for Investments**
**Creditors: Amounts falling due in one year**
**Accounts Payable**
General fund (Unrestricted) -|25,905
25,905|
||**25,905**
**25,905**|
||**25,905**
**25,905**
831
1,784
252
252
2,673
0
5,712
2,535
469
(132)
6,064
3,570
(124)
(124)|
||**15,880**
**7,886**
10,176
10,981|
||**10,176**
**10,981**
180
180
3,216
3,216
61
61
7,075
6,958
167
167
264
264
295
295
266
(1,366)|
||**11,526**
**9,776**
11,763
11,625|
||**11,763**
**11,625**
2,862
2,828|
||**2,862**
**2,828**
587
587
(462)
0|
||**124**
**587**|
||**52,333**
**43,685**
29,852
29,185
117,033
114,337
16,282
21,803
6,445
6,352|
||**169,613**
**171,677**|
||**169,613**
**171,677**
(2,066)
(1,659)|
_Page 12_
|**Total for Creditors: Amounts falling due in one year**
**Grand total**|**(2,066)**
**(1,659)**|
|---|---|
||**245,786**
**239,610**|
_Page 13_
## **Analysis of income and expenditure**
||||||**Total**||
|---|---|---|---|---|---|---|
||**Unrestricted**|**Designated**|**Restricted**|**Endowment**|**This year**|**Last year**|
|**INCOME AND ENDOWMENTS**|||||||
|**Donations and legacies**|||||||
|Gift Aid - Bank|21,970|0|0|0|21,970|25,309|
|Gift Aid - Envelopes|6,111|0|0|0|6,111|2,406|
|Loose plate collections|2,321|0|0|0|2,321|2,944|
|Income for missions|692|0|0|0|692|469|
|Donations appeals etc|4,470|0|0|0|4,470|2,154|
|Tax recoverable on Gift Aid|8,910|0|0|0|8,910|7,496|
|Legacies|0|0|0|0|0|49,785|
|Non-recurring one-off grants|0|2,673|0|0|2,673|0|
|Sundry|2,301|0|0|0|2,301|191|
|Income bell ringers|200|0|0|0|200|120|
|Income Choir All Hallows|0|0|0|0|0|65|
|Total|46,979|2,673|0|0|49,653|90,943|
|**Income from charitable activities**|||||||
|PCC Fees for weddings and funerals|668|0|0|0|668|903|
|All S|||||||
|PCC fees for weddings and funerals|1,371|0|0|0|1,371|1,119|
|All H|||||||
|Locum Fees Wedding & Funerals All|272|0|0|0|272|0|
|H|||||||
|Travel Expenses for Funerals All S|100|0|0|0|100|160|
|Travel Expenses for Funerals All H|200|0|0|0|200|80|
|Organist Fees Weddings and|85|0|0|0|85|320|
|Funerals AS|||||||
|Organist Fees weddings and|435|0|0|0|435|560|
|Funerals AH|||||||
|Verger Fees Weddings and Funerals|120|0|0|0|120|280|
|AS|||||||
|Verger Fees Weddings and Funerals|440|0|0|0|440|320|
|AH|||||||
|Contribution to heat & light All S|70|0|0|0|70|210|
|Contribution to heat & light All H|350|0|0|0|350|280|
|Total|4,111|0|0|0|4,111|4,232|
|**Other trading activities**|||||||
|Fundraising|1,272|0|0|0|1,272|179|
|Magazine income - advertising|224|0|0|0|224|40|
|Parish magazine sales|63|0|0|0|63|10|
|Total|1,560|0|0|0|1,560|229|
|**Investments**|||||||
|Increase in share unit value|93|3,362|(5,520)|0|(2,064)|13,510|
|Bank and building society interest|318|4,100|635|0|5,055|4,317|
|Lister Road Rent|9,000|0|0|0|9,000|8,620|
|Total|9,411|7,463|(4,884)|0|11,990|26,448|
|**Other income**|||||||
|Insurance claims|19,910|0|0|0|19,910|12,000|
|Recharge income - clergy expenses|1,737|0|0|0|1,737|2,362|
|Recharge income - Photocopying|694|0|0|0|694|374|
_Page 14_
|Recharge income - Telephone
Recharge income - Parish Secretary
Recharge Income Magazine
Recharge Office costs
Recharge Vicars Phone
Recharge Sundry Income
Recharge Organist
Recharge Choir
Recharge Church Maint
Recharge Vicerage r/r
Total|672
0
0
0
5,486
0
0
0
92
0
0
0
0
0
0
0
130
0
0
0
85
0
0
0
3,690
0
0
0
0
0
0
0
0
0
0
0
57
0
0
0|672
396
5,486
5,137
92
308
0
42
130
166
85
65
3,690
3,190
0
50
0
597
57
267|
|---|---|---|
||32,556
0
0
0|32,556
24,957|
|**INCOME TOTAL**|94,619
10,136
(4,884)
0|99,872
146,809|
_Page 15_
## **EXPENDITURE**
|**Raising funds**
Costs of fetes & other events
44
0
0
0
Payments Bell Ringers
200
0
0
0
payments choir
0
0
0
0
clergy travel All Saints
100
0
0
0
Clergy travel All Hallows
200
0
0
0
Bank Charges
191
0
0
0
Total
735
0
0
0
**Expenditure on charitable activities**
Home mission
4,198
0
0
0
Choir & Music
880
0
0
0
Parish share
30,245
0
0
0
Organist Honorarium
7,130
0
0
0
Salary of Parish Secretary
11,058
0
0
0
Organist fees Funerals & Weddings
All Ha
340
0
0
0
Organist Fees Funerals & Weddings
All S
0
0
0
0
Verger fees Funerals & Weddings All
H
320
0
0
0
Verger fees for Funerals & Weddings
All
160
0
0
0
Clergy fees Funerals & Weddings All
H
272
0
0
0
Fees Contras, All Hallows
1,506
0
0
0
Heat & Light Contra All Hallows
350
0
0
0
Working expenses of incumbent
3,730
0
0
0
Parsonage house expenses
115
0
0
0
Vicar's telephone
260
0
0
0
Sunday Club
276
0
0
0
Parish training and mission
34
0
0
0
Church running - insurance
3,650
0
0
0
Church office - telephone
940
0
0
0
Office Costs
167
0
0
0
Organ / piano tuning
1,036
0
0
0
Church maintenance
2,657
1,760
0
0
Cleaning
0
0
0
0
Church Req
1,658
0
0
0
Stationery
258
0
0
0
Photocopying and repairs
1,699
0
0
0
Sundry Expenses
1,131
0
0
0
Church running - electric
7,793
0
0
0
Magazine expenses
543
0
0
0
Hall running - electricity
190
0
0
0
Hall running - gas
129
0
0
0
Hall running - insurance
1,319
0
0
0
Hall running - maintenance
0
0
0
0
Hall running - water
805
0
0
0
Lister Road Property Costs
5,067
0
0
0
Total
89,930
1,760
0
0
**Other expenditure**
Sundries
430
0
0
0
Total
430
0
0
0|44
0
0
0
200
0
0
0
0
0
0
0
100
0
0
0
200
0
0
0
191
0
0
0|44
20
200
120
0
65
100
218
200
40
191
197|
|---|---|---|
|||735
660
4,198
3,978
880
1,639
30,245
27,435
7,130
6,775
11,058
10,197
340
560
0
400
320
280
160
280
272
0
1,506
1,043
350
350
3,730
4,056
115
535
260
262
276
109
34
0
3,650
3,531
940
922
167
288
1,036
1,025
4,417
9,557
0
199
1,658
561
258
205
1,699
1,254
1,131
351
7,793
5,621
543
633
190
232
129
219
1,319
1,319
0
5
805
706
5,067
1,860|
||89,930
1,760
0
0
430
0
0
0|91,690
86,399
430
961|
||430
0
0
0|430
961|
|**EXPENDITURE TOTAL**|91,095
1,760
0
0|92,855
88,020|
||||
|**GRAND TOTAL**|3,523
8,376
(4,884)
0|7,016
58,789|
_Page 16_
Page17
## **Independent examiners, report to the trustees of All Saints, Wellingborough**
The Charity’s Trustees are responsible for the preparation of the accounts. We report on the accounts for the year ended 31 December 2024, which are set out on pages 6 to 17.
## **Respective responsibilities of trustees and examiner**
The charity’s trustees consider that an audit is not required for this year (under section 144(2) of the Charities Act 2011(the Act) and that an independent examination is needed. It is our 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 Commission under section 145(5)(b) of the 2011 Act and
- State whether particular matters have come to our attention.
## **Basis of independent examiner’s report**
Our examination was carried out in accordance with 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 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 no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.
## **Independent examiners’ statement**
In the course of our examination no matter has come to our attention
- 1 which gives us reasonable cause to believe that in any material respect the requirements
- to keep accounting records in accordance with section 41 of the Act and
- to prepare accounts which accord with the accounting records and comply with the requirements of the Act, as also contained in the Church Accounting Regulations 2006 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.
## _Denton Tavara Limited_
Denton Tavara Ltd Independent Examiner 61A High Street South Rushden Northants NN10 0RA
_Page 18_