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2022-12-31-accounts

BATH CENTRAL

UNITED REFORMED CHURCH CHARITY

Registered Charity 1130339 FINANCIAL STATEMENTS 31st DECEMBER 2022

CONTENTS Pages
Elders' and Trustees' Annual Report 1 to 7
Our place is your place – making connections 1
Our Church in Community
 2 to 5
Administrative Information
 6 to 7
Elders' Statement 8
Independent Examiners' Report 8
Receipts & Payments Account 9
Statement of Assets & Liabilities 9
Notes to the Financial Statements 10 to 12

BATH CENTRAL UNITED REFORMED CHURCH CHARITY

(Registered Charity 1130339)

ELDERS' and TRUSTEES' ANNUAL REPORT - DECEMBER 2022

The Elders (acting as Trustees for the purposes of the Charities Acts) of Bath Central United Reformed Church Charity present their Annual Report and Financial Statements for the year ended 31 December 2021.

OUR PLACE IS YOUR PLACE – MAKING CONNECTIONS TOGETHER

Some prayerful, thoughts and recollections of others, events and happenings from our Church's magazine 'Contact' - through January to December; as we offer our prayers as a Church for ourselves and for others in Community …....

As we venture into a new year, after many months of anxiety and tests of our faith, strengthen us for whatever is to come, and help us always to be conscious of your love and support.

May we not feel alone. May we feel your healing comfort in our every day contact with others. May we play our part in bringing your love and concerns to all we communicate with and to share with them the sure hope of better days to come. We thank you that you care for us and your creation, more than we can ever know and in ways we cannot even imagine.

We are very grateful to have survived the last twelve months and we pray for those who have not. We pray especially for their close friends and family who are left behind. We give thanks for all those who have visited others to keep them in touch with the outside world and the Church community.

We give thanks for the work of scientists creating vaccines that have enabled this country to start on the road to recovery. Help us all to be aware of folk around us who are still suffering from the effects of long-term Covid.

You bless us with this time of warmer weather, when nature is in abundance with its colours and scents; when wildlife abounds and for all things that are a pleasure for us. You make us feel uplifted, even during times when some of us may have felt low because of health concerns or other circumstances. We ask the Holy Spirit to descend on us and awake our senses to this wonderful time of year and to make us appreciative of all that you give us.

We pray that you will continue to guide us now and in the future, in good times or bad. We thank you for our Ministry team and Elders who have enabled us to continue with our worship over the past months to keep the Church alive

As we enter a new phase of the pandemic, may we always think of those who mourn loved ones and who may be sad at the manner of their passing. We pray that we will be able to meet up more readily in the future with those who are weeping, and to rejoice with those who are celebrating a special occasion. Meanwhile let us be truly grateful for the unsung heroes and heroines who have sustained us — scientists and medics, postmen, delivery drivers, shop staff, tradespeople, transport workers, volunteers and many more.

We offer our thanks for the beautiful colours of Autumn and which offers a fresh start for all; bless all those children going to school for the first time and to those pupils returning for another year; bless also the teachers who show patience and kindness and a listening ear in a challenging world.

At this Christmastide, please help us always to remember its true meaning. We pray for our families and friends and all those we love and care for and ask you to protect them. May we especially think of folk who have to work away from home, as we all make plans for the festive season.

Thank you for the faith that binds us, for the family and friends who love us, and for your giving of your son into this world to save us. We ask for tolerance for all faiths and thosewith no belief at all. And finally, help us to recognise the needs of our fellow travellers and to respond generously.

May our Church be always a place of welcome. So be it, with our thanks, Amen.

Page 1

ELDERS' and TRUSTEES' ANNUAL REPORT - DECEMBER 2022 - cont'd

OUR CHURCH IN COMMUNITY: SHARING OUR HOPES

Reflections - Over the past year, much of our Church's life in ministry and mission – its activities and events, its chosen journey – continues to feel the effects caused by factors outside its control. The financial resources available to the Church have also continued to decline signifigantly.

Considerations - But our Church has weathered as best it can the continuing risks and challenges over the past year and now faces new challenges and opportunities that reflect the imperative to acknowledge the need to accept and manage change.

- In Looking Back

THE CHARITY’S ACTIVITIES

Bath Central United Reformed Church is committed to offering the opportunity of Christian worship to all. Our Church aims to enable people to live out their faith in the world and make an enriching contribution to the communities in which our Church lives. Our Church does this through:

WORSHIP AND PRAYER – 'learning about the Gospel, and placing trust in Jesus'

The Church's activities and events are listed below:

Our Church's well-stocked Library, supporting individual spiritual study, enquiry and learning.

PASTORAL CARE – 'involving people, and engaging with concerns for others'

When and wherever possible, the Church has continued to offer support to the wider Church community by -

Page 2

OUTREACH – 'developing relationships; through small acts, making a big difference'

This includes ongoing work by the Church's Ministers, Elders and others in our membership, through

PUBLIC BENEFIT – thinking about and engaging with others

Our Church cares deeply about its relationships with the outside world and campaigns in partnership with numerous other organisations throughout the year.

The Trustees continue to have due regard to public benefit guidance published by the Charity Commission.

Page 3

Our Church and its halls have always provided a meeting place for groups offering a diverse range of caring, social and other activities, such as the Bath Child Contact Centre, Headway - Bath and District and Soundwell Music Therapy Trust .

Our Church continues to seek and to establish relationships within our community and by invitation acting as a host and providing a venue for a number of events each year as part of the Bath Festivals .

ACHIEVEMENTS AND PERFORMANCE

Bath Central URC has committees for Buildings and House - drawn from its membership - who ensure that the buildings are maintained to a high standard.

The Committee of Finance and Halls Management which oversees and manages the hiring of the Sanctuary and Church halls, ensures that this is carried out in a professional and charitable manner.

Our Church is an Eco Church. In so being, it expresses its care for God’s world in worship and teaching; in how it looks after its Church buildings and land; in how it engages with its local community and in global campaigns; and in the personal lifestyles of its congregation.

All matters and connections of importance for our Church are proactively promoted by the Elders .

Our Church readily acknowledges that activities - such as those listed above – together represent and ' serve as a rewarding achievement and engagement of sharing our hopes in community' .

FINANCIAL REVIEW

The financial activities of Bath Central URC for the year ended 31 December 2022 are as set out on pages 9 to 12. The net outgoing payments for 2022 were £25,833, before transfers between funds held; for 2021, the net outgoing payments were £25,833 . The total cash funds for 2022 available to be carried forward to the next financial year were £29,519 – and for the previous year they were £29,519, both years representing between three to nine months of its annual payments. Our Church Elder's policy (acting as Trustees) on the holding of any cash funds as reserves is explained in the notes to these accounts under Reserves Policy.

Our Church's approach for Stewardship continues to provide an ongoing focus for our Giving. However, during the past year, the combined reduction in the use of our Church Halls and further reductions of its available financial resources, threaten the support our Church's vision, mission and ministry to our Church's community.

As part of our Church's ongoing annual commitment to the United Reformed Church's Ministry and Mission Fund, it has responded positively to the 1% additional giving challenge in recent years (see Note 8).

Bath Central URC Charity as part of its charitable mission and activities paid the following donations:

Christian Aid
Disaster Appeals
Food Bank
Commitment for Life
Sundry Appeals
Benevolent fund
Totals
 2022
730
0
264
850
529
214
£2,587
 2021
1,478
0
0
600
70
0
£2,148

Page 4

ACCOUNTING AND REPORTING RESPONSIBILITIES

The Elders (acting as Trustees) are responsible for producing the Annual Report and Financial Statements for each financial year in accordance with applicable legislation and Charity Commission requirements.

The accounting and financial management policies of the Central URC are as set out in the Notes to the Receipts & Payments Account. For 2022, these financial statements have again been prepared on a receipts and payments basis.

- In Looking Forward

During October 2022, the Church began a new journey by considering the necessary changes that it needs to manage going forward.

As part of its 3 2 1 process, a number of options were identified and discussed to ensure that it offers to the members of its wider Church community, a pastorate that is sustainable and attractive.

Much still needs to be discussed and managed during 2023, regarding those future arrangements which will underpin the necessary delivery of it hopes, its ambitions and the opportunities that will surely follow.

Dear Lord,

May we feel your healing comfort in our every day contact with others.

May you continue to guide us now and in the future, in good times and in bad.

May you nuture within us continued tolerance for all faiths and thosewith no belief at all.

May our Church be always a place of welcome for others.

With our grateful thanks, Amen.

Page 5

ELDERS' and TRUSTEES' ANNUAL REPORT - DECEMBER 2021 - cont'd

ADMINISTRATIVE INFORMATION:

POSTAL ADDRESS

Grove Street, Bath, BA2 6PJ

OBJECTIVES AND ACTIVITIES

The Charity’s objectives as set out in the governing document issued by United Reformed Church is the advancement of the Christian faith for the benefit of the public in accordance with the Scheme of Union of the United Reformed Church.

STRUCTURE GOVERNANCE AND MANAGEMENT

The following is taken from the United Reformed Church Acts of Parliament (1972 and 1982) and the Scheme of Union (1972).

The Bath Central United Reformed Church Charity (Bath Central URC) is a constituent part of the United Reformed Church in the United Kingdom, and is subject to the general procedures of that Church set out in the Scheme of Union, and any subsequent amendments and additions.

Its Members shall be those who profess faith in God, Father, Son and Holy Spirit and covenant to share fully in the corporate life of the United Reformed Church.

A Church Meeting is normally held every other month, and in any event not less than once a quarter. Special Meetings may also be called in accordance with the Procedures of Bath Central URC.

APPOINTMENT OF TRUSTEES

The number of Elders (acting as Trustees for the purposes of the Charities Acts) of Bath Central United Reformed Church Charity and their periods of service is decided by our Church Meeting. The Trustees consist of the Minister(s), Treasurer, Secretaries (Administration and Worship) and Serving Elders. Serving Elders are appointed by our Church Meeting and serve for a period of three years. On completion of that period they are eligible for re-election for a further three years. The Treasurer and Secretaries are appointed by Church Meeting on the recommendation of the Elders’ meeting. Our Church Officers are normally elected for a term of one year at our Church Charity's Annual General Meeting, held in March, following recommendations from the Elders.

Our Church have three Ministers who serve the three United Reformed Churches in Bath.

MINISTERS

The Ministers who served during the year 2022 were as follows:

Revd. David Pattie and Revd. Helen Pattie Revd. Dr Hazel Starritt (Non-stipendiary)

OFFICERS & SENIOR ELDER

The Officers and Senior Elder who served/were appointed during the year 2022 were as follows: Treasurer Mr BD Campbell (Standing down from 31 March 2022)

Secretaries - Administration and Worship Vacancies Senior Elder Mrs J Tollyfield

Page 6

ELDERS acting as TRUSTEES

The Elders acting as Trustees who served/were appointed during the year 2021 were as follows:

Mr CD Bowden Mr BD Campbell Mr WJ King Mrs M McArthur Mr WE Richardson Mrs MJ Stephens Mrs EJ Tollyfield Mr RB Turner

Mr MHH Burgess (Standing down during 2022).

Non-Serving Elders

The following Non-Serving Elders who acted/were appointed during the year 2021 were as follows:

Mrs AR Ashworth Mrs LJ Bowden Mrs S Carter Dr M Ede Miss M Jones Mrs AE Liles Mr J Osborne Mr GCF Wright Mrs R Wilds

STAFF

Church Administrator (Part-time) Mrs LA Whipp

PRINCIPAL COMMITTEES

The principal committees of Bath Central URC are as follows:

This Report was approved and adopted by the Church Meeting in June 2023

Bath Central United Reformed Church Charity Financial Statements for the Year ended 31st December 2022 Receipts and Payments account

Note
Receipts
Voluntary giving
Special offerings and
donations
11
Gift Day appeals
Gift Aid reclaimed
Lettigs church halls
Wedding fee
Fundraising events
Insurance claims
LPOWS Vat receipts
UK JRS Schemes
Rental Larkhall & Rush Hill
Manse
Manse shared expenses
recovered
24
Sundry items received
Investment dividends
Sale of Investments
Bank Interest
Designated & Restricted
funds
Total receipts
Payments
Ministry & Mission Fund
Ministry costs
25
Worship costs
26.2
Church running costs
26.1
Governance costs
Fund raising events &
activities
26.3
Maintenance of church and
halls
Maintenance of manse
Organ and piano repairs
Support of outside causes
11
Other costs
Total Payments
Net receipts (Payments)		 Unrestricted
Funds £
25,493
529
-
14,585
23,862
325
-
-
-
-
8,102
1,957
178
380
23,868
82
-
99,363
40,110
5,564
1,500
28,928
564
1,899
1,696
4,969
347
185
570
86,332
13,030		 Designated
Funds £
-
-
-
-		 Restricted
Funds £
2,058
-
2,058
1,844
1,844
214		 This year
2022
25,493
2,587
-
14,585
23,862
325
-
-
-
-
8,102
1,957
178
380
23,868
82
-
101,421
40,110
5,564
1,500
28,928
564
1,899
1,696
4,969
347
2,029
570
88,176
13,244		 Previous year
2021
33,024
3,700
-
-
21,439
-
132
-
7,733
2,650
3,253
2,532
410
767
-
1
4,184
79,825
40,509
4,438
237
36,674
-
2,389
18,136
780
347
2,148
105,658
13,030 - 214 13,244 25,833
-
Transfer between funds
Cash funds brought forward
Cash funds carried forward
Statement of assets and liabilities
Monetary assets
Cash
Bank current account
Bank deposit account
Credit union savers account
Total monetary assets
Other assets
Monies due to church
Investments at market value
Assets used for church purposes
Held bURC Southwester Synod Inc
15
Liabilities owed by church		 10,405
23,435
-		 18,344
770
18,344
984
-
-
Church halls and manse
Furnishings and equipment
Manse		 -
29,519
42,763
-
4,005
10,050
28,708
42,763
-
1,984
See note 15
-		 -
55,352
29,519
-
9,436
10,000
10,083
29,519
8,091
26,824
3,347

BATH CENTRAL UNITED REFORMED CHURCH CHARITY (Registered Charity 1130339) NOTES TO THE FINANCIAL STATEMENTS YEAR ENDING 31 DECEMBER 2022

1 Accounting Policies

1a Basis of Accounting

The attached accounts are prepared from the accounting records of the Church in accordance with Section 133 of the Charities Act 2011 on the Receipts and Payments basis and with guidance published by the Charity Commission for England & Wales.

1b Church Activities

There are a number of groups involving members of the Church that are solely for social and other activities which are deemed not to be part of the fund raising activities of the Church. These Church groups hold small amounts of cash which are regarded as being at their sole disposal. Their activities, transactions and cash balances have not therefore

1c Incoming Receipts

All receipts of voluntary giving and Church fundraising events & activities are included in the accounting records for the period during which they are received. Donations under Gift Aid plus the associated income tax recovery, VAT recoverable under the Listed Places of Worship Scheme relating to Church Maintenance; Grants from URC SW Synod; Legacies and all other receipts are recorded as receipts on the date they are received.

1d Outgoing Payments

The URC Ministry & Mission Fund contribution is paid regularly and is included in the financial statements for the year in which it is paid.

All other payments are recognised in the period to whid1 they are paid and include VAT which cannot be recovered. They are allocated to the particular Church activity to which they relate.

Governance represent payments on the governance of the Church, including the production and independent scrutiny of

Unrestricted funds are available for use at the discretion of the Church in furtherance of its charitable objectives. These include general and dedicated funds.

Restricted funds are subjected to restrictions on their payment imposed by the donor, or contained in the terms of a grant.

Endowment funds are funds the capital of which must be maintained; normally only receipts arising from investment of the endowment are used, either as restricted or unrestricted funds, depending on the purpose and terms on which the endowment was established.

The Church holds no such funds.

As part of the United Reformed Church, Bath Central URC Charity is an excepted charity within the meaning of the Taxes Acts. Accordingly it is potentially exempt from taxation in respect of receipts, investment income received and capital gains to the extent that such receipts or gains are applied in exclusively charitable purposes. No provision for taxation

BATH CENTRAL UNITED REFORMED CHURCH CHARITY (Registered Charity 1130339) NOTES TO THE FINANCIAL STATEMENTS YEAR ENDING 31 DECEMBER 2022

These are the total balances in current, deposit and saver accounts held by the Church‘s bankers and a credit union as held at the end of the year. The Church monies are not held in segregated accounts, but for the sake of the financial statements the total of each account is allocated appropriately over the various funds.

It is the policy of the Church to endeavour to maintain sufficient cash funds to enable it to undertake extensive repairs to its property and to meet its obligations. These should be equal to a sum representing between three and nine months of its annual total payments (in line with the previous years).

The investment policy of Bath Central URC Charity is in invest by balancing risk and return. The investments are longterm and held in trust for the Church by URC (South Western Synod) Incorporated. There are no restrictions on the Church's powers of investment.

Bath Central URC Charity assesses all substantial risks and implements appropriate actions to manage them. The Church holds appropriate insurance policies to safeguard the public and users of its facilities, its members, staff and assets. Health and Safety issues are reviewed annually. Our activities are operated in accordance with equal opportunities legislation and a Child protection policy is in force and updated.

Transfers between cash funds are made to support fume Church activities for ministry and ministry.

10 MINISTRY & MISSION FUND

The Church contributes to the national URC costs of training and providing ministers (including the centralised payment of stipends, pension contributions and other benefits for ministers), running the denomination, and the wider mission of the national church. This annual budget directly relates to minister and other support costs, and is provided through the Ministry & Mission fund contributions from churches. As part of the Church‘s ongoing annual commitment the United Reformed Church‘s Ministry and Mission Fund, it has responded positively to the 1% additional giving challenge in recent years.

11
RESTRICTED DONATIONS PASSED ON
Benevolent Fund
Commitment for Life
Christian Aid
Food Bank
Disaster Appeals
Sundry Appeals and Support Outside Causes		 General
Designated Restricted
Total 2022 Total 2021
214
214
-
850
850
600
730
730
1,478
264
264
-
-
-
-
529
-
529
70
529
-
2,058
2,587
2,148

These are the total balances in current, deposit and saver accounts held by the Church's bankers and a credit union.

BATH CENTRAL UNITED REFORMED CHURCH CHARITY (Registered Charity 1130339)

NOTES TO THE FINANCIAL STATEMENTS YEAR ENDING 31 DECEMBER 2022

13
OTHER ASSETS: Monies due to the Church
Room Hire
Gift Aid Tax recoverable
LPOWS VAT recoverable
Special Offerings and Donations
Larkhall 8 Rush Hill — Shared expense payments
recovery		 General
Designated Restricted
Total 2022 Total 2021
-
2,384
-
3,750
-
-
-
-
-
1,957
-
-
-
-
8,091
14
Investments
The investment assets held at the end of the year comprise:
COIF Ethical Income shares - 7 150 28 units
M & G Equity (Charifund) - 162 units
Royal Bank of Scotland - 748 Ord 100p shares
15
TANGIBLE FIXED ASSETS		 2022
2021
-
22,613
-
2,521
1,984
1,690
1,984
26,824

For the reasons stated under Accounting Policies, the Church and Manse buildings are not tangible fixed assets of the Church. For insurance purposes, the Church buildings are insured for £10,117,512— an increase from the previous

year's (2021 £9,145,103), insured for £9,634,362 . The Manse declared value is insured for £669,876 (2021 - £870,839 )

and the Church contents and computer equipment for £185,544 (2021 — £167,711).

16
LIABILITIES: Monies owed by the church
Church and Manse Repairs
Church Running Costs
Ministry Costs
Organ and Piano Repairs
Room Hire
Dedicated & Restricted Funds		 General
Designated Restricted
Total 2022 Total 2021
-
61
-
2,839
-
100
-
347
-
-
-
-
-
-
-
-
3,347

17 Designated Funds The Church operates Designated Funds with the encouragement of Church Meeting.

During 2021 and 2020, no transfers were made from the Legacies Fund to the General Fund, to fund future Church activities for ministry and mission.

17.1 The movements between the Designated - Restricted and Unrestricted Funds during the year were:

Balance brought forward
Receipts
Fund Transfers
Payments
Balance carried forward		 General
Designated Restricted
Total 2022 Total 2021
Legacies
Making a
difference
5,002
13,342
-
18,344
46,304
-
2,000
-
29,960
-
-
-
5,002
13,342
-
18,344
18,344

BATH CENTRAL UNITED REFORMED CHURCH CHARITY (Registered Charity 1130339) NOTES TO THE FINANCIAL STATEMENTS YEAR ENDING 31 DECEMBER 2022

Both the Legacies Fund and Making a Difference Funds are used by the Church to fund ongoing activities and future events for ministry and mission; and to enable the essential development and Support for Worship and Prayer, Pastoral Care and Community Involvement and Outreach.

18 RESTRICTED FUNDS

The Church accounts include Restricted Funds, were the monies can only be used for the specific purpose for which they were entrusted to the Church. These monies are not at the disposal of the Church Meeting for any other purpose, and include Restricted Donations. The Benevolent Fund is a fund for charity purposes entirely controlled by the Minsters.

Restricted
donations
Balance brough forward
Receipts
Fund Transfers
Payments
Balance carried forward		 Zambian
ministers
fund
Larkhall &
Rush Hill
Manse
Benevolent
fund
Total 2022 Total 2021
-
-
770
770
774
214
214
2,184
-
40
-
-
2,148
-
-
-
984
984
770

The total cash funds held by Bath Central URC Charity were as follows:

Total cash funds
The total cash funds held by Bath Central URC Charity were as follows:
Unrestricted
General
Designated
Restricted
Funds		 2022
2021
23,435
10,405
18,344
18,344
984
770
42,763
29,519

20 RELATED PARTY TRANSACTIONS

Reports to the Church buildings and Manse were undertaken by G S Burgess Limited of which the chairman of the Church's Buildings Committee, Mr M H Burgess, is a director. In 2021, the payments for these works amounted to £15,578 and during 2020 to £23,062. The Church's Finance & Halls Management and Budlings Committees oversaw all the building work undertaken, which was contracted at arms length.

BATH CENTRAL UNITED REFORMED CHURCH CHARITY (Registered Charity 1130339)

NOTES TO THE FINANCIAL STATEMENTS YEAR ENDING 31 DECEMBER 2022

21 VOLUNTARY GIVING
Giving by standing order
Giving by envelope
Loose cash
22 LETTINGS
Church Halls
Livingstone room
23 INSURANCE CLAIMS
Church porch
Loss of income
24 SHARED EXPENSE PAYMENTS
Larkhall URC
Rush Hill URC
25 MINISTERIAL COSTS
Car expenses
travel
Manse telephone
Water & Council Tax
Stationery
Book Grants
Training
26 COSTS OF CHURCH ACTIVITIES
26.1 Running costs
Insurance
Heat & Light
Cleaner
Admin assistant
Security
Small equipment
Other running costs
26.2 Worship costs
Pulpit supply
License and music
Services teaching and other expenses		 General
Designated Restricted
Total 2022 Total 2021
19,979
500
20,479
27,675
1,132
1,132
2,165
4,912
1,558
6,470
3,184
26,022
-
2,058
28,080
33,024
23,862
23,862
15,064
-
-
6,375
23,862
-
-
23,862
21,439
-
-
-
-
-
-
-
-
-
1,038
1,038
1,332
920
920
1,200
1,957
-
-
1,957
2,532
689
689
2,400
-
-
808
1,106
1,106
1,056
3,729
3,729
3,735
40
40
-
-
-
-
-
-
174
5,564
-
-
5,564
8,173
5,306
5,306
7,344
7,157
7,157
5,930
5,433
5,433
3,684
4,505
4,505
7,035
5,127
5,127
4,944
-
-
774
1,399
1,399
1,661
28,928
-
-
28,928
31,372
170
170
135
1,295
1,295
1,567
35
35
102
1,500
-
-
1,500
1,804

26.3 Fundraising events and activities

BATH CENTRAL UNITED REFORMED CHURCH CHARITY

(Registered Charity 1130339)

NOTES TO THE FINANCIAL STATEMENTS YEAR ENDING 31 DECEMBER 2022

Printing & Stationery
Church telephone
Contact church magazine
Coffee & catering		 257
257
370
1,642
1,642
1,570
-
-
449
-
-
-
1,899
-
-
1,899
2,389

Bath Central United Reformed Church

Financial Statements for Year Ended 31[st] December 2022

I report on the financial statements of Bath Central United Reformed Church for the year ended 31 December 2022.

Respective responsibilities

The church is responsible for the preparation of the financial statements, and considers that the audit requirement of the Charities Act 2011 (the Act) does not apply. It is my responsibility to state, on the basis of procedures specified in the General Directions given by the Charity Commissioners under Section 43(7)(b) of the Act, whether particular matters have come to my attention.

Basis of Independent Examiner's report

My examination was carried out in accordance with the General Directions of the Charity Commissioners. An examination includes a review of the accounting records kept by the church and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations 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 financial statements.

Independent Examiner's statement

In connection with my examination of the church funds, nothing came to my attention which gave me cause to believe otherwise than that the financial statements accord with the accounting records of the church, and that those records satisfied the requirements of the Act. I am not aware of any matter to which attention should be drawn in order to enable a proper understanding of the financial statements to be reached.

Ian Harrison

26[th] April 2023

Name and address of the Independent Examiner:

Ian Harrison 21 Barton Close Exton Exeter EX3 0PE