THE PAROCHIAL CHURCH COUNCIL
OF
ST THOMAS, LANCASTER
REPORT AND ACCOUNTS
FOR THE YEAR ENDED
31ST DECEMBER 2023

THE PAROCHIAL CHURCH COUNCIL
OF
ST THOMAS, LANCASTER
ACCOUNTS
FOR THE YEAR ENDED
31ST DECEMBER 2023
Legal and Administration information
Trustees Ai)nual Report
Statement of financial Activities
13
Bal8nce Sheet
14
Note5 to the Accounts
15
Independent Exaininerfs Report
25

THE PAROCHIAL CHURCH COUNCIL OF ST THOMAS
LANCASTER
Legal and Administrative Information
The p￿lS11 of St Thomas LanGastei', Diocese of Blackbum
(Chw'ch of Englaiid)
Church Office
The Centi'e at St Thomas. Church, Marton Sts'eet, Lancaster LA I IXX
Tel. 01524 590 410
Bankers
BaTclays Bank, 38 Market Streel, Lancaster LA I I HR
Indepe￿dent Examiner of the accoullts
CWR, Chaitered Accountants, 20 Mannin Way. Lancaster Business Park, Caton
Road, Lancastei.. LAI 3SW
Legal officer
The Diocesan Registrar, Diocesan Registry, Napthens, Danven House, Walker Office
Pai'k, Blackbuin, BBI 2QE

THE PAROCHIAL CHURCH COUNCIL OF ST THOlktAS
LANCASTER
ANNUAL REPORT FOR THE YEI AR ENDED 31ST DECEMBER 2023
STRUCTURE, GOVERNANCE AND ADMINISTIUTION
Charity Status and local Chai'ities ivith wbich the PCC interAets
The Pai-ochkal Church Council (PCC) is a corporate body established by the Church of
England. The PCC operates undei. the P￿-0¢h1al Chui'¢h Council Powers Measure and
as a chai'ity is registered with the Charity Commission. charity number 113 0550. The
PCC has no other charities under its control.
The PCC pays Pai'ish ShaiE, at a level set by tlie Diocesan Synod, to the Blackburn
Diocesan Borjrd of Fip7ance Ltd (Registered ch￿'ity) to provide the stipends for the
clergy, support othei. pai'ishes in the diocese, pay for vicarage repairs. pay foi. the
central work of the B1￿kburn Diocese and the national woi'k of the Church of
England.
Members of the PCC
These are either ex-offtcio or elected according to Church Representation rules at the
Annual Pai'ochidl Chui'Lh Meeting {APCM}. The Chui'chwardens are Ghosen by the
Vicar and those present at a Meeting of Parishioners, held immediately before the
APCM.
Licep7sed Clergy..
Vicar:
Curate..
Cui'ate..
Revd Mai'k Bradford (fi'om Sepi 2023)
Malt Guilder (until October 2023)
Angela Letchford (from July 2020)
Chui'chwardens..
Sim Lane-Dixon (to APCM 2023)
Mark Shackleton (fi'oin APCM 2023)
Natasha Ashbi'idge (from APCM 2022)
Represenfalives on Diocesa17 Synod12021-2924)
Derek Matthews (to May 2023)
Representatives on Ihe Deonery Synod (5 ￿lemberS) lo APCM 2026..
Jill Bundy
fi'om APCIM 2023
M￿Y-Jayne Cartel
fi'om APCM 2023
Gi'egoi. Smith
from APCIM 2023
Kevin Glazebrook
fi'om APCM 2023
Phil Shentall
from APCM 2023
Ele¢led members (12 pnembei"s).
TO APCM 2026
Hannah Alliso
Bai'ry Lucas
Keilli Robinson
Geoff Ti'ininell
from APCM 2023
from APCM 2023
from APCM 2023
from APCM 2023

TO APCM 2025
Dave Bowei's
Nick Fletchei.
Anne Gager
fi'om APCM 2022
from APCM 2022
from APCM 2022
Vacant
To APCM 2024
Sain Arputharaj
Bobby Holdbi"ook
Ann Dunninglon
Paul Mai'shall
fi'om APCM 2021
fi'om APCM 2021
from APCM 2021
from APCM 2021
Co-opted
Riehai'd Eglese (Ti'easui'er
Mary-Janc Carter (Parish Safeguai'ding Officer)
Kath￿.1fte Sh¢ntall PCC Secretaiy (not a PCC membei.)
Derek Matthews seived on Deanery Synod and PCC and we are sad to note his deatli
in May 2023.
Tlie appointment of PCC m¢mbei's is governed by and set out in the Church of
England Representation Rules.
Metnber5 ai'¢ elected for a term of three years after which they may not stand
for re-election foi. one yeai..
Members elected to fill Casual vacancies may stand for re-election for a ￿rther
term of three years at the end of theii. two or one year terni.
Deanery Synod Inembei's ait elected for a three-year tenn and may stand foi.
re-election immediately. However, in line with the updated 2020 Church
Repres¢ntation Rules, the 2020 APCM voted that henceforth, individuals may
not serve foi. more than two successive tcrms on Deanery Synod.
The PCC may co-opt up to two more electoral i'oll m¢mbers if they wish to.
Committee Sti'ucture
Standing Committee - the only sub-committee required by chui'ch law. It has EK)wer
to ti'ansa¢t tlie business of the PCC belween its meetii)gs. This is composed of the
¢lergy licellsed to the parish, the chui'chwardens and treasurer, and tlu'ee other PCC
Itpresentatives. appointed at the fii'st meeting of the PCC following the APCM.
Fiuan¢e Team
The Treasurei., Vicar, and Chuichwardens (and occasionally
electoral roll members with expertise) meet fiY)m time lo time to prepar¢ budgets, staff
salary reviews and appointment of staff. This team provides infoi'mation and
recommendations foi. the PCC.
Mission Suppoi't Gi'oup has PCC and other chui'ch members working to pi'omot¢
Inission links nationally and overseas. The PCC sets aside l 01/1 o of giving income and
this team Inakes recommendations to the PCC foT allocation of suppoit to individuals
and chai'ilies involved in mission work. They also award small grants to individuals
on short-term Christian voluiitary mission projects. Alison Johnstone is chair of the
Mission Support Group.

St Tbomas's Pi'e-school - St Thomas's Pre-school opei'ated as an extension of the
mission and ministy of St Thom(IS's Church, Lan¢astei', It was undei. the chai'itable
status of St Thomas'5 Chui'ch and is not a charity in its own l'ight. Sadly, due to
unavoidabl¢ ¢ircumstances, the Pre-school closed in July 2023.
Up to this time St Thomas's Pre-school was managed by a comtnittee which
funGtion#d as a sub-gioup of tlie PCC Chaii'ed by Chris Ptu-k. The committee Included
a PCC I"epresentative and was answerable to the vic￿. and PCC.
Safeguarding Sub-group - This subgroup works with PCC reps &nd staff to ensure
an integi'ated approach aci'oss all safeguarding matters. Mary-Jayne Carter is the
church's Safeguarding Childi'en Advksor, and Angela Letchfoi'd is the church's
Safeguarding Adu115 Advisor.
The Fstate Managemcnt Group is chaired by Kalhai-ine Shenlall {Chuirh Manager)
and meets iegularly to pi'ioritise works arising from the Quinquennial i'eport, Health
and Safety issues, and Dther woi'ks requested by ohurch statr and members. This
group commissions and oversees building repairs or alterations, on behalf of the PCC,
and in line with a budget agi'eed in advance by the PCC.
Health and Safety - The PCC has del¢gal¢d responsibility foT Health and Safety to
tlie Chui'ch Manager, Katharine Shentall, WFLO makes regular reports to the PCC.
Aims of the Church
The official aim of the PCC 15 to "cooperate with the ministyr in promoting in
the parlsh the whole mission of the Church, pastoral, evangelistic. social and
ecumenical" (PCC (Powers) Measur¢ 1956).
The Histori¢xl Purpose of St Thomas, Church is to provide an evangelical
chai'ismatic expression of Anglican worshkp in Lancaster. This historical
¢omrnitmellt is renewed and stiengtliened by membership of the Evangelical
Alliance, regular paiticipalion in the New Wine network, and as a parish
actively supporting the work of th¢ Diocese of Blackburn.
St Thomas's Church Vision 2025
'Furthtr and Deeper,
We are Still engaging with this Vision which the PCC initiated in 2021, as part of a
vision-i'¢newal PTocess, with a church-wide questiotlliaire, and consultations with
leaders. This led to the fonnulalion of a new Vision 2025, and a set of annual goals
leading from 2021 to 2025, whicli are available to read in full on the church website.

In response to God's lov.e for_
us, we belleve we're called t.o
be a people who are,.
As a church, w.e exl$.t to.sharo '.
God's love from the.heart.of
Welcoming home . the clty;. .
where God Is at thg centr?
Deeply rooted
In Chylst, in the church and"In'__
our clty......
, Radically
compassionate..
shailng the.love.of God.to all
ofCod'$ world
.As Wo look iowards 2025, Nvp bell•ve that.
God"Is£alling-us ta gD"furtD'¥r'.
arid.'deoi)_or:wlth'th¢,-
mini5trl•s he has.glvon:"
. u&through the.Anab'lln9-'
. of the140_lyS'pTrlL-::.
. In thB'powèr of.tho Splrlt."":'"'"-"
Church Membersliip A¢tivities
The church is run by the committed Ckn'islian voluntary WO￿ of many of its members,
with the Staff Team in suppoit. Member.% tneet frequently to cover the day-to-day
management of the church's worship. minisiry and adminislration.
An extensive
team of musicians assist in planning and leading the Enu5ical aspect of woi'ship.
A5 a Church we continue to offer children's ministsy across 7 dtfferent groups for
cliildren aged l-l l on Sundays. STY..LE youth ministry foi. young people aged 11-18
meets during the I lam service and we have been able to restore youth pi'ovision at the
9am service. Regulai. midweek gi'oups for youth and children also lake place.
Safeguarding Children Procedui'es, following Dioc¢san and national guid¢lines, are in
place and continue to be reviewed as per i'egulations. Many leaders also organise one-
off events foi. their groups, whÉch al'e Tisk-assessed, and approved by the PCC.
Clergy, Readers and others preach at evely seivice usually following a planned series
based on the Scriptures.
Visiting preachei's fi'om mission societies, Christian
orgaiiisations and othe1% bring a broadei. dimension to the life of th¢ church. Life
Groups and othei. small groups pi'ovide a rnore intimate Icv¢l of fellowship, prayer.
Bible study, (Ind evaiigelistic activity and pastoral care. These m¢¢t in homes and on
cliui'ch premises. Alpha courses are run by dedicated t¢ains to introduce enquirer5 to
the Christian faith. usually once in a calendar yeaT. A team runs the Little Fishes
(Toddler Group) which attra¢ts lai'ge numbers fi'om the local community.

A Pastoi'al Care Team visit5 the housebound. those in hospital and othets in ci'isis, or
sutyei'ing froin clll'onic ¢onditions. Welcome teams from each congregation make
contact with those who are new to the church. A PTayer Ministy Team prays for
individuals (usually dui'ing or after Sunday services). Several Pl'ayer Chains pray
confidentially w'hen needs aiise, paiticularly emerg¢ncies. A Flowei. aLYanging group
Fielps to enhance our worship envii'onment.
Chuirh rnernbers have been encouraged to see their professional, hom¢ and social lif¢
as tlieii frontlines, where they have their maiii opportunities to serv¢ God in the
community. However, we also ¢ontknue to seek fresh ways of working together
through ministries shared with other churcli members and other churches to reach our
communities.
It 15 the nature of church iii Lancaster, that many youiig adults live her¢ for a short
lime whilst studyiiig oi. on short work conti'acts. It is one of the privileges of St
Thomas's to be able to see young adults and young people coming to know Christ
andlor deepening their faith befoi'e moving on to Christian ministiy elsewhere.
Safeguai'ding
Tlie PCC oversees safegu&rding in the life of the church, wlth the main work
delegated to the Saleguarding Sub-group.
This group is Comprised of the
Safeguai'dillg Children's Advisor {Mary-Jayne Cartel.), the Safeguarding Adults
Advisor (Angela Letchfoi'd), the vi¢ai' (Curate Rev Matt Guilder in Vacancy), one
churchwarden (Natasha Aslibridge), the Youth Cooj'dinator (Ali Demet), the Children
and Families Pastor (s￿'ah Evans), the Thiid Age Coordinator (Jeanette Main), and
Ellen Green who oversees the administi'ation of safe recruitment.
The PCC conducts an annual r¢vi¢w of all its procedures, and eacli year approves
amended safeguarding policies for work amongst children and adults. Th¢ sub-group
carries out an annual audit of our safeguarding policies and practices and ensures
implementation is rigorously carried out in line with our policies.
All leaders in children's and yollth groups have undergone DBS checks and have
sign¢d confidential Declarations of Criminal Offences prior to laking on leadership
roles. Safer i'ecruitm¢nt procediires are eaiTied out with regards to volunteers working
with adults, in line with the Church's policies.
The way that Safeguarding Ti'aiiiing is offered is being constantly developed. The
national Church of England Safeguai'ding Training website now offers Basic
(formerly CO) and Foundation (fomiei'ly C l) levels of online training, which lias now
been widely accessed by oui. volunteei. teams. In addition, the Diocese of BlaGkburn
offei's face-to-face Leadei'sliip (formerly C2} training for ministry leaders and staff
team inembers. Mary-Jayne and Angela have also vi%ited leaders, meetings foi.
specific groups to deliver in-house safeguarding trainingF to enhance the national
pi'ovision.
Photographs and contact dctails for the Safeguarding Advisors ai'¢ displayed
piominenily tlwoiighout the chui'ch premises. If there ai'¢ any matters of concem to
you, plcas¢ contact thein.

As always. oui. aim is tliat all of tlie children, young people, and adults who have
contact with tlie church should be kept safe from harm, and to this end, the most
itnportant factor that we can all contribute is to maintain a cultui'e of inforLned
vigilance.
Attendance Statistics (O¢tobei' count)
In 2023 we were able to fiilly restoir our pattern of collective woi'ship with our 9am,
I lani and 7pm seivic¢s. We also relaunclied the midweek Thursday Noon Servi¢¢.
Tl)e I laiii and 7pm seyvices continue to be live-sts'eained via YouTube.
October
2023
Regular
Adult
alt¥ndei'
87
138
47.75
39
311.75
Siudent
Visitors
Undcr-18
Total
av¢ra
9am
11am
7pm
Thursday
Total
22
90.5
1.75
111.5
254.75
84.5
42.25
493
7.25
32.25
19
2.75
3.25
26
41
114.25
Tlie Electoral Roll at the 2023 APCM in April stooid at 353.
Te&rfund Sunday
W¢ h¢ld our annual 'Fearfund Sunday on 22. October, w(th Jem Crawley visiting to
speak to us at all the seivices. As usual, a collection towards the work of Teai'fund
was taken. mo.stly people were invilvd to give diirctly and regularly to Te￿fund.
However. the total given via church foi. Tearfund Sunday was £3,173.16.
Main developments in 2023
Church Life
The Appendix is full of many additional reports from across the life of the church.
Occasional Offi¢es
In 2023. we coiiducted the following 'occasional' offices..
Baptisins - 18
Weddings - 3
Dedications - 6
Coiifirmalions - O
Funei'als - 5
Heart of the City Pi'oject
Siii¢¢ April 2022, we ￿'e iiow fully u5illE our church cerltre and sharing its resources
witli local gi'oups, charities and othei. oi'ganisalioii5.

Snagging operations have lakcn place during 2023 and we contknue to leai'n how to
malce use of the building to its full potential. We continue to thank God and all those
who niade this pi'oject a success.
The work to be done on resurfacin8 the c￿. pai'k was begun but we will be making use
of funds already available to do that.
Staff Team
We continue to thank God foi. our staff team, willi theii. vai'ious expertise and gifts. In
September we wei'e delighted to welcome Megan Prasher as Assistant Youth Minister
and were qad to say goodbye to Jenny Guild¢r, Nina Hartmann and Theo Hunt as they
left us over th¢ summer.
Elld of Vacancy (up to Seplember 4)
The start of 2023 saw tlie continuation of the vacancy following Rev Jon Scamman's
move to CPAS in Septembei. 2022, and the process to appoint a new incumbent
culminated in interviews in m￿'ch and the appointment of Rev Mark Bradford.
Throughout this time the Wardeiis and PCC oversaw the life of the church with Rev
Matt Guilder, (with the support of Rev Angela Letchford and Ruth Hassall), leadiiig
the staff team on a day-to-day basis.
Jeiiny Guilder left in May 2023 itady to begin her curacy at Morecambe Pai'isli
Church following her oi'dknation on July I st. Jenny wenl with oui. deep thanks for all
that she has given to the life of St Thomas,, and beyond, over th¢ last three years,
particularly with her involvement in the Third Ag¢ Ministry, and with our prayers that
God would continue to use the person that she is, and the gifts that she brings, to bless
othe1% richly.
Fuither goodbyes happened in July, ag our interns Nina Hartmann and Theo Hunt
cwne to the end of their time with us, and again were sent with our deep thanks for all
Iliat they have given and the lliays in which they have served.
During the vacancy rnonths of 2023, the church ¢on(tnued to see gi'owth and lo work
together towards the commitine11ts made in Vision 2025. Whilst not without its
challenges, this was a friiitful time, encouraged by our PTayer gatherings where a5 a
Church we met to seek God foi his suslaining presence during the vacancy months. the
appointment of the new incumbent and to envision us afi'esh for all that is ahead. Our
tlianks continue to go to all the ehurch family who faithfijlly pray, serve and give
generously as we woi'k to see God's kingdom breaking through in this place, and
fuithei. afield.
On September 41h
we were delighted and thankful to welcoine Rev Mark Bradfoi'd as
incumbent. along with Sarah, Cal¢b, Anna and Phoebe.
(Ruth Ha55all, DisGipl£ship Co-op'dinalor)

September 4 onwards
I was licensed as vicar on Monday 4 September, bringing to an end a vacancy of
almost a y¢ai-.
It was gi'eat to have the support and guidance of Revd Matt Guilder during my first
month in post, thougli on Sunday Oclober I, we safftd goodbye to Matt as he stepped
out of St Tees and w85 then licensed as vicar of St Cuthbert's, Over Kellct on Sunday
5 November.
There was an exciting pi'ophetic word shared by J¢m Crawley fiDm Tearfund when he
¢aine to speak at St Tees on Sunday 22 October on our annual T¢arfund Sunday:
In the Hyorsl?ip I h.ilo gicini dooi's covering the gp'c)uk7d of ihe church. They ivere
¢hained logethei. and swelling as the presence and glory of ih¢ Loi'd was risrngfroni
bgneaih them. Ifeli like it was a neil? life, a fresh expressio￿ but COmiJ7gfrom rhe
foup7dations and hlstory (Ihe crypil) afSI Tees.
This word lias carried dettp i'esononce with many in the church and we are praying
that God will bring it to fruition.
By the end of the yew., it felt as though there were already thTee clear priorities, to
connect with the three key i'elationships in each of our lives..
I. UP (our life with God) - a deeper life of prayei. together, and gi'¢ater openness
foi the inoving of God in our gatherings.
2. IN (our life with one anotliei.) - theTe is a hunger for deeper commuiiity
together with each oth¢r, and. especially, across the different congregations.
3. OUT (our life in the world)
we need positively to 'blur the boundaries,
between the churcli and thc world, so that there is more openn¢ss for people to
wander kllto tlie ¢hui'ch building and more confidenc¢ for the church to witness
in the world.
2024 is already of proillise with a new Alpha course, a new Growing Leaders
cowse which will run throughout the y¢ai, and a new Keys to Freedom course, as well
as muoli else to come.
Going Concern
Aftei making appropi'tate enquires, the boai'd of Ti'ustees has a reasonable expeclation
that the PCC has adequate i'esouices to continue to operational existence for the"
foi'eseeable future. Foi. this i'eason, it continues to adopt the g()ing concein basis in
p]Ep￿.Ing the fIn￿l¢la1 statements.

Financial Review
The chur¢h's accounts have been iiispected by oui. aecountants CWR for approval by
the PCC at its meeting iii March 2024.
In January 2023, Genei'osity Sunday took place, when all three congregations were
encouraged to i'eview theii. prayei., s¢i'vice and financial giving. There was a good
financid response, but by the sun]mer it was becoming clear that incieased
expenditiire due to inflation (particularly energy costs) would lead to a significant
Yeduction in oui. i'esetv¢s by the end of the year. So a Gift Day was organised at the
beginning of September to encouiag¢ one-off gifts or inci'eased regular giving. There
was another good financial i'esponse, so that by the end of 2023 income had exceeded
expenditure for th¢ year and our reserves had increased. However, reserves are still
below the level of three months normal expenditui'e which the PCC have set as th¢
mininiutn appropriate level to enable the continuation of planned activtti¢s and
ongoing developments.
We are thankful to God foi. the finances ieceived in 2023 to suppoit the ministry of
the church. As in the pasl, the Church oontinues to give i ofi/o of its planned giving to
support mission woi'k elsewhere and in 2023 this amounted to over £47,000. l-he
diflei-cnt missionaiy organi5ations and individuals supported ¢ire sllmmai'ised in Note
12 of th¢ accounts. Anonymous donations to mission partners hav¢ also contributed to
their support. Mission Support funding is in addition to money given by church
members dii'ectly to Tear Fund.
The new Centre was opened debt-fiEe in 2022 and was increasillgly used in 2023.
Snaggirkg issues with the construction were addiessed during 2023 and the filial bill
roi. constructian company is expected to be paid in early 2024. The money in the
restricted Heart of the City (Ho'rc) rund is enough to covcr the expected I'emaining
costs ot Phase Il of the HOTC pi'oject, including work on resurfackng the car park
whicli look place in 2023. Any i'emaiiiing inoney in the HOTC Fund will be available
for Phase Ill of the project, involving renovations to the church building al some time
in the future. The asset value of the new Centre has been inci'eased by the amount
spent on its constructkon dui'ing 2023. so it has been valued at over £2,45million at the
eiid of 2023 as shown in Note 13.
Acting on professional advice, a limited company named St Thomas, Lancaster
Development5 Limited (STLDL) was set up in 2018 and continues to handle some of
the finances associated with the HOTC pi'oject. The PCC is the sole shareholder of
STLDL and receives regulai. IEpoiiS of its financial activities which al'e i'eported
sepai'ately to tlie ehui'ch accounts.
Expenditure in 2023 has increased due to inflatioiiary pressures. The use of the new
Ceiiti'e has led to incTeased iunning cost%, particulÉirly enei'gy costs, though thc new
Centre generated a i'ental income of over £36,000, as shown in Note 2c, to help
mitigate these additional ¢xpenses,
Particul￿. itenis to note in 2023 al'e as follows:
The Parish Shal'e in 2023 was £136,259. The aniount was affected by the
IEduction in our sÉipendiaiy ministry following Helen Scarnman's departure at
io

tELe end of 2022 and the cap following discussions with memb¢i's of the
Diocesan Board of Finance in November 2021 foi. 2022, which also applies to
2023 and 2024. Tlie Parish Share includes contributlons to the stipends of
clergy working wilh St Thomas's, housing Costs, safeguarding. training,
diocesan and national costs.
The expenditui'e in the "Evangelism and Discipleship" catcgory included a gift
of £2,500 to LancasteL', Moi'ecambe & District Churches Debt Centi'e to
suppoit the local work of Clll'istians Against Poveity (CAP) a5 wa5 done in
2021 and 2022.
It was decided to close Preschool at the eiid of the summer teiTn 2023 due to
staffing difficulties and its financial viability. In 2023, a total of £13,980 was
ti'ansferred fi'om the General Fund to Preschool to allow it to meet all its
inancial obligations and the Pyeschool restriotcd fund will now be clobed.
A new Yestricted fund was created duTing 2023 narned "Vehicle" to suppoit
the purchase and opei'atioii of a Wheelchair Assisted Vehicle (WAV) to help
those needing this form of transport to attend church s¢rviGes and other
activilies. Iiicome foi. this fund has been rec¢ived from donations and transfers
from 3, age activity income.
Regul￿. donations to the church may be made using the Parish Giving Scheme, by
standing ordei. or other meihods. Any member of the chui'ch who is a taxpayer should
consider making use of Gift Aid so that tax can be reclalmed on donations. Please
contact the Treasiii'ei., Richard Eglese, or the Covenanl Secretary, Russ Partlngton, if
you would like any assistance.
I would lilce lo thank all those wlio have worked in the Finance Team to matkage the
finances, particularly to Icatharine Shentall in her role as Chui'ch Managei. and Russ
Partington as Covenant Seci'etary. I would also like to thank thosc who have helped to
count the cash collections aftei, services in Chu1￿h.
The financial outlook foT 2024 continues to be challenging while inflation affects
much of our expendiknre. We pray that oui. financial needs will continue to be mel as
we seek to support all oui. church activities of worship, reaching out to seive our local
coinniunity, suppoiting mission and developing the use of the Centi'e,
Richaid Egle5e
Church Ti'easurer
Public Benefit
The Trustees are aware of the Charity Coinmission Guidance on pi'oviding public
benefit and have had due regard to this in exei'cising their duties dui'ing the year. This
advice has been refeiTed to when reviewing the aims of the ¢huirh and planning
futuie ¢lCtivities tliat ￿e for the public b¢nefit.
Reserves Policy
The only fre¢ reseives held by the PCC relate to the General Fund. The PCC
coiisiders that to allow the Church to be managed effiGi¢ntly, and to provide am
appiopriate biiffer to cnable the continuation of planned activities and ongoing

developments. it is Thecessary to maintain a Genei'al Fund balance equivalent to thre¢
to six months Thormal expenditure charged to the fund. Fuither detsils can b¢ found in
tlie accouiiting policy notes.
Investment Poliey and Powers
All investments are agreed by the Trustees, which has regaid to the Charity
Coinmission guidance in relation to charity investment policy.
Risli Management
The PCC examines the major risks that the Church faces each financial yeai. when
prepariiig and updating its budget and activities plan for the forthcoming year. The
PCC has developed systems lo monitor and control these i'isks, both financial and
non-financial to mitigate aiiy impact they might have on the Cliurch in tlie future.
Trustees Responsibilities in Relation to the Finaneial Statements
Law applicable to Chaiities in Eiiglaiid and Wales i'equii'es th¢ Trustees to prepare
financial statements for each financial year whi¢h give a true and fail. view of the
Charity's financial activities dui'ing the year and of its financial posilion at th¢ end of
the year. In preparing those financial statements the Trustees are required lo..
Select suitable accounting policies and then apply them consistently.
Make judgments aiid estiinales that w'e i'easonable and prudenl.
State whether applicable accounting standards and statements of
recoininended practice have
been followed subject to any departure disclosed and explained in the
financial 5talements' and
Pi'epare the financial statements on the going concern basis unless it is
inappropi-iate to presume that the Charity will continue in business.
Tlie Ti'ustees are responsible for keeping accounting records which disclose with
reasonable accui'acy at any tinie the financial position of the Charity and enable them
to ensui'e that the financial stateinents comply with the Charities Act 201 l They are
8150 re.sponsible for safeguarding the asset8 of the Charity and hence for taking
reasonabl¢ steps for the prevention and detection of fraud and othei. irregularities.
Tlie tn]stees' repoit was appi'oved by the PCC on
its behalf by..
2024 and signed on
Mark Biadford
Vicar
12

THE PAROCHIAL CHURCH COUNCIL OF ST THOMAS, LANCASTKR
STATEMII NT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31sr DECEIWIBER 2023
Unrestricted
Fund5
Restricted Desigihgted
Funds
Funds
Tot81 Funds
2023
2022
Notc
INCOMING RESOURCES
Incon]e And endowments from.
Generating funds
Dollalions and leg&¢ies
Chai'itable Activilic5
Investrn¢nts
2813
2b13b14
2¢
2dlJ¢
8491
46350
66305
5071
58374
53854
66865
521955
66305
5071
79663
556862
33194
1301
4600
TOTAL
543368
112228
4600
660190
671020
RESOURCES EXPENDED
Expenditure oD-
Cost of G¢nei'&ting Funds
Cha￿table Activities
3d
2e12f13e
3f14
82321
24760
82321
540168
92768
515345
462963
S2445
TOTAL
462963
107081
52445
622489
608113
NET INCOMEI(EXPENDITURE)
FOR THE YEAR
80405
5147
{47845)
37707
62907
TRANSFERS BETWEEN fiUNDS
2g12h13112
47484
NET MOVILMENT IN FUNDS
81687
(43619)
(361)
37707
62907
BALANCES BROUCIIT FORWARD
AT ISTJANUARY 2023
2541160
194980
1015
2737155
2674248
BALANCF.8 CARRIED FORWARD
AT31ST DECEMBEK 2023
2g1314
2622847
151361
654
2774862
2737155
13

THE PAROCHIAL CHURCH COUNCIL OF ST THOMAS, LANCASTER
BALANCE SHEET AS AT 31ST DECEI MBER 2023
Note
2023
2022
FIXED ASSETS
St Tliomas Centre
Land
Annexe
2451364
30000
40518
2521882
2386904
30000
40518
2457422
13
CURRENT ASSETS
Debtors, Prepayments and Accrued Incoine
Invesliiienls
Bank and Cash
26113
114051
130372
270536
24183
110509
160702
295394
14
LIABILITIES
Creditors.. Amounts falling due wiihin ons year
15
(17S56)
(15661)
NET CURRENT ASSETS
252980
279733
TOTAL ASSETS LESS CURRENT LIABILITIES
2774862
2737155
NET ASSETS
2774862
2737155
Represented By
FUNDS
Unrestricted General Fund
Unresti'icted - Fixed Asset Revaluation Fund
2g
2g
100965
2521882
2622847
83738
2457422
2541160
Restricted
Dcsignated
151361
654
194980
1015
TOTAL FUNDS
2774862
2737155
Approved by the Parochial Church Council ort
. 2024 and signed on its behalf by.,
Mai'k Bradfoi'd
Vicar
14

THE PAROCHIAL CHURCH COUNCIL OF ST THOMAS, LANCASTER
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2023
ACCOUNTING POLICIES
Th¢ financial statements have been pi'epar¢d in accordan¢e with the Church Accountitkg Regulation5 2006
and in complian¢e with the provisions tsf FRS102.'The Financial Repoilit)g Standard applscable in the UK
nd Ihe Republic of Ireland,,
The financial 5tatemeiits have been prepaied yndei. the historical ¢os( convention except foi. the v&lu8lion
of investment assets, which ale shown at mai'ket value, and the valuatiDn of oertaÈll Freehold Properties,
which al'e shown at mai'k¢l value ai their last professional valuation in 1993.
Tl)e meinbers of the PCC coi)sideT that there are no Tnaterial uncertain¢ies abouÉ ih¢ Chureh's ability to
coniinue as a going conceyn.
Fiinds
(i) Geiieral Fund represents the funds of the P.C.C. that are not subject to any rc5tri¢tioiis regarding
their use and are 8vai18ble foi. applicFLtion on the general purposes of the P.C.C.
(ill Designated Funds ale unrestricted funds which can only be used for the particular purpose of the
desigiiation by the P.C.C. and are noi available to be applied on the general purpos¢5 of the P.C.C.
lili) ResLYiCted Funds cjn only be used for the pui'poses for which the funds w¢r¢ given, and cannot
be made available ftsr the general purposes of the P.C.C.
(iv) The only'free, ieserves held by the P.C.C. therefore relate to the General Fund its¢lf. The P.C.C.
Inust rnatch what is essentlally a variable in¢on)e stream. with expenditure cotnmilments which
are of a fixed naturc. Consequently. th¢ P.C.C. ¢onsÉders th&1 to allow thr Church to b¢ D)anaged
efficiently, aiid to pi'ovide an appropriate buffer to ellabl¢ the Continuation of planned activities
and ongoing developments. it is necessary to maintain a General FuTkd balance equivalent to
tliree to six Jt)onlh5 normal cxpenditure charged to the Fund, By way of illustration, at 3 1st
Deceniber 2023, four months expenditure would amount to approximately £154,000, as compared
to th¢ balance on General Fund of £lOI,000.
(v) The accounts include all transactions, assets and Itabilities for whi¢h the P.C.C. is r¢sponsible in
law. They do not include the ac¢ounts of church groups that owe their main atTili&tion to another
body nor ihose that are inforinal galheiings of Church membeTS.
Income 2nd Eiidowmeiit5
li) Volunta
Collections are recognised when received by or oi) behalf of th¢ P.C.C.
IneDme and C
ital Sources
Planned giving receivable under covenanÈ is recognised only when received.
Income tax re¢overed on coveiianis or gift aid dDnations IS Te¢ognised ITr the year for whi¢h the
income tax is re¢overable.
Grants and legacies to tlie P.C.C. ar¢ accounted for Js $(>on as the P.C.C. is notified of its legal
entitlement and the amount due.
Rental incoi*e from the letting of church premises is recognised when the rental is due.
15

THE PAROCHIAL CHURCH COUNCIL OF ST THOMAS, LANCASTER
NOTES TO THE ACCOUNTS FOR THE YEAR ENDEI D 31ST DEI CEMBER 2023 {conlinued)
ACCOUNTING POLICIES- CONTINUEI D
(li) Inconie FroTn Investments
Interest is accounted foi. when r¢ceivable. Tax recovered on Such income is r¢¢ognised in the
satne accouriting year.
IÉLII Gains and L055es on Investment
ro
erties
R¢alis¢d gains or10sses are recognised when investm¢nls or propeitics are 901d.
Ex
cnditure
li) Doiialions
Donations dre ac¢ounted for when paid over.
(ill Activities Dii'ectl Relatin
to the Work of the Church
The diocesan quota is ac¢tsunied for when payttble. Any quota unpaid &t 31 st Decernber is
provided for in these accounts as ali opcrational (tliough not 8 legall liability and is shown
as a creditor in the Balance Sheet.
Fixed Assets
{1} Coiisecrated Land ai
d Buildin
s and Movable Church Furnishin
Conse¢ra¢ed property is excluded froin the accounts by s.10 of the Charities Act 2011.
No value is placed oth movable church furnishing5 held by the churchwardens on sp¢¢ial trust
for tlie P.C.C. and which iequire a faculty for disposal since The P.C.C. considers this to be
inalienable property. All expenditur¢ incurred during the year on consecrated buildings and
movable church furnishings, whether maintenance oi. improvemeTht, is written off as
¢xpenditure in the SOFA and separately disclosed.
{ii) Other Fixtures Fittin
5 and 0￿1¢
ui
tnent
Equipment used within the churcli premises is d¢pr¢¢i&ted on a stralght line ba515 over 4 years.
Individual items of ¢quipment with a puirhase pric¢ of £5000 or less are written off when the
asset is acquired.
Investments
Investment3 are valued at Enai'ket value at 315t DeceI￿ber 2023, md include fijnds held on deposit
with th¢ Central Boai'd of Finance.
16

THE PAROCHIAL CHURCH COUNCIL OF ST THOMAS, LANCASTER
NOTEI S TO THE ACCOUNTS FOR THE Yfi AR Ef+lDED 31ST DECEMBER 2023 (Continued)
General
Fund
2023
General
Fund
2022
UNRESTRICTED FUNDS
tNCOME AND ENDOWMENTS
Generating Funds
Grants and other incoine
8491
4125
2b
Voluntary Income
Plaiined CylVlPIg.'
Covenants
Incoine Tax re¢over¢d fi'oin Gift Aid
Uncovenanted
Parish Giving Schenie
Gift Aid recovered on Parish Giving Schem¢
257365
51395
6277
92650
227l9
257925
58825
7253
60286
14J71
Collectioiis
CAFIStewardship
12892
16917
460215
9039
25230
432929
Oihei. Donalion.s
Sundry donations
3286
463501
421
433350
Income FIN)m Activities
Rents received
Car park
Weddings and funerals
Worship Income:
YouthlEncounter
Students12￿30
3rd Age
Evangelism and Dis¢ipleship
Flowers
Junior Church
Family Life Cenire
Asyluiii Seekers and Refuge¢s
36294
15402
60
2528
2708
11885
560
7417
3740
30
3690
126
185
2377
3543
1513
33194
160
2699
4582
66305
2d
Income Fi'om Inve5tm¢nts
Inlcresl
5071
1301
TOTAL tNCOME AND ENDOWMENTS
543368
471970
17

THE PAROCHIAL CHiiRCH COUNCIL OF ST THOMAS, LANCASTER
NOTES TO THE ACCOUNTS FOR THCI YEAR ENDED 31ST DECEIVIBEI R 2023 (contiiiued)
UNRESTRICTED FUNDS. CONTINUED
CHARITABLE ACTIVITIES
Genej'al
Fund
2023
General
Fund
2022
Note
Donatlons
Vicavs Discrctionaiy Account
315
659
2f
Activities Dlrectly Relating to Work ol. the Chur¢b
Minislry.-
Parish Share
Staff Expenses
Vic&r&ge Expenses
Curate's House Expenses
Worsliip Expenses
136259
1759
3128
1545
44449
152047
4877
2822
3147
39075
Church - Running Expense5
St. Thomas Centr¢ and Annexe Running Expenses
Wages and Salaries
Other Administrative Expenses
Audit and Accountancy
29838
39753
189356
14419
2142
462648
28174
26569
158929
15840
2040
433520
10
20
TOTAL EXPENDITURE
462963
434179
18

THE PAROCHIAL CEIURCH COUNCIL ort ST THOMAS, I,ANCASTF.R
NOTES TO THE ￿cCO[lNT5 ron TIIE YFAR ENDF.T) 31ST DKCEMBER 2023 1tonll￿Ue￿l
UNRESTRlCtED FVNDS. coNfINUKJ)
Vlxed
Asset
FLxod
Amel
FuDd
2022
Geh¢r%l
Nolt
Fu￿d
2023
1023
2022
'ro'rAL INCOME AND ENDOllliMENTS
Ifroni pose 171
543368
47197D
TOTAL EXPENDITURE
462963
434179
NET IEXPENDITUREVtNCOME AND ENDOIVMENTS
8(k105
Tra￿$re1St0 DesignRted Fiinds (see Dote 211141
Tr4n¥ferslloiifrorn Resiricied Fund$ Iseenolc 31
1474201
14Y291
FQOOI
64460
217352
NET INCOMEIIEXI>KNDITURl¥l FOR YEAR
644(Al
17227
117352
Balance BTtsughl F0T￿vid Al 151JÈnu&ry2023
2457422
83738
2240070
96376
I¥ALANCE CARRIED foRII'ARD AI. 3]￿ DECKM]IER 2023
2521882
100965
2457422
83738
Tr
ttsfor5 1
2h
rt Fund
Tli¢ pcc ir4n3fers IO% of inc¢me giying ID the Mi55iDll SipportFund.
19

THL PAKOCHIAL CHURCII COiNCII, OF SI-TTIOMA5. knINCASTER
NOTtS TO THE ACCOIINYS THb YEAR ELYDEDJ5SY DfcEMBEiI 2D13 leon11￿lled}
RES1'xicfLy FUNDS
Acts
E3r-
Fishes Prt-sehool the City Ilthicte
43S ruorkt
Fttn
Trund
Vunil Fund
Suppurt ARK
2023
2022
INCOfvIF.,tND Eli[)O1V￿Il￿Ts
P(&5ckntsl
58374
58374
7553
3b
onalion￿GI&￿IS
330
3J2S
18¥0
IT172
55854
Income 4né r￿dOi￿ne￿I
330
58374
J325
185850
EXPENDITUR
Cost tsf GthtrA¢in8 Funils
Pie-Scli
82321
92768
Mi$sion.%uwrt Donaiioiis
459
459
4J92
4J92
24760
24760
25527
25639
16542
Jr
Toill EXpe￿I￿re
459
4392
1900
16542
107081
IIU07
NETIEXPENDTTIIRElItNC0I41fl
AND LNI)OIVMENrs
123947)
12]0
5147
67443
.rrAnJfeI￿- UnTE5tritl￿ Funils
13668 16446(11 2070
123D
BnlRnces 11r0￿gI1¢ 81
l$t.TihthAry 2023
IW79
194980
337889
IIALANCES CARRIED
I,-OlllVARtJ AT
315r DICEMDER 2015
2019
IQ03
194980
DESIGNATED FUt4DS
Noie
Misl1
Support
T￿1￿1
2013
Tu¢HI
2011
INCONIE AND LNI)OIVMTr.
46
EXPINDITIIRE
DDnntiOD$
MI55iOn 5ytwn DonlliOTh
52445>
(52445
55527
TrgDsfer8 frorn Rthtitted Fllnds
fi4
64
Tr4nsfeTS fr¢nl Ilthrtsirl¢i¢J Funils
PCC Allocation
47420
47420
43429
NET INCQME AND ENDOIIPMKNTS
Br￿￿￿111 FDrw9Y￿ 41
1st JAnuAr.Y 2023
11A1,ANCF CARRIE
FORWARD Ill.
31ST DECEMBER2ts2J
654
654
20

THE PAROCHIAL CHURCH COUNCIL OF ST THOMAS, LANCASTER
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DEcEI￿BE4 R 2023 (continued)
2023
2022
VICARAGE EXPENSES
Water
Council Tax
Repairs and Maintenance
161
1187
1780
3128
315
2507
2822
CURATE HOUSE EXPENSES
Water
Council Tax
446
1099
1545
998
2149
3147
WORSHIP EXPENSES
Copyright, Books, Lay Readers
Wine, Candles etc
Junior chU￿h
Speakeis Expenses
Refreshment5
Conference and Ti'ainii)g
Alpha
Youth/Cncounler
Studenls120-30
3rd Age
Evangelisin and Discipleship
Flowers
FaTnily Life Ccntre
Asylum Seekers and Refugees
2064
904
4682
159
2578
6316
2251
694
3301
133
1864
9716
193
5877
964
2284
9932
481
784
601
39075
10633
1037
3580
5577
589
946
5271
44449
CHURCH RUNNING EXPENSES
Heal and Light
Water
Insurance
epairs and Maintenance
Equipinent
11406
595
4372
7435
6030
2983 8
8888
574
4137
5573
9002
28174
21

THE PAROCHIAL CHURCH COUNCIL OF ST THOMAS, LANCASTER
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBEI R 2023 (Continued)
2023
2022
ST THOMAS CCI NTRE & ANNEXE EXPENSES
Cenlr
Heat and Light
Water
Insui'ance
Repairs and Maiiitenancc
Equipinenl
24355
1046
1602
7848
593
17288
544
633
1918
457
35444
20840
Hcat and Lighi
Waler
Insurance
Repairs and Maintenai)ce
1286
(83)
1941
1165
2357
463
1488
1421
4309
39753
5729
26569
io
WAGES & SALARIES
Geneial Fund
Adiiiinisli aliofrj ond Chui'ch Woi'ke15
Gross Wages
Employels National Insurance Costs
183425
5931
189356
154771
4158
158929
The TTuslees noted below were paid a salaiy during tlie year in the following bands..
C Redmorc
£Q- £5,000 (2022 £0- £5,000)
R Hassall
£Io,001- £15,000 (2022 £5,001 £10.000)
li
OTHER ADMINISTRATION COSTS
Printing, Postage and Slalionery
Telephone
Bank Cliarges
Cleaning Expenses
Professional Fees
Sundry Expenses
4967
2308
1027
2378
36
3379
14419
5684
2000
775
2030
1080
4271
15840
Dui'ing the year payinenls were Inade to members of the PCC for travel expenses and also
for the I'eimbursnient of expenses made for cliai'itablc activities. The total paid was £5,005.
(2022 £8,409).
22

THE PAROCHIAL CHURCH COUNCIL OF ST THOMAS, LANCASTER
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2023 (continued)
12
MISSION SUPPORT FUND
2023
2022
Donations Made IFF Yeai.
Ministries Supported
Aihbassadors Football
CMS
CPAS
CRMI
Edu¢alion for I.ife
Friends Int¢n)alional
Fusion
Indigenous mission
NISCU
Siev¢ Cowles/Police suppoit
UCCF
Wycliffe Bible Translators
8000
3750
9400
3800
iooo
3800
6484
5180
270
6600
4720
J300
4100
4720
53374
2750
5535
4230
5700
3920
3450
1200
4020
42555
Gifts lo individuals for mission and other
(Details available froin Mission Support Team or Treasurer)
9890
2265
Total
52445
55639
Reslri¢É¢d Funds
Other donations
Designaled Funds
112
13200
42327
4600
47845
Conlribulion,s IAJ Yeai.
The total Contributed to Mission Support Fund in 2023 by PCC was £47,420. (2022 £43,429).
13
TANGtBLE FIXED ASSETS
Fixed Assets included at cost or valuation as follows..
2023
2022
At Pi'ofessional Valzialion PRF 1993.,
Land (C&r Park)
30000
30000
30000
30000
Ai Cosl.-
Aniiexe (1994)
New C¢nti'e
40518
2451364
2491882
2521882
40518
2386904
2427422
2457422
22

THE PAROCHIAL CHURCH COUNCIL OF ST THOMAS, LANCASTII R
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2023 {eontinued)
14 INVESTMENT ASSETS
2023
1022
Cosh Deposils Wiiji..
Central Boai'd of Finance Geiiei'al Deposit Accouiil
114051
110509
IS CREDITORS falling due within one year
Ci'editois and Accruals
17556
15661
16 ST THOMAS PRE-SCHOOL
St Thoinas Prc-school operates iiidependenily of the PCC, but ils committee includes a
I'epresentative of the PCC, 8nd the Prc-S¢hool Leader is appointed by t]ie Vicai. of St Thomas in
consultation witli appi'opriate intere51¢d parties.
Ipicome..
Fees
LCC Fees
Oiliei. Income
11050
44764
2560
58374
16525
56211
2802
75538
Expendilui'e..
Rates
Wages
Equipment etc replaced
In8uI'an¢e
Ti'aining
Cleaning
Oihei. Costs
OFSTED Fees
188
73949
3840
648
637
844
2215
645
81905
4094
166
1831
820
3257
50
92768
Ner Ex
endiÉui'e
(23947)
(17230
Trustee C Redinore was paid a salaiy during the year in the band £0 - £5,000. (2022 £0- £5,000)-
20 AUDIT AND ACCOUNTANCY FEES
Indepeiideiii Examination
Irrecovei'able V AT
1785
357
2142
1700
340
2040
21 RELATED PARTY TRANSACTIONS
In 2018 a limited company, St Thomas, Lancastei. Developments Litnil¢d. was set up to deal with
some of the finances as50¢iated with the Heart of the City project. The Church is the sole shareholder
of the company. £60.000 was paid to the Gompany dui'ing the year. No other related pai'ty transactions
took place dui'ing the year other than disc105ed at notes 10 and I l.
24

THE PAROCHIAL CHURCFI COUNCIL OF ST THOMAS. I.ANCASTER
INDEI)CINDENT EXAMINER'S PORTI'O THE PAROCHIAL CHURCH COUNCILOF
ST THOMAS, LANCASTE¢R FOR THE YEAR ENDED 31ST DECEMBER2023
I report on tlie #¢¢ouiits Df th¢ Pai'ochial Church Council for (he year ended 3 1st De¢embcT 2023, which
ale set out on pages 13 ta 24.
RESPECTIVE RESPONSIBILITIES OF THE TRUSTEES AND EXAMINER
The chaTily's trustees are YE5pon5ibl¢ for the prepai'ation of the accounts. The cliaiiryOs trustees considcT
tliat am audit is not required for this ycai. Iindei. 5CQtion 144121 of the Charittes Aei 2011 (the 2011 Act)
and that an indepeadanl exatninatioii *s nccded.
it is my responsibilily IO.,
cxamine ilie dCCOUI)t5 undei. section 145 ofihe 2011 Act
to follow the proceduies laid dow'n in the gen¢ial Directions given by the ChariLy Commission
under scction 14515llbl of the 2011 A¢i' and
to slate whcÉher panicular malters have Come to my a(tenLion.
BASIS OF INDEfPENDENT EXAMINCrR'S REPORT
My e.Yamination was ¢arried out in a¢cordance with the G¢neral DiTeciions givcn by (he Charily Commission.
An examinatTon includcs a review of ihe accounting records kcpt by the Pa1￿chIal Church Council and a
compari50n nf Lhe accounts PTesented with th05¢ re¢ords. It alsv includes consideration of any unugual items
or di5¢1osuies in the aGcounls and seeking explanalions frotn you as'fruslees concerning any su¢h matter5.
The procedures underiaken do nol provid¢ all the evidence that would be Ttquiird in all audit, and consequently
no optnion is given as to wheiheT Ihe accoun15 pr¢s¢nt a'lwe an(1 fair view. and th¢ r¢port is limiled to those
matters set oui in the slatetnent bclow.
INDEPENDENT EXAMINER'S STATEMENT
SiRce Ihc gl'oss income foi. Ihe year exceeds the amounl provided in section 145{31 of the Ac¢. l ¢onfinn
Ihal l am qualified io act as Indep¢ndcnt Exarninei. under the provisions of that section of th¢ Ac¢ and
Ihal my qualification is shown below.
In oonnectton vliih my examination, no mattEI' has come lo ihy attention..
a. which gives me reasonable cau5E to believc ihat in any rnatrrial respect the reguiremenls..
lo ke¢p accouniing records in a¢¢ordancE with section 130 of the 2011 A¢t' and
to prepair ac¢ount$ which a¢¢oi'd with the aeKounting records and ¢omply with the
J¢¢oiJnliug requirements of th¢ 201 l Act. have not been met,. or
b. to H,hicli. in my opinioD, attention should be drawn ID order to ertable a proper uThder5tanding of
the 8CCDUrtls lo be reached.
Phillip DcnTriwn ACA FCCA Datc
CWR
ChaTteied Accouniants
20 Mannin Way
Lancasl¢r Busin¢55 PaTk
Caton Road
LANCASTER
LAI 3SW
25