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2022-12-31-accounts

LONDON STREET (BASINGSTOKE) UNITED REFORMED CHURCH CHARITY REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31st DECEMBER 2022

The Trustees of London Street (Basingstoke) United Reformed Church present their annual report and financial statement for the year ended 31[st] December 2022. The Trustees confirm that they comply with the requirements of the Charities Act 2011; the Charities (Accounts and Reports) Regulations 2008; and the Statement of Recommended Practice for Accounting by Charities 2019 as applicable to charities entitled to prepare accounts on the receipts and payments basis. The Trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

ADMINISTRATIVE INFORMATION

London Street United Reformed Church, situated at London Street, Basingstoke, Hants, RG21 7NU; is a local church of the United Reformed Church and is a member church of Wessex Synod of the Church. It was registered as a Charity (number 1130801) with the Charity Commission on 28 July 2009. We are known as London Street (Basingstoke) United Reformed Church and we take our structure, governance and management from the Scheme of Union of the URC which is set out in a document known as ‘The Manual’. Our objective as a Charity is the advancement of the Christian faith for the benefit of the public in accordance with the Scheme of Union. We achieve that through our activities and facilities offered to the community by our building.

Apart from the Revd Josh Thomas who is appointed by the Wessex Synod of the United Reformed Church as the Interim Minister at London Street (Basingstoke) United Reformed Church, the members of the Elders' Meeting are recognised as the charity trustees. Those who served from 1st January 2022 until the date this report was approved are:

Revd Josh Thomas (Interim Minister) (from 1[st] September 2022) Mr Owen Collins (Church Secretary) Miss Karen Bell (Church Treasurer) Mrs Wai Leng Ayland (until 31[st] December 2022) Mrs Margaret Carrick Smith Mrs Joyce Cook Mrs May Honeyball (until 31[st] December 2022) Miss Alison Jamieson Mr Ian McCloy (from 1[st] January 2023) Mrs Jenny McCloy Mrs Gill Miller (from 1[st] January 2023) Mr Kengjise Moavu Mr Tony Patterson Mrs Carol Scott Mr Ian Scott (from 1[st] January 2023) Mrs Joy Williams

Not all serving Elders underwent formal training in 2022 for their duties specifically as Trustees, other than to acquaint themselves with their responsibilities when required to do so, for example in connection with the safeguarding of children and vulnerable adults, and health and safety generally. With effect from 1[st]

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January 2023, all those nominated to serve as Elders will be required to declare their intention to undertake such training as directed from the General Assembly Executive.

The Church building is vested in The United Reformed Church (Wessex) Trust Limited as trustees and held for the benefit of London Street United Reformed Church in accordance with the trusts applicable to URC properties. The manse at 6 Camberry Close, Basingstoke, Hants, RG21 3AG is also vested in The United Reformed Church (Wessex) Trust Limited as trustees but since 31[st] August 2021 is not held for the benefit of London Street United Reformed Church as a consequence of the then minister accepting a call to a new pastorate.

STRUCTURE, GOVERNANCE AND MANAGEMENT

The activities of London Street United Reformed Church are overseen by the Elders’ Meeting of the Church in accordance with the provisions of The Structure of the United Reformed Church determined by the General Assembly of the United Reformed Church and supplemented by the Constitution of London Street United Reformed Church. The governing document of the registered charity is a statement adopted by the Church Meeting on 20 May 2009.

The Elders’ Meeting is responsible for the financial administration of the Church, and the care and maintenance of Church premises. The Church Meeting (of those members who are present) gives general guidance on the life and work of the Church.

The members of the Elders’ Meeting are the minister in pastoral charge (if any) and up to 12 members of London Street United Reformed Church nominated and elected by the members of London Street United Reformed Church in Church Meeting; the Church Secretary and Church Treasurer are ex officio members of Elders’ Meeting. Elders serve for 3 years, retire by rotation and are eligible for re-election. Elders may serve 2 consecutive periods and, thereafter, must wait 1 year before becoming eligible for re-election.

Elders’ Meeting met on 13 occasions during 2022, 10 being conducted via Zoom video conferencing.

Church Meeting of London Street United Reformed Church met on 6 occasions during 2022, 1 being conducted via Zoom video conferencing. Our quorum for the year was set at 12, down from 13 for 2021.

The Basis of Union states the functions of Church Meeting and Elders’ Meeting. The minister and the elders collectively share the duties and responsibilities outlined for the Elders’ Meeting along with accepting the ultimate responsibility for directing the affairs of the Charity as laid down by the Charity Commission. The general control and management of the administration of the Charity is further exercised by representative Elders being members of the Church's four main committees:

OBJECTIVES AND ACTIVITIES

As a local congregation of the United Reformed Church, London Street United Reformed Church seeks to advance the Christian religion through its activities and the facilities offered to the community by its building.

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The Elders’ Meeting is aware of the Charity Commission's guidance on public benefit in "The Advancement of Religion for the Public Benefit" and has regard to it in the administration of the Church.

The Elders’ Meeting believes that the Church provides benefit to the public by:

REVIEW OF ACTIVITIES AND ACHIEVEMENTS

London Street United Reformed Church continued to hold public services of Christian worship for all ages on Sunday mornings throughout 2022.

We continued to serve the community here in Basingstoke. Throughout the year with the help of the Community Food Link we continued to serve many individuals and families within our local community by bringing in food from the supermarkets destined for land fill and on a Saturday at lunchtime opening our food table to distribute it to those in need. During the week on a Monday, Tuesday and Thursday lunch times, we ran our hot food table utilizing food from the supermarkets and serving it to those in need who came to the table. Both have provided an ideal opportunity to engage in conversation with customers and those passing by.

The Memory Tree Social Club meets every week on a Wednesday. It is an opportunity for people diagnosed with Alzheimer’s and other types of dementia and their carers, to relax, enjoy themselves and make new friends. With an average of 25 to 30 visitors every week, we provide a unique and special place where they can relax and talk to other carers and people with dementia.

Perhaps one of the biggest changes we have seen in our worship, our mission and serving the community, has been the number of Iranian refugees we have supported. The Lord clearly steered us towards embracing the Iranian refugees and since May 2022 we have been blessed in having a number of refugees not just worshipping with us but taking a proactive role in our mission.

FINANCIAL REVIEW

Compared to 2021, the regular offerings to the Church’s General Fund were down in 2022. Received in early 2023, the Gift Aid for 2022 was £10,991. This money helps cover the 2022 running costs deficit, noted on page 16 of this report.

Compared to pre-covid, Lettings income was slightly down. However, our general costs were up, mostly due to the increase in utilities, especially gas prices.

We received some donations and a grant from the Synod towards our new audio-visual system in early 2022. The shortfall was taken from Buildings Reserve Fund as agreed by Church Meeting in 2021.

Food provisions for the community food table, donated through the Community Food Link (a charity that collects unwanted food from supermarkets), decreased slightly towards the end of 2022 due to two factors: the way in which supermarkets order their stocks and prepare fresh food as a consequence of financial constraints on families; and the increase in need across Basingstoke with additional hubs opening. There

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have been some additional costs for this mission work arising from the need to purchase staple foods and packaging for the hot food table, and the employment of a Kitchen Supervisor. We continued to receive donations from other churches across Basingstoke for the hot food table and the Youth Café table.

The Trustees’ policy is to retain six months expenditure as “free” reserves to cover future shortfalls in income or unexpected expense; for 2022 this was calculated to be £14,136.

This report was approved by the Trustees’ on the 6[th] September 2023 and is signed on its behalf by the Church Secretary, (Owen Collins).

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London Street United Reformed Church

End of Year Financial Statements

Year ending 31[st] December 2022

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ACCOUNTING POLICIES

1a Basis of Accounting

The financial statements have been prepared in accordance with the Statement of Recommended Practice for Accounting by Charities 2019 issued by the Charity Commission, and the United Reformed Church guidance.

London Street's financial statements are prepared using the receipts and payments basis.

The principal accounting policies set out below are applied consistently.

1b Fund Accounting

Unrestricted funds are available for use at the discretion of the church in furtherance of its charitable objectives. Restricted funds are subjected to restrictions on their expenditure imposed by the donor, or contained in the terms of a grant. There are no endowment funds included within these accounts.

1c Tangible Fixed Assets

Freehold property:

The Trustees of the church and manse buildings are the URC Wessex Synod Trust who hold them upon trust for purposes connected with London Street URC.

Expenditure incurred on the church and manse is written off in the year it is incurred.

Investment assets:

These are stated at mid-market values on the balance sheet date. Changes in valuation over the year are recognised in the Statement of Financial Activities.

1d Incoming Resources

All voluntary giving is included in the financial statements for the period in which it is received. Donations under Gift Aid are recognised as income when the donation is received, the tax recovery is recognised as income when the claim from HMRC is paid. Legacies are accounted for when received. All other income is generally recognised when it is received.

1e Resources Expended

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

Resources expended are recognised in the period to which they are incurred and include attributable VAT which cannot be recovered. They are allocated to the particular activity to which they relate.

Governance costs represent direct expenditure on the governance of the church, including the production and independent scrutiny of these financial statements.

As most of the management and activity of the church is carried out by volunteers, this intangible cost is not included in the financial statements as this voluntary contribution to the life of the church is incalculable.

1f Taxation

As part of the United Reformed Church, the church is an excepted charity within the meaning of the Taxes Acts. Accordingly, it is potentially exempt from taxation in respect of income and capital gains received to Registered Charity 1130801 Page 6

the extent that such income or gains are applied to exclusively charitable purposes. No provision for taxation has been made in these financial statements.

1g Reserves

The Elders have a policy to maintain sufficient unrestricted funds to pay for 6 months necessary expenditure and any legal obligations related to the employment of any paid staff. These reserves are held within the General and the Community Café funds. The reserves held within the General Fund were increased by 25% in 2021 to account for increasing utility costs.

FUNDS

2a Designated Funds

The church operates five Designated Funds with the encouragement of Church Meeting. A designated fund is nominally allocated to a specific purpose; however, Church Meeting can decide to use the money in the fund for a different purpose if it wishes.

10% Fund - This fund is used to support the work of the wider United Reformed Church and local ecumenical initiatives. Payments are approved by Church Meeting.

Buildings Reserve Fund - This fund provides a reserve of money which can be used to maintain the Church and manse buildings. The Finance Committee transfers excess money from the General Fund into this fund at the end of each year. (Any donations made to this fund are restricted; see note 2b.)

Fund-Raising Fund - This fund is used for the proceeds of Church fund-raising activities. Payments are made by Church Meeting to causes that the meeting votes to support.

Minister's Discretionary Fund - This fund is used by the Minister. It contains a small reserve of money which the Minister can draw upon to support pastoral concerns that may be encountered during his/her day-today activities. The status of the fund is checked, when necessary, by Church Meeting and money transferred into it, from the General Fund, if necessary.

Premises Fund - This fund is used for the day-to-day running of the Church and Manse buildings. Servicing, insurance and other maintenance activities are included. At the end of each year, the Finance Committee transfers money from the General Fund into the Premises Fund so that the end-of-year balance is £0.

The Community Café fund is used for the day-to-day trading of the mission work done under the Community Café umbrella. Income is generally donations towards food and drink and expenses are incurred to provide stock and kitchen equipment. This fund also provides a contribution towards the utilities and cleaning costs of the Church buildings; the amount is calculated based on usage of the Church buildings.

Community Café Reserves are the amount to cover 6 months of wages for any employed in the community café if necessary.

2b Restricted Funds

The church accounts include four Restricted Funds, where 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 represent:

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Commitment For Life Fund - The church supports the central URC's Commitment For Life project. Money given to support this project is handled by this fund. There is a special Communion Collection to support this fund.

Fund-Raising Fund - This fund is used to handle donations made for specific causes which pass through the Church's accounts, e.g. Christian Aid. (For the designated part of this fund, see note 2a.)

Memory Tree Fund – A weekly support group for people with dementia, and their careers, is run at London Street. The church acts as its "bankers".

The Community Café fund is used for the fund raising for the ecumenical mission work under the Community Café umbrella and any donations that are restricted to the work of the Community Café.

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Statement of Financial Activities

Unrestricted Designated
Restricted Endowment
Total
Prior year
funds
funds
funds
funds
funds
total funds
Incoming resources
Incoming resources from generated funds
Voluntary income
Activities for generating funds
Investment income
Other incoming resources
Contra
Total income
Resources used
Costs of generating funds
Fundraising trading: cost of goods sold and other
costs
Investment management costs
Charitable activities
URC Ministry & Mission Fund
Ministerial costs
Costs of church activities
Grants payable and restricted donations passed on
Other resources used
Contra
Total expenditure
Gains / losses on investment assets
Net income / (expenditure) resources before
transfer
Transfers
Gross transfers between funds - in
Gross transfers between funds - out
Other recognised gains / losses
Gains on revaluation, fixed assets, charity's own use
Net movement in funds
Total funds brought forward
Total funds carried forward
48,547

9,799

58,346
90,630
16,085
1,817
18

17,920
15,323
796

25

821
8











65,428
1,817
9,842

77,088
105,961












84



84
145
36,357



36,357
36,357
453



453
4,312
30,288
21,381
9,326

60,995
51,549


842

842
1,783











67,182
21,381
10,168

98,730
94,145





(1,753)
(19,564)
(325)

(21,643)
11,816
22,527
18,562
3,585

44,674
71,648
(17,781)
(26,201)
(692)

(44,674)
(71,648)





2,993
(27,202)
2,567

(21,643)
11,816
11,144
103,822
(756)

114,210
102,394
14,137
76,620
1,811

92,567
114,210

Registered Charity 1130801 Page 9

Balance sheet

General Designated Restricted Endowment This year Last year This year Last year
Current assets
Debtors
Cash at bank and in hand 14,137 76,620 1,811 92,567 114,210
Current assets
14,137 76,620 1,811
92,567 114,210
Net current assets less current liabilities 14,137 76,620 1,811 92,567 114,210
Total assets less current liabilities 14,137 76,620 1,811 92,567 114,210
Total net assets less liabilities 14,137 76,620 1,811 92,567 114,210
Represented by
Unrestricted
Unrestricted - General fund 14,137 14,137 11,144
Designated
Designated - 10% Reserve Fund 10,776 10,776 10,851
Designated - Premises Fund
Designated - Buildings Reserve Fund 54,256 54,256 71,149
Designated - Minister's Discretionary Fund 97 97 97
Designated - Community Cafe 11,491 11,491 21,725
Restricted
Restricted - Fund-Raising Fund 288 288 (4,527)
Restricted - Commitment For Life Fund 77 77 76
Restricted - Memory Tree Fund 1,445 1,445 638
Restricted - Community Cafe 3,058
Funds of the church 14,137 76,620 1,811 92,567 114,210

The Fund-Raising Restricted Fund showed a negative in 2021 as we paid for much of the new Audio-Visual equipment in the sanctuary. Some of the funds to pay for this were received in 2021, and some received in 2022. Any short fall was transferred from the Buildings Reserve Fund at the end of 2022.

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Statement of assets and liabilities

General Designated Restricted Endowment This year Restricted Endowment This year Restricted Endowment This year Last year
Current assets - Cash at bank and in hand
CAF Bank 7,534 2,765 (8,212) 2,086 43,493
CAF Cheques 900
CCLA COIF Deposit 6,603 73,855 10,023 90,481 69,674
Account
Petty Cash 143
Total 14,137 76,620 1,811 92,567 114,210

Registered Charity 1130801 Page 11

Fund movement by type

Opening
Incoming
Outgoing
Transfers Gains/losses Journals Closing
General - General fund
Unrestricted
Sub-total for General Fund
10Percent - 10% Reserve Fund
Designated
Sub-total for 10 Percent Fund
Premises - Premises Fund
Designated
Sub-total for Premises Fund
Buildings - Buildings Reserve Fund
Designated
Sub-total for Buildings Fund
FundRaise - Fund-Raising Fund
Restricted
Sub-total for Fundraising Fund
Commitment - Commitment For Life
Restricted
Sub-total for Commitment for Life Fund
Ministers - Minister's Discretionary
Designated
Sub-total for Ministers Discretionary Fund
Memory - Memory Tree Fund
Restricted
Sub-total for Memory Fund
CommCafe - Community Cafe
Designated
Restricted
Sub-total for Community Café Fund
Grand total
11,144
65,428
67,182
4,746


14,137
11,144
65,428
67,182
4,746


14,137
10,851

75



10,776
10,851

75



10,776


17,617
17,617




17,617
17,617



71,149


(16,894)


54,256
71,149


(16,894)


54,256
(4,527)
5,360
3,456
2,912


288
(4,527)
5,360
3,456
2,912


288
76
302
300



77
76
302
300



77
97





97
97





97
638
1,098
271
(20)


1,445
638
1,098
271
(20)


1,445
21,725
1,817
3,689
(8,361)


11,491
3,058
3,082
6,140



24,783
4,899
9,830
(8,361)


11,491
114,210
77,088
98,730



92,567

Registered Charity 1130801 Page 12

Analysis of income and expenditure

Unrestricted
Designated
Restricted
INCOME AND ENDOWMENTS
Incoming resources from generated funds - Voluntary income
Freewill Envelopes
4,473


Loose (Gift Aid Small Donations Scheme)
2,324


Direct to Bank
36,255


Direct to Treasurer
1,685


Gift Aid Tax Refunds



Church Discipleship
150


Legacies
1,000


Gifts In Memory
30


Collections for named person



Commitment for Life Envelopes


300
Basingstoke Town Centre Chaplains


120
Memory Tree Donation


1,084
Heat & Light Donations
2,540


Community Cafe Donations


1,000
Community Cafe Regular Donations


1,800
Community Cafe - Youth Cafe Donations


258
Community Cafe Meals on Wheels
Donations



Gift Sunday



Childrens Work



Little Angels
90


Leprosy Mission


174
Christmas Collection


63
Emergency Appeals



Donations (non LSURC)



Audio Visual


5,000
Total
48,547

9,799
Incoming resources from generated funds - Activities for generating funds
AmazonSmile
38


Craft Group
50


Shared Meals
102


Community Cafe receipts

1,510
15
Community Cafe - Meals on Wheels



Sunday Coffee

307

Lettings Rent
15,937


Church Fees
(41)


Traidcraft SumUp


3
Fund Raising Events Shared Meals



Fund Raising Events Crafts



Total
16,085
1,817
18
Incoming resources from generated funds - Investment income
Bank Interest
796

25
Total
796

25
Unrestricted
Designated
Restricted
Unrestricted
Designated
Restricted
Unrestricted
Designated
Restricted
Total
Endowment
This year
Last year

4,473
3,784

2,324
903

36,255
39,919

1,685
548


28,752

150


1,000
5,000

30



976

300
300

120
120

1,084
724

2,540
1,670

1,000


1,800
1,800

258
682


100


2,200


40

90


174


63
117


237


10

5,000
2,750

58,346
90,630

38
33

50


102


1,525
3,563


4,073

307
106

15,937
7,097

(41)
344

3
7


80


21
18
25

17,920
15,323

821
8
796 25
821
8
INCOME TOTAL 65,428 1,817 9,842
77,088
105,961

Registered Charity 1130801 Page 13

EXPENDITURE

EXPENDITURE
Unrestricted Designated Restricted Endowment This year Last Year
Costs of generating funds - Investment management costs
Bank Charges 84
84 145
Total
84

84 145
Charitable activities - URC Ministry & Mission Fund
Ministry and Mission 36,357
36,357 36,357
Total
36,357

36,357 36,357
Charitable activities - Ministerial costs
Minister's Telephone
464
Manse Water
529
Manse Council Tax
1,699
Manse Repairs / Maintenance
881
Minister's Expenses
55
Minister's Car Allowance
683
Mileage (Minister) 453
453
Total
453

453 4,312

Charitable activities - Costs of church activities

For the reasons stated in Accounting Policy note 1c, the church and manse buildings are not tangible fixed assets of the church. For insurance purposes the church buildings are insured by the church for £8,378,933. The church contents are insured by the church for £275,286. The organ is insured for £235,963. The manse is insured by the Wessex Synod of the United Reformed Church.

Charitable activities - Costs of church activities

Church Mission 461 461 540
Church Discipleship 933 933 886
TLG 75 75 900
Memory Tree 271 271 575
Church Electricity 5,996 5,996 4,453
Church Gas 8,109 8,109 4,180
Church Telephone 514 514 160
Church Water 50 50 421
Church Insurance 7,079 7,079 6,789
Church Repairs / Maintenance 1,246 1,246 1,072
Church Fabric & Fittings 98 98 789
Church Boiler Service 7,766 7,766 1,051
Church Lift Service 837 837 542
Church Organ Service 440 440 350
Church Fire Extinguisher 151 151 360
Cleaners Wages 7,527 7,527 6,717
Cleaning Equipment 19
Cleaning Supplies 699 699 745
Printing (Non Minister) 1,102 1,102 478
Administration 534 534 758
Reform Subscriptions (157) (157) 30
Data Protection Register 35 35 35
One Church Subscription 140 140 140
TV Licence 159 159 159
PRS Licence 77 77 74
CCL Licence 145 145 140
MRL Licence 75 75 72
PPL Licence 77 77 74
CVL Licence 174 174 168
CLA Church Licence 81 81 78

Registered Charity 1130801 Page 14

Other Licences
408


Community Cafe Provisions

1,577

Community Cafe Administration

207

Community Cafe Kitchenware

171

Community Cafe Equipment and
Furnishings

95

Community Cafe - Repairs &
Maintenance

1,340

Community Cafe - Youth Cafe


1,812
Community Cafe Wages

247
4,328
Pulpit Supply
725


Mileage (Non Minister)
264


Musician Fees
1,320


Secretary's Expenses
120


Treasurer's Expenses



Pastoral
379
52

Childrens Work
237


Audio Visual


2,914
Big Day Out
105


Total
30,288
21,381
9,326
Charitable activities - Grants payable and restricted donations passed on
Collections for named person


59
Commitment for Life Payments


300
Basingstoke TC Chaplains Payment


120
Leprosy Mission


199
Bible Society



Christmas Collection


164
Emergency Appeals



Total


842
408



1,577


207


171


95


1,340



1,812

247
4,328
725


264


1,320


120





379
52

237




2,914
105

408



1,577


207


171


95


1,340



1,812

247
4,328
725


264


1,320


120





379
52

237




2,914
105

408



1,577


207


171


95


1,340



1,812

247
4,328
725


264


1,320


120





379
52

237




2,914
105


408
361

1,577
2,964

207
202

171
282

95
349

1,340


1,812
1,559

4,575
2,227

725
255

264
183

1,320
760

120
219


46

431
221

237
421

2,914
8,748

105

60,995
51,549

59
917

300
539

120
90

199





164



237
842
842
1,783
EXPENDITURE TOTAL 67,182 21,381 10,168
98,730
94,145
GRAND TOTAL (1,753) (19,564) (325)
(21,643)
11,816

Registered Charity 1130801 Page 15

Fund Transfers

Note: Transfers from Community Café to General Fund for 2022 were 50% for Cleaning, 25% for Gas, 35% for Electricity and 50% for Water costs

Income / Expenditure Summary

This note shows the balance between unrestricted income and expenditure, and the Premises Fund costs. A negative “Total” indicates a running deficit during the year. (Legacies are excluded as their receipt is unpredictable.)

Excludes legacies and gifts in memory.

** Premises Fund expenditure included essential maintenance and repairs with essential work on the boiler.

*** Donations and charges for utility, cleaning and administration costs received from other funds.

**** The negative balance in 2022 is due to the receipt of 2022 gift aid of £10,991 which was received early 2023

Registered Charity 1130801 Page 16

TREASURER'S STATEMENT

I have prepared the financial statements, on pages 5 to 16, for the year ended 31 December 2022.

Karen Teresa Bell

(name) (signature) (date)

INDEPENDENT EXAMINER'S REPORT

I report on the financial statements of London Street URC for the year ended 31 December 2021, which are set out on pages 5 to 16.

Respective responsibilities

The church is responsible for the preparation of the financial statements and considers that the audit requirement of Section 43(2) of the Charities Act 1993 (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.

Signed by the Independent Examiner: date:

Mrs Gillian Craft 26 Foyle Park Basingstoke Hampshire RG21 3HD

Registered Charity 1130801 Page 17