## **The Parochial Church Council of the Ecclesiastical Parish of St Thomas, Norbury** ## **Accounts for the year from 1st January 2020 to 31st December 2021** ## **Statement of Financial Activities** ||_Unrestricted_|_Restricted_|_Total_|_Total_| |---|---|---|---|---| |**Incoming resources (Note 3)**|_funds_|_funds_|_this year_|_last year_| |**Incoming resources from generated funds**|_£_|_£_|_£_|_£_| |Voluntary income|98025|229239|327264|122462| |Activities for generating funds|7879|40|7918|5260| |Investment income|11621|127|11748|12830| |**Incoming resources from charitable activities**|27469|4635|32104|26446| |**Other incoming resources**|0|0|0|0| |**Total incoming resources**|**144993**|**234041**|**379034**|**166997**| |**Resources expended (Notes 4-8)**||||| |**Costs of generating funds**||||| |Costs of generating voluntary income|2269|0|2269|447| |Fundraising trading costs|0|0|0|1316| |Investment management costs|0|0|0|0| |**Charitable activities**|171582|4502|176084|173957| |**Governance costs**|30|0|30|35| |**Other resources expended**|0||0|0| |**Total resources expended**|**173881**|**4502**|**178383**|**175754**| |**Net incoming/(outgoing) resources**||||| |**before transfers**|**-28888**|**229539**|**200651**|**-8757**| |**Gross transfers between funds in**|20|0|20|2110| |**Gross transfers between funds out**|0|-20|-20|-2110| |**Net incoming/(outgoing) resources**||||| |**before other recognised gains and losses**|**-28868**|**229519**|**200651**|**-8757**| |**Other recognised gains/losses**||||| |Gains and losses on revaluation of||||| |fixed assets for the charity's own use|0|0|0|0| |Gains and losses on investment assets|0|0|0|0| |**Net movement in funds**|**-28868**|**229519**|**200651**|**-8757**| |**Reconciliation of funds**||||| |**Total funds brought forward**|97443|350228|447672|456429| |**Total funds carried forward**|**68575**|**579747**|**648323**|**447672**| FinRpt2021 Page 7 ## **Balance sheet** |||_Unrestricted_|_Restricted_|_Total_|_Total_| |---|---|---|---|---|---| |||_funds_|_funds_|_this year_|_last year_| |**Fixed Assets**||£|£|£|£| |Tangible assets|(Note 10)|0|110001|110001|110001| |Investment assets|(Note 11)|0|0|0|0| |**Total fixed assets**||**0**|**110001**|**110001**|**110001**| |**Current Assets**|||||| |Debtors|(Note 12)|9007|282|9289|7986| |Short term deposits||48000|270000|318000|323000| |Cash at bank and in hand||14225|199562|213786|9265| |**Total current assets**||**71231**|**469844**|**541075**|**340251**| |**Creditors**|||||| |Amounts falling due within one year|(Note 13)|2656|98|2754|2581| |**Net current assets/liabilities**||**68575**|**469746**|**538322**|**337671**| |**Total assets less current liabilities**||**68575**|**579747**|**648323**|**447672**| |**Creditors**|||||| |Amounts falling due after one year||0|0|0|0| |Provision for liabilities or charges||0|0|0|0| ||**Net assets**|**68575**|**579747**|**648323**|**447672**| |||_Unrestricted_|_Restricted_|_Total_|_Total_| |||_funds_|_funds_|_this year_|_last year_| |**Funds of the charity**|(Note 14)|£|£|£|£| |Unrestricted funds||68575|0|68575|97443| |Restricted income funds||0|579747|579747|350228| |Endowment funds||0|0|0|0| ||**Total funds**|**68575**|**579747**|**648323**|**447672**| Notes 1 to 14 on the following pages form part of these accounts. Approved by the Parochial Church Council on xxxxxx and signed on its behalf by: Revd Joshua Askwith (Chair) Jill Elsby (Warden) Balance Sheet FinRpt2021 Page 8 ## **Gifts in kind** Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised. Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or distributed by the charity. Gifts in kind for use by the charity are included in the SoFA as incoming resources when receivable. ## **Donated services and facilities** These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material. The value placed on these resources is the estimated value to the charity of the service or facility received. ## **Volunteer help** The value of any voluntary help received ������������������������������������������������������������������������� report. ## **Investment income** This is included in the accounts when receivable. ## **Investment gains and losses** These include any gain or loss on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year. ## **Expenditure and Liabilities** ## **Liability recognition** Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources. ## **Governance costs** These include the costs of the maintaining and updating the financial software package used, preparation and examination of statutory accounts, the costs of trustee meetings and the cost of any professional advice to trustees on governance or constitutional matters. ## **Grants with performance conditions** Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are recognised in the SoFA once the recipient of the grant has provide the specified service or output. ## **Grants payable without performance conditions** These are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to the grant which remain in the control of the charity. ## **Support costs** Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources e.g. staff costs by time spent, other costs by their usage. ## **Assets** ## **Tangible fixed assets for use by the charity** These are capitalised if they can be used for more than one year and cost at least £500. They are valued at cost or, if gifted, at the value to the charity on receipt. ## **Investments** Investments quoted on a recognised stock exchange are valued at market value at the year end. Other investments and assets are included at trus ������������������������������������ ## **Stock and work in progress** These are valued at the lower of cost or market value. Notes 1 & 2 to accounts AnnRpt2021 Page 10 ## **Policies additional to or different from those above.** ## **Funds** Unrestricted funds represent the funds of the PCC that are not subject to any restrictions regarding their use and are available for application to the general purposes of the PCC. Funds designated for a particular purpose by the PCC are also unrestricted. Note 14 �������������������������������������������������������������������������������������������������������� for the personal disbursement of aid by the incumbent. The other funds are defined by their titles. ## **Reserves policy** ����������������������������������� ture is normally held as balances in the current bank accounts. The remaining reserves are held in an interest bearing deposit account with the CBF Church of England Deposit Fund. ## **Fixed assets** The fixed asset 27 Davenport Road, Hazel Grove, has been shown at market value based on the estimate of the letting agent in 2001. The lawned Garden of Remembrance is now fully amortised. The recreational land is shown at a nominal sum as the market value is unknown. ## **Consecrated land and buildings** The PCC is responsible for maintenance and insurance. Costs associated with maintenance and improvement are written off in the year in which they are incurred. ## **Church furnishings** Moveable church furnishings held by the Vicar and Churchwardens on special trust for the PCC, and which require a faculty for disposal, are accounted for as inalienable property unless consecrated. They are listed in �������������������������������������������������������������� ## **Other fixture, fittings and office equipment.** Equipment used within the church premises is normally depreciated on a straight-line basis over four years. ## **Current assets** Amounts owing to the PCC at 31[st] December in respect of fees, rents or other income are shown as debtors less provision for any amounts that may prove to be uncollectable. Short-term deposits are cash held on deposit with the CBF Church of England Deposit Fund. ## **Stock** No stock is currently held as all tablets and vases have been used. ## **Cash handling** Cash received in collections and envelopes is counted and verified by at least two independent persons and is stored in a safe until taken to the bank. Donors are encouraged to make donations by standing order to minimise the amount of cash to be handled. ## **Payments** Payments are made by direct debit, standing order, internet banking transfer and increasingly less by cheque. These require signatures from any two of the following: treasurer and churchwardens. Payments may not be authorised by a beneficiary of the payment. Notes 1 & 2 to accounts AnnRpt2021 Page 11 ## **Note 3. Analysis of incoming resources** ||_Unrestricted_|_Restricted_|_This year_|_Last year_| |---|---|---|---|---| |**Voluntary Income**||||| |������������������������������������|62830|0|62830|67182| |�����������������������|14171|0|14171|20803| |�����������������������|15534|0|15534|17803| |Shoeboxes - tax refund|0|10|10|0| |General collections, all services|2873|0|2873|2984| |General donations|1670|496|2166|863| |Flower donations inc tax refund|6|377|384|845| |Churchyard donations inc tax refund|5|20|25|50| |Designated donations|0|36|36|808| |Grants|935|0|935|10125| |Legacies|0|228300|228300|1000| |**Total**|**98025**|**229239**|**327264**|**122462**| |**Activities for generating funds**||||| |Narthex external lettings|4449|0|4449|2979| |Fund raising events|3430|0|3430|1010| |Traidcraft stall|0|40|40|1271| |**Total**|**7879**|**40**|**7918**|**5260**| |**Investment Income**||||| |Interest received|41|127|168|1370| |Rent (27 Davenport Road & parking permissions)|11580|0|11580|11460| |**Total**|**11621**|**127**|**11748**|**12830**| |**Incoming resources from charitable activities**||||| |Narthex internal lettings|804|0|804|732| |Event income (Note 15)|0|2700|2700|1400| |Magazine sales|0|0|0|1719| |Social events|0|0|0|38| |Toddler Group income|0|1251|1251|750| |Occasional office fees and deposits (Note 9 )|26665|0|26665|21261| |Organ use fees|0|684|684|396| |Churchyard fees|0|0|0|150| |**Total**|**27469**|**4635**|**32104**|**26446**| |**Other incoming resources**||||| |Miscellaneous|0|0|0|0| |**Total**|**0**|**0**|**0**|**0**| |**Total Incoming Resources**|**144993**|**234041**|**379034**|**166997**| FinRpt2021 Page 12 Note 3: Incoming Resources ## **Note 4. Analysis of resources expended** |||_Unrestricted_|_Restricted_|_This year_|_Last year_| |---|---|---|---|---|---| |**Cost of generating funds**|||||| |Envelope system and appeal costs||0|0|0|0| |Fundraising event costs||2269|0|2269|447| |Social event costs||0|0|0|0| ||**Total**|**2269**|**0**|**2269**|**447**| |**Trading costs**|||||| |Traidcraft stall stock purchases||0|0|0|404| |Traidcraft profit paid over||0|0|0|912| ||**Total**|**0**|**0**|**0**|**1316**| |**Investment management costs**|||||| |None||0|0|0|0| ||**Total**|**0**|**0**|**0**|**0**| |**Charitable activities**|||||| |_Grants: (Note 8)_|||||| |Church mission overseas||3210|0|3210|3630| |Overseas relief and development||2735|0|2735|3280| |Home church mission||1790|0|1790|2008| |Home relief and development||1335|0|1335|940| |Parachurch organisations||0|0|0|0| |Designated collections||0|36|36|808| ||Subtotal|**9070**|**36**|**9106**|**10666**| |_Ministry:_|||||| |Parish Share||68132|0|68132|67624| |Diocesan fees||9397|0|9397|9653| |External minister fees||324|0|324|403| |Organist / Choir / Bellringer fees||1382|0|1382|468| |Vicar's expenses||949|0|949|763| |Vicarage expenses||4138|0|4138|4286| |Curate's expenses||271|0|271|157| |Lay Worker and speaker's expenses||0|0|0|0| ||Subtotal|**84592**|**0**|**84592**|**83354**| |_Worship:_|||||| |Service costs||256|0|256|95| |Service resources and gifts||1819|0|1819|2389| |Flower costs||0|123|123|431| |Musical instruments||75|0|75|178| |Adult training, education and mission||450|0|450|462| |Mission Outreach expenses||123|394|517|578| |Musicians fees and expenses||1251|0|1251|1016| |Allocated wages||10270|0|10270|10360| |Allocated NI costs||598|0|598|617| |Allocated pension costs||978|0|978|955| |Allocated admin costs||118|0|118|428| |Miscellaneous||4|40|43|23| |Recognition gifts||15|0|15|0| |Hospitality supplies||364|0|364|210| ||Subtotal|**16320**|**556**|**16876**|**17741**| FinRpt2021 Page 13 Note 4: Resources expended |_Childrens and youth work:_
Children's worker wages, NI, pension
Children's worker expenses
Children's Worker training
Allocated admin costs
Education resources
Event costs (Note 15)
Toddler Group expenses
Hospitality and miscellaneous
Subtotal
_Church premises:_
Allocated wages
Allocated NI costs
Allocated pension costs
Allocated admin costs
Heat, light, power
Insurance
Cleaning materials
Maintenance contracts
Security system contracts
Repairs and renewals
Car park maintenance
Vandalism repairs
Major works
Equipment
Subtotal
_Curate's house/land_
Insurance
Repairs, security, maintenance
Letting agents fees
Admin. wages, NI, pension, expenses
Miscellaneous
Subtotal
_Churchyard:_
Gardening
Digger fees
Path & weed maintenace
Allocated wages
Allocated NI costs
Allocated pension costs
Allocated admin costs
Playing Fields
Subtotal|16152
0
16152
16060
138
0
138
56
485
0
485
0
686
0
686
513
381
279
660
1227
0
2084
2084
1827
0
1546
1546
735
74
74
42| |---|---| ||**17915**
**3909**
**21825**
**20460**
_Unrestricted_
_Restricted_
_This year_
_Last year_
12075
0
12075
11828
782
0
782
806
1279
0
1279
1248
189
0
189
259
4972
0
4972
4725
5274
0
5274
5114
928
0
928
1006
2009
0
2009
934
772
0
772
730
1641
0
1641
813
4
0
4
0
0
0
0
0
0
0
0
0
1471
0
1471
2854| ||**31394**
**0**
**31394**
**30319**
573
0
573
514
1478
0
1478
628
1332
0
1332
1332
0
0
0
0
0
0
0
0| ||**3383**
**0**
**3383**
**2473**
2437
0
2437
2437
38
0
38
150
984
0
984
66
3293
0
3293
3272
153
0
153
158
251
0
251
245
306
0
306
404
0
0
0
0| ||**7461**
**0**
**7461**
**6732**| FinRpt2021 Page 14 Note 4: Resources expended |_Public communications:_||||| |---|---|---|---|---| |Postage costs|198|0|198|1113| |Admin. wages, NI, pension, expenses|802|0|802|995| |Notice board costs|40|0|40|66| |Web site|407|0|407|0| |Subtotal|**1447**|**0**|**1447**|**2174**| |**Total charitable activities**|**171582**|**4502**|**176084**|**173918**| |**Governance costs**||||| |Governance expenses|30|0|30|35| |Admin. wages, NI, pension, expenses|0|0|0|0| |Professional fees|0|0|0|0| |**Total**|**30**|**0**|**30**|**35**| |**Other resources expended**|0|0|0|0| |**Total**|**0**|**0**|**0**|**0**| |**Total resources expended**|**173881**|**4502**|**178383**|**175715**| FinRpt2021 Page 15 Note 4: Resources expended |_Public communications:_||||| |---|---|---|---|---| |Postage costs|198|0|198|1113| |Admin. wages, NI, pension, expenses|802|0|802|995| |Notice board costs|40|0|40|66| |Web site|407|0|407|0| |Subtotal|**1447**|**0**|**1447**|**2174**| |**Total charitable activities**|**171582**|**4502**|**176084**|**173918**| |**Governance costs**||||| |Governance expenses|30|0|30|35| |Admin. wages, NI, pension, expenses|0|0|0|0| |Professional fees|0|0|0|0| |**Total**|**30**|**0**|**30**|**35**| |**Other resources expended**|0|0|0|0| |**Total**|**0**|**0**|**0**|**0**| |**Total resources expended**|**173881**|**4502**|**178383**|**175715**| FinRpt2021 Page 15 Note 4: Resources expended ## **Note 5. Support costs** The support costs of the church are mainly provided by volunteers. These include management, finance, information technology and human resources. As a result the support costs are not analysed in these accounts. ## **Note 6. Details of certain items of expenditure** |**6.1. Trustee expenses**|_This year_|_Last year_| |---|---|---| |No trustees were paid expenses|0|0| |**6.2 Fees for examination or audit of the accounts**|_This year_|_Last year_| |Independent examiner's fees|0|0| ## **Note 7. Paid employees** **7.1 Staff costs** |Gross wages and benefits in kind
Employer's National Insurance costs
Employer's pension scheme contributions
**Total amount paid**
**7.2 Average number of full-time equivalent employees in the year**
Fundraising
Charitable activities
Governance
**Total full-time equivalent employees**|_This year_
_Last year_
44,114
44,150
0
0
2,162
2,134| |---|---| ||46,276
46,284| ||_This year_
_Last year_
0.00
0.00
1.92
1.92
0.00
0.00| ||1.92
1.92| ## **7.3 Allocation of wages and expenses** |||_This year_|||_Last year_|| |---|---|---|---|---|---|---| |_Administrator_||_Hours/month_|_£_||_Hours/month_|_£_| |Churchyard||9||1310|9|1303| |Premises||14||1966|14|1956| |Public Communications||5||655|5|652| |Worship||18||2621|18|2608| ||**Total**|**46**||**6552**|**46**|**6519**| |_Verger and Assistant vergers_||||||| |Churchyard||16||2356|16|2246| |Premises||83||12017|83|11456| |Worship||64||9189|64|8761| ||**Total**|**163**||**23562**|**163**|**22463**| ## _N.B. the allocations above are based on an assessment of the average hours spent on each activity_ ## _Child and Youth workers_ |_Child and Youth workers_|||||| |---|---|---|---|---|---| |Child worker||104|16075|104|15859| ||**Total**|**104**|**16075**|**104**|**15859**| FinRpt2021 Page 16 Notes 5 - 14 ## **Note 8. Grantmaking** |**Note 8. Grantmaking**|**Note 8. Grantmaking**||| |---|---|---|---| |**8.1 Grants made from PCC general funds**|||| |_Church mission overseas:_|_Purpose_|_This year_|_Last year_| |Bible Society|Production and distribution of|990|990| ||the Bible worldwide||| |Church Mission Society|Church mission worldwide|2,220|2,640| |_Overseas relief and development_|||| |Christian Aid|Relief / aid to the third world|700|700| |Jeel al Amal Orphanage Palestine|Support for orphaned children|445|470| |Tearfund|Relief / aid to the third world|700|700| |The Leprosy Mission|Aid for leprosy sufferers|445|470| |_Home mission_|||| |Christians in Schools Trust|Stockport Christian schools|900|1,068| ||workers||| |Church Pastoral Aid Society|Church education and mission|445|470| ||support||| |Scripture Union|Children's work|445|470| |Bible Reading Fellowship|Children's work|0|0| |_Home relief and development_|||| |Adoption Matters Northwest|Child adoption services|445|470| |Mission to Seafarers|Church mission to seafarers|445|470| |��������������������|Support for homeless and|445|470| ||abused children||| |The Wellspring (Stockport)|Feeding and support for|445|470| ||homeless people in Stockport||| |_Parachurch Organisations_|||| |Churches Together in Hazel Grove|Expenses for running the local|0|0| ||Churches Together activities||| ||**Total grants**|**9,070**|**9,858**| |**8.2 Designated special charity collections passed through the PCC accounts**|||| ||_Purpose_|_This year_|_Last year_| |Barnados|Local Aid|0|72| |Children's Society (Christingle service)|Support for children|36|663| |The Christie|Local Aid|0|72| |The Wellspring|Local Aid|0|1| ||**Total special collections**|**36**|**808**| |**8.3 Other designated collections passed through the PCC accounts**|||| |||0.00|0.00| ||**Total other designated collections**|**0.00**|**0**| FinRpt2021 Page 17 Notes 5 to 14 |**Note 9. Occasional Offices**
PCC fees
Diocesan fees
Paid Minister fees
Musician fees
Choir / Bellringer fees
**Note 10. Assets**
**10.1 Tangible fixed assets**
_Freehold land and buildings_
**Balance brought forward**
Additions
Revaluation
Amortisation
**Balance carried forward**|**Fees Rec'd**
**Fees paid**
**Fees rec'd**
**last year**
**Fees paid**
**last year**
9,792
0
10,984
0
9,319
9,397
9,985
9,653
324
324
370
403
1,043
1,043
468
468
339
339
0
0| |---|---| ||20,817
11,103
21,807
10,524| ||_(Restricted)_
_(Restricted)_
_(Restricted)_
_Recreational_
_Curates_
_Gardens of_
_Total_
_land_
_house emembrance_
**1**
**110,000**
**0**
**110,001**| ||0
0
0
0
0
0
0
0
0
0
0
0| ||**1**
**110,000**
**0**
**110,001**| _The value of the Gardens of Remembrance is based on the original cost less the value of plots already used._ ## **Note 11. Investment Assets** The charity does not have any investment assets. ## **Note 12. Debtors and Debtor Prepayments** |_Amounts falling due within one year_|_Unrestricted_|_Restricted_|_This year_|_Last year_| |---|---|---|---|---| |Gift Aid tax due for repayment|4,151|0|4,151|5,720| |Donations received but not cleared|751|0|751|0| |Accrued Diocesan fees|296|0|296|0| |Accrued Paid Minister fees|98|0|98|0| |Accrued Occasional Office fees|1,212|108|1,320|0| |Magazine sales outstanding|0|0|0|42| |Narthex hire: invoices raised but not paid|752|0|752|0| |Interest on deposit account|7|24|31|182| |Annual contracts prepaid into 2021|1,740|0|1,740|1,892| |Event booking fees prepaid for 2021|0|150|150|150| |**Total**|**9,007**|**282**|**9,289**|**7,986**| FinRpt2021 Page 18 Notes 5 to 14 ## **Note 13. Creditors and Creditor Prepayments** |_Amounts falling due within one year_|_Amounts falling due within one year_|_Unrestricted_|_Restricted_|_This year_|_Last year_| |---|---|---|---|---|---| |Diocesan Fees due||338|0|338|904| |Retiring Barnados||0|0|0|72| |Retiring Collection Children's Society||0|58|58|22| |Baptism / Wedding fees deposits||250|0|250|414| |Stephensons||369|0|369|0| |Pickerings||75|0|75|0| |L & L Dark||0|40|40|0| |Vicarage water charges accrued||163|0|163|165| |J Askwith expenses||476|0|476|142| |T Tinson expenses||0|0|0|18| |Accrued curate expenses||20|0|20|13| |Photopcopier charges||16|0|16|0| |Gas consumed but not paid||534|0|534|508| |Electricity consumed but not paid||175|0|175|105| |Accrued telephone|costs|239|0|239|219| ||**Total**|**2,656**|**98**|**2,754**|**2,581**| |**Note 14. Analysis of Net Current Assets by Fund**|||||| |_Current assets_||_Unrestricted_|_Restricted_|_This year_|_Last year_| |General fund||67075|0|67075|95943| |Vicars Aid Reserve|Fund|1500|0|1500|1500| |AV project||0|-10613|-10613|-10613| |Children's events funds||0|806|806|190| |Flower fund||0|3747|3747|3493| |Heating Fund||0|-5514|-5514|-5514| |Maintenance Fund||0|455798|455798|227384| |Organ fund||0|25216|25216|24520| |Shoebox Fund||0|208|208|96| |Toddler Fund||0|135|135|430| |Puppet Ministry||0|-37|-37|242| ||**Total net current assets**|**68575**|**469747**|**538322**|**337671**| |_Fixed Assets for Church use (Note 9)_|||||| |Curate's House||0|110000|110000|110000| |Churchyard Gardens of Remembrance||0|0|0|0| |Recreational land||0|1|1|1| ||**Net Assets total**|**68575**|**579748**|**648323**|**447672**| FinRpt2021 Page 19 Notes 5 to 14 |**_Analysis of General Fund components_**|_Income_|_Expenditure _|_Gain/Loss(-)_|_Balance c/f_|| |---|---|---|---|---|---| |Ministry, Premises, Grants, Wages, etc.|139761|173881|-34120|67075|| |Narthex letting income|5252|0|5252|0|*| |Vicars aid fund|0|0|0|1500|| |**General Fund Total**|**145013**|**173881**|**-28868**|**68575**|| |**Note 15. Analysis of Events**|||||| ||_Income_|_Expenditure _|_Gain/Loss(-)_|_Balance c/f_|| |Shoe Box|506|394|112|208|| |Puppet Ministry|0|279|-279|-37|| |Holiday Club week|2700|2084|616|656|| |Savio House childrens event|0|0|0|150|| |**Events Total**|**3206**|**2757**|**449**|**977**|| _*Surpluses/losses are transferred to/from the appropriate fund at the conclusion of the year/event/collection_ _See also Note 8.2 for analysis of Special collections_ FinRpt2021 Page 20 Notes 5 to 14 Report to the Parochial Church Council of St Thomas, Norbury, Hazel Grove on the accounts for the year ended 31st Docembor 2021 set out on pages 7 to 20 Diocose of Choster- Parish No: 1812 Registered Charity 1130910 Respectlve responsibilities of the trustee8 and the examiner The membars of the PCC, Ihg trustees of the charity, consider that an audit Is not r8quir8d for this ye lunder section 43121 of tho Charitsas Act 1993 (the Actll and that an indepeThJent examjnation 15 rwled. It is my responsibility lo.. examine the acLounts lunder sedion 43 of tha Act)". to follow the pro￿(l￿reS 18id d¢>vm in the GerEral Directs'ons given by the Chgrity Commission (under section 4317llbl of Ihè Act). and to stat¢ vA)ether partiwlar matters have com8 to my att8nlion. Basis of independent examlner's statement My examinalicn was carried out in accord8nc8 With the General Directions given by thè Charity Comrnis510ners. An examination indLMJes a ravi￿ of the accxjunling records kept by the chanty ènd a comparison ol the acctsunt5 pr858nt8d with Ih)se records. It also It￿ude$ considanng any unusual items or disdosures in the accounts, and seèking explanations frorn the truslees corteming gJch m8tters The procedur8s und8rt8kgn do rot provide all the evid￿￿ that wcxjld raquir•d in an audit, and consequentty I do not express an audit opinion on thg accounts. Independent axaminor's statement In th8 ¢ourse of rny exarnination, no matter Mas come lo my attantion.. whith gives me reasonable cause to baliove that in. any matèri81 r&spect, the tnjstees have not mat the r8quirèm6nts lo ènsura that". propor accountsng iacords 8re kept lin accordance with section 41 of the Act). and accounts are prepared which agraè with the a￿o￿nting re￿d$ and CLJmply wth tr ownting requirements of the Acl., or 2. to which. In my opinion, alt6nti¢n Should be drawn in ￿der lo en*le a wopw Und&rst8r￿1ng of the acrL)unts to be roachad. Signed.. Dat&". 21.5 ZL Mrs Victoria Fryman 9 Applèwood Close Hgrrnilage Part Wrexh8rn LL13 7GU ExamWI Poge 21 Indry¢ndert EMmlnerf8 Reptyt