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2022-12-31-accounts

ALL SAINTS’ CHURCH, BRENCHLEY

ANNUAL REPORT

AND

FINANCIAL STATEMENTS

OF THE

PAROCHIAL CHURCH COUNCIL For the year ended 31 December 2022

Incumbent:

The Revd Campbell Paget The Vicarage 8 Broad Oak Brenchley Kent TN12 7NN

Independent Examiner:

Mrs Geraldine Hughes Diocese of Rochester St Nicholas Church Boley Hill Rochester Kent ME1 1SL

ALL SAINTS’ CHURCH, BRENCHLEY ANNUAL REPORT AND ACCOUNTS OF THE PAROCHIAL CHURCH COUNCIL FOR THE YEAR ENDED 31[ST] DECEMBER 2022

Administrative information

All Saints’ Church is situated in The High Street, Brenchley. It is part of the Paddock Wood area Deanery and the Diocese of Rochester, within the Church of England. The correspondence address is The Vicarage, 8 Broad Oak, Brenchley, Kent TN12 7NN.

The Parochial Church Council (PCC) of All Saints’ is a charity registered with the Charity Commission (No: 1130911).

Structure, governance and management

The function and purpose of the PCC is outlined in the Parochial Church Councils (Powers) Measure 1956.

The method of appointment of PCC members is set out in the Church Representation Rules 2020. All Church attendees are encouraged to register on the Electoral Roll and are then eligible to stand for election to the PCC.

Objectives and Activities

The PCC of All Saints’ Brenchley has the responsibility of co-operating with the incumbent, the Revd Richard Campbell Paget, to promote in the ecclesiastical parish, the whole mission of the Church, pastoral, evangelistic, social and ecumenical. It also has responsibilities for maintenance of the church building and churchyard. It is committed to enabling as many people as possible, in all age groups, to worship at All Saints’. It maintains an overview of worship to ensure provision of a range of church services to suit different tastes of worship, with an overall aim to adhere strictly to the message of the Gospel. All members of the congregation are encouraged to play a part in services and there is a rota for bible readers and leaders of intercessions.

The main activities of All Saints’ PCC are the provision of church services, baptisms, weddings, funerals, youth and children’s work, and the teaching of adults by way of regular home groups throughout the year. A report on the various activities undertaken at All Saints’ is attached, each group or committee dealing with specific aspects of parish life.

All PCC members are jointly responsible for deciding how their funds are to be spent and are made aware of the liabilities involved in their role. They are required to be DBS checked and to undertake regular Safeguarding training.

PCC Membership

Members of the PCC are either ex-officio, elected or co-opted by the Annual Parochial Church Meeting (APCM) in accordance with the Church Representation Rules 2020. During the year, the following served as PCC members:

Incumbent: The Revd Campbell Paget Chairman

Wardens: Mr Peter Westley Mr Robin Brooks

Representatives on the Deanery Synod:

Mr John Garthwaite Miss Cherie Sargent

Elected members:

Mrs Penelope Lowe (elected 2022) Mr Duncan Norman (elected 2022) Mr Nicholas Woodcock (re-elected 2022) Mr Stephen Edler (elected 2021) Mrs Angela Boobbyer (re-elected 2020 Mrs Diana Brooks (re-elected 2020) Mrs Thelma Cunningham (re-elected 2020) Mrs Sarah Thorpe (re-elected 2020) Secretary Sir Robert Akenhead (elected 2020) Miss Karen Maier (elected 2020) Mr Samuel Smithson (elected 2020) Mrs Julie Humphries Treasurer

PCC Committees

The PCC operates as a body, meeting whenever considered necessary up to 10 times a year (usually excluding August and December) and through certain committees which may or may not co-opt members of the congregation and others to fulfil their tasks.

Standing Committee:

This is the only committee required by law. It consists of the Incumbent, Churchwardens, Treasurer and Secretary. It has power to transact the business of the PCC between its meetings, subject to any directions given by the Council. Churchyard Committee

This attends to all matters relating to the maintenance and preservation of the churchyard. Other Committees

These attend to various other aspects of the life of the church on an ad hoc basis.

Achievements and Performance

Church attendance

At 31[st] December there were 146 parishioners on the Church Electoral Roll, 48 of whom were not resident within the parish. Since the 2022 APCM, 1 name has been removed and 6 names added. In terms of attendance, modern social developments and Covid have had their effect on Sunday attendance, but over 200 men, women and children attend our varied diet of services of worship at least once a month, of whom a significant number attend more often. Some 70 of these live within walking distance of the church and a further 30 also live in the parish.

This last year saw the gradual return to some sort of normality following large-scale vaccination against Covid, but with certain restrictions and measures in operation during services in the church. Streaming was still much appreciated especially by the ‘shielding’ and isolating, and also attracted new people. The baby and toddler service met throughout the year. The church building remained open and was greatly appreciated by many in the village.

Review of the year

In addition to a short meeting following the APCM to appoint officers, the full PCC met 6 times during 2022, with an average level of attendance of 52%. PCC meetings were held once again in person (socially-distanced where possible) inside the church. Where Committees met between meetings, minutes of their deliberations were received by the full PCC and discussed where necessary. Copies of the Minutes of each PCC meeting may be found in a folder on the Black Tomb by the North door . Members of the church family are warmly encouraged to keep abreast of these and to make their views known to either the Vicar or the Churchwardens.

The teaching of the Christian faith in its biblically orthodox form with its insights and challenges to contemporary personal, moral, and social issues continues to be a priority in the life of the church. Without such teaching at the heart of the life of the church, it is all too easy for churches to be distracted into private or corporate priorities that can serve to distract individuals or groups from the role and task of the Church given to us by Christ and his Apostles.

The regular life of the church family which had been considerably interrupted and altered during the Covid pandemic, began to return to as normal an existence and pattern as safety and common sense directed. The church building remains in a very good state under the watchful eye of Peter Westley and aspects of the work identified in the last Quinquennial Inspection, which revealed that the church building is in a very good state of repair for a building of its great age, are being undertaken.

We held two open-air services in July and September, Harvest Festival, Remembrance Sunday, and Christmas services were conducted with not too many restrictions and the Carols in the Churchyard for families once again proved very popular. After many years of faithful service, the Churchyard Committee was superseded by Moira Tunstall and Richard Beale taking a more pro-active role in its supervision and maintenance.

By the end of 2022, Ruth Parnell completed 13 months here as Chaplain to our church school and Youth-worker. She has worked enthusiastically, tirelessly and successfully in her role and is widely respected.

The Vicar, Churchwardens, and PCC have continued to explore a closer link with St. Luke, Matfield, but the actual shape of this cannot yet be determined (See the Churchwarden’s Report).

We have continued to maintain our link with Saku and St. Lambertus Church in Estonia, and to support missionaries Father Kevin and Jen Cable, former members of our congregation, in Jaffa, Israel, from whom we receive regular updates. We donated half of the Christmas collection to Bishop Given’s Borehole Project in Kondoa and half locally to ‘Nourish’ food bank.

Many Church members continue to participate in extra-Church charitable activities and take on different roles within the Church, which are too many to mention individually, but serve to maintain a welcoming church family. Our website is there to be used. Please use it!

Financial Review

2022 was a fairly steady year financially for the PCC. Income has overall increased while we continue to see an expenditure increase in line with this.

Income on the General Unrestricted Fund was £121,637, against expenditure of £105,664. From the resulting Net Incoming Resources of £15,973, the PCC then made decisions regarding the need to set aside Designated Funds for various projects or purposes at the PCC’s discretion. As set out below, a total of £16,600 has been transferred to these Designated Funds at the end of 2022, leaving overall a reduction of £1,689 on the General Fund. Closing balance: £13,352.

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20/04/2023

All Saints' Church Brenchley

Report and Accounts

of the

Parochial Church Council

Year Ended 31st December 2022

Accrual Accounts using SORP 2015

PAROCHIAL CHURCH COUNCIL OF ALL SAINTS, BRENCHLEY

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2022

TOTAL TOTAL
Unrestricted Designated Restricted Endowment FUNDS FUNDS
Notes Funds Funds Funds Funds 2022 2021
£ £ £ £ £
Income and endowments
Voluntary income 2a 115,485 15,239 130,724 108,513
Activities for generating funds 2b 1,884
Investment income 2c 633 63 696 1,941
Church activities 2d 5,519 5,519 8,015
Other incoming resources 2e 16
121,637 63 15,239 136,939 120,369
Expenditure
Church activities 3a 105,569 10,474 18,723 134,765 135,513
Raising funds 3b 95 95
Other expenditure 3c
Total expenditure 105,664 10,474 18,723 134,860 135,513
Net income/(expenditure) before investment gains 15,973 (10,411) (3,484) 2,079 (15,144)
Net gains on investments (8,937) (8,937) 9,501
Net income/(expenditure) 15,973 (10,411) (3,484) (8,937) (6,858) (5,643)
Transfers between funds (17,660) 16,600 1,060
Net movement in funds (1,687) 6,189 (2,424) (8,937) (6,858) (5,643)
Total funds brought forward at 1 January 2022 15,039 42,632 6,355 75,921 139,947 145,590
Total funds carried forward at 31 December 2022 13,352 48,821 3,931 66,984 133,087 139,946

Page 1

PAROCHIAL CHURCH COUNCIL OF ALL SAINTS, BRENCHLEY

PRIOR YEAR STATEMENT OF FINANCIAL ACTIVITIES FOR COMPARATIVE PURPOSES

TOTAL
Unrestricted Designated Restricted Endowment FUNDS
Notes Funds Funds Funds Funds 2021
£ £ £ £
Income and endowments
Voluntary income 2a 91,524 0 16,989 108,513
Activities for generating funds 2b 0 0 1,884 1,884
Investment income 2c 612 14 1,315 1,941
Church activities 2d 5,615 0 2,400 8,015
Other incoming resources 2e 0 0 16 16
97,751 14 22,604 120,369
Expenditure
Church activities 3a 83,383 7,990 44,140 135,513
Raising funds 3b 0 0
Other expenditure 3c 0 0
Total expenditure 83,383 7,990 44,140 0 135,513
Net income/(expenditure) before investment gains 14,368 (7,976) (21,536) (15,144)
Net gains on investments 9,501 9,501
Net income/(expenditure) 14,368 (7,976) (21,536) 9,501 (5,643)
Transfers between funds (19,139) 19,139 0
Net movement in funds (4,771) 11,163 (21,536) 9,501 (5,643)
Total funds brought forward at 1 January 2021 19,810 31,469 27,891 66,420 145,590
Total funds carried forward at 31 December 2021 15,039 42,632 6,355 75,921 139,946

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19/04/2023

PAROCHIAL CHURCH COUNCIL OF ALL SAINTS, BRENCHLEY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

1. Accounting policies

a Basis of preparation

The financial statements have been prepared in accordance with the Church Accounting Regulations 2006 together with applicable accounting standards and the Charities SORP (2015).

The financial statements have been prepared under the historical cost convention, except for the valuation of investment assets which are shown at market value. The financial statements include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include the accounts of church groups that owe their main affiliation to another body, nor those which are informal gatherings of church members.

b Funds

Funds held by the PCC are:

Unrestricted funds - general funds which can be used for PCC ordinary purposes

Designated funds - monies set aside by the PCC out of unrestricted funds for specific future purposes or projects.

Restricted funds - a) income from trusts or endowments which may be expended only on those restricted objects provided in the terms of the trust or bequest; b) donations or grants received for a specific object or invited by the PCC for a specific object. The funds may only be expended on the specific object for which they were given. Any balance remaining unspent at the end of the year is carried forward as a balance on that fund.

Endowment funds - funds the capital of which must be maintained; only income arising from the investment of the endowment may be used, either as restricted or unrestricted funds, depending on the purpose set out in the terms of the original endowment

c Incoming resources

All incoming resources are accounted for gross.

Voluntary income

Collections are recognised when received. Planned giving receivable is recognised only when received. Income tax recoverable on Gift Aid donations is recognised when the income is recognised. Grants and legacies are recognised when receipt by the PCC is probable.

Income from investments

Dividends are accounted for when due and payable. Interest entitlements are accounted for as they accrue.

All other income

All other income is recognised when it is receivable.

Gains and losses on investments

Realised gains are recognised when the investments are sold. Unrealised gains and losses are accounted for on revaluation on 31 December.

Page 3

PAROCHIAL CHURCH COUNCIL OF ALL SAINTS, BRENCHLEY

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2022

d Expenditure and Liabilities

Resources expended are accounted for on an accruals basis and are accounted for gross. Liabilities are recognised as soon as there is a legal obligation and settlement is probable and quantifiable.

Grants

Grants and donations are accounted for when paid over, or when awarded where the award creates a binding obligation on the PCC.

Church Activities

The diocesan parish offer is accounted for when paid. Any parish offer unpaid at 31 December is provided for in these accounts as an operational (though not a legal) liability and is shown as a creditor in the balance sheet.

e Fixed Assets

Tangible fixed assets

Consecrated and beneficed property of any kind is excluded from the accounts by s.10(2) of the Charities Act 2011.

Movable church furnishing held by the Rector and Churchwardens on special trust for the PCC and which require a faculty for disposal, are accounted as inalienable property unless consecrated. They are listed in the church's inventory which can be inspected. For inalienable property acquired prior to 1 January 2006 there is insufficient cost information available and therefore such assets are not valued in the accounts. Individual items acquired since 1 January 2006 have been capitalised in the accounts and depreciated over their useful economic life (see below).

All expenditure on consecrated or beneficed buildings and individual items costing under £1000 are written off in the year they were incurred.

Depreciation

Depreciation is calculated to write down the cost of tangible fixed assets, excluding freehold properties, over their expected useful lives. The rates generally applicable are:

Fixtures and fittings 25% straight line Computer equipment 25% straight line

No depreciation is provided on freehold property as it is the PCC's policy to maintain these assets in a continual state of sound repair. The useful economic life of these assets is so long and residual values so high that any depreciation would not be material. These assets will be subject to annual impairment reviews. Provision will be made if there has been any permanent diminution in value.

Investments

Investments are stated at market value at the balance sheet date.

f Current Assets

Amounts owing to the PCC at 31 December in respect of fees, rents or other income are shown a debtors less provision for amounts that may prove uncollectible.

Short-term deposits include cash held on deposit either with the CBF Church of England Funds, or at the bank.

Page 4

PAROCHIAL CHURCH COUNCIL OF ALL SAINTS, BRENCHLEY

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2022

2 Income from
a Voluntary income
Gift Aid - Bank
Gift Aid - Envelopes
Other planned giving
Collections
Church boxes
One-off gift aid gifts
Donations and appeals
Charitable Giving Collections
Gift Aid - tax recoverable
Grants
Legacies
b Activities for generating funds
Fundraising - General
Fundraising - Churchyard
c Investment income
Endowment Income
Bank and building society interest
d Income from Church Activities
Fees from weddings, funerals etc
e Other incoming resources
Furlough Grants
Other incoming resources
Total income		 Churchyard Restricted
Other
TOTAL
Churchyard Restricted
Other
TOTAL
Unrestricted Designated
Restricted
Mission
Restricted FUNDS Unrestricted Designated Restricted
Mission
Restricted
FUNDS
Funds
Funds
Fund
Fund
Funds
2022
Funds
Funds
Fund
Fund
Funds
2021
£
£
£
£
£
£
£
£
£
£
£
£
50,993
50,993
57,423
975
58,398
50
50
3,371
3,371
2,811
2,811
1,882
1,882
1,190
1,190
28,500
28,500
2,500
2,500
6,372
5,481
2,483
7,000
21,336
9,649
25
3,153
10,095
22,922
15,117
275
15,392
14,471
56
2,685
17,212
7,750
7,750
3,430
3,430
1,500
1,500
115,485
5,481
2,483
7,275
130,724
91,524
1,056
3,153
12,780
108,513
1,884
1,884
1,884
1,884
633
633
612
1,315
1,927
63
63
14
14
633
63
696
612
14
1,315
1,941
5,519
5,519
5,615
2,400
8,015
5,519
5,519
5,615
2,400
8,015
16
16
16
16
121,637
63
5,481
2,483
7,275
136,939
97,751
14
6,671
3,153
12,780
120,369

Page 5

PAROCHIAL CHURCH COUNCIL OF ALL SAINTS, BRENCHLEY

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2022

3 Resources expended
a Church Activities
Missionary and charitable giving:
Ministry costs:
Diocesan Offer
Working expenses
Vicarage expenses
Youthworker Salary
Youthwork Expenses
Other ministry costs
Church running expenses
Utilities and cleaning
Insurance
Church maintenance
General repairs
Organ maintenance
Church major repairs
Upkeep of services
Music
Altar Supplies
Service Sheets
Other service costs
Upkeep of churchyard
Mowing
Gardening/General Mtnce
Tree/Hedge Cutting
Kerbstones
Path
Education and Training
b Raising funds
Stewardship costs
Fundraising costs
c Other costs
Total resources expended		 Restricted
Restricted
Other
TOTAL
Restricted Restricted
Other
TOTAL
Unrestricted Designated Churchyard
Mission
Restricted
FUNDS
Unrestricted Designated Churchyard
Mission
Restricted FUNDS
Funds
Funds
Fund
Fund
Funds
2022
Funds
Funds
Fund
Fund
Funds
2021
£
£
£
£
£
£
£
£
£
£
£
£
20
3,000
2,483
6,616
12,119
314
2,250
3,153
5,560
11,277
52,408
52,408
51,226
51,226
7,480
7,480
8,108
8,108
4,571
4,571
5,467
5,467
16,194
16,194
2,736
2,736
1,081
1,081
700
700
9,167
9,167
5,383
5,383
4,808
4,808
4,634
4,634
6,614
2,820
9,434
1,428
5,610
7,038
1,022
1,022
1,048
1,048
7,474
7,474
5,740
20,625
26,365
1,130
1,130
1,257
1,257
126
126
96
96
593
593
602
602
355
355
235
235
3,312
3,312
3,168
3,168
102
102
814
814
1,760
1,760
1,270
3,500
4,770
80
80
440
440
1,550
1,550
151
151
105,569
10,474
6,804
2,483
9,436
134,766
83,383
7,990
5,692
3,153
35,295
135,513
95
95
95
95
105,664
10,474
6,804
2,483
9,436
134,861
83,383
7,990
5,692
3,153
35,295
135,513

Page 6

PAROCHIAL CHURCH COUNCIL OF ALL SAINTS, BRENCHLEY

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2022

4 Staff costs

a
Wages and salaries		 2022
2021
£
£
17,653
3,621

The PCC employed a Youthworker, Organist and Cleaner and made PAYE deductions on their behalf.

b Payments to PCC members and related parties

No payments, apart from reimbursment of expenses, were made to any PCC member or related party.

The total amount of monies donated to the PCC by PCC members during 2022 was £35,000 inc Gift Aid reclaimed, (2021 was £33,420 (incl. Gift Aid reclaimed).

5 Tangible fixed assets

The PCC does not have any tangible fixed assets.

6 Investments

Investments
Units Valuation (p) £
At 1st January 2022 3,242 23.42 75,921
Disposals at carrying value
Purchases at cost
Net gains and revaluation -8,937
At 31st December 2022 3,242 20.66 66,984

The investment is held as units in a CBF Investment Fund.

Page 7

PAROCHIAL CHURCH COUNCIL OF ALL SAINTS, BRENCHLEY

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2022

7 Debtors

Income tax recoverable
Prepayments and accrued income
Other debtors
8 Creditors: amounts falling due in one year
Accruals for utilities and other costs
Creditors: amounts falling due after more than one year
Creditors		 2022
2021
£
£
-
-
8,020
-
8,020
2022
2021
£
£
4,510
528
4,510
528
2022
2021
£
£
-
-
-
-

9 Analysis of Net assets by fund

Fixed assets for church use
Investment assets
Current assets
Current liabilities
Long term liabilities		 Unrestricted
Designated
Restricted
Endowment
Total Funds
Total Funds
Funds
Funds
Funds
Funds
2022
2021
£
£
£
£
£
£
66,984
66,984
75,921
17,861
48,821
3,931
70,613
64,553
-4,510
-4,510
-528
13,351
48,821
3,931
66,984
133,087
139,946

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PAROCHIAL CHURCH COUNCIL OF ALL SAINTS, BRENCHLEY

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2022

10 Statement of funds

Unrestricted Funds
General Fund
Designated Funds
Church Repair Fund - Diocese
Church Repair Fund - PCC
Vicarage Redecoration Fund
Web Services Fund
Mission Partners Fund
Youthwork Fund
Restricted Funds
Churchyard Fund
Friends
Clock Fund
Mission Fund
Hardship fund
Endowment Funds
Brotherwood
Davidson-Hooker
Levett
Total funds		 done
Transfers
At
Investment
between
At
1 Jan 2022
Income
Expenditure Gains/(losses)
funds
31 Dec 2022
£
£
£
£
£
£
15,039
121,637
-105,664
-17,660
13,352
8,432
63
0
1,600
10,095
2,700
0
-7,474
5,800
1,026
8,000
0
0
2,000
10,000
4,000
0
0
0
4,000
3,000
0
-3,000
3,000
3,000
16,500
0
0
4,200
20,700
42,632
63
-10,474
16,600
48,821
1,479
5,481
-6,804
0
156
4,321
2,275
-2,820
0
3,776
0
0
0
0
0
0
2,483
-2,483
0
0
555
5,000
-6,616
1,060
-1
6,355
15,239
-18,723
1,060
3,931
7,915
-931
0
6,984
40,326
-4,747
0
35,579
27,680
-3,258
0
24,422
75,921
0
0
-8,937
0
66,984
139,947
136,939
-134,861
-8,937
0
133,087

The restricted funds comprise:

The Churchyard Fund can only be used on items specifically relating to the Churchyard.

The Friends Fund has been set up for donations specifically for Church Maintenance projects.

The Clock Fund is for monies donated towards the restortion of the Church clock. This project was carried out during 2021.

The Mission Fund is created for donations made to the PCC, which will be passed on the Charities as chosen by the PCC.

The Hardship Fund is used for monies donated for distribution to local causes at the discretion of the Vicar.

The endowment funds comprise:

Brotherwood (1941), 338 units in the CBF Investment Fund. Income can only be spent on the maintence of the Church and Churchyard.

Davidson-Hooker (1959), 1,722 units in the CBF Investment Fund. Income can only be spent on the maintence of the Church and Churchyard.

Levett (1970), 1,182 units in the CBF Investment Fund. Income can only be spent on the maintence of the Churchyard.

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PAROCHIAL CHURCH COUNCIL OF ALL SAINTS, BRENCHLEY

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2022

11 Donations made to Charitable Organiations

*
Church Mission Society
Christmas - Barnabas Fund
Christmas - Fegans
Christmas - Nourish
Christmas - The Tanzania Borehole
Project
Children's Society
Mayor's Charity Day
Poverty and Hope Appeal
Readycall
Royal British Legion
Others
Total		 2022
3,000
0
0
859
859
852
0
0
0
0
0
5,570		 2021
2,250
726
726
726
0
744
58
100
130
200
56
5,716

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ende min All Sai e 14th April 2023 I reFQrt to the PCC on my examirklticffi of the aco)unts d the PCC for the year enda 31st December 2022. Rewnslbllltles and basls of report A5 members of the PCC you are reswnslble for the preparaljon of the accounts In accordan￿ wlth the Nulrements of the Att 2011 Cthe and the Church AccountSng R￿Ula￿on5 2006. I reFQrt In respect of my examlnatton of the PCC accounts carrbj out under secuon 145 of the 2011 Act and In carrylng out my examlnatlon I have followed all tr* appluble Dlrectlons 9fven by the Charfty Commlsshjn under sectlon 145(5Xb) of the Art, aThl also those found in Church guodano, 2017 edlt60n, Independent examlnerfs statement I have completed my examinatbn. I ¢￿nf1rrn that no matters have come to my attenuon In connectlon wlth the examlnauon gmrvj me cauEe to belleve that In any materfal respett: l. accountlng records were not kept respect of ￿ tharlty as requlrgj ty 5ectyon 130 of the 2011 Act; or 2. the accounts do rKJt accord wlth tkthe records 3. the accounts do rM)t comply the applocable requI￿rnents cOn￿rnIng the fom and content of accounts set out in the Charitks {Accounts and RekK)rts) Regulatlons 2¢XJ8 other than any requlrerrtht that the accounts gtve a 'twe and falr, vlew whlch Is not a matter ConsIde￿ as part of an fjnd￿￿Ient examlnatlon. I have no concern5 have come across no cthr mattets In cnnnecuon wlth the examlnatkjn to whlch attentlon should be drawn In thls report In ijrder to enable a proper understsndlng of the accounts to te rexhed. Yours faIthful￿, Mrs Gery Hughes Bsc (Hons) ACMA 30 Green Lane Paddc(k Wood TN12 6BF email: Gerry@h￿mall.cO.uk