CHRIST CHURCH WARMINSTER
ANNUAL REPORT
and
FINANCIAL STATEMENT
of the
PAROCHIAL CHURCH COUNCIL
for the year ended 31 December 2021
PCC Christ Church The Church Office Weymouth Street Warminster Wilts BA12 9NS
Vicar The Revd Lorraine S Dobbins Christ Church Vicarage 13 Avon Road Warminster BA12 9PR
Bank: HSBC 46 Fore Street Trowbridge Wiltshire BA14 8EL
Independent Examiner: Mr Lindsey Smith 5 Shelly Way Warminster BA12 8EJ
Registered Charity (England) No: 1131685
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2021 Annual Report & Accounts for Christ Church Warminster
Aim & Purpose
Christ Church Parochial Church Council (PCC) has the responsibility of cooperating with the Incumbent, the Reverend Lorraine Dobbins, in promoting in the ecclesiastical parish, the whole mission of the Church, pastoral, evangelistic, social and ecumenical. The PCC is also specifically responsible for the maintenance of Christ Church and Christ Church Community Hall.
Objectives & Activities
Christ Church PCC has a Mission Statement “To reach and enable all people to become fully devoted followers of Christ”. With Covid restrictions easing and with the Motto from 2019 in mind, “Do not dwell on the past. See I am doing a new thing!” (Isaiah 43: 18b-19a), the opportunity was taken to review Services and our Core Values, ready to inform our Vision.
Achievement & Performance
Prayer & Worship
As restrictions eased, the Vicar and PCC carefully navigated the Government and Church of England Guidelines as these were updated. With the demographic of our congregation in mind, and with fewer volunteers able to cover roles because of the need to shield, one Sunday Service was developed, with live-streaming of the Service being offered to those shielding and those on the fringes. Festival Services, such as Harvest and Christmas, were held outdoors to comply with Guidelines and enabled shielding members of our congregation to take part. Morning Prayer was held online via Facebook, with members of the Clergy Team taking it in turns to lead. Worship has been conducted within Guidelines set down by the Government and was made possible by the dedicated Musicians, Singers and Sound & Vision volunteers.
Small Groups are a key part of pastoral care and discipleship. Of the 8 Groups and Women’s Fellowship (a super-group), with many Groups supporting its members, these began to meet in person as Guidelines permitted.
Ministry & Mission
During this year, there were 2 infant baptisms, 0 adult baptisms and 0 adult confirmations.
Rev Marian Curtis (PTO) has begun to support the Clergy Team by being available to officiate at Funerals; her gifting in this special ministry is very much appreciated and the Vicar is thankful for her support.
“Rooted” have continued to use “Energize” by Urban Saints: the children have enjoyed being able to meet in person again, with younger members joining the group.
Ben Cooke continued in his role of Youth Pastor, as well as studying at Moorlands College. Meetings have been held online or in person in accordance with Guidelines. Ben Cooke was pleased to resume Buzz, which is currently held in the Coffee Area during the Sunday Service; he has encouraged these young people to get involved with church life and is pleased that they are taking up the challenge.
Our Lay Pastoral Assistants (LPAs) meet with the Clergy to ensure pastoral needs are being met. We have 5 LPAs, 1 in training and 2 awaiting training. As our Core Values emerge, the LPAs will spend time with our Vicar to discern how their roles are to be developed. They are supplemented across the church by those who visit their neighbours, other congregation members and those in need, underlining our commitment as a church to serve others wherever God has placed us.
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We continue to support 3 key missions: Christians Against Poverty (CAP), Bible Society and Tearfund (including special collections for emergency appeals). Through the Deanery link with Maridi Diocese, we also have contact with South Sudan.
We support Sambourne Primary School as our church school, providing Foundation Governors – David Ball and Penny Nolan. As well as special events and Festival Services held at Christ Church, the School attends Christ Church fortnightly where the Service follows “Open the Book” while the other week the Clergy Team goes into Sambourne School to lead Collective Worship. An After School Club has been set up (with Students from Warminster School) for a group of children carefully chosen by the Headteacher.
Evangelism & Outreach
With the easing of restrictions, Mums’ Group began to meet again. This Group attracts around 30 mothers, mostly from outside the church, some with their preschoolers, and provides a safe place for women to share problems and challenges and to receive prayer and emotional support. Our Vicar is part of the Team which runs this Group and many mothers have discussed Baptism with her.
Tinytots’ Playtime, usually held on Wednesdays, has not yet resumed.
“Messy Church in a Bag” activity bags were continued until restrictions eased enough for Messy Church to resume. This is an all age monthly event involving refreshments, crafts and activities focused on a Christ-centered theme.
Our Curate, as part of her project in the community, is involved with the Chat Café, run by Warminster Open Doors. This project has further grown by the setting up of “Side by Side”, a drop-in Café for those affected by cancer – either themselves, or someone close to them. Members of our congregation are involved with this project.
Strive (Men’s ministry) adapted its approach to comply with Guidelines and continued to support men from around the town, engaging with online activities where possible, including CVM’s “Great Takeaway” in January. As restrictions lifted, “Reconnected”, a weekend with Wiltshire Outdoor Learning Team was attended in person. Since then the monthly breakfast and Bible study have resumed.
Social Transformation & Ecumenical Links
Refresh attracts 30+ older members of the community for a monthly social event and refreshments, providing a haven for those living alone. Once Guidelines permitted, Refresh resumed and so were able to meet in November and December.
Members of our congregation who are Street Pastors, including Prayer Pastors, reframed their ministry to take account of Government Guidelines and so continued to make themselves available to the folk of Warminster on Saturday afternoons, usually in the Lakeside Pleasure Grounds, with cover for Friday nights resuming once Guidelines permitted.
Cornerstone - a Christian charity providing practical and emotional support and help for those facing difficulties and crises - is well supported by Christ Church members as Trustees and Volunteers. It is proving increasingly effective providing both short term help and longer term support towards life change.
Christ Church is active in Churches Together in Warminster (CTW) and is working with other churches in youth work, Street Pastors, Foodbank, etc. In partnership with CTW, a drive-in Carol Service was held in the Civic Centre Car Park: this Service was broadcast live by Warminster Community Radio for those unable to attend.
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Church Attendance
When the Roll was closed on 11 April 2021, the Roll stood at 137 members. Last year’s total at the APCM was 144.
No average weekly Sunday attendance is available as Services were restricted due to the Covid pandemic. However we are aware that some members have moved out of area and others have died, while new members have joined our congregation.
Developing Structures & Facilities
As Government Guidelines allowed, the Martha & Mary Team ensured the church complex was ready to welcome people to Worship Services. The Churchyard Team continued to maintain the trees and grass cutting, as well as surrounding hedges, and seek to make maintenance more efficient.
Developing Leaders & Leadership
The culture of the PCC is developing into a leadership group rather than an over-seeing group and members have been involved in shaping our Core Values. The PCC and Standing Committee, along with our Curate and Ordinand, is supporting the ministry of the Vicar.
Financial Review
Reserves Policy
It is PCC policy to try to maintain a balance on unrestricted funds which equates to at least two months unrestricted payments. This is equivalent to about £30,000. It is held to smooth out fluctuations in cash flow and to meet emergencies. At the year-end, 31 December 2021, our reserves were minimal.
Structure, Governance & Management
About 135 of the regular church members volunteer in one or more of the ministries of the church, sharing together the life and work. We are very thankful for all their contributions, all of which are necessary.
Safe recruitment and safeguarding for both children and adults at risk is a priority and follows our policy. This policy was reviewed this year and complies with Diocesan, Church of England and legal requirements and best practice. As part of this, regular training has been undertaken locally. We are very grateful to Gill Cross, our Safeguarding Officer (PSR), and Paula Thorpe, our Safeguarding Administrator. Paula Thorpe will be standing down shortly and our thanks are extended to her for all her work and time spent in her role as Safeguarding Administrator.
The method of appointment of PCC members is set out in the Church Representation Rules. At Christ Church the membership of the PCC consists of the Incumbent (our Vicar), Associate Minister, Churchwardens, up to 3 Deanery Synod representatives and members elected by those members of the congregation who are on the Electoral Roll of the church. All those who attend our services/members of the congregation are encouraged to register on the Electoral Roll and stand for election to the PCC.
During the year the following served as members with the PCC: Vicar: Revd Lorraine Dobbins (Chair) Associate Minister: Revd Allen Edwards (until June 2021) Wardens: Mr Richard Church Dr Mark Thorpe (Lay Chair from April 2021) Representatives on the Deanery Synod: Mrs Mary (Mo) Cheesman
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Elected Members: Mrs Jan Billinge (from May 2021) Mr John Cheesman Mr Hilton Holding (Treasurer) Mrs Janet Papworth Mr Simon Pope Mrs Kate Preece Mr Mark Smith Mrs Paula Thorpe Mr Roy Trott Mrs Helen Watson (from May 2021) PCC Minutes Secretary: Mrs Linda Smith
The PCC provides leadership and oversight of the church to fulfill its mission, in conjunction with the Vicar and Churchwardens. The PCC are the trustees of the charity. The full PCC met for business nine times during 2021.
The Youth Team oversees the children & youth work and is a sub-committee of the PCC. The Finance Team manages and administers the church finances.
The PCC employs a full time Youth Pastor and part time Administrator and Hall Cleaner.
During the year the PCC has regularly reviewed the finances and budget; agreed to update the church sound system, approved repairs to the fabric of the church and reviewed the Safeguarding Policy.
Administrative Information
Christ Church Warminster is situated at the top of Weymouth Street with views over the whole town. It is part of the Diocese of Salisbury within the Church of England. The correspondence address is Christ Church, Weymouth Street, Warminster, BA12 9NS
The PCC is a body corporate (PCC Powers Measure 1956, Church Representation Rules 2006) and is a charity registered with the Charity Commission from September 2009. The Charity Number is 1131685.
Churchwardens’ Report for year ending December 2021
2021’s motto was again from 1 Thessalonians 5:11 ‘Therefore encourage one another and build each other up, just as in fact you are doing. Adding - ‘Above and beyond’ encouraging and building up our local community.
Covid has again been a major factor throughout the year, however we have been able to meet at Church for Worship on a Sunday, with many midweek activities having commenced throughout the year which has been a tremendous blessing to those attending.
During this Covid time we have taken the necessary precautions of masks, sanitising of hands and the signing in process to allow those who feel comfortable to attend Church. However, this has continued to have an impact on numbers on a Sunday Morning Worship, although we have seen a steady increase throughout the year to an average now of 70 members attending. Those who have felt vulnerable have yet to return to worship at Church. We also maintained our Covid telephone helpline open for those who felt vulnerable over this difficult time.
We have successfully maintained our on-line worship via YouTube and Facebook and have improved our production with new cameras and vision/sound equipment. Thanks must go to the team who have the skills to operate this.
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Thanks must also go again to the music teams, those who preached, led Intercessions and gave the Scripture readings for all their work and service to make these times so blessed.
We have continued to see our relationship with the community increase with work within Sambourne School growing: they now use the Church for School Assemblies on a regular basis. Messy Church and Mums’ Group have started up again during the year. Easter and Christmas community-focused events took place again at Church, with outdoor Services being held for Easter and Harvest. Although our “in Church Carol Service’ was cancelled (it was online only), we did hold the Drive In Carol Service in the town’s main car park where the 4C’s were the headline act!!! God is good!!
A major focus of the Church has been to explore our Identity and review our Core Values for the Church. This has been a main focus for our Sunday Morning Worship Services and was the subject for a 24/7 Prayer Week and a Saturday-held Vision Day. This will provide the basis for the leadership team to seek God’s guidance on the future vision of the Church.
We have continued to be blessed by our clergy team of Caroline Spindlow as Curate, Ben Cooke as full-time Youth Pastor and Si Pope as trainee Vicar, under the leadership and guidance of Lorraine. We would thank them for their ministry and service throughout the year. May we as a Church continue to pray and support them in their ministry.
We also give thanks to Lorraine for her ministry, leadership, enthusiasm and vision for ideas and initiatives. We would ask God’s Blessing and help for her and the PCC as we move out of lockdown and review the future ministry and vision of the Church.
We live in an ever-changing world at the moment and anticipate a further difficult year ahead, learning to live with Covid and financial pressures that the world scene is putting on us. However, our God is good and as we seek to serve Him in the Church and in the Community we “Trust in Him” to help in times of need.
We would thank all those who tirelessly work and support the Churchwardens in helping keep the fabric, grounds and graveyard in splendid condition; this is definitely a service for the Lord and brings honour to His name. We would also thank Linda Smith for all her work in the Church Office, particularly keeping the Churchwardens on the straight and narrow!! Thank you.
During the year we have planned and received quotes for much needed Quinquennial works to the Church Tower: these works will be carried out in July/August 2022. We also completed the upgrade of the sound and vision equipment within the Church.
The Church Logbook has been updated as necessary, the annual Inventory carried out and the memorial stones have been monitored for condition and safety.
We thank God for His continued grace, provision, guidance and encouragement, during these very difficult times.
Mark Thorpe and Richard Church, Churchwardens, April 2022
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ACCOUNTS FOR YEAR ENDED 31ST DECEMBER 2021 CHRIST CHURCH WARMINSTER RECEIPTS AND PAYMENTS. YEAR ENDED 31 DECEMBER 2021 GENERAL FUND 2021 2020 ECEIPTS Voluntary Incomo Planned giving Collections and ¢)ther gNiing Donatn$ & alms Insurance clairn Gift Aid refiJnd Funeral & wedding fees Donations- Restn'cled 99,630 4,345 102,665 4,385 2.513 29.323 3,196 325 142,469 23,293 2,672 1,255 131,195 Evonts and Actlvitl•s Heap Sunday Refre$ Me$$y Church 21,886 227 124 21 145 22,117 In¢om• from Tradlng Hall Wing in¢ome 2,958 2.154 Incomo from Invgstm•nts Bank interest Interest- chUh Board of Finance Churchyard 11 1,139 15 1,165 67 1,100 65 1,232 Total rgcelpts 157,435 146,000 Lots: Paymonts per $Gh•dulo 183,917 142,068 ID•ficltVSurplu5 forth8 year -6,482 3,932 Tran8f•r to Deslgnatod Fund8 21.886 IDeficltllSurplu8 forthe year -28.368 3,932 Pa9e7of 15
CHRIST CHURCH WARMINSTER RECEIPTS AND PAYMENTS- YEAR ENDED 31 DECEMBER 2021 GENERAL FUND 2021 2020 PAYMENTS Donations to charities and missions Re<haryeable expenses Education & youth work Youth work under grants DK)cesan share Teaching & $eMce expenses Health & Safety v$ expenses A5$0ciate's expenses Youth pastor expenses Church heal & light Chur¢h and hall insurance License$ Toddler Time Refresh ExpenseslGift$ Messy ChurchlOulrea¢h General rep8ir$ Insurance claim OffKe expenses Equipment Catering and ckaning Youth worker Employer Pension ConlribulL)ns 24,000 360 1,391 325 478 350 71,437 1,396 1,080 1,017 1,172 71,7S6 1,825 859 110 140 5,896 5,736 6,143 6,795 1,097 28 1.632 4.456 55 822 13,408 2,002 3,4C 3,014 1,177 890 22,001 1,855 148,528 143 16,389 471 127,986 Admln18tratlon Administrator salary Fees 7,211 4,873 12,084 7,008 3,545 10,553 Hall Expenses Churchyard 3,226 79 3,305 3.529 3,529 Total Paymgnts 163,917 142,C68 Pa9e8of 15
CHRIST CHURCH WARMINSTER CHARITY GIVING . YEAR ENDED 31 DECEMBER 2021 2021 2020 Church Ovofs•a8 Bible Society Maridi- Chama Christs'an Institute Students 3,000 3,000 Rel1 and D9velopmgnt Agon¢i68 Tear Fund Lent Appeal Tear Fund Afghanistsn 3,fy)O Home Mlsslon8 Alabara Barnabas Fund Cinnamon Trust Compassion EvangelKal Alliance Chur¢hes Together Wamiinsler Royal Brrtish Legion Poppy Appeal Willshire Air Ambulance Brain Tumour Research 2,(0 3,000 2,000 3,000 160 60 68 350 10 Othw Charltles Fr*nd$ ol Wamiinsler Community Radio 2,000 24,288 380 Page9of 15
CHRIST CHURCH WARMINSTER BALANCE SHEET AT 31 DECEMBER 2021 2021 2020 Invgstmonts Trust Investsnents- $ee note 1 44,808.92 39,176 Curr•nt A888ts HSBC Current Account CBF Depo$il HSBC CC21 A¢¢ounl CBF Deposit CC21 HSBC Savings Account 393.09 2,493.12 797.10 177.87 91,149 90 -1,848 2,492 1,600 178 98,434 100,856 95,011.08 Cash BaLgnces TcK1dler Time Refresh 757.09 319.89 1,076.98 140,896.98 878 140,910 Roprosented by: Rostrlctod Funds Endowrnont Fund8 44,808.92 39,176 CC21 Fund Balan¢e al 1 January 2021 Add.. Surplus receipts over payments Balance al 31 December 2021 71,789.11 1,109.69 57,530 14,259 71,789 72,898.80 ROStCtod Recelpts for paymont Balance al 1 January 2021 Add.. DonatnS in year 1,098.96 1,100.00 2,198.96 1,373.39 Less.. Payments made Balance al 31 Dernber 2021 825.57 1,099 D•8lgnatsd Funds Transfer for the year re Tower repairs 21,886.00 Unr8strt¢t•d Fund8 G0n•r81 Fund Balance al 1 January 2021 28,846.26 Add.. Excess payments over receipts -28,368 57 Balance al 31 Decernber 2021 477.69 140,896.98 28,846 140,910 Page 10of 15
CHRIST CHURCH WARMINSTER CC21 REFURBISHMENT FUND. YEAR ENDED 31 DECEMBER 2021 2021 2020 Recglpts Ptsnned giving Interest- Church Board ol Finance Gift Aid Tax Refund Easyfunding 11,212 11,751 2,912 20 14,144 7,623 19,423 Paymgnts Sound and WlOn Sy$tem 13.034 5,164 Surplu8 Recgipt8 ovor Payments forygar 1,110 14,259 BaLgnce al 1 January 2021 71,789 57,530 Balan al 31 Decemtkgr 2021 72,899 71,789 HALL RUNNING COSTS- YEAR ENDED 31 DECEMBER 2021 2021 2020 Heal & Iwjhl Water rates Wages- cleaner Cleaning rnaterials Repair$- general Refuse Col*ln 667.79 229.01 1,769.72 52.10 104.99 402.22 1,175 168 1,751 23 160 252 Total expenses 3,225.83 3,529 Hall Income 2,958.LX) 2.154 Surplus expenses over in¢tyne for the year -267.83 -1,375 Page 110115
CHRIST CHURCH WARMINSTER
NOTES TO THE ACCOUNTS
ACCOUNTING POLICIES
The financial statement of the PCC has been prepared in accordance with the Church accounting regulations using the receipts and payments basis.
FUNDS
General 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. These include funds designated for a particular purpose by the PCC.
The purpose of any restricted funds is noted in the Accounts.
The Accounts include monetary transactions, assets and liabilities for which the PCC can be held responsible. They do not include the Accounts of the other Church groups that owe an affiliation to another body, nor those that are informal gatherings of church members.
Subject to the above, receipts and payments include income as received and expenditure when irrevocably paid.
General Fund
The General Fund is unrestricted and is the main working fund of the Church through which all the ordinary business of the PCC is transacted. The Heap Day donations raised in 2021 have been transferred to Designated Funds in order to part-fund the impending Tower and louvre repairs expected to commence in February 2022.
CC21 Fund
This Fund was set up to fund the development of the life of Christ Church for the 21[st] Century. Most of this money to date has been allocated to Phases 1 and 2 of the church refurbishment. Any restricted funds represented monies collected for a specific purpose.
Churchyard Fund
This Fund is for the upkeep of the churchyard and the main ongoing income for that Fund is restricted monies derived from a legacy of £1,000, the interest on which is to be used for the upkeep of the graves and the War Graves Commission receipt. The income from the Long-Brown legacies is used 3/5ths for general Church purposes and 2/5ths for the upkeep of the churchyard.
STATEMENT OF ASSETS AND LIABILITIES
Moveable Church furnishings held by the Churchwardens on special trust for the PCC and which require Faculty for disposal. Other fixtures, fittings and office equipment where the PCC is free to dispose of such assets without Faculty. Combined buildings and contents insurance for the value of the church is £13,000,000.
Land and buildings held on behalf of the PCC: Christ Church Community Hall was built in 1970 from funds raised by the PCC at a cost of £4,500. Present insured value of the buildings and contents is £2,960,000. The land was acquired in 2008.
There are no liabilities at the year end.
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Trusts for Ecclesiastical Purposes
The following trusts are vested in the Salisbury Diocesan Board of Finance; capital cannot be spent under any circumstances. The PCC are permitted to spend the income from the trusts as follows: The shares held have the same unit value and at 31 December 2021 the bid market value was 2,338.67 pence per share (2020 – 2,044.67 pence per share).
| Bequest Name: | Shares Held | Total Value | Income Allocation |
|---|---|---|---|
| Hickman bequest | 694 | £16,230.37 | 1/3 Church expense 2/3 Stipend |
| Long-Brown bequest | 103 | £2,408.83 | 2/5 Churchyard 3/5 Churchexpenses |
| Curtis bequest | 995 | £23,269.77 | Church fabric |
| Daniels bequest | 124 | £2,899.95 | Churchyard |
Church Workers Pension Fund (CWPF)
Christ Church Warminster PCC (the Employer) participates in the Pension Builder Scheme section of CWPF for lay staff. CWPF is administered by the Church of England Pensions Board, which hold the CWPF assets separately from those of the Employer and the other participating employers.
CWPF has two sections:
-
the Defined Benefits Scheme
-
the Pension Builder Scheme, which has two subsections;
-
a. a deferred annuity section known as Pension Builder Classic, and
-
b. a cash balance section known as Pension Builder 2014.
Pension Builder Scheme
Both sections of the Pension Builder Scheme are classed as Defined Benefit Schemes.
Pension Builder Classic provides a pension, accumulated from contributions paid and converted into deferred annuity during employment based on terms set and reviewed by the Church of England Pensions Board from time to time. Discretionary increases may also be added, depending on investment returns and other factors.
Pension Builder 2014 is a cash balance scheme that provides a lump sum that members use to provide benefits at retirement. Pension contributions are recorded in an account for each member. Discretionary bonuses added before retirement, depending on investment returns and other factors. The account, plus any bonuses declared, is payable, unreduced, from age 65.
There is no sub-division of assets between employers in each section of the Pension Builder Scheme.
The scheme is considered to be a multi-employer scheme as described in Section 28 of FRS 102. This is because it is not possible to attribute the Pension Builder Scheme's assets and liabilities to specific employers and that contributions are accounted for as if the Scheme were a defined
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contribution scheme. The pensions costs charged to the SoFA in the year are contributions payable of £1,855 (2020 - £471).
A valuation of the Pension Builder Scheme is carried out once every three years. The most recent was carried out as at 31 December 2019. The next valuation is due as at 31 December 2022.
For the Pension Builder Classic section, the valuation revealed a deficit of £4.8m on the ongoing assumptions used. At the most recent annual review, the Board chose to grant a discretionary bonus of 3% following improvements in the funding position over 2021. There is no requirement for deficit payments at the current time.
For the Pension Builder 2014 section, the valuation revealed a surplus of £5.5m on the ongoing assumptions used. There is no requirement for deficit payments at the current time.
The legal structure of the scheme is such that if another employer fails, Christ Church Warminster could become responsible for paying a share of that employer's pension liabilities.
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Independent Examiner's Report to the PCC of Christ Church Warminster
This report to the PCC of Christ Church Warminster, Charity Number 1131685, is in respect of the accounts for the year ended 31 December 2021 set out on pages 7 to 14.
Respective Responsibilities of Trustees and Examiner
The charity’s Trustees are responsible for the preparation of the accounts. The charity’s Trustees consider that an audit is not required for this year under Section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.
It is my responsibility:
To examine the accounts under Section 145 of the Charities Act
To follow the procedures laid down in the General Direction given by the Charity Commission (under Section 145(5)(b) of the Charities Act).
And to state 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 given by the Charity Commission. An examination includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a “true and fair” view and the report is limited to those matters set out in the statement below.
Independent Examiner's Statement
In connection with my examination, no matter has come to my attention:
(1) which gives me reasonable cause to believe that in any material respect the requirements:
to keep accounting records in accordance with Section 130 of the Charities Act;
to prepare accounts which accord with accounting records and comply with the accounting requirements of the Charities Act have not been met;
or
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Mr L Smith 5 Shelley Way Warminster BA12 9EJ
Lsmith@imms.biz
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