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Independent Examln•rf• R•port to th• PCC of th• Eccl•siutical Parlsh of
St Paul's Rusthall
Regulatims 2(Kfj s.145 Clw*•% A(X 2011 f•*
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Da¥hJ R Rawi Ef¥J JP FCIPD MieT F
HMCE MLR ￿ 12338T15
>P 2024
TN4 8SP
P•J* 15

## **Independent Examiner’s Report to the PCC of the Ecclesiastical Parish of St Paul’s Rusthall** 

This report on the financial statements of the PCC for the year ended 31st December 2023, which are set out on pages 1 to 14, is in respect of an examination carried out in accordance with the Church Accounting Regulations 2006 (“the Regulations”) and s.145 of the Charities Act 2011 (“the Act”). 

## **Respective responsibilities of PCC members (Trustees) and examiner** 

As the members of the PCC you 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.  Where the charity’s gross income exceeded £250,000 that I am qualified to undertake the examination by being a qualified Fellow of the Association of Charity Independent Examiners _._ 

It is my responsibility to: 

- examine the accounts under section 145 of the Charities Act, 

- to follow the procedures laid down in the general Directions 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 general Directions given by the Charity Commission and the Church Guidance 2006 issued by the Finance Division of the Archbishops’ Council. An examination includes a review of the accounting records kept by the PCC and a comparison of the accounts presented with those records.  It also 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; and 

   - to prepare accounts which accord with the 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. 

## D R Ralph 

David R Ralph IEng JP FCIPD MIET FCIE HMCE MLR No. 12338775 

30[th] July 2024 

50 Southwood Road Rusthall Tunbridge Wells Kent TN4 8SP 

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