2025-12-31-accounts - The Parochial Church Council Of The Ecclesiastical Parish Of St John The Baptist, Royston

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ROYSTON PAROCHIAL CHURCH COUNCIL

ST JOHN THE BAPTIST PARISH CHURCH

ROYSTON HERTS

ANNUAL REPORT AND ACCOUNTS 2025

St John the Baptist Parish Church, Royston

Annual Report of the PCC for 2025

The layout of the Annual Report meets the recommendations of the Diocese and complies with the Charities Act.

Aim and Purposes

The primary object of the Parochial Church Council (PCC) is the promotion of the gospel of our Lord Jesus Christ according to the doctrines and practices of the Church of England. The PCC co-operated with the minister in promoting in the parish the whole mission of the Church - pastoral, evangelistic, social and ecumenical.

The PCC has regard to the Charity Commission Public Benefit guidance and is keen to support activities which reach out and benefit the wider community. Amongst our activities in 2025 in this respect were -

Development of weekend of events as part of our Patronal Festival
Weekly Tots in Church for young children and their carers continuing to thrive, with usual attendance of 35 – 45 children. This had been expanded to include a summer holiday club, with an average of 50 children attending each day in 2025
Supporting Royston Arts Festival by making the church building available for performances, including providing an organ recital
Royston Choral Society’s and Town Band’s concerts in our church
Our annual Christmas Tree project attracting a wide section of the community, enabling members of the public to write messages regarding people that they will not be spending Christmas with. Church members were present in the church to greet visitors and 1,056 message tags were put on the tree.

Objectives and Activities

The PCC’s main objectives are covered by the five marks of Mission of the Church of England:-

to proclaim the Good News of the Kingdom
to teach, baptise and nurture new believers
to respond to human need by loving service
to seek to transform unjust structures of society, to challenge violence of every kind and pursue peace and reconciliation
to strive to safeguard the integrity of creation and sustain and renew the life of the earth.

The new Outreach Committee is continuing to review the PCC’s objectives, as outlined below.

The regular pattern of services is to hold three Eucharist services each week, two on Sunday morning and one on Wednesday. This is supplemented by a monthly Teatime Praise service on a Sunday afternoon for all age groups, attracting many parents with young families. We also hold numerous special services throughout the year to reflect the church’s calendar.

The HR (Human Resources) Committee comprises of Vaughan West as a Churchwarden, Charlotte Wicks as a PCC Treasurer and the Vicar. They reviewed pay for church staff, reviewed HR related policies such as a Grievance Policy which was then presented to the PCC to redact and then adopt. The Committee was also involved in the recruitment process for the Minister of Music and Director of Music Outreach post, which was advertised twice in 2025 following Alex Trigg’s resignation due to poor health. Candidates were shortlisted on both occasions, with interviews on one of them, but unfortunately no appointment was made.

The Outreach Committee meets regularly and are responsible for recommending to the PCC which mission charities we should support in the year. The committee has considered in depth our policies for giving financial and other support to outside missions and charities. The PCC has a long-standing policy to give 10% of our committed income to missions and charities. Over the years, the list had grown to 15 missions. It was decided to limit the number by aligning our giving to the Church of England’s Five Marks of Mission. By reducing the number of outside missions to five, the aim is that the congregation will learn about them and identify with them more than hitherto.

The Marks of Mission, with the mission we will continue to support in each case, are :

To teach, baptise and nurture new believer s : The Bible Society
To proclaim the Good News of the Kingdom : GenR8
To respond to human needs by loving service : Royston & District Home Start
To transform unjust structures in society, to challenge violence of every kind
and pursue peace and reconciliation : Tear Fund
To strive to safeguard the integrity of creation, and sustain and renew the
life of the earth : Church Mission Society

It is acknowledged by the PCC that the day to day running requirements can only be met by unpaid volunteers who are called and inspired by Christ and then offer their time and services freely, and the life of the church is reliant upon this continued provision of mission and ministry for its ongoing welfare and strength. The Times and Talents that they offer is now managed through the Ministry Leadership Team.

Achievements and Performance

The electoral Roll had 155 names on the updated version at the time of the 2025 APCM (146 in 2024).

The average attendance figure (including children) in October 2025 was 125 (136 in 2024).

A youth house group “Church at Home” continued for young people aged 11 to 17.

Children being included in the choir for the first time in many years.

There were fourteen baptisms, two children receive Holy Communion by the register and four people were confirmed.

14 tea time praise / evening services were held.

The church building was taken off the “Heritage at Risk” register on 6[th] November. This was celebrated by a feature on “Look East” which featured church members Rodney Dyer and Phil Burchell who had led on much of the work. Despite this watershed moment being achieved, various improvements to the building continue to be prioritised and, notably in 2025, a new cupboard for the folding tables was installed.

In the first half of the year, thanks to tremendous efforts by Mike Maze, Tracy Reader, Richard Marais and Brad Jones, the Curate’s house was made vacant and given a far-reaching refurbishment, all in record time and within budget. The house was furnished with a new kitchen, new carpets, new radiators and new doors, redecorated and thoroughly cleaned. Jaime Roberts, joined us as Curate in June. A coach has been organised so that a good number of the congregation can attend her priesting at St Albans on 4[th] July 2026.

During September to November, Kim Kingston came to Royston on placement as part of her training towards becoming a Reader, a lay minister in the church.

The PCC continued to receive reports on safeguarding issues. The Safeguarding Action Plan was approved by the PCC on 17[th] October.

Financial Review

The PCC is responsible for the finances of the Church to ensure that we can continue to support the work of our Ministry Team, the life of our congregation and our role helping to share the Good News of God’s Love to the wider community. We also wish to maintain our beautiful church building at the heart of Royston now and for the future. This report is a summary of some of the key points detailed in the accounts.

The money we received this year

Total income for the year was £192,474 (2024: £218,886). £168,910 of this income was unrestricted relating to the ongoing general activities of the Church (2024: £191,761). Stewardship income totalled £85,645, an increase of £3,903 on the previous year. We were grateful for the positive response to our stewardship campaign in the autumn. Gift Aid recovery from all sources amounted to £23,711 down slightly from £24,084 in the previous year. This Gift Aid recovery was again helped by the inclusion of a claim arising from the Gift Aid Small Donations Scheme (GASDS).

This year for the first time we are reporting on the small donations we received outside of regular stewardship giving. This includes money given on the contactless card payment machine at the back of church as well as money given on the plate at services or in the wall safe. Small donations this year totalled £6,658, down from £7,022 last year. We also collected £357 for other charities including the retiring collections taken at weddings and baptisms for our local Children’s Hospice, EACH.

Sundry donations were £17,490 (2024: £14,958). Included in this figure was a donation towards choir costs and a donation given with the request that it be put towards the refurbishment of the vestry or some other future project.

Fundraising in the year was £12,472 and after expenses this contributed £10,103 (2024: £10,714) to general Church funds. As well as profits from our popular Saturday Morning Coffee, other key fundraising events were the Church Quiz, the Book Fayre and a host of other events organised by our Events Committee. We continued to receive donations to our "Sponsor a Chair" scheme, which raised a further £1,750 plus Gift Aid. This has been set aside as restricted income to pay for the further refurbishment of the church.

Fee income from weddings and funerals was £13,498 (2024: £18,699). This reduction arose as there were fewer of these special services held in our church this year. Fewer services did mean some of our costs were reduced but overall this impacted adversely on our finances for the year as the fee income we receive goes to support other areas of our ministry.

We received legacies in 2024 totalling £7,266. We are grateful that these parishioners chose to remember the church amongst their final gifts.

During the year we were paid grants of £12,653 in total. This included the second instalment of a grant over three years from the Diocese to assist with the cost of employing our Minister of Music and Director of Music Outreach. We also received a grant from the Purcell Club at Westminster Abbey towards the same project and one from the Beds & Herts Historic Churches Trust towards the recent installation of our roof alarm. The PCC would like to record its thanks for all grants received this year.

We took back possession of the Curate’s house in the Spring of this year to make it available for our new trainee Curate. Our rental income from the first part of the year was £4,318 (2024: £15,328). We will not receive any rental income in 2026. The fact that we have not been receiving rental income for most of the year is one of the main reasons why our incoming resources were less this year. Looking forward to next year, this shortfall in rental income will be made up to a large extent by a reduction in the Parish Share requested of us. This reduction acknowledges our cost in providing accommodation to our trainee Curate.

We received £4,718 this year for the use or hire of the church for one off events or recurring activities. This was less than the £5,751 we received last year when we had made the church available for the local school to use for a lengthy period in the Spring.

Finally, lower interest rates resulted in decreased income from investments of £2,295 (2024: £2,660).

The money we spent this year

Total expenditure for this year was £181,579. This was less than our expenditure in 2024 (£216,207). Of this total unrestricted expenditure from general church funds was £165,749 (2024: £188,191).

Mission expenditure allocation followed our standard agreed practice of giving away 10% of our total stewardship income, including Gift Aid tax relief, and £10,273 was made available to

the Missions Committee. The other charitable expenditure of £459 is the amount paid out following the collections for other external charities noted earlier.

Our most significant expenditure is the Parish Share which, for 2025, was £76,989 compared to £80,613 in the previous year. We paid the amount requested in full. We were asked to pay less this year than last year, because since the early summer we have been providing accommodation to our trainee Curate. Paying our Parish Share is central to the life of the Church as it pays not only for our Vicar, but mission and ministry across the Diocese and the Church of England, such as our Archdeacons, Bishops and central Diocese staff.

Clergy expenses were £4,810 (2024: £7,004). This figure now includes the expenses of both our Vicar and our trainee Curate. We have continued to support them both with necessary expenses relating to their ministry. The higher figure in 2024 was due to the cost of bringing in other ministers to take funerals.

We spent £27,343 on church repairs and maintenance this year compared to £55,265 in 2024. £7,811 of this expenditure came from restricted funds, being grants and the donations we continue to receive for sponsoring the chairs. The two major items of expenditure were for the new table storage cupboard in the nave and for repairs to the external south wall near the kitchen. The other significant expenditure incurred this year was to update the Curate’s house ready for our new trainee Curate and her family. We had already recognised much of the upgrade costs in our accounts for last year, but inevitably there were further costs this year. We are grateful to a number of individuals within the congregation who helped with this work. It should also be noted that included in the figure above was the £4,263 we spent on the regular annual maintenance of the existing systems in church such as the heating system, the AV system and the roof and fire alarm systems.

Church running expenses at £22,462 were similar to 2024 (£22,517). All of our electricity comes from renewable wind energy. With our new contract that started in December 2025 the gas we use is now 50% biomethane gas increased from 25% earlier in the year. This reflects our wish to be good stewards of God’s creation around us.

There are no other significant year on year variances to report.

We are aware of the importance of social, environmental and ethical considerations and issues of sustainability in reaching investment decisions. Our investments are held with the CBF Church of England Deposit Fund and the CBF Church of England Investment Fund which we understand to be in line with these concerns.

Overall summary

In summary, we are pleased to report that unrestricted income exceeded expenditure to leave a surplus of £2,441 for the year (2024: £3,549 surplus). Restricted funds show a surplus of £8,438 (2024: £889 deficit). With regard to endowment funds there was an unrealised loss of £1,211 on investments.

It remains a challenge to grow our income to meet our ever-increasing expenditure but we remain grateful for God’s generosity to our Church. In the light of this continuing generosity – manifested through our congregation and our local community and detailed in this report and

accounts – the PCC believe there are no uncertainties to be noted about the Church’s ability to continue as a going concern.

Reserves Policy and level of Free Reserves

The PCC has a policy of maintaining sufficient reserves to continue to carry on God's work and keep our presence as a Church in the community of Royston and to meet, for a reasonable period of time, our regular commitments regardless of levels of income. At 31 December 2025 the Free Reserves were £61,752 (2024: £59,311) which was in line with the policy.

Plans for future periods

In 2026, we plan to:-

Review the objectives of the Church through the work of the Outreach Committee
Continue the trend in 2025 to grow the church in numbers attending and particularly the encouraging growth in the number of children, young people and their parents attending church
Look at ways to increase our income as a church through the oversight of the Finance Committee
Increase the depth of people’s walk with God and discipleship of Christ

Risk management

Our income is not rising as fast as costs. One area of increased expense is the maintenance of the greatly improved facilities we now have, since we returned to the church building after the fire. Many of our costs have increased recently, the same as for our congregation. We focussed on Stewardship this year highlighting this risk to parishioners and we will continue to keep this in mind in the year ahead.
Mindful of our need to be good stewards of God’s wonderful creation, we have pledged to become carbon neutral as a church by 2030. This is a particular challenge in our 800 year old building. We hope for leadership from the Diocese and the Church on a national level to help us achieve this within our mission to our congregation and the wider community.

Structure, governance and management

The PCC is a corporate body established by the Church of England.
The PCC operates under the Parochial Church Council Powers Measure and is a Registered Charity.
Members of the PCC are either ex-officio or elected by the Annual Parochial Church Meeting (APCM) in accordance with the Church Representation Rules 2022.
The PCC met nine times in 2025 (eight in 2024) with an average attendance of 77% (in 2024 also 77%).
Regular Reports were received on the safeguarding of children and vulnerable adults, and policy documents approved. New PCC members completed the online Foundations and Domestic Abuse training courses and DBS checks continued in line with our Safeguarding Action Plan. We have complied with the duty under Section 5 of the Safeguarding and Clergy Discipline Measure 2016.

Decisions are taken by PCC at their regular meetings but if an urgent decision is required, the Standing Committee can decide, subject to agreed restrictions.
Arrangements for setting the remuneration of the church’s employees is agreed by the PCC, and we use the benchmark of the “Real Living Wage”, as a minimum pay level.
Day to day management is delegated to the incumbent, Revd Dr. Steven Sivyer.

The PCC operates through a number of committees which meet as and when required and report back to the PCC:

Standing The only committee required by law. It is empowered to transact urgent business of the PCC between meetings, subject to any directions given by the PCC
Sustainable living Seeks to promote a greater awareness of ecological issues and recommends measures to reduce the church’s carbon footprint
Fabric Advises and implements the decisions of the PCC on the management of the church building and the house provided for occupation by a curate; also oversees the management of the churchyard and additional burial ground
Finance Oversees the general financial direction of the parish, monitors income and expenditure, reviews budgets and liaises with other committees on financial matters. This committee has taken over responsibility for the financial side of stewardship
Events Raises funds for the church and to organise parish and social events to promote friendship within the congregation. These events may have no fundraising objectives
Human Manages recruitment, contracts of employment and appeal process for Resources employees of the church
Outreach The PCC took the decision last year to establish the Outreach Committee in order to make a renewed commitment to this important aspect of the life of the Church. The Committee has reviewed the priorities identified in the Mission Action Plan, and monitored the progress we are making in each. These are:
Embedding prayer in our daily lives
Establishing small groups at the heart of church
Equipping people to share their faith
Establishing a stepped approach for children to grow as disciples
Extending our provision for parents
Increasing our support for those who are lonely, housebound or bereaved.

The Committee has also looked in depth at our use of social media, and communications.

Youth & Encourages and supports existing children’s work. Determines new Children ways of sharing the faith with young people through whatever appropriate means. Encourages training and support of leaders

Administrative Information

Name of Church

The Parish Church of St John the Baptist, Royston (Hertfordshire)

Registered with the Charity Commission The Church is registered with the Charity Commission of England and Wales under the name “The Parochial Church Council of the Ecclesiastical Parish of St John the Baptist, Royston” with charity registration number 1132876.

Membership of the PCC

During the year 2025 the following served as PCC members:

Ex oficio The Reverend Dr. Steven Sivyer Incumbent The Reverend Jaime Roberts Curate from 25 July Mr Reginald Bailey Reader Mr Richard Marais Churchwarden and Deanery Synod from APCM 2025 Mr Philip Perry Deanery Synod until APCM 2025 Mrs Judith Rodgers Churchwarden until APCM 2025 Miss Brenda Strangleman Deanery Synod Mr Vaughan West Churchwarden and Deanery Synod

Elected members

Dr Clare Davies Mrs Yvonne Dyer Mr Robert Fox Mr Neil Guttridge Mr Matthew Jux-Blayney Mrs Kay Makowiecki Mr Michael Maze Secretary until APCM 2025 Mr Philip Perry From APCM 2025, Secretary Mr Anthony Pigg Mr Duncan Rodgers Mrs Ruth Savage From APCM 2025 Mrs Joanne Wallis Mrs Charlotte Wicks Joint Treasurer Mr Jonathan Wicks Joint Treasurer

Co-opted members

The Reverend John Fidler Priest

Insurance

The Church is covered by the St Albans Diocesan group insurance scheme for Churches (effected via Ecclesiastical Insurance Group). This policy includes public liability indemnity of up to 10 million pounds. It also satisfies requirements within Employers’ Liability (Compulsory Insurance

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Parochial Church Council of St John the Baptist, Royston

Statement of Financial Activities

For the year ended 31 December 2025

Unrestricted Funds £ 127,822 19,738 10,157 9,036 1,437	Restricted Funds £ 5,682 1,750 3,341 12,653 842	Endowment Total Total Funds 2025 2024 £ £ £ 0 133,505 127,806 0 21,488 31,203 0 13,498 19,445 0 21,689 37,772 16 2,295 2,660

168,190	24,268	16 192,474 218,886
10,273 136,531 2,369 16,576	459 15,371 0 0	0 10,732 12,052 0 151,902 186,036 0 2,369 3,323 0 16,576 14,796
165,749	15,830	0 181,579 216,207
2,441 0	8,438 0	16 10,895 2,679 -1,211 -1,211 678
2,441 72,685	8,438 50,121	-1,195 9,684 3,357 31,183 153,989 150,632
75,126	58,559	29,988 163,673 153,989

Page 10

Parochial Church Council of St John the Baptist, Royston

Balance Sheet at 31 December 2025

Note Fixed Assets Tangible fixed assets 5(a) Investment assets 5(b) Current Assets Debtors 7 Short term deposits Cash at bank and in hand Liabilities : amounts falling due within one year 8 Net Current Assets Net Assets Funds 6 Unrestricted Restricted 10 Endowment 9	2025 2024 £ £ 13,374 13,374 29,079 30,291
	42,453 43,665
	25,047 30,099 27,173 26,041 85,039 96,477
	137,259 152,617 -16,038 -42,292
	121,221 110,325

	163,673 153,989
	75,126 72,685 58,559 50,121 29,988 31,183
	163,673 153,989

Page 11

Parochial Church Council of St John the Baptist, Royston

Notes to the Financial Statements For the year ended 31 December 2025

1 Accounting Policies

The financial statements have been prepared in accordance with the Church Accounting Regulations 2006 together with applicable accounting standards and the Charities SORP (FRS102). The financial statements have been prepared under the historic cost convention except for the investment assets, which are shown at market value. We have adopted all of the accounting policies as set out in the model set of accounting policies issued by the Central Board of Finance of the Church of England.

The financial statements have been prepared on the basis that the PCC is considered to be a going concern for the foreseeable future.

2 Incoming Resources

Unrestricted Funds £ 85,645 23,235 6,301 12,641	Restricted Funds £ 476 357 4,849	Endowment Total Total Funds 2025 2024 £ £ £ 85,645 81,742 23,711 24,084 6,658 7,022 17,490 14,958

127,822	5,682	0 133,505 127,806
7,266 12,472	1,750	7,266 12,279 14,222 18,924
19,738	1,750	0 21,488 31,203
0 10,157	3,341	0 746 13,498 18,699
10,157	3,341	0 13,498 19,445
4,318 4,718	12,653	12,653 16,693 4,318 15,328 4,718 5,751
9,036	12,653	0 21,689 37,772
1,437	842	16 2,295 2,660
1,437	842	16 2,295 2,660
168,190	24,268	16 192,474 218,886

Page 12

Parochial Church Council of St John the Baptist, Royston

Notes to the Financial Statements For the year ended 31 December 2025

Unrestricted Funds £ 5,700 2,800 1,350 423	Restricted Funds £ 459	Endowment Total Total Funds 2025 2024 £ £ £ 5,700 5,100 2,800 2,762 1,809 3,203 423 988

10,273	459	0 10,732 12,052
76,989 4,810 1,269 4,124 5,716 1,630 0 19,532 22,462	4,219 7,811 3,341	76,989 80,613 4,810 7,004 1,269 1,084 4,124 3,548 9,935 8,577 1,630 1,905 0 1,920 27,343 55,265 22,462 22,517 3,341 3,602
136,531	15,371	0 151,902 186,036
2,369		2,369 3,323
2,369	0	0 2,369 3,323
14,957 1,619		14,957 13,530 0 0 1,619 1,266
16,576	0	0 16,576 14,796
165,749	15,830	0 181,579 216,207

Page 13

Parochial Church Council of St John the Baptist, Royston

Notes to the Financial Statements For the year ended 31 December 2025

4 Staff Costs Salaries & fees

	2025	2024
	£	£
	13,157	11,876

During the year the PCC employed an administrator and until 22 April 2025 the PCC employed a Director of Music. The administrator, Mrs. J. Wallis, is a member of the PCC and was paid £8,532 during the year. The administrator's salary is included as a cost under Parish Office Administration at note 3(d). Apart from this no other member of the PCC received any remuneration. The salary and occasional fees of the Director of Music are shown as a cost under Organist & Music at note 3(b).

5 Fixed Assets for use by PCC

5(a) Tangible fixed assets Gross Book Value At 1 January 2025 Additions Disposals At 31 December 2025 Depreciation At 1 January 2025 Charge for year Eliminated on disposals At 31 December 2025 Net Book Value At 31 December 2025 At 31 December 2024	Freehold Office Total Land and Equipment Buildings £ £ £ 13,374 1,184 14,558 0 0 0 0 -485 -485
	13,374 699 14,073
	0 1,184 1,184 0 0 0 0 -485 -485
	0 699 699
	13,374 0 13,374 13,374 0 13,374

The freehold land and buildings are comprised of the Curate's house in Royston which is included at historic cost and does not need to be shown at market value as it is regarded by the PCC as a functional asset rather than than an investment asset. The additional burial ground was acquired in the 19th century at an unknown cost and is included in fixed assets at £nil cost.

5(b) Investments

1310 shares in CBF Investment Fund - value at 31st December 2025 amounted to £29,080 (2024 £30,291) - historic cost £1,081.

Page 14

Parochial Church Council of St John the Baptist, Royston

Notes to the Financial Statements For the year ended 31 December 2025

6 Analysis of Net assets by Funds

Unrestricted Funds £ 13,374 76,733 -14,981	Restricted Funds £ 0 59,616 -1,058	Endowment Total Funds £ £ 29,079 0 909 137,259 0 -16,038

75,126	58,559	29,988 121,221
		2025 2024 £ £ 21,732 23,777 1,751 966 1,564 5,356
		25,047 30,099
		4,686 9,352 11,352 16,268 0 16,672
		16,038 42,292
		612 612 29,376 30,571
		29,988 31,183

10 Fund Details

The Restricted Funds are comprised of the Additional Burial Ground Revenue Fund £19,517 for the maintenance of the Additional Burial Ground; the Ongoing Refurbishment Fund £4273 for projects to upgrade the church building and facilities; the Music & Choir Fund £16606 for music outreach work in the church and the local community; the Insurance Claims Fund £18062 arising during the recent refurbishment of the church and the Stoneybridge Income Fund £95.

The Endowment Funds are comprised of four Grave Trusts and the Stoneybridge and Welsh Endowments.

Page 15

Parochial Church Council of St. John the Baptist, Royston, Herts.

Independent Examiner’s Report to the

Parochial Church Council of St. John the Baptist, Royston

This report on the attached accounts of the PCC for the year ended 31 December 2025, which are set out on pages 9 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 the PCC and the Examiner

As the members of the PCC you are responsible for the preparation of the accounts; you consider that the audit requirement of the Regulations and s.144(2) of the Act does not apply. It is my responsibility to issue this report on those accounts in accordance with the terms of the Regulations.

Basis of this report

My examination was carried out in accordance with the General Directions given by the Charity Commission under s.145(5)(b) of the Act and to be found in the Church guidance, 2006 edition. That examination includes a review of the accounting records kept by the PCC and a comparison of the accounts with those records. It also includes considering any unusual items or disclosures in the accounts and seeking explanations from you as trustees 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 accounts.

Independent Examiner’s Statement

In connection with my examination, no matter has come to my attention:

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 Act; and
to prepare accounts which accord with the accounting records and comply with the requirements of the Act, and the Regulations have not been met; or
to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

TC (EAST) SUITE 501 THE NEXUS BUILDING BROADWAY LETCHWORTH GARDEN CITY HERTS SG6 9BL