ST.PAULS
MVLJ
Annual Report
and
Financial Statements
Year ended 31 December 2024
Registered Charity No. 1133066

PCCAnnual Report for the yearto 31 DECEMBER 2024
The Parochial Church Council of St Paul's Letchworth
1133066
Registered charity number (if any)
Charity's principal address
179 Pixmore Way,
Letchworth,
HertFordshire.
SG6 IQT
Names ofthe PCC Members who manage the charity:
Name
Office lif an
Incumbent
Dates acted if not forwhole
ear
Notes
Rev Jeni McQuaid
Rev Amanda Ferris
Associate Vicar
Rev Nick Smith
As50Clate Vicar
From February
2023
Jess Batten
As515tant Curate
From July 2023
John Cliff
Church warden
From April 2024
From April 2024
Co Opted May 2024
To June 2026
Andrew Spendlove
Chris Dingwall
Judith Nash
Church warden
Treasurer
Synod Rep.
IreneAdam
Elected Member
Keith Blundell
PCC Secretary
Sam Brazier
Beccie Galloway
Ben Grierson-Hill
Anne Hignell
Louise Hoy
Chris Hulme
Miriam John
Hannah Mellors
Helen Pattinson
Dan Pinco
Paul Thomson
To April 2024
Judith Nash
Philippa Dowson
Emma Hitchin-Reeves
From April 2024
From April 2024
From April 2024
Nigel Pickett
Emma Vernon
Children and Families Worker
ObseNer
Claire McDonnell
Youth Worker
ObseNer

Names and addresses of advisors:
Architects
lain Frearson, 20 Shott Lane, Letchworth Garden City, Hertford5hire, SG6 ISE
NB: Upto 31 Dec2024.
Bankers
National Westminster Bank, Station Place, Letchworth. SG6 3AL
Judith Nash
Deanery Synod representatives
lentitled to attend PCCI
Structure, governance and management
Description of the charity's trusts
How the
Church is
constituted
St Paul's Letchworth is a registered charity as well as being part of the Church
of England.
The structure and governance arrangements of the charity are set out by the
Church of England and StAlbans Diocese. The church sits within the Hitchin
Deanery and the Archdeaconry of StAlbans. Full details of governance
arrangements are set out on the St Albans Diocese website.
St Paul's is part of a Joint Benefice with All Saints, Willian & St Mary's, jointly
served by the incumbent, a550ciate minister, curate, and readers. All Saints, is
administered by its own PCC, appointed from its own membership, and has
separate financial records and accountability. St Paul's PCC has no
responsibility for the pastoral or administrative affairs of All Saints,.
PCC and
Committees
The responsibilities of St Paul's PCC are enshrined in the Parochial Church
Councils (Powers) Measure 1956. As such, the purpose of the PCC is to
cooperate with the incumbent in promoting in the parish the whole mission of
the Church, pastoral, evangelistic, social, and ecumenical. The PCC is
responsible forthe maintenance of all church buildings and grounds, ensuring
the smooth runningofthechurch and forensuringthatthe church is compliant
with all relevant legislation relating to its functions- health and safety, data
protection, safeguarding and employment law. The ordained ministers,
curates, readers, and church wardens become members of the PCC on
appointment. Elected members are appointed by ballot of church members at
the APCM on 3-year terms, with vacancies during the year being filled by PCC.
PCC meets its objectives achieved through:
Full PCC meetings 6 times a year, bi-monthly
standing Committee, which has powers to act on behalf of PCC,
meeting 6 times a year bi-monthly, alternating with PCC
Ad hoc task groups, formed during the year as required.
None of St. Paul's objectives would have been achieved without the dedication
and support of our3 staff member5 (ourchildren and Family's worker, our
Youth Worker, and our Parish Administrator) and thevery many church
members who give theirtime voluntarily and unstintingly in all areas of church
life.
Objectives and activities

OurVision- "Lives transformed bythe light and love of Jesus"
Our Values.'_
Valuing everyone os made in God's image
Seeking Growth into faith, to become mature disciples
Focusing on Jesus, rooted in scripture, prayer and worship
Serving each other and our community as a committed family
2024 continued to see growth across the ministries of the church.we are once
again seeingthe numbers thatwesaw before the pandemic (235). Our
demographic has changed, we are younger, we are messier, and we look a
little more like the d isci ples, thank you Jesusl
In May 2024 we completed the work on the roof. We have been blessed with
the necessary finances and have completed the work debt free. God has been
very generous and has provided for all our needs.
In June we again held a Baptism service and had the greatjoy of seeing more
people being baptised andlor confirmed. The seNice was so joyful as
candidates shared their testimonies and many were baptised by full
emersion. We look forward to hosting Bishop Jane again in the summerto do
it all againl
In 2022 we noticed that people in their 20s were trying St Paul's but not
sticking. We began the Emerge Home Group to form a place where they could
meet one another and grow in their faith and discipleship. There were 4
people at the time of starting, and we are now able to boast 27 members.
Praise Godl This isthe missingdemographic in church.
It has been wonderful to see Men's Ministry become more established thanks
to Nick Smith for his work here.
Summaryof the objects
ofthe charity set out in
its governing and the
main activities
undertaken forthe
public benefit in relation
to these objects (include
withi n this section the
statutory declaration
that trustees have had
regard to the guidance
issued by the Charity
Commission on public
benefit) document
Jess Batten continues to fully immerse herself in the life of the church and the
local community itfeels as if she's been here foryearsl Jess and Nick have
been instrumental in supportingthe growth of the Emerge Group.
Ouryoung people continue to grow both in faith, with a number making
commitments to follow Jesus at New Wine last summer and numerically.
Claire has launched "Alert" for the younger youth and "After Hours" for the
older youth either side of the SIX:30 on the first Sunday of the month and they
frequently attract many ofthe young people who 51t together in the service.
As their friendships deepen so does their connectivity with their faith.
We continueto see familiesjoin the church"Prayers with Bears" and an after-
school club both of which have seen'unchurched" families come and build
relationships with us. This breaking down of walls is critical to our
evangelism.
Over 100 of us attended New Wine in the summer. The weather was much
better than last year, so camping was a more pleasant experience several
people came to faith and encountered God in powerful ways. We continue to
pray forthis yearl
One of our focuses recently has been increased connectivity between all our
ministries, and we see more new congregation members worshiping on
Sunda
havin
"joined the dots" from other ministries such as Toddlers and

Alpha. There is still more to do in this area as we constantly seek to meet the
ever-changing needs of our church
In all that we do, the PCC, as trustees, have had regard to the guidance issued
by the Charity Commission on public benefit document.
Summary ofthe main
activities during the year
Ou r activities are:
Regular public worship open to all. administration ofthe sacraments,
including preparation for baptism and marriage; conducting funerals; the
provision of sacred space for personal prayer and contemplation. pastoral
work, includingvisiting the sick and bereaved. Christian teaching through
talks, courses and small groups; taking religious assemblies in schools. youth
work with a Christian ethos. promoting the whole mission of the church
though a range of activities for older people. work with young children and
theirfamilies- parents and toddlers. collaboratingwith our Ecumenical
brothers and sisters in Letchworth on a range of community activities,
including the provision of a Food Bank and The Ark, a drop in centre for
homeless and vulnerable adults. supporting other charities in the UK and
overseas.
Safeguarding
The PCC has complied with its duty under Section 5 of the Safeguarding and
Clergy Discipline Measure 2016 (duty to have regard to the House of Bishops,
guidance on safeguarding children and vulnerable adults).
Financial review
The PCC is committed to maintainingthe following reserves:
Capital Fund- £9,912 representing the PCC'S strategic interest in the
curate's accommodation.
Working Capital reserve- £55,000 equivalent to 3 months expenditure
Brief statement of the
charity's policy on reserves
Financial results
The principal sources of income and expenditure are set out in the financial
statements for the year. The funds available to the PCC atyear-end remain
adequate to achieve its objectives in 2025.
Declaration
The members declare that they have approved the PCC Annual Report above.
Signed on behalf of the PCC
On 22 April 2025
RevJeni McQuaid
Minister
Keith Blundell
Secreta

St Paul's Letchworth
Contents to the financial statements
Year ended 31 December 2024
Page
Statement of f inancial activities
Balance sheet
Notes to the financial statements
Independent examiners report
18

St Paul's Letchworth
Statement of financial activities
Year ended 31 December 2024
Unrestricted
Funds
Restricted
Funds
Note
Total 2024
Total 2023
Income
Voluntary Income
Income from fees and charges
Income from local mission activities
Income from investments
Other
Total incoming resources
197,045
31,001
83,918
50
1,609
'.280,9￿,. ,, ,.., '400,3-
31,051
8,143
1,143
. 237,333
10,435
889
442,514
1,143
322,911
Expenditure
Ministry
Parish share
Support provided to missionaries
Cost of generating fees and charges
Costs of local m ission activities
Buildings and other runnings cost
Total resources used
60,322
96,983
19,678
31,928
4,149
35,000
29,861
96,983
19,678
31,928
. 18,395
35,111
292 279
35,872
18,839
166,773
14,247
iii
Net income/{expenditure)
,,110,727). ,
Transfer between funds
47,200
147,2001
Net movement in funds
Reconciliation of funds:
Total funds brought forward
72,200
24,805
97,006
61,058
Total funds carried forward
.127 637.

St Paul's Letchworth
Balance Sheet
Year ended 31 December 2024
2024
2023
Note
Fixed assets
Tangible assets
Total fixed assets
9,912
9,912
Current assets
Debtors
Cash and cash equivalents
Total curret assets
17,903
129,593
. 147,496
56,621
286,062
342,683
Credltors: amounts falling due
within one year
29,771
9,350
Net current assets
Total assets less current liabilities
127 637
Provisions for liabilities
io
246,239
Total net assets
Funds
Restricted funds
Unrestricted funds
li
li
18,964
108,673
24,805
72,199
Total funds
Approved and authorised for issue by the board on
Signed on behalf of the board of trustees..
Chris Dingwall
Treasurer
Date: 22104/2025

Notes to the financial statements
I Significant accounting policies
Basis of accounting
The PCC is a body corporate and a charity registered with the Charities Commission. The address of the registered
office 15 given in the administrative details section of the trustees annual report.
The charity constitute5 a public benefit entity as defined by FRS 102. The accounts have been prepared in accordance
with Accounting and Reporting by Charities- the Statement of Recommended Practice applicable to Charities
preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and the Republic
of Ireland issued in October 2019, the Financial Reporting Standard applicable in the U K and Republic of Ireland
IFRS 1021, the Charities Act 2011, UK Generally Accepted Accounting Practire and comply with the PCC'S governiiig
document and the Church Accounting Regulation5 2006,
The financial statements have been prepared to give a 'true and fairf view and have departed from the Charities
(Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair vieW. This departure
has involved following the Accounting and Reporting by Charities.. Statement of Recommended Practice applicable
to charities preparing their accounts in accordance with the Financial Reporting Standard applica ble in the UK and
Republic of Ireland (FRS 1021 issued on 16 July 2014 rather than the Accounting and Reporting by Charities: Statement
of Recommended Practice effective from l April 2005 which has since been withdrawn.
The financial statements have been prepared on a going concern basis under the historical cost convention.
The financial statements are presented in pounds sterling rounded to the nearest pound. There ha5 been no change
to the accounting policies (valuation rules and method of accounting) since last year.
Recognition of income
Income is included in the Statement of Financial Activrcies (SOFA) when".
The church becomes entitled to the resources;
The church is virtually certain to receive the resources,. and
The monetary value can be measured with sufficient reliability.
Offsetting
There ha5 been no offsetting of assets and liabilities, or income and expenses, unless required or
permitted by the FRS 102 SORP or FR5 102.
Grants and donations
Grants and donations are only included in the SOFA when the charity has unconditional entitlement
to the resources.
Gift Aid tax reclaims on donations and gifts
Gift Aid receivable 15 included in income when there is a valid declaration from the donor. Any Gift Aid amount
recovered on a donation is considered to be part of that gift and is treated a5 an addition to the same fund

as the initial donation unle55 the donor or the terms of the appea I have specified otherwise.
Gifts in kind, donated services and volunteer help
Gifts in kind, donated services and volunteer help are not included in the SOFA.
Investment income
This is included in the accounts when receipt is probable and the amount receivable can be measured reliably.
Funds
U nrestricted funds are ava ilable for use at the discretion of the trustees in furtherance of the general objertives
of the charity and which have not been designated for other purposes.
Designated fund5 comprise unrestricted funds that have been set aside by the trustees for particular purposes.
The aim and use of each designated fund is set out in the notes to the financial statements.
Restricted funds are funds which are to be used in accordance with specific restriction5 imposed by donors or
which have been raised by the charity for particular purposes. The cost of raising and administering such funds
are charged against the Specific fund. The aim and use of each re5tritted fund is set out in the notes to the
financial statements.
Tangible fixed a55ets
Consecrated land and beneficed property is excluded from the accounts by the Charities Act 2011. Individual tangible
fixed assets costing in excess of £5,000 will be capitalised over the estimated useful life of the asset. Expenditure
below £5,000 is treated as expenditure in the year taking place.
Freehold property represent5 the interest of the PCC in 89 Howard Drive and is carried at cost. Depreciation is
charged at 20A on cost less estimated residual value on a systematic basis over the expected useful life of the asset.
The market value is considered to be not less tha n cost. As the estimated residual value is not less than cost,
no depreciation is provided for.
Debtors
Debtors (including trade debtors and loans receivable) are measu red on initial recognition at settlement
amount after any trade discounts or amount advanced by the charity. Subsequentlyi they are measured at
the cash or other consideration expected to be received.
Cash and cash equivalents
Cash and cash equivalents comprise on ha nd and dema nd deposits that a re subject to an insignificant risk
of changes in value.
Liability recognition
Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation
committing the charity to pay out resources and the amount of the obligation can be measured with
reasonable certainty.
io

Provisions for liabilities and charges
Provisions are recognised when the charity has an obligation at the balance sheet date as a result of a past event,
it is probable that an outflow of economic benefits will be required in settlement and the amount can be reliablv
estimated.
2 Analysi5 of Income
Unrestrlcted
Restricted
2024
2023
Voluntary Income
Covenanted giving
Collections
Donations, gifts and grants
Gift Aid tax recoverable
161,138
3,685
2,804
29,418
2,200
163,338
3,685
83,143
30,797
167,388
3,699
163,305
65,947
80,339
1,380
Total
Voluntary income in 2023 was £400,339 of which £189,833 was attributable to restricted funds and £210,506
was attributable to unrestricted funds.
Income from fees and charges
Weddings and funerals
Church hall lettings
2,288
28,713
50
2,338
28,713
4,317
24.614
Total
Income from fees and charges in 2023 was £28,931 of which £150 was attributable to restricted funds
and £28,781 was attributable to unrestricted funds.
3 Expenditure Analysis
Unrestricted
Restricted
2024
2023
Ministry
Clergy
Children and families
Youth work
8,589
23,793
27,941
25,000
2,311
2,550
33,589
26,104
30,491
28,797
24,278
22,360
Total
Expenditure on ministry in 2023 was £75,435 of which £25,854 was attributable to restricted funds and
£49,581 wa5 attributable to unrestricted funds.
li

Unrestricted
Restrlcted
2024
2023
Buildings and other running costs
Church building
Equipment non capital and maintenance
Administration costs
Independent examiner fee
11,5921
4,893
30,859
840
11,5921
5,004
30,859
840
76,365
57,136
32,432
840
iii
Total
Expenditure relating to the Church Building for 2024 totalled £17,910. The negative expense reflects the
reversal of the provision totalling £19,502 for the North Aisle Roof. See Note 10 for further details.
Expenditure on buildings and other running costs in 2023 was £166,773 of which £50,466 was attributable to
restricted funds and £116,306 was attributable to unrestricted funds.
4 Staff costs
2024
2023
Staff Costs
Wages and salaries
Social security costs
Pension costs
69,706
iii
4,183
60,110
3,848
Total
St Paul's contributes 6% of salaries to employee personal pension schemes. No employees received total
employee benefits (excluding employer pension costs) of more than £60,000.
Average number of employees in the year:
No.
Ministry team
Administration
Total
5 Trustees, remuneration and expenses
Members of the PCC received no fees, allowances or travelling expenses for serving on the PCC12023 same).
During the year, the PCC entered into a Locally Supported Ministry agreement with the Diocese relating to
the Associate Vicar, Nicholas Smith, who is a member of the PCC. The total contribution from the PCC
towards this post for this financial period was £31,913 which was made up of payroll costs of £20,002 (paid
to the Diocese), including pension of £3,405 and payments to the Associate Vicar towards housing costs of
£11,910. The Diocese provided a £25,000 grant in the year to the PCC to support the annual costs of the
appointment of the Associate Vicar.
6 Tangible assets
2024
2023
Freehold property
Cost at l January 2024
Cost at 31 December 2024
9,912
9,912
12

7 Debtors
2024
2023
Trade debtors
Gift Aid tax recoverable
Taxation and social security
Other debtors
Prepayments and accrued income
16,083
56,463
41
1,821
117
8 Cash and cash equivalents
2024
2023
Short term deposits
Cash at bank and in hand
118,335
11,258
231,697
54.365
Total
9 Creditors and accruals falling due within one year
2024
2023
Trade creditors
Accruals and deferred income
Other creditors
1,388
24,815
3,568
231
9,081
38
Total
10 Provisions for liabilities
2024
2023
Balance at the start of the reporting period
Amounts added in current period
Amounts charged against the provision in the current period
Unused amounts reversed
Balance at the end of the reporting period
246,239
220,000
56.514
30,275
226,737
19,502
The provision carried forward reflects the total estimated costs required for the entirety of the necessary works
to the church roof as detailed within the Quinquennial report dated June 2021.
The provision had been charged to the General Fund. Donations and grants raised during the Raising
the Roof" fundraising campaign were initially recogni5ed within the Buildings Fund and were subsequently
transferred to the General Fund, where the provision had been recorded.
A total of £245,928 had been raised as part of the Raising the Roof, campaign (including £47,200 in grants
and donations this financial year). The PCC had also allocated £27,702 from General Fund reserves to cover
13

any shortfall should the costs of the repairs exceed the amount raised through the campaign.
The repairs were completed during this financial year, with the total repair work costing £257,012.
As the amount and timing of the remaining costs are now known, the provision has been written down, and
a current liability of £15,518 has been recorded, consisting of outstanding professional fee5 and retention for
for the construction work.
The Church Building expense account has been credited £19.502 this year to reflect the difference in the
expected expense of the repair work recorded of £276,514 in previous financial years compared with
the actual expense of £257,012.
11 Fund reconciliation
Unrestrlcted funds
Fund Name
Balance at
0110112024
Balance at
3111212024
Type
Income
Expenditure
General Fund
Ca pital
Working Capital
Legacy
Unrestricted
Designated
Designated
Designated
11,739}
9,912
55,000
9,028
284,533
248,061
34,733
9,912
55,000
9,028
Fund Name
Balance at
0110112023
Income
Expenditure
Balance at
3111212023
Type
General Fund
Capital
Working Capital
Legacy
Unrestricted
Designated
Designated
Designated
130,3831
9,912
55,000
340,583
311,941
(1,7391
9,912
55,000
9,028
10.000
972
Capital fund represents the cost of the Church's equFty interest in 89 Howard Drive.
Working Capital reserve represents approximately 3 months, costs, excluding funded building works.
The changes within the General fund represent the excess of income and endowments over expenditure.
14

11 Fund reconciliation (continued)
Restrirted funds
Balance at
0110112023
Balance at
3111212024
Fund Name
Type
Income
Expenditure
Associate Vicar Grant
Audio Visual Equipment
Buildings
Buildings (Provision)
Children's Welfare
Children's Work
Church Holidays and Retreats
Community Café
Connect Diocese
Flowers
Home Worship Packs
Little Eden
Luncheon Club
Toddlers
Uniform Bank
Welfare
WLTDO
Youth Worker
Restricted
Restricted
Restricted
Restricted
Restricted
Restricted
Restricted
Restricted
Restricted
Restricted
Restricted
Restricted
Restricted
Restricted
Restricted
Restricted
Restricted
Restricted
3,125
35
25,000
138
47,200
25,000
iii
3,125
61
47,200
147,200}
554
3,094
2,889
2,623
62
73
154
47,200
75
3,869
4,593
2,496
629
4,164
5,631
4,297
62
308
155
40
1,842
1,714
18
2,120
323
343
2,799
1,851
821
50
50
285
51
40
2,193
1,416
18
1,766
311
585
4,096
788
3,745
1,086
354
46
2,508
35
2,750
15

11 Fund reconciliation {continued)
Restricted funds
Fund Name
Balance at
0110112023
Type
Balance at
3111212023
Income
Expenditure
A550ciate Vicar Grant
Restricted
Audio Visual Equipment
Restricted
Buildings
Restricted
Buildings (Provision)
Restricted
Children's Welfare
Restricted
Children's Work
Restricted
Church Holidays and Retreats
Restricted
Community Café
Restricted
Connect Diocese
Restricted
Energy Fund
Restricted
Fabric Fund
Restricted
Fabric Fund (Transfer to General Restricted
Flowers
Restricted
Home Worship Packs
Restricted
Little Eden
Restricted
Luncheon Club
Restricted
New Bibles
Restricted
Refreshments
Restricted
Toddlers
Restricted
Uniform Bank
Restricted
Warm Space
Restricted
Welfare
Restricted
WLTDO
Restricted
Youth Worker
Restricted
25,000
86
21,875
86
3,125
35
56,829
(56,8291
629
4,164
5,631
4,297
62
35
56,829
56,829
171
4,528
3,043
1,466
45
2,279
50,605
43,145
250
140
2,899
2,112
650
272
802
50
3,276
5,948
5,493
107
1,279
750
5,416
2,726
270
1,000
93,750
43,145
143,1451
308
155
40
1,842
408
295
2,940
1,237
150
2,718
650
272
651
1,865
18
755
2,120
22
681
1,714
18
755
2,120
323
343
738
898
437
1,235
The building fund is restricted to major build ing works, including the major works arising from the
Quinquennial report.
12 Analysis of net assets between funds
Designated
Funds
Restricted
Funds
General funds
Total 2024
Fixed a55ets
Current assets
Creditors a nd provisions
Transfer5 between funds
Total net assets
9,912
64,028
9,912
147,496
129,7711
17,304
129,7711
47,200
66,164
{47,2001
Total
16

Designated
Funds
Restricted
Funds
General funds
Total 20Z3
Fixed assets
Current assets
Creditors and provisions
Transfers between funds
Total net assets
9,912
64,028
9,912
342,682
1255,5891
153,875
{255,5891
99,973
124,779
199,9731
Total
13 Transactions wlth related parties
The Church of England and its Diocese in St Albans is a related party, Payments were made to the
Diocese of St Albans as follows:
2024
2023
Parish Share
96.983
90,313
Total
Parish share is a contribution to the running costs of the Diocese and include5 M inistry stipendiary
costs.
2024
2023
Wedding and funeral fees
Total
1,892
1,236
Diocesan fees are collected in full as part of the fees charged. PCC fee income is included in note 2:
income from fees and charges.
The accounting treatment for wedding and funerals has changed to better reflect the nature of the transactions,
whereby the agent (the PCC) retains a fee Irecognised a5 income) after collecting fees (recorded as a liability)
on behalf of the principal (the Diocese of St Albans}.
The previous treatment recognised all fees received as income, and amounts due to the Diocese as an expense.
The comparable figures under the previous accounting treatment would be:
2024
2023
Wedding and funeral fees
Total
4,230
4,317
Voluntary income includes donations from church members, including PCC members. Donations received
without conditions from PCC members totalled £25.680.
Church members, including PCC members, are reimbursed for costs incurred whilst helping with
church activities.
A trustee is employed by the PCC as Associate Vicar. Refer note 5 for details.
There were no other transactions with related parties.
17

INDEPENDENT EXAMINER'S REPORT
to the Trustees of St Paul's Letchworth
I report to the Charity Trustees on my examination of the accounts of the charity for the year ended
31 December 2024, which are set out on pages 7 to 17.
Responsibilities and basis of report
As the Charity's Trustees you are responsible forthe preparation of the accounts in accordance with the
requirements of the Charities Act 20111'the Act'l.
I report in respect of my examination of the charitls accounts carried out under Section 145 of the Act and
in carrying out my examination I have followed all the applicable Directions given by the Charity
Commission under Section 145151(b) of the Act.
Independent ExamSner's Statement
Your attention is to drawn to the fact that the charity has prepared the accounts in accordance with
Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting
Standard applicable in the U K and Republic of Ireland IFRS 102} in preference to the Accounting and
Reporting by Charitie5: Statement of Recommended Practice issued on l April 2005 which is referred to in
the extant regulations but has since been withdrawn.
We understand that thi5 ha5 been done in order for the accounts to provide a true and fair view in
accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on
orafter l January 2015.
Since the charity's gross income exceeded £250,000 your examiner must be a member of a body listed in
section 145 of the Act. I confirm that l am qualified to undertake the examination because l am a member
of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.
I have completed my examination. I confirm that no material matters have come to my attention in
connection with the examination giving me cause to believe that in any material respect:
accounting records were not kept in respect of the charity as required by section 130 of the Act; or
the accounts do not accord with those records; or
the accounts do not comply with the applicable requirement5 concerning the form and content of
accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement
that the accounts give a 'true and fair view, which is not a matter considered as part of an
independent examination.
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I have no concerns and have come across no other matters in connection with the examination to which
attention should be drawn in this report in order to enable a proper understanding of the accounts to be
reached.
RACOXFCA
Miller & Co. Chartered Accountants
5 Imperial Court, Laporte Way
Luton, Bedfordshire
LU4 8FE
Date:
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