## **Trustees' Annual Report for the period** Period start date Period end date Day Month Year Day Month Year **From 01 01 2020 To 31 12 2020** ## **Section A Reference and administration details** ~~ee~~ **Charity name**[The Parochial Church Council of the Ecclesiastical Parish of St ] Andrew’s Shifnal. **Other names charity is known by** St Andrew’s Church, Shifnal **Registered charity number (if any)** 1133242 ~~Po~~ **Charity's principal address** The Vicarage, **Charity's principal address** (eg. Address of the church or church office) Manor Close, Shifnal Shropshire **Postcode TF11 9AJ** ## **Names of the charity trustees – Members of the PCC - who manage the charity** |**Trustee name**|**Office (if any)**|**Dates acted if not for whole year**| |---|---|---| |Potts Susanne
~~GG~~
~~pe~~|Secretary
~~GG~~|~~GG~~| |Tanner Sue
~~pe~~|Church Warden|Resigned October 2020| |Etheridge Roger
~~pe~~
~~Ge~~|Deanery Synod
~~Ge~~|Resigned April 2020
~~Ge~~| |Real Gavin
~~GO~~
~~pe~~|~~GO~~|~~GO~~| |Nash Alan
~~pe~~|Co-opted|Resigned April 2020| |Rogers Desmond
~~pe~~
~~Ge~~|Treasurer
~~Ge~~|~~Ge~~| |Shaw Tracy
~~ee~~|Treasurer
~~ee~~|Resigned October 2020
~~ee~~| |Thorneycroft Jayne
~~GC~~|Authorised Local Minister
~~GC~~|~~GC~~| |Flemming Debra
~~Ge~~|Deanery Synod
~~Ge~~|~~Ge~~| |Purser Robert
~~GC~~|Church Warden
~~GC~~|~~GC~~| |Senior David
~~Ge~~|Chair Church Fabric Committee
~~Ge~~|~~Ge~~| |Flemming Stuart
~~Ge~~|Deanery Synod
~~Ge~~|~~Ge~~| |MacLean Malcolm
~~es~~|Lay Vice Chair
~~es~~|~~es~~| |Revd Sally Day
~~GO~~|Ex Officio
~~GO~~|~~GO~~| |Lambourne Janet
~~Ge~~|Church Warden
~~Ge~~|Elected October 2020
~~Ge~~| |Wilson Barker Linda
~~GC~~|Co-opted
~~GC~~|Resigned October 2020
~~GC~~| |Kettlewell Judith
~~Ge~~|Deanery Synod
~~Ge~~|Resigned April 2020
~~Ge~~| |Shaw Revd Mike
~~Ge~~|Ex Officio
~~Ge~~|~~Ge~~| |Etheridge Olivia
~~Ge~~|~~Ge~~|~~Ge~~| |Humphrys Peter
~~es~~|~~es~~|~~es~~| |Blake Susan
~~a~~||Elected October 2020| |Hooper Kelly
~~a~~||Elected October 2020| |Riddett Martin
~~ee~~|~~ee~~|Elected October 2020
~~ee~~| |Ackroyd Wendy
~~a~~||Elected October 2020| **TAR** December 2020 1 **Section B Structure, governance and management** **Description of the charity’s trusts** Type of governing document Parochial Church Council Powers Measure (1956) as amended, and Church (eg. trust deed, constitution) Representation Rules that came into effect on 2 January 1957. How the charity is constituted Church Representation Rules 2 January 1957 (eg. trust, association, company) Trustee selection methods - Elected - (eg. appointed by, elected by) ## **Public Benefit Statement (Mandatory information)** **Summary of the main activities undertaken for the public benefit in relation to these objects (include within this section the statutory declaration that trustees have had regard to the guidance issued by the Charity Commission on public benefit)** The trustees of the Charity are aware of the Charity Commission’s guidance on public benefit in The Advancement of Religion for the Public Benefit and have had regard to it in their administration of the Charity. The trustees believe that, by promoting the work of the Church of England in the Ecclesiastical Parish of Shifnal it helps to promote the whole mission of the Church (pastoral, evangelistic, social and ecumenical) more effectively, within the Ecclesiastical Parish, and that in doing so it provides a benefit to the public by: - Providing facilities for public worship, pastoral care and spiritual, moral and intellectual development, both for its members and for anyone who wishes to benefit from what the Church offers; and - Promoting Christian values and service by members of the Church in and to their communities, to the benefit of individuals and society as a whole. ## **Additional governance issues (Optional information)** ## Induction and training of new PCC Members: You **may choose** to include additional information, where relevant, about: - policies and procedures adopted for the induction and training of trustees; - the charity’s organisational structure and any wider network with which the charity works; - relationship with any related parties; - trustees’ consideration of major risks and the system and procedures to manage them; (Put your Risk Assessment Policy here) There is an induction booklet for the new intake of PCC members, based on the resource book – “The ABC of the PCC” and links to the diocesan website resource section, and if needed, each new trustee will be assigned a mentor for an initial period. ## Sub Committees: There are a number of sub-committees to the PCC covering Fabric, Finance, Ministry Leadership Team, Pastoral Care, Hospitality & Social . ## Risk Management: Risk is managed by a number of different bodies within the PCC. Financial risk is assessed and monitored by the Finance Committee Physical property risks are assessed and managed by the Fabric Committee Health and safety risks are managed by the Health and Safety Officer. Child and vulnerable adult protection risks are managed by the Child Protection Officer **TAR** December 2020 2 ## **Section C Objectives and activities** The PCC is committed to enabling as many people as possible to worship at our church and to become part of our parish community at Shifnal The PCC **Summary of the objects of the** maintains an overview of worship throughout the parish and makes **charity set out in its governing** suggestions on how our services can involve the many groups that live within **document** our parish. Our services and worship put faith into practice through prayer and scripture, music and sacrament ## **Additional details of objectives and activities (Optional information)** You may choose to include further statements, where relevant, about: - policy on grantmaking; - policy programme related investment; - contribution made by volunteers; ## **Section D Achievements and performance** **Summary of the main achievements of the charity during the year** For obvious reasons 2020 was a challenging year and like all other Charities so too for our Church. We had been anticipating an upsurge in Weddings in 2020 but these did not take place. All our main fundraising events, bar one, were cancelled and so the significant contribution these make to Church Funds was also lost. The Diocese sought to mitigate these shortfalls by reducing our Parish Share by 6 weeks contributions and also suspending loan repayments on our loan for the Sound and Vision System. Even so your PCC found it necessary to draw down some of the money we received for the sale of the land. We invested a further £12405 in the Sound and Vision System which has been much needed in the strange circumstances we find ourselves in; and completed the contracted repairs to our Organ at a cost of £22,026. We benefitted from £5685 capital growth on our investments, so the Accounts show a net result of £28,789 loss. We are grateful for some very generous donations by individuals recognising the plight of our church in these times. Adjusting for the expenditure on the Sound and Vision System and the Organ and ignoring the growth in our investments, we made a small profit of £1,000 on the general running of the Church. **TAR** December 2020 3 ## **Section D Achievements and performance (contd.)** Covid19 In March 2020 we took steps (in line with government instruction) to help contain the outbreak of COVID-19. This included the temporary suspension of all physical gatherings and we have had to change how we operate. The Ministry **Summary of the main objectives** Team has maintained regular online services and we have **of the charity planned in the** continued to provide pastoral care for our congregation and **following year** wider community through telephone support. The church was opened again in July 2020. The PCC are carefully monitoring income which has been profoundly affected, along with expenditure and are taking measures to mitigate the impact on the charity’s free reserves. ## **Section E Financial review** **Brief statement of the charity’s policy on reserves** Our unrestricted funds going forward will be designated by the PCC for a number of pressing issues. There is considerable stonework to be repaired on the south elevation of the church; there are salary costs to be supported, and there are increased costs of administration going forward. **Details of any funds materially in** none **deficit Further financial review details (Optional information)** You **may choose** to include additional information, where relevant about: - the charity’s principal sources of funds (including any fundraising); - how expenditure has supported the key objectives of the charity; - investment policy and objectives including any ethical investment policy adopted. **TAR** December 2020 4 ## ~~ee~~ **Section F Other optional information** **Acknowledge any large Grants or donation in this Section. Acknowledging a large Grant in your TAR may be a condition of acceptance** ## **Section G Declaration** ~~ee~~ **The trustees declare that they have approved the trustees’ report above.** **The trustees declare that they have approved the trustees’ report above. Signed on behalf of the charity’s trustees Signature(s)** ~~woe |~~ **Full name(s)** Christopher Thorpe Susanna Potts **Position** Chair Secretary (eg Secretary, Chair, etc) ~~|~~ **Date** 20/04/2021 (eg. Date of the APCM) ~~PO~~ **Signed on behalf of the charity’s trustees** **TAR** December 2020 5 ST. ANDREW'S CHURCH SHIFNAL ANNUAL REPORT AND FINANCIAL STATEMENTS OF THE PAROCHIAL CHURCH COUNCIL For the Year Ended 31st December 2020 REGISTERED CHARITY NUMBER 1133242 Incumbent Reverend Prebendary C. Tho The Vicarage Manor Close Shrfnal Shropshire TF11 9AJ Inde ndent Examiners D Driscoll MBA ST. ANDREWS CHURCH SHIFNAL ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020 CONTENTS Page Numbor Statement of Finanaal Ath"vrb"es Statement of Asse15 arKI ￿abilItieS 3to9 Notes to the Fina￿￿al Slalemerts 10 Independent Examinws Report pa￿$￿ of SL Andravfs Shifnal Financial Ststomonts for the Ygar End•d 31 December 20X+ st*ement of Financial Athltles Page 1 Totsl Funds 2020 Total Funds 2019 Funds Funds Fund5 Incorning Resources Donaticms and LegacEs Charitable ActNites Other Trading Activites Invesbnents 95,87 14,304. 5.913- 118- 95,988- 19.634- 5,91> 4,11& 125,650- 125.751. 38.198- 6,76> 4.921- 175.63> 5.330- 2d 3.681. Totsl 116.472- 5.498- 3.681. Re8ourc88 Expended RaisirYJ Funds r•*able Activthes 4,658- 155,46> 160,124- 7,9 216,385- 224,321- 3b 150.017- 154.676- Totsl 5.448- Net gainlllo$sesl on investm8nt 5.6 5685 12934 Net IncomollEypenditur81 -38.204- 3.681- -34,474- -35,754- Transfer betsveen Funds NetAIov8rnents In Fund$ .38.204. 9.3 -28,789- -35754 Total Funds Nfwd11$t Jan 20201 137,5 -11,369- 142.822- 268.993- 304.747- Totsl Fund8 cltwd131*t D8c 20201 99,336- -11.32 152.1 240.2 268.993- Parish of Sl. Andrew's Shifnal Financial Ststsments for the Year ended 31 December 2020 Page 2 Statement of Assets and Liabilitses Totsl 2020 Total 2019 Flxed Assets Tangible Assets Investment Assets 5(a) 51b) 152188 142822 Current Assets Bank current account CBF deposit fund Stock Debtors 47759 68585 3000 9079 55259 86527 3000 21475 128423 166261 Liabilities due in one year Sundry Creditors Di0￿san Parish Share 18904 18586 18904 18586 Liabilities due in more than 1 year Diocesan Loan 21504 21504 Total Net Assets 240203 268993 Parish Funds Unrestricted Funds Restricted Funds EndowTnent Funds 2020 2019 99335 -11320 152188 137540 -11369 142822 Total 240203 268993 Tbe attached noles form part of these finaneial statements Porb8h of St Andrews Shifnal Financial Statements for the Year Ended 31 December 2020 page 3 Accountin Policies The finanaal statements have been pTepared in accordan(* the Statem8nl of Rewmmended Pw3dice for Chairties (SORPI and applicab￿ acu)unb"ng standards IFRS102} The finanaal stat8ments have been Prepared Und￿th8 historical cost o)nven1i￿.The finanual stsleff*nts indude all assets and liabilit'es for which the PCC is reskM)nsible in law. They do not include the accounts of church groups that owa their main affiliat•)n to arK)ther tKxly nor those that are inforrnal gatherings of Churth members. Dèscri of Funds Re8tricted funds comprBe of e￿MentS :_ a) income frotn trus15 or endowments whid) may be expended only on those restricied objects provided in the terms of the b} donations or grants received for a spectfic object or invste(I by the PCC for a ¥)erific object. The funds may only be object for whth they *ere gwen. Any balan￿ remaining unspent at the end of each year musl be carried forward as a The PCC does not usualty invest separatdy for each ftsThJ. Where Ihere is no separ* investmen( interest is apportio on an average balance basis. Unr¢8tri¢tsd funds are income fvnds which are to be sp*)t on the PCC'S general pury)0se. Incomin Resourcos Planned givin9. collecbons and donat•)ns are recc*Jnised %then rec8wed. Tax refiJThJs 8re recy)gnised when the ino)ming which they reLqle Ès received. Grants and Legacies are acccwJnt•d for when Ihe PCC is kgally 8ntiUed to the amiMJnts due. Dmdends are accounted for interest is acCrl￿d. All other incom8 is recLyJnised vthen it is rewvable. in￿ming resour(*s are aclounted for gross. Resources Ex ended Grants and donations are accounted for ￿en paid ow. or ￿en 8vrarded. rf that a44ard ¢reates a binding or constructive on the PCC. The diocesan pacish shar¢ is acwunted for wha) due. Amgunts receNed speuficalty for mission are dealt with as All other expenditure 15 generalty rwnised when it ts incurred and is ac(x)unl¢il for gross. Fixèd AsBets Consecrated and benefiee property is not indude¢J from the ￿Tr)Unts by s.1012}la)&ICI ofthe Charstses Act 2011. M0vea￿e church fumishings held by the Vicar and Chur¢hw8rden8 on special trust for the PCC and which require a are Inal￿nable propèrty, listed in the Church's inventory, can be inspected {at any reasonable tirnel. For anything acquired prior to 2000 there is insuffic*nt cost infomatKJn available and such assets are not valued in the financi81 stslemenls. Parish of St. Andrew's Shifnal Notes to the Financial Statements for the Year Ended 31 December 2020 Page 4 EntJownm8nt Funds Total Fund5 2020 Total Fund5 2019 Income and Endowments from: Fund5 Fund5 Donation5 and Legacies Vtsluntarylncom&Recwpts Tax affiiienl planned giving 59.729 59.729 58,295 Collections at services 1,413 1,413 4,284 All other giving and voluntary receipts w)dudin9 special appeals 19.770 118 19.888 47,641 Gift AKI Recovered 14,956 14,958 14,281 Legaaes received 1,250 95.870 118 95,988 125,751 Charitsble Activities Church ActlvlY•s 11 St8tulory Fees Iretained by PCCI 8,809 5,330 14.139 14.139 Fetes and other fundraising 5,495 5,495 16,673 14,304 5,330 19,634 38,198 Unrestrlctod Funds R8siriclpd Fund5 Total Funds 2020 Total F¢Jnds 2019 FuTrJs Other Trading Activites Acttvitles for Genwatlng Fund 12 Church Hall Hire 315 315 785 12 Parish Magazine 5,598 5,598 5,978 5,913 5.913 6,763 Part8h ol SL Andrew's Shifnal Notes to the Finanelal Ststwnents for the Year Ended 31 December 2020 Page 5 Investments io Bank Inte￿$t and Oividends 3,681 4,115 4,921 3,681 4,115 4,921 Total 116.472 5,498 3,681 125,650 175,633 Parish of St. Andrew's Shifnal Notes to the Financial Ststements for the Year Ended 31 December 2020 Page 6 Unrestricted Funds Endownment Furxts Total Fund& 2020 Total Fund& 2019 EXPENDITURE ON: Fur¥J5 Raising Funds 17 Costs olGenw•iing Incon Fetes and other fvndraising 4.6 4,658- 7,936- 4,658 7,936 Charltablt Activities 3b Church Athilies 18 mission gNitYJ and don81ions 33> 19 Diocesan Parfsh Share 59,8 59, 67,552- SalarieslW&Jes 21.9)5- 21,9)& 19,938- 21 Clergy and Staff Expenses 4.61 5.33( 9.949- 14,112- Church Expenses 22 Church running ex￿se$ 14.822- 14.822- 20,947- Church utility bills 5.38 5.386- 6.41* M8JorCapit41 Eypenditure 27 Church repairs 9,12 9.12& 4.802- Sound at)d Vision 12,40 12.40& 2,95 Organ 21. 11& 22,026- 41.308- Brooke Room 37.738- Loan Interest 282- 150,017 5.448 155.465 216,385 Total 154,676- 160,124- 224,321- Parish of St AndreV￿ Shlfnal Notes to the Financial Statements year end¢d 31 December 2020 Page 7 2020 2019 41al Staff Costs Salaries 21,905 19,938 During the year the PCC employ&J 8 Parish Adrninistralor 2 Assistants an Organist and a Cleaner 41b) PCC Costs There were no other transactions made in ￿SpeCt of PCC members. No PCC member receNed ￿M￿neratIOn efit or reimbursement of travelling or other expenses. 51a} Fixed Assets There are no Fixed Assets PaTrl$h of SL Andrews Shrfnal Pago 8 Not8s to the Finan¢ial Statsm8nts forth8 Year Endo<131 D•eernb8r 2020 51bl In¥￿tMOnts .JaFYJ GaiTr5llnthttstl 31-Dec.20 End￿￿￿Entf￿n InVestm￿ts 142.822 9.366 152.188 6 Liabilities 2020 Amoutrrfs fathng du• In oneyear Parish Share Other Creditors 18.904 18.904 7 Analysis of Net Ass•ts General Unrestrkt Funds Funds Fund$ Totsl Frxed Assets Investrnent Assets Current Assets Long term liability 152.188 152.188 109.519 -21.504 240.203 10.184 -21 504 -11 320 99,335 152,188 8 Funds Reconcilation T¥4nsf•r* J*fv*) 137.540 Fund¥ D￿.20 UnreSbic￿j Funds 116.472 154.676 99,335 Restrthd Furvj M Pm ￿1 FkMw5 Stone Repairs and VIsK)n g8n Fund 41 9.238 49 9.277 39 42 42 812 21.504 813 21,504 Endthment Fund$ 134.088 6.734 143,454 6,734 2000 240.203 M Bnr* Ball Trus1 Totsi Fund% 268.993 125.888 154.676 Parish of St. Andrw/s Shifnal Page 9 Notes to the Financial Statements for the Year Ended 31 December 2020 9 SOFA Comparatives Unrestrlcted Funds Restricted Funds Endowrnent Funds Totsl Funds 2019 Incoming Resources Donat￿n$ and Le&a￿e5 Charit¥Ne ACt￿ltIeS Other TradingActivites Investmeftts 105.35& 29.987- 6.76> 8T7. 20.3 8.211- 125,751- 38,198- 6,763- 4.921- 2b 2d 3.854- Extraordnary Item LaNJSale T+Jtal 142.982- 28.797- 3.854- 175,633- Resources Exwded R¥i5jnE Fund5 Ch3rit3ble AciNiO 7,93 204.320- 212.2 7.9 216.38& 224.321- 3b 8.211- 8.211- 3.85 3,85< Tt*al NetEainlllosseslon inb*stsnErt 12.934 12.934- Net Inc(xnel(Expend￿Yr¢] 274- 12, -35,754- TranslerbeNv¢en Funds 31.1 -31,196 NetMov4monts In -38,078- -10.61 12.9 -35,754- Total Funds blfvld Ilstjan 20191 175.618 -759 129.888 304.747- Total Fuftds clfwd13tst Oet 20191 137.5 -11,36 142,822- 268.993- Parish of St. Andrèw's Sh[1￿1 Pagg 11 Flnancial Statements approval The Financtal Statements set out on pages 1 to 9 We￿ approved by the folkmng at the PCC meeb.ng hekl on CHURCH WARDEN ROBERT PURSER... CHURCH WARDEN SUE TANMER VICAR REVO. PRE8ENDARY CHRISTOPHER THORPE ..................................... Independent Examlners Report to the Trustees of SL Andre￿$ Church. Shifnal I report to the trustees on my examination of the ac(Dunts of St Andrews Church. Shrfnal for the year ended 31 December 2020. Responsibilities and Basis of Report As the charity trustees of the church you are responsible forthe preparation of accountsirs accordance with the requirements of the Charities Act 2011. The trustees consider that an audit is not needed for this year and that an independent examination is required. I report in respert of my examination of the church accounts, carried out in accordance with section 145 of the Charities Act 2011 and in carrying out my examination I have followed all applicable directions given by the Charity Commission. Independent Examinerf$ Ststernent 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 materials respect: l Accounting records were not kept as required by section 130 of the Charities Act 2011. 2 The accounts do not accord with those records. I have no concerns and have come across no matters in connertion with the examination to which attention should be drawn in this report in order to enable a proper understsnding of the accounts to be reac Name.. Darren Driscoll MBA Date.. 6 April 2021 Date: 1010212021 Time: 18:47:57 SLAndrews PCC Shifnal Balan￿ Sheet Page: From: To: Month I, January 2020 Month 12, December 2020 Chart of Atcounts: Default La￿lt of Acc(xJnts [PARTIAL] Year to Date Flxed Assets Investments 9,366.11 152,188.01 9,366.11 152,188.01 Current Assets Stock Debtors Bank Account 3,CK)O.00 9,079.30 116,344.03 (12,395.87) (12.395.87) 128,423.33 Current Uabllltles gditors .' Short Temi .K Account 317.41 13,865.34 18,9)4.10 14,182.75 (26,578.62) (17,212.51) 18,904.10 109,519.23 261,707.24 Current Assets less Current Liabilities: Total Assets less Current Liabilities: Long Term Liabilities Creditors .' Long Term 21,504.41 21,504.41 240,202,83 Total Assets less Totsl Liabilitie&' {17,212.51) Capital & Reserves Funds P & L Account 268,991.70 (28,788.87) (28,788.87) (28.788.87) 240,202.83 Date: 1010212021 rime: 18:45:34 SLAndrews PCC Shifnal Profit and Loss Page: From: To: Month I, January 2020 Month 12, December 2020 Chart of Accounts: Default Laywt of Accounts [PARTtAL] Year to Date Sales Donations 91,Ck57.89 14,139. 16,328.43 9,PJ9.31 91,067.89 14,139.C(J 16,328.43 9,799.31 other Income Investment Income 131,334.63 131,334.63 Purthases Direct Expenses ars Fees to LDBF Parish Share servi￿ Expenses Magazine Eyn5es 5,330.00 59.846.00 317.28 2,083.17 5,330.CKJ 59,846.CXJ 317.28 2,083.17 67,576.45 67,576.45 Gross Profitl{Loss): Overheads 63,758.18 63,758.18 Support Costs - Rent and Rates Support Costs - Hea¢ Light and Pow Support Costs - Travelling ExFenses Support Costs - Telephone Computer Support Costs - Maintenan Support Costs - General Ex￿nseS Management & Admin - Bank Charges and >¥nagement & Admin - Gross Wages ,'Idnagement & Admin - Telephone and Fax Insurance Jund and vi￿onI Chairs Subsuiptions and Li￿n Gross Wages Parish Administrator Assistant 2 Refreshments Expenses re Sundry Fundraising Choir and Organist Bell Ringers 118.17 5.267.82 2,6￿.46 1,928.04 13,468.10 710.80 118.17 5,267.82 2.690.46 1,928.04 13,468.10 710.80 16,510.51 935.20 16,510.51 935.20 5,796.52 12,404.65 1.910.57 600. 87, 2,488.26 27,345.95 195.Tr) 5,796.52 12,404.65 1,910.57 87.IXJ 2,488.26 27,345.95 195.00 92,547.05 92,547.05 Net Profitl(Loss): (28,788.87) {28,788.87) Independent Emaminers Report to the Trustees of St. Andre￿$ Church. Shifnal I report to the trustee5 on my examination of the accounts of St Andrew's Church. Shifnal for the year ended 310ecember 2020. Responsibilities and Basis of Report As the charity trustees of the church you are responsible for the preparation of accountsin accordance with rhe requirements of thè Chartties Act 2011. The trustees ronsider that an audit 15 not needed for this year and that an independent examination 15 required. I report in respect of my examination of the church accounts, carried out in accordan￿ with 5ertion 145 of the Charities Att 2011 and in carryin8 Out my examination I have followed all applicable dirertions given by the Charity Commission. Indepèndent Examinerfs Statement I have completed my examination. I corifirm that no material matters have come to my attention in connettion with rhe examination giving me cause to believe that In any maEerials respect.. l Accounting records were not kepi as required by section 130 01 the Charitie5 Act 2011. 2 The accounts do not accord with those records. I have no concerns and have come across no matters in connection with the examination tL) which attention Should be drawn in this report ift order to enable a proper understanding of the accounts to be reac Name.. Darren Driscoll MBA Date.. 6 April 2021