2023-12-31-accounts - The Parochial Church Council Of The Ecclesiastical Parish Of Christ Church Weston-Super-Mare

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Notes to accompany the Accounts: End of December 2023

General Fund Summary for 2023

The PCC set a break-even General Fund budget for 2023.

Income was budgeted at £159,652. Actual income was £164,016. Details are shown below.

Budget Name	Budget	Actual	Variance
GF01 Donations	4,101	7,535	3,434
GF02 Grants	-	-	-
GF03 Legacies	1,000	-	-1,000
GF04 Church Collections	108,317	105,589	-2,727
GF05 Tax Recovered	23,219	22,444	-776
GF06 Church Events Income	-	-	-
GF07 Fund Raising	1,144	1,870	726
GF08 Baby & Toddler Group Income	1,046	1,132	87
GF09 Church Activities Inc	2,469	4,307	1,838
GF10 Investment Income	528	1,940	1,412
GF11 Letting Income	12,504	12,535	31
GF12 Parochial Fees Received	4,273	5,656	1,383
GF13 Voluntary Receipts - Mission	200	127	-74
GF14 Reimbursements	852	882	30
Income - totals	159,652	164,016	4,364

Donations were broken down as
Other Donations £5,647
o Online donations £1,888
Church Collections were broken down as o Card donations £728 o Bankers Orders £101,133 o Plate Cash eligible for Gift Aid £2,902 o Plate Other £826
Church Collections were broken down as

Expenditure was budgeted at £159,652. Actual expenditure was £161,990. Details are shown below.

Budget Name	Budget	Actual	Variance
GF51 Mission & Outreach	10,623	10,623	-
GF52 Family Youth Children Ministry	2,190	1,459	731
GF53 Baby & Toddler Group Expenditure	995	994	0
GF54 Church Activities Exp	981	3,677	-2,696
GF55 Church Service Expenses	1,147	1,060	87
GF56 Church Events Exp	100	66	34
GF57 Fund Raising Costs	-	117	-117
GF58 Energy, water & Insurance	9,388	9,852	-464
GF59 Admin expenses	6,392	4,896	1,496
GF60 Independent Examination Fee	60	55	5
GF61 Repairs & Maintenance	5,401	4,816	586
GF62 Parochial Fees Paid	3,468	3,885	-417
GF63 Staff Costs	23,179	24,561	-1,381
GF64 Clergy & Staff expenses	3,872	4,013	-140
GF65 Diocesan Parish Share	91,855	91,855	-
GF66 Voluntary Payments - Mission	-	63	-63
GF67 Reimbursements/SundryPayments	-	-	-
Expenditure - totals	159,652	161,990	-2,339

These figures gave a surplus of £2,026.

At the end of the year we were expecting a bill in early 2023 for £1,831 to pay for repairs to the AV cabling. This money was transferred out of the General Fund into a Designated Fund.

Mission and outreach expenditure was broken down as:

A Page Mission	2,400
CAP - Destiny Church	1,800
Interserve: Lucy	1,798
THE POTTERS / PAGASA	1,200
Helen Morrisey - Friends
Int'l	1,200
CPAS Camp	500
Operation Christmas Child	400
Mission: Unallocated	366
CITA	360
Locking Deanery	300
Holiday Club: Mission
Spend	176
Alpha Course	122
Total for Mission &
Outreach	10,623

Other Funds: Designated (D) or Restricted (R)

BUDGET NAME
Income	Budget	Actual	Variance
D03 Legacies	-	22	22
D09 Church Activities Inc	-	107	107
R01 Donations	7,380	11,827	4,447
R05 Tax Recovered	1,096	1,625	529
R06 Church Events Income	-	1,552	1,552
R10 Investment Income	236	263	27
R14 Insurance claim	-	3,328	3,328
Income - totals	8,712	18,725	10,013

The Restricted Donations were for:

Fund Care Fund-Restricted Family Ministry-Restricted General Maintenance (R)-Restricted Door Fund-Restricted	Amount 120 8,183 220 3,305
	11,828

BUDGET NAME
Expenditure	Budget	Actual	Variance
D54 Church Activities Exp	-	325	-325
R52 Famiily Youth Children Ministry	-	45	-45
R56 Church Events exp	1,800	2,163	-363
R61 Repairs & Maintenance	1,716	9,261	-7,545
R63 Staff Costs	7,897	8,097	-200
R68 Care Fundpayments	-	1,042	-1,042
Expenditure - totals	11,413	20,932	-9,519

The Staff Costs all related to FYCM. Repairs and Maintenance included:

STONE MASONS NEW DISHWASHER ELECTRICAL CHECKS ELECTRICAL REPAIRS	3,678 2,893 1,716 974
	9,261

Church Funds at the end of 2023

Fund	Balance
Heating & Lighting: Designated	22,500
General fund: Unrestricted	15,576
Legacies: Designated	15,228
Care Fund: Restricted	10,527
Families and Young People: Restricted	6,920
Door Fund: Restricted	4,141
General Maintenance (R): Restricted	3,243
Maintenance (D): Designated	3,112
Ladies Togeteher: Designated	142
Active Mens Group: Restricted	59
Grand Total	81,448

We continue to have £22,500 in the Designated Heating Fund to pay towards a new heating system at some future point. This could be boosted from the £15,228 held in the Designated Legacy Fund.

The fund that pays our Family Worker is healthy holding £6,920. It pays out £684 a month and has regular income of £670 a month.

The Care Fund’s balance currently stands at £10,527; £2,221 in its bank account and £8,306 in endowment investments that generate income.

Other funds not in the accounts

Over the year we handled these funds that were never ‘ours’. We acted as agents and passed all of the income on:

Andy Page: South Africa	970
TOM'S 6OTH GIFT	868
EARTHQUAKE APPEAL	403
CHRIST CHURCH SCHOOL	329
Repair Cafe	289
SHOE BOX APPEAL	44
Unicef	44
Church member's
sponsorship	10

FINANCIAL REVIEW AND FUTURE DEVELOPMENTS

Church finances came through 2023 in a healthy condition, better than expected. The PCC had agreed a General Fund break even budget for 2023 but the General Fund ended in pretty much that state once we factor in the expected AV repair bill which didn’t arrive by the end of the year.

Across all funds, income was £182,741 and expenditure was £182,922.

The Treasurer, David White, kept the PCC members fully informed during the past year, with copies of actual against budget figures sent out ready for each meeting, where there is opportunity to explain, analyse and discuss. At the beginning of the year the Treasurer and the Vicar drew up a draft budget which was presented to the PCC in January for discussion, amendment and ratification. The minutes of each meeting are posted at the back of church for the congregation to read and the Treasurer is happy to discuss any issues that may arise.

The PCC was able to meet all of its financial commitments in 2023.

There is £22,500 in the heating and lighting fund for future heating replacement at 31 December 2023, included in unrestricted funds.

The 2024 budget has been agreed by the PCC and is again a break-even budget. Due to increase in costs, particularly the Diocesan Parish Share and energy costs we will require an increase in income from church members of approximately £18,000.

2024 General Fund Budget

Income	2024 Budget	2023 Actual
GF01 Donations	7,087	7,535
GF02 Grants	-	-
GF03 Legacies	1,000	-
GF04 Church Collections	116,642	105,589
GF05 Tax Recovered	27,137	22,444
GF06 Church Events Income	-	-
GF07 Fund Raising	1,816	1,870
GF08 Baby & Toddler Group Income	1,150	1,132
GF09 Church Activities Inc	2,081	4,307
GF10 Investment Income	2,232	1,940
GF11 Letting Income	12,958	12,535
GF12 Parochial Fees Received	4,470	5,656
GF13 Voluntary Receipts - Mission	200	127
GF14 Reimbursements	891	882
Income - totals	177,663	164,016
Expenditure	2024 Budget	2023 Actual
GF51 Mission & Outreach	13,556	10,623
GF52 Family Youth Children Ministry	1,619	1,459
GF53 Baby & Toddler Group Expenditure	995	994
GF54 Church Activities Exp	1,228	3,677
GF55 Church Service Expenses	1,188	1,060
GF56 Church Events Exp	-	66
GF57 Fund Raising Costs	100	117
GF58 Energy, water & Insurance	13,076	9,852
GF59 Admin expenses	5,776	4,896
GF60 Independent Examination Fee	70	55
GF61 Repairs & Maintenance	6,197	4,816
GF62 Parochial Fees Paid	3,815	3,885
GF63 Staff Costs	26,343	24,561
GF64 Clergy & Staff expenses	3,764	4,013
GF65 Diocesan Parish Share	99,933	91,855
GF66 Voluntary Payments - Mission	-	63
GF67 Reimbursements / Sundry
Payments	-	-
Expenditure - totals	177,660	161,990

Christ Church WsM

Sofa Separate Designated

For the period from 01 January 2023 to 31 December 2023

	Unrestricted	Designated	Restricted	Total	Prior year
	funds	funds	funds	funds	total funds
Income and endowments from:
Donations and legacies	136,450	22	13,452	149,924	139,560
Income from charitable activities	13,192	107	1,552	14,851	21,227
Other trading activities	12,435	-	-	12,435	11,920
Investments	1,940	-	263	2,203	977
Other income	-	-	3,328	3,328	4,584
Total income	164,016	129	18,595	182,741	178,268
Expenditure on:
Raising funds	117	-	-	117	-
Expenditure on charitable activities	161,647	325	20,607	182,579	174,712
Other expenditure	227	-	-	227	108
Total expenditure	161,990	325	20,607	182,922	174,821
Net income / (expenditure) resources before transfer	2,026	(196)	(2,012)	(182)	3,448
Transfers:
Gross transfers between funds - in	2,737	1,831	3,350	7,918	8,339
Gross transfers between funds - out	(4,918)	-	(3,000)	(7,918)	(8,339)
Other recognised gains / losses
Gains/losses on investment assets	-	-	-	-	-
Gains on revaluation,fixed assets,charity's own use	224	-	494	718	(1,028)
Net movement in funds	69	1,636	(1,168)	536	2,420
Reconciliation of funds
Total funds brought forward	15,507	39,346	26,058	80,911	78,491
Total funds carried forward	15,576	40,982	24,890	81,447	80,911
Represented by
Unrestricted
General fund	15,576	-	-	15,576	15,507
Designated
Heating & Lighting	-	22,500	-	22,500	22,500
Ladies Togeteher	-	142	-	142	360
Legacies	-	15,228	-	15,228	15,205
Maintenance (D)	-	3,112	-	3,112	1,281
Restricted
Active Mens Group	-	-	59	59	30
Care Fund	-	-	10,527	10,527	10,665
Door Fund	-	-	4,141	4,141	-
Families and Young People	-	-	6,920	6,920	5,767
General Maintenance (R)	-	-	3,243	3,243	8,956
Spring Harvest	-	-	0	0	640

There may be minor discrepancies in the totals if the pence are not being shown

(6 February 2024 6:17 pm) Page 1 of 1 7

Christ Church WsM

Balance Sheet (Separate funds)

	General Designated Restricted Endowment At 31/12/2023 £ At 31/12/2022 £
Fixed assets Current assets Investments Cash At Bank And In Hand Liabilities Creditors: Amounts Falling Due In One Year Net current assets less current liabilities Total assets less current liabilities Liabilities Total net assets less liabilities Represented by Unrestricted Unrestricted - General Fund Designated Designated - Ladies Togeteher Designated - Heating & Lighting Designated - Legacies Designated - Maintenance (D) Restricted Restricted - Door Fund Restricted - Families and Young People Restricted - Active Mens Group Restricted - Care Fund Restricted - General Maintenance (R) Restricted - Spring Harvest Fund Totals
	- - - - - -
	224 - 8,306 - 8,530 7,812 15,352 40,982 16,873 - 73,206 73,099
	15,576 40,982 25,179 - 81,736 80,911
	- - 289 - 289 -
	- - 289 - 289 -

	15,576 40,982 24,890 - 81,447 80,911

	15,576 40,982 24,890 - 81,447 80,911

	- - - - - -

	15,576 40,982 24,890 - 81,447 80,911
	15,576 - - - 15,576 15,507 - 142 - - 142 360 - 22,500 - - 22,500 22,500 - 15,228 - - 15,228 15,205 - 3,112 - - 3,112 1,281 - - 4,141 - 4,141 - - - 6,920 - 6,920 5,767 - - 59 - 59 30 - - 10,527 - 10,527 10,665 - - 3,243 - 3,243 8,956 - - 0 - 0 640
	15,576 40,982 24,890 - 81,447 80,911

(6 February 2024 6:19 pm) Page 1 of 1 8

Christ Church WsM

Statement of Assets and Liabilities (by fund) As at: 31 December 2023

	Balance Previous balance
Cash At Bank And In Hand AMG Ca: Active Men's Group Petty Cash / Float Active Mens Group Restricted AVA: Amazon Voucher - Administrator General fund Unrestricted CA: NWB Current Account Door Fund Restricted Families and Young People Restricted General fund Unrestricted Maintenance (D) Designated Active Mens Group Restricted Care Fund Restricted Spring Harvest Restricted Agency collection Restricted CAT: Catering Petty Cash General fund Unrestricted DEP: CBF Church of England Deposit Fund Door Fund Restricted Families and Young People Restricted General fund Unrestricted Heating & Lighting Designated Legacies Designated Maintenance (D) Designated Active Mens Group Restricted General Maintenance (R) Restricted Spring Harvest Restricted FYCMAMAZ: FYCM Amazon balance General fund Unrestricted LT: Ladies Together Bank Account Ladies Togeteher Designated NWCF: NWB Reserve - Care Fund Care Fund Restricted PC: Office Petty Cash Families and Young People Restricted General fund Unrestricted	24 -
	24 - 71 -
	71 - 715 - 1,400 3,074 713 11,006 1,831 - 5 - 25 - - 600 284 -
	4,973 14,681 53 66
	53 66 3,426 - 5,427 2,690 14,360 4,054 22,500 22,500 15,228 15,205 1,281 1,281 30 30 3,243 8,956 0 40
	65,495 54,757 203 239
	203 239 142 360
	142 360 2,196 2,853
	2,196 2,853 90 - (62) 133

(6 February 2024 6:21 pm) Page 1 of 2 9

	Balance Previous balance
Agency collection Restricted 5 - 33 133 TSV: Toddlers shopping vouchers Families and Young People Restricted 3 3 General fund Unrestricted 15 9 18 12 Cash At Bank And In Hand 73,206 73,099 Investments GCMR: Greville Charity - Mission Room & Relief Care Fund Restricted 4,246 3,889 4,246 3,889 GCPW: Greville Charity - Poor Women General fund Unrestricted 224 - Care Fund Restricted 4,060 3,923 4,284 3,923 Investments 8,530 7,812 Agency Accounts 6699: Agency collections Agency collection Restricted 289 - 289 - Agency Accounts 289 - Grand Total 81,447 80,911	5 -
	33 133 3 3 15 9
	18 12

(6 February 2024 6:21 pm) Page 2 of 2 10

Christ Church WsM

Analysis of income and expenditure Selected period: 01 January 2023 to 31 December 2023

	Total General Designated Restricted This year Last year
Income and endowments from: Donations and legacies 4001 - Care Fund Donations 4002 - Energize Donations 4003 - Family Ministry 4004 - Family Ministry & Youth Worker 4005 - Youth Worker 4007 - Other Donations 4011 - Online donations 4012 - Card donations 4200 - Legacies 4301 - Bankers Orders 4302 - Envelope Giving 4303 - Plate Cash GASD 4304 - Plate Other 4351 - Tax Recovered Under Gift Aid 4951 - Reimbursements - Emmanuel PCC Donations and legacies Totals Income from charitable activities 4402 - Spring Harvest 4403 - House Party 4404 - Trip / Visit income 4501 - Christmas Fayre 4502 - Open Gardens 4504 - Sales of cards etc 4505 - Give As You Live income 4601 - Baby & Toddler Group Income 4602 - Admin Work 4603 - Bible Notes 4604 - Repair Cafe income 4605 - Catering 4607 - Fairtrade 4609 - Photocopies 4612 - Ladies Together income 4614 - LIGHTFEST TICKETS 4615 - FYCM Event Inc (Not LightFest) 4901 - Parochial Fees Received 4921 - Vol Rec:Mission - Alpha 4924 - Vol Rec:Mission - Holiday Club 4927 - Vol Rec:Mission - Lightfest 4945 - Vol Rec:Mission - Afghanistan 4946 - Vol Rec:Mission - Ukraine 4955 - Larissa Trust Gift Income from charitable activities Totals	- - 120 120 90 - - - - 28 5 - 7,618 7,624 7,581 - - 264 264 274 - - 300 300 360 5,642 - 2,405 8,047 2,864 1,888 - 1,120 3,008 1,557 728 - - 728 1,413 - 22 - 22 1,000 101,133 - - 101,133 95,625 - - - - 10 2,902 - - 2,902 2,667 826 - - 826 2,015 22,444 - 1,625 24,069 23,199 882 - - 882 877
	136,450 22 13,452 149,924 139,560 - - 1,143 1,143 700 - - - - 1,866 - - 296 296 944 1,183 - - 1,183 586 531 - - 531 382 141 - - 141 143 16 - - 16 - 1,132 - - 1,132 1,059 1,200 - - 1,200 1,154 394 - - 394 400 1,080 - - 1,080 238 1,323 - 112 1,435 1,270 - - - - 10 229 - - 229 212 100 107 - 207 481 - - - - 93 82 - - 82 - 5,656 - - 5,656 4,346 82 - - 82 179 45 - - 45 275 - - - - 205 - - - - 1,809 - - - - 4,231 - - - - 644
	13,192 107 1,552 14,851 21,227

(6 February 2024 6:24 pm) Page 1 of 4 11

	Total General Designated Restricted This year Last year
Other trading activities 4801 - Letting Income - Misc 4802 - Letting Income - Playgroup 4804 - Letting income - againgst bills Other trading activities Totals Investments 4701 - Bank Interest 4702 - Grev Mission Room Investment Income 4703 - Grev Poorwomen Investment Income 4704 - CBF Interest Investments Totals Other income 4104 - Grant: General Fund 4954 - Insurance claim: income Other income Totals Income and endowments Grand totals	1,442 - - 1,442 1,780 10,766 - - 10,766 9,913 227 - - 227 227
	12,435 - - 12,435 11,920 199 - 29 228 23 - - 117 117 116 - - 118 118 117 1,740 - - 1,740 721
	1,940 - 263 2,203 977 - - - - 2,750 - - 3,328 3,328 1,834
	- - 3,328 3,328 4,584
	164,016 129 18,595 182,741 178,268
Expenditure on: Raising funds 6101 - Christmas Fayre Raising funds Totals Expenditure on charitable activities 5001 - A Page Mission 5002 - Alpha Course 5005 - CAP - Destiny Church 5006 - CITA 5007 - CPAS Camp 5008 - Holiday Club: Mission Spend 5009 - Interserve: Lucy 5011 - THE POTTERS / PAGASA 5012 - Lightfest 5016 - Operation Christmas Child 5017 - Locking Deanery 5024 - Helen Morrisey - Friends Int'l 5099 - Mission: Unallocated 5102 - Youth Church 5104 - JAM Club 5109 - Faith at Home 5110 - Transition Gift Books 5111 - Subscriptions and Licences 5112 - FM Events: Easter 5113 - FM Events: Holiday Club 5114 - FM Events: LightFest 5115 - FM Events: Other	117 - - 117 -
	117 - - 117 - 2,400 - - 2,400 2,450 122 - - 122 89 1,800 - - 1,800 2,100 360 - - 360 410 500 - - 500 500 176 - - 176 400 1,798 - - 1,798 1,250 1,200 - - 1,200 1,250 - - - - 100 400 - - 400 86 300 - - 300 300 1,200 - - 1,200 1,250 366 - - 366 399 231 - - 231 380 264 - - 264 216 240 - - 240 183 41 - - 41 - 448 - 45 493 421 203 - - 203 133 - - - - 66 - - - - 165 31 - - 31 273

(6 February 2024 6:24 pm) Page 2 of 4 12

						Total
		General	Designated	Restricted	This year	Last year
5201	- Baby & Toddler Group Expenditure	994	-	-	994	910
5202	- Bible Notes	442	-	-	442	567
5204	- Catering	1,365	-	80	1,445	985
5206	- REPAIR CAFE COSTS	1,475	-	-	1,475	-
5208	- CARE FUND PAYMENT	-	-	1,042	1,042	1,250
5210	- Ladies Together Running Costs	-	200	-	200	75
5211	- Ladies Together Donation Made	-	125	-	125	290
5212	- Congregational Courses costs	167	-	-	167	-
5301	- Common Worship	11	-	-	11	17
5302	- Gifts to Congregation	144	-	-	144	73
5303	- Hymn Books/Music	549	-	-	549	611
5304	- Miscellaneous Service Expenses	218	-	-	218	276
5305	- Communion Consumables	88	-	-	88	37
5306	- Candles	51	-	-	51	-
6002	- Spring Harvest	60	-	1,783	1,843	-
6004	- Church Weekend At Home	-	-	-	-	1,326
6005	- Trip exp	6	-	300	306	820
7101	- Electricity	4,283	-	-	4,283	3,093
7102	- Gas	2,574	-	-	2,574	2,178
7103	- Insurance	2,812	-	-	2,812	2,509
7104	- Water	184	-	-	184	113
7301	- Computer Expenses	311	-	-	311	345
7302	- Miscellaneous Admin	3	-	-	3	56
7303	- Photocopier Copy Charge	657	-	-	657	284
7304	- Photocopier Rental	2,110	-	-	2,110	2,075
7305	- Postage	20	-	-	20	-
7306	- Stationery & Printing	451	-	-	451	343
7307	- Telephone	267	-	-	267	473
7308	- Text Prayer Chain	-	-	-	-	7
7309	- Treasurer	224	-	-	224	75
7310	- Bank Charges	475	-	-	475	479
7311	- Web presence	378	-	-	378	388
7350	- Independent Examination Fee	55	-	-	55	500
7501	- Cleaning Materials	72	-	-	72	310
7502	- Consumables & Hygiene	506	-	-	506	367
7503	- Gardening	200	-	-	200	120
7504	- Heating	1,080	-	-	1,080	796
7505	- Miscellaneous Repairs	75	-	-	75	428
7506	- Redecoration Materials	135	-	-	135	223
7507	- Repairs - Church Building	83	-	4,652	4,735	479
7509	- Repairs - Spire Centre	156	-	-	156	196
7510	- Sanitary Contract	85	-	-	85	245
7511	- Security	322	-	-	322	364
7512	- Window Cleaning	140	-	-	140	210
7513	- Lighting	-	-	-	-	239
7514	- Health & Safety	256	-	1,716	1,972	459
7516	- Furniture, Fittings & Equipment	1,357	-	2,893	4,250	1,309
7518	- AV repairs	348	-	-	348	637
7701	- Parochial Fees Paid	3,885	-	-	3,885	3,325
7801	- Admin Salaries	15,330	-	-	15,330	13,956
7802	- Cleaner	2,864	-	-	2,864	2,614
7803	- Employee Income Tax	1,832	-	-	1,832	1,038

(6 February 2024 6:24 pm) Page 3 of 4 13

Total

	Total
	General Designated Restricted This year Last year
7804 - Employee NI 7805 - Employee Pension 7806 - Employer Pension 7807 - Family Ministry Salaries 7811 - Musical Director 7812 - Payroll costs 7901 - Curate's Expenses 7903 - Vicar's Expenses 7904 - Training 8101 - Diocesan Parish Share 8141 - R Mission Paymemnt: Afghanistan Appeal 8142 - R Mission Paymemnt: Ukraine Appeal 8143 - R Mission Paymemnt: Alpha Course (from d 8154 - LARISSA GIFT Expenditure on charitable activities Totals Other expenditure 5209 - Lettings: Costs involved Other expenditure Totals Expenditure Grand totals	611 - - 611 834 707 - - 707 634 707 - - 707 634 - - 8,097 8,097 7,766 2,266 - - 2,266 2,105 245 - - 245 362 609 - - 609 831 3,367 - - 3,367 2,729 36 - - 36 150 91,855 - - 91,855 91,914 - - - - 1,809 - - - - 4,231 63 - - 63 179 - - - - 644
	161,647 325 20,607 182,579 174,712 227 - - 227 108
	227 - - 227 108
	161,990 325 20,607 182,922 174,821

(6 February 2024 6:24 pm) Page 4 of 4 14

Enclosure 1 to Leddy/IE/ChristChurch Dated 25 March 2024

INDEPENDENT EXAMINER’S REPORT TO THE MEMBERS OF THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF CHRIST CHURCH

I report on the accounts of the Parochial Church Council of the Ecclesiastical Parish of Christ Church for the 12 months ended 31[st] December 2023, which are set on pages 1 to 2.

Respective responsibilities of trustees and independent examiner

As trustees of the charity, the members of the Parochial Church Council of the Ecclesiastical Parish of Christ Church are responsible for the preparation of the accounts. The members of the PCC consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the Charities Act) and that an IE is needed. The Charity is preparing Receipts and Payments Accounts and I am qualified to undertake the examination by being a qualified member of the Chartered Institute of Management Accountants (CIMA).

Having satisfied myself that the charity is not subject to audit and is eligible for IE, it is my responsibility to:

Examine the accounts under section 145 of the 2011 Charities Act;
To follow the procedures laid down in the general Directions given by the CC under section
145(5)(b) of the 2011 Charities Act; and
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 CC. An examination includes a review of the accounting records kept by the charity 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 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 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 unqualified statement

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:

a. Accounting records were not kept in respect of the Parochial Church Council of the Ecclesiastical Parish of Christ Church as required by section 130 of the 2011 Act; or b. The accounts do not accord with those records.

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.

John Leddy FCMA CGMA CPFA 5 Cedarn Court

Manor Gardens Kewstoke Weston super Mare BS22 9XU

John Leddy

John Leddy 25[th] March 2024