Annual Trustees Report for 2021/22 for the Parish of St. Stephen, Chatham
Prepared for the Annual Parochial Church Meeting 27[th] April 2022 of St. Stephen’s Church
CONTENTS
| **1. ** | Reference and Administrative Information | Page 3 |
|---|---|---|
| **2. ** | Structure, governance and management | Page 4 |
| **a) ** | Organisation of the PCC | Page 4 |
| **b) ** | Main Sub-Committees of the PCC | Page 4 |
| **c) ** | Risk Management | Page 5 |
| **3. ** | Electoral Roll report | Page 5 |
| **4. ** | Annual Report of the proceedings of the PCC | Page 5 |
| **5. ** | Stewardship Committee and Gift Aid | Page 6 |
| **6. ** | Fabric, goods and ornaments | Page 6 |
| **7. ** | Deanery Synod | Page 8 |
Appendices
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I. Agenda for Annual Parochial Church Meeting on 20[th] May 2021
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II. Minutes of Annual Parochial Church Meeting on 20[th] May 2021
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1. Reference and Administrative Information
The Church Representation Rules (Rule 9(1) (b)) require ‘an annual report on the proceedings of the parochial church council and the activities of the parish generally’ to be received by the Annual Parochial Church Meeting (APCM).
Parish of St. Stephen, Chatham
Incumbent:
Revd. Barry Linney 55 Pattens Lane CHATHAM Kent ME4 6JR
The Parochial Church Council
St. Stephen’s Church Maidstone Road CHATHAM Kent ME4 6JE
Place of Worship
St. Stephen’s Church Maidstone Road CHATHAM Kent ME4 6JE
Bankers for St. Stephen’s Church :
CAF Bank Ltd 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ
Independent Examiner :
Mr C Clemence 246 City Way ROCHESTER Kent ME1 2BN
Parish Administrator Miss Emma Ovenden
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PCC Membership 2021/22
Ex-officio:Revd. Barry Linney Lynn Sanders (Churchwarden from APCM 2018) Roben Mills (Deanery Synod, retiring 2023) Nigel Rawlins (Deanery Synod, retiring 2023) Elected Membership:Keith Price (retiring 2022) John Chapman (retiring 2023) David Parry (Treasurer) (retiring 2023) Laura Woods (retiring 2024) Brian Micklewright (retiring 2024) Catherine Linney (retiring 2024) Helen Masters (retiring 2024) Sophie Tanner (retiring 2024) Ann Ruby (retiring 2024) Co-opted: Catherine Cave Other:Judith Edmonds-Magee (Secretary)
2. Structure, governance and management
(a) Organisation of the PCC Since the last APCM there have been 6 Regular PCC meetings and no Extraordinary meetings.
(b) Main Sub-Committees are as follows, however the majority of the work of these committees has been carried out by the Covid-19 convened group
Worship Provides an overview of services and makes suggestions concerning format.
Ministry Team Those operating with a license from the bishop are: Reader Emeritus Muriel Treacher Reader Emeritus Hilda Macleod Licensed Lay Ministers Helen Beaney Christine Caldecourt (PTO) Other Clergy Revd. Canon Penny Foreman (PTO) The Ministry Team reports to the Worship Committee.
Children & Youth Responsible for Sunday Club and the activities of children and young people within the Church.
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Events Oversight of Mission and Evangelism activities within and beyond the parish with a focus on events. Social Organises St. Stephen’s social events. The Social Committee reports to the Finance Committee. Fabric Responsible for the maintenance and upkeep of the church and the annexe. Finance Day to day running and long term management of the church’s finances. Liturgical Review Reviews the liturgical life of the church and reports to the Worship Committee.
(c) Risk Management
Throughout 2021/22, we have continued to monitor all our activities in order to minimise any instances of risk. A fire risk assessment was carried out during the year and all the points raised were addressed.
3. Electoral Roll Report
The Electoral Roll was revised ahead of the Annual Parochial Church Meeting. There are currently 125 people on the Electoral Roll.
4. Annual Report of the proceedings of the PCC
The COVID-19 convened group continued to meet regularly and has carried out the majority of the work of all the other Committees except Finance. Any matters needed to be discussed by the PCC were brought to the PCC agenda appropriately. As restrictions have eased other Committees have started meeting again and the role of the COVID-19 convened group has reduced and it is now only meeting if necessary. PCC would like to thank the members of this group for all their work during the pandemic.
It is because of the hard work and dedication of this small number of people that we were able to remain open when many other churches were closed. We hold one service on a Sunday which continues to be broadcast over Zoom for people who are unable to attend. Other activities have gradually restarted.
The PCC have met six times since the last APCM. These have all been Regular PCC meetings on 20[th] May 2021, 9[th] June 2021, 9[th] September 2021, 2[nd] November 2021, 13[th] January 2022 and 24[th ] March 2022. The first two meetings were held by Zoom and the rest were held in the Pastoral room.
Due to COVID-19 restrictions the normal procedure for swearing in Churchwardens was changed. On the13[th] July Lynn Sanders was “commissioned” as Churchwarden for the Parish of St. Stephen’s at a service held over Zoom.
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The post of Director of Music continues to be vacant and PCC have discussed how this position could be filled or the possibility of changing the requirements of the post.
Bec Parry has stepped back from running Sunday Club and a member of the congregation has stepped forward to take over this role from after the summer holidays. Liz Johns is stepping down from Chair of Children and Youth and we are seeking a new Chair for Children and Youth. PCC wishes to thank Bec and Liz for their many years of service in these roles.
The quinquennial inspection has taken place and the inspector was complementary about the amount of work that has been carried out since the last inspection. The report has been reviewed and the recommended actions have been prioritised. PCC would like to thank Keith Price, Alan Minnerthey and John Chapman for all their work on maintaining the church.
Lynn and Alan have been through the church property register and signed it off.
PCC have authorised a Stewardship Campaign be run during 2022 to improve our financial position.
The PCC would like to acknowledge its huge gratitude to all those who have worked so hard under such difficult conditions to keep St. Stephen’s open and functioning throughout the various lockdowns.
5. Stewardship Committee and Gift Aid
The Stewardship committee reported that during the year, 57 members of the congregation participated in the various planned giving schemes of these 49 people were able to give tax efficiently by Gift Aid or Give As You Earn (Charities Aid Foundation). A successful Gift Aid Claim was made to HMRC in February.
Thank you to everyone who gives regularly and in doing so helps the church to budget, plan spending and live within its means.
A successful claim under the Gift Aid Small Donations Scheme was made in June for the 2020/21 financial year. We can claim back from HMRC an amount equivalent to Gift Aid on a proportion of our collections given in cash if we meet certain conditions and have the records to back up our claim.
6. Fabric, goods and ornaments
Since the last APCM in May 2021 the following work has been completed:
Church Building
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The lightning conductor system was tested and found to be satisfactory.
-
January 2022, in the south corridor toilet, the WC and the vinyl floor finish were replaced and repairs were made to the hot and cold water pipes. The wash
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basin taps were refurbished. A hot water pipe was added, connecting the water heater to the wash basin in the Pastoral Room ladies’ toilet.
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February 2022, the wash basin and taps in the Pastoral Room men's toilets were replaced, and connected to the water heater in the Pastoral Room kitchen.
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Annual testing of our portable electrical appliances (PAT) was carried out in October. There were no failures.
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Annual inspection of the fire extinguishers was carried out.
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A new tap was fitted to the sink in the Pastoral Room kitchen, following a leak which severely flooded the basement boiler room.
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Gutters around the church and annexe were cleared of leaves and standing water.
Quinquennial work
- Andrew Clague of Clague Associates carried out the quinquennial inspection in July 2021. The subsequent report identified a significant number of issues requiring attention, particularly to areas of the church roof, and external walls. These items will be addressed during the next five years, as funding becomes available.
Annexe
-
Maintenance of the wheelchair lift continued to be carried out quarterly. until September when we terminated our maintenance contract with Otis, and agreed a new contract with Kinetic Lift Services, who are based in Walderslade, and will visit twice a year to inspect and maintain our lift. This new contract has significantly reduced our annual maintenance bill.
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Annual inspection the fire extinguishers was carried out.
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Fire alarms and emergency lighting were inspected.
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Annual testing of our portable electrical appliances (PAT) was carried out in October. There were no failures.
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At the end of February 2022, the heater at the west end of the hall developed a fault, and at the time of writing, it is not working. There is currently no programmable heating in the hall. Heating is currently being provided by a number of small portable fan heaters. A long-term solution to the hall heating requires urgent consideration.
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Church Grounds
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Grass cutting continued to be carried out in 2021. A new rota has been prepared for 2022. Many thanks to Geoff Gosling and David Gibbons for agreeing to help again this year.
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In February 2022, uneven paving slabs in the Garden of Remembrance, which presented a trip hazard, were lifted and re-laid level with adjacent slabs
Goods and Ornaments
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Generally, the church goods and ornaments remain in a good state of repair.
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The Church Property Register has been checked and updated where necessary.
7. Deanery Synod
Deanery Synod has met online via zoom once and physically twice, once at St. Stephen’s and once at St. Justus in the last year. Roben Mills was re-elected as Lay Chair of the Deanery and Helen Masters was appointed as the Secretary.
Some planned events like ‘Taste and See’ have not yet been rescheduled.
No Confirmation Service happened in 2020 but a service did take place at 6pm on 27[th] June 2021 at St. Justus. This was Bishop James’ last Confirmation Service before his retirement.
Signed … ………….… Date… 13[th] April 2021 …………….…
Reverend Barry J Linney, Vicar
Signed … …………………. Date… 13[th] April 2021 …………….…
Lynn Sanders, Church Warden
Signed ………………………………… Date… 13[th] April 2021……………… .
Judith Edmonds-Magee, Secretary to the Parochial Church Council
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ST. STEPHEN’S CHURCH
CHATHAM
Statement of Accounts for Year Ended 31[st] December 2021
INDEPENDENT EXAMINER'S REPORT TO THE MEMBERS / TRUSTEES OF ST STEPHEN'S CHURCH, CHATHAM, PAROCHIAL CHURCH COUNCIL
I report on the accounts for the year ended 31[st] December 2021, which are set out on pages 2 to 8.
Respective Responsibilities of the Trustees and Independent Examiner
The charity’s trustees are responsible for the preparation of the accounts.
The charity’s trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
It is my responsibility to:
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Examine the accounts under section 145 of the 2011 Act;
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Follow the procedures laid down in the General Directions given by the Charity Commissioners section 145(5)(b) of the 2011
-
Act; and
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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 Charity Commission.
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 Statement
In connection with my examination, no matter has come to my attention:
-
1) which gives me reasonable cause to believe that in any material respect the requirements
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(a) to keep accounting records in accordance with s. 130 of the 2011 Act; or
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(b) to prepare accounts which accord with the accounting records have not been met; or
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2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
C Clemence 246 City Way Rochester Kent ME1 2BN
Page 1
Financial Statements For the Year Ending 31st December 2021 Incoming Resources
| Voluntary Income Gift Aid Donations Income Tax recoverable On Regular Gift-Aided Donations Gift Aid Small Donations Scheme (Plate) Non-Tax Efficient Giving Collections (open plate) at services Donations and Gift Days Grants Donations, appeals for specific capital purposes Donations for Kitchen Fund Donation for Together Club Legacies Activities for Generating Funds Magazines, Publications and Advertising Rental for Church and Annexe Fundraising Building Project Fundraising Fees: Weddings, Funerals & Baptisms Investment Income Income from Investments (Interest) Other Income Resources Traidcraft Parish Weekend Furlough Income (Grant) Other Parish Income () Total Income* |
Unrestricted Restricted Total Total Funds Funds 2021 2020 £ £ £ £ 38,252 - 38,252 44,963 12,458 - 12,458 9,983 - - - 2,288 10,729 - 10,729 10,292 3,689 650 4,338 2,382 25 - 25 2,927 - 6,675 6,675 - - - - 5 - 151 151 111 10,000 - 10,000 250 |
|---|---|
| 75,153 7,476 82,628 73,200 |
|
| 160 - 160 140 9,563 - 9,563 8,138 1,155 - 1,155 25 - - - - 1,449 2,507 3,956 5,472 |
|
| 12,327 2,507 14,834 13,775 |
|
| 15 1 17 119 |
|
| - 302 302 1,582 - 450 450 2,643 - 2,341 2,341 3,622 1,051 - 1,051 673 |
|
| 1,051 3,092 4,143 8,520 |
|
| 88,546 13,076 101,622 95,614 |
Figures on this and subsequent pages are rounded to the nearest £1.
(*) - Other Parish Income includes:
Unrestricted: Wages over-payment refund, private photocopying, remembrance book
Page 2
Summary of Expenditure Year Ending 31 December 2021
| Notes Central Parish Clergy & Administration 2 Church Requisites 3 Running Expenses 4 Sundries 5 Away Giving 6 Special Projects 7 Depreciation 8 Unrestricted Expenditure Total Special Projects (Restricted) 7a Special Projects (Capital Restricted) 7b Restricted Expenditure Total Total Expenditure |
2021 2020 £ £ 70,875 61,511 2,762 2,992 14,752 14,743 90 89 970 970 - 3,720 - - |
|---|---|
| 89,450 84,025 |
|
| 849 7,794 - - |
|
| 849 7,794 |
|
| 90,299 91,818 |
Page 3
Statement of Financial Activities Year Ending 31st December 2021
| Incoming Resources Voluntary Income Activities for Generating Funds Investment Income Other Income Resources Total Incoming Resources Resources Expended Costs of generating voluntary income Fundraising/trading costs Church Activities Governance Costs Other resources expended Total Resources Expended NET INCOMING / (OUTGOING) RESOURCES Transfer Between Funds NET MOVEMENT IN FUNDS BALANCES BROUGHT FORWARD AT 1ST JANUARY BALANCES CARRIED FORWARD AT 31ST DECEMBER |
Unrestricted Restricted Total Total Funds Funds 2021 2020 £ £ £ £ 75,153 7,476 82,628 73,200 12,327 2,507 14,834 13,775 15 1 17 119 1,051 3,092 4,143 8,520 |
|---|---|
| 88,546 13,076 101,622 95,614 |
|
| 90 - 90 89 - - - 70 89,109 849 89,959 91,409 250 - 250 250 - - - - |
|
| 89,450 849 90,299 91,818 |
|
| -904 12,227 11,323 3,796 15,372 -15,372 0 200 |
|
| 14,468 -3,145 11,323 3,996 |
|
| 27,094 11,270 38,364 34,368 41,562 8,125 49,687 38,364 |
Note: Unrestricted funds are for the day to day running of the church.
Restricted funds can only be used for the purpose for which it was given and cannot be 'raided' for other purposes.
Page 4
St. Stephen's Parish Church Balance Sheet 31st December 2021
| Notes Current Assets Debtors & Prepayments 9 Diocesan & CBF Accounts 10 Bank Current Account - HSBC Bank Current Account - CAF Cash in Hand Total (b) Current Liabilities Creditors - Amounts falling due within one year 11 Total (c) Net Current Assets / (Liabilities) (b) - (c). Total Assets Less Current Liabilities (b) - (c). Creditors - Amounts falling due after one year 12 Total Net Assets Funds Unrestricted General Designated 13 Total Restricted 13 Total Funds |
2021 2020 £ £ - - 27,891 23,874 391 3,522 21,340 10,903 65 65 |
|---|---|
| 49,687 38,364 |
|
| - - |
|
| - - |
|
| 49,687 38,364 |
|
| 49,687 38,364 - - |
|
| 49,687 38,364 |
|
| 16,327 5,874 25,235 21,220 |
|
| 41,562 27,094 |
|
| 8,125 11,270 |
|
| 49,687 38,364 |
Approved by the Parochial Church Council and signed on their behalf
dated
The notes on Pages 6 to 8 form part of these accounts
Page 5
St. Stephen's Parish Church Notes to the Accounts Year Ending 31st December 2021
1 Accounting Policies
a) Basis of Accounting
The financial statements have been prepared in accordance with the Church Accounting Regulations 2006 together with applicable accounting standards and the SORP 2005.
The financial statements have been prepared under the historical cost convention. They include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include the accounts of church groups that owe their main affiliation to another body, nor those that are informal gatherings of church members.
b) Depreciation
Furniture, Fittings and Organ 5% per annum on cost
c) Consecrated Property and Moveable Church Furnishings
Consecrated and beneficed property of any kind is excluded from the accounts in accordance with s.10(2)(a) and (c) of the Charities Act 2011
Moveable church furnishings held by the vicar and Churchwardens on special trust for the PCC, and which require a faculty for disposal, are accounted as inalienable property unless consecrated. They are listed in the church's
All expenditure incurred in the year on consecrated or beneficed buildings, individual items under £1,000 or on the repair of moveable church furnishings acquired before 1 January 2000 is written off.
| 2 Central Parish Clergy & Admin Diocesan Parish Share Contribution Vicar's Expenses & Visiting Priests Wages/Salaries - Organists & Administrator Administration (see page 9) Governance Costs (incl Accounts Examination) Fees to Diocese Parsonage House Costs Assistant Staff Expenses 3 Church Requisites Upkeep of Services (see page 9) 4 Running Expenses Insurance Church (see page 9) Church Utilities (Gas, Electric, Water) (see page 9) Annexe (see page 9) Church Grounds Fundraising Costs (Raffle Licence, Fair Costs) Mission and Evangelism Projects (see Page 9) Support Costs (see page 9) |
2021 £ 49,133 1,023 10,393 3,744 250 2,919 3,413 - 70,875 2,762 2,762 1,698 4,019 2,626 5,501 - - 149 759 14,752 |
2020 £ 40,417 905 9,593 4,659 250 2,429 3,237 20 |
|---|---|---|
| 61,511 | ||
| 2,992 | ||
| 2,992 | ||
| 1,653 3,740 2,368 5,955 - 70 128 829 |
||
| 14,743 |
Page 6
St. Stephen's Parish Church Notes to the Accounts Year Ending 31st December 2021
| 5 Sundries Stewardship 6 Away Giving Church Overseas Missionary Giving Home Missions Secular Charities 7 Special Projects (Designated) Education & Training Quinquennial Repairs 7a Special Projects (Restricted) Restricted fund raising costs Holiday Club Remembrance Book Restricted Away Giving Together Club - Davis Estate Traidcraft Youth Events Parish Weekend Church Youth Project 7b Special Projects (Capital) Restricted Funds Building Project Building project funds in current a/c |
2021 £ 90 90 - - 20 950 970 - - - - - - 649 200 - - - - 849 - - - |
2020 £ 89 |
|---|---|---|
| 89 | ||
| - - 20 950 |
||
| 970 | ||
| - 3,720 |
||
| 3,720 | ||
| - - - 1,357 80 1,696 - 4,395 265 |
||
| 7,794 | ||
| - - |
||
| - |
Page 7
St. Stephen's Parish Church Notes to the Accounts Year Ending 31st December 2021
| 9 Debtors and Prepayments 10 All Accounts Diocesan Board of Finance and CCLA Greenway (CCLA) Church Repair Fund (Rochester DBF) Building Project a/c (CCLA) Savings Account (CCLA) Current Account (HSBC) CAF Bank Total All Accounts 11 Sundry Creditors (unpresented cheques) 12 Diocesan Loan 13 Restricted & Designated Funds Designated Church Repair Fund (Designated) Training & Education Fund (Designated) Restricted Building Maintenance Fund Building Project Fund Church Redecoration Church Youth Project Holiday Club Kitchen Fund Parish Weekend Fees to DBF Remembrance Book Together Club (Davis Estate) Traidcraft Total Restricted + Designated 14 Fund Movements Balance at 31 December 2020 Plus Incoming resources Less Resources expended Plus Transfers In from other Accounts Less Transfers Out to other accounts Balance at 31 December 2021 |
General (HSBC) 3,522 21,024 24,155 - - |
2021 £ - - 20,416 4,819 2,364 292 27,891 391 21,340 49,622 - - - - 4,819 20,416 25,235 - 2,364 3,402 548 - 671 450 113 - 576 - 8,125 33,360 CAF Bank CCLA Savings 10,903 292 103,382 0 88,944 - - - 4,000 - |
2020 £ - - 20,406 814 2,362 292 23,874 3,522 10,903 38,299 - - - - 814 20,406 21,220 - 2,362 3,402 548 351 671 90 683 - 625 2,537 11,270 32,489 CCLA Greenway CCLA Building Diocesan Quinq'l Petty Cash Total 20,406 2,362 814 65 38,364 11 1 5 - 124,422 - - - - 113,099 - - 4,000 - 4,000 - - - - 4,000 |
|---|---|---|---|
| 391 | 21,340 292 |
20,416 2,364 4,819 65 49,687 |
Page 8
| Note 2 - Administration Credit Card Annual Fee Other Admin Photocopier / Good News Postage Stationery & Postage Telephone / Broadband Note 3 - Upkeep of Services AV System maintenance and operation Licences (copyright, etc) Sacristan Worship / Music (incl Piano tuning) Note 4 - Church (excl Utilities) Cleaning - salary & materials Fire extinguisher servicing Maintenance / Repairs Other Church Portable Appliance Testing Window Cleaner Note 4 - Church Utilities Utilities (Gas & Electricity) Water Note 4 - Annexe Annexe Cleaning - salary & materials Annexe Fire extinguisher servicing Annexe Maintenance / Repairs Annexe Portable Appliance Testing Lift Maintenance Other Annexe Utilities (Gas & Electricity) Annexe Water - Annexe Window Cleaner - Annexe Note 4 - Mission and Evangelism Projects General Mission/Outreach Messy Church Website Costs Youth Projects (Good Friday workshop, etc) Note 4 - Support Costs Children and Youth Flowers Ministry Team Other Support (incl Gifts) Social Committee Subscriptions |
2021 2020 £ £ 32 32 271 132 2,537 3,333 - - 602 685 302 478 |
|---|---|
| 3,744 4,659 |
|
| 1,244 1,030 852 1,390 607 572 60 - |
|
| 2,762 2,992 |
|
| 1,752 1,648 312 492 1,414 973 - 2 180 180 360 200 |
|
| 4,019 3,740 |
|
| 2,520 2,264 106 104 |
|
| 2,626 2,368 |
|
| 2,697 2,575 156 246 - 759 90 90 1,064 1,071 - 234 1,260 1,076 53 50 180 100 |
|
| 5,501 5,955 |
|
| 93 - - 128 56 - - - |
|
| 149 128 |
|
| 161 92 501 410 27 165 41 - - - 30 - |
|
| 759 667 |
Page 9
INDEPENDENT EXAMINEA'S REPORT YO THE MEMBERS I YRU5TEES OF ST STEPHEN'S CHURCH. CHATHAM, PAROCHIAL CHURCH COUNCIL I report on the accounts for the ye3r ended 31 December 2021, which are set out on pa4ÈS 2 to 8. Respertive Responsibilttles ol the Trustees and Independent ExamlneK The charity's trustees are responsible for the preparation of the account5. The thartty's trusiees consider that an audit 15 not quIed for this year under section 144121 af the Chèrities Act 2011 (the 2011 Act) and that 8Tr indÈpendÈnt examination is needed. Exarnine the accounts under section 145 of the 2011 Act,. Follow the proiedure513id down In the GenÈral Directions given by the Charity Com510nerS section 14515llbl of the 2011 Art.. and State whether particular matters have COMÉ to my attention. Ba515 of Independent Exarniner's Report My examinatian w2s cgrrled out in accordance wlth the General Directions given by the Charitycommission. An examination includes a review of the accountlng records kept by the charity and a comparison of the accounts presented with those records. It also includes consideratlon of any unusual items or disc105ures in the accounts and Seeking explanations fro you a5 trustees concernin8 any Such matters. The procedures undertaken do not prowidé all the evidence th3t would be required in an audit 3nd consequently no opinion is glven as to whether the account5 present 8'true and fair, iiew and the report is limited to th05e m3tters set out In the statement below. Independent Examiner's Statement In connection with my eximination, no matter has come to my attÈntlon'. 11 which give5 me reasonable Use to believe that in Èny materi21 respectthe requirements lal to keep accounting records in accordance wrth s. 130 of the 2011 Act,. or Ibl to prepare 8ccounts which accord with the accounting records have not been met,. or 21 to which, my opinion, attention should be dr8Wrt in order to enable 4 proper understanding of the accounts to be reached. Cclemence 246 City Wuy Rochester Kent MEI 28N Page I