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THE METHODIST CHURCH CENTRAL NORFOLK CIRCUIT. Registered Charity No 1134271
Trustees Annual Report and Financial Statements for the year ended 31st August 2020.
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CONTENTS
Title Page and Name of the Charity 1 Contents 2 Legal and Administrative Details of Charity 3-4 The Report of the Trustees 5-8 Statement of Trustees’ Responsibilities 9
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LEGAL AND ADMINISTRATIVE DETAILS
Trustees of Central Norfolk
The Trustees are appointed according to the constitution of the Methodist Church (see page 5).
The following Trustees have served during the period covered by this report:
Superintendent Minister:
Revd Jacqueline Horton
Ministers: Revd Cliff Shanganya, Revd Elizabeth Trinder, Revd Elizabeth Jolly Revd Rosemary Wakelin, Revd Barbara Winner
Circuit Stewards:
Pippa Cook, Aileen Fox, John Hull, Jill Skinner, Geraldine Allen
Trustees for the period 1[st] September 2019 – 31st August 2020
| Church Steward | Dates (if not full year) |
Treasurer | Dates (if not full year) |
Representative | Dates (if not full year) |
|---|---|---|---|---|---|
| Ian Spooner | WendyHull | Ann Pope | |||
| Samantha Parfitt | Ruth Southerland | Olwyn Brough | |||
| Peter Gwatkin | Sylvia Meredith | JackyWoor | |||
| David Yarham | Hazel Yarham | Ann Morgan | |||
| Roger Fulcher | Beryl Ewin | David Ewin | |||
| Pat Hall | Peter Saunders | Pauline Baldry | |||
| Heather Parle | Anne Richmond | Eileen Kittell | |||
| Joselyn Bunting | RoyTowler | Until 29/9/2019 | TonyHey | ||
| Stephen Lynn | Veronica Little | Sheila Lynn | |||
| Andrew Durrant | Fred Garner | Malcolm Hunt | |||
| Maggie Blundell | Diana Pengelley | Geraldine Allen | |||
| SallyMartin | Avril Temple | Freda Banyard | |||
| Margaret Pomery | Helen Dye | Ann Silvey | |||
| Bert Etherington | Malcolm Cook | MandyEtherington | |||
| Jo Trick | Sarah Rodgers | Vera Dye | |||
| Derek Lee | Bryan Plumbly | Jean Nield | |||
| Ailsa Warburton | Joyce Gathercole | ||||
| Thelma Davey | Paul Nettleship | Barbara Slattery | |||
| Elsie Warby | Sadie Spalding | Martin Neave | |||
| Cynthia Howlett | Lewis Pearson | Marion Perryman | |||
| Elizabeth Jolly | Graham Holdsworth | From 30/09/2019 | TonyYaxley | ||
| Michael Coleman | From 17/10/2019 | Elizabeth Lodge | From 02/02/2020 |
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Trust Address
5 Cromwell Close, Swaffham. PE37 7TT.
Auditors Independent External Examiner
Arden Kendall Limited Chartered Certified Accountants 20 High Street, Watton, Norfolk IP25 6AE
Bankers
Barclays Bank plc
34 Market Place, Dereham, Norfolk, NR19 2AS
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REPORT OF THE TRUSTEES
The Trustees have pleasure in presenting their report for the year ended 31st August 2020 under the Charities Act 1993, together with the audited financial statements for the year.
We confirm that the latter comply with the requirements of the Act, the Trust Deed and the Charities Statement of Recommended Practice (SORP) 2005.
The Trust was registered on 12th February 2010 in accordance with the Charities Act 2011. Particulars of the charity’s Trustees and professional advisers are given on pages 3 and 4.
Structure, Governance and Management
The charity is operated under the regulations of the Methodist Church as stated in The Constitutional Practice and Discipline of the Methodist Church with advice from Officers of the Methodist Church.
Governing Body
The Trustees are the Governing Body of the Trust.
Recruitment and Training of Trustees
The Charity Trustees are appointed to the roles identified on pages 3 and 4, for a designated period, either by direct election at the Circuit Meeting for Circuit Office Holders, or by individual Church Councils who elect their representatives to the Circuit Meeting.
Organisational Management
The management of the Trust is the responsibility of the Trustees. It is conducted through the Circuit Leadership Team and Circuit meetings. Circuit Staff and employees assist in the implementation of policies.
The day to day administration of the Circuit is the responsibility of the Superintendent Minister, the Secretary of the Circuit Meeting, the Circuit Treasurer, the Circuit Property Secretary and the Circuit Stewards.
Aims, Objectives and Activities
The objectives of the Central Norfolk Circuit are those as set out for the Methodist Church of Great Britain in the Deed of Union 1932 and the 1976 Methodist Church Act.
The charitable objects are the purposes of the Methodist Church and these are the advancement of:
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(a) the Christian faith in accordance with the doctrinal standards and the discipline of the Methodist Church;
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(b) any charitable purpose for the time being of any Connexional, district, circuit, local or other organization of the Methodist Church;
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(c) any charitable purpose for the time being of any society or institution subsidiary or ancillary to the Methodist Church;
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(d) any purpose for the time being of any charity being a charity subsidiary or ancillary to the Methodist Church.
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The Central Norfolk Methodist Circuit 14/15
Mission Statement
Aim:
Our mission is to live and share the good news of God’s love in Jesus Christ
Objectives:
We are therefore committed to:
1. Connecting the Circuit as One:
- To Enrich Worship.
- To provide a joyful and relevant Christian presence in our communities.
- To respond to the Holy Spirit and to be open for change and hope for the future.
- To be effective in communication.
2. Working in partnership, wherever possible, with other churches, faith and community groups; and to support the Church’s wider mission.
3. Support all our activities in prayer , by encouraging words and practical actions.
4. Nurturing mutual support and pastoral care, enhanced by Christian education and training for all ages.
5. Develop Circuit Teams that use peoples’ gifts, skills and abilities that can be shared in these areas:
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Worship,
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Learning and Caring,
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Mission and Evangelism,
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Under 19’s and
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Finance and Property.
To be reviewed as required.
Each church is urged to explore what this means for them, involving all members of the church community. (Updated March 2013).
Achievements and Performance
The Central Norfolk Circuit has, like all charities, has had to adapt it methods and practices during the COVID-19 pandemic. All of the churches within the Circuit had closed by mid March 2020, and new ways of worship and communication had to be employed. These included;
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Producing a ‘Worship at Home’ sheet for Circuit members to use for weekly worship in their own homes. Members were encouraged to worship at a specific time in order to continue to feel part of the church community. It was distributed to over 400 people within the Circuit, either by post, by hand during daily exercise, or via email. The number of people it has reached exceeded the number of people who would have actually attended a church service has churches remained open. Each week, the Worship at Home sheet includes a message. A wide number of people from contributed these messages, including Circuit staff, local preachers and a number of ‘guests’, including the Chair of the East Anglia Methodist District.
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For special Christian events, such as Lent and Easter, additional resources were provided with suggestions for appropriate activities, e.g. making a palm cross or creating an Easter Garden.
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Pastoral care continued under the guidance of the Circuit staff, through regular phone calls, letters and emails. Some churches also organised volunteers to shop etc for other, more vulnerable, members of the community.
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The creation of the Circuit Facebook page. There are daily posts on this page, including ‘Thoughts for the Day’ which are written from people within the Circuit, including staff and local preachers. Also included were suggestions for activities and worshiping at home during Lent and Easter.
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A Circuit Website was created, containing information about the Circuit as a whole, the individual churches, news and publications, worship resources, photographs and a calendar of events (mostly virtual).
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Both the March and June 2020 Circuit meetings were cancelled. Instead, members agreed that any pressing decisions that needed to be made during this time could be delegated to the Circuit Leadership Team, who were able to meet via Zoom. A list of delegated decisions was circulated to the Circuit meeting members.
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The Rural Replanting Pioneer continued to work on the project which pioneers a new future for rural Methodism as chapels come to the end of their life. Two such churches within the Circuit merged to form ‘The Pilgrim Methodist Church’.
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The Circuit Leadership team agreed that an assessment holiday should be offered to all churches for the first quarter of the pandemic, as they were mindful that income from weekly collections and rental income had ceased. Careful consideration, therefore, had to be given to managing Circuit finances and preparing the budget for 2020/21.
Financial Review
The Trustees report a net loss of income of £17,617.
The Trustees continue to keep all financial policies under review.
Investment Policy
In accordance with the Trust documentation, the Trustees have the power to invest in such stocks, shares, investments and property as they consider appropriate. The Trustees have used this power to invest in the funds of the Central Finance Board of the Methodist Church. In common with many other investment funds, the valuation of the funds showed a modest increase over the year.
The Trustees continue to monitor the funds of the Circuit to enable clear and prudent policy decisions on expenditure.
Risk Assessment and Management
During the year under review, the Trustees have maintained oversight of the major risks to which the charity is exposed, resulting in risk management strategies being implemented.
Risks to which the organisation may be exposed are identified by the Trustees and kept under regular review.
Reserves
It is the policy of the charity to hold reserves in its unrestricted funds which have not yet been committed or designated for any particular purpose. The Trustees have set aside these reserves in order to protect the future operations of the charity from the effects of any unforeseen variations in its income as part of a policy of good financial practice.
Public Benefit
The Trustees have reviewed the activities of the past year in line with the Charity Commission guidance on public interest benefit.
The aims and objectives of the Central Norfolk Circuit are within those guidelines and are interpreted by the District as providing specific benefit to those who are members of the Methodist Church
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Future Plans
In addition to an ongoing commitment to provide effective resources for the members, local churches and within the Central Norfolk Circuit, the Trustees are committed to:
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Ensure the appointment and deployment of ordained ministry throughout the Circuit.
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Provide support for those who have oversight of safeguarding procedures for children, young people and vulnerable adults.
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Develop partnerships with other churches.
Auditors
A resolution proposing that Arden Kendall Limited be re-appointed as the independent external examiner of the charity will be put to the Circuit Meeting.
Declarations
The trustees declare that they have approved the trustees’ report above.
Signed on behalf of the charity’s trustees
| Signature(s) Full name(s) Position (eg Secretary, Chair, etc) Date |
Aileen Fox |
|
|---|---|---|
| Mrs Aileen Fox | Mr Lewis Pearson | |
Senior Circuit Steward |
Circuit Treasurer | |
| 18thJune 2021 | ||
| 18thJune 2021 |
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STATEMENT OF TRUSTEES’ RESPONSIBILITIES
The Trustees are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), and that they show a true and fair view of the state of the Central Norfolk Circuits affairs. In preparing these financial statements, the Trustees are required to:
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Select suitable accounting policies and then apply them consistently.
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Observe the methods and principles in the Charities SORP.
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Make judgements and estimates that are reasonable and prudent.
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State whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements.
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Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Central Norfolk Circuit will continue in operation.
The Trustees are responsible for keeping accounting records that disclose with reasonable accuracy at any time, the financial position of the Central Norfolk Circuit and enable them to ensure that the financial statements comply with the Charities Act 2011 and Trust Deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
In so far as the Trustees are aware:
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There is no relevant audit information of which the charity’s auditors are unaware.
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The Trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditors are aware of that information.
The Central Norfolk Methodist Circuit (Charity Registration number. 1134271) Financial Statements For the year ended 31 August 2020
Nam of GiUlL. The Central Norfolk I1¢th1Clur1 Circuit No.. 14118 Statement of Financial Actlvitles {SOFA) for th• yearended 31 Auw 2020 UnrEstrict•d Fwmls GrnI CirEuI¢ I)g•iWd R•strict•d End0¥Mn¢ Nots• Fund MothlTnwl Funds Funds Fund• Total 2019.20 Totsi 2018.19 Income 1 Don&tsS and 98e5 2 Inwme from monetary MvestsT 3 lrtome frtyn inveslmenl PFopèrlies 4 Assesstnents on Chl 5 capit Recelpts 6 Grants receive 7 Olhet charrtabk Irth 8 T(al rnco T29 5A74 18,900 172,346 6.774 6,835 25.345 209,695 18,500 2.183 218,131 18,500 7.e08 274,757 1183 213,728 3.901 144 331 27 Exp•ndtur• 9 Grants and donat+Dn5 10 Sajanes and assttialed c£tsis 11 Propetyrnainlenanr 12 ConneOal a5se5sment& mc# trust le¥y 13 DK8trtt Assessment a L 14 DeprecK8ti¢n 15 Olfre expenses 16 Other outg(AryS 17 Totsl charitabl• •xp•TlIv• 18 G051(10S8eSI cffl mcffje vestmenls 19 Gainslllossesl cn Investh)* propertE5 20 Net InG¢>M(expendLMm) 21 Tr8n5fets belween fund5 22 Olhei gairisll1055e$l 23 Nat movornert In 154,696 178,213 31612 71.471 126,818 25,151 .178,213 5.289 42,$03 36,596 22.143 18A30 6,654 439,397 25.696 15 665 323,540 280.410 158,601 308 72 11.5971 3,293 205.246 117.617) 71.159 25,669 138A64 1156.6311 1164) 593 21 787.510 194.069 769,893 219.738 3 166 2.437,222 2.217,484 3,188 3.207.11S 2,437,222 1.011,670 1241.631 39 593 24 TDial funds 0gt ftyward 25 Total fundy carrl8d fanvard 3.115.543 33.921 39N2
Name of Circuit: The Central Norfolk Methodist Circuit CiKuit No: 14115 Balance Sheet as at 31 August 2020 UnrestriGled General Fund Cir¢ui¢ Model Tn*ts Designattd Fund$ Restricted Funds Endowment Funds Totsls 2020 Totals 2019 Fixed Assets Circuil Manses & E L8nd & Investment Investments rotai fixedass•ts mènt roperhes 2.252.279 651.028 2 252.279 651.028 143 747 1.322.208 588.343 145344 2,0SS.895 9&10 36 205 36.20$ 2,903,307 107.542 3,047,054 Current Assets Debtors Loarls t¢ the Circuit Investments with TMCP Central Finance Board Deposits Cash ai Bank and In hand 259 5.CK)7 259 5.tKJ7 67.713 202,622 9365 11.829 15.000 245 580 166.284 4.961 48,230 16.309 3.174 198.073 9365 4,549 Total current assets 212,704 48.230 16,309 4.549 3.174 284,966 443.654 Current liabilities Creditors (due In under 1 yeari Total current liabilities Net currentasSet1OllitseS 121.851 1.072 124.905 124.905 61.077 61.077 382,577 46B 212,236 121.851 173,6211 1.508 1.072 14.801 3.477 3.168 160.061 Total ass•ts iS euffwit 3,115,543 33.921 14.801 39.682 3.168 3.207,11S 2,438,472 Provisions for liabilibes and charges 1.250 Net assets 3,115,543 33.921 14.801 39.682 3.168 3.207,115 2.437.222 Funds of th• Circuit General Fund (Unrestricted) Circuit Model Trust Fund (un$tnetedl Designated Fund5 Iunrestnctedl rotal Unr•strict•d Funds 3 11S.543 3,115.543 2,103.873 33.921 33.921 275,552 12 14.801 14.601 15540 3.164,26S 39.882 2.394,965 !&,J8,) Restricted Funds Endowment Funds 39.682 73 31bg 3.168 Torai Funds 3.115,543 33,921 14.801 39,682 3,168 3.207,115 2,437,222 Signed Circuit Treasurer Lt
Notes to the Accounts 1 Basis of accounting The finarKial ststernents have beèn wepaed under the Chanties Ad 2011 in )rdan with Ihe 2014 version of Accounkn"ng ReFQrting by Charil'es. Stslement of Recommende(I Practice {SORP) aliCable to thts"eS preparing their acwltnts In acCOrdar th FRS102- ChaYits SORP {FRS102} and tthiw¥J note of the Upd81& Bulletin 1 issued in 2016. 2 Funds The fijnds held constitute." Genetsl Funds hekj fcarry purpw of th8 CrcuitvthFch are Unrestricted. The Clrcut Modd Trust Fund has wde F)urp05es defined in Standing Ord•ts and is categorised as Unre5trictJ. Restricted fvnds which are hdd a narrower purFose. T a rn En(hywment hJThts. Details of eth material fijnd are disctosed irtr the final note to these #crxyurd5. Any funds may t represented by mor• than just cash. 3 Accounting policies Basis These accounts have been prepwed on baS of histortsl o)sl except that irNeslment$ a shown at their matkgl value at the end of the year. on the accru bÈsis its sh(Iw a tNe aThJ fairyiew of the Circuit's financial position and activities. Incoming Resources Inrne 15 induded in the Statement of Financial ALvits (SOFA) when the &"rrt becomes entitled to the resources, and the trustees arè rÈasotiaW certan they e1ve the reswrces. and the Mctary value can be rneasured vAth suffieitnt retslylty. Resources Expended This is recognised when a f111ty is incurred. or a construcbve obligats ari8e4 that SU$ in the paytnenl being unavoidaNe. Lrabililies are recognis&J as soon as an ¢JJtficrw of ecnOmiC benefft is cnnsider¢d more likely than not under the legal or constructNe vJatsJn ornrttw¥J tt Cwojil to pay ovt resour(w. Grants Granls rllade by the CirJ1t from its funds are reeAyiJ n fvll at time of agreement or vA)en ihe Circurt accepts that there i8 a legal or operatio1 to make the paynnt. VAT Sinc& thè CIrrt 18 nrA VAT regislered. all input VAT 1$ ¢harg8d expenses to it refers. Tangible fixèd assets for use by the Circuit Tangible fixed assets are caFMtalised iftlw Can bè for rmxe one year, and o)st at least £l,OW. The freehold property is shown in Ihè atA)unts at re¥4ued cost. otwhth the land Cponent is de8med to be £20.000. No dweciation is provideil m the tu"IdirvJ because Ihe trustees ccfisiderthe ¢yJrrenl residual fair vahje of Ihe manse buifdings lon a88uny1 thal rt had reached the end of ils uxefijl ÈttJncAni¢ life by the year-endl lo be not less thw ts current value. Any depreuation would rnt matthial. Thè prorty has been reviewed fof impairment Investment Properties Investment properties are hdd for Iho1(ry-terrn purp)ses of ts tharity. Investments Investments are Valued in the baasKe sheet al mathet vafue at the year end. Investment is inGluded in Ihe actnIS when rl¥ae and any gans or losses rev81L0b at the yeard are shtr•m in the SOFA. Debtors and Prepayments Debtors relate prinapalty to Ihe prepayment Lrfth• SeplemLw 5tiFernl in Au$l, and premijm of the insurance for September. Creditors Credtiors include both expenses the 1st quarter assessment rer2i¥Ed in Au9u$I.
4 Payment to Trustees There were no paYrntS lo bwstees for seMLw proVij lo the Circuit by agreement with the CirGuii MeEb"ng, this excludes stipends. Tnjstee exp*nses 2019J20 11 £2.741 2018119 Number ofTntstees Total amount 11 £7,521 Expense payments prrmarily relate to 1MbUeMenI for travel and computing costs 5 Fees for examination or audit of tho accounts 2019120 2018119 Independent examinerfs or auditors. fees for reporting (m the a¢¢ounts Other fees leg." adv, accountancy services) paid to the inderendent examiner or auditor 120 120 414 342 6 Pald employees Stsff Costs paid during the yearwor•: Gross Wes, salaries and benefits in kirKI 2019120 2018119 23.790 14.463 Employevs National Insurance costs Pension costs Total staff costs 1.427 25.217 868 15,331 Avgrago number ol full-tlme equlvalent employegs in the year were: 0.71 7 Capital Commitrnents and Contingent Liabilities 2019120 164.250 2018119 44,700 AkN)roved granls to Circurt churches and prqeLts Proceeds from sale of Fakenham MethcMJist Church 8 For Infomation only hlow received passed on to External isations 2019120 2018119 Balance br<>ught forward from last year Offering51Gifts- received for External organtiOnS 2900 OfferingslGifts- passed to Extemal Organisath)n$ 2900 Balan¢• carrled foThYard
9 Tangible Fixed Assets Cost or valuatlon Fixtures, fittlng8 and equipment Payments on account and as60ts under ¢{>nstrucfjon Inves1nl Propertles Land bulldlngs Totsl Balance bro ht forward 20.000 568.343 1,271,466 50,742 1,910551 Additions 773.360 14,150 787.510 Revaluations 62.685 140,237 Dis sals Transfers" +i_ Balan carried Iorward 20,000 631.028 2.185,(3 67,216 2,903,307 Accumulated deprecialion Balance brou hl forward Depreciab'on charge for ear Revaluations Dis osals Transfers" Balance carried forward Net book value Brou ht forward 20.000 1.271,466 50,472 1.910,551 Card fo8 20.0 631028 2.185.3 67.216 2,903.307 10 Investment assets The ¢ir¢uit has Investment propertie5, 3 Roses Court KlIS and 12 Cromwell Close. Watton, with currenl siting tenants The circuit has no common investrnent fund holdings 11 Loans The Circuit has not provided any k)ans to the orcuit during the year, as at the year ènd the Circuit was owed E5.007.
12 Analysis of designated and restrictsd funds 2019120 Restricted Fund Name Opening Incoming Resources Transfers Balance Rèsources nded Closing Balance Purpose of the fund Ivy Barnard Trust 35,800 633 1721 12271 36,134 Capital investment, interest to Ivy Bamard Fund Restn'cted Grant use as specthed in trust deed Ivy Bamard Fund 611 12 227 850 Rocklands MC Fund 2,678 20 2.698 For upkeep of land of fomier Ro¢klands MC Restncted Totals 39.089 665 1721 39.682 Bertha Cork Trust 15,540 144 33) 15751 15,076 For general purposes eg. Discretionary grants etc. Designated Totals 15.540 144 (33) 15751 15.076 "Comparative analy&"s of restricted funds 2018-2019 Restricted Fund Name Opening Balance Incoming Resources Resources Expended Tran$f¢rs Closing Balance Purpose of the fund Ivy Bamard Trust 33.851 2,387 {721 {3661 35,800 Capital investment", Inte$1 lo Ivy 8amard Fund Ivy Barnard Fund 2.729 16 12.5001 611 Reslricled Grant use as specified In trust deed Rocklands MC Fund 3,499 fg 18401 2.678 For upkeep of land of former Rocklands MC Reslricled Totals 40.079 2,422 12.572 18401 39,089 Bertha Cork Trust 17.203 11.2341 15751 15,540 For general purposes eg Discretionary grants elc. Designated Totals 17,203 11.2341 15751 15.540
13 Anatysis of Endowment funds 2019r20 Endowment Name Rocklands Methodist Church (MC) How the capital is invested TMCP Trustees, Interest Fund The current value of the capital £3.173.81 Annual Income £ 27.25 What the income was used for Upkeep of Rocklands graveyard TOTAL value of all Endowments £3.173.81 TOTAL Annual Income £ 27.25 The reasons for the transfers between funds were as follows: Transfers for application of interest to specified purposes, also payments of approved grants to individuals or churches as provided for in temis of twuest, trust deeds etc.
CHARITY COMMISSION FOR ENGLAND ANO WALES Independent examinerfs report on the accounts Section A Independent Examinerfs Report Report to the trustsesl members of The Central Norfolk Methodist Circuit On accounts for the year 31 August 2020 ended I Charity no (if anyl 1134271 Set out on pages 1to7 I report to the trustees on my examination of the accounts of the above charity {"the Trust") for the year ended 31 August 2020. Responsibilities and basis of report As the Charity's trustees. you are responsible for the preparation of the accounts in accordance with Ihe requirements of the Charrties Act 2011 {"the Act.). I report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in carying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145{5)Ib) of ihe Acl Independent The charity's gross income exceeded £250.000 and l am qualified to examiner's statement undertake the examination by being a qualified member of ACC I have completed my examination. I confirm that no material matter5 have come lo My attention in connection with the examination {other than that disclosed below ') which gives me rAuse to believe that in, any material respect." the accounting records were not kept in a¢¢ordance with section 130 of the Charities Act.. or the accounts did not accord with the accounting records,. or the accounts did not comply with Ihe applicable requirements GonMing the fom and Gontent of accounts set out in the Charrties {Account3 and Reports) Regulations 2008 other than any requirement that Ihe accounts give a 'true and fair, view which is not a matter considered as part of an independent examinalion. I have no concerns and have come across no olher matters in connection with the examination to which attention should be drawn in this report in order to ènable a proper understanding of the accounts to be reached. Please delete the words in the brackets if they do not apply Signed." Dats: Name: Robert Kendall Relevant professional quallflcatlonis) or body (if any): FCCA IER Oct 2018
Address: 38 High Street Watton Norfolk. IP25 6AE Section B Disclosure Only complete il examinei needs to highlight material matters of concern (see CC32, Independent examination of chanty xcourrts: directions and guidancE for examiners). Give here brief details of any items that the examiner wishes to disclose. IER Oct 2018