S GEORGE’S PARISH CHURCH
ANNUAL PARISH MEETING
28th APRIL 2024
REPORT OF THE PROCEEDINGS OF THE PAROCHIAL CHURCH COUNCIL.
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1.1 Since our last APM, the PCC has met on seven occasions. At each meeting as routine items of business the Council has considered reports from the Church’s Committees and Groups, which have occurred since the last Council meeting. In addition, reports were received from representatives of Diocesan and Deanery Synods of what has occurred at meetings of the respective synods. In particular we have considered the Deanery Plan entitled “Shaping the Future” which envisages Parishes working together in order to keep the Diocese more sustainable details of which were shared with the congregation. As part of this we intend to work as closely as possible with our neighbouring Parishes in order to share resources, an example of this has been the recent Lent Course run in association with St Peter’s, St Mary’s and St Paul’s. In addition, our new Diocesan Bishop Helen-Ann attended her first Diocesan Synod last May, indicating her intention to maintain diversity within the Diocese and would seek to ensure clarity in all diocesan policy and decision making.
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1.2 The Council’s Annual Meeting was held on the 15[th] May last, with the usual items of business, namely, the election of officers for the year, ie. Andrew Pinkett as Hon. Treasurer and myself as Hon. Secretary. Mr Michael Nicholson was elected as Lay Vice Chairman. The meeting also considered the terms of office of the Lay Members of the Council and the appointment of Committees and Groups.
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1.3 As previously reported, the proposal of establishing a Charitable Trust to manage and erect a new hall is paused. This is still the current situation.
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1.4 This has been a further busy period for the Council considering the present circumstances and ensuring the appropriate Risk Assessments have been carried out and measures taken to ensure the Church and any activities allowed have been secure as far Health and Safety and Safeguarding Regulations are concerned. The meetings have been well attended. As indicated above, reports have been received at each meeting from the various committees and Groups. The Fabric Committee have kept Council updated on the progress of work being undertaken and details of the repairs, which have been completed throughout the period. The Council considered tenders that had been received from our Architect, John Barnes and agreed to accept a tender in the sum of £152,000 plus
VAT, this included stone and glazing work for the West End project to which would be added Architect’s fees of 10%. A Faculty for the work has been granted and the process of applying for grants towards the cost of the work is proceeding, with the help of Mark Brunton, with approximately £20,000 granted from various sources so far. We will be applying for further grants and other fund raising activities and it is hoped that work could commence later this year but it will depend on how our activities go.
- 1.5 Also we have considered the Architect’s Quinquennial Report and drawn up a list of priority work arising from this. The most urgent being repairs to the rainwater goods and roof and quotations are being sought for this work. In addition, minor repairs including ‘lighting’ and other electrical repairs have been undertaken in the Hall. Also repairs have been made to the TC Lewis Organ by Harrison and Harrison at a total cost of £5580. (Details of this work are referred to in the Church Wardens Report.)
1.6 During this period, some social events have been organised, Harvest Supper, Christmas and Easter Fairs and have been well supported and enjoyed by all. We look forward to this year when we can again have such events as concerts, choral evensong etc. The Friends of St George’s have also managed to hold their some events ie, Heritage Weeks in September last and secure some funding from donations and subscriptions and sale of refreshments etc, at concerts. They also have a new website.
1.7. There have been some items of correspondence received, which. have been considered and decisions made on how to take them forward.
1.8. With regard to Finance, the Council has recognised we continue to have difficulties due to the current economic situation. Thus, we have kept a close eye with the help of the Hon Treasurer between the levels of the working balances this year and last. The Council has reviewed all our charges and fees and made some increases in local charges. As far as the Parish Share is concerned we met our pledge to the Diocese of £48000 in 2023 and hope to keep it at this level for the next two/three years, depending on the level of our overall finances. (See the Treasurers Report)
1.9. As previously reported the Council has adopted the latest Diocesan Model Safeguarding Policy and this has been updated and the Council has approved statements on various aspects of the new Diocesan Safeguarding Dashboard for incorporation into our Safeguarding Action Plan, and work on this is ongoing. Arrangements have been made for appropriate members of the church who work with children and vulnerable people to be checked and registered accordingly. The Council has received regular reports the Parish Safeguarding Officer, including the completion of Declaration forms by Members of the PCC including participation in appropriate “online” and other safeguarding
training and others including those working with children, vulnerable people and others. As a result, I would state that the Council has complied with its duty under Section 5 of the Safeguarding and Clergy Measure 2016 (duty to have regard to House of Bishops guidance on safeguarding children and vulnerable adults). (Further information is in the Parish safeguarding Officer’s Report).
2. Also discussions regarding the renewal of our Mission Action Plan with the help of the ‘Think Tank’ and at our meeting last July the revised Mission Action Plan was approved.
2.1. The Director of Music, Andrew Reid, with his family left last summer for a new position in Cambridge and arrangements made for the vacant post to be advertised, interviews arranged and the appropriate safeguarding protocols carried out and Tim Hone our new Director of Music took up his post on the 24[th] September last. Tim has been settling in with us and thus the “Choir Club” has continued to meet and the choir has sung at the 9.30 service on Sundays or other special midweek services. We look forward to other expanded activities as the year progresses.
2.2. Three members of the Council are to stand down this year, namely, Mrs Jennifer McNally, Mrs Shaun Mitchell and Mrs Caroline Douglas. I would like to thank them on behalf of the PCC for their services to the Council and the Church.
2.3 As everyone is aware this will be the last APM that Fr Adrian will be with us, as he is retiring and his last service with us will be on Sunday 30[th] June. On behalf of the PCC, myself and all of us may I wish him and Helen our best wishes for their future.
I would also like to express my thanks to everyone for their support.
B McNally. Honorary Secretary.
April 2024
HONOURARY TREASURER’S REPORT ST GEORGE’S CHURCH
FINANCIAL YEAR 2023
Before I make comments on the Accounts I would like to thank those other people who play an active and important part in managing the finance of this church. A very loyal, but small group of people meet on a Monday morning to open planned giving envelopes, reconcile loose cash, record monies against income categories and take these monies to the bank. I know that this group works diligently and unseen but make my task that much easier. I would like to thank the Planned Giving team who keep the records on planned giving and deal with all the Inland Revenue returns. Others I would like to mention are Father Adrian whom I pester regularly on financial matters ,William Burgess the Honorary Auditor whose support and help is much appreciated and Brian McNally who patiently checks and countersigns all the cheques I place before him.
Overall Surplus/Deficit
Payments exceed Receipts by £8885 Gross Receipts £95936 and Gross Payments £104821
General fund receipts £88144 and General fund payments £91220 Restricted fund receipts £7791 and Restricted fund payments £13601
Receipts :
Our principal receipts were
Planned Giving £47944 Wedding/funeral fees £14276 Collections £6613 Tax refund £5745
I also think it is worth noting we received £1721 interest on our Deposit fund , £1716 from concert fees ,£1478 fron Fayres and £1349 from coffee donations.
Payments :
Our principal payments were
Parish share £48000
| Church Insurance | £11686 |
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| Services | £7940 |
| Gas | £6019 |
| Restricted donations | £7400 |
| Wedding/funeral fees | £7059 |
The Restricted donations payments of £7400 included £7000 repayment of loan from the Friends.
Our contributions towards charities has continued. Half of the collections raised from weddings, baptisms and funerals is given to a charity nominated by the families. £2165 was donated with the money going to 22 different charities.
Parish Share
In 2023 we achieved our Parish share pledge of £48000.
We have also pledged £48000 for 2024.
Friends of St Georges
The Friends loaned St Georges £7000 in 2022. This was repaid in 2023.
HMRC
In early 2020 HMRC made an overpayment to us of £9321. They have offset this against the tax refund they owe us for 2020 and 2021. They also owe us a refund for 2022. At the end of 2023 this money had not been paid.
Energy Bills
We are on fixed price tariffs so the recent spike in energy prices had limited impact on our bills. However the Gas contract is renewing in 2024 and we will be paying considerably more in the future.
Quinquennial report
The Architect produced the Quinquennial report late 2023. Excluding the West End Window Restoration the report has identified the need for an estimated £41500 (excl VAT ) repairs over the next 5 years.
End of Year Balances and Reserves
At year end the General fund cash balance was £30863 This equates to about 18 weeks normal general expenditure. However the 2024 Budget forecasts a £8800 deficit on the General fund .
At year end the balance on all the Restricted funds was £23364. However on current trends the Church Maintenance fund will be empty by the end of 2024. If this happens then in future years general church maintenance will have to be financed from the General fund.
I would like to express my thanks to everyone for their support throughout the year.
A J PINKETT Treasurer
March 2024
SAINT GEORGE'S CHURCH CULLERCOATS
ANNUAL GENERAL MEETING 2024 - CHURCH WARDEN'S REPORT
We would like to start with a few thanks. To Fr Adrian for his ongoing help and support. The ‘sidesmen’, those who assist with the readings and prayers all of who have once again been a great support each week. Enabling the main Sunday services to run smoothly is very much a team effort. During Pauls absence at the start of the year Jonathan stepped up to assist and seamlessly kept things ticking along. Thanks go to Jonathan and to all of the volunteers, for their contributions.
Music at St Georges Church is an important part of our worship. In July we said goodbye to Andrew, Louise, Sarah, Chrisopher, Eleanor and Catherine with thanks for all they had brought and given to our St George’s worship and community. Then in September hello to Timothy Hone who took on the
Musical Director role and has already taken us through a major restoration of the T S Lewis Organ and we hope is now feeling very much a part of the St George’s Cullercoats community.
May we also thank the retired clergy who assist so frequently filling in for services, without them it would be a struggle to maintain the number of services which are offered. We celebrated the retirement of Andrew Beeston in February this year but are delighted that he and Jennifer are still very much a part of our congregation.
We held a number of successful social events in year helping to raise £1,800 for the building restoration fund. There is a small team who organise these events although as ever unless we all support these on the day they won’t succeed. So well done everyone for bringing along family and friends and making these such a success. Also a great way to broaden our involvement into the local community.
During the course of the last year we hosted a service of Confirmation for Churches in our Deanery which was presided over by the Bishop of Beverley, the Rt.Rev. Stephen Race.
Visitors to St George’s come from far and near. The visitors book at the rear of church is always worth a look and in this last year we have messages from visitors living in at least 6 European countries, Canada and the USA, South America, India and Pakistan, New Zealand and Australia, China, numerous Eastern European countries, Ukraine and the Middle East. Their appreciation is of both the quiet space and the beauty of the building.
Churchwardens have responsibilities to the Incumbent, the Archdeacon, and the Bishop. Last year Paul and Vivienne were pleased to attend the swearing in service for churchwardens in person, good to meet with others in this role.
We also have responsibility to ensure the inventory of Church belongings is up to date and accurate, and once again we have carried out an audit, and found everything to be satisfactory. Our thanks go to Shaun who assisted with this when Paul was absent.
We can also report that the insurances for the church buildings and contents are up to date, together with those for the church hall. Our CCLI Licence for music has also been paid. Currently the premiums that are paid for insurances are:
Church & Church Hall £11,686.74 CCLI £279.10
Thank you all again for you much valued support. Vivienne Barke Paul Corrigan
This is the last report I shall be involved in as Churchwarden as I finish at this APM. It has been both an interesting and rewarding role for the last 3 years. I wish the churchwardens my very best wishes moving forward. Vivienne
– Fabric Committee Report April 2023 April 2024
28[th] November 2023 Boiler Service £432.00 9[th] November 2023 Newcastle Diocesan Registry £273.00 West End Repair Faculty 25[th] January 2024 Detection of under floor electrical £2715.00 fault replacement of cables in organ loft. Replacement of fuse box and heating controls
Gutter cleaning carried out as necessary -small repairs carried out as required.
Future repair undertakings
West Window & Masonry Repairs
The west window is in need of much of the stonework being repaired or replaced and the glass being re-leaded and cleaned. Total cost will be in excess of £210,000.
We have applied to many funders for assistance in raising this sum but still are a long way short of the total needed.
Guttering and drainpipe repairs.
The guttering to both roof levels is in need of inspection for blockages and where necessary the replacement of the down comer drainpipes. At the moment it is impossible to give a total cost for this work as scaffolding will need to be erected for the inspections to take place. A previous quotation for all the pipework to be replaced was listed at £39000.00.
South Porch
The wood in the South Porch needs to be sanded and re-oiled. We have received a donation to cover the cost of this.
Church Hall
12[th] June 2023 New Light Fitting £120.00 11[th] October 2023 New Light Tubes and Extractor Fan £120.00
Roof leak repaired – gents toilet ceiling repaired. Small repairs to heating and light tubes replaced, as necessary.
Deanery Synod Report April 2024
This has been an important year for the Deanery Synod as the church addresses serious issues of continued falling church attendance, financial constraints, and reduction in clergy numbers.
On the 10[th] of June 2023 the deanery synod held a ‘Shaping the Future’ day at St Lukes Church Wallsend, it was introduced by Bishop Helen-Anne. At the meeting the draft proposal for the Deanery’s 3-year plan which was to be finalized and submitted to the diocese by the 30[th] of June 23 was presented by the Deanery Development group. Those attending the day held small group discussions and then gave feedback on the proposed draft. The Deanery development group took note of the fee -back given before presenting the final proposal at the Deanery Synod meeting held on the 20[th] June 2023.
The key proposals of the plan were: -
To reduce the number of clergy deployments by 2 stipends (from 14 to 12, St Georges Cullercoats would remain as 0.5 stipend)
to increase and development of Readers and Lay Ministry.
To increase services of the word, these services are not communion services and so can be led by a Lay person. This would free-up clergy to lead worship in other areas of the Diocese.
To sustaining and develop the ministry of retired clergy.
to increase outreach work to schools and new communities and work to attracting young people to the church. To identify churches for closing and repurposing. To promote parish giving scheme.
The plan was approved at the Deanery Synod meeting of the 20[th] June 2023 and subsequently submitted to the Diocese.
A meeting was held by the Deanery Synod on 5[th] October 2023 to confirm the officers of the Synod and membership of the development group. Feedback was given on the progress of the 3-year plan.
The last meeting was on 7[th] March, where Tara Russell (Children and Youth Team Leader for the Diocese) gave a presentation and led discussions on bringing young people into the life of the church.
Tim Mayfield has stepped down from his position of Area Dean on completing his 5[th] year.
Some sobering figures.
In the 4-year period from 2018-2022 across the Deanery, on average: -
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Baptisms are down by 5%
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Marriages have dropped by 24%
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Funerals have dropped by 24%
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Easter day attendance is down by 23%
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Christmas attendance is down by 22%
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Child Sunday usual attendance is down by 46%
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Adult Sunday usual attendance is down by 26%
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And so, the Usual Sunday attendance Figure is down by 28%
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Electoral Rolls are down by 11%
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However, the statistic for Worshipping Communities is almost the same as 2018.
Sean Dowinton.
St Georges Parish Church
Annual Parish Meeting
Safeguarding Report
The Safeguarding team has met three times since this time last year. We continue to use the Safeguarding dashboard that the Diocese rolled out in 2021 which ensures we are compliant with the 2016 House of Bishops recommendations on Safeguarding. At the time of writing this report we are 97% compliant according to the Dashboard with only two outstanding actions that are amber “for action “not red that would deem them urgent.Although many areas are fully compliant. As a parish we continue to work to maintain and improve procedures.Therefore, what follows is a summary of the tasks that have been undertaken and new procedures that have been put in place. Namely:-
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The PCC regularly approve the action plan generated by the dashboard as areas are completed or updated.
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The new Safeguarding Policy statement has been adopted by the PCC.
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DBS checks continue to be maintained and updated.
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Declaration forms for the majority of major groups within the Church have been recently updated and completed.
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Risk assessments have been completed for the majority of major groups within the Church.
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A description of role and responsibilities have been created for the Choir leader in relation to the choir.
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Core Safeguarding training has been undertaken by members of the PCC.
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A document on privacy and confidentiality has been produced.
Using the Safeguarding dashboard, we will continue to work on tracking our progress as well as constantly reviewing and updating our policies and procedures. Thus, continuing to work to make our church a safer place for all.
We also need to ensure that training is kept up to date by encouraging newly appointed members of the PCC to complete the Basic online training available. And that where necessary refresher courses are undertaken if three years have lapsed, and the person is still in post. This continues to be an ongoing focus. In the following months we need to obtain a risk assessment for the Choir. We as also need to present to the PCC the procedures for dealing with Safeguarding allegations and concerns as it is up for review and validation.
In accordance with Safeguarding guidelines, we need to report that there have been no Safeguarding issues in this year, and this has been noted by the PCC.
This concludes the Safeguarding annual report for 2024. I would like to thank the PCC for their support and due regard for Safeguarding. Lastly but not least my thanks to the Safeguarding team and everyone else for their support and contributions.
Safeguarding Officer.
St. George’s Cullercoats MU Branch Leader’s report for year ended 31 December 2023
Our branch programme for 2023 included 6 afternoon or evening meetings. The Parish Lent Course this year was on the theme of Healing – following domestic abuse, and comprised 5 sessions at local churches, including one meeting hosted by our branch. As a follow-up to this course, Fr. Adrian asked us to host an open evening in May at which Dr. Rosemary New explored with us, through discussion and a presentation, the effects of abuse and made us more aware of how we may support victims. Mothers’ Union worldwide for many years now has encouraged us to take part in awareness campaigns during the United Nations 16 Days of Activism Against Gender-based violence in November. This year the RiseUp campaign was launched at our National Gathering in York, and leaflets, help cards or displays appeared in many churches, including our own. This issue will continue to need our prayers.
Our September evening meeting was used to make up emergency hospital bags, over a cup of tea. This was one of many projects that we the members have supported this year. The other big fund-raiser was of course to support the Newcastle Peoples’ Kitchen Christmas gift bag appeal for the homeless. Funds raised by the generosity of members and the wider congregation were managed by Margaret Chamberlin to whom we owe our appreciation once again for converting the cash into items to fill 6 bags. Thank you Margaret. Some projects have been more practical than just fund-raising. Several members have demonstrated their skills in knitting and crocheting, making garments for prem babies, fiddle muffs for a variety of Wards in the local hospitals, and 6 Shaun the sheep stuffed toys to support the St. Oswald Hospice campaign this year. The sheep joined a larger flock in the cathedral for a few weeks and were then auctioned off to good homes!
Deanery and Diocesan events were well attended by our members. A highlight for me was the MU National Gathering at the Barbican with York, once again there was a monsoonal downpour during the walk from there to the Minster but Sung Evensong and a sermon by the Archbishop of York was absolutely worth getting wet for! The other occasion that stands out was when Fr. Adrian very kindly prepared a beautiful and inspiring Advent Service on the theme of light for our deanery members in December. Nearly 70 of us took part in the service and enjoyed a lovely afternoon tea and fellowship with ladies from at least a dozen local churches.
In our Parish, support at Baptism services has continued, together with serving light refreshments after the weekly Thursday morning Eucharist. Both these activities provide valuable outreach. We also continue to prepare baptism cards for the first four anniversaries and also wedding cards.
We started the year with 35 members. Dear Brenda Mennear died last May, after a long and brave battle against illness. She held many roles in Mothers Union, including
latterly of course, our own branch Leader for 3 years. Another past Branch Leader Elizabeth Revett, who most of you will remember also died. Several of our members have encountered serious illness and sudden bereavement over the last twelve months and we continue to pray for and support each other. We have continued to adapt our monthly Office in the church that precedes afternoon meetings, and I wish to finish by expressing my personal thanks to Fr John for suggesting readings and hymns for our monthly office, and of course to Fr. Adrian for his support and guidance throughout the last twelve months. Ann Lilley
ST GEORGES CULLERCOATS
Name of PCC
Receipts and payments accounts
2023
For the year from 1 January to 31 December
Receipts and payments
Unrestricted Restricted Total funds Last year funds funds to the nearest £ to the nearest £ to the nearest £ to the nearest £
| Receipts and payments | Receipts and payments | Unrestricted funds to the nearest £ |
Unrestricted funds to the nearest £ |
Restricted funds to the nearest £ |
Restricted funds to the nearest £ |
Total funds to the nearest £ |
Last year to the nearest £ |
|---|---|---|---|---|---|---|---|
| Receipts Voluntary Income: Collections at Services Tax recovered via Gift Aid Legacies received (capital value) Recurring grants Non-recurring grants Activities for Generating Funds Receipts from Church Activities: Parochial fees Other Income Sub total Income from trading and other church activities Investment Income (including Property) Planned giving net of tax Other giving and donations (recurring and non-recurring) |
47,944 8,104 3,856 5,746 5,798 1,721 7,217 700 81,086 |
2,165 2,276 3,350 7,791 |
47,944 10,269 6,132 5,746 3,350 5,798 1,721 7,217 700 0 88,877 0 88,877 0 2,127 48,000 4,578 3,892 1,600 20,910 8,378 1,278 7,000 0 97,763 0 0 97,763 (8,886) 0 63,109 54,223 |
||||
| 50,537 | |||||||
| 9,765 | |||||||
| 9,295 | |||||||
| 5,438 | |||||||
| 12,000 | |||||||
| 0 | |||||||
| 3,220 | |||||||
| 4,561 | |||||||
| 292 | |||||||
| 3,672 | |||||||
| 1,648 | |||||||
| 13,714 | |||||||
| 114,142 | |||||||
| Asset & investment sales, etc. | 0 | 0 | |||||
| Payments Costs of Generating Funds Mission / Charitable Grants Church Activities: Diocesan parish share Salaries / honoraria Expenses of clergy etc Mission and evangelism costs Church running expenses Church utility costs Costs of trading Governance costs Sub total Major repairs and building works Asset & investment purchases Total payments Receipts minus (payments) Transfers between funds Cash funds lastyear end Cash funds this year end Costs of other activities (not fund-raising) Total receipts |
81,086 48,000 4,578 3,892 18,035 8,378 1,278 84,161 84,161 (3,075) (450) 34,389 30,864 |
7,791 2,127 1,600 2,875 7,000 13,602 13,602 (5,811) 450 28,720 23,359 |
|||||
| 114,142 | |||||||
| 112 | |||||||
| 1,795 | |||||||
| 46,000 | |||||||
| 5,250 | |||||||
| 4,131 | |||||||
| 1,350 | |||||||
| 21,171 | |||||||
| 6,590 | |||||||
| 1,084 | |||||||
| 0 | |||||||
| 0 | |||||||
| 87,483 | |||||||
| 23,886 | |||||||
| 0 | |||||||
| 111,369 | |||||||
| (3,075) | (5,811) | (8,886) | 2,773 | ||||
| (450) | 450 | 0 | |||||
| 34,389 | 28,720 | 63,109 | |||||
| 30,864 | 23,359 | 54,223 | 2,773 |
04/06/2024
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Statement of assets and liabilities at the end of the year
| Categories Signed by the chairman of the PCC and the treasurer or a church warden on behalf of the PCC Assets retained for the PCC’s own use Investment assets Other monetary assets Cash funds Liabilities |
HMRC Gift Aid tax refund for Details valuation on the land and Details Details building Details Signature Director of Music Other cash funds Details Bank current account CBF deposit fund Total cash funds (agree balances with receipts and payments accounts) possible to put an accurate . The Parish Hall. It is not 2020-2022 owed to St Georges |
Unrestricted funds to nearest £ 5,558 25,000 306 30,864 OK Unrestricted funds to nearest £ 5,700 Fund to which asset belongs Fund to which asset belongs Fund to which liability relates Unrestricted |
Unrestricted funds to nearest £ 5,558 25,000 306 30,864 OK Unrestricted funds to nearest £ 5,700 Fund to which asset belongs Fund to which asset belongs Fund to which liability relates Unrestricted |
|---|---|---|---|
| Rev A | hughes | ||
| A Pinkett |
04/06/2024
2
An Independent Examiner's Report
To the PCC of St George's Cullercoats.
This report on the financial statements of the PCC for the year ended 31 December 2023 is in respect of an examination carried out in accordance with the Church Accounting Regulations 2006 and s.43 of the Charities Act 1993.
As members of the PCC you are responsible for the preparation of the financial statements; you consider that the audit requirement of the Regulations and s.43(2) of the Act does not apply. It is my responsibility to issue this report on those financial statements in accordance with the terms of the Regulations.
My examination was carried out in accordance with the General Directions given by the Charity Commission under s.43(7)(b) of the Act and to be found in the Church guidance, 2006 edition. That examination includes a review of the accounting records kept by the PCC and a comparison of the accounts with those records. It also includes considering any unusual items or disclosures in the financial statements 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 I do not express an audit opinion on the view given by the accounts.
In connection with my examination, no matter has come to my attention:
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(1) which gives me reasonable cause to believe that in any material respect the requirements
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to keep accounting records in accordance with section 41 of the Act; and
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to prepare financial statements, which accord with the accounting records and comply with the requirements of the Act and the Regulations 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.
Mr W Burgess
April 2024