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2021-03-31-accounts

MILNROW EVANGELICAL CHURCH

TRUSTEES REPORT and FINANCIAL STATEMENT for the year ending 31 March 2021

Registered Address 22 New Street Milnrow Rochdale OL16 3PQ

Charity Registration Number 1135818

Approved by the Trustees on 20[th] December 2021

Trustees

Julian Hurst (Elder) David Owen (Elder) John Corbett (Treasurer and Deacon) Stephen Perrott (Deacon) Dr Timothy Platts (Deacon)

Bankers H S B C 2 Yorkshire Street Rochdale OL16 1EE

Independent Examiner: STANLEY OZGOWICZ MA (Cantab) CTA Atrament Limited 1 Cliffe Cottages Roper Lane Thurgoland

Page 1

SHEFFIELD S35 7AA

TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2021

CHARITABLE OBJECT

The primary aims of the Trust are to fulfil the role of a Christian Church in the Rochdale and district area and also to provide help to others in promoting the Christian faith in the United Kingdom and overseas.

THE CHURCH : ITS AIMS AND OBJECTIVES

The Church is a gathering of ordinary people of different ages and backgrounds, whose lives have been changed by Jesus Christ, the Son of God, the Saviour of the World.

The New Testament describes the Church as a community of people, properly taught and cared for, who by loving and serving Jesus Christ, are also committed to love and care for each other and to bring a blessing to the area in which they live.

Milnrow Evangelical Church, its Trustees and members are committed to the maintenance of these New Testament principles, as also are many other Churches, not only in this country, but also all over the world.

The powers of appointment or removal of Trustees rests with the Trustees. New Trustees are selected from within the membership of the Church as this means that the Trustee body is whole heartedly involved in fulfilling the mission of the Church worked out in practice. New Trustees are made aware of their responsibilities and of the legal and financial framework in which the Church operates.

The Church employs one Elder full time and one part time Administrator, but all members are involved in the work. Each member does what they are able as time and

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abilities permit. Some are involved in leading the worship services, or in a teaching ministry. Others are able to visit the sick and needy. All are involved in prayer for the work and in its financial support.

THE YEAR: ITS OBJECTIVES AND ACHIEVEMENTS

During the year ended 31 March 2021 the church faced many challenges. Following the Government imposed first lockdown at the end of March 2020, the whole of church life had to be reorganized. The church building was closed. We stopped using the church minibus, suspended our youth work and moved our regular public services of Christian worship and Bible study online. We used email, Zoom, YouTube, and then live streaming to Facebook to keep the congregation informed, to deliver the preaching of God’s word and to maintain fellowship. We have sought to improve our services with time, and adjust them to comply with the ever changing covid restrictions. The main ways that the Church has sought to achieve the calling of Christ upon it and its charitable purposes for the public benefit have been as follows:

Our main Sunday services continued each Sunday at 11.00a.m. and 6.00p.m.

With time, we introduced a time of fellowship after the evening service using Zoom.

We upgraded the church Wi-Fi to prepare for live streaming, which we launched in July 2020 when we restarted holding Sunday morning worship services in the

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church building again.

We started holding evening services at church again in October 2020, until the next lockdown in November 2020. The church re-opened on 6[th] December 2020.

We had the joy of holding a baptismal service on Sunday morning on 14[th] March 2021, which was done in a manner compliant with the covid rules at that time.

* Morning Prayer Meetings.

This prayer meeting moved online using Zoom and met each weekday at 9.00a.m till 9.30am. We saw an increase in the numbers of people attending.

* Midweek Meetings.

On a Thursday evening at 7.45 p.m. there is a Bible Study and Prayer Meeting. Home Groups were suspended due to covid.

We also introduced a Monday evening quiz night, held about once every two months, using Zoom. This involved a Bible quiz, and a talk from a missionary that we had links with.

A funeral was held in the church on 7[th] May 2020 with close family only present in the building.

* Training.

The trustees and youth group leaders did some further online safeguarding training in July 2020, in preparation for re-launching our youth work in due course.

* Missionary Support.

This year £23,880 was donated for the support of missionary work worldwide.

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* Outreach.

This work, like everything else, was severely disrupted by the covid pandemic. However, we continued to do what we could at any given time.

Book table work. This has changed due to the Covid situation. We now have a larger and better stocked table from which we offer Bibles, Gospels, Christian books and leaflets. People now approach the table to browse more than us distributing to passers-by. We run 2 book tables in Rochdale town center each week and help with another in Halifax once a week.

Open Airs. We ran less open airs due to the Covid situation but are now back to a monthly meeting on a Saturday. We have Gospel messages preached with the help of visual aids, hand out Christian literature and have discussions with any who show interest.

Door to door visitation. We have postponed door to door visitation for the time being. We are waiting for the Covid situation to become such that people, particularly those who are vulnerable, will not feel uneasy about us visiting their homes.

Leaflet Distribution. We continue to deliver Christian literature and invitations to various church meetings. These are mostly done in connection with special events; Christmas and Easter meetings in particular.

Personal Bible Studies. We run personal Bible studies for those who want to understand more about the Christian faith. In particular, we often run ‘Christianity Explored’ for those who are desiring to be baptised and join the church to ensure that they understand clearly what being a Christian means.

Our annual week of outreach took place in September as usual. We adapted the street work so that we had several places where we distributed and spoke to people. This was to keep numbers low at each place due to Covid. We ran several evangelistic meetings which were livestreamed for people to watch online.

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During the month of December we had special Christmas themed evenings each Sunday. These were run on zoom so those interested could join us for Carol singing and a Christmas message.

* Hospitality.

Hospitality was greatly reduced because of covid. As soon as the covid regulations allowed, we began to meet with people outdoors.

* Word of Hope Ministries.

This work continues to be in demand, with orders coming for the literature from various parts of the country and a number of requests coming from abroad. However, covid has caused a drop in demand while opportunities to use the literature are reduced. Many of the titles have been or are in the process of being translated into other languages. Publications are now available in English, Farsi, Arabic, Turkish and French.

This work is maintained by a group of devoted volunteers who give many hours of their time each year.

* Church Website.

The church website (www.milnrow.org) continues to be a valuable asset to members of the church and viewers from outside. Visitors’ statistics on the website are regularly up to about 150 daily, over each month, and normally over two pages are viewed by each. ‘Hits’ to the website are over 90 each day but ‘visitors’ are identifiable and indicate different users.

Mp3 audios and MP4 videos are regularly accessed through the website. These include messages preached at the church on Thursdays and Sundays, by various speakers. Videos are available to watch, sharing personal stories of faith in Jesus Christ, and answers to life’s questions. A book offer is often available for visitors wishing to know more.

Activities of the church are advertised using this

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platform; from Youth groups to seasonal Suppers. Information of our church services and regular weekly activities can be sourced here.

The website continues to be linked to other sites such as www.the christiananswer.org; which provides more educational materials on the Christian faith, resulting in a number of requests for Christian literature. Jesusislam.com is another; providing information for the many who enquire into the Christian faith from a Muslim background. It is now available in English, French, Arabic, Urdu and Persian. AndyMcIntosh.org is another that provides helpful information on science and creation.

The church’s website is updated by a member of the church skilled in the area of IT, guided by our previous Pastor; the author of the website.

The church also has a Facebook page on which most meetings are livestreamed. These videos are then available for people to watch at any time.

Help is provided with a number of other churches and organisations, particularly in support of their outreach, although this year it has been more limited due to covid;

Halifax Grace Baptist Church: Members of our church help weekly on a Thursday with general outreach. We also participate in their annual outreach week in September.

United Beach Missions. Church members are involved in leadership of and participating in teams throughout the year. These teams operate in the UK and also in continental Europe.

The Open-Air Mission. Members support their monthly outreaches in Manchester and have worked together with them occasionally in Bolton.

We also assist other local churches by providing preachers from the church to assist them in their ministry.

Members are involved in the support of the Evangelical Baptist Church, Cacassonne, France. This includes

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practical help with their building and in their outreach work, when possible. Covid travel restrictions have prevented this during this year.

* Supporting those seeking asylum.

The number of people seeking asylum in the U.K. continues to provide churches with opportunities to give both spiritual and humanitarian support. Many in Rochdale are Christians who were persecuted in their land of origin, but others have not had an opportunity to consider the Christian Faith openly. Both spiritual and humanitarian support is given without regard to whether the individuals are Christian or not.

On a number of occasions in the past we have provided advice in their claims, including our pastors attending their appeals tribunals.

This year, covid has limited the help that we are able to provide.

* Pastoral Care.

During the year our pastors have also been involved in the support of a number of members and others who attend the church who have had a variety of problems.

* Personal Bible studies.

These studies have continued online with the use of Zoom.

* Safe-Guarding Policy.

The Church operates systems to ensure that all people working with children and vulnerable adults are appropriately vetted with regards to their suitability for their work, including all necessary legal checks.

* Public Benefit.

The Trustees have read the Charity Commission guidance on public benefit, and are satisfied that the activities outlined above clearly demonstrates that the

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church is providing a benefit to the public.

* Trustees.

This year a further elder / trustee was invited to join the church from another church, but in the end, he chose to remain where he was.

ACHIEVEMENTS AND PERFORMANCE

The work of the church has been both challenging and encouraging over the past year. Although we have lost contact with a few people who used to attend our services, most have kept in touch using the online services. A number of new people have attended our online services and become regular attenders with us.

The year though has seen a number of changes. Two of our members went to be with the Lord and two believers who were already baptized were added to the membership. One person was baptized and added to the membership. One person was removed under church discipline and one was suspended. The total membership thus remains 66.

The various mid-week meetings continue to be well attended.

THE NEW YEAR

The spiritual goals of the church remain the same, but the impact of Covid-19 remains a challenge. All the activities of the church and needs of the members are under regular review, and ongoing adjustments will be required to face the challenges and opportunities that lie

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ahead.

The church is actively addressing the vacancy left by the retirement of David and Colette Harding.

FINANCIAL REVIEW

The church is entirely dependent upon the generous giving of its members as no offerings are taken at any meetings. The full financial results for the year are set out in the accompanying financial statement.

The Trustees have set a policy of retaining reserves sufficient for the foreseeable needs of the church to enable the church to function effectively in the coming year.

The Trustees have made an assessment of the major risks facing the church, and are satisfied that there are policies in place to minimise these risks. All major insurable risks are subject to normal Churches and employers’ insurance.

Charity law requires the Trustees to prepare accounts for each financial year which give a true and fair view of the state of affairs of the church and of the profit and loss of the Charity for that period. The Trustees confirm that the accounts comply with the current statutory requirements and those of the Charity’s trust deed.

Approved by the Board of Trustees on 20[th] December 2021

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MILNROW EVANGELICAL CHURCH Year ended 31 March 2021

GENERAL RECEIPTS AND PAYMENTS ACCO

Notes
INCOME
General Giving (for general fund)
MEC Gift Aid Scheme
1
Stewardship/CAF (for general fund)
Rental of 22a New Street
2
Bank Interest
Photocopying
Rental of church fat
EXPENSES
Pastoral - Julian & Ruth Hurst
3
Pastoral – Expenses
4
Visiting Preachers/Deputations
Missionary Support
5
Young People's Work
6
Outreach
7
Building Repairs & Renewals
8
Insurance
Utility Services
9
Materials/Publications
12
Welfare
10
Minibus
11
Audit of Accounts
General Expenses
14
Net surplus/(defcit) for the year
2020/21
£
2,895
66,156
6,898
4,704
5
0
1,883
82,541
22,019
157
910
23,880
0
1,029
1,584
1,839
5,682
3,874
1,025
1,486
205
2,674
66,364
16,177

MILNROW EVANGELICAL CHURCH Year ended 31 March 2021

GIFT AID ACCOUNT
Notes
OPENING BALANCES
General
African Pastors Conference
Adamu
Jyoti
Dan Hill
INCOME
General Fund
Dan Hill
Hicham & Elizabeth
African Pastors Conference
Adamu
Jyoti
Spen Valley Church
HMRC
HMRC - General Fund
Hicham & Elizabeth
Spen Valley Church
Dan Hill
African Pastors Conference
Adamu
Jyoti
Transfers to No1 Account
CLOSING BALANCES
General
Dan Hill
African Pastors Conference
Adamu
2020/21
£
10,255
5,000
2,000
2,000
10
19,265
19,265
51,749
2,760
480
5,000
2,000
2,000
0
63,989
63,989
14,407
123
0
635
1,250
500
500
17,415
17,415
100,669
-88,384
3,285
0
5,000
2,000

Joyti

2,000 12,285 12,285

MILNROW EVANGELICAL CHURCH Year ended 31 March 2021

MEC WORD OF HOPE MINISTRIES
Notes
2020/21
£
CASH ACCOUNT
Opening Balance
115
Gifts and Transfers
0
Cash From Sales
1,351
1,466
1,466
Less: Purchases and Expenses
-345
Closing Balance
1,121
PROFIT AND LOSS ACCOUNT
Sales
1,392
Stock increase/(decrease)
598
1,990
Publications & Postage
-1,904
Gross proft/(loss)
86
Audit Fees
105
Annual Website
83
Stationery/Copier Paper
0
Advert E.T.
0
Stall at Keswick
0
New Computer
0
Royalties to Hicham
0
Use of Copier
0
Expenses
-188
Net Proft/(loss)
-102
MEC WORD OF HOPE MINISTRIES
Notes
2020/21
£
CASH ACCOUNT
Opening Balance
115
Gifts and Transfers
0
Cash From Sales
1,351
1,466
1,466
Less: Purchases and Expenses
-345
Closing Balance
1,121
PROFIT AND LOSS ACCOUNT
Sales
1,392
Stock increase/(decrease)
598
1,990
Publications & Postage
-1,904
Gross proft/(loss)
86
Audit Fees
105
Annual Website
83
Stationery/Copier Paper
0
Advert E.T.
0
Stall at Keswick
0
New Computer
0
Royalties to Hicham
0
Use of Copier
0
Expenses
-188
Net Proft/(loss)
-102
MEC WORD OF HOPE MINISTRIES
Notes
2020/21
£
CASH ACCOUNT
Opening Balance
115
Gifts and Transfers
0
Cash From Sales
1,351
1,466
1,466
Less: Purchases and Expenses
-345
Closing Balance
1,121
PROFIT AND LOSS ACCOUNT
Sales
1,392
Stock increase/(decrease)
598
1,990
Publications & Postage
-1,904
Gross proft/(loss)
86
Audit Fees
105
Annual Website
83
Stationery/Copier Paper
0
Advert E.T.
0
Stall at Keswick
0
New Computer
0
Royalties to Hicham
0
Use of Copier
0
Expenses
-188
Net Proft/(loss)
-102
-102

MILNROW EVANGELICAL CHURCH Year ended 31 March 2021

BOOKSTALL ACCOUNT BOOKSTALL ACCOUNT
Notes 2020/21
£
CASH ACCOUNT
Opening Balance -89
Sales 0
-89 -89
Less: Purchases and Expenses 0
Transfer – General Fund 0
Closing Balance -89
PROFIT AND LOSS ACCOUNT
Sales 0
Gifts of Books 0
Closing Stock 0
0 0
Purchases 0
Opening Stock 0
0 0
Gross Proft/(Loss) 0
Expenses 0
Gifts of Stock 0
0 0
Net Proft/(Loss) 0
DESIGNATED GIFTS ACCOUNT
Notes 2020/21
£
Opening Balance
Gifts Received
13
Payments made
Closing Balance
MINLNROW EVANGELICAL CHURCH
as at 31 March 2021
BALANCE SHEET
33
22,288
22,321
-19,330
2,991
Notes
FIXED ASSETS
Property - Butterworth Hall, 22 New Street, Milnrow
Other Tangible Fixed Assets
15
CURRENT ASSETS
Cash at Bank and In Hand
16
MEC Word of Hope Ministries Stock
Bookstall
CURRENT LIABILITIES
Creditors net of debtors
17
NET CURRENT ASSETS
NET ASSETS
REPRESENTED BY:
Gift Aid Account
MEC Word of Hope Ministries
Bookstall
General Fund
2020/21
£
500,000
3,911
503,911
57,650
11,642
0
69,292
-4,675
64,618
568,529
12,285
12,763
0
543,480
568,529

MILNROW EVANGELICAL CHURCH Year ended 31 March 2021

NOTES TO THE ACCOUNTS

1. MEC GIFT AID SCHEME
For General Fund
HMRC – General Fund
2. RENTAL INCOME FROM 22a NEW STREET
Rental
Use of Gas, Electricity and Water
3. PASTORAL, JULIAN & RUTH HURST
Julian Hurst Salary
Ruth Hurst Salary
Pension – NEST
4. PASTORAL EXPENSES
J.H. Mileage
J.H. EMW Church Training Day
J.H. Bala Ministers' Conference
5. MISSIONARY SUPPORT
UFM -Kevin & Susan Matthews
UFM - Hicham & Elizabeth
Mark Penner
David & Colette Harding
2020/21
£
51,749
14,407
66,156
2,980
1,724
4,704
14,832
6,000
1,187
22,019
157
0
0
157
6,540
6,890
2,400
0
Philip & Margaret McIntosh
African Pastors Conference
Adamu
Jyoti
Dan Hill
Spen Valley Church
UBM
Lanka Evangelical Fellowship of Churches
Bosco & Heidi
2,400
0
0
0
2,600
0
500
150
2,400
23,880

MILNROW EVANGELICAL CHURCH Year ended 31 March 2021

NOTES TO THE ACCOUNTS

6. YOUNG PEOPLE'S WORK
Sunday School
Lads/Crossfre
Equipment
Gems
7. OUTREACH
Reaching Rochdale Team
Reaching Rochdale Meals
10ofthose Leafets
Cream Tea Invites
Carol Service/Supper
RR Fliers
Carnival
Christmas Service
North West Partnership
Streetwise Ad
Catering
Spring Supper
Bonfre Night
Dinosaur Roadshow
Nativity
RR Leafets/Posters
2020/21
£
0
0
0
0
0
780
0
0
0
0
0
0
249
0
0
0
0
0
0
0
0
1,029

8. BUILDING REPAIRS AND RENEWALS

Gas Services 0
Fire Appliances 0
New Heating System 0
Fire Alarm 235
Energy Performance Certifcates 80
Plumber 468
Miscellaneous 364
Electricity Safety Checks 190
Security Alarm 206
Vacuum Cleaner Repair 0
Gardening Supplies 41
Gutters 0
Pest Control 0
1,584
MILNROW EVANGELICAL CHURCH
Year ended 31 March 2021
NOTES TO THE ACCOUNTS
2020/21
£
9. UTILITY SERVICES
Gas 2,415
Electricity 2,169
Water 677
Telephone 421
5,682
10. WELFARE
Payments Made 1,025
Less Gifts Received 0
1,025
11. MINIBUS
Depreciation 875
Insurance 296
MOT 315
Fuel 0
Repairs 0
Breakdown Recovery 0
Road Tax 0
1,486
12. MATERIALS/PUBLICATIONS
Photocopier 0
Depreciation 198
Holiday Churches - ET 25
Home Group Study Notes 0
Microsoft Ofce 0
Stationery/Copier Paper 67
Literature 3,356
Easter Books 0
Gospel Centred Marriage Books 0
Word of Hope 0
Hymn Books 0
Bibles 0
Christian Hymns (Music edition) 0
Flowers 0
Evangelistic Books 0
Christianity Explored 0
CCLI Licence 228
3,874
MILNROW EVANGELICAL CHURCH
Year ended 31 March 2021
NOTES TO THE ACCOUNTS
2020/21
£
13. DESIGNATED GIFTS
Pella 550
Dan Hill 8,885
African Pastors Conference 6,250
Adamu 2,500
David & Colette Harding 1,000
Kevin & Sue Matthews 0
Spen Valley Church 0
Hicham & Elizabeth 603
Jyoti 2,500
22,288
14. GENERAL EXPENSES
Christian Safeguarding Services 505
Connected Conference 0
Carey Conference 0
Open Air Equipment 16
ICO Registration Fee 35
Postage 9
COVID Supplies 132
Zoom 180
AV Equipment 1,605
Dan Mileage 0
UBM Fees 0
Computer Parts 0
Microphones 0
Miscellaneous 0
Depreciation – General 192
2,674
15. FIXED ASSETS
Overhead Projector at 31/3 256
Cooker – Flat at 31/3 64
Piano at 31/3 104
Colour Printer at 31/3 Written Of
Ford Minibus 31/3 2,625
Projectors (2) at 31/3 64
Dishwasher at 31/3 336
Colour Copier at 31/3 462
3,911
MILNROW EVANGELICAL CHURCH
Year ended 31 March 2021
NOTES TO THE ACCOUNTS
2020/21
£
16. CASH AT BANK AND IN HAND
General cash in hand 0
Current Account 36,076
Uncleared Cheques -1,850
Gift Aid Scheme Account 12,285
MEC Word of Hope Ministries Account 1,121
Deposit Account 10,018
57,650
17. CREDITORS/(DEBTORS)
Designated Gifts 2,991
Word of Hope Ministries 1,684
Others 0
4,675
18. CHURCH FUNDS
Designated Gifts 2,991
General Fund 41,253
MEC Word of Hope Ministries 1,121
Gift Aid Scheme Account 12,285
57,650

OUNT

2019/20

£ 4,049 62,683 7,246 4,704 40 20 0 78,742 22,019 918 1,525 32,755 1,448 3,712 3,371 1,908 4,971 2,259 840 3,897 205 1,692 81,520 -2,778

2019/20 £

235 0 0 0 0 235 235

50,715 470 580 10,000 3,000 3,000 500 68,265 68,265 11,968 150 125 0 1,250 250 250 13,993 13,993 82,493 -63,228 10,255 10 5,000 2,000

2,000 19,265

19,265

2019/20 £ 3,290 0 3,417 6,707 6,707 -6,592 115

3,244
2,525
5,769
-5,870
-101
-101
105
83
60
43
18
293
100
20
-722
-999
3,244
2,525
5,769
-5,870
-101
-101
105
83
60
43
18
293
100
20
-722
-999
-999

2019/20 £

0
451
451 451
-540
0
-89
451
0
100
551 551
540
0
540 -540
11
0
0
0 0
11

2019/20 £

-432 13,565 13,133 -13,565 -432

2019/20 £ 500,000 5,175 505,175

38,296 11,045 100 49,441

507 49,948 555,123 19,265 11,235 11 524,612 555,123

2019/20 £ 50,715 11,968 62,683

2,980 1,724 4,704

14,832 6,000 1,187 22,019

688 70 160 918

6,540 6,540 2,400 3,100

2,400 6,250 1,250 1,250 0 625 0 0 2,400 32,755

2019/20 £ 178 1,054 215 1 1,448

1,350 166 209 34 79 125 194 0 183 95 13 65 108 372 25 695 3,712

312 235 1,764 198 0 0 112 95 53 49 33 170 350 3,371

2019/20 £ 2,116 1,679 846 330 4,971

840 0 840 1,150 973 241 919 344 105 165 3,897

191 280

15 280 80 0 536 20 18 55 411 116 28 16 50 26 136 2,259

2019/20 £ 0 0 6,250 1,250 2,000 1,000 625 725 1,715 13,565

120 140 345 0 40 0 0 0 0 437 162

22 156 12 259 1,692

320 80 115 Written Of 3,500 80 420 660 5,175

2019/20 £ 15 8,888 0 19,265 115 10,013 38,296

-432 -75 0 -507 -432 19,348 115 19,265 38,296

CHARITY COMMISSION FOR ENGLAND AND WALES Independent examiner's report on the accounts Sectlon A Independent Examiner's Report Report to the trusteesl members of MILNRoa CVANJGCLI CAL Ck4u¢cFI On accounts for the year ended 71 NA@CH 1021 ONE TD T£rnI Charity no (if any) 118SS18 Sel out on pages I report to the trustees on my examination of the accounts of the above charity I'the Trust.) for the year ended Responsibilities and As the charity trustees of the Trust, you are responsible for the preparation basis of report of the accounts in accordance with the requirements of the Charities Act 2011 ("the Act ). I report in respect of my examination of the Trust's accounts carried oul under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 14515)(bl of the Act. I have completed my examination. I confirm that no material matters have come lo my attention (o ") in connection with the examination which gives me cause to believe that in, any material respect.. accounting records were not kept in accordance with section 130 of the Act or the accounts do not accord with the accounting records Independent examiner's statement I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached. Please delete the words in the brackets if they do not apply. Signed: Date: l)/0 i/toel Name". T4rtIL£Y (fLfi otsJlCC Relevant professional quallfl¢ation{s) or body lif any): Address: J£ AliEG0￿mI￿ HEF IER October 2018

Section B Disclosure Only complete if the examiner needs to highlight matters of concern (see CC32, Independent examination of charity accounts.. directions and guidance for examiners). Give here brief details of any items that the examiner wishes to dlsclose. IER October 2018