2021-12-31-accounts

THE CHURCH IN WALES YR EGLWYS YNG NGHYMRU

Annual Vestry Report For year ended 31[st] December 2021

Parish Mission Prayer

Father, pour out your Spirit Upon the people of this parish, and grant us

a new vision of your glory, a new experience of your power, a new faithfulness to your word, and a new consecration to your service, that your love may grow among us and your kingdom come; through Jesus Christ, our Lord. Amen.

Introduction	1
Annual Vestry Report by the Vicar	1
Annual Vestry Meeting 2020 Minutes	3
Fabric Committee – 2020	4
Finance Report 2021	4
Description of the Parish	6
Objectives	6
Administrative Information	7
Members of the Parochial Church Council for 2020/2021	7
Organisation of Parochial Church Council	7
Finance Sub Committee	8
Fabric Sub Committee	8
Electoral Roll	8
Parish Sunday Services	8
Financial Report	9

PCC Report and Financial Statements for the year ended December 31[st] 2021

Introduction

The last 2 years as a Parish, as for everybody has been anything but normal .

The AVM in 2020 was not held until November when it had been agreed by the Bench of Bishops of Church in Wales could be held as online meetings. The 2021 AVM has been delayed due to Independent Examiner not completing the Financial Report. The new PCC and Officers will be elected to serve until the end of 2021 when the Parish will become part of the new Ministry Area. Meetings continued to be held online throughout the year.

Electoral Roll renewal planned for 2020 has been delayed until 2022 , (next renewal will be in 2027) when members will be enrolled on the new Ministry Area Electoral roll . Ministry Area Transition team will continue to plan the migration to the new Ministry Area at the beginning of 2022. There has already been a great deal of cooperation across the Parishes to develop the Ministry Area team and I’m sure we all look forward to Building God’s Kingdom together in the Ministry area of Penybont ar Ogwr

Annual Vestry Report by the Vicar

As you’ll appreciate, there’s little to report since our last AVM. Tonight’s report instead serves as an end statement of where we’re at as we bring the parish system to a close in this parish and look forward to a new way of being Church with excitement, sadness and trepidation in equal measure.

The September 2010 meeting of the Governing Body of the Church in Wales concluded that she ‘cannot go on doing the same things in the same way; some things need to change and we are open to – and indeed encourage – that possibility”. Following this, the former Bishop of Oxford, Richard Harris was asked to lead a review group with the aim of gathering and assimilating information about the state of the Church, then provide independent advice on how the Church might reshape itself to be more effective in the 21st Century.

I’ve said it many times, but I’ll say it again, ‘If you always do what you’ve always done, then you’ll always get what you’ve always got.’ Unfortunately, this has meant decline in both church attendance and in vocations to the priesthood.

11 years later, Covid has not been kind to the Church either, and although congregations are gradually returning to our churches, there are many who remain fearful of venturing out. Sadly, many of the elderly haven’t wanted to engage in online services either, resulting in what seems to be radical pruning. If you’ve ever had to do that, it’s a very scary business.

We once had a healthy rubber tree at home. After not properly looking after it - it was watered, but maybe too much or too little - we decided to cut it back to the base and get rid of all the straggly bits and dying, rotting leaves and see what would happen. Being non-gardeners, we then put it outside where we promptly forgot all about it. But nature has a way of surviving. Months later we came upon the pot again and were delighted to see that new, glossy leaves were emerging. We nurtured it a bit better after that and it just kept on growing. Today it barely fits in our dining room and could actually do with another pruning session.

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I say this to encourage us not to fall into the trap which is functional atheism. We say we believe in God who is Almighty, but actually, if we doubt that the Church will survive her time of pruning, then we’re really saying that God is not almighty at all. In the words of the hymn, ‘Ponder anew what the Almighty can do!’

Many of the plans made for re-engaging our schools and developing our social action have had to be shelved, postponed or re-thought over the last 18 months, but in spite of that, new green shoots are appearing. It’s early days, but Forest Church is becoming a viable, although different way of worshipping, and nearly all the churches in the new Ministry Area are being represented. Nolton is especially enjoying a tidal wave of baptisms, although it remains to be seen how those connections made might be developed. Similarly, weddings don’t seem to be going out of fashion, so we need to discern together what can be done to keep people involved when they approach us. How we can actually look outwards is still going to be challenging as the pandemic continues. I’m hoping that the PCC will devolve to successful local committees where each church takes more responsibility in realising the Diocesan vision and learns how to do this in unique ways. Perhaps that will mean Coity putting all its efforts and support into the Sunday Club, Nolton embracing what a town centre church of the 21st century looks like, Brackla finding new ways to make its mark on our school and local community. Let’s all think out of the box, be bold and try new things, whilst at the same time treasuring our traditional services and making them gleam like the jewels we all know them to be for new congregations.

Personally, I’m more excited by the move to Ministry Areas than I am either saddened or terrified, but I’ve had my moments. Being a Vocations Adviser for the Diocese puts me in a privileged and happy position to see just a little way into the future. Maybe there aren’t so many people being called to ordained ministry, but some are, so this would suggest that there will be a church for those who God has called to minister in beyond next year.

So the end has come but I hope that you’ll all continue to be as involved as you always have been. Thank you for serving this Parish by giving of your time, skills and considerable experience and thank you to those others, not here this evening, who have served so faithfully over the years. I look forward to seeing our congregations and the whole of the new Ministry Area grow in faith, fellowship and number, and I look forward to seeing your ministries go from strength to strength.

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Annual Vestry Meeting 2020 Minutes

Annual Vestry Meeting 2021

Minutes of meeting held on Monday 10th May 2021 at 1930 online by Zoom Video conferencing

Apologies: John Dixon, Mari Dixon, , Barrie Williams, Gloria Williams, Rev Ceri Holloway

The meeting was opened with prayer and Introduction by Vicar , Rev Maggie Thorne

1. Apologies received were read by Secretary

2. Rev Maggie Thorne was in the Chair and warmly welcomed everyone to the AVM 2021 reminding those present that we will be moving from the current Parish system to Ministry Areas by the end of this year ,Any concerns should be addressed to Vicar or the local church representatives on the Ministry Area Transition team , Gaynor Coles (Brackla) , Andrew Dix (Nolton) and Stuart Davidson ( Coity). It is expected that local church committees would be formed before the end of the year.

3. Minutes of previous Annual Vestry Meeting as published in Annual report were received by the AVM and accepted as a true record

4. The Annual Report had been issued in preparation for the AVM before lockdown, and this meeting was considering that report which was for Jan-Dec 2019. Thanks to those who had submitted reports on Parish groups and activities. Rev Maggie Thorne read the Annual Vestry report as published. It is with regret that Huw Jones will be withdrawing from public ministry. A gift has been presented to Huw on behalf of the Parish.

Rev Canon Tim Jones , Diocesan Director of Ministry and Discipleship, will be taking an active part in Parish Ministry when his diocesan duties allow.

1. The Annual Financial report and accounts had been prepared by treasurer Sandra Arnott and audited by Richard Knoyle as Independent Examiner. Thanks to Sandra for all her work on accounts over the year

The annual accounts were accepted as presented .

1. Gaynor Coles was appointed Rector’s Warden

2. Andrew Dix was elected People’s Warden

3. Fred Custerson was appointed Sub Warden at Coity

4. Nader Omidvar was elected Sub Warden at Coity

5. Ian Hartley-Brown was elected Sub Warden at Nolton

6. Rebecca Dowlman was appointed Sub Warden at Nolton

7. There were vacancies for elected and appointed Subwarden at Brackla

8. There was no ballot for PCC members as there were only 15 nominations , all were declared elected:

9. Philippa Coulson, Gareth Daniel, Stuart Davidson, Janice Dowlman, Ann Elward, Alexis Frew, Ian Hibble, Christine Judd, Chris Merkins, Ann Parfitt, Dr Susy Rogers, Malcolm Short, Paul Smith, Aeron John Williams, Allan Dowlman

10. All Sidespersons currently appointed were re-appointed

11. Richard Knoyle ACA FCCA , had taken on the role of Independent Examiner of Accounts from Alwyn Thomas. Meeting agreed to request re-appointment of of Richard Knoyle as Independent Examiner

12. AOB –.

13. New PCC members agreed to appointment of Stuart Davidson as PCC Secretary and Sandra Arnott as Treasurer

Dr Susy Rogers congratulated Nolton on receiving Bronze Eco-Church Award

The meeting was declared Closed at 20:15 with the Grace.

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Fabric Committee – 2020

Rolling Programme

Completed on the schedules were the annual service contracts for both Churches and halls as follows: Fire alarms, fire extinguishers, gas boilers, gas cooker together with certificates, lightning conductor tests with certificates, grass cutting, portable electrical testing, emergency lighting testing, empty cess pit Coity hall, Coity clock servicing, organ servicing, graveyard Safety inspection Coity and Nolton. Remedial work

Coity Church

Cleaned out gutters. Boiler control replaced. Fractured Concrete on RSJ repaired. Replaced Flag pole pulley, Organ light replaced, Moss control tarmac paths, Organ repaired, Tower pointing samples taken, Repaired/replaced broken or missing slates on rear shed. repaired fallen gutters and sealed joints on Nave roof gutters. Hire of Tower. Replaced rotten facia with UPVC on Meter Shed

Nolton Church

Outstanding due to COVID-19. Slipped Slate Nave roof, painting boarding around Boiler Flues (Faculty requirement), clean out the guttering. All this high level work completed. Replaced Vestry carpet, Purchase of new battery powered lawn mower, Church yard yew tree report and maintenance works. New curtains for West door. Organ loft roof ridge tiles replaced.

Coity Hall.

Replace luminar, Repair and redecorate Kitchen, entrance Porch, Cloakroom and Toilets. Two new children’s toilets. Repoint external Stonework. Redecorate Main hall. Fence Repaired. Gutters cleaned out. Nolton Hall

Two new replacement Fire doors. Two floodlights replaced. luminar replaced F.G.Custerson

Chairmanand External Decoration.

Fred Custerson Chairman

Finance Report 2021

The Income and Expenditure as at 31/12/2021 was down by £2584 compared to 31/12/2020.

Overall the main areas where was a significant reduction in income was in income received from giving and HMRC gift aid refund .However the loss was greatly offset by the increase in One -off donations , Hall rental and Parish Share refunds . I think Allie and Fred should be thanked for all the hard work they put in to rental of the halls at Nolton and Coity to generate income for the benefit of the Benefice.

During 2021 apart from fixed monthly expenditure costs we were able to carry out numerous repair and maintenance works at Nolton and Coity Churches , Halls and Graveyards. Rising inflation costs remain and we are still coming through the Covid 19 situation .

Taking all factors into account for the year 2021 we came out in credit by approx. £8500.

The purchase of a property at 4 Nolton Place ,Bridgend was withdrawn because of legalities. The purchase of the property at 12 Villiers Street , Port Talbot is almost at completion and the vendor has been assured

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of a shorthold tenancy on completion which will then yield renal income . The RB are to approach the selling Estate agents Payton Jewell Caines at Port Talbot to act as letting Agents .

Income arising on legacies held in the RB has been paid into the General fund or reinvested in compliance with the terms and conditions of those legacies

Sandra Arnott Treasurer

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Description of the Parish

The Parish is part of the Town of Bridgend, together with its adjoining areas of Wildmill, Litchard, the Village of Coity and Brackla. It is part of the Deanery of Bridgend, which is within the Diocese of Llandaff and the Province of the Church in Wales. The Parish is a Registered Charity – 1135927.

The Parish together with the neighbouring parish of Coychurch forms a Benefice which is a member of the Area Ministry team of Bridgend, which is developing shared resources in the area.

Following the Diocesan Conference the plans to move to Ministry Areas were revived and plans started to create the Bridgend Ministry Area comprising the Parishes of Coity. Nolton & Brackla, Coychurch, Newcastle, Laleston with Merthyr Mawr and Penyfai. Rev Maggie Thorne was appointed as Ministry Area Leader and a transition team to complete the move to Ministry Area by the end of 2021 has been put in place.

Dedication of Churches

The Parish Church is dedicated to St. Mary the Virgin and is situated in the Village of Coity.

The daughter Church is also dedicated to St. Mary and is situated very close to the Town Centre in the area of the Town known as Nolton.

The third Church, also dedicated to St. Mary, is situated within the Archdeacon John Lewis Church in Wales Voluntary Aided Primary School, on the Brackla Estate.

Objectives

The Church in Wales is a Province within the Anglican Communion and as such has the task of advancing the Christian Religion, through worldwide Mission. The Parochial Church Council is required to ensure that the life and work of the churches within their Parish is fulfilled both locally and further afield.

The PCC is not a body corporate. Its composition, procedures and powers are set out and regulated by the Constitution of the Church in Wales. This is amended from time to time to keep pace with changing times. It is set up under Section 3(1) of the Welsh Churches Acts of 1914. Elections to serve on the Parochial Church Council take place at the Annual Vestry Meeting.

The Representative Body of the Church in Wales holds lands and property, which includes the churches of Coity and Nolton, their contents and churchyards. It also acts on behalf of the Province for paying stipends to full time clergy.

The PCC is responsible for promoting the mission of the Church, the parochial budget, all expenditure, the care and maintenance of church fabric and churchyards and also for acting on any matter referred to in the Constitution. The Council is the normal channel of communication between parishioners and the Bishop of the Diocese.

With regard to the Charity Commission’s guidance on public benefit and the advancement of religion, we try to enable people in our communities to live out their faith as part of our parish through: worship and prayer; learning about the Gospel, and developing their knowledge, faith and trust in Jesus; providing pastoral care for the people of the parish; and engaging in missionary and outreach work. To facilitate this work we consider it vital that we maintain the fabric of our three churches and two church halls.

There is also a greater emphasis in managing and protecting the Environment which the Parish has been actively engaged in building eco-friendly policies.

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Administrative Information

Incumbent:	Revd Maggie Thorne, The Rectory,
	Merthyr Mawr Road North, Bridgend CF31 3NH
Ministerial Team	From Feb 2020 Revd Chris Robinson - AssociatePriest
	From 1/6/2020Revd Ceri Holloway -Deacon
	Readers – Dr J Dixon, Mr H Jones, Mrs C Judd, Mr P Craven
Independent Examiner	Richard Knoyle ACA FCCA , Chartered Accountant,
	BTP Bridgend Ltd, 1 Heol-Mostyn, Village Farm Ind. Est., Pyle CF33 6BJ
	(Assisted by John & Glenys O’Leary, c/o the Parish Office)
Bankers	H.S.B.C. Bank Plc, 13 Dunraven Place, Bridgend
Professional Advisers	Davies Sutton Architects: Penhevad Studios,
	Penhevad Street, Cardiff, South Glamorgan CF11 7LU

Members of the Parochial Church Council for 2020/2021

Clergy: Rev Maggie Thorne , Associate Priest Rev Chris Robinson, Deacon Rev Ceri Holloway (from June 2020) Ex Officio: Gaynor Coles, Fred Custerson, Andrew Dix, Rebecca Dowlman, Hollie Evans, Nader Omidvar, ,Ian Hartley-Brown, Elected: Philippa Coulson, Gareth Daniel, Stuart Davidson, Janice Dowlman, Ann Elward, Alexis Frew, Ian Hibble, Christine Judd, Chris Merkins, Ann Parfitt, Dr Susy Rogers, Mal Short, Paul Smith, Aeron Williams, Allan Dowlman Co-opted: Sandra Arnott PCC Secretary Stuart Davidson Churchwardens Gaynor Coles (Rector’s Warden) Andrew Dix (People’s Warden) Sub Wardens Fred Custerson, Nader Omidvar (Coity), Rebecca Dowlman, Ian Hartley-Brown (Nolton) vacant (Brackla) Parish Treasurer Sandra Arnott Safeguarding Officer Paul Smith Health & Safety Officers Fred Custerson (Coity), Paul Smith (Nolton Church)

Organisation of Parochial Church Council

The Parochial Church Council is at present organised into sub committees, which carry out the duties and business assigned to it by the parent body. All the deliberations and recommendations of the Sub Committees are brought back to the PCC for ratification and/or authorisation. Membership of the sub committees is decided at the first full meeting of the PCC after the Annual Vestry Meeting, each year. From February 2020 it was not possible to hold meetings face to face. Meetings were held online using Zoom Video conferencing when the technology was accepted and approved. Due to the delay in holding

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AVM the PCC was not re-elected until November 2020. There were 6 full meetings of the PCC held during 2020 and 6 meetings of Standing Committee.

Finance Sub Committee

The Committee prepares budgets for the forthcoming year and keeps a watching brief on all income and expenditure throughout the year. It also prepares budgetary advice on specific items referred to it by the PCC. The Parish Treasurer presents a written financial report to the PCC at each meeting.

Fabric Sub Committee

The Committee normally meets prior to each PCC meeting. Its business, like all sub committees, is minute and presented for approval by the parent body. It is authorised to spend up to £1000 on urgent items, without further approval by the PCC. The Committee has a pro-active concern for the fabric of the churches, churchyards, church halls, boundary walls and houses of the assistant clergy. It also considers in detail and prepares budgets for items referred to it by the PCC. Under the guidance of its chairman it also ensures a prompt response to all recommendations resulting from Quinquennial Inspections.

Electoral Roll

The Electoral Roll had been due for renewal in 2020 before the Annual Vestry Meeting. Forms had been distributed and some returned but due to restrictions in place the Church in Wales directed that renewal of the Electoral roll should be postponed with a plan to renew towards the end of 2021 to prepare for the new Ministry Area.

Parish Sunday Services

The regular Sunday schedule of services was in place until restrictions were implemented during March 2020. Initially churches were closed, then for a period reopened for private prayer .Limited Services were restarted for a period after a risk assessment, with limited numbers of recorded participants and special procedures for Eucharist, and no music. A programme of online services throughout the week was developed with additional services at Festival times – (e.g. Christmas)

Benefice Online services:

Sunday 9.00 Sunday Zoom Eucharist 10.30 Sunday Zoom Worship 7.00pm Zoom Evensong Every weekday 8am Morning Prayer 7pm Evening Prayer

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Financial Report

Auditor’s report and financial report is available as a separate document

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PARISH OF COITY. NOLTON & BRACKLA PAROCHIAL CHURCH COUNCIL Receipts and Payynents Account for the eniJ¢d 31st Decemb¢r 2021 Fu Zozi 2fl20 RECEivrs Plnned Dlrett Civini Gift Aid- Nolton Gift Aid- Coity Gift Aid-Bracki& Gifi Aid- (hh¢r DireGr Givirt8 Pla]Jned GiviDg- Noltoo (SDGAS) Planned G5vin8- Coity ISDGAS) Plaw￿d GivJn8- Brackla ISDGAS) Other Offmgs & Colledions On¢ Off Gift Aid I3￿10 14J18 2.880 20 3.780 756 724 13.610 14.318 2.880 20 3.780 756 724 13,673 15227 2.200 920 3.770 1.514 1.582 39 359 2,050 6.829 1050 6.829 Totsl Planned l)Irert GfvIRg 45.346 45.346 40278 Irtdirert Glvlmg Gitt Aid T8x R¢fiJt GAfts and L￿aCleS InvesttnetLt ltt¢om¢ Churchydrd Armts Sp¢¢ial Collection5 w￿ding Fees F￿1￿81 F#8 Coronavirus Job Retention S¢htme Grallt Ev¢nts PaEiStL Sh8￿ R¢6Jnds Miscellaneous Re￿￿￿% Miscellatteous R￿cipts V¢rgerin8 1)uti¢s 3.075 3,075 18.6(Kl 8.675 108 348 1,828 3.9)1 6283 16209 24.884 108 348 1,828 3.911 6283 8.995 1,573 1,309 5.677 40J19 40319 41.516 2J12 30 2.512 715 90 TO1￿ lrtdirect Dirett Gllrfng 67.079 16209 83288 81.833 Prlsh OrgaDlsatlons Mothers. Unio 2.573 Totsi Parlsh 0￿￿1$￿tIo 2,573 ReDts gnd Hlre Intome Leominster Coity Hall Nolton Hall Nolton C4rP8Tk 38JfKJ 9.319 11.726 4,050 38.5 9.319 11,726 4.050 36,094 6.751 5.957 3.743 Tot￿ Rents Hlre Income 63J95 63,595 52.545 TOTAL RgcEIPTS 176.020 16209 192229 177,229

PARISH OF corry. NOLTON & BRACKLA PAROCHtAL CHURCH COUNCIL Receipts and Payments Account forthe year ended 31st Dtt¢mber2021 2•21 2010 PAYMENTS Parfsh Payments Partsh Share Fee Share Paro¢bid Expenses forCleTiQS 85,533 86 3.996 4.754 4,754 TO￿ PAfisk PaY￿￿ts 89.698 89,698 89.615 R2tcs Heati￿ L￿￿t]D8, Cleaning & Wat¢r 2.729 9.477 6291 24266 5,652 2,401 1729 9,477 6,291 24.266 5,652 2.401 2.724 11.773 6.122 13,S89 2.840 1,367 R¢paits & R¢newaJs Chutchyard Tllalttn2t￿C Choit, JuJ)ior CburGh. th8ao5 & (hgaDiSts P•ytte 50.815 50.815 38,415 Printtllg & StationeJy Office RuDntog Costs a¢aning Materials V¢5try/LityJr8y Costs Alter Requisites Costs ofFuthistllg Charitabl¢ Donations Wages & Salaries Bank Charges Prof￿10])&] Trainin8 & Fees Le8al Ftrs Mi$5ion Pa￿ts Misc¢llan¢ou5 pay]llcDts TotaiAdJthtsirRtlon PyJlleDts Parlsh Org¥niutioD PiThnts Q)iryB¢ll Ringers Moth¢rs' Union I¥dies Fellowship Th¢sday Fellowship Coity Flower Club 1.789 1.976 2.593 ,789 1976 2,593 1.8 2.374 4.247 662 2.910 30.974 28270 28270 3.061 3,061 750 4,854 717 750 4.448 5,722 42,136 750 42,886 54,601 lJ17 2.037 23 1037 23 150 270 388 TotJ P4Tlsh OrgantsatloD Paythnts 3.115 TOTAL PAYMENTS 182.649 2.810 185,459 185.746 of Re¢eipts 16.6301 13.399 6,769 (8.517) Tr*Dsfen betwteR fujmts CAsb funth brought forwanl C•sh thnds t1￿ perlod ettd {40.IXK>I 346,709 320.108 68.737 102.107 415.446 422215 423.964 415.447

PARISH OF corry. NOLTON & BRACKtA )ARCCHtAL CHURCH COUNCIL Statement of Assets and Liabilities theyetrended31# [kn¢ethr￿21 T•th 2• Cub Èi bEllk TheR￿d & Anll tknvii Fujd. IQ107 3x020 71J65 71565 SJJ06 Fi 111107 324l•J 42 41W7 246275 2S1.9SI 2W75 251.951 Cwt Cknirrh ￿lIN01 Church Hallcoity Le￿IL6¢# 12.16 Hiab Strett 6381 507ffj-, 4475 947281 447J Mix Evel)TrMJryfvi¢¢-Jones Z4537J 241275 IQ676 907956 21.ICtyI Gtyts TTU 75 251.951 9SiJ61 N•te i of oThyxlE I￿11￿b￿ toth¢P*isl benefictsi leyl Trultt 2￿￿ J4ty3032 2Z,

EPENDENT EXA.MI.YER'S REPORT TO THE ME.MBERS OF THE PARISH O ,YOLTO.I & BK4CKLA PAROCHIAL HURCH COUNCIL Indepeodent eiamltter's report to the tnembers Dr P•rAsh of Cohy, NoltOD and Brackia Parochial Church COITY I report to th¢ members on my exam11￿110ll of thc acwunts of the Parish of Coity. Nolion & Brackla Parochial Church Coun¢il (the Trust) foi the ycar euded 31 December 2021. Responsibiilties and b85is of report As the charity trustecs of th¢ Trust you are respoL%ible for the prqiaration of the ¥counis in accordance with the requirements of the Charities Act 2011 (Ih¢.4cV). I report ill respect of my eAaminatioll of th¢ Tn￿yS a¢¢oullts cattied out under sectton 145 of the Act and tn carrying out rny examination I baye follow￿ au applicable DirecttoLs given by the Charity Conmiissi¢)ll under s¢ction 145{5)(b) of the Act. Independent examiDer'$ statement I hav¢ Complet￿ my ¢xamiDation. I cottfirni that llo material matter5 hav¢ come to my attehlion in connection with the exarllination giving me cause ty believe that in any rnaterial respeet.. accounting records were llot kept in rcspect of th¢ TnLSt as required by stttion 130 of the A¢( or the accounts do not a¢cord with those records. or the accounts do noi comply with the applicabl¢ requirements concernlng the forni and ¢ontent of accounts Set out in the Chartties (Accounts and RetM)rts) Regul￿10￿$ 2008 oth¢r tlwL ally requirem¢nt that the a¢cotsDts give a true and fair view which is not ¥ matter considered as part of an indep¢nd¢ni examinaiion. I have no concerns and have ￿me ￿[OsS no other mattetg in connectioo with th¢ examination to which attention should b drawn in this report in OTder to enable a proper understanding of the accowits to k reached. OYLE ACA Baker Knoyle Chart¢red A¢countsnts Orbit Business Centre Merthyr Tydfil CF48 IDL Date.. Page I