Trinity Church Sutton Annual Report and Accounts for the year to 31 August 2024 Contents Page Trustees, Annual Report Statement of Financial Activities for 2023124 10 Statement of Financial Activities (SOFA) for 2022123 Balance Sheet as at 31 August 2024 Notes to the Accounts 12 13-20 Independent Examiner's Report 21 www.trinitychurchsutton.org.uk Page 1 of 21
Trinity United Reformedlmethodist Church Sutton Annual Report and Accounts for the year to 31 August 2024 1. Introduction Trinity Church Sutton is a Methodist and United Reformed Church located in the London Borough of Sutton. An ecumenical church in itself, it is also a partner in Churches Uniting in Central Sutton. Trinity Church is known for its carefully crafted nonconformist liturgy, its highly-regarded music and its reputation as a church which encourages open-minded theology and ethics. As a congregation made up of many nationalities, it does all it can to offer a welcome to all and seeks to fulfil its calling to serve the present age. 2. Objectives and Activities Summary of the objects of the charity set out in its governing document The purpose of the Charity is to advance the Christian faith in the Area of Benefit in accordance with the principles and practices of the Methodist and United Reformed Churches. In achieving its purpose, the Charity will engage in a range of activities, either on its own or with others, including (but not restricted to).. the celebration of public worship., the teaching of the Christian faith., mission and evangelism., pastoral work, including visiting the sick and the bereaved., the provision of facilities with a Christian ethos for the local community, including (but not restricted to) the elderly, the young and other groups with special needs. and the support of other charities in the UK and overseas. How we work When planning our activities for the year, the Trustees have considered the Charity Commission's guidance on public benefit and, in particular, the specific guidance on charities for the advancement of religion. In nomial times, examples of activities in pursuance of these objectives undertaken for the public benefit include: worship services every week open to everyone the Junior Church every Sunday for children from O years to 18 years the large uniformed organisations and the youth club for boys and girls open to all young people of the appropriate age Christian education sessions open to all the mother and toddler group which is often oversubscribed discounted rental rates for our halls used by numerous community organisations weddings and baptisms where church membership is not a requirement New outreach initiatives have been introduced this year, including the international coffee club on Monday mornings, in collaboration with Refugee and Migrant Network Sutton (RMNS), the lunch club in association with Age UK Sutton on Tuesdays, occasional evening lectures, and opening the church on Friday mornings for quiet prayer, contemplation and fellowship. A Bible Study group is planned for the forthcoming autumn. During the year we were privileged to host an IFTAR Supper for the Dialogue Society. Conscious of the ongoing climate crisis, we work with 'EcoChurch' and have already attained bronze standard and are working hard to achieve silver standard. A Benevolent Fund is maintained for the use of the minister for charitable needs at his discretion. www.trinitychurchsutton.org.uk Page 2 of 21
Trinity United Reformedlmethodist Church Sutton Annual Report and Accounts for the year to 31 August 2024 Donations to charities of up to 100/0 of our income are normally made by the church on the basis of an annual vote by the congregation to decide the receiving charities. Members are invited to contribute to appeals from the Disasters Emergency Committee. 3. What we did - Achievements, Performance Results against objectives Our achievements against our objectives were: Objective for 202312024 1 . To continue to recover.. Achievements regular public worship of high quality., active engagement in worship through choral music, Bible reading and others., opportunities for study, prayer and contemplation., inclusive opportunities for social contact both in traditional ways though the Supper Club, 95 Club, outings and Kaleidoscope, and through new yet-to-be discovered ways,. and mutual support and pastoral care, all of which enriches society. Regular worship continued throughout the year. Live streaming and recordings of the services are available for those unable to attend in person. Two major choral events have taken place with the Trinity Festival Choir and appropriate instrumental support Our website continues to point readers to resources for study and worship A new social group, Chapter 22, has been set up for young adults Our Pastoral Links continue to maintain links with all members and regularly meet to review individual needs 2. To continue to hone our online presence, utilising new recording equipment, so that people not physically present can participate in worship, education and consultations in fulfilling ways, whilst encouraging active en ement wherever ossible. 3. To develop the new agreed groups arising from our reflective review in place of whatever has been unavoidably lost during pandemic restrictions.. The CCTV installation allows seNices to be live streamed. An expanded team of members have been trained to operate it. Live and recorded services are available on our website and on YouTube. The Church and Community Group has assumed responsibility for the new outreach initiatives. The Learning and Discipleship Group has assumed responsibility for the evening lectures, which have continued with lectures during Advent and Lent vnwi.trinitychurchsutton.Ofg.uk Page 3 of 21
Trinity United Reformedlmethodist Church Sutton Annual Report and Accounts for the year to 31 August 2024 4. Finance review Financial overview Our total income was £212,323 (2023 £195,121) of which 58.5 % was congregational giving (with associated tax reclaims of £27,915 (2023 £25,791), and 27.7 % was hall rental income of £58,731 (2023 £50.652),our total expenditure was £175,438 (2023 £183,683) the net surplus for the year was £39,208 (2023 £11,357) St Budget for the year ending 31 August 2025 The budget for the current year shows a small projected surplus of £2,500 due to increased rental income. Careful control of expenditure will be required to maintain the surplus. However there are sufficient reseThes to allay any immediate cause for concern. Reserves policy The Trustees have set a reserves policy which relates to the General Fund and requires that reserves be maintained at a level which ensures that the activities can continue during a period of unforeseen difficulty and that a proportion of reserves be maintained in a readily realisable form. The Trustees consider readily realisable reserves to be the amount of reserves that are easily converted into cash should the need arise. We aim to hold in the General Fund sufficient money to cover six month's expenditure approximately £78,250. This is because expenditure is certain for some items such as.. Circuit Assessment of £17,000 per quarter Caretaker costs of £6,000 per quarter Utility bills of £3,750 per quarter Insurance and Maintenance costs of £8,125 per quarter Administration costs of £3,750 per quarter Our General Fund stands at a cash surplus of £86,390 (2023 £74,831) We are £8,140 above our preferred level of reserves). But it is still necessary to continually address the subject of funding to ensure that the General Reserves are maintained at over £78,250. The other Funds are held for specific purposes and therefore are not covered by the General Reserve Policy. The Policy for the Restricted Funds is to use the funds only for the purpose they were intended and to endeavour to use them prudently so that sufficient funds are maintained for future expected needs. These funds are:_ Benevolent (Poor) Fund. Used by the minister to pay for charitable needs. It is topped up by anonymous donations made in the collection box at the back of the church, and from general church resources as the need arises. Building Fund. Set up to provide a fund for the occasional one-off maintenance or building works. Choir Fund. The choir is paid for its service at weddings and funerals. The choir members have decided to donate the monies to this fund which is to be used for the purchase of materials for the use of the choir. Ruth Howard Fund. To make grants to young people to enable them to go overseas. Toddler Club Fund. Accumulated surplus of the Trinity Toddlers donations. W.trInitychur¢h$Utt0n.org.uk Page 4 of 21
Trinity United Reformedlmethodist Church Sutton Annual Report and Accounts for the year to 31 August 2024 Legacy Fund. Accurnulated surplus of past legacies not yet spent by the Church. Special Collections Fund. Offerings and gifts received for and paid to External organisations Endowment Fund. Income from investment can be used for general purposes, but capital is not generally available. 5. Plans for the future Our specific objectives for the year from August 2024 are.. 1. To continue to develop.. regular public worship of high quality., active engagement in worship through choral music, Bible reading and others; opportunities for study, prayer and contemplation., inclusive opportunities for socia5 contact both in traditional ways though the Supper Club, 95 Club, outing, Kaleidoscope and Chapter 22 and outings, and through new yet-to-be discovered ways,. and mutual support and pastoral care, all of which enriches society. 2. To continue to hone our online presence, utilising new recording equipment, so that people not physically present can participate in worship, education and consultations in fulfilling ways, whilst encouraging active engagement wherever possible. 3. To develop the new agreed groups arising from our reflective review, being the Church and Community as well as the Learning and Discipleship groups Church and Community: This group in Trinity Church has responsibility for three aspects of church life.. fellowship within the church community, the church's service of its immediate neighbourhood and mission to the wider world. It exercises this responsibility by Maintaining effective opportunities for social cohesion and fellowship within the church congregation Assessing social needs in the neighbourhood Strategically seeking appropriate ways to use church resources and existing facilities to address such needs Supporting and liaising with the Deacons and the Church Meeting to develop a strategy for engaging with global ethical issues of concern, including working with 'EcoChurch' to attain their silver standard. Learning and Discipleship: The assumptions underlying the existence of this group in Trinity Church are that the church should be a learning community and that discipleship involves personal spiritual gr0h. Some of this happens in church naturally and organically, but it is most effective when it is prepared for in a strategic manner. The remit of the group is to oversee the spiritual development and wellbeing of all within Trinity Church by Ensuring that the Junior Church is well-resourced and equipped to enable all children of the church to grow in faith towards being adult participants In the life and worship of the church Considering adopting an introduction to Christianity course suitable for an open enquiring church www.trinitychurchsutton.org.uk Page 5 of21
Trinity United Reformedlmethodist Church Sutton Annual Report and Accounts for the year to 31 August 2024 Ensuring good relations exist between Trinity Scouts and Guides Group and the church Planning regular membership classes for enquirers Making provision for Bible study either in groups meeting regularly or for individual study Seeking to develop the lecture series Identifying opportunities for wellbeing and mental health advice and support 4. To support the assimilation and integration within the local comrnunity of those immigrants newly arrived from Hong Kong by.. Working with the Methodisl Circuit and Connexion to provide ministry and financial support Making our church buildings available for them to hold ser4ices and fellowship meetings 6. Objects, Structure, Governance and Management Charity Name Trinity Church Sutton Also known as Trinity United Reformedlmethodist Church Sutton Charity's Principal Address 16 Cheam Road, Sutton, Surrey SM1 1DZ Registered Charity Number 1136623 Web site www.trinitychurchsutton.org.uk Governance The Governing Document for Trinity Church is the Constitution which was adopted on 18 April 2010. Trinity Church is constituted as a charitable unincorporated association. Trustees The ruling body of Trinity Church is the Trustees Meeting as represented by the Minister, Treasurer and Deacons. The Minister of the Church is an ex Officio Trustee. 10 Deacons rrrustees are elected by the Church Congregational Meeting to serve for a lerm of 3 years. Elected Deaconsrrrustees may be elected for a second term but not a third consecutive term. The Church Meeting also nominates the Treasurer who is appointed as a co-opted Trustee. The Trustees serving during the year were:_ Trustee name Office Dates acted if not for whole ear How appointed Revd Hendry Ponniah Mr Malcolm Booth Chair Ex Officio Treasurer Co-opted on nomination by Con re ational meetin Elected by Congregational Meeting Mrs Margaret Audrey Aikines- eete Mr Francis Nii Allote Deacon Deacon Elected by Congregational Meeting w.trinitychurchsutton.org.uk Page 6 of 21
Trinity United Reformedlmethodist Church Sutton Annual Report and Accounts for the year to 31 August 2024 Mr Richard Deacon Elected by Congregational Meeting Cornwell Ms Jaqueline Harriott MsAb ail Hustler Mr David Eric Jones Mr David MacLaren Ms Ruth MacLaren Mrs Pedra McKenna Mr Sow an Ms Rachel Opoku- iah Mr Danai Mukusha Mr Robert Stewart Ms Leilani Tizard Varcoe Mr Selemat Zere Deacon Elected by Congregational Meeting Deacon Deacon Elected b Con re ational Meetin Elected by Congregational Meeting To 21, April Deacon Deacon Deacon From 21° A Elected b Con ational Meetin Elected b Con re ational Meetin Elected by Congregational Meeting re Deacon Deacon From 21, A From 21, April Elected b Con re ational Meetin Elected by Congregational Meeting Deacon Deacon Deacon From21' A Elected b Con ational Meetin Elected b Con re ational Meetin Elected by Congregational Meeting re To 21° April Deacon Elected b Con re ational Meetin New Trustees are advised of their roles and responsibilities prior to the appointment, including reference to Charity Commission guidance. On-going training uses denominational training courses and literature. Safety procedures are reviewed regularly. The Trustees, advised by the Property Committee, also act as Managing Trustees for the suite of buildings, the responsibility for which has been delegated to them by the Methodist Church Property Division, Manchester. The Deacons are responsible for the spiritual life of Trinity Church through its worship and mission. The Deacons are also to provide support to the minister. Church Meeting Every member of Trinity Church is a member of the Church Meeting whose recommendations must be taken into account by the Trustees. The Church Meeting meets up to four times a year to receive reports from the Trustees and various committees. Committees The Trustees and Church Meeting are supported and informed by the work of a number of committees including'.- Finance Committee: Advises the Trustees and acts on their behalf within prescribed limits regarding the general financial aspects of the work of Trinity Church by monitoring income and expenditure, preparing budgets, maintaining appropriate financial controls and co-ordinating regular reviews of planned giving. Property Committee: Advises the Trustees and acts on their behalf regarding the maintenance of the suite of buildings to ensure a safe and comfortable resource for the worship of God and the provision of a central resource for the local community. Pastoral Committee: Maintains contact with church members and adherents and supports them in various ways through pastoral church links. www.trinitychurchsutton.org.uk Page 7 of 21
Trinity United Reformedlmethodist Church Sutton Annual Report and Accounts for the year to 31 August 2024 Church and Community: This group in Trinity Church has responsibility for three aspects of church life.. fellowship within the church community, the church's service of its immediate neighbourhood and mission to the wider world. Learning and Discipleship: The assumptions underlying the existence of this group in Trinity Church are that the church is a learning community and that discipleship involves personal spiritual growth. Some of this happens in church naturally and organically, but it is most effective when it is prepared for in a strategic manner. The remit of the group is to oversee the spiritual development and wellbeing of all within Trinity Church Ecumenical Church Council: In January 2001 Trinity United Reformedlmethodist Church signed a local Ecumenical Partnership with St Nicholas Parish Church and Sutton Baptist Church. This Council, with representatives from all of the partnership churches, seeks to find ways for the churches to share in their common life here in Sutton, and to bear witness to our oneness in Christ. Junior Church and Youth Work. The Trustees receive regular reports from the Youth Deacon regarding the Junior Church and Bunker Youth Club. These will come from the new Learning and Discipleship group. Risk Management The Trustees maintain a Risk Register to ensure that procedures are in place to guard against foreseeable events which could prejudice the functioning of the Charity. Safeguarding The Charrty complies with the Safeguarding of Children and Vulnerable Adults policy of the Methodist Church. 7. 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). The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity during that period. In preparing these financial statements, the truslees are required to.. select suitable accounting policies and then apply them consistently", observe the methods and principles in the Charities SORP., make judgments and estimates that are reasonable and prudent" state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements,. and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business. The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008, and the provisions of the trust deed. They are also w.trinitychurchsutton.org.uk Page 8 of 21
Trinity United Reformedlmethodist Church Sutton Annual Report and Accounts for the year to 31 August 2024 responsible for safeguarding the assets of the charity and hence for taking reasonable steps to prevent and detect fraud and other irregularities. 8. Declaration The trustees declare that they have approved the trustees, report above. Signed on behalf of the Charity's Trustees Date Revd Hendry Ponniah Chair of the Trustees www.trinitychurchsutton.org.uk Page 9 of 21
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Trinity United Reformedlmethodist Church Sutton Balance sheet as at 31 August 2024 2024 2023 Notes Fixed Assets Tangible fixed assets Investments 4,302 53,979 4,302 53,979 Current assets Debtors 10 79,833 25,420 Cash at bank and on deposit Central Board of Finance account 17,598 16,741 Other bank accounts 177,210 141,996 274,641 184,157 Current liabilities Amounts falling due within one year 11 (11,1711 (9,5721 Net current assots 263,470 174,585 Net assets 13 267,772 228,564 Represented by nrestricted funds General Fund 155,052 93,071 124,831 Legacy Fund Designated Funds 85,830 12 7,379 6,416 255,502 217,077 Restricted Funds 12 7,968 4,302 7,508 Endowment Fund 3,979 267,772 228,564 Approved by the Deacons, Meeting on f IL NiléLoil 202[ and signed on their behalf by.. Revd Hendry Ponniah Minister Malcolm Booth Treasurer
Trinity United Reformedlmethodist Church Sutton Notes to the financial statements for the year to 31 August 2024 Accounting Policies Accounting basis and standard8 The financial slalements of the charity, which is a public benefit entity under FRS 102, have been pr&pared in accordan with the Charities SORP (FRS 1021 'Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance With the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102) {effective 1 January 2019),, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland., and the Charities Act 2011. The financial slatemenls have been prepared under the historical cost convention modified to include investments al fair value, The charity is an unincorporated trust. The financial slalements have been prepared on a going concern basis as in the opinion of the trustees, there are no material uncertainties about the Church's ability to continue. Fund8 The funds held constilute: General Funds held for any purpose of the charity which are Unrestricted, Restricted funds which are held for a narrower Purpose. Endowment funds which represent gifts. the capital normally being unavailable for spending. and the income from which is either Restricted or Unreslricled and Designated funds which are funds held for a particular purpose identified by the trustees but which can be reversed, Details of eech material fund are disclosed in Note 12. Any fund may be hetd in ways other than cash. Income These are included in the Statement of Financial Activities (SOFA) vthen the church becomes entitled to the resources, it is probable that the income will be received and the amount of income receivable Can be reliably measured. Expendlture Expenditure is recognised once there is a legal or conslruclive obligation to make payment to a third party, it is probable that settlement wtll be required and th8 amount of obligation can be reliably measured. All expenditure is accounted for on an accnjals basis. Flxed Assets and Depreciation The Truslees for Methodist Church Purposes are custodian trustees for the Church land and buildings and they hold the freehold tille. As the Church is the benefi¢ial owner of the Church land and buildings, Ihey aTe included in the Church balance sheet. The Trustees have included the Church land and buildings at their carrying value al 1, Seplember 2015, being the dale of transition to SORP (FRS 102). This has been adopted as original ¢osl in accordance with the provisions of the reporting standard, because reliable infornatlon is not available for the original cost of the Chuich land and buildings. The carrying value at transition was Nil. Freehold land is not deprerialed. Church buildings are not deprecialed where their residual value is not expected lo fall below their carrying value. Other assels are capitalised al cost, and depreciated al a rate calculated to write off their cost on a slraighl line basis over their expected useful economic life. Investment8 Inveslmenls are valued in the balance sheet at fair value al the year end. Investment income is included in the accounts when receivable and any gains or losses on revaluation at the year end are shown in Ihe SOFA. Creditors and provisions Creditors and provisions are recognised where Ihe church has a present obligation from a pasl event that will probably result in the transfer of funds to a third paty and the amount due lo settle the obligation can be measured or estimated reliably. Creditors and provisions are recognised at their settlement amount. Taxation As a charity, Tfinity United Refomiedlmethodist Church is exempt from income and capital gains lax on its charitable activities.
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Trinity United Reformedlmethodist Church Sutton Notes to the financial statements for the year to 31 August 2024 Fees for the Examinatlon of the Accounts 2024 2023 Independent Examination fee 2,418 2,676 Paid Employees 2024 2023 Gross Wages, salaries, pensions and benefit in kind Employer's pension contributions 23,620 21,632 489 475 24,109 22,107 Average number of employees in the year No employee was paid £60,000 or more during the year. Redundancy costs are included when agreement is reached. Trustees Remuneration and Benefit No trustee received any remuneration of benefits for their services as trustees. A great deal of work is done for the Church by the Deacons as trustees on a purely voluntary basis. It would be difficult to quantify the cost of the work on a paid basis and so no estimate has been given. 8 Tangible Fixed Assets 2024 Church Land deemed cost Deemed cost BIF and CIF The land was professionally valued in 2017 at £3,750,000. Church Buildings deemed cost Deemed cost BIF and CIF The buildings insurance value at 31 ALJgust 2024 was £21,138,576
Trinity United Reformedlmethodist Church Sutton Notes to the financial statements for the year to 31 August 2024 Investments 2024 2023 9a Llsted investments COIF Charities Investment fund- Income units Fair value BIF 3,979 4,060 Unrealised (losses}Igains Fair value CIF 323 (81} 3,979 4,302 9b Investmont property Freehold land Fair value BIF 50,000 50,000 Disposed of during the year Fair Value CIF 50,000 The investment property comprised land that was valued at fair value in September 2020 by Savills IUK) Limited. The trustees considered that the fair value had not changed materially since then. 10 Debtor8 2024 2023 Debtors 52,000 420 Prepayments HM Revenue & Customs 17,000 15,000 10,000 10,833 79,833 25,420 11 Credltorn 2024 2023 Action for Children 125 134 Junior Church charity Rent in Advance 205 8,021 4,815 Independent Examination Total Gas 2,500 2,400 1,374 PAYE 525 644 11,171 9,572
Trinity United Reformedlmethodist Church Sutton Notes to the financial statements for the year to 31 August 2024 12 Analysis of Restricted and Deslgnated Fund Balances Name Opening balance 1 Sept 2023 Income Expenditure Transfers Closing balance 31 August 2024 Restrlcted Special collections Choir 7,971 7,971 141 291 267 165 Ruth Howard 6,875 6,875 Toddlers 492 489 53 928 7,508 8,751 8,291 7,968 D88ignated Building BenevolencelPoor 5,893 994 6,887 523 109 140 492 Totals 6,416 1,103 140 7,379 Purposes of funds Special Collections.. Choir. Ruth Howard.. Toddlers.. Building: 8enevolencelPoof For external organisations. Music and other choir items. Youth overseas travel. Toddler Playgroup One-off maintenance. Relief of the poor. Name Opening balance 1 Sept 2022 Income Expenditure Transfern Closlng balance 31 August 2023 Restrlcted Special collections Choir 13,240 20 13,240 121 141 Ruth Howard 9,175 1,024 2,300 6,875 492 Toddlers 323 855 10,320 13,583 16,395 7,508 Deslgnated Building BeneVolenlPoor 2,901 2,992 5,893 669 24 170 523 Totals 3,570 3,016 170 6,416
Trinity United Reformedlmethodist Church Sutton Notes to the financial statements for the year to 31 August 2024 13 Net Assets 2024 Investments Net current asset8 Total Unrestricted funds 255,502 255,502 Restricted funds 7,968 7,968 Endowment funds 4,302 4,302 Total 4.302 263,470 267,772 2023 Investments Net current assets Total Unrestricted funds 50,000 167,077 217,077 7,508 Restricted funds 7,508 Endowment funds 3,979 3,979 Total 53,979 174,585 228,564 14 Related Party Transactlons The church received aggregate donations from trustees and their connected persons of £18,575 (2023 £18.060). Expenses were reimbursed to trustees which amounted to £9,52612023 Nil). Treasurer I confirm that I have prepared the accounts from the records of the Church and that they include all funds under the control of the Trustees of Trinity Church Sutton. Date... Malcolm Booth 37 Sherwood Park Road Sutton Surrey SM12SG Presentatlon to the Trustees for approval I confirm that the Accounts have been presented to the Trustees of Trinity Church on fN.frQ&l 2025 and were approved. Date. Is Revd Hendry Chair of the meeting onniah
Independent Examiner's Report to the Trustees of Trinity United Reformed l Methodist Church I report to the charity trustees on my examination of the accounts of Trinity United Reformedlmethodist Church (the Church) for the year ended 31 August 2024. Rosponsibilities and basis of report The Deacons as Charity Tnjstees of the Church are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ("the ACY,). I report in respect of my examination of the Church's accounts as carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5){b} of the Act. Independent examiner'8 Statement I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect-. accounting records were not kept in respect of the Church as required by section 130 of the Act., or the accounts do not accord with those records; or the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charib'es (Accounts and Report) Regulations 2008 other than any requirements that the accounts give a 'true and fair view, which is not a matter considered as part of an independent examination., or the accounts have not been prepared in accordance with the methods and principles of Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and the Republic of Ireland (FRS 102). I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Miriam Hickson CTA FCA JCS Accountsnts Limited 5 Robin Hood Lane Sutton, Surrey SM12SW Date.. I 202S