2022-12-31-accounts

Jesmond United Reformed Church

Registered Charity No. 1137613

Trustees’ Annual Report for the financial year January 1[st] 2022 to December 31[st] 2022

This report includes information required by the Charities (Accounts and Reports) regulations 2008 and the Statement of Recommended Practice for Accounting by Charities 2005 as applicable to charities entitled to prepare accounts on the receipts and payments basis.

Administrative Information

Jesmond United Reformed Church Charity is a local church of the United Reformed Church in Great Britain and is a member church of the Northern Synod of the Church. It was registered on 26[th] August 2010 as Charity Number 1137613.

Jesmond United Reformed Church is situated at Burdon Terrace, Jesmond, Newcastle upon Tyne NE2 3AE Tel: [phone] Email: [e-mail] The Church Office is normally open on Mondays and Wednesdays from 9.30am to 4.00pm, and on Fridays from 9.30am to 11.30am.

The Trustees during the period of this report were:

Revd Ryan Sirmons (Chair of Trustees) Mrs Moira Copeland (from 1 November 2022) Mrs Lindsay Cross (from 1 November 2022) Miss Jean Degenhardt Mr Chris Hodder (from 1 November 2022) Mrs Helen Hodder (from 1 November 2022) Dr Mae Piggot (to 31[st] October 2022) Dr Alison Shiel Mr Ian Whaley (to 31[st] October 2022)

The appointed independent examiner is Mr David L. Kilner FCA, 7 Eldon Square, Newcastle upon Tyne, NE1 7JG.

The church buildings and Haldane House (formerly the Manse) are vested in the Northern Synod Trust of the URC as trustees and held for the benefit of Jesmond URC in accordance with the trusts applicable to URC properties.

Structure, Governance and Management

The activities of Jesmond United Reformed Church are overseen by the Trustees within the Elders’ Meeting of the Church, in accordance with the provisions of The Structure of the United Reformed Church determined by the General Assembly of the United Reformed Church and supplemented by the rules of the Church. The governing document of the registered charity is a statement adopted by the Church Meeting on 30[th] September 2010.

The members of the Elders’ Meeting are the Minister in pastoral charge and the Elders, who are nominated and elected by church members at the Annual Church Meeting. The Church Secretary is appointed for twelve months, yearly at the Annual Church Meeting.

The Elders’ Meeting is responsible for the spiritual leadership and pastoral care of the congregation. The Management Committee is responsible for the areas of Finance, Property, and

‘Housekeeping’. The Church Meeting (of all members wishing to attend) gives general guidance on the life and work of the church and is invited to approve recommendations from the Elders’ Meeting.

The Elders’ Meeting met 11 times during the period under review. It assisted in the administration of the church and considered recommendations from the Management Committee concerning property matters. The Church Meeting met quarterly.

Objectives

As a local congregation of the United Reformed Church, Jesmond URC seeks to advance the Christian faith, through its activities and the facilities offered by its buildings, for the benefit of the public in accordance with the Scheme of Union of the United Reformed Church. This is described more specifically in its Mission Statement:

‘To witness to the love of Christ in the community and to use all our resources to this end’.

The Elders’ Meeting is aware of the Charity Commission’s guidance on public benefit in ‘The Advancement of Religion for the Public Benefit’ and has regard to it in the administration of the Church. The Elders’ Meeting believes that the Church provides benefit to the public by:

• providing resources and facilities for public worship, pastoral care, and spiritual, moral and intellectual development, both for the congregation and for anyone else who wishes to benefit from what the Church offers

• promoting Christian values and service by members of the congregation to the community, for the benefit of individuals and society as a whole.

Review of Activities and Achievements during 2022

Introduction: during 2022, the regular activities of Jesmond URC gradually recommenced following the Coronavirus pandemic. We welcomed three new members during the year. On 31[st] December 2022 the membership stood at 47, with 21 adherents.

Ministry: Jesmond URC is part of the Newcastle North West and Central Joint Pastorate of the URC Northern Synod, with three other United Reformed Churches – St Andrew’s Kenton, St James’s, and West End. Our Minister since September 2021 has been the Revd Ryan Sirmons.

Services: morning services were held each Sunday at 10.45am, with additional services at Easter, Christmas and other church festivals. Messy Church met monthly in 2022. Visiting preachers led a considerable number of services; their willingness to help is universally appreciated. A number of members of the congregation are also very willing to lead services, including some who conduct Communion services, in church and in members’ homes.

Vision Day, October 2022: this event, led by the Revds Cameron Trimble and ‘Frin Lewis-Smith, was an important event in the life of the church, enabling us to express hopes and formulate plans for the future, particularly in the area of outreach and community engagement.

Ukraine Support Group: In response to the arrival of Ukrainian refugees in the north-east, a Ukrainian Refugee Mission group was formed to co-ordinate the support provided by local churches. A programme of activities based in local churches welcoming refugees was sent to Newcastle City Council in September 2022 for circulation to those hosting Ukrainian refugees.

Student placement: Roberta Ritson, a final-year student on a non-stipendiary ministry course at Scottish College, was on a 6-month placement within the Pastorate from September 2022. Roberta’s involvement in the life of the church, working alongside our Minister, was greatly appreciated.

Teaching and learning: Elders and church members attended various online and in-person courses and talks provided by Northern Synod, including safeguarding courses.

Buildings and lettings: the church buildings comprise the church, large hall, Cuthbert Room, Aidan Room, Bede Room, foyer, kitchen, Session Room and caretakers’ flat. All these spaces were let on a regular basis to various community groups, including Alcoholics Anonymous (2 groups), Newcastle Musical Theatre Company, Northumberland Orchestral Society, Rock Choir, Piano Club, yoga and fitness groups, and meetings hosted by local councillors. They were also used for parties and social events. The former caretaker’s flat continued to be let through an agent employed by the church.

The church itself is now a well-known venue for concerts by professional and amateur groups.

There are four further rooms and kitchen in Haldane House, a nearby property owned by the church. These are let to Tynemouth Nursery, providing very useful income for the church.

Financial Impact of the Covid-19 Pandemic: Government imposed restrictions arising from the Covid-19 Pandemic which significantly impacted the life of the Church in 2020 were gradually lifted with the result that room hire income has gradually returned to pre-pandemic levels.

Haldane House Community Wildlife Garden: this garden, created from the former Manse Garden with the aid of a grant from the Heritage Lottery Fund, is now well-established. It is very rewarding to see the garden being so well used by local residents, in an area where few people have large gardens.

Giving to Others: the church donated 5% of its donated income to outside causes during 2022. These were Commitment for Life (Bangladesh), Operation Mobilisation, and Samos Volunteers. It also supported two children through World Vision. The church also continued to support local food banks.

A reduced door-to-door collection was carried out during Christian Aid Week in 2022, but church members were encouraged to donate to Christian Aid by other means. The church is a Fairtrade Church and uses fairly-traded tea, coffee and other refreshments whenever possible.

Dementia Friendly: Jesmond URC is a dementia-friendly church and is developing links with local care homes in this regard. ‘Singing for Fun’, and monthly short services of worship, both led by church members, were resumed in a local care home in June 2022.

Safeguarding: During 2022, two Messy Church volunteers completed the URC Foundation Safeguarding training and 6 volunteers completed the Intermediate training. The annual Safeguarding policy review took place in November 2022.

Church Prayers: prayer is an important part of the life of Jesmond URC . Members continue to pray together in their own homes at 9am or 9pm on Mondays, including any prayers received through the prayer circle, prayer tree or prayer request box. Some members of the church go on prayer walks in the local area.

Youth Opportunities Scheme: Jesmond URC expressed interest in this URC scheme, hoping to employ one or two young people to become part of the life of the church, involving themselves with existing activities as well as developing their own projects, with mentoring from church members.

Pioneer Worker: during 2022 plans began to be formulated to employ a full time Pioneer Worker to work with Children and Families across the Newcastle North West and Central Pastorate.

Church-Related Community Worker (CRCW): Discussions were held during the year to consider a proposal to apply for a Church-Related Community Worker to work between Jesmond URC and St James’s URC in Newcastle City Centre as part of the churches’ desire to strengthen links with local communities.

Formation of ‘Green Team’: a pastorate-wide ‘Green Team’ was formed in December 2022 to begin thinking about ways in which the churches might become more sustainable and eco-friendly and to make plans to register as an Eco Church.

The Wednesday Meeting: these fortnightly meetings, involving a talk by a visiting speaker, were resumed in 2022 after a break during the Coronavirus pandemic.

Jesmond Sings: this community choir is led by members of the church and attended by church members as well as members of the wider community. It usually performs at the Jesmond Community Festival, and at various other community events as well as church events.

Ecumenical links: Jesmond URC is part of ‘Churches Together in Jesmond’, and enjoys a growing link with St George’s, Jesmond, a local Anglican church.

Social/community events: with community engagement in mind, a number of events took place during 2022, including Heritage Open Days, a Christmas Eve Reception and Service, and a dramatic presentation, ‘I Am Mark’.

Tyneside Scottish Association: the church has a very fine war memorial by Walter Gilbert and is the Custodian of the Colour of the Tyneside Scottish 4[th] Battalion. With a grant received from the Heritage Lottery Fund, the Colour was restored during 2017. This enabled the church to build a relationship with the current Tyneside Scottish Association, which now holds an annual Remembrance Ceremony in the church on Remembrance Saturday.

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All these activities and events would not be possible without the hard work and commitment of members of the congregation.

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Policies: Jesmond URC regularly reviews and updates its GDPR and Safeguarding Policies, and those associated with the church undergo regular DBS checks where appropriate.

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Financial Review

Copy accounts for period end 31 Dec 2022 attached Total receipts £145,278 Total payments £123,818 Surplus £21,460

Reserves Policy

It is the policy of Jesmond URC to hold funds in reserve in the unrestricted General Fund to cover the following items of expenditure in the event of unforeseen loss of income. Six months running costs Project costs Redundancy payments This policy is reviewed annually.

Six months running costs: 31 December 2022: £58,682 Project costs: £6,920 Redundancy payments: £5,100 Total: £70,702

Unrestricted General Fund: 31 December 2022: £169,334

Jesmond URC is compliant with the agreed Reserves Policy.

Additional information

The charity’s principal sources of funds are as follows:

• Charitable giving receipts from members, adherents and the general public

• Income from property rental

• Income from hire of church buildings to community groups

JESMOND UNITED REFORAIED CHURCH . REGISTERED CHARITY NUMBER 1137613 Pay• 1 FINANCIAL STATEMENTS YEAR ENDED 31 DECEMB&R21J21 RECEIPTS AND PAYMENTSACCOiJi4T Thlsyear 2022 Total£ PMvloJ$ Year Unr•trlrt¢d Furtdg É DesLgnated F￿ndS e Règtrfeted Fwds £ 2021 Total£ No¢e RECEIPTS Offerfn FU￿ raIs￿g rKI donallons . Progrwnmo admty i￿o￿e Mon￿8 ￿4ts￿d foroLrtside vvs¢¥ Gift Aid bx repaJThen19 Property". thurchlhall J2ttkn0 Piorrty. ¢hurch I￿1 ￿lting¥ Prop&rt￿. HaId￿& Housfylothrys Relmbu169mènl$ R￿¢1¥¢￿ Grants r￿l￿ed Banklnleresl inYestmenllrKK Recdved Manse Fun1 31.719 7.171 11 28.967 892 71 1242 4.528 4.528 7,795 39.é67 7200 47.784 ISOT 4967 23,995 6.773 39.667 47.764 41,830 t4,780 7.6S3 4.144 911 3,453 Total rèt•l5 139,657 5.62Q 145,278 144,746 PAYkryENTS ' Klni$ty& F mlnisirylGrO￿ exp8n$e$ Cmfth wnnLng cosls ldane House tuntmng costs Prowmma actMtyco8ts Support ofoui>de cAuses MaIn￿ance ofcthurth bufldlngs Mainitharyce of HahlanB Hou58 21,332 21,332 3,02S 66.015 19,393 2,113 62,569 1,128 1.660 9,270 11657 ta265 66.015 1.155 2,418 2.418 12,605 15.401 1.867 5.549 14.494 1.867 io Total p4yments 117.363 907 S,$49 123.818 126,054 NET RÈCEIPTSI PAYMENTS) 22.295 190 71 21.4S9 18,692 TrANSFERS between fundi CASTr1 FUNDS Wf4vd 1 Janua 147,040 10,423 157,064 339,IT2 CASH FUNOS clhyd 31 Dwrfjmber 169,334 9.518 473 179.324 f57.864 STATEMENT OFASSETS AND LIABILITIES This Year 2022 Totsi £ Year Tjniestrictsd Funds £ Desiwated Fund$£ R¢stri¢id Fund8 £ 2021 rolal£ Monelaryassets Bank C8sh 169.334 9.518 473 179,324 151,8S Othra88&ts Invo5ffftents al m8A¢l v$lu8 96.020 IP8,651 - A99£ts used for Ghurch purpos&s Buildir Cobnlenls 13 13 Churth arKI Hakkno House gan. tsni5hitw equym&nl Slgnifi¢anlc[a￿tQr$ IPPRQVED bythe Clwjrch I14•￿n9 pn And slgnèd on 5ts behalf namel Th8rnles 2- 4 tomipartofthys finanualslalfjryRol

JESMOND UNITED REFORMED CHVStCH REGISTERED CHARITY NUMBER 11376f3 Pa9È 2 FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2022 NOTES I ACCOUNTING POLieiES AND PRACTICES Trt finantyal staternenl$ have beell sKepaffjd in ac￿rdar￿¢￿1ih the Charibes Ad2011 130. using the R8ceipls 8nd PayThents bas15avai￿hle to $maucharibe& aTrJ Unit￿1 Reknmed thrL All figur08 lave been rwnded to nearest ound. 2 FUND ACCOUNTING UniÉslritled Funds ma be used by thurth loranyorits otharypurp)sos. De$lon8led F￿n￿$ r6presenlunwtrictèd funds s818¥Adp bythe rkncb f¢xskwficd95iW8ttyJwrpow.' can ba transferred back into gI&￿ra1 funds atth8 Church's dec&spon. F￿nrf nme & purp0¥6 Balance Payments In year£ Tr•n$fvr8 for ytar £ BalAn¢¢ clfivdt Lthd£ Joyce Horbert B•wo¥t PSano F￿nd StaT Fund atlhe Communlty Foundalion 9.673 )7 8.766 750 750 Tolal d6519nated ftrnds 10,424 9,516 Regtrfcled Funds repr6s•nt inGtxn6whi( may be exp8nd6d ontyon trM)se lestr￿td objects pmidad In Itm)s ofa trust orbeqwsl. tydonations orhi%W fw a ¥wxfic pw. Tr lunds can orfybe spBnl an Ihe Spe￿PUr￿$t tsfiKknllwwere fvi. ￿Y bala￿ reTrwn￿￿j unslwl mwl ba corrEd fotwrdrd as a balartco on thalfwKf f¢yfiJiure eX￿1t￿6 ￿ Ihatspecific pur[￿. or relL4ned. 11 ¢anfjol be absorbed Into fund Fund name & purpose BaL4nce b￿d£ Payrnents In y¢ar£ Tr¥nsfers foryear£ Inyear£ cthvd£ Outsld• Cau5&5 Cornmttment for Llf• C¢rnmunlty Gardon Fund OthorThlrd Partlos 3.1 1,939 71 4S4 3.156 1.939 473 454 Total Yo$trfcted fw4f¥ 402 S,6211 s￿49 473 Thts Year 3022 Total £ Last Yer 2021 Tolal£ Unrestrfct FLuth t Deslgnaled Fund5 £ Restricied Futids £ 3 MONIES RAISED FOR OUTs￿E CAUSES D￿a￿a￿S for Out￿￿8 Causes C0Mn￿rnenlf0r Llle Olh8rlhiril part;'es 2.874 2.674 1,400 454 1.157 454 Yotsl r¥ised for outslds cau£gs 4.5 4.328 3.307 Thls Yeav 2022 Total £ Las¢ Y•4r 2Q21 Toral£ Unrèsirlcled DesEgnBt•d Funds £ Resfricted Funds£ 4 PROPERTY.. HALDANE HOUSE LeTTINGS Habjane H(xJse yound tkir Ha￿aTha Hr￿• flai 51A He￿3.￿e HoL£." Garage Rents 39,984 5,980 1,8 37,170 2,860 1.800 5.9 Total M&ldane House pro￿rtY Incom$ 47.764 47,T64 4t.830 S GRANTS RECEIVED HMRC- Furfough GMI Stheme DCMS Grant Other Granls Rè¢ai¥8d 2,772 1.258 3,633 7olal arants received 911 7,6fj3

JE8MOND UN￿E0 REFORkfED CHURCH REGISTERED CHAFUTY NUMBER 113T613 1FINANC￿L STATEMENTS YEAR ENDED 31 DECEMBER 2Q22 NOTES Th1¥ Year 2022 Totsl £ Lastyear Unr•sM¢ted FuTrds£ Deslgnakd Funds £ 2021 Tot￿£ Fundts £ 6 CHURCH RUNNING COSTS as and •￿tin￿ty InsurarK& Waler rat05 T48rthon6 OfficeAdnMni$lotow sary li￿. lax) StslknneryaThJ phototsng PLbAl￿n$ and ofhwexpens L￿er￿e$￿￿ mu$ic C￿an& Organlpiam makntsn¥ equiwnl Aco)unlanty¥nd Payrvl Fees Prot6sslonal Fe83 Ch￿ch Help&rSalary Churth Car¢tskerSakry Flow$Yslgard¢n 11.035 8.188 92 11,035 8.188 92 699 17.980 1,567 79 278 7.516 894 9.17t 7.996 714 17.808 f,688 79 558 4.445 1,385 3.620 17.gBO 1.567 79 278 7.516 3.553 3.154 1,174 6,500 2,205 3.154 1.174 1,930 1,105 8,285 1,196 2,205 Total chw¢h Nnning ￿ts 6¢￿15 66,015 62,569 7 HALDANE HOUSE RUNNING COSTS Insuiancè 1.15S 1.1S5 1.728 Totsl Haldane Hous• wunnlTru costs 1,ISS 1,155 1.128 , 8 SUPPORY OF OUTSIDE CAVSES msubscripbons Dth)aiiorLs trl￿ Go￿ra1 Fund Ouwde Causes Comrnltmentfor Olherthird parfEs 25 25 25 7.(B1 7.031 3.156 5.2f9 1.413 2,613 3,158 1,939 454 454 Total support of outsith &iuses 5,549 12.605 9.210 9 MAINTENANCE OF CHURCH BUILDINGS D8cor¥ikng Ebdrf¢al Ropak? P￿rnbIng R&p8trs Roof Repairs Olhqrpropwty Repair5 Swiclng ¢hur¢h Flat Renova￿00$ Chur(91 Flat Other P8ymenls Lathng A9￿15 Fee Eouipmtnl 670 3.494 7.792 8.851 8A51 1.129 1.129 3.054 1.042 3g1 516 270 148 1.897 1,561 283 32 468 461 1.042 391 516 270 148 Tot1 malnlgnanco of ¢hurch bulldlngs 14.494 )7 15.401 16.657 10 MAINTENANCE OF HALDANE HOUSE Rwair, redecoralKJn and olher work AgÈnfs fÈes forllal SIA lJr8ep of ￿151A Se￿0 147 897 13 810 147 419 429 11,626 576 215 13 810 rutal Mal￿tI0￿Co of Hakiam Hou8• 1,867 1.867 13.265 11 MONETARY ASSErs Th8 church monies are not held in segtegated a2￿unts, trAAknthe sbkp LWys fffiarthl staknllh•iolalofe8th a())YJK 18 alkxè apwopriat8tyoverlhe varthsfunts.

JESMOND UNITED REFORMED CHURCH REGISTEREO ¢NARITY NUMBER 1137613 Page 4 FINANCINL STATEMEiifs YEAR ENDED 31 DECEMBER 2022 MOTES. ¢ontlnued 12 INVESTMENTS HÈLD FOR CHURCH PURPOSES Thastr largBty Comp￿$9 thr8e be9￿pSts.' The Ccl. JR Hal. the GL YourvJ tEryWt aThJ ts TW CxJ*ford b8ouesL The inc<wre frorn Ihese be4UtrSIs L% psfd lo Ihe General fund. The holdin9s and valu8 ofthe in￿lMents Is show) as fo￿.. 2022 Market Valuo f 202f Alarkel Velue È Units Inwmp£ Unlts Hall boquest bequest Crawford b£ques1 Oth 23 639 4.186 441 417 12 347 2,273 239 28 639 4,188 441 472 13.122 86,(N)1 9,056 7fj.iYJ3 8.003 Total investments 5.291 96.020 2.B71 5,291 104651 AU unlts, market values Bnd in¢Dtne have be￿ rOu￿￿d lo the r￿ar￿￿ty￿￿ rojftknw. . 13 ASSETS USED FOR CHURCH PURPOSES The churth and hall buAthng$ ar6 insLYed by the thjrth for£11.662.518 arKI Hthne for£2290.972. In addition. tenants improverrbpnts to Hahjanè House a￿ insured sh¢M sep¥atdYa5£1o￿. The organ. lumilure. ewyinefflt and ¢anten¢s ofthe and Hak1￿8 H(xJse are Inswedtylh¥ f(K£l.148.648.

JESMOND UNITED REFORMED CHURCH REGISTERED CHARITY NUMBER 1137613 .. FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2022 Appendlx 1 JOINT PASTORATE ACCOUNT MINISTERIAL EXPENSES & SET UP This Year 2022 Total £ L8$t Year 2021 Total £ Receipts Support from Wesl End Support from Jesmond Support from St James Support from St Andrews 1,691 2.111 1.271 1,691 2,454 1,174 1.814 Total receipts 6.766 7,255 Payment$ Car mileaye Car AIow8nce and Empk)yer5 Nl Minlsl&rfs expensès Tralnlng Council tax Phone lin¢luding broadband) Water rates Indu¢lion coslslgifts Sel up fund Mans¥ rop8lrslimprovements Man8o- Counol Tax Manse- Buildlng In5uranc8 Manse- Boller Servi Mansg-Phone Mansg- Water Rat8$ 427 1.374 905 376 2,030 480 305 455 1,066 311 229 45 1.918 75 1,982 Totsl paymgnts -: 5.972 6,007 CASH FUNDS bIfi￿d 1 January NET RECEIPTS I IPAYMENTSI 793 1,249 Joint Pastorate Account 2.117 1,249 Balanc¢ apportloned botw•è Wesl End 25% Jesmond 35% Sl Jamgs 15° St Andrews 25Y 529 741 318 529 312.14 436.99 187.28 312.14 Balance at 31 December 2022

JESMOND UNITED REFORMED CHURCH REGISTERED CHARITY NUMBER 1137613 Page 6 FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2022 endlx 1 JOINT PASTORATE ACCOUNT MANSE COMPENSATION FUND Thls Yoar 2D22 Total £ Last Year 2021 Total £ Receipts Support from Wesl End Support from Jesmond Support from St James Support from St Andrews Buildlng Insurancè refund Total recelpts Payments Bulldlng Insurance 80iler service Total paymènts . NET RECEIPTS I IPAYMENTSI Transfer from Pastoratelministerlal axp Fund 75 CASH FUNDS blfwd 1 January 75 Balance Èt 31 December 2022

JESMOND UNITED REFORMED CHURCH MANSE FUND Pag8 7 FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2022 ' MANSE FUND RECEIPTS AND PAYMENT ACCOUNT . REGISTERED CHARrrY NUMBER 242567 Thi5 Year Last Year 2021 Total £ 2022 Total £ Receipt5 Rent Isee note al Ulilill&s Bank Inletest 2nd investment inwrne 27.144 26,314 2.730 T25 1,404 Totsl loceipts 31.769 Paym•nr5 Is88 nDle5 b and c) Jolnt p4slordte hOU￿n9 contribution Agont's f888 utilities rnanagernent fees FUrnIsh￿gS and rrttings UtiWIi8s Insurance S8rwlclng, repa¥8 8nd maintsnant GardeniTrJ, de8nlng and other Pa￿￿entS to JURC Gener￿ Futvj 3.360 5.157 4.874 131 481 2,857 1.128 6,989 720 5,000 579 1,155 6,940 1.016 Total paymènts 18,207 2T.664 NET RECEIPTS I (PAYMENTS) TRANSFERS i?etw¢èn fund8 (see note dj 10,341 4.105 CASH FUNDS blthd 1 January 91,974 CASH FUNDS ¢Mwd 31 Decem￿￿ 102,315 91,974 Note: 81 The Manse Fund receNes Inwme frorn th8 lell¥ig olthe manse. bl The w$t of mainlainlro the rnans8 13 Charged to th8 Manse Funtl. ¢1 Where appropriate, the cost DfMThk at Haldano House Os aplxK￿￿8d behveen Jesmond URC General Fur¥J and the Manse Fund. dl Any baPanc& a￿ve £5,000 in the Wse Fund ¢2n be appl*1 forgerwal thurd) purpos¢s.

'. JESMOND LINITEO REFORMED CHURCH REGISTERED CHARITY NUMBER 1137613 Pag8 8 INDEPENDENT EXAMINER'S REPORT . I report on tho financial Statements of Jesmond URC forthe star6nd8d 31 De(tT)er 2022, which ale set out on pages 1 to 6, R8spe¢tlvo responslblllues The chvrth is responsible for the preparation or the financial Staten￿nIS. ar￿ consKlers thalthe auditrequimm&nt of Seclion 144121 orth& Charflies Act 2011 Ith& AGtI does not apply. JI ts my responsi￿￿ to slale. OTh Ihe ￿￿S18 of W0￿d￿￿$ speGrfied in the Gen8r81 Direcbon8 glven byth8 Charity Commk%siongrs under sec￿ 14515Xbl of the Ac( wh8iher particuLgr matters have come to my atl•nlion. a$1$ of Ind8p6nd&nt ExamlneVs report My èxaminalK)n wa$ carried out in 8ccordatKe wilh thè Gen8rn1 tlire(ons of the Chity Comntssloners. An axanwnatron in¢ludgs a roview of Ihe accounling records kept by the ¢hurch and a compavi50n olthe accounts pr8sented wth IIK>5B records. 11 also includes .. consldèration of any unusual iterns or dtsclosu￿s in Ihe fin8ncaal $tslements. and seeknng 8xpbnati￿s conceming any such matters. Th& procgdure5 und8rtaken do not pmwdÈ am Iht evidence IhatWfxJk1 be r8quired In an audit. and )Th$eqUent￿ I do not gxpress an audit opinlon on th8 view bythe financAal s(atements. Independent Examintr'8 8tatemart In connectlon wllh rnyexam1na￿on of Ihe church funds, nothiw catrE to my attentlon whlth gave rne ca￿e to beli8V8 Otherwise than ,' that the financial slalements 8ccord with the acc(vJnting rwards of ￿ church. 8Th1 thatthtsse ￿CordS saliqfied the requir&menls of Ima AGI. l am not awa￿ of anymaller to whkh attenlhjn thJuk1 be drawn in order io 8 woper understaading of th8flnand81 slalements lo b8 reach￿j. Signed thg Inde ndenl Exarrmnar.. 14L& Li5 Name and 8ddre$$ of the Independenl Exarruner. David Kiln8r. F.C.i 7 Eldon Squar8 -' New¢asllè upon Tyne NE17JG

JESMOND UNITED REFORMED CHURCH MANSE FUND REGisfERED CHARITY NUhlBER 242567 Paga 9 . RECEIPTS AND PAYMENTS ACCOUNTYEAR ENDED 31 DECEMBER 2022 .' INDEPENDÈNT ÉXAMINER'S REPORT I refKtrt on Ihe fiTran¢ial stalemnts af Ihe Manse fu￿￿ f￿1h? ￿ar tsnded 311)e¢wT4)er 2022. whlch Is sel out on page 7. Re5P8Ctlv• rosponslbllltl88 The church i5 resp{￿$￿ble for Ihe prEP8ralion ofthg firyanfial slalem8nts. an(r ¢￿d￿8 that Ihe auditr8qUW8mentirfSKtion 144121 of the Charities Act 2011 (the A¢ll does not 8pp]y. It myresp￿sIb￿lty lo slAte, on the basb of procedures speclfied in the G8neral , Directions gw8n by the Ch8rityCorTYfMssK)ners under S8dion 1495Xb} oftho AL£ part*u￿r matters have come to my allÈnboTr. ' Bas1$ tsf kndepgndent Examlnorfs report - My examlnallon was carrieit out in aC￿l￿anCe wfith the GBneral Dire¢￿ti$ of the CharityCommv&8knet¥. kn examlnabon IKludè5 a reviewof the accounliry records kgpl bythe and a comparison ofthe accounts we58nted wth th05e records. 11 also inclvdes ¢onsiderallon of any unusual items ordisdosiJre$ in th8 finan￿￿ slatomgnts, and seekiw exp￿nat￿$ concernlng any such mattars. Th8 procedures undertaken do not probide all the evkIer￿e that wwkj be req(11￿ Fn an 8udit, and Co￿£qUentty I do not oxpress an audit optnioTr on Ihe vlew given bytbe finan&al statern8nts. Independent Examlnerf8 8fatBment ." In ¢onnecliM wSlh ￿Y examrnatK￿ ofth8 thu¥ch funds. nothiry c8ma to myattention which ga￿ mg cause to bdi8V8 Oth8Mse than that the f Inancial statements aGcoriJ wilh the accounting recoards ol ¢hurch. thalthose records satisfied the requirem&nts of the Act. l am not aware of any rnatier lo wh￿h attentiM should be dtavffl in order to enable a proper understanding of ts finanGial statements to be reached. Signed by the Inde dont ExaTh￿￿. Date: Name and address of the Independenl ExamiDer. Davld Kilner, F.CA. 7 Eldon Squa NewcasU& upon Tyne NE17JG

JESMOND UNITED REFORAIED CHURCH . REGISTERED CHARITY NUMBER 1137613 Pay• 1 FINANCIAL STATEMENTS YEAR ENDED 31 DECEMB&R21J21 RECEIPTS AND PAYMENTSACCOiJi4T Thlsyear 2022 Total£ PMvloJ$ Year Unr•trlrt¢d Furtdg É DesLgnated F￿ndS e Règtrfeted Fwds £ 2021 Total£ No¢e RECEIPTS Offerfn FU￿ raIs￿g rKI donallons . Progrwnmo admty i￿o￿e Mon￿8 ￿4ts￿d foroLrtside vvs¢¥ Gift Aid bx repaJThen19 Property". thurchlhall J2ttkn0 Piorrty. ¢hurch I￿1 ￿lting¥ Prop&rt￿. HaId￿& Housfylothrys Relmbu169mènl$ R￿¢1¥¢￿ Grants r￿l￿ed Banklnleresl inYestmenllrKK Recdved Manse Fun1 31.719 7.171 11 28.967 892 71 1242 4.528 4.528 7,795 39.é67 7200 47.784 ISOT 4967 23,995 6.773 39.667 47.764 41,830 t4,780 7.6S3 4.144 911 3,453 Total rèt•l5 139,657 5.62Q 145,278 144,746 PAYkryENTS ' Klni$ty& F mlnisirylGrO￿ exp8n$e$ Cmfth wnnLng cosls ldane House tuntmng costs Prowmma actMtyco8ts Support ofoui>de cAuses MaIn￿ance ofcthurth bufldlngs Mainitharyce of HahlanB Hou58 21,332 21,332 3,02S 66.015 19,393 2,113 62,569 1,128 1.660 9,270 11657 ta265 66.015 1.155 2,418 2.418 12,605 15.401 1.867 5.549 14.494 1.867 io Total p4yments 117.363 907 S,$49 123.818 126,054 NET RÈCEIPTSI PAYMENTS) 22.295 190 71 21.4S9 18,692 TrANSFERS between fundi CASTr1 FUNDS Wf4vd 1 Janua 147,040 10,423 157,064 339,IT2 CASH FUNOS clhyd 31 Dwrfjmber 169,334 9.518 473 179.324 f57.864 STATEMENT OFASSETS AND LIABILITIES This Year 2022 Totsi £ Year Tjniestrictsd Funds £ Desiwated Fund$£ R¢stri¢id Fund8 £ 2021 rolal£ Monelaryassets Bank C8sh 169.334 9.518 473 179,324 151,8S Othra88&ts Invo5ffftents al m8A¢l v$lu8 96.020 IP8,651 - A99£ts used for Ghurch purpos&s Buildir Cobnlenls 13 13 Churth arKI Hakkno House gan. tsni5hitw equym&nl Slgnifi¢anlc[a￿tQr$ IPPRQVED bythe Clwjrch I14•￿n9 pn And slgnèd on 5ts behalf namel Th8rnles 2- 4 tomipartofthys finanualslalfjryRol

JESMOND UNITED REFORMED CHVStCH REGISTERED CHARITY NUMBER 11376f3 Pa9È 2 FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2022 NOTES I ACCOUNTING POLieiES AND PRACTICES Trt finantyal staternenl$ have beell sKepaffjd in ac￿rdar￿¢￿1ih the Charibes Ad2011 130. using the R8ceipls 8nd PayThents bas15avai￿hle to $maucharibe& aTrJ Unit￿1 Reknmed thrL All figur08 lave been rwnded to nearest ound. 2 FUND ACCOUNTING UniÉslritled Funds ma be used by thurth loranyorits otharypurp)sos. De$lon8led F￿n￿$ r6presenlunwtrictèd funds s818¥Adp bythe rkncb f¢xskwficd95iW8ttyJwrpow.' can ba transferred back into gI&￿ra1 funds atth8 Church's dec&spon. F￿nrf nme & purp0¥6 Balance Payments In year£ Tr•n$fvr8 for ytar £ BalAn¢¢ clfivdt Lthd£ Joyce Horbert B•wo¥t PSano F￿nd StaT Fund atlhe Communlty Foundalion 9.673 )7 8.766 750 750 Tolal d6519nated ftrnds 10,424 9,516 Regtrfcled Funds repr6s•nt inGtxn6whi( may be exp8nd6d ontyon trM)se lestr￿td objects pmidad In Itm)s ofa trust orbeqwsl. tydonations orhi%W fw a ¥wxfic pw. Tr lunds can orfybe spBnl an Ihe Spe￿PUr￿$t tsfiKknllwwere fvi. ￿Y bala￿ reTrwn￿￿j unslwl mwl ba corrEd fotwrdrd as a balartco on thalfwKf f¢yfiJiure eX￿1t￿6 ￿ Ihatspecific pur[￿. or relL4ned. 11 ¢anfjol be absorbed Into fund Fund name & purpose BaL4nce b￿d£ Payrnents In y¢ar£ Tr¥nsfers foryear£ Inyear£ cthvd£ Outsld• Cau5&5 Cornmttment for Llf• C¢rnmunlty Gardon Fund OthorThlrd Partlos 3.1 1,939 71 4S4 3.156 1.939 473 454 Total Yo$trfcted fw4f¥ 402 S,6211 s￿49 473 Thts Year 3022 Total £ Last Yer 2021 Tolal£ Unrestrfct FLuth t Deslgnaled Fund5 £ Restricied Futids £ 3 MONIES RAISED FOR OUTs￿E CAUSES D￿a￿a￿S for Out￿￿8 Causes C0Mn￿rnenlf0r Llle Olh8rlhiril part;'es 2.874 2.674 1,400 454 1.157 454 Yotsl r¥ised for outslds cau£gs 4.5 4.328 3.307 Thls Yeav 2022 Total £ Las¢ Y•4r 2Q21 Toral£ Unrèsirlcled DesEgnBt•d Funds £ Resfricted Funds£ 4 PROPERTY.. HALDANE HOUSE LeTTINGS Habjane H(xJse yound tkir Ha￿aTha Hr￿• flai 51A He￿3.￿e HoL£." Garage Rents 39,984 5,980 1,8 37,170 2,860 1.800 5.9 Total M&ldane House pro￿rtY Incom$ 47.764 47,T64 4t.830 S GRANTS RECEIVED HMRC- Furfough GMI Stheme DCMS Grant Other Granls Rè¢ai¥8d 2,772 1.258 3,633 7olal arants received 911 7,6fj3

JE8MOND UN￿E0 REFORkfED CHURCH REGISTERED CHAFUTY NUMBER 113T613 1FINANC￿L STATEMENTS YEAR ENDED 31 DECEMBER 2Q22 NOTES Th1¥ Year 2022 Totsl £ Lastyear Unr•sM¢ted FuTrds£ Deslgnakd Funds £ 2021 Tot￿£ Fundts £ 6 CHURCH RUNNING COSTS as and •￿tin￿ty InsurarK& Waler rat05 T48rthon6 OfficeAdnMni$lotow sary li￿. lax) StslknneryaThJ phototsng PLbAl￿n$ and ofhwexpens L￿er￿e$￿￿ mu$ic C￿an& Organlpiam makntsn¥ equiwnl Aco)unlanty¥nd Payrvl Fees Prot6sslonal Fe83 Ch￿ch Help&rSalary Churth Car¢tskerSakry Flow$Yslgard¢n 11.035 8.188 92 11,035 8.188 92 699 17.980 1,567 79 278 7.516 894 9.17t 7.996 714 17.808 f,688 79 558 4.445 1,385 3.620 17.gBO 1.567 79 278 7.516 3.553 3.154 1,174 6,500 2,205 3.154 1.174 1,930 1,105 8,285 1,196 2,205 Total chw¢h Nnning ￿ts 6¢￿15 66,015 62,569 7 HALDANE HOUSE RUNNING COSTS Insuiancè 1.15S 1.1S5 1.728 Totsl Haldane Hous• wunnlTru costs 1,ISS 1,155 1.128 , 8 SUPPORY OF OUTSIDE CAVSES msubscripbons Dth)aiiorLs trl￿ Go￿ra1 Fund Ouwde Causes Comrnltmentfor Olherthird parfEs 25 25 25 7.(B1 7.031 3.156 5.2f9 1.413 2,613 3,158 1,939 454 454 Total support of outsith &iuses 5,549 12.605 9.210 9 MAINTENANCE OF CHURCH BUILDINGS D8cor¥ikng Ebdrf¢al Ropak? P￿rnbIng R&p8trs Roof Repairs Olhqrpropwty Repair5 Swiclng ¢hur¢h Flat Renova￿00$ Chur(91 Flat Other P8ymenls Lathng A9￿15 Fee Eouipmtnl 670 3.494 7.792 8.851 8A51 1.129 1.129 3.054 1.042 3g1 516 270 148 1.897 1,561 283 32 468 461 1.042 391 516 270 148 Tot1 malnlgnanco of ¢hurch bulldlngs 14.494 )7 15.401 16.657 10 MAINTENANCE OF HALDANE HOUSE Rwair, redecoralKJn and olher work AgÈnfs fÈes forllal SIA lJr8ep of ￿151A Se￿0 147 897 13 810 147 419 429 11,626 576 215 13 810 rutal Mal￿tI0￿Co of Hakiam Hou8• 1,867 1.867 13.265 11 MONETARY ASSErs Th8 church monies are not held in segtegated a2￿unts, trAAknthe sbkp LWys fffiarthl staknllh•iolalofe8th a())YJK 18 alkxè apwopriat8tyoverlhe varthsfunts.

JESMOND UNITED REFORMED CHURCH REGISTEREO ¢NARITY NUMBER 1137613 Page 4 FINANCINL STATEMEiifs YEAR ENDED 31 DECEMBER 2022 MOTES. ¢ontlnued 12 INVESTMENTS HÈLD FOR CHURCH PURPOSES Thastr largBty Comp￿$9 thr8e be9￿pSts.' The Ccl. JR Hal. the GL YourvJ tEryWt aThJ ts TW CxJ*ford b8ouesL The inc<wre frorn Ihese be4UtrSIs L% psfd lo Ihe General fund. The holdin9s and valu8 ofthe in￿lMents Is show) as fo￿.. 2022 Market Valuo f 202f Alarkel Velue È Units Inwmp£ Unlts Hall boquest bequest Crawford b£ques1 Oth 23 639 4.186 441 417 12 347 2,273 239 28 639 4,188 441 472 13.122 86,(N)1 9,056 7fj.iYJ3 8.003 Total investments 5.291 96.020 2.B71 5,291 104651 AU unlts, market values Bnd in¢Dtne have be￿ rOu￿￿d lo the r￿ar￿￿ty￿￿ rojftknw. . 13 ASSETS USED FOR CHURCH PURPOSES The churth and hall buAthng$ ar6 insLYed by the thjrth for£11.662.518 arKI Hthne for£2290.972. In addition. tenants improverrbpnts to Hahjanè House a￿ insured sh¢M sep¥atdYa5£1o￿. The organ. lumilure. ewyinefflt and ¢anten¢s ofthe and Hak1￿8 H(xJse are Inswedtylh¥ f(K£l.148.648.

JESMOND UNITED REFORMED CHURCH REGISTERED CHARITY NUMBER 1137613 .. FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2022 Appendlx 1 JOINT PASTORATE ACCOUNT MINISTERIAL EXPENSES & SET UP This Year 2022 Total £ L8$t Year 2021 Total £ Receipts Support from Wesl End Support from Jesmond Support from St James Support from St Andrews 1,691 2.111 1.271 1,691 2,454 1,174 1.814 Total receipts 6.766 7,255 Payment$ Car mileaye Car AIow8nce and Empk)yer5 Nl Minlsl&rfs expensès Tralnlng Council tax Phone lin¢luding broadband) Water rates Indu¢lion coslslgifts Sel up fund Mans¥ rop8lrslimprovements Man8o- Counol Tax Manse- Buildlng In5uranc8 Manse- Boller Servi Mansg-Phone Mansg- Water Rat8$ 427 1.374 905 376 2,030 480 305 455 1,066 311 229 45 1.918 75 1,982 Totsl paymgnts -: 5.972 6,007 CASH FUNDS bIfi￿d 1 January NET RECEIPTS I IPAYMENTSI 793 1,249 Joint Pastorate Account 2.117 1,249 Balanc¢ apportloned botw•è Wesl End 25% Jesmond 35% Sl Jamgs 15° St Andrews 25Y 529 741 318 529 312.14 436.99 187.28 312.14 Balance at 31 December 2022

JESMOND UNITED REFORMED CHURCH REGISTERED CHARITY NUMBER 1137613 Page 6 FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2022 endlx 1 JOINT PASTORATE ACCOUNT MANSE COMPENSATION FUND Thls Yoar 2D22 Total £ Last Year 2021 Total £ Receipts Support from Wesl End Support from Jesmond Support from St James Support from St Andrews Buildlng Insurancè refund Total recelpts Payments Bulldlng Insurance 80iler service Total paymènts . NET RECEIPTS I IPAYMENTSI Transfer from Pastoratelministerlal axp Fund 75 CASH FUNDS blfwd 1 January 75 Balance Èt 31 December 2022

JESMOND UNITED REFORMED CHURCH MANSE FUND Pag8 7 FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2022 ' MANSE FUND RECEIPTS AND PAYMENT ACCOUNT . REGISTERED CHARrrY NUMBER 242567 Thi5 Year Last Year 2021 Total £ 2022 Total £ Receipt5 Rent Isee note al Ulilill&s Bank Inletest 2nd investment inwrne 27.144 26,314 2.730 T25 1,404 Totsl loceipts 31.769 Paym•nr5 Is88 nDle5 b and c) Jolnt p4slordte hOU￿n9 contribution Agont's f888 utilities rnanagernent fees FUrnIsh￿gS and rrttings UtiWIi8s Insurance S8rwlclng, repa¥8 8nd maintsnant GardeniTrJ, de8nlng and other Pa￿￿entS to JURC Gener￿ Futvj 3.360 5.157 4.874 131 481 2,857 1.128 6,989 720 5,000 579 1,155 6,940 1.016 Total paymènts 18,207 2T.664 NET RECEIPTS I (PAYMENTS) TRANSFERS i?etw¢èn fund8 (see note dj 10,341 4.105 CASH FUNDS blthd 1 January 91,974 CASH FUNDS ¢Mwd 31 Decem￿￿ 102,315 91,974 Note: 81 The Manse Fund receNes Inwme frorn th8 lell¥ig olthe manse. bl The w$t of mainlainlro the rnans8 13 Charged to th8 Manse Funtl. ¢1 Where appropriate, the cost DfMThk at Haldano House Os aplxK￿￿8d behveen Jesmond URC General Fur¥J and the Manse Fund. dl Any baPanc& a￿ve £5,000 in the Wse Fund ¢2n be appl*1 forgerwal thurd) purpos¢s.

'. JESMOND LINITEO REFORMED CHURCH REGISTERED CHARITY NUMBER 1137613 Pag8 8 INDEPENDENT EXAMINER'S REPORT . I report on tho financial Statements of Jesmond URC forthe star6nd8d 31 De(tT)er 2022, which ale set out on pages 1 to 6, R8spe¢tlvo responslblllues The chvrth is responsible for the preparation or the financial Staten￿nIS. ar￿ consKlers thalthe auditrequimm&nt of Seclion 144121 orth& Charflies Act 2011 Ith& AGtI does not apply. JI ts my responsi￿￿ to slale. OTh Ihe ￿￿S18 of W0￿d￿￿$ speGrfied in the Gen8r81 Direcbon8 glven byth8 Charity Commk%siongrs under sec￿ 14515Xbl of the Ac( wh8iher particuLgr matters have come to my atl•nlion. a$1$ of Ind8p6nd&nt ExamlneVs report My èxaminalK)n wa$ carried out in 8ccordatKe wilh thè Gen8rn1 tlire(ons of the Chity Comntssloners. An axanwnatron in¢ludgs a roview of Ihe accounling records kept by the ¢hurch and a compavi50n olthe accounts pr8sented wth IIK>5B records. 11 also includes .. consldèration of any unusual iterns or dtsclosu￿s in Ihe fin8ncaal $tslements. and seeknng 8xpbnati￿s conceming any such matters. Th& procgdure5 und8rtaken do not pmwdÈ am Iht evidence IhatWfxJk1 be r8quired In an audit. and )Th$eqUent￿ I do not gxpress an audit opinlon on th8 view bythe financAal s(atements. Independent Examintr'8 8tatemart In connectlon wllh rnyexam1na￿on of Ihe church funds, nothiw catrE to my attentlon whlth gave rne ca￿e to beli8V8 Otherwise than ,' that the financial slalements 8ccord with the acc(vJnting rwards of ￿ church. 8Th1 thatthtsse ￿CordS saliqfied the requir&menls of Ima AGI. l am not awa￿ of anymaller to whkh attenlhjn thJuk1 be drawn in order io 8 woper understaading of th8flnand81 slalements lo b8 reach￿j. Signed thg Inde ndenl Exarrmnar.. 14L& Li5 Name and 8ddre$$ of the Independenl Exarruner. David Kiln8r. F.C.i 7 Eldon Squar8 -' New¢asllè upon Tyne NE17JG

JESMOND UNITED REFORMED CHURCH MANSE FUND REGisfERED CHARITY NUhlBER 242567 Paga 9 . RECEIPTS AND PAYMENTS ACCOUNTYEAR ENDED 31 DECEMBER 2022 .' INDEPENDÈNT ÉXAMINER'S REPORT I refKtrt on Ihe fiTran¢ial stalemnts af Ihe Manse fu￿￿ f￿1h? ￿ar tsnded 311)e¢wT4)er 2022. whlch Is sel out on page 7. Re5P8Ctlv• rosponslbllltl88 The church i5 resp{￿$￿ble for Ihe prEP8ralion ofthg firyanfial slalem8nts. an(r ¢￿d￿8 that Ihe auditr8qUW8mentirfSKtion 144121 of the Charities Act 2011 (the A¢ll does not 8pp]y. It myresp￿sIb￿lty lo slAte, on the basb of procedures speclfied in the G8neral , Directions gw8n by the Ch8rityCorTYfMssK)ners under S8dion 1495Xb} oftho AL£ part*u￿r matters have come to my allÈnboTr. ' Bas1$ tsf kndepgndent Examlnorfs report - My examlnallon was carrieit out in aC￿l￿anCe wfith the GBneral Dire¢￿ti$ of the CharityCommv&8knet¥. kn examlnabon IKludè5 a reviewof the accounliry records kgpl bythe and a comparison ofthe accounts we58nted wth th05e records. 11 also inclvdes ¢onsiderallon of any unusual items ordisdosiJre$ in th8 finan￿￿ slatomgnts, and seekiw exp￿nat￿$ concernlng any such mattars. Th8 procedures undertaken do not probide all the evkIer￿e that wwkj be req(11￿ Fn an 8udit, and Co￿£qUentty I do not oxpress an audit optnioTr on Ihe vlew given bytbe finan&al statern8nts. Independent Examlnerf8 8fatBment ." In ¢onnecliM wSlh ￿Y examrnatK￿ ofth8 thu¥ch funds. nothiry c8ma to myattention which ga￿ mg cause to bdi8V8 Oth8Mse than that the f Inancial statements aGcoriJ wilh the accounting recoards ol ¢hurch. thalthose records satisfied the requirem&nts of the Act. l am not aware of any rnatier lo wh￿h attentiM should be dtavffl in order to enable a proper understanding of ts finanGial statements to be reached. Signed by the Inde dont ExaTh￿￿. Date: Name and address of the Independenl ExamiDer. Davld Kilner, F.CA. 7 Eldon Squa NewcasU& upon Tyne NE17JG