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2020-12-31-accounts

FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2020

FOR PAROCHIAL CHURCH COUNCIL OF ST ELISABETH'S, EASTBOURNE

PAROCHIAL CHURCH COUNCIL OF ST ELISABETH'S, EASTBOURNE

ACCOUNTS YEAR ENDED 31 DECEMBER 2020

CONTENTS

Page 1 Annual PCC Report 6 Statement of financial activities 7 Balance sheet 8-15 Notes to the accounts 16 Independent examiners report

LMDB Limited

Railview Lofts 19c Commercial Road Eastbourne East Sussex BN21 3XE

TRUSTEES REPORT

Our aims and purposes as a charity

In the absence of an incumbent following the move of Revd David Gillard to the parish of Westham in mid-February 2021, the PCC has the following responsibilities:

What we planned to do to achieve our charitable objectives

When planning our activities for the year, the PCC and our previous incumbent considered the Charity Commission’s guidance on public benefit and, in particular, the specific guidance on ‘charities for the advancement of religion’. Because of the Covid pandemic and the two periods of lock down that have occurred during the last year severe constraints have been placed on our activities but we have nevertheless striven to maintain the worshipping community of St Elisabeth's.

During 2020 the PCC met on 9 occasions. We discussed and planned the following objectives and activities to fulfil our aims:

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What we achieved and how we affected beneficiaries’ lives

Attendance at worship

The church family welcomes visitors from within as well as outside the parish boundary. Visitors attend by personal choice and, it is our great pleasure to welcome anyone from all walks of life to take part in the life of the church. We contend that voluntary attendance to worship the Lord Jesus Christ, is a major demonstration of the public benefit of our activities, drawing on historical and cultural roots while offering peace to individuals who seek to engage with Jesus’ story, today.

At the annual meeting on 18th October 2020, the electoral roll for 2020 was presented showing a slight decline from 104 parishioners to 101, 48 of whom are not resident within the parish.

The major constraint on physical attendance has been the two periods of lockdown as a result of the Covid pandemic. However, by the rapid development of the use of Zoom, Facebook and YouTube it has proved possible to maintain regular worship with the virtual methods of communication allowing an ever-larger number of people to be able to be involved.

The Church Centre, outside the periods of full lockdown, has still been used by community organisations able to operate under the various changing Covid pandemic government regulations, so on a reduced scale. We still maintain our objective to have an ever-wider impact in our local community seeking to exceed the levels of activity prior to the Covid pandemic, and in particular seeking again to re-establish the activities of food bank, people matter and the community cafe during 2021. From the point of view of this report, this directly affects our beneficiaries both from within the church community and beyond.

Teaching, baptising and nurturing new and existing believers

Churches are intricate organisms which the PCC helps to breathe life into through prayerful reflection and planning, aware that this is God’s Church and that His Spirit fuels what we do. By viewing the Church as a living organism, we are very aware of the value and complexity of our relationships.

During the year a single 10am Sunday morning service has been developed to reach as broad a range of people as possible while a weekly communion service on a Wednesday morning has continued. One Home group has continued to operate through the pandemic providing ongoing nurturing and development of existing believers. A second group is currently in the process of restarting. Revd Sally Attwater and Revd Rob Griffiths have been actively leading services and preaching through the year taking on fuller responsibilities since the departure of Revd David Gillard in February 2021. We have one Lay Reader Sarah Doble and two Approved Lay Ministers Mandy Bartlett and Simon Eyre who have been able to support the preaching rota.

We still see our work with children and young people as being of the highest priority, but this has been severely constrained by the pandemic so that we have not been able to run the weekly Totz group midweek and have needed to maintain the small children's group that

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operates on a Sunday morning using Zoom. It is the aspiration to restart both these activities more normally from June and active consideration is being given to establishing Messy Church on a Saturday afternoon once every two months from July.

Provision of the church building for people to enjoy

Our church continues to be appreciated by our parishioners and many others and we still see our building as a key resource to the wider community, evidenced by the level of hall hire by non-church organisations. This does provide a huge opportunity to build up friendships with those who come so that they may see something of Jesus through us. Following the demolishing of the original Church building during 2020 it is hoped that the profile of the Church will be further raised encouraging increasing use of its facilities, as we are no longer overshadowed by an obviously closed building.

The Church Community continues to be very grateful for the work of the many individuals who help keep the building in good shape, from those who clean the chapel and make the building a good worship space, to the Working Party who attend to building issues when needed.

The PCC has continued its conversation around how to make our community open to those who do not usually engage with church, and this will continue well into 2021.

Future planning

Now that demolition has been completed, the redevelopment of the old church site will be highly significant during the coming year. We will need to continue to develop the outworking of our aim of providing “Radical Hospitality” and our response to the Diocesan 5-year plan. This will be alongside our regular preaching/teaching programme.

Financial Review

Incoming and outgoing resources

This is dealt with in a separate document titled Financial Report and Accounts.

Sharing the ministry costs of the Diocese of Chichester

The largest expenditure of the PCC was the sum paid to the diocese for our share of all churches’ Parish Ministry Costs and church insurance incurred by the diocese. This amount covers the housing, stipend and pension costs of the clergy, the church insurance and, also a standard sum for diocesan central costs, clergy training and a contribution to national church funds. Currently, the church is meeting 100% of the costs allocated to this church although, this has involved considerable sacrifice by the members of the congregation and we would like to thank all those who have given so generously in this time of uncertainty.

Staff costs

Following the previous Church Manager’s resignation in December 2020, the PCC is paying for a part time Centre Manager and will be paying for contract cleaners who will be needed to

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respond to the increasing use that the building will see during 2021. Further details are provided in the notes to the accounts.

Trustee payments and expenses

The PCC also supported the incumbent before his departure by paying council tax, water, and environmental charges for the Vicarage plus other annual costs towards travel, telephone, postage, broadband and working expenses. Expenses have also been reimbursed to our Reader, Church Manager and Treasurer in relation to their work within the Parish.

Office costs and repairs to the fabric of the church building

Details can be found in the accounts, although it should, again, be noted that the work of the Working Party has significantly reduced the costs that otherwise the parish would have to bear.

Why we hold some money in reserve

It is PCC policy to maintain a balance on the general unrestricted funds (excluding property) as contingency against unforeseen situations.

Structure, governance, and management of the charity

The Parochial Church Council (PCC) is registered with the Charity Commission as required by the Charities Act 2011. Its governing document is the Parochial Church Councils (Powers) Measure 1956.

Members of the PCC are either ex officio or elected by the Annual Parochial Church Meeting (APCM) in accordance with the Church Representation rules. In 2020 the meeting was held on 18th October.

Ex Officio members

Title Name
Incumbent Vacant
Warden 1 Peter Adams
Warden 2 Simon Eyre
Reader 1 Sarah Doble
Reader 2 Vacant

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Elected Members

Title Name Service Ends
DeanerySynod Representative 1 Christian Nilson April 2023
DeanerySynod Representative 2 Sarah Doble April 2023
DeanerySynod Representative 3 Vacant April 2023
PCC Representative 4 Ann Harris April 2023
PCC Representative 5 Bill Fennell April 2022
PCC Representative 6 Colin Allcorn April 2022
PCC Representative 7 Elisabeth Prime April 2023
PCC Representative 8 Lee Cheetham April 2022
PCC Representative 9 Nick Adlam April 2021
PCC Representative 10 Susan Santos April 2021
PCC Representative 11 Vacant
PCC Representative 12 Vacant
PCC Representative 13 Vacant
PCC Representative 14 Vacant
PCC Representative 15 Vacant

Members are warmly encouraged to stand for election to the PCC and we try to ensure a balance of skills and experience where possible.

Authors: Simon Eyre, Peter Adams

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Statement of Financial Activities

for the year ended 31 December 2020

for theyear ended 31 December 2020
Unrestricted
Funds		 Designated
Funds		 Restricted
Fund/s		 Endowed
Fund/s		 Total Funds
2020		 Total Funds
2019		 Notes
£ £ £ £ £
Income and endowments from:
Donations and legacies 79,854 4,595 259 - 84,707 117,617
Charitable activities 396 - - - 396 303
Other trading activities 25,739 - - - 25,739 42,558
Other receipts 8,297 - - - 8,297 29
Total income 114,285 4,595 259 - 119,139 160,508 2
Expenditure on: -
Raising funds (32) 1,398 630 - 1,996 1,725
Charitable activities 120,622 32 2,929 - 123,583 122,689
Other trading activities 3,051 728 184 - 3,964 14,795
Total expenditure 123,641 2,159 3,743 - 129,543 139,209 3
Net gains (or losses) on investments 297 297 504
Net income or (net expenditure) (9,356) 2,436 (3,484) 297 (10,107) 21,802
Transfers between funds - - - - - -
(9,356) 2,436 (3,484) 297 (10,107) 21,802
Other recognised gains/(losses):
Gains/(losses) on revaluation of fixed assets - - - - - -
Other gains/(losses) - - - - - -
Net movement in funds (9,356) 2,436 (3,484) 297 (10,107) 21,802
Reconciliation of funds:
Total funds brought forward 25,601 30,257 28,713 4,552 89,121 67,320
Total funds carried forward 16,245 32,693 25,229 4,849 79,014 89,121

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Balance Sheet (also known as Statement of Financial Position) at 31 December 2020

at 31 December 2020
Total Funds
2020		 Total Funds
2019		 Notes
£ £
Tangible assets 8,369 10,081 7
Endowed investments 4,849 4,552 7
Total fixed assets 13,218 14,633
Debtors 5,047 11,419 9
Cash at bank and in hand 65,931 73,165 13
Total current assets 70,977 84,583
Creditors: Amounts falling due within one year (5,180) (10,095) 10
Net current assets or (liabilities) 65,797 74,488
Total assets less current liabilities 79,014 89,121
Creditors: Amounts falling due after more than one year - - 11
Total net assets or (liabilities) 79,014 89,121
The funds of the charity:
Endowment funds 4,849 4,552
Designated income funds 32,693 30,257
Restricted income funds 25,226 28,712
Total unrestricted funds 16,247 25,601
Total charity funds 79,014 89,121

This Annual Financial Report, for the year ended 31st December 2020 including the notes following, was Approved by the PCC and signed on its behalf by

P Adams - Churchwarden

Date - 19 May 2021

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Notes to the financial report for the year ended 31 December 2020

1 Accounting policies

a Accounting convention

The financial statements have been prepared under the Church Accounting Regulations 2006 in accordance with applicable accounting standards and the current (2015) Statement Of Recommended Practice, Accounting and Reporting by Charities SORP (FRS 102).

The financial statements have been prepared under the historical cost convention as modified by the inclusion of investments at market value. The financial statements include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include the accounts of church groups that owe their affiliation to another body, nor those which are informal gatherings of church members.

b Funds accounting

Funds held by the PCC are:

Unrestricted funds ‐ general funds which can be used for PCC ordinary purposes

Restricted funds ‐ a) income from trusts or endowments which may be expended only on those restricted objects provided in the terms of the trust or bequest; b) donations or grants received for a specific object or invited by the PCC for a specific object. The funds may only be expended on the specific object for which they were given. Any balance remaining unspent at the end of the year is carried forward as a balance on that fund.

Endowment funds ‐ funds the capital of which must be maintained; only income arising from the investment of the endowment may be used, either as restricted or unrestricted funds, depending on the purpose set out in the terms of the original endowment

c Income and endowments

All income and endowments are accounted for without deduction for any costs of receivability, are recognised when there is evidence of entitlement, receipt is probable, and the amount can be measured reliably.

Donations and legacies

Collections are recognised when received.

Planned giving receivable is recognised when there is evidence of entitlement, receipt is probable, and the amount accords with the Gift Aid declaration or other record of intention to donate.

Gift aid recovered is recognised when the income to which it is attached is recognised.

Grants and legacies are recognised when the formal offer in writing of the funding, is received by the PCC.

Charitable activities

Sales of magazines and study notes are recognised when received.

Rents from property are recognised in accordance with the rental agreements, when receipt is probable.

Other trading activities

Trading activities are where income is receivable in return for selling goods or providing services. Income from trading is recognised either: a ‐ when received, or b ‐ in the case of room hire charges, when the hire has taken place and receipt is probable or c ‐ in the case of concerts: for the year in question, irrespective of date of receipt. Advance receipts for both concerts and room hire are included in creditors until the concerts or hiring has taken place.

Investment income

Dividends are accounted for when due and payable. Interest entitlements are accounted for as they accrue.

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Notes to the financial report (continued)

All other income

All other income is recognised in accordance with the above overall policy.

Gains and losses on investments

Realised gains are recognised when the investments are sold

Unrealised gains and losses are accounted for on revaluation at 31 December.

d Expenditure

Expenditure is accounted for on an accruals basis and accounted for gross.

Grants

Grants and donations are accounted for when paid over, or when awarded where the award creates a binding obligation on the PCC.

Church Activities

The diocesan parish contribution is accounted for on an annual basis, reflecting the allocation set by our Deanery. Any parish contribution unpaid at 31 December is provided for in these accounts as an operational (though not a legal) liability and is shown as a creditor in the balance sheet.

e Fixed Assets

Consecrated and beneficed property of any kind is excluded from the accounts by s.10(2) of the Charities Act 2011. Movable church furnishing held by the Vicar and Churchwardens on special trust for the PCC and which require a faculty for disposal, are accounted as inalienable property unless consecrated. They are listed in the church's inventory which can be inspected but are not included in the financial statements. For other property acquired prior to 1 January 2003, there is insufficient cost information available and therefore the cost of such assets is not stated in the financial statements.

All expenditure on consecrated or beneficed buildings and individual items costing under £1,000 are written off in the year they were incurred.

Depreciation

Depreciation is calculated to write down the cost of tangible fixed assets, excluding freehold properties, over their expected useful lives. The rates generally applicable are:

Fixtures and fittings 25% Audio visual equipment 25% Office equipment 25%

No depreciation is provided on freehold property as it is the PCC's policy to maintain these assets in a continual state of sound repair. The useful economic life of these assets is so long and residual values so high that any depreciation would not be material. These assets will be subject to annual impairment reviews. Provision will be made if there has been any permanent diminution in value.

Investments

Investments are stated at market value at the balance sheet date.

f Current Assets

Amounts owing to the PCC at 31 December in respect of fees, rents or other income are shown as debtors less provision for amounts that may prove uncollectible.

Short-term deposits include cash held on deposit either with the CBF Church of England Funds, or at the bank

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Notes to the financial report (continued)

Unrestricted
Funds		 Unrestricted
Funds		 Designated
Funds		 Designated
Funds		 Restricted
Fund/s		 Restricted
Fund/s		 Endowed
Fund/s		 Endowed
Fund/s		 Total Funds
Total Funds
Notes
2020
2019		 Total Funds
Total Funds
Notes
2020
2019		 Total Funds
Total Funds
Notes
2020
2019
£ £ £ £ £
2 Analysis of income and endowments:
Planned giving (excl. tax refunds) 52,623 170 52,793 56,850
Collections at all services 1,549 1,549 4,053
Sundry donations and appeals 9,485 4,147 13,632 3,299
Gift Aid recoverable 13,807 250 14,057 14,378
Other funds generated 389 199 89 676 1,731
Legacies 2,000 2,000 32,439
Grants - 4,868
Donations and legacies £79,854 £4,595 £259 - £84,707 £117,617
Fees for weddings & funerals 346 346 303
Church hall lettings 50 50
Charitable activities £396 - - - £396 £303
Sales of the parish magazine 63 63 -
Church centre hiring fees 25,676 25,676 40,804
Rummage sales etc - - 1,754
Other trading activities £25,739 - - £25,739 £42,558
Other receipts
Job retention scheme £8,215 8,215 -
Other receipts - Bank interest 82 82 29
£8,297 - - - £8,297 £29
Total received on all funds £114,285 £4,595 £259 - £119,139 £160,508

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Notes to the financial report (continued)

Unrestricted
Funds		 Unrestricted
Funds		 Designated
Funds		 Designated
Funds		 Restricted
Fund/s		 Restricted
Fund/s		 Endowed
Fund/s		 Endowed
Fund/s		 Total Funds
Total Funds
Notes
2020
2019		 Total Funds
Total Funds
Notes
2020
2019		 Total Funds
Total Funds
Notes
2020
2019
£ £ £ £ £
3
Analysis of expenditure on:
Costs of stewardship campaign 41
(73)		 1,398 630 41 39
Costs of fetes & other events 1,955 1,686
Raising funds £(32) £1,398 £630 - £1,996 £1,725
Missionary and charitable giving 4,969 31 - 5,000 12,022 4
Ministry:
diocesan parish contribution 74,251 - 74,251 71,883
other clergy costs 4,949 24 (630) - 4,343 6,838
Staff 16,359 893 - 17,252 5,107 5
Upkeep of services 239 - 239 508
Church running and maintenance 19,121 8 184 - 19,314 19,577
Children and youth mission - - -
Lunch club expenses -
 - -
Hall running - - 2,999
Depreciation 339 2,450 - 2,790 3,360
Governance 395 - 395 395 6
Charitable activities £120,622 £32 £2,929 - £123,583 £122,689
Staff £1,250 1,250 6,657 5
Church running and maintenance - 6,073
Hall running - - 2,065
Other
Comms Internet		 1,347 728 184 2,260 -
Waste Disposal 404 404 -
Publicity 51 51 -
Other trading activities £3,051 £728 £184 - £3,964 £14,795
Total expended on all funds £123,641 £2,159 £3,743 - £129,543 £139,209

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Notes to the financial report (continued)

Unrestricted
Funds		 Unrestricted
Funds		 Restricted
Fund/s		 Restricted
Fund/s		 Endowed
Fund/s		 Endowed
Fund/s		 Total Funds
Total Funds
2020
2019		 Total Funds
Total Funds
2020
2019
£ £ £ £ £
4 Missionary and charitable giving:
Overseas:
Esuubi - Hope of a future for Ugandan orphans 1,000 1,000 2,007
Mission Aviation Fellowship 969 31 1,000 2,009
Home:
Parkinsons Eastbourne - 37
Church Mission Society - UK Personnel 1,000 1,000 1,984
Family Support work 1,000 1,000 1,984
Through Faith Mission - 1,984
Mothers Union - 33
Salvation Army-Social & rescue work in Eastbourne 1,000 1,000 1,984
£4,969 £31 - £5,000 £12,022
Unrestricted
Funds		 Unrestricted
Funds		 Restricted
Fund/s		 Restricted
Fund/s		 Endowed
Fund/s		 Endowed
Fund/s		 Total Funds
Total Funds
2020
2019		 Total Funds
Total Funds
2020
2019
£ £ £ £ £
5 Staff costs
a Remuneration
Wages and salaries 17,320 893 - 18,213 13,068
Pension contribution 289 289 197
Social Security costs - - - -
£17,609 £893 - £18,502 £13,265

The PCC pays for a part-time Church Manager who manages the room hire and also provides help and assistance in many other aspects of the church activity.

There were no disclosable transactions in respect of PCC members, nor persons closely connected to them, nor other related parties.

Unrestricted
Funds		 Unrestricted
Funds		 Restricted
Fund/s		 Restricted
Fund/s		 Endowed
Fund/s		 Endowed
Fund/s		 Total Funds
Total Funds
2020
2019		 Total Funds
Total Funds
2020
2019
£ £ £ £
£
6 Governance
Independent examination 395 395 395
£395 - - £395 £395

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Notes to the financial report (continued)

Unrestricted
Funds		 Unrestricted
Funds		 Restricted
Fund/s		 Restricted
Fund/s		 Endowed
Fund/s		 Endowed
Fund/s		 Total Funds
2020		 Total Funds
2020
£ £ £ £
7 Fixed Assets
a Investments
Market value 1 January 2020 4,552 4,552
Net gains and revaluation 297 297
Market value 31 December 2020 - - 4,849 £4,849

Clarke Graveyard Trust Fund is invested in 496 Central Board of Finance Fixed Interest Security (Income) Shares - value 31.12.19 £812.63. Watson Graveyard Trust Fund is invested in 124 Central Board of Finance Investment Fund (Income) Shares - value 31.12.18 £2,376.97. Watson Trust fund is invested in a Deposit account-value at 31.12.19 £1,362.80

Unrestricted
Restricted
Fixtures, fittings & equip't		 Unrestricted
Restricted
Fixtures, fittings & equip't		 Total fixed
assets
£ £ £
b Tangible fixed assets
Cost or valuation
32,321 36,801 69,122
Additions 1,077 1,077
Disposals - - -
- - -
- 33,398 36,801 70,200
Charge for impairment
At 1 January 2020 - (32,041) (27,001) (59,042)
Additions - -
Disposals - -
Depreciation - (339) (2,450) (2,790)
At 31 December 2020 - (32,380) (29,451) (61,831)
Net book amounts
At 31 December 2020 - 1,018 7,351 £8,369
At 31 December 2019 - 280 9,801 £10,081

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Notes to the financial report (continued)

Unrestricted
Funds		 Designated
Funds		 Re stricted
Fund/s		 E ndowed
Fund/s		 Total Funds
2020		 Total Funds
2019		 Notes
£ £ £ £ £ £
8 Analysis of net assets by fund
Fixed assets for church use 1,018 7,351 - 8,369 10,081
Investment fixed assets - - 4,849 4,849 4,552
Current assets 24,409 32,693 17,876 - 74,977 84,584
Current liabilities (5,180) - - - (5,180) (10,095)
Long term liabilities - - - -
£20,247 £32,693 £25,226 £4,849 £83,014 £89,122
9 Debtors
Income tax recoverable 4,466 - - 4,466 3,767
Prepayments - - -
Accrued income 581 - - 581 7,651
£5,047 - - - £5,047 £11,419
10 Creditors: amounts falling due within one year
Accruals for utilities and other costs 1,673 - - - 1,673 2,849
Other creditors 3,507 - - - 3,507 7,246
£5,180 - - - £5,180 £10,095
-
11 Creditors: amounts falling due after more than one year
- -
- - - - -

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Notes to the financial report (continued)

Balances
b/fwd
1 Jan 2020		 Income Expenditure Transfers Transfers,
other gains
**and losses **		 Balances
c/fwd
31 Dec 2020
£ £ £ £ £
12 Statement of funds
Endowed Funds
Eliza Watson 1,363 105 1,467
Clarke Graveyard 812 29 840
Watson Graveyard 2,378 163 2,541
4,552 - - 297 4,849
Designated Funds
Legacy AH 28,421 (728) 27,692
Club 1 479 (32) 447
School lunches 3,951 (1,363) 2,587
Vicar's Discretionary 404 404
Window fund designated 1,085 1,085
Totz Equipment designated 346 165 1 512
Holding for Loan repayments 1 (35) (1) (35)
30,257 4,595 (2,159) - - 32,693
Restricted Funds
Chalk Cliff Trust 4,059 66 (1,171) 2,954
Music 222 222
Upstairs kitchen and toilet 629 629
eBay 8,666 (91) 8,576
Garden fund 394 170 564
Arts fund 10,943 10,943
Children fund 158 158
MAF - Aviation Mission 31 (31) -
Charity Contact Centre 17 17
Totz Equipment 344 23 367
Capital equipment - depreciated assets 3,248 (2,450) 798
28,712 259 (3,743) - - 25,226
Unrestricted Funds
General fund 25,600 114,285 (123,641) 16,246
25,600 114,285 (123,641) - - 16,246
Total funds £89,121 £119,139 £(129,543) - £297 £79,014

Endowment Funds. The income from the Clarke Graveyard and Watson Graveyard Trusts is to be used for the upkeep of the graves.

13 Analysis of cash and cash equivalents

Total Funds
2020		 Total Funds
2019		 Notes
£ £
Cash in hand - 139
Bank current accounts 65,931 73,025
Total cash and cash equivalents £65,931 £73,165

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PAROCHIAL CHURCH COUNCIL OF ST ELISABETH'S, EASTBOURNE

Independent Examiners Report

This report on the accounts of the PCC for the year ended 31 December 2020, which are set out on pages 6 to 15, is in respect of an examination carried out under Regulation 3(c) of the Church Accounting Regulations 2006 ('the regulations') and section 145 of the Charities Act 2011 (the 2011 Act).

Respective Responsibilities of The PCC and The Examiner

As the members of the PCC you are responsible for the preparation of the financial statements; you consider that an audit is not required for this year under section 144(2) of the 2011 Act and that an independent examination is needed.

It is our responsibility to examine the accounts under section 145 of the 2011 Act; to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and to state whether particular matters have come to our attention.

Basis of This Report

Our examination was carried out in accordance with the General Directions given by the Charity Commission. That examination includes a review of the accounting records kept by the PCC and a comparison of the accounts with those records. It also includes considering any unusual items or disclosures in the financial statements and seeking explanations from you as the PCC concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below.

Independent Examiner's Statement

In connection with our examination no matter has come to our attention:

In carrying out my examination we noted a lapse in the keeping of accounting records for the donations received in the October 2020 half term Free School Meals Campaign. Some of the donation was banked and some was used to pay for expenses on receipt of invoices but the total value of donations received was not recorded. You confirmed that this was a one-off lapse in following the established protocol that ensures that specific appeals are counted and deposited separately and that you had reminded all who are involved in collecting and counting all donations received.

LMDB Accountants Railview Lofts 19c Commercial Road Eastbourne East Sussex BN21 3XE

Dated: 19-Jul-21

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