ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2020
WELL BAPTIST CHURCH
CHARITY REGISTRATION No: 1142161
Page 2 Legal and Administrative Information Pages 3 to 4 Trustees' Report Page 5 Statement of Financial Activities
Page 6 Balance Sheet
Pages 7 to 15 Notes to the Financial Statements Page 16 Independent Examiner's Report to the Trustees
Independent Examiners Ltd
2 Broardbridge Business Centre Delling Lane Bosham West Sussex PO18 8NF
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WELL BAPTIST CHURCH
LEGAL AND ADMINISTRATIVE INFORMATION
CHARITY NUMBER 1142161 DATE OF REGISTRATION 31st May 2011 START OF FINANCIAL YEAR 1st January 2020 END OF FINANCIAL YEAR 31st December 2020 CUSTODIAN TRUSTEE North Western Baptist Association MINISTERS Rev Rick Oldland - Senior Pastor Rick Hooke - Campus Pastor Ansdell
SENIOR LEADERS
Alan Buckley Gemma White Steve Hobin Greg White Alyson Hobin Stewart Whitley Mike Banner Vida Caplin LEGAL STATUS Unincorporated Charity
GOVERNING INSTRUMENT Constitution Adopted 17th January 2010
OBJECTS The Church exists to proclaim the Christian Faith and to serve the local community through its work and witness. Its purpose is to turn people into fully devoted followers of Jesus Christ.
CORRESPONDENCE ADDRESS Ansdell Road North Lytham St Annes Lancashire FY8 4EZ CUSTODIAN TRUSTEE ADDRESS The Resource Centre Fleet Street Wigan Lancashire WN5 0DS PRIMARY BANKERS CAF Bank 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ INDEPENDENT EXAMINER Paul Robinson MAAT FCIE Independent Examiners Ltd 2 Broadbridge Centre Delling Lane Bosham West Sussex PO18 8NF
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WELL BAPTIST CHURCH
TRUSTEES' REPORT FOR THE YEAR ENDED 31ST DECEMBER 2020
Overview
We are an evangelical charismatic church based in Lancashire filled with people from different walks of life. We are ordinary people whose lives have been changed by meeting with an extraordinary God. Jesus said those who committed their lives to Him would be "born again" - a new life, free of the past, would begin centred on a personal relationship with Him as Lord.
Objectives
i - To be a people who are getting healed up in the Father's Love so that we can live and serve out of pure hearts.
ii - To be a safe place for people to grow in God's love and gifts.
iii - To be a people moving out of vision not ambition.
iv - To be a centre of resource for renewal and revival, to the local and wider church and the community we serve.
v - To be an apostolic church, drawing from the nations sending to the nations.
We are a member of “Harvest Alliance” group of churches and also a member of the Baptist Union of Great Britain and actively support the aims and goals of these organisations.
Organisational Structure and Decision Taking
The Well Baptist Church values the concept of team leadership and is essentially a Cell Church with two main aspects: large enough to celebrate - small enough to care and multiply. We have 2 levels of leadership. Senior leaders have oversight of the whole church and Cell group leaders are responsible for pastoral care, discipling and outreach from groups of around 12 people.
Extra-budgetary expenditure shall be sanctioned on the basis of the following scale:-
| Discretion of the Treasurer | Up to £250 |
|---|---|
| Discretion of the Treasurer plus one member of the Finance Group | £250 to £500 |
| Discretion of the whole Finance Group | £500-£1,250 |
| Ratified by the Leadership Team beforehand | £1,250-£2,500 |
| Submitted to the Church meeting | Over £2,500 |
Connected Organisations
None
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WELL BAPTIST CHURCH TRUSTEES. REPORT FOR THE YEAR ENDED 31ST DECEMBER 2020 Trustees, ReSponbIlItIeS The trustees are responslble for preparing the Report of the Trustees and the flnanclal statements in accordance wlth applicable Law and United Kingdom Accounting Standards (United Klngdom Generally Accepted Accounting Prartice). The Law appllcable to charftles In England and Wales, The Charities Act 2011, Charity (Accounts and Report5) Regulatlons and the provlslons of the trust deed requlres the trustees to prepare rir¢ancial statements for each financial year whlch glve a true and fair vlew of the state of affalrs of the charity and of the incorning resources and applicatlon of resources, including the income and expenditure of the charity for that period. In preparing those flnanclal statements, the trustees are required to: select Suitable accounting policie5 and then apply them conslstently,. observe the methods and principle5 in the Charity SORP; make Judgements and estimate5 that are reasonable and prudent; prepare the flnanclal statements on the going concem basis unless it is inappropriate to presume that the charfty wlll contlnue In buslness. The trustees are responslble for keeping proper accounting records which di5c105e with reasonable accuracy at any time the financial positlon of the charlty and to enable them to ensure that the financial statements comply wlth the Charitles Act 2011, the Charfty (Accounts and Reports) Regulatlons and the provislons of the Trust Deed. They are also responslble for safeguarding the assets of the charity and hence for taklng reasonable steps for the prevention and detertion of fraud and other irguIantie$. Approved by the Trustees on Slgned on thelr behalf by Trustee Printed Name: Mr Alfred Stewart Whltley
WELL BAPTIST CHURCH
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2020
| Notes | Notes | UnrestrictedDesignated | UnrestrictedDesignated | Restricted | TOTAL | TOTAL | |
|---|---|---|---|---|---|---|---|
| Funds | Funds | Funds | 2020 | 2019 | |||
| £ | £ | £ | £ | £ | |||
| INCOME AND ENDOWMENTS | FROM: | ||||||
| Donations & Legacies | 3a | 238,756 | - | 7,200 | 245,956 | 226,638 | |
| Charitable Activities | 3b | 638 | - | 432 | 1,070 | 19,342 | |
| Investment Income | 3c | 320 | - | - | 320 | 350 | |
| Other Income | 3d | 1,340 | - | - | 1,340 | 5,029 | |
| TOTAL INCOME | 241,054 | - | 7,632 | 248,686 | 251,359 | ||
| EXPENDITURE ON: | |||||||
| Charitable Activities | 4 | 131,457 | 7,598 | 104,464 | 243,519 | 253,908 | |
| TOTAL EXPENDITURE | 131,457 | 7,598 | 104,464 | 243,519 | 253,908 | ||
| NET INCOME/(EXPENDITURE) | 109,597 | (7,598) | (96,832) | 5,167 | (2,549) | ||
| Total Funds Brought Forward | 68,884 | 3,057 | 7,947 | 79,888 | 82,437 | ||
| Transfer Between Funds | (100,298) | 7,116 | 93,182 | - | - | ||
| TOTAL FUNDS CARRIED FORWARD | 78,183 | 2,575 | 4,297 | 85,055 | 79,888 | ||
Movements on all reserves and all recognised gains and losses are shown above. All of the organisation's operations are classed as continuing.
The notes on pages 7 to 15 form part of these financial statements.
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WELL BAPTIST CHURCH BALANCE SHEET AS AT 31ST DECEMBER 2020 Total Unrestricted Designated Restricted 31-De Funds Funds Funds 2020 Totsl 31-D¢¢ 2019 Notes Flxed Assets Tangible Assets Current Assets Cash at Bank and In Hand Debtor5 & Prepayments 78,556 1,157 2,575 4,297 85,428 1,157 77.202 4,036 Total Current Assets 575 Creditors: amounts falling due withln one year 1,530 1,530 1,350 NET CURRENT ASSETS/ {LIABILrrIES) 78.183 2,575 4,297 85,055 79,888 TOTAL ASSEfs less current Ilabilltles 78.183 2,575 4,297 85,055 79.888 Credltors: Liabllltles Long Temi io NEf ASSETS/(LIABILITIES) 78.18 2.575 55 Funds of the Charlty General Funds Designated Funds Restricted Funds 78.183 78,183 2,575 4,297 68,884 3.057 7,947 2,575 4,297 Total Funds 78,183 2,575 85.055 79,888 i31106/ffjfj&¢- 2 OZ I Approved by the Trustees on ................................... Slgned on thelr behalf by Trustee .......................................-....- Prfnted Name: Mr Alfred Stewart Whltley
WELL BAPTIST CHURCH
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2020
1. ACCOUNTING POLICIES
Basis of Preparation
The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102).
The Charity meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost unless otherwise stated in the relevant accounting policy notes.
Assessment of Going Concern
Preparation of the accounts is on a going concern basis. The trustees consider that there are no material uncertainties about the Charity’s ability to continue as a going concern.
Incoming Resources
Recognition of Incoming Resources
These are included in the Statement of Financial Activities (SOFA) when:
-
the charity becomes entitled to the resources;
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the trustees are virtually certain they will receive the resources; and
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the monetary value can be measured with sufficient reliability
Incoming Resources with Related Expenditure
Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resource and related expenditure are reported gross in the SOFA.
Grants and Donations
Grants and Donations are only included in the SOFA when the charity has unconditional entitlement to the resources.
Tax Reclaims on Donations and Gifts
Incoming resources from tax reclaims are included in the SOFA at the same time as the gift to which they relate.
Contractual Income and Performance Related Grants
This is only included in the SOFA once the related goods or services has been delivered.
Gifts in Kind
Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised. Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or distributed by the charity. Gifts in kind for use by the charity are included in the SOFA as incoming resources when receivable.
Donated Services and Facilities
These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material. The value placed on these resources is the estimated value to the charity of the service or facility received.
Volunteer Help
The value of any voluntary help received is not included in the accounts.
Investment Income
This is included in the accounts when receivable.
Investment Gains and Losses
This included any gain or loss on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year.
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WELL BAPTIST CHURCH
NOTES TO THE FINANCIAL STATEMENTS (Continued) FOR THE YEAR ENDED 31ST DECEMBER 2020
1. ACCOUNTING POLICIES (continued)
Expenditure and Liabilities
Liability Recognition
Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.
Governance Costs
Include costs of the preparation and examination of statutory accounts, the costs of the trustees meetings and cost of any legal advise to trustees on governance or constitutional matters.
Grants with Performance Conditions
Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SOFA once the recipient of the grant has provided the specified service or output.
Grants Payable without Performance Conditions
These are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to a grant which remain in control of the charity.
Support Costs
Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of the resources, eg allocating property costs by floor areas, or per capital employed, staff costs by the time spent and other costs by their usage.
Investments
Investments quoted on a recognised stock exchange are valued at market value at the year end. Other investment assets are included at trustees' best estimate of market value.
Unrestricted Funds
These funds can be used for the general objectives of the charity as set out in the trustees report. The movements of the unrestricted funds are given in the Statement of Financial Activities.
Restricted Funds
These funds are where the donor has specified a purpose for the donation made. These restrictions often arise as a result of the regular appeals for special offerings made for specific purposes.
Designated Funds
These funds are funds set aside by the trustees out of unrestricted general funds for specific purposes or projects.
2. TANGIBLE FIXED ASSETS
Land Buildings and Equipment
The Church writes off the value of fixtures and fittings, computers and equipment in the year of purchase. The church premises are considered to be inalienable and historic fixed asset and are excluded from the Balance Sheet because reliable cost information is not available and valuation would incur significant costs which would be onerous compared with the additional benefit gained by the user of the accounts. Amortisation has not been charged on the Church Land & Buildings, because in the opinion of the Trustees, the residual value of the asset is not less than the original cost price. The insurance value of the premises is £5,308,498 and the contents a further £105,009.
The annual commitments under non-cancelling operating leases and capital commitments are as follows:
31st December 2020 : None 31st December 2019 : None
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WELL BAPTIST CHURCH
NOTES TO THE FINANCIAL STATEMENTS (Continued) FOR THE YEAR ENDED 31ST DECEMBER 2020
3. INCOME AND ENDOWMENTS
| Notes a) Donations & Legacies Gifts & Donations Offerings Gift Aid Grant Income 6 Legacies b) Charitable Activities Conference Income Harvest School of Ministry Little Wellies Income Messy Church Missions Income 6 Pennies from Heaven Uganda Mission Youth Ministry c) Investment Income Bank Interest d) Other Income Refunds & Repayments Sundry Income |
UnrestrictedDesignated Restricted TOTAL TOTAL Fund Fund Fund 2020 2019 £ £ £ £ £ 506 - - 506 1,805 3,857 - - 3,857 11,089 209,393 - - 209,393 213,744 - - 7,200 7,200 - 25,000 - - 25,000 - 238,756 - 7,200 245,956 226,638 - - - - 1,254 - - - - 9,553 408 - - 408 544 176 - - 176 1,877 - 432 432 510 - - - - 470 - - - - 4,424 54 - - 54 710 638 - 432 1,070 19,342 320 - - 320 350 320 - - 320 350 - - - - 3,738 1,340 - - 1,340 1,291 1,340 - - 1,340 5,029 |
|---|---|
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WELL BAPTIST CHURCH
NOTES TO THE FINANCIAL STATEMENTS (Continued) FOR THE YEAR ENDED 31ST DECEMBER 2020
4. EXPENDITURE ON:
| Notes a) Charitable Activities Bank Charges Catering & Cleaning Costs Charitable Missions 6 Conferences Costs Equipment Costs 6 Fellowship Costs Gardening Costs Gifts & Donations Harvest School of Ministry Intern Costs Little Wellies Messy Church Mini Bus Costs 6 Music Ministry Office Costs Outreach 6 Repairs & Maintenance 5 & 6 Speakers Expenses Staff Costs 12 Staff Expenses Sundry Expenses 6 Telephone & Media Costs Training Costs Travel & Subsistence Utility Costs Utility Costs - Manse Youth & Children's Work Governanace Costs Independent Examiner's Fee Insurance Costs Legal & Professional Fees |
UnrestrictedDesignated Restricted TOTAL TOTAL Fund Fund Fund 2020 2019 £ £ £ £ £ 220 - - 220 385 263 - - 263 1,776 5,984 - 100,285 106,269 95,415 - - - - 1,243 5,278 - 10 5,288 4,977 375 - - 375 993 990 - - 990 1,100 2,130 - - 2,130 3,177 - - - - 11,802 394 - - 394 3,399 546 - - 546 174 1,351 - - 1,351 2,306 1,325 - 250 1,575 1,596 762 - - 762 1,047 247 - - 247 727 743 - 3,429 4,172 1,549 5,212 7,598 360 13,170 5,959 280 - - 280 2,902 81,856 - - 81,856 79,254 1,142 - - 1,142 7,269 977 - 130 1,107 1,626 1,883 - - 1,883 2,410 4,860 - - 4,860 3,001 - - - - - 2,763 - - 2,763 6,833 5,393 - - 5,393 5,418 976 - - 976 2,423 1,530 - - 1,530 1,350 3,977 - - 3,977 3,797 - - - - 131,457 7,598 104,464 243,519 253,908 |
|---|---|
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WELL BAPTIST CHURCH
NOTES TO THE FINANCIAL STATEMENTS (Continued) FOR THE YEAR ENDED 31ST DECEMBER 2020
5. DESIGNATED FUNDS
CURRENT FINANCIAL YEAR
| Building Fund Harvest School |
Balance Balance 01-Jan-20 Income Expenditure Transfers 31-Dec-20 £ £ £ £ £ 3,057 - 7,598 7,116 2,575 - - - - - 3,057 - 7,598 7,116 2,575 |
|---|---|
PREVIOUS FINANCIAL YEAR
| Building Fund Harvest School |
Balance Balance 01-Jan-19 Income Expenditure Transfers 31-Dec-19 £ £ £ £ £ 3,057 - - - 3,057 5,085 9,903 13,120 (1,868) - 8,142 9,903 13,120 1,868 - 3,057 |
|---|---|
The designated funds held are wholly represented by the Charity's cash reserves.
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WELL BAPTIST CHURCH
NOTES TO THE FINANCIAL STATEMENTS (Continued) FOR THE YEAR ENDED 31ST DECEMBER 2020
6. RESTRICTED FUNDS
CURRENT FINANCIAL YEAR
| Blackpool Relief Fund Cambodia Fund Well Café Well Community Centre Mission Offering Special Offerings Trust Fund Uganda Mission |
Balance Balance 01-Jan-20 Income Expenditure Transfers 31-Dec-20 £ £ £ £ £ 3,150 - 700 - 2,450 - - 21,841 21,841 - - - 581 581 - - 7,632 7,296 1,280 1,616 - - - - - - - 397 397 - 531 - 300 - 231 4,266 - 73,350 69,084 - 7,947 7,632 104,465 93,183 4,297 |
|---|---|
PREVIOUS FINANCIAL YEAR
| Blackpool Relief Fund Cambodia Fund Well Café Mission Offering Morning Star Trust Fund Uganda Mission |
Balance Balance 01-Jan-19 Income Expenditure Transfers 31-Dec-19 £ £ £ £ £ 5,657 - 2,507 - 3,150 - - 13,599 13,599 - 47 - 1,465 1,418 - - 500 1,513 1,013 - - 383 1,922 1,539 - 831 - 300 - 531 - 6,521 68,279 66,024 4,266 6,535 7,404 89,585 83,593 7,947 |
|---|---|
Uganda Mission Fund - Donations for mission support through David Atkinson in Uganda.
Fellowship Fund - During the year the Fellowship Fund account was closed and the responsibility for Fellowship payments were taken over by the General account. Payments are still controlled by 2 senior leaders and are strictly confidential.
Trust Account Fund - Well Baptist Church was approached by a church member to act as custodian of a sum of money to be used for charitable purposes at their discretion.
The restricted funds held are wholly represented by the Charity's cash reserves.
- Note regarding adjustment shown on the Statement of Financial Activities page 5: Both the Cambodia Fund and Fellowship Fund were shown incorrectly in the prior accounts and should both have been shown with zero balances.
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WELL BAPTIST CHURCH
NOTES TO THE FINANCIAL STATEMENTS (Continued) FOR THE YEAR ENDED 31ST DECEMBER 2020
7. CASH AT BANK AND IN HAND
| Current and Savings Accounts Well Gift Aid Account Baptist Union Savings Account |
UnrestrictedDesignated Restricted Total Total Fund Fund Fund 31-Dec-20 31-Dec-19 £ £ £ £ £ 46,499 2,575 4,297 53,371 32,688 6,552 - - 6,552 4,314 25,505 - - 25,505 40,200 78,556 2,575 4,297 85,428 77,202 |
|---|---|
8. DEBTORS AND PREPAYMENTS
| Gift Aid Tax Recoverable | UnrestrictedDesignated Restricted Total Total Fund Fund Fund 31-Dec-20 31-Dec-19 £ £ £ £ £ 1,157 - - 1,157 4,036 1,157 - - 1,157 4,036 |
|---|---|
9. CREDITORS ACCRUALS AND DEFERRED INCOME: AMOUNTS FALLING DUE WITHIN ONE Y
| Independent Examiners Fees | UnrestrictedDesignated Restricted Total Total Fund Fund Fund 31-Dec-20 31-Dec-19 £ £ £ £ £ 1,530 - - 1,530 1,350 1,530 - - 1,530 1,350 |
|---|---|
10. CREDITORS AND ACCRUALS: AMOUNTS FALLING DUE IN MORE THAN ONE YEAR
The Charity held no long term labilities during this or the previous financial period.
11. ANALYSIS OF NET ASSETS BETWEEN FUNDS
| Tangible Fixed Assets Net Current Assets Long Term Liabilities TOTAL FUNDS |
UnrestrictedDesignated Restricted TOTAL TOTAL Fund Fund Fund 31-Dec-20 31-Dec-19 £ £ £ £ £ - - - - - 78,183 2,575 4,297 85,055 79,888 - - - - - 78,183 2,575 4,297 85,055 79,888 |
|---|---|
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WELL BAPTIST CHURCH
NOTES TO THE FINANCIAL STATEMENTS (Continued) FOR THE YEAR ENDED 31ST DECEMBER 2020
12. STAFF COSTS AND NUMBERS
| 2020 TOTAL £ Gross Wages and Salaries 65,874 Employer's National Insurance Costs 7,052 Employer's Pension Contributions 5,293 Pension Deficit Reduction Contributions 3,637 81,856 Employees who were engaged in each of the following activities: 2020 TOTAL Charitable Activities 4 4 |
2019 TOTAL £ 64,472 5,154 4,884 4,744 79,254 2019 TOTAL 4 4 |
|---|---|
The Charity operates a PAYE Scheme to pay all employed members of Staff. No employees received emoluments in the range of £50,000 to £60,000 (2019:None)
13. PAYMENTS TO TRUSTEES AND RELATED PARTY TRANSACTIONS
The custodian trustee of the church is the North Western Baptist Association.
The church is also a member of the Baptist Union of Great Britain, and the North West Baptist Association.
Custodian Trustees
No payments were made to the custodian trustees or any persons or organisations connected with them during this financial period. No material transaction took place between the charity and the custodian trustee or any person or organisation connected with them.
Ministers and Senior Leaders
The Minister Mr Rick Oldland lived in the Manse which is wholly owned by the Church. He received £29,479 (£30,076:2019) regarding salary and expenses. Pastor Rick Hooke started in October 2019 and received £24,630 (£5,873:2019) with respect to a salary.
No other payments were made to Ministers, Elders, Senior Leaders or any persons connected with them during this financial period. No other material transaction took place between the charity and a Ministers, Elders, Senior Leaders or any person connected with them.
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WELL BAPTIST CHURCH
NOTES TO THE FINANCIAL STATEMENTS (Continued) FOR THE YEAR ENDED 31ST DECEMBER 2020
14. RISK ASSESSMENT
The trustees actively review the major risks which the charity faces on a regular basis and believe that maintaining the free reserves stated combined with the annual review of the controls over key financial systems carried out on an annual basis will provide sufficient resources in the event of adverse conditions. The trustees have also examined other operational and business risks which they face and confirm that they have established systems to mitigate the significant risks.
15. RESERVES POLICY
The trustees have considered the level of reserves they wish to retain, appropriate to the charity's needs. This is based on the charity's size and the level of financial commitments held. The trustees aim to ensure the charity will be able to continue to fulfil its charitable objectives even if there is a temporary shortfall in income or unexpected expenditure. The trustees will endeavour not to set aside funds unnecessarily.
16. PUBLIC BENEFIT
The charity acknowledges its requirement to demonstrate clearly that it must have charitable purposes or ‘aims’ that are for the public benefit. Details of how the charity has achieved this are provided in the trustees report. The trustees confirm that they have paid due regard to the Charity Commission guidance on public benefit before deciding what activities the charity should undertake.
17. PENSIONS
The Pastor is a member of the Baptist Union defined contribution pension fund and both the church and Rick contribute. Up to 2012 the contributions went to a defined benefits scheme which was closed in common with many similar schemes. There is a deficit on the scheme arising from many years ago and we are currently paying extra payments to eliminate this. Payments are set by the scheme trustees and are currently at 12% of salary and are due to finish in 2026.
We are also subject to the pension auto enrolment government rules and we more than meet the criteria required.
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INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS
Report to the trustees/ members of Well Baptist Church on the accounts for the year ended 31st December 2020 set out on pages 5 to 15.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.
It is my responsibility to:
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examine the accounts under section 145 of the Charities Act,
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to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and
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to state whether particular matters have come to my attention
Basis of independent examiner’s statement
My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees 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 my examination, no matter has come to my attention
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which gives me reasonable cause to believe that in, any material respect, the requirements: · to keep accounting records in accordance with section 130 of the Charities Act; and
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to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act
have not been met; or
- to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
P B Robinson MAAT FCIE Independent Examiners Ltd 2 Broadbridge Business Centre Delling Lane Bosham West Sussex PO18 8NF
Date: 15th October 2021
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