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2023-12-31-accounts

The Parish Church of St John the Baptist, Tisbury reflecting Jesus Christ

ANNUAL REPORT AND ACCOUNTS OF THE PAROCHIAL CHURCH COUNCIL FOR THE YEAR ENDED 31 DECEMBER 2023

The Parish Office, Hinton Hall, Tisbury, Wiltshire SP3 6NH 01747 871697 The Parochial Church Council of the Ecclesiastical Parish of Tisbury. Charity No. 1142581 tisburyparishchurch@gmail.com

www.tisburyparishchurch.org

Administrative information

The Church of St John the Baptist is situated in the village of Tisbury, Wiltshire, between the River Nadder to the south and Church Street to the north. It is part of the Nadder Valley Benefice in the Diocese of Salisbury within the Church of England.

The Parochial Church Council (PCC) is a registered charity (number 1142851) and is listed as ‘The Parochial Church Council of the Ecclesiastical Parish of Tisbury.’

PCC membership and trustees of property for the year ended 31 December 2023

Clergy:

The Revd Juliette Hulme Team Vicar Chair The Revd Dr Graham Southgate Team Rector The Revd Elaine Brightwell Team Vicar The Revd Tina Fox Associate Priest (until 30 June 2023) The Revd Joanna Naish Associate Priest Licensed Lay Minister: Canon Judy Anderson Appointed to the PCC at the 2022 APCM Ex officio (Deanery Synod rep) from 9 May 2023

Churchwardens :

John Dalton Anthony Lovell-Wood

Lay Vice Chair Judy Anderson

Members of Chalke Deanery Synod :

Felicity Corp (until 9 May 2023) Judy Anderson (from 9 May 2023) Anthony Lovell-Wood Catharine (Kate) Prior

Elected members:

Mark Bender Sarah Douglas-Pennant Quentin Edwards Gordon Sorensen (until 9 May 2023) Jean Watson PCC Treasurer: Gordon Sorensen (until 9 May 2023) Jean Watson (from 18 August 2023)

PCC Secretary: Judy Anderson

The Salisbury Diocesan Board of Finance holds some property as trustee for the PCC

Structure, governance and management

The Parochial Church Council (Powers) Measure 1956 and the Church Representation Rules contain provisions which regulate the purposes and administration of the PCC. The method of appointment of PCC members is set out in the Church Representation Rules. All Church attendees are encouraged to register on the Electoral Roll and stand for election to the PCC.

The PCC held five scheduled meetings during the year, with an average attendance of 58%. In addition to worship and mission, matters such as fabric, finance, safeguarding, development and diary planning were regular agenda items. Committees met regularly; their activities are reported in the Appendix which follows the Annual Report and Accounts. There was an extra PCC meeting in April to discuss the Lady Chapel window and other fabric matters; 50% of PCC members were present, and Emma Mullen (architect) was in attendance. It was not necessary for the Standing Committee to meet during 2023.

The work and ministry of the church is supported by a part-time Administrator, who gives her services on a voluntary basis.

All church committees and groups are run by volunteers. They are accountable to the PCC and the Team Vicar with Parish Priest responsibility for Tisbury. The Council would like to pay tribute to all those who give their time in so many ways to the life of this church. Reports of the committees and groups may be found in the Appendix.

Objectives

The PCC’s responsibility is to co-operate with the Team Clergy in promoting in the ecclesiastical parish the whole mission of the Church - pastoral, evangelistic, social and ecumenical. Worship within St John’s and our ministry therein and in the community are key parts of our work. A key element is maintenance of the fabric of St John’s Church; the oldest parts of the church date from the 12[th] century. Its upkeep is not cheap.

All activities at and on behalf of St John’s Church are governed and informed by a mission statement devised by the Parochial Church Council in 2015, encapsulated in our strapline reflecting Jesus Christ . We endeavour

Safeguarding

The Parish of St John the Baptist is committed to safeguarding children, young people and vulnerable adults from harm. We follow the House of Bishops guidance and policies, and our Parish Safeguarding Officer, Anthony LovellWood, reports on Safeguarding at every meeting of the Parochial Church Council. Contact details for local and diocesan Safeguarding personnel are displayed in the church porch and in the Hinton Hall, on our website and on our A Church Near You page.

Achievements and performance

Church Attendance

The number on our electoral roll at the APCM on 9[th] May 2023 was 133. Since then, 1 has been added, 6 have died and 2 have moved away. The final number for the year to 28[th] April 2024 is 126.

It is pleasing to report that the number of people attending services each week remains healthy, with an average of 44 at the weekly Parish Communion Service, 35 adults and 4 children at the monthly All-Age Service and 6 at the monthly 8am Holy Communion. Particularly encouraging has been the increase in attendance at the monthly Choral Evensong, with an average of 25 at the regular service, 37 at the Epiphany Carol Service in January and 62 at the West Gallery Evensong in May. Holy Week and Easter 2023 saw 38 attending on Palm Sunday, 19 on Maundy Thursday, 32 on Good Friday and 100, including 6 children, on Easter Day; these numbers show a slight decrease

on 2022. At Christmas, 63 adults and 32 children attended the Crib Service on Christmas Eve and 74 the 10pm service on Christmas Eve, in both cases a significant increase on 2022, but attendance at the Parish Communion service on Christmas Day was down on 2022, at 69.

Review of the Year

We reported in 2022 that our regular worship pattern and church-related activities had resumed following the uncertainty of Covid-19, and it is good to note that there does not appear to have been any lasting detrimental effect on attendance following the various lockdowns. Sunday services have been well attended, and we have a stable congregation at the Wednesday Holy Communion service. We continue to say Morning and Evening Prayer via Zoom during the week.

We continue to value our connections with children and young people. Our Open the Book team has continued to present Bible stories at St John’s Primary School twice each month during term time, and Juliette and Judy have continued to lead Collective Worship there regularly. We also continue to play an active part as governors of the school. Regular children’s holiday workshops have continued at a variety of venues throughout the Nadder Valley. Our monthly All-Age services attract a number of families with young children, although not all attend every time.

Hinton Hall bookings, both regular and one-off, remain healthy. The window at the east end of the hall was reported to be in a parlous condition, and it was agreed that this would be replaced, the work to be done early in 2024. Fund-raising for the East Window has been successful, with a relatively small amount still to be raised, and work on the glass began in the autumn, with the expectation that the installation process will begin in the summer of 2024. We remain unable to find a plan for additional space for the burying of ashes which is acceptable to the Diocese, and at present we are not able to offer burial of ashes in the churchyard.

We were not able to hold either a summer fete or a Christmas fair, due to the lack of anyone with time to organise a large-scale event. We had a stall at the Village Fete in August, and were delighted to raise over £500 for church funds, thanks to generous donations of cakes & produce and plants to sell. We handed out cards to those who visited our stall, inviting people to attend our services. We collected for a security fence for the Bishop’s compound in Cueibet and for Embrace the Middle East in Lent and Advent respectively, raising good amounts for both. We have also supported other causes during the year.

Financial overview

Despite starting the year 2023 with the expectation of rising costs, the PCC is pleased to report that there was a surplus of £2826 in the general fund.

There was a noticeable increase in voluntary giving both by way of standing orders and blue envelopes and the Parish Giving Scheme.

The PCC paid £30,000 of the £65,281 diocesan share amount requested by the diocese in 2023. Had it paid the full amount it would have been in contravention of its reserves policy, against the Charity Commission’s guidelines. General Fund overhead costs which have shown the greatest increases are electricity and insurance.

Following previous years’ decisions to allocate legacy money to various projects, the following have been achieved in 2023. The north door handrail was completed at a cost of £12,367. Apart from some small matters, the cleaning and conservation of the reredos was completed at a cost of £7,374 gross, with £1,206 being granted by the LPWGS. The Hyde brass, along with the new altar frontal/vestments, is on-going.

The East Window project management committee continues to steer the project and various works have commenced.

The PCC has substantial assets under its control, but these are mostly designated or restricted funds earmarked for specific projects and activities reflecting the basis on which the funds were raised or donated and on allocations agreed by the PCC.

The financial health of the PCC remains dependent on the goodwill of the many volunteers who support the PCC’s activities, and on the parishioners and others in the community who provide financial and other support.

The PCC thanks all those people involved in the life and mission of St. John the Baptist Church, Tisbury.

Fabric

Parts of St John’s Church date back to the 12[th] century, and great care is taken to preserve and enhance both the historic building and the churchyard in which it stands. Within the church, the 19[th] century Reredos has been restored and cleaned, and secured in the alcove on the north wall near the Lady Chapel. New fluorescent lights have been fitted in the bell chamber; the sump pump in the boiler room was replaced; and a faculty application was submitted for essential specialist repair to the Hyde Brass situated on the floor of the sanctuary. The replacement of the east window, and the installation of some of the glass in the north facing window in the Lady Chapel are planned for the second half of 2024.

In the churchyard, the Foyle box tomb was repaired, and repairs have been made to the kerbs of the main path through the churchyard. The handrail to the north door was installed in the spring of 2023. In the area of the Garden of Remembrance, the old tree stump was cut up and the roots were dug out as far as was possible without disturbing any remains. We are currently working with the Diocesan Advisory Committee to find a means of extending the existing area for the burial of ashes. The tower clock is in need of a full overhaul; a faculty for this work will be applied for in 2024.

Chalke Deanery Synod

Chalke Deanery Synod met twice during 2023.

The meeting in February began with a report on the recent Diocesan Synod, at which the main topics discussed were the report of the Diocesan Board of Education and the Church of England’s Living in Love and Faith initiative, due to be debated at General Synod in the summer. In the afternoon, Bishop Stephen led a workshop in Vision and Strategy.

The main focus of the Deanery Synod meeting was a presentation by the Revd Canon Karen Hutchinson, Lay Ministry Development Officer for the diocese, entitled Equipping the Saints , outlining and exploring the essential role of lay ministers, such as Licensed Lay Ministers, Lay Pastoral Assistants and Lay Worship Leaders, in the life of the Church. Members of Synod contributed by talking about their own ministries.

The meeting in October began with the election of officers for the new triennium.

It was reported that the General Synod had recently debated Prayers of Love and Faith , which the Church of England now offers as resources in praying with and for a same-sex couple who love one another and who wish to give thanks for and mark that love in faith before God.

The meeting of the Diocesan Synod earlier in the month had focused on finance. The Diocesan Budget showed that an 8% increase in Parish Share would be needed to balance the budget. Individual parish increases will be scaled 0%-8% depending on the level of change between previous Parish Share figures and the new Worshipping Community numbers. The Cost of Being Church Today document was also discussed. Cashless Giving schemes are strongly recommended. The need for parishes to make a start on the net-zero carbon action plan checklist was highlighted.

The number of deanery representatives to the Diocesan Synod is to be reduced in July 2024. Chalke Deanery will be represented by two clergy and three lay members.

A discussion followed on a proposed meeting of lay members of Deanery Synods across Sarum Archdeaconry in April 2024.

Geoff Taylor shared a brief update on the Chalke-Cueibet partnership.

Report approved by the PCC on 29 April 2024 and signed on its behalf by the Chair, the Revd Juliette Hulme

The Parochial Church Council of the Ecclesiastical Parish of Tisbury

End of Year Financial Statements

Year ending 31[st] December 2023

Page 1

PCC Members’ and Trustees’ Report

The PCC members and trustees present their report and the financial statements for the year ended 31[st] December 2023 which were approved at a meeting held on 29[th] April 2024.

Activities

The sole activity of the charity during the year was conducting the affairs and managing the assets of the Ecclesiastical Parish of Tisbury in the Church of England Diocese of Salisbury.

Financial Statement Highlights

Despite starting the year 2023 with the expectation of rising costs, the PCC is pleased to report that there was a surplus of £2826 in the general fund.

There was a noticeable increase in voluntary giving both by way of standing orders and blue envelopes and the Parish Giving Scheme.

The PCC paid £30,000 of the £65,281 diocesan share amount requested by the diocese in 2023. Had it paid the full amount it would have been in contravention of its reserves policy, against the Charity Commission’s guidelines.

General Fund overhead costs which have shown the greatest increases are electricity and insurance.

Following previous years’ decisions to allocate legacy money to various projects, the following have been achieved in 2023. The north door handrail was completed at a cost of £12,367. Apart from some small matters, the cleaning and conservation of the reredos was completed at a cost of £7,374 gross, with £1206 being granted by the LPWGS. The Hyde brass, along with the new altar frontal/vestments, is on-going.

The East Window project management committee continues to steer the project and various works have commenced.

The PCC has substantial assets under its control but these are mostly designated or restricted funds earmarked for specific projects and activities reflecting the basis on which the funds were raised or donated and on allocations agreed by the PCC.

The financial health of the PCC remains dependent on the goodwill of the many volunteers who support the PCC’s activities, and on the parishioners and others in the community who provide financial and other support.

The PCC thanks all those people involved in the life and mission of St. John the Baptist Church, Tisbury.

Basis of Preparation

These accounts have been prepared in accordance with the Church Accounting Regulations 2006 following the receipts and payments basis of accounting. The PCC considers that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

By order of the PCC

J. I. Watson, Treasurer Date XXXXX

Page 2

Parochial Church Council of the Ecclesiastical Parish of Tisbury

Statement of Receipts and Payments

1[st] January 2023 to 31[st] December 2023

General Designated Restricted
Total Prior year
fund
funds
funds
funds total funds
Incoming resources
Incoming resources from generated
funds
Voluntary income
Activities for generating funds
Investment income
Incoming resources from charitable
activities
Total incoming resources
Resources used
Cost of generating funds
Charitable activities
Total resources used
Excess of receipts over
payments before transfer
Transfers
Gross transfers between funds - in
Gross transfers between funds -
out
Excess of receipts over
payments before other gains /
losses
Net movement in funds
All assets at 01 January 2023
All assets at 31 December 2023
Represented by
Unrestricted
General fund
Designated
East Window (Designated)
Focus Magazine
Gifts and Memorials
Hinton Hall (Designated)
56,759
3,000
70,935
130,695
129,211
544


544
1,353
1,454
745
1,759
3,959
1,812
3,068
19,724

22,792
19,050
61,826
23,470
72,695
157,990
151,426
15


15
20
58,055
30,545
92,078
180,678
101,348
58,070
30,545
92,078
180,693
101,368
3,756
(7,076)
(19,383)
(22,703)
50,058
939
1,650
7,601
10,190
36,119
(1,869)
(7,882)
(439)
(10,190)
(36,119)
2,826
(13,308)
(12,221)
(22,703)
50,058
2,826
(13,895)
(12,221)
(23,290)
48,584
33,764
109,436
116,695
259,896
211,312
£36,590
£95,541
£104,474
£236,605
£259,896
36,590


36,590
33,764

7,939

7,939
10,647

18,523

18,523
15,872

44,137

44,137
56,091

24,942

24,942
26,826

Page 3

Restricted
Christmas Fund 632 632 632
Development (Restricted) 27,564 27,564 24,703
East Window (Restricted) 54,611 54,611 70,058
Fabric 7,651 7,651 7,861
Flower 149 149 146
Friends and Memorials 13,314 13,314 13,042
General maintenance (restricted) 452 452 152
Lee Abbey Fund 2017 100 100 100

Statement of Assets and Liabilities as at 31[st] December 2023

General Designated Restricted This year
Last year
Fixed assets - Investments
M&G Charifund -
Totals
Current assets - Cash at bank
and in hand
Current a/c Santander -
NatWest (gift aid) -
Bath Building Society -
NatWest(development) -
NatWest Business Reserve –
(East Window)
Focus current a/c Santander -
Focus deposit a/c Santander -
Hinton Hall current a/c -
Hinton Hall deposit a/c -
Totals
Liabilities - Agency accounts
Agency collections -
Totals
Grand total

24,409
24,409
24,997

24,409

34,572
3,205
18,213
2,019

138

24,462
48,538


100


42,003

7,778


10,745


7,931


17,011
24,409
24,997
55,990
48,503
2,156
7,155
73,000
85,000
100
100
42,003
56,731
7,778
5,176
10,745
10,697
7,931
9,809
17,011
17,017
36,590
71,132
108,992


4,518
216,714
240,187
4,518
5,288


4,518
4,518
5,288
36,590
95,541
104,474
236,605
259,896

Page 4

Analysis of receipts and payments

1[st] January 2023 to 31[st] December 2023

Total
Unrestricted Designated Restricted This year Last year
INCOME
Incoming resources from generated funds - Voluntary income
0001 - Standing orders and 21,828 4,434 26,262 24,905
envelopes
0002 - CAF cheques 1,650 5,485 7,135 2,535
0004 - Parish Giving Scheme 16,127 16,127 13,567
0005 - Good Box 1,610 1,610 1,646
0103 - Walls safe 154 154 139
0104 - Cash collections 4,989 238 5,227 5,620
0105 - Legacies 3,000 3,000 4,358
0110 - Special appeals (EW) 37,863 37,863 53,499
0112 - Income tax refunds 7,432 12,349 19,781 16,729
0113 - Grants 690 10,546 11,236 350
0160 - General donations 2,280 20 2,300 5,864
Total
56,759
3,000 70,935 130,695 129,211
Incoming resources from generated funds - Activities for generating funds
0125 - Events
544


Total
544


Incoming resources from generated funds - Investment income
0131 - M & G Investment Fund
(Charifund)
1,454


0134 - Bank interest


744
0139 - Bath Building society

745
1,015
Total
1,454
745
1,759
Incoming resources from charitable activities
0140 - Fees
2,628


0141 - Hire of church/heating
410


0142 - Trading income
30


0143 - Focus magazine

12,255

0144 - Hinton Hall

7,470

Total
3,068
19,724
Incoming resources from generated funds - Activities for generating funds
0125 - Events
544


Total
544


Incoming resources from generated funds - Investment income
0131 - M & G Investment Fund
(Charifund)
1,454


0134 - Bank interest


744
0139 - Bath Building society

745
1,015
Total
1,454
745
1,759
Incoming resources from charitable activities
0140 - Fees
2,628


0141 - Hire of church/heating
410


0142 - Trading income
30


0143 - Focus magazine

12,255

0144 - Hinton Hall

7,470

Total
3,068
19,724
544
1,353
544
1,353
1,454
1,412
744
48
1,761
353
3,959
1,812
2,628
2,898
410

30

12,255
10,667
7,470
5,484
3,068
19,724
22,792
19,050
INCOME TOTAL £61,826
£23,470
£72,695
£157,990
£151,426

Page 5

EXPENDITURE

Cost of generating funds

0268 - Events
Total
Charitable activities
0212 - Diocesan quota
0213 - Nadder Valley Team
0216 - Focus payments
0217 - Hinton Hall
0221 - Organist
0231 - Altar
0232 - Oil
0233 - Water
0234 - Electricity
0235 - Insurance
0236 - Churchyard expenses
0238 - Organ
0241 - Quinquennial
0242 - General Maintenance
0243 - Other repairs
0244 - Development exp
0245 - Office expenses
0246 - Printing, stationery,
books
0247 - Choir & music
expenses
0248 - Flowers
Total
15

15
20
15


30,000


4,925



8,904


11,003

4,650


417


3,359


126


2,555


4,059


2,027


1,166





1,159


844
10,638
92,078



2,406


46


296


20

15
20
30,000
30,000
4,925
3,700
8,904
9,432
11,003
16,346
4,650
4,500
417
528
3,359
3,883
126
85
2,555
1,275
4,059
3,857
2,027
3,704
1,166
1,044

1,248
1,159
1,303
103,560
15,889

1,993
2,406
2,208
46
81
296
271
20
58,055
30,545
92,078
180,678
101,348
EXPENDITURE TOTAL £58,070
£30,545
£92,078
£180,693
£101,368
GRAND TOTAL £3,756
(£7,076)
(£19,383)
(£22,703)
£50,058

Approved by the PCC at a meeting held on 29 April 2024 and signed on its behalf by Revd Juliette Hulme (chairperson presiding at the meeting) and Anthony Lovell-Wood (PCC member).

Juliette Hulme Team Vicar

Anthony Lovell-Wood PCC member

The notes on pages 7 to 9 form part of these financial statement

Page 6

Notes to the Financial Statements Year Ending 31[st] December 2023

Note 1. Accounting Policies

The financial statements of the PCC have been prepared in accordance with the Church Accounting Regulations 2006 using the receipts and payments basis of accounting. In these financial statements:

Unrestricted funds are funds which can be used in accordance with the PCC’s charitable objects at its discretion.

General funds consist of unrestricted fund money that has not been set aside for any specific project. The day to day running costs of the PCC are normally paid out of general funds.

Designated funds are set aside by the PCC out of general funds for specific projects. Designated funds are still unrestricted and can be moved to other unrestricted funds or re-designated if the PCC so decides. Restricted funds can only be used for particular restricted purposes within the objects of the PCC. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Note 2. Parish Giving Scheme

The Parish Giving Scheme is proving more popular and it provides a simple and reliable means of supporting the work and mission of the church. Four new donors joined the scheme in 2023.

Note 3. Legacies

One legacy of £3000 was received in the year.

Note 4. Special Appeals

All monies received during the year for the East Window Appeal are shown in Special Appeals, within the Restricted East Window Fund.

Note 5. Grants

In 2023 a total of £11236 in grants was received: Church Commissioners £2485 East Window Fund Diocesan Warm Spaces £335 General Fund Tisbury Parish Council £300 Clock Maintenance (Restricted) West Tisbury Parish Council £50 Towards churchyard mowing costs Listed Places of Worship Grant Scheme £8066 Mixed funds (see below)

The Listed Places of Worship Grant Scheme is a program that provides grants towards the VAT incurred in making repairs and carrying out alterations to listed buildings mainly used for public worship. The amounts received in 2023 were allocated to the relevant funds, as follows:

Fabric (Restricted) £1988 East Window (Restricted) £5523 General (Unrestricted) £305 Re-ordering (Restricted) £250

Unfortunately, the VAT element of the installation of the exterior handrail was not eligible due to the fact that “it is not attached to the building.”

Page 7

Note 6. Events

The church members joined in the Carnival Village Fete on 20[th] August 2023, raising a net figure of £529 for church funds, through the sales of cakes and produce.

Note 7. Fees

During the year the PCC received £2628 (2022: £2898) for weddings and funerals.

Note 8. Focus Magazine

Receipts
Expenditure
Net income
Note 9. Hinton Hall
Receipts
Expenditure
Net deficit
2023
2022
£12254
£10667
£ 8904
£ 9431
£ 3350
£ 1236
2023
2022
£ 7470
£ 5484
£11003
£16345
£ (3533)
£(10861)

See separate Hinton Hall report.

Note 10. Churchyard expenses

The cost of bracing the yew tree was £1140. A secondhand ride-on mower was purchased for £800.

Note 11. Agency Accounts

2023 2022
St John’s Choir £3411 £3256
St John’s Bellringers £1107 £1278
Children’s Society - £ 245
Tisbury Christian Council - £ 511
Note 12. Charities
Collection boxes Advent 2023 £367.27 In aid of Embrace the Middle East
Lent 2023 £271.86 In aid of the Cuibet security fence
Lent 2022(late) £ 39.10 In aid of World Vision Ukraine Appeal
Special Sunday collections: August £ 276.11 In aid of Barnardo’s
Sept/Oct £500.00 In aid of Farms for City Children

Note 13. Diocesan Share

Diocesan share is the amount requested annually by the Diocese of Salisbury to fund the stipends and housing for clergy plus other diocesan operating costs. The 2023 diocesan share request was for £65,281 (2022: £63,318) and the PCC was able to pay £30,000 (2022: £30,000) towards that request. The accumulated unpaid balance of £192,418 is not shown on the Statement of Assets and Liabilities as a liability since it is not a legal obligation and the likelihood of it being paid in future is uncertain.

Page 8

Note 14. General Fund Reserve Policy

It has been PCC policy to maintain a balance in the general fund to cover emergency situations or a sustained reduction of income or increase in expenses. The PCC has agreed that the minimum level of reserves in the general fund should be £25,000, to be reviewed annually. The general fund balance on 31[st] December 2023 was £36,590 which complies with the minimum reserves balance policy. This report dated: 5[th] April 2024

Page 9

This report on the accounts of the PCC for the year ended 31 De￿mber 2023 which are set out within this document in respect of an examination carried OLrt in accordance with the Church Accounting Regulations 2006 fthe regulations.) and section 145 of the Charities Act 2011 (Yhe Act"). RESPECTIVE RESPONSIBILITIES OF THE PCC AND THE EXAMINER As members of the PCC you are responsible for the preparation of the accounts., you consider that the audit requirement of the Regulations and Section 144(21 of the Act does not apply. It is my responsibility to issue this report on these accounts in accordanc£ with the temis of the Regulations. BASIS OF THE REPORT My examination was carried out in aC￿rdance with the General Directions given by the Charity Commission under Section 145(5)(b) of the Act to be found in the Church guidance, 2006 edition. 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 accounts and seeking explanations from you as Trustees con￿mIng any such matters. The Pro￿dureS undertaken do not provide all the evident that would be required in an audit, and consequenlly I do not express an audit opinion on the view given by the accounts. INDEPENDENT EXAMINER'S STATEMENT In connection with my examination, no matter has come to my attention.. 1. Which gives my reasonable cause to believe that in any material respect the requirements (a) To k￿p account records in accordan￿ with section 130 of the Act: and {b) To prepare accounts which accord with the accounting records and comply with the accounting requirements of the Act and Regulations have not been met or 2. To which, in my opinion. attention should be drawn in order to enable a proper understanding of the accounts to be reached. Jane Berridge Tisbury