OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator. This document is also available as Markdown.

2024-08-31-accounts

THE METHODIST CHURCH STANDARD FORM OF ACCOUNTS Vale of Stour Cwcuit FOR THEYEAR ENDED 31 AUGUST 2024 Wolverham ton & Shrewsbu District Circuit no 28105 Registered Charity - Charity Reglstration number 1145208 If not a regi%lered chty Her Majesty$ Rèvenue and Customs Gift Aid number islws: Rev Atan Combes Rev Mic1￿e1 Pay.n6 Rev friden Cr0ft.(Ros￿nod 3011112ii23)...-..-.--.-.-.-.--..-.-.............................. Cwcuf( Stew￿5.. Mkss Marsarel lfjte Mr M￿hael Sykes.(PropetyJ.....---......-..........................................-..-........ Mr Stuart Asknore (Finance)........-...-...........................-.........-..........-........ MBS Jacqueliie H Mr Rcdenc iNorthinfjt.wSQrcuit Wax.F¢xw?rd Review?..... Treasurer: Mr Stuart Ashmore

Vale of Stour Methodist Circuit Trustees, Annual Report Introduction The members of the Vale of Stour Methodist Cir￿lt meeting present the accounts and Trustees, Annual Report for the year to 31 August 2024. Brief financial review of the year Income trends Circuit income is primarily drawn from the assessment paid by the circuit churches. Expenditure trends Stipend expenditure has increa*d each financial year in line wrth conference approved increases. 30¢/0 of expenditu￿ is the Circuit contribution to the District and Connexion, of which a significant part is used to fiJnd the work of the wider Methodist Church. Fund balances As at 31 August 2024 the net current assets of the Circuit were £824,138 giving it in ex￿SS of 1 year cover for expenditure. (see Reserves Policy) There is an amount of £1,009.90 held in a Youth Account and administered by Trustees. This fund will be transferred to the Circuit's Funds in the financial year 2024125 and will be ring-fen￿d for Youth Work within the Vale of Stour Circuit. Churches and Manses No manses were disposed of during the year- the former Brier￿y Hill manse continues to be used in support of The BrierEey Hill Project. The manses at Tirnbertree and Birch coppi￿ have been retained and are currently generating rental income for the Circuit. Activlties and Outcomes 2023124 Some four years on from the unprecedented Covid-19 pandemic, life has retumed to 'business as usual, for the Circuit's churches, albeit they are still feeling the lingering effects of decreases in worshippers and income streams as a result (although we have seen some churches retum to pre-pandemic ￿velS of membership and attendance. Indeed. some churches have brought in new regular worshippers, members and regular hirers of their premises). Cost of Living pressures remain at the forefront of many, particularly as many churches see increased costs as fixed term energy contracts begin to expire and renewals are at signfficantly higher levels than previously. But support of immediate congregations and the wider communty remains at the hearts of church outreach.

The Circuit's 'Way Foward, programme has continued steadily during the year with many positive discussions as to what the future looks like for the 'clustered' churches. But there will also be difficult discussion to be had due to reducing resources, both financial and in tems of personnel- both at Circuit and individual church levels. Support for The Brierly Hill Project (BHP), who* mission is to provide targeted life support and mentoring for the people from the Brierley Hill area and wider Dudley Borough has continued through a re-purposing of the former Brierly Hill Man￿ as an operational base. Such a partnership serves to strengthen the Circuit's charitable role (through its churches) of acting as a resource provider for the Methodist Church in the local area. Plans for 2024125 Circuit financial plans for the coming year have been prepared on the basis of a reduced tWO-Minister Circuit, together with appropriate support from the Lay Team and Supernumeries. Accordingly. a gross operating budget of £331.736 has been assessed on the circurt churches. However, the Circuit has actively chosen to invest in two key lay roles from its reserrfes, meaning a net operab'ng budget of £286,101 has been approved. We remain alive to the lasting effects of the Covid-19 pandemic and the ￿st-of-[lvIng pressures facing the Circuits churches and congregations. The Circuit Leadership Team has openly encouraged individual churches to discuss their own future plans with the Circuit Leadership Team where they feel the impact of the pandemic has had significant impact on their wellbeing and spiritual life and such conversations continue as an integral part of the 'Way Fomard, programme. Churches have been asked to consider their current, and future, positions with a view to keeping Methodism alive and well in the area going forward (including likely reductions in ministerial cover to just two ministers by the summer of 2024). Basis of preparation and legal framework The Charity's annual report and accounts for the year ended 31 August 2024 have been prepared in accordan￿ with the CharttEs Act 2011 and the Charities: Statement of Recommended Practice applicable to charities p￿paring their accounts in accordan￿ with the Financial Reporting Standard in the UK and Republic of Ireland (FRS) 102. Full Name of Charity: Vale of Stour Methodist Circutt Registration Charity Number: 1145208 Date of registration." 22 De￿mber 2011

Main communication address". Circuit Offi￿, New Road Methcxjist Church. New Road, Stourbridge, DY8 1 PA The members of the Vale of Stour Methodist Cir()Jit meeting are the Charity Trustees, membership being made up of circuit Offi￿ holders, ministers and representatives appointed by the local churches. Full membership is shown as Apper)dix A to this report. Circuit Ministers and officers Active Circuit Ministers Rev Alan Combes (Superintendent) Rev Michael Payne Rev Helen Croft (appointment ceased 30 November 2023) Circuit Lay Worker Mrs Claire Biggs (Children & Families Worker) Financial Administrator Ms Carole Bennett (Pffj Circuit Local Lay Pastor Mr Martyn Filsak Circuit Stewards Miss Margaret Kite Miss Jacqueline Hill Mr Stuart Ashmore (Finance) Mr Mike Sykes (Property> Mr Roderic Worthington (Circuit Way For¥vard Review) Circuit Administrator Mrs Elaine Panchal Treasurer Mr Stuart Ashmore ACMI Independent examiner David Wright FCA, Nicklin LLP, Church Court, Stourbridge Road, Halesowen, West Midlands 863 3 Invesknent Bankers Central Finance Board ofthe Methodist Church Trustees for Methodist Church purposes HSBC Bank plc Aims and organisation Charity objective is to act as a resour￿ provider within the area around Vale of Stour Circuit for the Methodist Church: The purposes of the Methodist Church are and shall be deemed to have been Sin￿ the Date of Union the advancement ot.

a) The Christian faith in accordan￿ wÈth the doctrinal standards and discipline of The Methodist Church", b) Any charitable purpose for the time being of any Connexional. District, Circuit. local or other organisation of The Methodist Church. c) Any charitable purpose for the time being of any society or institution subsidiary or ancillary to The Methodist Church; d) Any purpose for the time being of any charity being a charity subsidiary or ancillary to The Methodist Church The organisation and resourcing of regular public acts of worship open to members of the church and non members alike. The teaching of Christianity through sennons. courses and small groups. The resourcing of pastoral work including visiting the sick and bereaved. Taking religious assemblies in local schools. Promotion of Christianity through the stsging of events and senil￿s. Provision of chaplaincy services to the local universty and other institutions. Public Benerrt We confirm the trustees have had regard to the Charity Commission's guidance on public benefit. structure, Governance and Management The governing document for the circuit is the Deed of Union (1932) and Methodist Church Act (1976) Detailed govemance arrangements are outlined within the Constitutional Practice and Discipline of the Methodist Church by order of the annual conference (CPD). Day to day management of the circuit is undertaken by the Circuit Leadership team together with the Local Preachers meeting, the Circuit Finan￿ and Propety Committee and the Circuit Policy Committee. Trustee Training A range of guidance prodU￿d by Methodist Connexion to support the effective running of the circuit, specifically the leaflet 'The Role of a Trustee in The Methodist Church, is given to all new Circuit meeting members as induction to their role as trustees. Related Partles The Circuit is part of the Wolverhampton and Shrevrfsbury District and is also accountable to the Methodist ConferenTr.

The following Methodist Churches are linked to the circuit: AmblecoteWordsley, Birch Coppi￿, Brierley Hill. Dudley Wood, Gig Mill, Kings4vinford. Kinver, New Road, Overend Mission, Providence, United Church Lye. Wesley, Wollaston. Risk Management The major risks have been identified and recorded by the Circuit Finan￿ and Propety Committee with professional advi￿ taken as required. Formal Covid-19 risk assessments are no longer required in accordance with Govemment guidelines but churches remain mindful of good practi￿ regarding ventilated spa￿S and good personal hygiene. There is a regular annual prO￿sS review undertaken and recorded. Income and Expenditure is monitored in totsl and is compared with the approved annual budget on a monthly basis to detect trends as part of the risk management process to avoid unft)reseen calls on reserves. Safeguarding Every person has a value and dignity which comes d1￿CtlY from the creation of male and female in God's own image and likeness. Christians see this potential as fvlfilled by God's re-creation of us in Christ. Among other things this implies a duty to value all people as bearing the image of God and therefore to protect them from harm. Methodist Connexional practice outlines commitrnent to the following principles: the care and nurtu￿ of, and respectful pastoral ministy with, all children, young people and adults the safeguarding and protection of all children, young people and adults when they are vulnerable . the establishing of safe, caring communities which provide a loving environment where there is informed Vigilan￿ as to the dangers of abuse. . We will carefvlly select and train all those with any responsibility within the Church, in line with Safer Recruitment principles, including the use of criminal records disclosures and registration with the reEevant vetting and barring schemes. We will respond without delay to every complaint made which suggests that an adult, child or young person may have been harmed. cooperating with the poli￿ and local authority in any investigation. . We will seek to work with anyone who has suffered abuse, developing with them an appropriate ministy of informed pastoral care. We will seek to challenge any abuse of power. especially by anyone in a position of trust.

We will seek to offer pastoral care and support. including supervision and referral to the proper authonties, to any member of our church community known to have offended against a child, young person or vulnerable adult. In all these principles we will follow legislab'on, guidan￿ and recognised good practice The Vale of Stour Circuit commtts itself to ensuring the implementation of Connexional Safeguarding Policy; government legislation. guidance and safe practi￿ in the circuit and in the churches. The Vale of Stour Circuit commits itself to the provision of support, advi￿ and training for lay and ordained people that will ensure people are clear and confident about their roles and responsibilities in safeguarding arKI promob'ng the welfare of children and adults who may be vulnerable. Reserves Policy The Reserves Policy for the Circuit is to hold a minimum sum equivalent to 6 months, average expenditure. This should be sufficient to meet any unforeseen ttem of major expenditure on manses and l or to be able to continue, in the short term. fvnding planned activities in the event of any inability to rai* the fvll Circuit Assessment from churches.

Name of Circuit Vale of Stour Cif¢uII No 28105 Statement of Financial Activities {SOFA) for the year ended 31 August 2024 Not¢s to ¢lrcuÈt Model Desrgnaled the General Fund Trusl Funds accounts Iunrestrictedl IUnre5tricled) IvThrestri¢ied) Rèstricted Endowmeal Funds Funds Totsl 2023.24 Income 1 Dorialions and kgaci¢s 2 Income liom monetary investments 3 Income from inveslmenl prope￿.¢8 4 A5$e$$ments on Churches 5 Capilal Re¢eipl$ 6 Grants r¢eeived 7 Other charitable incorne 8 Total incomè 10.000 1,067 10.000 39,902 37,784 J.OS2 285.496 19,762 20S,496 19,762 15.6Q9 331,934 15,609 370,769 37,784 1,052 Expenditure 9 Grants and donations 10 Salartes and a$$ocialed ￿51$ 11 PropErty mainlenanc 12 Connexional a8sessmenl & m￿￿1 trusi levy 13 Dislrfcl Assessment & Le 14 Depre¢lalion 15 Office eypensea 16 Olh&r ¢ulgolng$ 17 Tol#l ehariloble •x￿nd11￿rè 18 Goin￿{1￿￿e¥l on rTh)nplory investments 19 Galnslllossesl on investrnenl woperues 20 Net Inoomellgxpendltur•l 21 Transfers befvieen fun¢Js 22 Other 9Ainslllosse81 23 Net moYèrn8nt In lundg 24 Total funds broughi fonvard 25 Total furtds carried forward 2.318 199.535 22,224 2,318 199,S35 22,224 63.S14 47.810 111.324 11.510 20,947 320,048 11,510 22,834 369,746 1,759 49I69 128 128 11,886 9.OQO {11.7851 19.000) 924 1,024 20,886 1.395,374 1,416,260 120,7851 776.692 755,907 924 17,567 18,491 1,024 2,189.633 2,190,658

Name of Circuit Ciicuil No Statement ot Financial Activities {SOFA) for the year ended 31 August 2023 Notes to Circult Model Deslgnated General Fund Tru$t Funds accounts Iunr•sirlct￿l (Unre5tiict•dl {unre5trl¢ied) Restrfcted Endowment Funds Funds Total 2022-23 Income 1 Donalion$ and legades 2 Ineon)e frpm monelary Inveslmenls 3 In¢tsme from investment properties 4 Assessmen1$ on Churthes S Capitol Re￿p1S 6 Gr8nls recelved 7 Other charilabl& iDcome 8 Total in¢ome 23.027 282.723-. .367.934 262,723 367,934 4,800 836.247 4,800 658,464 21,601 636 Expenditure g Gran13 and donaUon8 10 S818ries and assodaled costs 11 Pfop¢ty mainitsnan¢e 12 Conneyion81 assesstrièftl & model Injsl ￿vY 13 Dlslrfcl A55essmenl & Levy 14 Depreciallon 1 s office expen$e¥ 18 Olher oulgolng$ 17 Totsl charliablè expendilufe 16 Gain$lllo$$es} on monelary inveslments 19 Gainslllgssesl on Inveslmenl propertles 20 Net incomEllexpendilur•l 21 Transfers be￿en funds 22 Other 98Snslllossésl 23 Net movgmgnt In fund5 24 Total funds brouEht forward 15 Tolal lunds carrled forward 15.520 21 6.841 20.6S1 125.094 99,043 125,094 38.129 13.847 22.382 513,388 -:>.'.j. ':193:' 193 473,036 40,159 163,211 .{167.6401 118,5581 167.640 443 145,096 4.429 1.899.803 1,395,374 149.062 627.610 7T6,692 443 145,096 2,044.537 0 2,189.633 17.S67

Name ofCfr¢uil Vtyl+ ol StourMelhodi51 CIrc￿l Cl¢¢ull No 2e105 Balance Sheet as at 31 August 2024 ftesfvlcfe¢J grtdtswm+hi IVnf¢Stsf<ltdl Tnti¢ Iunmslhcled F¥nd5 (VrsreslAeie41 202Jtt4 202XlkJ A<£ouAti FJi•dASItIS l.W.62 l.J&S.￿) Inve5wnl 7olainx•d•s•li t.366.520 IA6S, l.J6$.fj20 Cur(eiil Asi4 i? i?. n50 LhI&￿l&l Imithiw1$14¥hllACP 22. 711.6 18.491 7Cg. ts3& Cè?hs1 33.3£6 154.51Y Toil¢wr¢ni+A¢IS Y6S.901 18,41 30.371 30.a79 Xah4hkn202&24 S¢.d14 ,3F• II¢i¢ul￿￿IS$Oi￿labYl1i• 4.74D 1.41S,1 71$.907 2.1￿.¢$6 Idut ilitr)oi¢ Ih•n •D• Orv4? N•15￿1$ 76SPOT 18.4$1 2.194É61 FuTh45 01 lh• Clrwll f¥1 5ts74 170.692 7$%￿7 Yol•JUn¢¢itrki4JdF¥nrf• 2.172,I¥SF 11491 18.411 rtsIal FtrnLI& 1.41S.260 755.907 18.491 2,189,É3) Soned Cir¢ull Tieasvref

NOTESTOTHE ACCOUN7S I.BAS15 OF ACCOUNTING The financlal 5talernents have been prepared under the Charities Att 2011 in aceordante with the 2014 verslon of Accour>ting and Reporting by Charities: Statement ol Recommended Practice ISORPI applicable to charities preparing their accounts in accordance wlth FRS102- the Charities SORpIFR51021 and tsking note of the Update Bulletln I Issued In 2016. 2, FUNDS The funds held conslilute: General funds held foi any purpose OF the Circuit which are Unrestrlcted. The Circuit Modèl Trust Fund has wlde purpDses defined in Standlng Orders and 15 Categorised as unrestricted. Restrlcted funrls which are held for a narrower purpose. There are no Endowment funds. Dela155 of each material funrl are dls¢lo$ed In the final note to these accounts. Any funds may be represented by more thèn Just tash. 3. ACCOUNTING POUCIES Basls-ThÈse accounts have been prepared on ihe bas15 01 hlstorical cost except that investments are shown at thelr market value at the end ol the year, on the accruals basis to show a tfue and falr vlèw of the Circuit's financial p0511ion bnd actlvllles. Incgming Resouices- Income Included In thÈ Stotement of Flnancial Actlvitles ISOFAI when the Circuit becomes entitled lo the resources, and the trustees are reasonably certain tliey will receive thè resources. and ihè monèiary value can be n)easured with sufficient reliability. Resources Expended - Thls Is recognlsed when a Ilab511ty Is Incurred. or a construetlve obligation arise5, that results in the payment being unavoidable. Liabilities are reco8nized a5 soon as an ouillow ol economic benefit Is con51dered Iiiore Ilkely than not Under the le8al or construclfve obligalion committinE the Circuit to pay out resoufce5. GTants- Grants made by the Clrcuit from its own funds are ¥eco8nised in full at the time of agreement or wlien the Clrcult accepts rhat there is a legal or operational obligation to make the pèyment. VAT- Slnce the Circuit Is not VAT reglstered, all Inpur VAT is chor£ed with the expense5 to whlch It refers. T3n6ible fixed assets for use by the Clrcuil-Tanglble fixed èssets are capltèlized If they can be used for more th3n one year, and c05t at least £500. The freehold property is shown in the ac¢ounts at 2015 deemed values, of %vhich the land component Is deemed to be E350,000, No depreciation is provided on Ilie buildings because the Trustees consider the current resldual fair value cf the nianse buildings lon a5SUrnPtion that It had reached ihe end of its useful etonornic life by the year endl to be not less than its current value. Any depreciatlon would not be matwial. The property ha5 been reviewed for Impairrnent. Investment properties- fto propeity Is currently deeme(I to not be held for the long-lerm PLFfposes of the charity. Investnients- Imièstrnents are valued in the balance sheet at market value at thè year end. Investment income is Included In the accounts ivhen recelvable and any Eains or losses on revaluation at the yèar end are shctwn in the SOFA. Debtors and Prepayments-These are shown as having been calculated using appropriate accountlng conventions. Creditors- Cretlitors intlude both sundry expense and speciflcally the 1st Quarter assessment received in Avgust. Conl,.

  1. PAYMENT TO TRUSTEES There were no payments made to Trustees lor addlI￿nal servlces prtsvrded to the Circuit by agreement witli the Circvil Meeting. this excludes stlpends. Trusree expenses 2023124 2022123 Number of Trustees 51 52 Total amount 4226 5308 Expense payments prSmarlty relate to relmbursement for travel ènd computlng costs
  2. FEES FOR EXAMINATION OR AUOIT OFTHE ACCOUNTS 2023124 2022123 Independent examiners or auditors fees for ￿pOrtIng on the accounis 1488 £1440 Other lees le.g. advlte, oc¢ounlancy seThScesl paid to Ihe Independent Exaniiner or 8uditor
  3. PAID EMPLOYEES SlaFf costs paid during the year were: 2023124 2022123 Gross wages, salarles and beneflts in kind 153360 166252 Émployers National Insurance Costs 13735 14545 Penslon tosts 20922 2S253 Total staff costs 188Q17 206050 Average nyft)ber of full-tlrne equivalent employees In the year were
  4. CAPITAL COMMITMENTS ANO CONTINGENT LIABILITIES At the 311¢ August 2024 there are no capital commilments, No Contlngent Llabi1Sties were identilied at 315l Av8USt 2024
  5. MONEY RECEIVEO AND PASSED ON TO E￿ERNAloAGANlsAT]oNS Ilnformation only) 2023124 2022123 8alan¢e blfwd from last year 173 olferin8sfgifts received lor external organisations 2410 1979 Offerings/gifts pèssed to external or8anisatsons 2583 1803 Balance carried forward 173

  6. TANGIBLE FIXED ASSETS ost or valu3tion Land Manses Other buildir)gs Flxtures, fittings and equiprnent Paynients on account and assets under constructio TOTAL balance brou&ht forward 1.366,520 1,366,520 Addi110115 Revaluations l+/-I Disposals l.} Transfpr5 Balance carried fomard 1,366.520 1,366,520 ACCUMULATED DEPRECIATION Balance brought forward Depreclètlon charge for year Revaluatlons l+/-I Dlsposals l.) Transfers 'l+l-I Balance carried forward NET BOOKVALUE Brought forward 1366520 1366520 Carried foti¥ard 1366S20 1366520

  7. INVESTMENT ASSETS The Circult has no common investment fund holdings.

  8. LOANS Th& C5rcuit currently ha5 no loans.

  9. ANALYSIS OF RESTRlCtED AND DESIGNATEO FUNDS 2023-24 Restricted Fund Nafne Unconditional Beouest Openins 8alance 275 Incoming Resource5 15 Resources Expended 15 Transfeis Closlng Balance 275 PiJrpDse of the Fund Any purpose specified part9 01 CPD volume 2 For the n)aintenance of the ministry LP training John R Wriglit 13812 746 39 14519 Arthur Pearson 8equest Barry Blunt 1359 73 1428 976 157 67 1066 For training local circult preachers Fund designated for the Maintenance Df the centre Surplus New Road Account 1145 61 1203 TOTALS 17567 1052 128 18491 COMPAaATIVE ANALYSIS OF RESTRicfEO AND DESIGNATED FUN05 2022-23 Restrlcled Fund Name Uncondillonal Bequest Opening Balance 275 Incorn5ng Resources Resources ex ended Transfers ClosSng 8alance 275 Purpose ol the Fund Any Purpose specilied part 9 volume 2 For the maintenance of the minlst LP Tralning John R Wright 13420 431 39 13812 Arthur Pearson Be uest Barry Blunt 1335 43 19 1359 982 117 123 976 For tralning local clrcuil preaiheis Fund deslgnated for maintenance of the ¢enire Surplus New Ro3d Account 1112 36 1145 TOTALS 17124 636 193 17567

Name of Circuit: VALÉ OF STOUR No." 28105 Declarations and Scrutiny I confirm that these accruals-based accounts for the year to 31 August 2024 have been prepared from the records of the Circuit and that they inc ude all funds under the control of the Circuit meeting. Signature of treasurer . 2oZJ Name and address of treasurer tuart Ashmore ACMI 4 Southem Close. Kingswinford. Post Code: DY6 8HS Presentation to the Circuit meeting I confirm that the annual report and accounts for the year ended 31 August 2024 were presented to the Circuit meeting held on: Signature of the Chair of the meeting Name of the Chair of the meeting: Rev. Alan Combes Date

Independent Examiner's Report to the Trustees of Vale of Stour Methodist Circuit l ￿pOrtluthe charity IThL8tees on myexaminabcn ofthe ac£wts ofthe V ofSt(yJrGurxlltfcf the 31 ALWt2024whic are setijjton page5 2 to 14 Responsibilities and basis of report Asthe chaity's tsuslEes you are responsib￿ forthe p¥eparatTr)n Ofth￿￿￿OUnts in￿rK￿th the wurw)ents ofthe ChaknesAct2011 CtheActJ. I report in resmol rny examination oflhe Ltsr¥Vs acojunts carried tArt unLtrsecbon 145 0fIheAd￿d n ￿[ryI￿j wt my exarninali)n I have folbwed al the appffica￿e DireCts0r￿ gNen bythe Chatity Ccrfnmissi)n UncjwseL(￿ 145(5XbldtheALt. Independent examinerfs statement Sincethe th8riWs gr￿ incomé Èx(Eeded £250,QC4) Yt￿reXarn￿er must te a memtrof8 I￿￿j 145ofthe Acl I confrrnth l am qualffjEd to undertake the examination because l am a rnemtwoflCAEW, whK ofthe fed tthi&5. I have wmpieted my examiiatky). l (Lnfirm no material rrBtrer5 have myaitenkn li vAth the exarn1nab￿ gfving me caLLse to trelieve that In wy rnaterial resp8d". ac¢x)untng recx)rds We￿ Th)t k8Pt n te5pectolthe thw>tyaSreffjW￿ ty￿ticffl 130 oftsA¢ cf Ihe ac£cAmts do not acccrfd t￿)se rec(rts", c Ihe 8￿r￿Jn￿ do not cOrn￿ywth the applhde requrements and cX)ntentdaccoL￿ts setout in the Charities (Acuunts and Rep)rtsl Regulabjrfj 2008 otherthan any req[Ji￿rr￿n1thatthe ac￿nts9fve a Iwe and fwrwew is TrJt a rnatterconsilered as partof8n ependentexaMirotic￿. I have no concemsand have 8cr05s noctherrrotrs in ￿e(al￿vA￿ the attenticffl sh￿Id ￿ drawn in this rep)rt in ￿atrIO wable a properunderstsnding of the acojunts ts be reathe¢l. Syned.. Jeldffi Name Damd Wrght FG4 Name olfirm Aoxuntancy Seth Umltgd Church Qjurt, SlourbThdg8 Ro&Y