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2021-12-31-accounts

Annual Report and Financial Statements of the Parochial Church Council

for the year ended 31 December 2021

Vicar:

The Rev’d Steve Burmester

The Vicarage 36 Sagars Road Handforth

Banks:

The Royal Bank of Scotland Wilmslow Branch

CAF Bank West Malling, Kent

Independent examiner:

Abigail Sheehan

ST CHAD’S HANDFORTH PAROCHIAL CHURCH COUNCIL Annual Report for the Year ended 31 December 2021

Aim and purposes

The Parochial Church Council (PCC ) has the responsibility of cooperating with the incumbent, the Reverend Steve Burmester, in promoting in the ecclesiastical parish, the whole mission of the Church, pastoral, evangelistic, social and ecumenical. The PCC is also specifically responsible for the maintenance of the church buildings and equipment and for employing staff.

Objectives and activities

The PCC is committed to enabling as many people as possible to worship and to become part of our parish community at St Chad’s.

Our vision is Knowing Christ and making Him known .

The values that help us to work towards the vision of being Authentic, Bible-based and Spirit filled, Community-focused, Disciple-making, of and for Every Generation.

When planning our activities for the year, we have considered the Charity Commission's guidance on public benefit and, in particular, the supplementary guidance on charities for the advancement of religion. In particular, we try to enable ordinary people to live out their faith as part of our parish community through:

To facilitate this work, we also consider it important that we maintain the fabric of the church and halls at St Chad’s.

Achievements and Performance

The PCC has set out its aims in the objectives above. Achievements in these areas can be broken down into the three areas mentioned:

1. Worship & Prayer.

Throughout 2021 lockdown restrictions from the Pandemic have varied and this has led to a varied form of worship throughout the year. Whilst the country was in lockdown during the year the vicar was able to run weekly Sunday services from the church building using the video and sound equipment that had been installed at the end of 2020. This meant that services were able to be broadcast on YouTube for live viewing and the majority of the congregation were able to participate in some form of worship by this means.

As restrictions eased we resumed our Wednesday and Sunday services with a limited number of in-building attendees and a great number watching online through YouTube. This has continued throughout the year with an increasing number of people attending in the building.

We have been able to do baptisms, weddings and funerals in a similar fashion.

In addition to this we continued a weekly prayer meeting on a Tuesday evening via Zoom which has been maintained throughout the pandemic.

1

ST CHAD’S HANDFORTH PAROCHIAL CHURCH COUNCIL Annual Report for the Year ended 31 December 2021

2. Provision of pastoral care for people living in the parish

The Pastoral Care of individuals in church has remained a high priority to the church family, especially during the Covid-19 crisis. The pastoral care team have met monthly using zoom and have ensured that people have been contacted regularly by telephone and that their practical needs as well as their spiritual and emotional needs have been met as far as possible.

The PCC and church have continued to work closely with two local charities. Pure Innovations who are based in Stockport are a charity that works with adults with learning difficulties in the workplace. Through their partnership with us in Café Aroma we’ve established a very successful community café which is used extensively by local people from the community. When the Covid-19 pandemic closed the café we were still able to allow the charity to use the premises (when restrictions were lifted in the summer) to meet with their clients and do baking and use the facilities without the café being open. As restrictions eased in the late summer of 2021 the café was reopened for 2 days a week which proved very popular. When the Omicron variant was identified the decision was taken to close again for the safety of our parishoners.

At the beginning of 2019 together with 2 other local churches, Vinelife Wilmslow and St John’s Knutsford established a new charity with the charities commission called ‘Hope Central’. When the Covid-19 crises began some of the work of the charity had to cease. It’s Hope Centre drop in mornings couldn’t continue and the job club had to close. However, the food bank became a major work in the local community, and in 2021 the decision was taken by the PCC to house this work permanently in the church buildings of St Chads. In addition to this work many other ministries were established through Hope Central in partnership with Christians Against Poverty (CAP), a national Christian Charity. These ministries include a Job Club, Money Management course, Debt Counselling Centre and Freedom from life-controlling addictions course.

3. Missionary & Outreach Work

Our established missionary and outreach work continued as it did last year and is outlined below. However, in the summer of 2021 we were informed of 100+ asylum seekers being temporarily housed in our parish at a local hotel. These Asylum seekers are single adult men from the Middle East. In liaison with Serco we have established an outreach ministry to many of the asylum seekers who are housed there. This has included offering hospitality events, TEFL (English) classes, Sunday lunches and Alpha courses. A good number (15-20) Iranian Christians have been regularly attending our Sunday and midweek services and we were able to Baptise 4 of them in December 2021

Much of the regular outreach work in the community has continued to be through families and school’s work. In 2021 we continued our work in the schools by the vicar’s appointment to become Chair of the Handforth Grange governing body in Sept 2018.

When the Covid-19 crisis started in March 2020 this brought an end to in buildings schools work, but we were able to do some on-line assemblies via Microsoft Teams and run some Harvest services for the local schools. Handforth Grange school were able to come into St Chad’s for their Christingle Service this year.

With a tenuous end to the worst of the pandemic, over 1500 people attended our Remembrance day service, held outdoors at the war memorial and a similar number at our “Carols in the Paddock” service on Christmas Eve.

2

ST CHAD’S HANDFORTH PAROCHIAL CHURCH COUNCIL Annual Report for the Year ended 31 December 2021

We have continued a strong support for home and international Missionary work and were able to interview people via zoom to inform our church family of the work of the mission groups that we support.

A full list of the organisations we support financially is shown in note 3 to the financial statements.

In spite of the severe restrictions to our weekly work that the pandemic has brought, the PCC is very grateful for all the hard work of many church members throughout the year in a variety of ways –cafe, resource teams, homegroup leaders, pastoral care, sides persons, musicians and technical support, cleaners and church office administration. Many have quietly and faithfully served in the life and witness of God’s church here in ways, which are not mentioned. But it is important to mention our wardens, Rob Moore & Sue Sanders, and our treasurer, Chris Birch, who have served willingly throughout the year. So, thank you to everyone who has served at St Chad’s this year.

Financial Review

There was an overall financial surplus for the year of £7,557 (2020: deficit of £57,330). The large deficit in 2020 was mainly as a result of the amount spent on the refurbishment of the property at Pickmere Road totaling £53,000.

Reserves at the end of the year amounted to £463,047, of which £340,000 relates to the property at Pickmere Road.

Reserves Policy

It is the PCC policy to maintain a balance on the unrestricted funds, to ensure that there are sufficient funds to maintain the current level of non-discretionary expenditure for at least 2 months and to provide for future maintenance and development to the church and other property. It is the policy of the PCC to invest funds with the CBF Church of England Deposit Fund.

Structure, governance and management

The Parochial Church Council is a corporate body established by the Church of England. The PCC operates under the Parochial Church Council Powers Measure. The PCC is a Registered Charity.

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 members are responsible for making decisions on all matters of general concern and importance to the parish including deciding on how the funds of the PCC are to be spent.

PCC meetings were held during the year, they met monthly on Zoom for short update meetings.

In 2021, with its unique circumstances the PCC chose 2 specific aims to focus on growth. These were:

  1. To ensure that the worshipping life of the church is maintained throughout the pandemic and contact is kept with people, and missionary outreach.

  2. To continue and build up the work of Hope Central in terms of its food bank, jobs club and debt counselling as much as possible. And when possible to open up drop in centres.

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ST CHAD’S HANDFORTH PAROCHIAL CHURCH COUNCIL Annual Report for the Year ended 31 December 2021

Given its wide responsibilities the PCC has a number of sub-committees each dealing with a particular aspect of parish life. These committees, Mission, Pastoral, Worship, Resources and Children and Young People, are all responsible to the PCC and report back to it regularly with minutes of their decisions being received by the full PCC and discussed as necessary. During the lockdown the Mission and Resources committees have met. Worship, Pastoral, Children and Youth discussions were handled by the full PCC.

Administrative information

St Chad’s Church is situated in Handforth Cheshire. It is part of the Diocese of Chester within the Church of England. The correspondence address is Wilmslow Road, Handforth, Wilmslow, Cheshire SK9 3ES.

The PCC is a charity registered with the Charity Commission (no 1149381).

PCC members at the end of the year

Chairman Rev’d Steve Burmester
Church Wardens Rob Moore Sue Sanders
Deanery Synod Pat Grange Pam Whitney
Representatives
Members Avril Allen John Barnes Chris Birch
David Gilbert Carole Harding Margi Lawrence
Jim Lethbridge Rachel McDowell Dalene Moore
Ian Pettigrew Dave Raggett

John Barnes was appointed to the PCC at the APCM on 16 May 2021.

David Smith retired from the PCC at the APCM.

Approved by the PCC on 15 March 2022 and signed on their behalf by

Rev’d Steve Burmester Chairman

4

ST CHAD’S HANDFORTH PAROCHIAL CHURCH COUNCIL STATEMENT OF FINANCIAL ACTIVITIES For the year ending 31 December 2021

Note
Income
Voluntary income
2a
Income from church activities
2b
Activities for generating funds
2c
Income from investments
2d
Total Income
Expenditure
Church activities
3
Fund raising costs
Total Expenditure
Net income/(expenditure) for the year
Gains on revaluation of property for the
charity’s own use
Net movement of funds
Balance brought forward 1 January 2021
Balance carried forward 31 December 2021
Unrestr’d
Funds
£
110,775
11,980
-
15,185
137,940
132,213
-
Restr’d
Funds
£
7,015
-
-
29
7,044
5,214
-
5,214
1,830
-
1,830
2,293
4,123
2021
Total
Funds
£
117,790
11,980
-
15,214
144,984
137,427
-
137,427
7,557
-
7,557
455,490
463,047
2020
Total
Funds
£
113,532
6,571
-
414
120,517
177,847
-
132,213 177,847
5,727
-
5,727
453,197
(57,330)
280,000
___
222,670
458,924

The notes on pages 7 to 13 form part of these financial statements.

5

ST CHAD’S HANDFORTH PAROCHIAL CHURCH COUNCIL BALANCE SHEET At 31 December 2021

Note
Fixed assets
Tangible fixed assets
5
Current Assets
Debtors
6
Investments
Cash at bank and in hand
Creditors falling due within one year
7
Net current assets
Net assets
Funds of the charity
Unrestricted
8/9
General
Revaluation
Restricted
8/9
Endowment
8/9
2021
£
348,079
3,297
69,857
42,611
115,765
(797)
114,968
463,047
178,501
280,000
4,123
423
463,047
2020
£
345,921
2,986
69,792
38,296
111,074
(1,505)
109,569
455,490
172,774
280,000
2,293
423
455,490

Approved by the Parochial Church Council on 15 March 2022 and signed on its behalf by:-

Rev’d Steve Burmester (Chairman)

Mr Chris Birch (Hon Treasurer)

The notes on pages 7 to 13 form part of these financial statements.

6

ST CHAD’S HANDFORTH PAROCHIAL CHURCH COUNCIL NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2021

1 ACCOUNTING POLICIES

The financial statements have been prepared in accordance with the Church Accounting Regulations 2006, together with the Charities SORP (FRS 102) and the Charities Act 2011.

The PCC meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value except for freehold land and buildings, which are shown at their valuation. 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 main affiliation to another body, nor those that are informal gatherings of church members.

Going concern

After reviewing the forecasts and projections of the PCC trustees have a reasonable expectation that there are adequate funds to continue in operation for the foreseeable future and have therefore adopted the going concern basis in preparing the financial statements.

Funds

Restricted funds represent income from donations 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. Unrestricted funds are general funds which can be used for PCC ordinary purposes.

Incoming recognition

Planned giving, collections and donations are recognised when received. Income tax recoverable on gift aid donations is recognised when the income to which it relates is recognised. Grants and legacies are accounted for when the PCC is notified of its legal entitlement to the amount due. Rental income from the letting of the church rooms is recognised when the rent is due. Dividends and interest are accounted for when receivable. All other income is recognised when it is receivable. All incoming resources are accounted for gross.

Tax reclaims on donations and gifts

Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise.

Expenditure recognition

Grants and donations are accounted for when paid over or awarded, if that creates a binding obligation on the PCC. The diocesan parish share is accounted for when due. All other expenditure is generally recognised when it is incurred and is accounted for gross.

Volunteers

The church benefits greatly from the involvement and support of its volunteers, details are given in the annual report. In accordance with SORP (FRS 102), the economic contribution of general volunteers is not recognised in the financial statements.

Fixed Assets

Consecrated and beneficed property is excluded from the accounts by s.10 of the Charities Act 2011. The PCC consider that the church halls, built on church property and integrated into the church buildings, have no separate commercial value.

7

ST CHAD’S HANDFORTH PAROCHIAL CHURCH COUNCIL NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2021

Movable church furnishings held by the vicar and churchwardens on special trust for the PCC and which require a faculty for disposal are inalienable property, listed in the church’s inventory, which can be inspected (at any reasonable time). No value is therefore attributed to this property. All expenditure incurred on consecrated or benefice property, church halls or moveable church furnishings, whether maintenance or improvement is written off in the Statement of Financial Activities. Other equipment used within the church premises is depreciated on a straight- line basis over 2 to 5 years. Individual items of equipment with a purchase price of £500 or less are written off when the asset is acquired.

Current asset investments

This is cash on deposit with a maturity date of less than one year.

2
INCOME
2a
Voluntary income
Planned Giving – gift aid
Planned Giving - other
Tax recoverable
Collections
Sundry donations
Grants
2b Church activities
Magazines and Books
Church Rooms Lettings
Fees
Café Aroma and other Catering
Insurance claims and similar income
2c
Activities for generating funds
Musical, quiz and art events
2d Income from investments
Rent
Dividends and interest
Total Income
Unrestr’d
Funds
£
60,080
16,093
18,149
221
15,695
537
110,775
138
7,076
2,209
971

1,586
11,980
-
15,150
35
15,185
137,940
Restricted
Funds
£
-
-
1,332
-
5,683
-
7,015
-
-
-
-
-
-
-
-
29
29
7,044
Total Funds
2021
£
2020
£
60,080
61,047
16,093
12,836
19,481
19,105
221
1,297
21,378
16,208
537
3,039
117,790
113,532
138
269
7,076
1,917
2,209
1,701
971
2,684
1,586
-
11,980
6,571
-
-
15,150
-
64
414
15,214
414
144,984
120,517
Total Funds
2021
£
2020
£
60,080
61,047
16,093
12,836
19,481
19,105
221
1,297
21,378
16,208
537
3,039
117,790
113,532
138
269
7,076
1,917
2,209
1,701
971
2,684
1,586
-
11,980
6,571
-
-
15,150
-
64
414
15,214
414
144,984
120,517
113,532
269
1,917
1,701
2,684
-
6,571
-
-
414
414
120,517

In 2020 £1,298 of voluntary income, and £37 of other income was for restricted funds.

8

ST CHAD’S HANDFORTH PAROCHIAL CHURCH COUNCIL NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2021

3 EXPENDITURE

Charitable activities
The expenditure relates to one
activity promoting, the whole
mission of the Church, pastoral,
evangelistic, social and
ecumenical.
Grants
Missionary & charitable giving
Overseas mission
Home missions & church societies
Relief and development
Church activity
Ministry
Diocesan Parish Share
Clergy & Lay expenses
Clergy house expenses
Other ministry expenses
Church running expenses
Church maintenance
Youth and children’s work
Magazines, leaflets and books
Café Aroma running costs
Church hall maintenance
Property refurbishment
-
Curates house at
Pickmere Road
Depreciation
Church administration
Administrator
Printing, stationery, telephone etc
Total expenditure
Unreste’d
Funds
£
4,512
12,500
4,600
21,612
68,132
634
6,042
1,529
12,913
339
-
402
1,090
4,422
3,810
2,087
101,400
7,365
1,836
9,201
132,213
Restricted
Funds
£
2,550
10
278
2,838
-
-
-
200
54
-
-
-
-
-
-
2,122
2,376
-
-
-
5,214
Total Funds
2021
2020
£
£
7,062
6,564
12,510
10,700
4,878
3,869
24,450
21,133
68,132
67,624
634
1,072
6,042
4,670
1,729
2,307
12,967
11,711
339
-
-
-
402
498
1,090
2,258
4,422
2,128
3,810
53,328
4,209
2,087
103,776
147,683
7,365
6,995
1,836
2,036
9,201
9,031
137,427
177,847
Total Funds
2021
2020
£
£
7,062
6,564
12,510
10,700
4,878
3,869
24,450
21,133
68,132
67,624
634
1,072
6,042
4,670
1,729
2,307
12,967
11,711
339
-
-
-
402
498
1,090
2,258
4,422
2,128
3,810
53,328
4,209
2,087
103,776
147,683
7,365
6,995
1,836
2,036
9,201
9,031
137,427
177,847
21,133
67,624
1,072
4,670
2,307
11,711
-
-
498
2,258
2,128
53,328
2,087
147,683
6,995
2,036
9,031
177,847

In 2020 £1,133 of grants and £93 of the church activity expenditure was made from restricted funds.

9

ST CHAD’S HANDFORTH PAROCHIAL CHURCH COUNCIL NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2021

Grants analysis
Institutions
Website
Christians in Schools
www.cist.org.uk
Crosslinks
www.crosslinks.org
Open Doors
www.opendoorsuk.org
Barnabas
www.barnabasfund.org
Tearfund
www.tearfund.org
Hope for Justice
www.hopeforjustice.org
True Freedom Trust
www.truefreedomtrust.org.uk
Hope Central
www.hopecentral.org.uk
Jacobs Well Trust / God Squad
uk.gscmc.com
Individuals
4
STAFF COSTS
Salaries, Social Security and
pension costs
2021
£
4,200
500
-
1,000
1,600
3,000
600
7,710
-
18,610
5,840
24,450
2021
£
9,784
2020
£
4,200
500
1,000
-
1,113
2,000
500
4,000
2,000
20,223
5,820
21,133
2020
£
9,104

Staff costs comprise of salary of the Church administrator, Pat Grange £7,365 ( 2020 : £6,995) and Cleaner/ Verger, Pam Whitney £2,419 ( 2020 : £2,265).

Both were members of PCC and their appointment was in accordance with the provisions of Clause 3A Parochial Church Councils (Powers) Measures 1956. .

5 FIXED ASSETS

Church Buildings and Vicarage

The Church Buildings and the Vicarage are consecrated / benefice properties and are excluded from these financial statements by s.10 of the Charities Act 2011.

The Diocese insures the Vicarage, but the Church Building, halls and their contents are insured by the PCC for the sum of £5,800,000.

10

ST CHAD’S HANDFORTH PAROCHIAL CHURCH COUNCIL NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2021

Tangible fixed assets
Cost or valuation
At 1 Jan 2021
Additions
Disposals
At 31 Dec 2021
Depreciation
At 1 Jan 2021
Disposals
Charge for the year
At 31 Dec 2021
Net book value
At 31 Dec 2021
Freehold
land and
buildings
£
340,000
-
-
340,000
-
-
-
-
340,000
Equipment
£
46,532
6,367
(4,313)
48,586
40,611
(4,313)
4,209
40,507
8,079
Total
£
386,532
6,367
(4,313)
388,586
40,611
(4,313)
4,209
40,507
348,079

The freehold land and buildings consists of a curates house at Pickmere Road, Handforth, which was revalued in February 2021 by Jordan Fishwick at £340,000.

It is considered that the estimated residual value of the land and buildings is not lower than the above value and hence depreciation would be immaterial.

6 DEBTORS
Tax recoverable
Prepayments
Rent due
2021
£
1,262
1,385
650
3,297
2020
£
1,376
1,610
-
2,986

7 CREDITORS FALLING DUE WITHIN ONE YEAR

Creditors for goods & services
Other creditors
2021
£
797
-
797
2020
£
1,170
335
1,505

11

ST CHAD’S HANDFORTH PAROCHIAL CHURCH COUNCIL NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2021

8 FUNDS

Analysis of movement in the funds

Current year
Unrestricted
General
Revaluation
Restricted
Endowment
Prior year
Unrestricted
General
Revaluation
Restricted
Endowment
Total
At 1/1/21
£
172,774
280,000
2,293
423
455,490
At 1/1/19
£
230,213
2,184
423
232,820




Income
£
137,940
-
7,044
-
144,984
Income
£
119,182
1,335
-
120,517
Expenditure
£
132,213
-
5,214
-
137,427
Expenditure
£
176,621
1,226
-
1797,847
Gains/
Losses
£
-
-
-
-
-
Gains/
Losses
£
-
280,000
-
280,000
At 31/12/21
£
178,501
280,000
4,123
423
463,047
At 31/12/20
£
172,774
280,000
2,293
423
455,490

The Restricted Funds at the year - end represent unspent donations for:

Flowers
Projector depreciation
Organ maintenance
Interest on legacies - maintaining of the church grounds.
2021
£
48
1,940
-
2,135
4,123
2020
£
135
-
53
2,105
2,293

Endowment Funds are the Ashcroft Legacy of £200 and the Leyland Legacy of £223.

The PCC has designated £4,519 (2020: £4,638) of general funds for the development of the café. The PCC has also designated £133,219 the net proceeds of the sale of the property at Blackden Walk in 2017 to be used for improvement of the Church and Church hall buildings, and the property at Pickmere Road.

£13,000 was utilised on the refurbishment of the kitchen, £18,000 on the refurbishment of the lounge and £65,328 on the refurbishment of Pickmere Road leaving £36,891 to carry forward.

12

ST CHAD’S HANDFORTH PAROCHIAL CHURCH COUNCIL NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2021

9 ANALYSIS OF NET ASSETS BY FUND

Current year
Fixed Assets
Current Assets
Creditors falling due < 1 year
Fund Balance
Prior year
Fixed Assets
Current Assets
Creditors falling due < 1 year
Fund Balance
Unrestr’d
Funds
£
348,079
111,210
(797)
458,492
Unrestr’d
Funds
£
345,921
108,358
(1,505)
452,774
Unrestr’d
Funds
£
348,079
111,210
(797)
458,492
Unrestr’d
Funds
£
345,921
108,358
(1,505)
452,774
Restricted
Funds
£
-
4,132
-
4,132
Restricted
Funds
£
-
2,293
-
2,293
Restricted
Funds
£
-
4,132
-
4,132
Restricted
Funds
£
-
2,293
-
2,293
Endowment
Funds

£
423
-
423
Endowment
Funds
£
423
-
423
Total
£
348,079
115,765
(797)
463,047
Total
£
345,921
111,074
(1,505)
452,774 2,293 455,490

10 RELATED PARTY TRANSACTIONS

Other than the remuneration of the two employees disclosed in note 4, there were no fees, remuneration or other expenses paid to Trustees.

Donations were received from some trustees or persons connected with the trustees, but none had any restrictions attached to them.

13

ST CHAD’S HANDFORTH PAROCHIAL CHURCH COUNCIL INDEPENDENT EXAMINER’S REPORT For the year ended 31 December 2021

I report to the Parochial Church Council (PCC) on my examination of the financial statements for the year ended 31 December 2021, set out on pages 5 to 13.

Responsibilities and basis of report

As PCC trustees, you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the PCC financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner’s statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the PCC as required by section 130 of the Act; or

  2. the financial statements do not accord with those records; or

  3. the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

43 Hampson Crescent Handforth Wilmslow

15 March 2022

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