The Parish Church of St James the Great Haydock Registered Charity 1153937 Annual Report 2025 P4J ugh 01 st Helens. It18 part (rttr￿ of Lfverpool wllhln the Church of Eng￿nd. 169 Church Road Haydock St H•hnB •f9•Y￿ WA11 OPU In¢￿Ib￿ FatherJthn Tay lfjng PCC 8•cr•tsry tyorothy Srnlth GIftAld 8•cr•tary Dorothy Smith Blll Haydod( Sylvla Tumer Hazel Groom Holl Jth Groom Ho1118 Janet Dathr Irene Jon Rha Brogan Paul Hooton Phil Peplow Blll Ws**ll Jackie Cutler Jim Robb Tho Eledoral ROM has a Ir￿nb￿SlI? s¢ 19 ChurL* Sb8rt mv8ey&￿a, WAIO IBG Bll Sd* D* Arch RIBA Lymm, Ch&s1￿. WA13 9PT SthaferAs80Lyth I Ch8rtwEdAn*rtects LwKasfjMp. WN4 8RU. Day to day Many￿ exwased by thè Ir￿￿)ert, ts Royare￿I Fr Mlch•81 via ts Vicarage. aj ab(Ne, 01942 727956. Th• Parothlal Chwth c￿¥￿1 18 g ty th• Chwch of England. membw8 is 8et In Itw Clwjrth Rule& Thè ele¢￿1 members of the Council normally for a pernd ofthree yearn, the teffns of office 8taggered over a three-yoar cyde to ernure &*ninintrAtfv• cortwwty. All (*wxch members arn encouraged to rogthr on ts El•thral Roll WKI lo tsKI for to tho C￿[1. CourKil bel*￿ Its meetiry. 8Utwrt to any dirediorn gi￿ ty the Coun(al urKler the Churth R•pre8entth R￿. tt8 mwnbern are tho Incumtwrt tho Churchwardwm. the Se• arxl the Treasurer. Tr VKfrChwMwld akn bo a memter if that office were nol held by one of the ￿rdens. the Council whilst takiy an 0veThI￿ of ￿￿j ￿ I88￿s re*1 to the finances of Council and the maintenanc4 of all buildi￿5 aquik¥nwrt for it 18 respwsU8. It repNts to, and makes re￿mm￿Klath to, the SlarKling Committ08 and the Council, 88 apwowiate. Its Mam1￿ are the Churchwardens. Treasurer and four (Chair). Phil P* aThJ one vac• acwdiw to the dodrines and wactK*S ofthe of E￿J*KI. ￿ PCC has the respornibilty of cNpw*Tng the Incumbent in pronotirvJ witr#n the erxle8iasti￿l parish has 18$p￿sitI1￿eS rel*ry to Parnh Chwth: the Chw¢hywd' the Pari8h Room arKI lfjtchen ar¥wl to the Churth: Si J￿01. Pari8h C￿, C￿rth Road, HaydocK and ts Curats'8 H(￿ (amr*1ot to tenants) at 27 Homes￿ Avorw, and tho ma￿rtenanCe ofthe fatvic ofthoge txik*ry IYA alw to Corn￿•an￿ with all relevant legl8lalion and the du¢ie8 of tl* imw*ed. ￿ FlaMvvJ Its acby￿e6 for the year the PCC gav8 to the Charity C(xnm188ion's widanco on wblic religion. Th• a(fvancem•rt of rnligion 18 of il•eifa dwltth Kxwpow rwnlzad a8 boirvJ of wbllc b•rffjfft within ts rnwmry ofthe c￿ACt 2rTh. Thè PCC &llrwr& ts understanding that am ts respwbilities are exen*d ncrt 8irnply a gatrwed We have a stron8 b04fy of Churcknrdens and KG an4 as a resurt a very well- organlsed Churth Ilfe. a healthy set of flnaKe4 a welknialntsined t￿lIdIng wPbxe or4going maintenano and dwelopment needs are kn(r•m and proartivety catered for. Al this contlnues to be done by a har&*vrking and vl8llant Churchwardens," the Fabrk & Committee and our 8roup. workln8on the bulldl 202>26 has l)een a bwrof hard *y)rk on matter5 of the Church's falxic and finance. as we have had to repla￿ both bollers whlch Ibtre instslled around 2015. A local contractor was Initlally en8a8ed, who 8Ot one ￿ller workir* from parts of both, but this one falled soon after; desplte us he disappeared from the f￿ of the earth, results(¥ In some valuable tlme beln8 lost In the ultlcal time around mjdkn AftersecwlThTthreÈ q￿te$ from larger flnns we accepted a plan coslin8 £30K' workwas undertaken completed In the second half of March 2026. We a150 Installed Infr*red heatln8 In Ixxh the Parlsh Room and In the Lth Chapel of the maln Church. thls enables us towe a localised amourrt of fora slwt ￿e￿d oftime. wlthout havlTr8 to heat the entlre bulld1￿ forthree Iw fora seth l•Airy 30 minutes and attend￿ tyten people. The 8olwn wtth the bo1kn5 had a masth* Impact on our worshlp". from the Feast of Chrtst the 2025 untll the Thkd Swthyof L•rt 2026. we ￿e usually ￿let￿at[W the Holy Eucharlst In the Parlsh ROO￿ usin8 the tlny Altar from & Al￿￿$ and squeezln8 UP to 60 people In an atrnos*re best descnbed •$ cozy. We dld. ho*Y¥w. when temperatures were not too flerce, manage the Lady Chapel IvAth the new Infra-red heater5 belrq a hy helpj over Chrlrtmas, and a 3lknilnuttrl0￿ Chll(tren< Crfb Ser￿e tjelre hebj in the maln nè*lsanctuary. wlth everyone well-wrappethup. Fw*ralswe ocosth of Infonnlw mourner5 to wrap up *ll. Other than thls. worshlp has been makrtalwl the hard WO￿ and dedlcatlon of Fr lan.. Frjohn." teams ofservers. Matt. the m￿ksnMrn aThl dy)Ir. Traders and [ntwc•￿rS. sldespeople: Sacristans, dea￿r$. al￿ flower4naviger5. Worship is malntsired. ￿t only In ChuTth. tKrt also In our School {Tweekly Eucharlst) and Abbeyrose Court [f0m￿lIV LwnewrK)ffj care h(¥ne [fortnlth EthrlstL. for a secorKI year, some of our tholr and ott*r4 led a caml seth thefe wlthln the Orta¥e IfeSti￿ perlod of the flrst el8ht days] of Chrlstmak I have continued dthTloth Ilth tAlth ow Clmwch khool. Ind￿lI￿a Inwt In various Yttr group￿ curriculum arti¥ltl4' in¥*tln8 the S4TS exa￿ Inwt as a SthoDI Governor as well as parents have been struck w) on the pkygrml atthe be8InnI￿ or end of tt* sdml day, whlch has had a dirert Impact on attenda￿e at the ClthlreA< Cit*5er¥kn. At the time of mYapP￿nIMent b￿￿ In 2021 It was made dearthat Dklcese of Uverpool was committed to 'fftFLYMAS510rf woiecL l tlw and SUII believe tLMlay. that ￿ ts for pamhe4 and I￿1r der8y and peopl4 to ￿￿ktOgether. to share burdens. skllls aNJ reS0w￿ Thls Is wh•tthe Charter is all aLK•uL 80th the Chwand people Implicatlons whkh the plan *￿uld haw (In ￿ at&Jarne<. e¥edaW wlth the ￿￿1b￿lIty of u5 becomlng part of a'Larp 51nBle Par15h' ILSPL whlch *Thild assume S. Jame< ex15tln8 Strategk decislon4nakin8 powers. The process of implementlva the LSP In thb Deanery of WlnTwick started in early 2025. wth Pe￿ from & jam￿ erya8ln8 wlth the wocess throu8h varlw5 meetlry5 held. for al plrishes to atteNI. In the cowse of eafy and mi&2025. We at S. Jame< had L I setout. as objectivety as I ctxdd. the ratlonale pros & cons of the LSP: 2. 1 gave my own reasons for bel￿ opwsed to us loin1￿the LSP: 3. Ever￿ne present then had a thaKe to expres$C(￿M$ and seek fwther clarlficatiorL should not join the LSP. The PCC5 of all the parbhes of the then took a vote, In latr Septemberand earfy October 2025. oto whether or not to enter Into a 2wr lor¥"As r phase of funrtionln8-as Ir we were wt of that LSP. At that sta8e, two parishes- & Jame< Haythk and Thoma< Golborne-%￿d nottoh)In the L&D l& unanift￿L. the thr 12 parbhes of the Deanery voted to join. The current Area Dea￿ arnl Arth&acon 5knw are that both the parlshes setjoln the LSP. and those irt sfrKxrfd be treated equalty as rn￿h part ofthe Deanery as eath other. and that the Deanery should exlst qujte sep3ratety from the embryo￿ LSP, Twlth the Deanery CO￿lst1￿ of 3 or4 parfshes lthe L5P. and 2 or 3 noTriSP partsI￿L. In IIM wlth thls INnklffj I been asked to assume the role ofAsslstart Area Llea lkn poslUoTr regardl￿the LSP lsthe same as that of the T￿n$f￿rathn Chapter and endorsed ty Stephen our Blshow on he oyffim￿d d￿ldr¢nfrr￿n & jame￿ school and two thildren who attend oUrCU￿ part of the st Hekn￿. StJame< Haydo(*-S(vuts 8roup: our outs. like our& Jam•< scho￿ Is • ktycornpry*rt in ourmrall Church lffe. Blshop Stepherfs Chrfsm EthrtsL held in MaKhester Cathethal again, was TA*II-attended, Includlng lry members cA(￿rI•￿e 5pkliual 8roup& The Guild of & Raphael, Wa151Wffl Cell. and the Mottr￿￿ Unkx The GuHd of & Rapl4el has contlnued to WD¥We1Tr4ahMble Inpirt Into our Heallr Mlnlstrfes, of both Laylr*Ortrof-Hands. and hoty Anointi￿ It ha5 a150 been a pthlege for Fr lan and Myse￿t0 be all￿ upon, ty care homes and others, to admlnister prayers. laying￿Tr of han05 and anolntin& es￿larIV fortlK15e nearir% the end of their li￿5 on earth. This important- rf largely unseen- spiritual care drm on the rninislry of H67lingfor whlth & jaft￿ 15 rl8hty rern>Wr￿. due to the work of the GuHd. The GuTld Fe5tW. held kn (lrtober in amual cejebrakn of Its Patron Salnt with Healing Mlnlstrle4 was a S￿Ce£ Also to be fof8Otten a￿ those wlK> *rrshlp wlth us at home, who recefve +loty Communlon [and in some cases also ArbDlntinB] on a r￿TrY Tr￿nthlY basls. Monthly Walsiwm Cell n*etir¥% t￿ with the May d&vtlon. summer Strawberrles & Wlne, the Walsln8ham Pl1￿)38e. arKI the partV• punLtuate and sustain the Cell accordi￿ to the motto."way hard and play hanf. Wmages TrAve continued to both Ladyewell and Wa15in8ham, when ￿ are able to 8ib* gewouslyto the 5hrlne and its need&" we 8et a lot out of the Shrine. and ￿ ourdonalions forni a Yaluable In¥es especially reLitiry to ¢)ulrwh tofarnllR5 in dilllattst• as partof Its Iwtsndln8 commitment to maThiage •)d frdfflity￿ We hab* sa(My ￿ld to some fathful servants of St Jamg: notsbty Allce Jones. who vrds MIra￿louS1V healed i*ars at the Inter￿ss￿￿￿ of'pathe Pirf: a relic of hls si18mata. glven by Allce to & Jamd alxxrt a Iwdsset an Ahar at her Soknn Eucharfst of Requlem. Our churchyard has also seen the burfal. aftera Re(Bkn at E￿lIsh Martyr<. of Deacon Peter Barr, who had long promoted excellert ¢Lrumenkal relatlonships between our Maytth, and all whose funerals, burfah. or burial of Ashes, have tsken pl￿ here. rest in peace. In thi5 last year Il. Awll 2025- 31° Marth 2026L a totsl of 14fw*r* hm tsken place at St Jame< [comp3red to 33 in 2024-Sl: 9 x beifyg a Ser¥ke In Onrth followed comrnittsl el$th*￿￿[20￿s z 13] I x beln8 a ServKe in Churth folkythtd ty 8urfal In new8rave here t2024-5= 3] 2 x belrq a Seryke In CIKvth followed by Burfal In exIstl￿A grave here [2024-5 * IOJ 2 x belng a Ser¥kt all at Crem t202&5= In addit10￿ StJamevely to have non-members loin us on our fund-raising events. Each year we pay for 5 chlldren to BO to the Youth Pi18rlma8e. Last year l organised a Breakfast & Tabltrtop sale, whlch tumed out to be a great success. I dld invite the other organisations to Join in, and the Gulld of S. Raphael klndly Joined u5. Donations are alway5 gratefulty recei¥*d. 12-14 people go to the Chrlsm Mass each year- malnly Cell nxmbers; and approx. 16 Cell members go to the annual pl*rlma8e to Ladyewell. Our notlcfrboard In the Parish Room keeps people up to date wlth whaV$8olvx on for Cell meetlvds aNI events. as does Ihe Parfsh ma8azine. RoJ¥y Group Due to the broken heatln& Ilke other 8roups we have been usln8 S. Alban's Chapel for Rosary and the Parlsh Raorn for Mas& Dlffefent members lead the Rosary followln8 on¢ of the ftiur group5 of mysterles: Joffiil, LUm1r￿u5, Sorrowful, and Glorlous. The Rosèry Is open to all who would Ilke to come along and ￿1n us; we have had people for Engllsh Martyrf ￿1n us, as they don't have a Rosary Group. Sod•ty of Mary This is an Angllcan devotSonal Sodety wlthln the Church of England, whlch or8anises prayer, worship, and felbowshlp, and have a programme often updated onllne. Its purpose Is to encourd8e honour and respect to Mary, Mother of God, and to foster her Intercession. Members enga8e in a rule of life, indudlng the An8elus, Rosary. and speclal d￿0t1￿ on Marlan Feasls. The Noth-west Superior Is Fr t>avld Sutton, who organlses the ￿dYe￿Il day pl*rimage. Yours In prayer Dot Beesley Cellsecretory Guild of St ba¢1 Pra Annual R cov to December 2025: January 2025 - as is traditiofy we started 2025 with our atmual Pie & Peas Social. which went well but tlle numbcr of people attending w&8 slightly rolucol on 2024 attendance& As always> moncy raised went to church funds. February 2025 - AGM Discussion held about whether or not thff¢ should be changes lo Pie & Peas and the Contin￿1 non-spend of our donated money. A decision was tsken to make available a list of those we pray for but who are not on the pew sheet to be read out at our Eucharists, to ensure everyone who has askal for prayer is illch￿. (ChrAStian names only to uphold ￿nfidentiality). An update on the review of our publications wa8 given. A plea for more pewile to assist with Laying on of Hands mad March 2025 - No m¢eting as il clashal with the SffVA¢¢ for Annunciatio Aprll 2025 Dot and Maureen were thanked for rcceiving the Guild's oils at the Chrtsm Mass. Free Easter cards for those on our prnyff list had been well r￿elly￿. We receiv￿ some re8pon8e cards from ttcipients in appreciation. MAY 2025 On 10 May we held our day trip ￿ S￿￿1T¢. Thig was a 8￿1 succe88 and the weather wa8 wonderfvl. There were only 8 Guild manbers on the coach but we were join¢d by parislll'onets of other ¢hurcho &9 previously anl for the first time, by 17 rnembers of St Art Society. which boostcd profit on this trip which 15 also Includ￿ in the annual donatio Discussion was held on whether or not we c8n LX)nlinue to rets to the8e coach trips 85 Guild event4 a8 $0 few Guild members now ¢n8age with them. There was also disa]ssion Pdbout iflwhen to potentially hold another coach trip and where membas might b¢ interested in goiD8. This was the first meeting at which we trialled a list for member5 pr¢s¢nt at rneetingg to add names of those currently on their minds. It was not a succ&8sful trial and was dis(x)ntinuoa later in the year June 2025 We wer¢ invited to have a table at the Cell's Erfeakf&%t 'table top sale. event. This was a very enjoyable event and our table raised £55 wbith was split between Guild fimds and the SUMM￿ Fair. Agreement was given to pay for a cawcK costing £477.60 from our aCC4)UDt. July 2025 A child friendly vernion of the card w¢ to pwle newly addcd to our prayer list was devis￿ and us in response to nccd. A card to be uga when there is Something lo celebrat¢ ￿ aftu a rwA)very. has al80 been produced. A card for those going through a difficult tim4 health related or no¢ a180 been producal too. A smaller. more user fiiendly venion of our Healin8 and Anointing I￿let a￿1 the SeTenity Prnyer were made available on our stall at the church OP￿ day. Uptske was good and several piaycr ￿lleSts were put into the box on our stand dso. whith I was pl￿8¢d abou¢ given thete wa8 also a prayer tree in ¢hurch placed by another organisatio I was also requuted to produce a display board explaining how the ¢hurth organisation functions and who the people doing the main jobs atr. This was well receivc pafiicularly by those who would like prayer but do not want to be ￿ded to the church's pew she¢t and as such valuable outreach 15 provided. It 18 cleBr that people find comfort in knowlng that they are held in Prayer by those who care for them in their time of nee4L Blaine Wallwork Parothlal Church Coundl of St. James the Grea( Haydock 1024 Pknned Ghl Collettions and otherGM 31,102 s￿32 5395 33239 5,378 11.400 42329 50.017 ndry donallons 20392 16.090 Grant for roof 6.750 142 16mO Ma8a2ines and bookskll Ful￿ ratsln8 LlJ)2 9215 1,056 IIA43 10.217 12A99 Interest recel¥*d Homestead rent 814 850 8376 9262 9226 Weddln8 and Funeral fees ContrllMthr6 for PC and p3r15h room 9278 11.752 495 12.247 100,079 116,749 AYM Mlsslon GI￿n8 1.148 830 Parish sha Church Runnlryd Expense5 Clergy expenses Upkeep of servlces 5alarles & Supwrt Costs Homestead A￿ C05ts 54.597 62,717 15.527 66 5.623 2,065 7214 742 3311 4316 Church maintenan AdmSnlstratSon Costs 139 91703 L".L'_ Ancillary trading costs TOTAL PAYMEKrs 492 476 40.599 12,820 21,750 15.020 6.070 495 Transfer to Parish Centre FWMI Transfer to Fabric Fund Totsl unrestric￿ Funds at i Jan4Hry I)25 Totsl Unrestricted Funds at 31 Deomber 2025 11,165 16.740 1.212 317 191 mo Less MU defKXt 8alance as at 31 December 2025 21295 Parochlal Church c￿11 ofst. Jamesthe f￿￿t. Haydock Flnanclal Ststement for the year ended 315t DeCem￿r 2025 (¥rHER FUIIDS ERF 2024 Restrlcted D￿atIOnS i(x) Varlous costs 89 iii 917 194 -94 I,oii 917 Total Fund at i January 2025 Total Fund at 31 Decemlw 2025 PARI Donations and fvndrdlsin8 163 All runnfv¥ costs and bulld1￿ materfa 5,142 4.639 1,870 Rent from general fund Totsl Fund at i January 2025 Totsl FurKI at 31 December 2025 495 4181 CHURCHYARD FUND Restricted donath 1,160 Runnlw costs 1,205 1C(I 100 Totsl FurMI at l January 2025 Total Fund at 31 December 2025 1110 Income Payments Excess of recelpts over ￿yrn￿ts Transferfrom General FurKI Total Fund at l January 2025 Totsl Fund at 31 December 2025 10.571 3.21)0 4.869 21.750 45 8,587 GUILD OF ST RAPHAE Totsl Fund at 31 December 2025 ML¥fHERS UNION Total Fund at 31 DecembÈr 2025 AGENCY FEES 5,140 6.iii 5.984 127 1215 Relrnbursemerrts Paid 362 Totsl Fund at l January 2025 Total Fund at 31 December 2025 Parothlal Ch￿￿ CO￿￿￿ ¢rfSt. James the Gre< Haydod( Hnandal Statemert forthe year ended 3tst De￿nber 2025 srATEMEpif OF ASSETS A14D UABIUTIES Ga*ral Agency Clyanl Falxk Flrydv Pcertre Fund DBF Fund Fffid Fund Fur Bank Business 25.440.00 70.(m. 20m3 45,593 95M43 Totsl Cash 21295 L71bl &￿6&930 LQ28 95M3 65￿ Alke Walson Trust (M•rket Vah*) Y￿10￿ as •t 30Jw* 2024 1.567 27 H￿TheSte1d Ave IPurthase Prf￿ on 4 Feb 2Cill) AgeKy IDBF The flnandal 5t•tements ofthe PCC have l*en In acryYd1n￿ wlth the Church Accounting Re8ulthns the Recelpts and Payments basls. Apwoved ty the PCC on a s re6 aJZ6 and on t￿1r behalfr. PCC Chalrnian Financial Revlew 2025 was a chaikngiry yw mainty to I88￿6 *ith tho P￿tIr￿a. H(yApver, this will onty be revealed in ts a(xounts for 2026 V￿￿ the payment for £31.884 is 8cknu* for the nthv tKMler 8yStem. Nevwiheless. it need8 to be n(thl that Ihts The year 8tarted in JanLWry 2025 a gerterr￿sle98eY of £15.000 from the 08tate of Fr Paul Nener {mayte he we *wkl n88d rt ty the end of ￿ yearf) Thwe w88 al80 a succes￿1 for roof repair8 ￿1￿7 came into the bank in Apn"l tr £6.750. enveloijes. plate collect*)M and Income Tax r￿0Vered amwnted to £41329 in 2025 compared lo £50.017 in 2cr24. The thffeMLX18 due to the tax reclaxn vthKh should twe been receiv&1 in 2025 txrt onty can8 thwh ts bank re¢￿th in 2026. Sundry donatlon8 Iwnt up lyl rn kn 2025 to £20.￿. Pla8Je note donakn to th8 boiler fund would nc* bè 8ho*n in this fyn. Tlwe we 88parnW in the Fabric Fund whth 18 a restrK#ed finl. Parf8h Share c(xrtinue8 to be tho rnain item of experKliture althou￿ we grateful for redu(aion fran £61717 in 202410 £54.597 in 2025. Thi8 ha& certainty holpod from £15,527 In 2024 to £11,262 An 2ff25. Tho do61￿ bAlwK4 on the Genwal F￿￿1 account 8tWKls at £21295 The Cl￿rthYard Fund fri81￿d th? Year￿ a balance of £1,305 vknich18 mainly due to tho valwj supwt ofvdunteern with the MaIntenar￿ of the churchyard. It wa8 agrwl at the ond cl 2023 that ts chwth I)x￿d no afvd to pay for ts ara88 ortts'ng in thurthyard. As a r88uI a numt*r of volunteers a8sknted Fhiih Ihe UF*eep trArt ther8 18 no guaranioe that th18 corrtinue into 2026. More a88islanc818 r*ad8d Urg￿ for th8 ¢kndryard to b• rnaintairnd lo an The Parish Centre Fund has t*en bolsteThl with ts rort frun the facility which commenced in 2¢Y25. Thi8 has IxwJht ats￿rt much n8thd inoyne as as £8.181 * the end of 2025. has a balan(* rA£61.930 as at 31 Dewnlw 2tr25. Independent Examlner's Report Report to the Parochial Church Council (PCC) of St James the Great Haydock on the accounts for the year ended 31st De￿rnber 2025 as set out on pages to of your Annual Report. Respective responsiblllties of Trustees and Examiner The pcc are responsible for the preparation of the accounts. They consider that an audlt Is not requlred for this year under sectlon 144 of the Charlties Act 2011 (the Charlties Att) and that an independent examinatlon is needed. It Is my responslblllty to: examine the accounts under se￿On 145 of the Charities Art, to follow the procedures lald down In the general Dlrectlons glven by the Charlty Commlsslon (under section 145(5)(b) of the Charits'es Art), and to state whether particular matters have come to my attentlon. Basls of Independent examlnerfs statement My examination was carried out In accordance wlth general Dlrettlons glven by the Charlty Commission. An examinatlon Includes a revlew of the accountlng records kept by the PCC and a comparlson of the accounts presented with those records. It also Includes conslderatlon of any unusual Items or disclosu￿5 In the accounts, and seeklng explanatlons from the PCC concernlng any such matters. The procedures undertaken do not provlde all the evldence that would be requlred In an audit, and consequently no oplnlon Is glven as to whether the accounts present a 'true and fa5r' vlew and the report Is Ilmited to those matters set out In the statement below. Independent examiner's statement In connertlon wlth my examlnatlon, no matter has come to my attention: l) whlch gives me reasonable cause to belleve that in, any material respert, the reqU1￿Ments. to keep accountlng records In accordance wlth sectlon 130 of the Charitles Act. to prepare accounts whlch accord with the accountlng records and comply wlth the accountlng requ1￿ments of the Charitles Att have not been met: or 2) to whlch, in my oplnion, attention should be drawn In order to enable a proper understanding of the accounts to be reached. Signed: Date: IE'S Name: address: J3