Annual Report 2022
2022 was a challenging year, but then it seems all years recently have been challenging. After two years of pandemic and disruption where the church had to be closed, this year we finally got back to the normal way of worship, or at least as normal as we can be. The year began with the retirement of our vicar, Rev. Canon Wendy Oliver. She had been with us for over a decade. We thank her for her service and dedication to the church over such a long tenure.
Also, by the time of the APCM in April last year, our churchwarden had retired. She had had the unenviable task of seeing the church through the tribulations of the pandemic. Again, we thank her for the service and dedication she put into the job.
As there was no other person wishing to be churchwarden, a member of the congregation volunteered and was sworn in at the emergency vestry meeting on April 24[th] . Up to April 2023, he was still the only warden, (however following the recent APCM, we have had another churchwarden appointed).
The upkeep of the church building continues to give headaches. Despite the work on the tower and spire being complete, there are still issues with water getting into other parts of the church. This will be something the buildings committee will be looking at in the upcoming few months.
Services have continued almost seamlessly since Wendy’s retirement. Our church owes an enormous debt of gratitude to our ministry team, who have worked faithfully and endlessly to keep our worship going whilst we wait for a new vicar to be appointed. The sidespeople and the sound team, the cleaning team and the volunteers who provide us with tea and coffee after the services all deserve a great vote of thanks. As do the gardening (churchyard maintenance) and flower people.
We held 33 baptisms in 2022. We also held 2 weddings and 1 marriage blessing. There were 16 funerals either at the church of the crematorium where our team officiated, and internment of ashes on several occasions.
We will continue to encourage the congregation to grow, especially welcoming new younger families (we have welcomed a number of new worshippers recently). More maintenance work will be needed and more volunteers are encouraged to come forward.
We thank everyone for all their support in 2022 and let’s see where 2023 takes us.
.
Receipts and Payments Accounts Year Ending 31 December 2022
Independent Examiner:
John Curtis
Parochial Church Council of Christ's Church, Harwood
INCOME ACCOUNT
For the year ending 31 December 2022
| Note RECEIPTS GIVING Envelopes - Gift Aid |
2022 Unrestricted Funds £ 2022 Restricted Funds £ TOTAL 2022 £ TOTAL 2021 £ Change From Previous Year 3,903.20 3,903.20 4,490.20 -587.00 |
|---|---|
| Envelopes - Non-Gift Aid | 663.95 663.95 693.00 -29.05 |
| StandingOrders - Gift Aid | 32,837.00 32,837.00 37,329.00 -4,492.00 |
| Tax Recoved | 9,558.79 0.00 16,381.61 -16,381.61 |
| Collection Plate | 5,079.73 5,079.73 3,700.78 1,378.95 |
| Spire fund - Gift Aid | 0.00 0.00 8,107.00 -8,107.00 |
| Spire fund - Non-Gift Aid | 0.00 0.00 4,976.52 -4,976.52 |
| TOTAL GIVING RECEIPTS SPECIAL EVENTS |
|
| 52,042.67 0.00 42,483.88 75,678.11 -33,194.23 |
|
| Christmas Fair | 1,960.52 1,960.52 967.70 992.82 |
| Christmas Market | 0.00 0.00 422.00 -422.00 |
| Dinner Dance 18th Nov | 2,021.50 2,021.50 2,733.11 -711.61 |
| Afternoon Tea 28th Feb | 0.00 0.00 300.00 -300.00 |
| Clothes Swap23rd Sep | 298.00 298.00 0.00 298.00 |
| Cream Tea 4th Sep | 0.00 0.00 53.00 -53.00 |
| Craft Fair 28th May | 170.50 170.50 138.00 32.50 |
| Jubliee Afternoon Tea 5th Jun 1 |
25.00 414.60 439.60 0.00 439.60 |
| Poinsettias | 225.00 225.00 300.00 -75.00 |
| Quiz Night 14th Oct | 221.00 221.00 0.00 221.00 |
| Summer Fair | 0.00 0.00 0.00 0.00 |
| Wreath-making3rd Dec | 70.00 70.00 150.00 -80.00 |
| TOTAL SPECIAL EVENTS RECEIPTS OTHER INCOME Birth,Weddings,Funerals collections |
|
| 4,991.52 414.60 5,406.12 5,063.81 342.31 |
|
| 1,214.20 1,214.20 329.74 884.46 |
|
| Cafe 2 |
6,078.31 1,062.00 7,140.31 1,641.61 5,498.70 |
| Baptisms to Charity | 1,178.31 1,178.31 1,178.31 |
| Candle Box(Lomax Chapel) | 11.90 11.90 0.00 11.90 |
| Cards(Sales from Craftgroup) | 0.00 0.00 310.50 -310.50 |
| Churchyard Maintenance | 0.00 0.00 0.00 0.00 |
| Vicar | 0.00 0.00 0.00 0.00 |
| Fees | 4,204.00 4,204.00 4,827.00 -623.00 |
| Flowers | 952.00 952.00 715.00 237.00 |
| Gardeningteam(Thursdays) | 0.00 1,310.00 1,310.00 170.00 1,140.00 |
| HistoryBooks | 0.00 10.00 10.00 0.00 10.00 |
| Interest Business Acct | 43.68 43.68 15.72 27.96 |
| Interest Curr Acct | 73.70 73.70 73.75 -0.05 |
| Lounge,Hire of | 295.00 295.00 0.00 295.00 |
| Magazine | 1,060.42 1,060.42 1,334.20 -273.78 |
| Mugs | 0.00 0.00 0.00 0.00 |
| Scripture Union/Bible Readingnotes | 251.96 251.96 255.88 -3.92 |
| Sound | 0.00 520.00 520.00 50.00 470.00 |
| Tea/coffee monies | 229.29 229.29 0.00 229.29 |
| Transfer from Reserve Acct for spire repairs & others | 0.00 7,384.80 7,384.80 65,411.21 -58,026.41 |
| YoungPeople'sgroups 3 |
5.50 30.00 35.50 0.00 35.50 |
| Misc donations 4 |
7,945.10 2,520.37 10,465.47 31,907.83 -21,442.36 |
|---|---|
| TOTAL OTHER INCOME RECEIPTS MISSIONS Barnabas |
|
| 23,543.37 12,837.17 36,380.54 107,042.44 -70,661.90 |
|
| 0.00 0.00 0.00 0.00 |
|
| Bible Society | 0.00 0.00 0.00 0.00 |
| Christmas Dinner on Jesus | 0.00 50.00 50.00 50.00 |
| Christian Aid | 0.00 0.00 0.00 0.00 |
| Children in Need(Dinner Dance) | 0.00 0.00 0.00 0.00 |
| Donation for charity | 0.00 0.00 0.00 0.00 |
| Families in Need | 0.00 70.00 70.00 0.00 70.00 |
| MacMillan 30th Sep | 0.00 301.00 301.00 301.00 |
| Mission Aviation Fellowship | 0.00 0.00 0.00 0.00 |
| Open Doors | 0.00 0.00 0.00 0.00 |
| Pakistani Flood | 0.00 93.22 93.22 93.22 |
| Afghan Refugees in Bolton | 0.00 0.00 141.51 -141.51 |
| Toilet Twinning | 0.00 0.00 196.00 -196.00 |
| Tearfund(Christmas card 2021) | 0.00 177.58 177.58 0.00 177.58 |
| Tearfund | 0.00 0.00 88.67 -88.67 |
| Ukraine | 0.00 848.30 848.30 848.30 |
| TOTAL MISSIONS INCOME Cheques not yet cashed Collection end Dec prev year Cancelled cheques TOTAL INCOME |
|
| 0.00 1,540.10 1,540.10 426.18 1,113.92 |
|
| 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 |
|
| 80,577.56 14,791.87 95,369.43 188,210.54 -102,399.90 |
Parochial Church Council of Christ's Church, Harwood
EXPENSES ACCOUNT
For the year ending 31 December 2022
| Note PAYMENTS CLERGY Vicar |
2022 Unrestricte d Funds 2022 Restricted Funds £ TOTAL 2022 £ TOTAL 2021 £ Change From Previous Year 417.42 417.42 1,200.00 -782.58 |
|---|---|
| Assistant Clergy | 848.88 848.88 52.75 796.13 |
| TOTAL CLERGY EXPENSES UTILITIES/INSURANCE |
|
| 1,266.30 0.00 1,266.30 1,252.75 13.55 |
|
| British Gas Church heating0223 | 1,972.34 1,972.34 1,925.99 46.35 |
| Electric meter Church 7104(changed to SSE Sep) | 622.88 622.88 544.02 78.86 |
| Electric meter 1 Lounge 7220(combined into 1 meter SSE 88.24 88.24 85.26 2.98 |
|
| Electric meter 2 Lounge 7176(combined into 1 meter SS 4,440.94 4,440.94 1,219.66 3,221.28 |
|
| SSE 726369651 Electric meter 2 Lounge 7176(Prev BG 74.34 74.34 74.34 |
|
| SSE 909341751/Church Elec(Prev BG 7104) | 356.00 356.00 356.00 |
| Water Rates Church | 39.42 39.42 60.90 -21.48 |
| Water Rates Vicarage | 405.48 405.48 525.65 -120.17 |
| UtilityWarehouse Vicaragegas/elec Jun/Jul | 102.36 102.36 102.36 |
| Insurance Church Lounge | 784.21 784.21 729.48 54.73 |
| Insurance Church | 2,829.46 2,829.46 2,741.12 88.34 |
| Refuse collection | 380.00 380.00 361.00 19.00 |
| Council Tax Vicarage | 1,554.89 1,554.89 2,862.07 -1,307.18 |
| TOTAL UTILITIES EXPENSES UPKEEP OF CHURCH Church Service supplies |
|
| 13,650.56 0.00 13,650.56 11,055.15 2,595.41 |
|
| 1,331.76 1,331.76 1,165.84 165.92 |
|
| Maintenance | 9,148.12 9,148.12 2,758.25 6,389.87 |
| Repairs/Fixtures/Fittings | 1,348.86 1,348.86 1,195.41 153.45 |
| Lounge cleaning | 675.00 675.00 0.00 675.00 |
| Organ Maintenance/fund | 180.00 180.00 565.00 -385.00 |
| TOTAL UPKEEP EXPENSES Other Expenditure |
|
| 12,683.74 0.00 12,683.74 5,684.50 6,999.24 |
|
| Flowers | 936.48 936.48 350.41 586.07 |
| Baptisms to Charity | 1,178.31 1,178.31 1,178.31 |
| Gardeningteam(Thursdays) | 342.03 342.03 90.21 251.82 |
| Gifts | 0.00 0.00 234.96 -234.96 |
| Magazine | 1,596.25 1,596.25 1,328.75 267.50 |
| Office supplies | 1,339.04 1,339.04 1,574.38 -235.34 |
| Cafe | 637.91 637.91 1,689.04 -1,051.13 |
| Parish Share | 33,747.00 33,747.00 45,084.00 -11,337.00 |
| Scripture Union/Bible Readingnotes | 308.49 308.49 309.87 -1.38 |
| Sound | 2,315.00 2,315.00 551.46 1,763.54 |
| Tea/coffee | 106.00 106.00 115.80 -9.80 |
| Transfer to Reserve account | 0.00 11,302.04 11,302.04 54,574.47 -43,272.43 |
| YoungPeople'sgroups | 207.22 207.22 251.01 -43.79 |
| Misc. Expenses | 2,351.37 2,351.37 65,819.74 -63,468.37 |
| TOTAL OTHER EXPENDITURE SPECIAL EVENTS |
|
| 45,065.10 11,302.04 56,367.14 171,974.10 -115,606.96 |
|
| Christmas Fair 27th Nov | 680.00 680.00 0.00 680.00 |
| Christmas Market 26th Nov 2020 | 0.00 0.00 0.00 0.00 |
|---|---|
| Chocolate Evening13th Nov 2020 | 0.00 0.00 0.00 0.00 |
| Clothes Swap24th Sep | 116.43 116.43 116.43 |
| Craft Fair 28th May | 0.00 0.00 0.00 0.00 |
| Dinner Dance 19th Nov | 1,472.35 1,472.35 2,129.22 -656.87 |
| Jubliee Afternoon Tea 5th Jun | 25.00 414.60 439.60 0.00 439.60 |
| King's Club | 0.00 0.00 0.00 0.00 |
| Wreath-making28th Nov | 50.00 50.00 0.00 50.00 |
| Poinsettias | 121.99 121.99 134.40 -12.41 |
| Afternoon Tea 28th Feb | 0.00 0.00 296.00 -296.00 |
| Cream Tea 4th Sep | 0.00 0.00 48.73 -48.73 |
| Summer Fair | 0.00 0.00 0.00 0.00 |
| TOTAL SPECIAL EVENTS EXPENSES MISSIONS Afghan Appeal Urban Outreach |
|
| 2,465.77 414.60 2,880.37 2,608.35 272.02 |
|
| 0.00 0.00 200.00 -200.00 |
|
| Barnabas | 540.00 540.00 500.00 40.00 |
| Bible Society | 540.00 540.00 500.00 40.00 |
| Christmas Dinner on Jesus | 50.00 50.00 50.00 |
| Families in Need | 70.00 70.00 70.00 |
| MacMillan 30th Sep | 300.00 300.00 300.00 |
| Mission Aviation Fellowship | 540.00 540.00 500.00 40.00 |
| Open Doors | 540.00 540.00 500.00 40.00 |
| Pakistani Flood | 150.00 150.00 150.00 |
| Tearfund | 540.00 540.00 500.00 40.00 |
| Tearfund Chirstmas card 2021 | 200.00 200.00 200.00 0.00 |
| Toilet Twinning | 0.00 0.00 196.00 -196.00 |
| Ukraine | 850.00 850.00 850.00 |
| Urban Outreach | 0.00 0.00 0.00 0.00 |
| TOTAL MISSIONS EXPENSES Cheques cashed from prev year Collection from prev year TOTAL EXPENSES |
|
| 4,320.00 0.00 4,320.00 3,096.00 1,224.00 |
|
| 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 |
|
| 79,451.47 11,716.64 91,168.11 195,670.85 -104,502.74 |
Parochial Church Council of Christ's Church, Harwood
NOTES
INCOME
1 Jubilee Afternoon Tea restricted funds £414.60 profit donated to Carol Lambert Holiday Fund
2 Cafe restricted funds £1062.00 chair coverings donations
- 3 Young People's Groups restricted funds £30.00 for Messy Church
4 Misc Donations restricted funds £759.48 from Wendy & Rosie payment of Council Tax, £510.89 refund from BMBC, £1250.00 from Diocese re Energy
Parochial Church Council of Christ's Church, Harwood
RESERVE ACCOUNT
For the year ending 31 December 2022
| Note Opening balance Income Business Account Interest |
2022 Unrestricted Funds £ 2022 Restricted Funds £ TOTAL 2022 £ TOTAL 2021 £ Change From Previous Year |
|---|---|
| 5,884.01 26,298.58 32,182.59 43,003.61 -10,821.02 |
|
| 0.00 43.68 43.68 15.72 27.96 |
|
| Transfer fm Current Acct | 11,302.04 11,302.04 54,574.47 -43,272.43 |
| Total Income to Reserve Account Expenses Transfer to Current Acct |
|
| 0.00 11,345.72 11,345.72 54,590.19 -43,244.47 |
|
| 7,384.80 7,384.80 65,411.21 -58,026.41 |
|
| Total Expenses from Reserve Account Closing balance |
|
| 0.00 7,384.80 7,384.80 65,411.21 -58,026.41 |
|
| 5,884.01 30,259.50 36,143.51 32,182.59 3,960.92 |
Parochial Church Council of Christ's Church, Harwood
PAYMENTS ACCOUNT
For the year ending 31 December 2022
| Note TOTAL RECEIPTS TOTAL PAYMENTS Surplus before outstanding cheques are cashed Collection end of prev. year PROFIT/LOSS Bank balances b/fwd 1-1-2022 Collection from prev. year Bank balances c/fwd 31-12-2022 |
2022 Unrestricted Funds £ 2022 Restricted Funds £ TOTAL 2022 £ TOTAL 2021 £ Change From Previous Year 80,577.56 14,791.87 95,369.43 188,194.82 -92,825.39 79,451.47 11,716.64 91,168.11 195,670.85 -104,502.74 |
|---|---|
| 1,126.09 3,075.23 4,201.32 -7,476.03 11,677.35 |
|
| 0.00 0.00 0.00 0.00 0.00 |
|
| 1,126.09 3,075.23 4,201.32 -7,476.03 11,677.35 |
|
| 5,081.78 0.00 5,081.78 12,557.81 -7,476.03 0.00 0.00 0.00 0.00 0.00 0.00 9,239.42 9,239.42 5,081.78 4,157.64 |
Parochial Church Council of Christ's Church, Harwood
PAYMENTS ACCOUNT
For the year ending 31 December 2022
| Note ASSETS Current Account Business Account Total Assets CAPITAL Balance Bought Forward Add Total Income Add Account Transfers Less Account Transfers Less Total Expenditure Total Capital |
2022 Unrestricted Funds £ 2022 Restricted Funds £ TOTAL 2022 £ TOTAL 2021 £ Change From Previous Year 0.00 9,239.42 9,239.42 5,081.78 4,157.64 0.00 36,143.51 36,143.51 32,182.59 3,960.92 |
|---|---|
| 0.00 45,382.93 45,382.93 37,264.37 8,118.56 |
|
| 37,264.37 0.00 37,264.37 55,561.42 -18,297.05 80,577.56 14,791.87 95,369.43 188,210.54 -92,841.11 0.00 11,302.04 11,302.04 54,574.47 -43,272.43 |
|
| 117,841.93 14,791.87 143,935.84 298,346.43-111,138.16 |
|
| 0.00 7,384.80 7,384.80 65,411.21 0.00 91,168.11 91,168.11 195,670.85-104,502.74 |
|
| 117,841.93 -76,376.24 45,382.93 37,264.37 -6,635.42 |
Parochial Church Council of Christ's Church, Harwood
SUNDRY ACCOUNTS For the year ending 31 December 2022
| 2022 | 2022 | Change | |||
|---|---|---|---|---|---|
| Unrestricte | Restricted | TOTAL | TOTAL | From | |
| d | Funds | 2022 | 2021 | Previous | |
| Funds | £ | £ | £ | Year | |
| SUNDRY BALANCES | |||||
| Burial Ground Account 12321981 | |||||
| Opening Balance | 61.65 | 61.65 | 61.63 | 0.02 | |
| Bank Interest | 0.15 | 0.15 | 0.02 | 0.13 | |
| Closing Balance | 61.80 | 61.80 | 61.65 | 0.15 | |
| Nicholson Bequest 13779264 | |||||
| Opening Balance | 162.34 | 162.34 | 162.31 | 0.03 | |
| Bank Interest | 0.34 | 0.34 | 0.03 | 0.31 | |
| Closing Balance | 162.68 | 162.68 | 162.34 | 0.34 | |
| Parker Grave 12322007 | |||||
| Opening Balance | 743.82 | 743.82 | 743.70 | 0.12 | |
| Bank Interest | 1.62 | 1.62 | 0.12 | 1.50 | |
| Closing Balance | 745.44 | 745.44 | 743.82 | 1.62 | |
| Dr. Snape's Grave RBS unable to locate | |||||
| Opening Balance | 205.78 | 205.78 | 205.78 | 0.00 | |
| Bank Interest | 0.00 | 0.00 | 0.00 | 0.00 | |
| Closing Balance | 205.78 | 205.78 | 205.78 | 0.00 |
Miscellaneous Income
| Miscellaneous Income | ||
|---|---|---|
| Date | Reason | Misc. |
| 24. Jul | Art Groupx3 Mar-Nov | £372.20 |
| 17. Jul | Carol Lambert from Mrs M.Bamber T/F 4TH SEP | £40.00 |
| 08. Sep | Carol Lambert T/F 27th Sep | £150.00 |
| 19. Dec | Carol singingat White Horse 16/12 | £64.66 |
| 20. Jul | CPO Christmas Card ERROR PAID TWICE 2021 | £157.59 |
| 05. Apr | Craftgroup4 Apr-Nov | £700.35 |
| 05. Apr | Donations x12 | £835.00 |
| 24. Jul | Donation Church/Lounge maintainence T/F Res 4th Se | £500.00 |
| 09. May | Donation Churchyard Research | £25.00 |
| 15. Feb | Donation for replacement of Baptism Certificate | £10.00 |
| 17. Apr | Donation to lounge shutters | £523.00 |
| 02. Nov | Donation Poppywreath | £5.00 |
| 18. Feb | Easyfund raisingx3 | £149.04 |
| 09. May | EasyfundraisingAmazon Smile | £6.09 |
| 13. Jan | ElectricityNW | £2.70 |
| 11. Oct | QR x12 Oct-Dec | £132.00 |
| 02. Nov | Replacement Baptism Certificates | £50.00 |
| 13. Jan | Vicar's Retirement Jan | £689.00 |
| 16. Feb | Sale of carved Lord's Prayer | £12.00 |
| 15. Mar | Scoutsplants | £20.00 |
| 12. Jan | VAT claim Heritage £18,173.58 13TH DEC 21 | £3,501.47 |
| TOTAL | £7,945.10 |
Miscellaneous Expenses
| Miscellaneous Expenses | ||
|---|---|---|
| Date | Reason |
Amount |
| 09. Feb | Alpha AwayDay22nd Jan/Food Hygiene Training | £177.50 |
| 27. Sep | Carol Lambert x2 | £190.00 |
| 12. Dec | Christmas tree/batteries/lights | £85.99 |
| 12. Dec | ClergyChristmas card | £80.60 |
| 23. May | Coffee Thursgardeningteam/Face Masks | £11.83 |
| 28. Nov | Defib Pads/Charger | £81.46 |
| 14. Mar | Gifts x4 | £204.33 |
| 07. Jul | HolyComm A.Morgan | £7.00 |
| 09. Sep | Lounge loft ladder | £312.00 |
| 15. Nov | Poppywreath | £25.00 |
| 22. Mar | Postage devotional | £18.30 |
| 29. Jul | Refreshments Serv Hope Remb | £10.45 |
| 11. Mar | Retirement collection | £714.00 |
| 08. Feb | Retirement service catering | £260.81 |
| 10. Jun | Stamps/Face masks | £76.10 |
| 05. Oct | Tealights | £6.00 |
| 12. Aug | Vicaragegarden maintainence x2 Aug- Oct | £90.00 |
| TOTAL | £2,351.37 |
Business Res Acct Income
| Business Res Acct Income | ||
|---|---|---|
| Date | Reason | Amt |
| 10. Mar | T/F Reserve re sound invoice | £1,500.00 |
| 28. Mar | T/F Reserve re Gift Aid 2021 | £5,884.80 |
| TOTAL | £7,384.80 |
Business Res Acct Expenses
| Date | Reason | Amount |
|---|---|---|
| 05. Sep | T/F to Reserve re church/Lounge maintainence | £500.00 |
| 05. Sep | T/F to Reserve re Gift Aid | £5,277.57 |
| 19. Apr | T/F to Reserve re lounge shutters donation | £523.00 |
| 18. Mar | T/F to Reserve re sound invoice | £1,500.00 |
| 13-Jan | T/F to Reserve re VAT claim | £3,501.47 |
| TOTAL | £11,302.04 |
`
INDEPENDENT EXAMINER’S REPORT TO THE PCC OF CHRIST’S CHURCH, HARWOOD FOR THE YEAR ENDED 31[st] DECEMBER 2022
This report on the financial statements of the PCC for the year ended 31[st] December 2022, which are set out on pages 1 to 8, is in respect of an examination carried out in accordance with the Church Accounting Regulations 2006 (“the Regulations”) and s.145 of the Charities Act 2011 (“The Act”)
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the financial statements. The charity's trustees consider that an audit is not required for this year (under section 144(2) of the Act), and that an independent examination is needed.
It is my responsibility to:
-
examine the accounts (under section 145 of the Act);
-
to follow the procedures laid down in the General Directions given by the Charity Commissioners (under section 145(5)(b) of the Act); and
-
to state whether particular matters have come to my attention.
Basis of this report
My examination was carried out in accordance with General Directions given by the Charity Commission under section 145(5)(b) of the Act and to be found in the Church guidance, 2006 edition. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the accounts.
Independent examiner's statement
In the course of my examination, no matter has come to my attention
-
which gives me reasonable cause to believe that in, any material respect, the trustees have not met the requirements to ensure that:
-
proper accounting records are kept (in accordance with section 130 of the Act); and
-
accounts are prepared which agree with the accounting records and comply with the accounting requirements of the Act; or
-
to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Signed:
John A Curtis BA MBA FHEA