## SARISBURY PARISH 

## ST PAUL’S, SARISBURY 

ANNUAL REPORT & FINANCIAL STATEMENTS OF THE  PAROCHIAL CHURCH COUNCIL YEAR ENDED 31 DECEMBER  2023 

INCUMBENT IN VACANCY 

BANK LLOYDS TSB 

INDEPENDENT EXAMINER MR DAVID CREAL ELAN HOUSE 5a LITTLE PARK FARM ROAD SEGENSWORTH WEST PO15 5SJ 




Aim and purposes
St. Paul's Parochial Church Council (PCC) has the responsibility of co-operating with the
incumbent (position currently vacant) 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 St Paul's Church building
and its extension in Barnes Lane, Sarisbury Green.
Objectives and Activities
The PCC is committed to enabling as many people as possible to worship at our church
and to become part of our parish community at St Paul's. The PCC maintains an overview
of worship throughout the parish and make5 suggestions on how our services can involve
the many groups that live within our parish. Our services and worship put faith into
practice through prayer and scripture, music and sacrament.
When planning our activities for the year, the incumbent and the PCC have considered the
Commission's guidance on public benefit and, in particular, the specific 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:
Worship and prayer
Teaching and learning about the Gospel and developing their knowledge and trust
in Jesus.
Provision of pastoral care for people living in the parish.
Missionary and outreach work.
To facilitate this work, it is important that we maintain the fabric of St. Pauls Church and
related buildings.
As a principle the church building is open daily for private prayer.
Achievements and Performance
Worship and Prayer
There is one principal service at 10.30am every Sunday morning with an average
attendance of around 50.
These services are complemented by a service of Morning Prayer on Monday, Wednesday,
and Fridayi and other Services throughout the year to support festivals, especially at
Christmas when Christingle Services and Crib services are held; these two services each
attratt more than 200 worshippers.
The￿ are also some small groups which meet regularly for Bible study and prayer; these
are an important component of pastoral support within the church community.
In addition, other services, Baptism, Wedding and Funeral (in church and at local
crematoria) are held as need arises.

Deanery Synod
Two members of the PCC sit on the deanery synod. This provides the PCC with an
important link bel￿een the parish and the wider structures of the church.
Building Maintenance
The usual maintenance tssks on a church almost 200 years old continued through the
year. Special attention this year was given to the tower, and in the interior new display
screens. Curtains were added to the hall to improve the acoustic properties.
Pastoral Care
During the week the new extension is used for:
There is a monthly bring-and-share lunch for those who are retired which is
normally attended by about 20 people.
There is regular w&kly cafe attended by 15 to 20 people on average. This is run by
a team of volunteers and provides a valuable means of pastoral support.
A fortnightly meeting for sharing craft pastimes and general conversation.
Once a month there is a group aimed at reaching parents and children called 'Who
let the Kids In?, Coffee, Lego, Scalextric and games are available.
Some members of our parish are unable to attend church due to Sickness or age. Regular
visits take place, to celebrate communion with them either at their homes or in hospitsl, or
just to check they are okay.
Regular visits to local care homes also take place, both for social purposes and to assist
with Christian worship.
Mi55ion
The PCC aims to SUPPOrt a number of other causes. These include the New Life School in
Sarberia, West Bengal and the local foodbank.
Ecumenical Relationships
St Paul's is part of the Western Wards Church Network which is an inter-denominational
network of all churches in the Western Wards of Fareham.
Volunteers
We would like to thank all the volunteers who work so hard to make our church the lively
and vibrant community it is. In particular we want to mention our churchwardens Mrs
Dulledge and Mr Moseley for their efforts on our behalf, Mr Dulledge who has helped us all
to understand the church's accounts and its finance5, and all the other member5 of the

PCC and the wider church membership for their valuable contribution to our ministry and
for keeping the church running.
A particular expression of gratitude goes to Mr Rutt and Reverends Snape who have led
worship at the church during the period of vacancy.
Structurei governan￿ and management
The method of appointment of PCC members is set out in the Church Representation
Rule5. At St. Pauls the membership of the PCC con515ts of the incumbent (position
currently vacant), churchwardens, a retired minister with permission to officiate, the
reader and member5 elected by those members of the congregation who are on the
electoral roll of the church. All those who attend our services/members of the
congregation 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.
The full PCC met twelve times during the year with an average level of attendance of
80%.
Administrative information
St. Paul's Church is situated in Barnes Lane, Sarisbury Green. It is part of the Diocese of
Portsmouth within the Church of England. The correspondence address is St Paul's
Church, Barnes Lane, Sarisbury Green, Hampshire S0317BG.
The PCC is a body corporate (PCC Powers Measure 1956, Church Representation Rules
2006) and a charity registered with the Charity Commission.
PCC members who have served from 1st January 2023 until the date this report was
approved are:
Ex Officio members
Churchwardens:
Mrs Janet Dulledge
Mr Paul Moseley
Mr Chris Dulledge
Reverend Lorraine Snape
(Also on Deanery Synod)
Treasurer:
Retired Minister:
(Honorary)
Elected members:
Mr John Meredith
Mr Tony Moore
Mr David Hodgson
Mr Peter Sherwood
Ms Julia Jones
Mr Nigel Sutton
Mrs Elaine Cordner
Mrs Jacqui Linford
Mrs Brenda Wise
(from April 2023)

Deanery Synod
Mr Phil Rutt
Safeguarding Statement
At the first meeting following the APCM the PCC re-adopted the Diocesan Safeguarding
Policy. It was agreed that Janet Dulledge would continue as our Safeguarding
Representative. There have been no matters of concern raised during 2023.
Financial Review
Total receipts on unrestricted funds were £66,016. There were no Restricted Funds
donations.
Planned giving through envelopes, bank transfers and the Parish Giving Scheme rose by
almost IOO/o, a reflettion of the increasing regular worshippers (there is a significant lag
bel￿een new faces appearing and regular giving starting). As can be seen by the
relatively low Collections figure we are extremely tax efficient and are able trj claim Gift
Aid on most of our giving.
Although we continue to keep costs very low, the small size of our congregation over the
last few years makes meeting the expected Parish Share difficult. We have paid in full this
year, but the future is still likely to be challenging.
This was a year of spending on larger projetts, with the purchase of large screen Tvs to
replace the ageing projectors, and remedial work on the tower and other parts of the
building.
The net result ft)r the year was a deficit of receipts over payments of £5,903 on
unrestricted funds, with deficits also seen in the Designated and Restricted funds, used
where money was available to cover costs (such as building maintenance).
We carry reserves: the restricted funds are as in the accounts, with building funds
required for repairs to the roof which allow water in during the severe weather.
Reserves pollcy
It is PCC policy to maintain an uninve5ted balance on unrestricted funds, (if possible),
which equates to at least two months unrestricted payments, equivalent to £12,000, to
cover emergency Situations that may arise from time to time. The current account balance
of £12,470 meets this (there are also deposits that are available immediately).
There are no fixed policies for investments.

## **Ministers Report** 

We are grateful that we have been ‘self sufficient’ in terms of ‘pulpit supply’. Lorraine, Gary and I have been able to provide varied, complementary and informal approaches to worship in all it’s aspects, and these, in the main, have been well received. 

The congregation has been tolerant and forgiving. Feedback to what we have been doing Sunday by Sunday has been positive; any suggestions for improvements and different approaches, have been offered gently and graciously. We couldn’t have done what we have without this and it’s to everyone’s credit and we are grateful. 

We have continued to lead with transparency and truthfulness which, I think, has been key to the progress we have made.  We have witnessed people growing in their Christian lives and offering themselves to serve in all sorts of ways and we have seen numerical growth too. 

The informal approach to pastoral care and the concern people have for each other is brilliant. 

## **Churchwarden Report** 

The year has been a challenging one with some remedial work having to be done to the extension which seems to have been completed effectively. 

The audio visual equipment was changed in April, thanks to generous donations from the congregation and an external source. 

There has been the fitting of extra soundproofing in the main hall which has been achieved by generous funding from the congregation and a donation from an external source. 

During the summer we again held our annual strawberry distribution. 

We changed the Christmas schedule to adapt to our resources but overall the services for the year have remained consistent.  We had a visit from Bishop Jonathan who ran a Sunday service in February. Also Revd Richard Owen helped us with a communion service in October.  All other services have been possible with immense gratitude to Gary, Lorraine and Phil. 

An attempt to help the needy of our parish we started running a “warm space” which was not attended by anyone from the parish so this stopped after four weeks. 

Throughout the year there has been opportunities to have our local Junior and Infant School in church.  Sometimes quite challenging given the need to fit a lot of children in the building. 

Obviously there are regular annual works that have been performed and managed. 

We are very grateful for all the support the congregation has given throughout the year. 



We all recognise the generous nature of God and we try to copy this attribute where we can.  To this end we have helped with the Junior School fund twice in 2023; continued to support The Children’s Society; supporting the work of John Swindell of Oasis; and managed to pay our full parish share out of funds. 

Whilst doing this we recognise that we need to be aware that we are running a shortfall of about £1000 per month. We trust God will provide, but it would be nice to have the parish financially stable ready for the new incumbent. 

We will be looking at raising funds for our reserves and would ask you to consider and discuss how we could do that. 

## **PCC Secretary Report** 

We have held PCC meetings on a monthly basis during the year (11 in total since last APCM—none in May 2023 due to Bank Holidays, plus 1 special meeting concerning the Parish Profile/vacancy). 

PCC membership has remained unchanged throughout the year as members have been encouraged to maintain continuity during the vacancy period. 

## **Electoral Roll Report** 

Following the review of the electoral roll our membership now stands at 76. An overall increase of seven. 

Welcome to all our new members. 



St Pauls Sarlsbury
Statement of Flnancial A¢tivitles
For the period frorn 01 January 2023 to 31 Decernber 2023
Unr*stri¢tsd
fund
Oegignatsd
funds
R4*rlctod
fvndB
Endo¥b•n•nt
lund¥
Total
lunds
Phor wr
Re￿IptS
plann￿ givi
Collectws and olhBrgiying
Cxherlrading activitres
Cxhervduntary rttwpts
Gift recoverett
InvesMents
other receSpts
Recapts from C￿rch acuvrf
40,893
2,707
2,595
8,822
9,013
344
255
40,8g3
2,707
Z,595
8,822
9.013
344
255
36,170
2,174
11,339
8,351
1,387
1.387
2,548
Totsl rtrtsipts
86,016
66,016
$4,157
Paym8nts
MissK)nary and charitab￿ Giving
Pan5h Share
2,561
37,722
8,322
14,951
3,412
37,722
8.322
15.278
1,920
37,222
8.457
12,276
Clergy and siafflng costs
Churth Runniw Expen5&S
Hall Runnlw Costs
Church Rewi1S & Mal￿en&Th
Hall Rep8if5 & MèintenarKe
Nèw Bu1￿1Th9 WO
327
6.18S
2.179
13.073
2.179
4,89B
Totsl paympnt
T1,919
1,17
79,gJS
64,773
Net IDGorn• I le¥peDd4ur•l r•¥ouruB before transter
16.8UBI
113.gU91
Transfers
Gro5slTrnSfg￿ bEiweon fvnds- in
GTDsslTrnsfers bBiween fvnd¥-cMJl
1,407
1,407
11,4071
Other recognised gains I losses
G3in&l on investrnenl assol
Net mov•ment in fvnd
15.903}
16.8U81
113.9591
{fj161
RèconcSllatlon of fund6
Tgtsl funds brought forw4rd
34,191
3,978
49,195
,411
r4￿1 funds Car￿•d forward
28.793
4.230
49,795
There may be monor dlsc¥epancle$ In the totsl$ If the pence are not belng shown
04 F&bru8ry 2024 P8gè 1

St Pauls Sarlsbury
Analysis of income and expenditure
Selected period- 01 January 2023 to 31 December 2023
Totsl
Unr•Btrkt
D•Èlgnatsd
EndDWm*￿t
Th6k ￿*r
Receipts
Planned giving
0101 GiftAid- Bank
38,610
38,610
35,828
0110- GrfLAid- Envelopes
0201 Other planned giving
2,283
2,283
342
Planned giving Tota15
40,893
40.893
3e.170
¢c+lle¢tlon$ and other glvln9
0301 Loose plate cdlectK)ns
0401- Regulargfft days
0501- On&off Gift gifts
1,836
1.836
2.174
871
871
Collection$ and other giving
Totals
2,707
2.707
2.174
Oth¢r voluntary re¢elpl$
0410- Givirtg through church boxes
0510- GrfLs of quoted securities
0550- Donations a￿81$ 8t¢
0701 Legacies
0801 - R￿U￿n9 grant5
08AI - Non-recurring onwff grants
0910- Rumfflage sales elc
091A- Cafe Contnbuti￿s
1220- Bookstall sabs- fund Rising
1240- Church hall lellings- fund raiwng
1250- Magazine inmrne- advertising
1260- Parish FnagaLine sales
85
307
,237
8,237
9.531
500
524
1,691
500
524
1,691
1,500
998
1,795
308
Other voluntary receipts Total8
11,416
11.416
14,440
Glft Ald recovered
0601 - Tax recoverable on Gift
1001 DivKlerK15
1020- Bank and tmjilding sOc￿ty interest
1030- R&ni from lands or buildings
9,013
9,013
8.351
344
Glft Ald recovered Totsls
9.357
9.357
8.385
O¢hor re¢elp¢s
0901- Other funds generated
1310- Insurance claitns
1320- SuWus- sales offixed assets
255
255
441
Other rec•ipts Totsls
255
255
441
Receipts frorn church activities
1101 Fees fOrw￿ding8 and funtrrals
1210- Bookstall sa￿$ 10 promot&
obje¢tiv&s
1230- Church hall lettings- objedwes
1,322
1,322
2,548
Thfyr• may bg mlnof dlscr•p3ncl•$ In tho totals If thA PAn¢• are not b•lng $hown
04 Ftbwary 2024 Pa9a 1

T4)t¥l
DDslgnat•d
Th¢*yqar
Las1 y•ar
Receipts from church activltlos
Totals
1.387
1.387
2,548
Receipts Grand totals
66.016
66,016
64,157
Paymont$
Missionary and Charitable Giving
1801 - Gwing to missionary societies
1830- Gwing- relief and developrnent
agenciès
1850- Homè missi
1870- SecU￿rchant￿5
2.561
851
3.412
1,920
Missionary and Charitable Giving
Totals
2.5e1
851
3.412
1,920
Parlsh Share
1901 Stipends quots
1910- Mlnlsby par￿h share 61¢
37.722
37,722
37,222
Parl$h Share Totsl$
37.722
37,722
37,222
l•rgy and Stsffing ¢0$ts
2001 Assistant staff cost$
2050- Salafy of parisa adminlstrator
2101 - Wotking exp8Dses of incutTrbtrnt
2120- Council tax
2130- Parsonage house expen&e6
2140- Walerrates- wrarage
2145- P8rsonage- water
2150-Vic&r's t2￿phOne
2370-M$lling speakers I hxums
2.544
5.670
5.670
5,148
429
108
336
Clergy and Staffing costs Tota18
8,322
8,322
8,4S7
¢hur¢h Runnlng Ex￿nseS
1701 Fees paid lo fund raisers
1710- C¢si$ of ap￿yIng forgr8nts
1720- Co$1$ of $1owsrd$hip ¢ampaiyn
1720- Cosls of fetss & other evenls
1740- Inveslmenl managemenl Gosls
2170- Education
2201 - PafL4h ￿Ining and missKin
2301 - Church running- Insuran
2310- ¢hur¢h ofn¢8-16kphon&
2220- Organ I piano luning
2330- Church mainlenanco
2331 Cleaning
2340- Upkeep of services
2350. Upkeep ofchurchyard
2360-AdminislBlion
2401 - ¢hvr¢h running- eleth¢
2410- Church runniny- g88
2420- Church running- w*er
2430- Church iunning- oil
2440- Church funning- heating and
IvJhllTrJ
256
2.364
459
459
367
235
450
1,503
168
1.627
1,627
140
4.479
1.051
4.564
50
140
4.805
1,051
327
2,752
1,104
3,353
55
Thoro may ￿ mlnor dlscr•panclos In t￿ totals If tho pfrn¢• aro not belno shown
04 Fetyruary 2024 Pag8 2

fotal
Unr¢$tdctsd
Doslgnat•d
R•strtd•rt
ThIFyoar
Last year
2501- Magazine expenses
2510- Bookstall costs
2601- Govtman¢e costs
examinaiionlaudil fee
Church Running Expenses Totals
14,951
327
15.278
12.276
Hall Running Costs
2520 Hall funning- oil
2530- Hall runnin9- eleciridty
2540- H¥ll running- 988
2550 Hall running- Insur8nce
2560- Hall mnning- rnainlenan
2570. Hall running- lelephone
2680- Hall running- water
2590- Hall funning- heating and lighting
Hall Runnlng Co$t$ Totsl$
Church Repairs & Maintenan
2701 Church major r8pairs- structur8
2710- ChurL* major r8paSrs- Insiallallon
2720- Chufch Intsriorand exleri
decoratin9
6.888
6.888
4.898
6.185
6.185
Church Repairs & Maintenance
Totals
6.185
6.888
13.073
4.898
Hall Repair5 & Maint8nanc8
2801 Hall + major repairs- structure
2820- H811 + major repairs- install81i
2830- Hall * inter￿r and exlenor
decorating
2840- Other PCC property upketp
1.479
1.479
316
316
Hall Repair5 & Malntenanco
Tolo1$
2.179
2.179
Nèw Building work
29J1 Naw building parsonage house
2910- New building hwse for ￿rate
2920- New building Church
2930 New building Hall
New Bulldlno work Totsls
Payments Grand totals
71.919
6.888
1,178
79.985
64.773
Thtrrè rrbay btr mlnordls¢r*pan¢ltr$ In tho totalts If the perbctr tr• not bolng shown
04 February 2024 Page 3

St Pauls Sarf$bury
Balance Sheet datallad
A$at
3111212023
Asat
3111212022
Current assets
6501." Lloyds Cuff8nl Account
6502.. Deposit Sweep Account
6505.. Bank deposit account
6508.. TreasurerAccounl (Building workl
6510.. CCLA ICBFI deposit aGcounl
6512." Cambridgt & Counties
6514.. Julian Ho¢ge Bank
6516." United Ttust Bank
12,470.63
26.105.38
15,732.43
15.51832
5.580.85
5.393.35
2,638.00
2,638.00
e518.' Manch8sler BS
Total Current 8888ts
36A21.91
49,655.05
Llabllltles
6601". Loans re¢&ived
6699.. Agency collections
Z04". Actx)unts Payable
596.00
1140.(M)I
Total Liabilities
596.00
1140.001
Net Asset surplus Idefi¢ltl
35￿2s.91
49,795.0S
R058rve5
Excess I Idefvll lo date
Z01". stsrtin9 balan¢8s
Z03.. Gainslllossesl on investment a￿ets
113.969.141
49,795.05
49.795.05
Totsl Re8vr¥
35.825.91
49,795.05
Represented by Funds
Unrestricted
2B,795.40
4,230.45
2,800.06
34.698 43
11.118.45
3,978.17
De￿9￿81*d
Restricted
Endowrnenl
Total
35.825.91
49,795.05
04 Febtuary 2024
Pa9B 1

St Pauls Sarisbury
Statement of Assets and Llabllltles (by fund)
AS at: 31 December 2023
Prevlous
balance
Balance
Cash at bank and In hand
6501.. Lloyd$ Curront A¢¢gun¢
Oecoralion
Farnilies Worker
Families Worker
Nèw Build
VIc8rt Desicreliwary
G&n&ral fund
Community Oulreath
Church Fabric
Bishop Francis Appeal
K Cooper Children's
Fund
Reslora1k￿ Fund
Rest￿Cted
Designated
Restricted
Restrictsd
Desi9naled
unr&str￿ad
Restricted
Restricted
Restricted
Restricted
1.407
330
10.351
330
25.277
Reslncted
DÈsignaiÈd
Development
Vicarage Mdintenanr
Agency collection
st Barrbabas Money
Chrislingle
Flant Sa
Restricted
Reslncted
Restricted
Restricted
Reslrictsd
383
13531
371
12.471
26,105
6502.. Dfrposlt Sweep Account
Famlll8s Workar
Farnilies Worker
New Build
VicaTt D8sicrelionary
General fund
RèsknraiK)n Fund
8uilding5
D&velopment
Vicarage Maintenance
st Bamabas Mon8y
Chrislingle
D88ignal8d
Restricted
Restricted
DeSig￿ated
Unreslrthd
Restrict&d
Oesignale(I
250
10.$96
1.238
3.650
250
2.087
1.236
10.538
Reslncted
R8sIrictsd
Restricted
1.407
15.732
15.518
6505.. Bank d&p08tt account
New Build
General fund
Restricted
unrestr￿ad
6506.. Trga$urer A¢¢ount18ulldlng workl
Nfrw Build
Reslnded
General fund
Unreslrthd
Re$loral￿ Fund
Reslncted
Buildings
DEsignai8d
Development
5.581
5.393
5,581
5,393
04 Fèbruary 2024
Page 1

Previous
balancé
Balancè
6510.. CCLA ICBFI doposll 8¢¢ount
General fund
Unrestricted
t￿MUnIty Oulreach
Church Fabri
K Cooper Children.
Fund
2,268
370
1,941
ReslriGle
Restricted
R8siricied
2.638
Cash at bank and In hand
36,422
49,655
Investments
6512.. Cambrtdge & Countles
General fund
Unreslrithd
De*9n8￿￿
Developtnont
6514.. Jullath Hodgé B•nk
General fund
Unrestiicted
Designate
C>evelownent
6516.. United Trust Bank
General
UnreslDthd
D¢*gn8ted
￿￿10[￿$Tht
6518.. Manch•st•r BS
Farnilies w0￿er
Farnilies Worker
General fvDd
Sl B$mab8$ m￿$Y
De￿gnate
Restricted
Unrestricted
R8$iri¢t8d
Investments
Agoncy accounts
6699.. Agén¢y ¢o11ocOon$
Agency collecbon
596
11401
Agency accounts
596
1140
Cr8dltor8- Amounts falllng due In on? year
M01.. Lo•nB rèc•lv•d
General fund
St Batnabas Money
Unrestricted
Resltithd
Z04: Attounts Payablé
Farnilies Wo¢rter
General fund
De￿gnated
Unrestho*£
Creditors.. Amounts falling due in one year
01 February 2024
Page 2

Previous
balanc8
Balance
Grand Total
35.826
49.795
04 February 2024
Page 3

111
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11111
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It is m!, responsihilitj. 10
Lxaniinl II)L ciLLoLint.% uiidcr scclion 145 01" IliL 10 I l Aet.
Coiiiiiiibsioiici's seclinn 14ili) Illl i)f tliL ?0 I I klLt; aiid
siatc ivlicthLI' particular Inatlei's Iiavc cniiic tn iiiy aiieiiii()ii.
Il#sis of I n(Jei)endeni r..Yaniinor'.4 St4ilcmeiil
MI- cxaiiiii)ation i¥'a.8 cai-l'ied oiit iii acciirdai)ce Ki itli Ihe CIciiLral DirectiL)IIS Lljl'ln by
tliu C liarili, Cc)miiiission aiid tlie Cliui'cli CJiiiLlIlllCL ?IIIIC? Ldilinii.
An cYaiiiiiiiiié)n iiicliiclLs a rLI'iCiI' of tlit acc()IllllingJ rilC)I'J£ kL'pi b! Ilie l)CC and a
eon)pdrison ol-the accnLlI)Is i)ii%Liilcd li lili Iliiisi I'eLI)rd4. 11 &115c) inLluilLS
coi)sideraiion of ali!. IlllUSLial iteiii.s iir (lisLI()siirL"s iii IIIL. acc(ILllIt.£. ¢ind SLLLing
pri)ccdiirLS Liiidei'lak'eii d() iii)I pi'oi ille illl IliL L'K'iIIL'nLL Ihiil li oiild bL' rL'qiiifid in a lull
aiiilit: aiid cniibequeiiil!. i)0 upiiiiiTrii Is iiji'cii Js Ii) ii'hi'ihii. thc aeeoiint% pi'escnl 'a true
aiid fdir i'icii. aiid tlie ii'poi't liInilLLi to ihosL IllatlLfs sei 0111 in Ilic slcltenicnt bLI0￿,.
Indepen(ILnl L'x'im inLir'y sl¥ilL'IiiL'nt
Iii conneill()i) Iviili In¥. L'.Naiiiiii<llil)i). ni) n)aiter5 liai'L COIIIL to niv alteiition-.
(l ) ￿'1]IcI] UTiie5 InL fLason<1blL cau%L io bLliil'C tli<ll in 1¢ niy maicrial respcct il)e
lo keLp acLI)Iiiitingtr riiords iii aCL()I'd1nce ￿ lili sectinn l JO nl" Il)e 201
ALI.. c)r
lo prLpai'L 1ccouiIIS. I4"hicli 2ccord ￿.1117 ihL£L accouiitingT fLcords
l&ll'e Iiol bLLn nicl: or
(2) 10 ii'liiLh. in Ini- i)piiiion. 'Iitcntioii sl)ould bt driH'I) iii order l(l Lnahle a pioper
111)dLI'%ldIidingi ol. tlil acLoiiiilS lo bc rL.IcIILd.
I),1 CIIF'..AI. F C A
*i1 LitilL I)ai'k farin Road
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