Aim and purposes
St. Paul’s Parochial Church Council (PCC) has the responsibility of co-operating with the incumbent (licensed in November 2024) 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 makes 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:
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Worship and prayer
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Teaching and learning about the Gospel and developing their knowledge and trust in Jesus.
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Provision of pastoral care for people living in the parish.
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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 principal the church building is open daily for private prayer.
Achievements and Performance
New Priest In Charge
Reverend Dave Crees was licenced on November 21[st] 2024 as Priest In Charge of St Pauls.
Worship and Prayer
There is one principal service at 10.30am every Sunday morning with an average attendance of around 50.
These services are complimented by a service of Morning Prayer on Monday, Wednesday and Friday, and other services throughout the year to support festivals, especially at Christmas when a Christingle Service, two Carol Services, a Crib service, Christmas Eve Midnight Communion and Service of Celebration on Christmas Day are held. Also Christmas services for Sarisbury CofE Junior School and the Year 2 children at Sarisbury Infant School. All services are well attended by the community.
There 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 between the parish and the wider structures of the church.
Building Maintenance
The usual maintenance tasks on a church almost 200 years old continued through the year. Work has been done on the Chapel area for damp, and a leaking roof in the extension has been investigated, with work to be done in January 2025.
Pastoral Care
During the week the new extension is used in a number of ways:
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There is a monthly bring-and-share lunch for those who are retired which is normally attended by about 20 people.
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There is regular weekly 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.
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A fortnightly meeting for sharing craft pastimes and general conversation.
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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.
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The room is also hired out to local groups for meetings and childrens birthday parties.
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 hospital, 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.
Mission
The PCC aims to support a number of other causes. These include the New Life School in Sarberia, West Bengal, the local foodbank, work in the Ukraine, and with the local schools
Ecumenical Relationships
St Paul’s is part of the Western Wards Church Network which is a convenanted partnership with other Anglican 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 finances, and all the other members 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 Reverend Gary and Lorraine Snape who have led worship at the church during the period of vacancy, and who have agreed to support Reverend Crees.
Structure, governance and management
The method of appointment of PCC members is set out in the Church Representation Rules. At St. Pauls the membership of the PCC consists of the incumbent, churchwardens, a retired minister with permission to officiate, the reader and members 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 SO31 7BG.
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 2024 until the date this report was approved are:
Ex Officio members Mr Phil Rutt
| Churchwardens: | Mrs Janet Dulledge | (Also on Deanery Synod) |
|---|---|---|
| Mr Paul Moseley | ||
| Secretary: | Mrs Elaine Cordner | |
| Treasurer: | Mr Chris Dulledge | (Honorary) |
| Retired Minister: | Reverend Lorraine Snape |
Elected members:
Mr John Meredith Mr Tony Moore Mr David Hodgson (resigned October 2024) Mr Peter Sherwood Ms Julia Jones Mr Nigel Sutton Mrs Jacqui Linford Mrs Brenda Wise (also on Deanery Synod)
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 2024.
Financial Review
Total receipts on unrestricted funds were £103,235. There were Restricted Funds donations for The Childrens Society (£887)
Regular planned giving through envelopes, bank transfers and the Parish Giving Scheme was stable, while we received significant sums for School and Ukraine appeals, a Thank Offering marking the end of our interregnum, and some large one-off donations. We are extremely tax efficient and are able to 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. Given the large amount expected for the imminent roof repair we have held back £6,583, which will be paid if we have sufficient funds after the roof repairs are complete.
This was a year of appeals, raising money for work in the Ukraine by PUMA (Plymouth Ukraine Medical Aid) who we also support with gifts for children and families, New Life School in Sarberia, Sarisbury Junior and Sarisbury Infant Schools, all of whom have expressed their gratitude.
The net result for the year was a surplus of receipts over payments of £34,764 on unrestricted funds, with a surplus also seen in the Restricted funds, being the money collected for The Childrens Society but not sent by the year end..
We carry reserves: the restricted funds are as in the accounts, with building funds required for repairs to the roof which allowed water in during the severe weather.
Reserves policy
It is PCC policy to maintain an uninvested 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 £12,571 meets this (there are also deposits that are available immediately). There are no fixed policies for investments.
St Pauls Sarisbury
Statement of Financial Activities
For the period from 01 January 2024 to 31 December 2024
| Unrestricted | Designated | Restricted | Endowment | Total | Prior year | |
|---|---|---|---|---|---|---|
| funds | funds | funds | funds | funds | total funds | |
| Receipts | ||||||
| Planned giving | 46,854 | 50 | — | — | 46,904 | 40,893 |
| Collections and other giving | 27,660 | — | 81 | — | 27,741 | 2,707 |
| Other trading activities | 3,681 | — | — | — | 3,681 | 2,595 |
| Other voluntary receipts | 5,080 | 5,385 | 807 | — | 11,271 | 8,822 |
| Gift Aid recovered | 9,517 | 188 | — | — | 9,705 | 9,013 |
| Investments | 391 | — | — | — | 391 | 344 |
| Other receipts | 1,928 | — | — | — | 1,928 | 255 |
| Receipts from church activities | 2,502 | — | — | — | 2,502 | 1,387 |
| Total receipts | 97,613 | 5,623 | 887 | — | 104,122 | 66,016 |
| Payments | ||||||
| Missionary and Charitable Giving | 2,650 | 5,670 | — | — | 8,320 | 3,412 |
| Parish Share | 32,000 | — | — | — | 32,000 | 37,722 |
| Clergy and Staffing costs | 8,871 | — | — | — | 8,871 | 8,322 |
| Church Running Expenses | 10,689 | — | — | — | 10,689 | 15,278 |
| Hall Running Costs | — | — | — | — | — | — |
| Church Repairs & Maintenance | 5,743 | — | — | — | 5,743 | 13,073 |
| Hall Repairs & Maintenance | 2,848 | — | — | — | 2,848 | 2,179 |
| New Building work | — | — | — | — | — | — |
| Total payments | 62,801 | 5,670 | — | — | 68,471 | 79,985 |
| Net income / (expenditure) resources before transfer | 34,812 | (48) | 887 | — | 35,652 | (13,969) |
| Transfers | ||||||
| Gross transfers between funds - in | 63 | 111 | — | — | 174 | 1,407 |
| Gross transfers between funds - out | (111) | (63) | — | — | (174) | (1,407) |
| Other recognised gains / losses | ||||||
| Gains / losses on investment assets | — | — | — | — | — | — |
| Gains on revaluation, fixed assets, charity's own use | — | — | — | — | — | — |
| Net movement in funds | 34,764 | — | 887 | — | 35,652 | (13,969) |
| Reconciliation of funds | ||||||
| Total funds brought forward | 28,795 | 4,230 | 2,800 | — | 35,826 | 49,795 |
| Total funds carried forward | 63,560 | 4,230 | 3,687 | — | 71,477 | 35,826 |
There may be minor discrepancies in the totals if the pence are not being shown
14 January 2025 Page 1
St Pauls Sarisbury
Analysis of income and expenditure Selected period: 01 January 2024 to 31 December 2024
| Total | |||||||
|---|---|---|---|---|---|---|---|
| Unrestricted | Designated | Restricted | Endowment | This year | Last year | ||
| Receipts | |||||||
| Planned giving | |||||||
| 0101 - Gift Aid - Bank | 38,315 | 50 | — | — | 38,365 | 38,610 | |
| 0110 - Gift Aid - Envelopes | — | — | — | — | — | — | |
| 0201 - Other planned giving | 8,539 | — | — | — | 8,539 | 2,283 | |
| Planned giving Totals | 46,854 | 50 | — | — | 46,904 | 40,893 | |
| Collections and other giving | |||||||
| 0301 - Loose plate collections | 1,591 | — | 81 | — | 1,672 | 1,836 | |
| 0401 - Regular gift days | — | — | — | — | — | — | |
| 0501 - One-off Gift Aid gifts | 26,069 | — | — | — | 26,069 | 871 | |
| Collections and other giving | 27,660 | — | 81 | — | 27,741 | 2,707 | |
| Totals | |||||||
| Other voluntary receipts | |||||||
| 0410 - Giving through church boxes | 9 | — | — | — | 9 | 85 | |
| 0510 - Gifts of quoted securities | — | — | — | — | — | — | |
| 0550 - Donations appeals etc | 4,071 | 5,385 | 807 | — | 10,262 | 8,237 | |
| 0701 - Legacies | — | — | — | — | — | — | |
| 0801 - Recurring grants | — | — | — | — | — | — | |
| 08A1 - Non-recurring one-off grants | 1,000 | — | — | — | 1,000 | 500 | |
| 0910 - Rummage sales etc | 1,091 | — | — | — | 1,091 | 524 | |
| 091A - Cafe Contributions | 2,010 | — | — | — | 2,010 | 1,691 | |
| 1220 - Bookstall sales - fund raising | — | — | — | — | — | — | |
| 1240 - Church hall lettings - fund raising | 580 | — | — | — | 580 | 380 | |
| 1250 - Magazine income - advertising | — | — | — | — | — | — | |
| 1260 - Parish magazine sales | — | — | — | — | — | — | |
| Other voluntary receipts Totals | 8,761 | 5,385 | 807 | — | 14,952 | 11,416 | |
| Gift Aid recovered | |||||||
| 0601 - Tax recoverable on Gift Aid | 9,517 | 188 | — | — | 9,705 | 9,013 | |
| 1001 - Dividends | — | — | — | — | — | — | |
| 1020 - Bank and building society interest | 391 | — | — | — | 391 | 344 | |
| 1030 - Rent from lands or buildings | — | — | — | — | — | — | |
| Gift Aid recovered Totals | 9,908 | 188 | — | — | 10,096 | 9,357 | |
| Other receipts | |||||||
| 0901 - Other funds generated | 1,928 | — | — | — | 1,928 | 255 | |
| 1310 - Insurance claims | — | — | — | — | — | — | |
| 1320 - Surplus - sales of fixed assets | — | — | — | — | — | — | |
| Other receipts Totals | 1,928 | — | — | — | 1,928 | 255 | |
| Receipts from church activities | |||||||
| 1101 - Fees for weddings and funerals | 2,452 | — | — | — | 2,452 | 1,322 | |
| 1210 - Bookstall sales to promote | — | — | — | — | — | — | |
| objectives | |||||||
| 1230 - Church hall lettings - objectives | 50 | — | — | — | 50 | 65 |
There may be minor discrepancies in the totals if the pence are not being shown
14 January 2025 Page 1
| Receipts from church activities Totals Receipts Grand totals |
Unrestricted Designated Restricted Endowment Total This year Last year |
|---|---|
| 2,502 2,502 — — — 1,387 |
|
| 97,613 5,623 887 — 66,016 104,122 |
|
| Payments Missionary and Charitable Giving 1801 - Giving to missionary societies — — — — — — 1830 - Giving - relief and development agencies — 2,620 — — 2,620 — 1850 - Home mission 2,650 3,050 — — 5,700 3,412 1870 - Secular charities — — — — — — 8,320 2,650 5,670 — — 3,412 Missionary and Charitable Giving Totals Parish Share 1901 - Stipends quota 32,000 — — — 32,000 37,722 1910 - Ministry parish share etc — — — — — — 32,000 32,000 — — — 37,722 Parish Share Totals Clergy and Staffing costs 2001 - Assistant staff costs 2,544 — — — 2,544 2,544 2050 - Salary of parish administrator 6,240 — — — 6,240 5,670 2101 - Working expenses of incumbent — — — — — — 2120 - Council tax — — — — — — 2130 - Parsonage house expenses — — — — — — 2140 - Water rates - vicarage — — — — — — 2145 - Parsonage - water — — — — — — 2150 - Vicar's telephone — — — — — — 2370 - Visiting speakers / locums 87 — — — 87 108 8,871 8,871 — — — 8,322 Clergy and Staffing costs Totals Church Running Expenses 1701 - Fees paid to fund raisers — — — — — — 1710 - Costs of applying for grants — — — — — — 1720 - Costs of stewardship campaign — — — — — — 1730 - Costs of fetes & other events 187 — — — 187 50 1740 - Investment management costs — — — — — — 2170 - Education — — — — — — 2201 - Parish training and mission 15 — — — 15 — 2301 - Church running - insurance 2,409 — — — 2,409 2,364 2310 - Church office - telephone 454 — — — 454 459 2320 - Organ / piano tuning 70 — — — 70 — 2330 - Church maintenance 915 — — — 915 168 2331 - Cleaning 1,548 — — — 1,548 1,627 2340 - Upkeep of services — — — — — — 2350 - Upkeep of churchyard — — — — — 140 2360 - Administration 2,486 — — — 2,486 4,805 2401 - Church running - electric 1,677 — — — 1,677 1,051 2410 - Church running - gas 858 — — — 858 4,564 2420 - Church running - water 68 — — — 68 50 2430 - Church running - oil — — — — — — 2440 - Church running - heating and lighting — — — — — — |
There may be minor discrepancies in the totals if the pence are not being shown
14 January 2025 Page 2
| Total | |||||||
|---|---|---|---|---|---|---|---|
| Unrestricted | Designated | Restricted | Endowment | This year | Last year | ||
| 2501 - Magazine expenses | — | — | — | — | — | — | |
| 2510 - Bookstall costs | — | — | — | — | — | — | |
| 2601 - Governance costs | — | — | — | — | — | — | |
| examination/audit fee | |||||||
| Church Running Expenses Totals | 10,689 | — | — | — | 10,689 | 15,278 | |
| Hall Running Costs | |||||||
| 2520 - Hall running - oil | — | — | — | — | — | — | |
| 2530 - Hall running - electricity | — | — | — | — | — | — | |
| 2540 - Hall running - gas | — | — | — | — | — | — | |
| 2550 - Hall running - insurance | — | — | — | — | — | — | |
| 2560 - Hall running - maintenance | — | — | — | — | — | — | |
| 2570 - Hall running - telephone | — | — | — | — | — | — | |
| 2580 - Hall running - water | — | — | — | — | — | — | |
| 2590 - Hall running - heating and lighting | — | — | — | — | — | — | |
| Hall Running Costs Totals | — | — | — | — | — | — | |
| Church Repairs & Maintenance | |||||||
| 2701 - Church major repairs - structure | 5,743 | — | — | — | 5,743 | 6,888 | |
| 2710 - Church major repairs - installation | — | — | — | — | — | — | |
| 2720 - Church interior and exterior | — | — | — | — | — | 6,185 | |
| decorating | |||||||
| Church Repairs & Maintenance | 5,743 | — | — | — | 5,743 | 13,073 | |
| Totals | |||||||
| Hall Repairs & Maintenance | |||||||
| 2801 - Hall + major repairs - structure | — | — | — | — | — | 384 | |
| 2820 - Hall + major repairs - installation | 2,848 | — | — | — | 2,848 | — | |
| 2830 - Hall + interior and exterior | — | — | — | — | — | 1,479 | |
| decorating | |||||||
| 2840 - Other PCC property upkeep | — | — | — | — | — | 316 | |
| Hall Repairs & Maintenance | 2,848 | — | — | — | 2,848 | 2,179 | |
| Totals | |||||||
| New Building work | |||||||
| 2901 - New building parsonage house | — | — | — | — | — | — | |
| 2910 - New building house for curate | — | — | — | — | — | — | |
| 2920 - New building Church | — | — | — | — | — | — | |
| 2930 - New building Hall | — | — | — | — | — | — | |
| New Building work Totals | — | — | — | — | — | — | |
| Payments Grand totals | 62,801 | 5,670 | — | — | 68,471 | 79,985 |
There may be minor discrepancies in the totals if the pence are not being shown
14 January 2025 Page 3
St Pauls Sarisbury
Balance Sheet detailed
| 31/12/2024 31/12/2023 As at As at |
||
|---|---|---|
| Current assets 12,571.22 6501: Lloyds Current Account 12,470.63 50,946.42 6502: Deposit Sweep Account 15,732.43 — 6505: Bank deposit account — 5,580.85 6508: Treasurer Account (Building work) 5,580.85 2,638.00 6510: CCLA (CBF) deposit account 2,638.00 — 6512: Cambridge & Counties — — 6514: Julian Hodge Bank — — 6516: United Trust Bank — — 6518: Manchester BS — 71,736.49 Total Current assets 36,421.91 Liabilities — 6601: Loans received — 259.00 6699: Agency collections 596.00 — Z04: Accounts Payable — 259.00 Total Liabilities 596.00 71,477.49 Net Asset surplus (deficit) 35,825.91 Reserves 35,651.58 Excess / (deficit) to date — 35,825.91 Z01: Starting balances 35,825.91 — Z03: Gains/(losses) on investment assets — 71,477.49 Total Reserves 35,825.91 63,559.55 Unrestricted 28,795.40 4,230.45 Designated 4,230.45 3,687.49 Restricted 2,800.06 — Endowment — Represented by Funds 71,477.49 35,825.91 Total |
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14 January 2025
Page 1
St Pauls Sarisbury
Statement of Assets and Liabilities (by fund) As at: 31 December 2024
| Balance | Previous balance |
|
|---|---|---|
| Cash at bank and in hand 6501: Lloyds Current Account General fund Unrestricted Vicar\ Desicretionary Designated New Build Restricted Decoration Restricted Ukraine Appeal Designated Thank Offering Designated Community Outreach Restricted Church Fabric Restricted K Cooper Children's Fund Restricted Buildings Development Designated Restoration Fund Restricted Vicarage Maintenance Restricted Agency collection Restricted St Barnabas Money Restricted Christingle Restricted Bishop Francis Appeal Restricted Families Worker Designated Families Worker Restricted Plant Sale Restricted 6502: Deposit Sweep Account General fund Unrestricted Vicar\ Desicretionary Designated New Build Restricted Buildings Development Designated Restoration Fund Restricted Vicarage Maintenance Restricted St Barnabas Money Restricted Christingle Restricted Families Worker Designated Families Worker Restricted 6505: Bank deposit account General fund Unrestricted New Build Restricted 6508: Treasurer Account (Building work) General fund Unrestricted New Build Restricted Buildings Development Designated Restoration Fund Restricted |
9,901 330 — 1,407 — — — — — — — — 46 — 887 — — — — 12,571 45,810 250 — 3,650 1,236 — — — — — 50,946 — — — 5,581 — — — 5,581 |
10,351 330 — 1,407 — — — — — — — — 383 — — — — — — 12,471 10,596 250 — 3,650 1,236 — — — — — 15,732 — — — 5,581 — — — 5,581 |
14 January 2025
Page 1
| Balance | Previous balance |
|
|---|---|---|
| 6510: CCLA (CBF) deposit account General fund Unrestricted Community Outreach Restricted Church Fabric Restricted K Cooper Children's Fund Restricted Cash at bank and in hand Investments 6512: Cambridge & Counties General fund Unrestricted Buildings Development Designated 6514: Julian Hodge Bank General fund Unrestricted Buildings Development Designated 6516: United Trust Bank General fund Unrestricted Buildings Development Designated 6518: Manchester BS General fund Unrestricted St Barnabas Money Restricted Families Worker Designated Families Worker Restricted Investments Agency accounts 6699: Agency collections Agency collection Restricted Agency accounts Creditors: Amounts falling due in one year 6601: Loans received General fund Unrestricted St Barnabas Money Restricted Z04: Accounts Payable General fund Unrestricted Families Worker Designated Creditors: Amounts falling due in one year |
2,268 370 — — 2,638 71,736 — — — — — — — — — — — — — — — 259 259 259 — — — — — — — |
2,268 370 — — 2,638 36,422 — — — — — — — — — — — — — — — 596 596 596 — — — — — — — |
14 January 2025
Page 2
Previous Balance balance
Grand Total
71,477 35,826
14 January 2025
Page 3
St. Paul, Sarisbury
Funds
| St. Paul, Sarisbury | St. Paul, Sarisbury | Funds | Funds | Funds | Funds | |||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Fund Description |
Current | Opening | Totals | |||||||||
| **Unrestricted ** | Restricted | Designated | Endowment | **Unrestricted ** | Restricted | Designated | Endowment | Current | Opening | Movement | ||
| GENERAL | General Fund | 63,560.05 | 28,795.40 | 63,560.05 | 28,795.40 | 34,764.65 | ||||||
| BUILD | Buildings Development | 3,650.45 | 3,650.45 | 3,650.45 | 3,650.45 | 0.00 | ||||||
| COMMUNITY | Community Outreach | 370.28 | 370.28 | 370.28 | 370.28 | 0.00 | ||||||
| FRANCIS | Bishop Francis Appeal | 0.00 | 0.00 | 0.00 | ||||||||
| CHRISTINGL | Christingle | 887.43 | 887.43 | 0.00 | 887.43 | |||||||
| REST | Restoration Fund | 1,235.82 | 1,235.82 | 1,235.82 | 1,235.82 | 0.00 | ||||||
| VIC | Vicar's Discretionary | 580.00 | 580.00 | 580.00 | 580.00 | 0.00 | ||||||
| VICARAGE | Vicarage Decoration | 0.00 | 0.00 | 0.00 | ||||||||
| DEC | Decoration | 1,406.96 | 1,406.96 | 1,406.96 | 1,406.96 | 0.00 | ||||||
| Totals | 63,560.05 |
3,073.53 | 3,650.45 | 0.00 | 28,795.40 | 2,186.10 | 3,650.45 | 0.00 | 71,690.99 | 36,038.91 | 35,652.08 |
INT)F.pfNI)I,:NI' [,:xAlI,F1I,s Rfi)OllT TO I'iir pcc or ST I)AUI.S' CIIUIICII SAIIISIIUIIY GREEN I report 011 tlie accoLints for the s'car eiicled 31 DecenibLr 2024, wlii cli Lll-e set OLIt on tlic anncxcd P¢igcs. IIL'spL'clii'e rcsponsil)ililics nf 11)e l)C'C 'ind In(lepL'ndcnt r.Xrfiniincr As mcnibcrs o f tlie PCC yoii al'e I'cspoiisiblc for Ilie prLpcll'LiI i on o f ilie <lCCOLlllts. You coiisidci. Iliat 1c n c2Lidit is not reciiii i-Ld loi- IIIIS )'Ccll' Lindei. scclioii 144(2} ol, Ilie Clicqritics Act 2011 (Ilic 2011 Act) or iIIL Cliiircli AccoiiiiliiigJ RegLi11c lioiis 2006 (tlie Rcg%Lilatioiis) <?Iid tliat cqn indLpciiolLlIt L.X1c llli IIL1tion is nLeoled. It is my rLspoiisibilit)' lo CXL2rniiic the accoiiiils uiider sccli on 145 of ilic ?0 I l Act; rollow ilie pi-occdiires11c id doiiin in tlic Geiic'ral dirLclioiis giivcn by tlie Charit}, Conimissionei-s sectioii 145{5) (b} ofilic 2011 Act. Lind slate whctlicr Pc2rtiCLIIIL r niL2ttcrs licive coiiie to 111)1 1c Iteiiti on. 114iSiS of Indcpendent r.iamincr's stlICent Nqy exani inL11ion ivcls C1L I'i-icd OLII iii c1CCOI'Llcliice ii'iih tlic CJciicral D i rcctions given by tlic Clic1riiy Comiiiissioii aiid tlic CIILlI-cli CJiiicIqL IILe 2006 cdilion. An exain ination incliidcs a rcvitiiv o f Ilic. accoiiiiling rcci)rd% kept by tlic PCC aiid a coiiiparisoii of tlic accoiiiits pre%eiit¢d ii'iili IIIOSL records. It c11so iiiclLidcs coiisiolercilion ot. 1( ny Lilliisiic11 iteiiis or d i sclosLiref i n iIiL ic CCOLintS, ciiid sccki ng exi)laiiatioiis fi'oiii IIIC 1111L n2L g7eiiient Loliilii IIILL CL)IiccI-ii iiigF cllly SLicII IllL1lters. Tlie pi-oceclLirLs iiiidei-lakcn do Iiot pi'oi'i dL ¢71 l ilic evi(ILiicc ili1¢ t ii'oiild bc rcqLii red i n Li ful I aiidit, and consequciiilli no opi iiioii is g7 IN'CII cqs to ,1]ell]er tlIL accoiiiils preseiit 'a Iriie and fair i'ieii diid tlic i-epoi-t is l i iii iled io iliose iiiatlcrs sLt oiit i n tlic st¢2tciiicnt bc]0,. Indepenclent ex1< miner s strfltL'mL'nt I n connection witli niy cxani i n?L li on, no niattci-s liave coiiie to my alteiition: ( l ) li liich giiies Inc rc¢2SOll<?blc caLise to bcl iciic tliat ill QL iiy niatLfiLg1 re8pLct ilic reqiiiremcnts to k.ecp acL'ouiitiiig recoi-ds i li £?ccord1c lice w'itli seclion l JO of tlie 2011 to prcpc1re c1CCOLiiils, Ivliicli c1CCOI'd i¥:1 Ili tliese c1CCOlllltiiin rccoi'ds liaife iiot bcLii Incl. or (2) to ivliicli, in Iiiv opi11 ioll, LiItLnl ioii slioiil(I be dr<1K¥llI iii ordci. lo eiiabl e a pi'Liper uiiderslaiidiiin of tlie accoiints lo be reL1cI)cd. D kl CRf.AI. F C A Flail FIoLise 51L Liiile Jlai-k F1( rm Road Seoensii'ortli West 1)015 5SJ Ls IOL