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2021-03-31-accounts

CENTRAL VINEYARD NORTHAMPTON

(CHARITY NUMBER 1165184)

CENTRAL VINEYARD NORTHAMPTON CHARITY NUMBER: 1165184

TRUSTEES’ REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2021

1

CENTRAL VINEYARD NORTHAMPTON

(CHARITY NUMBER 1165184)

TRUSTEES REPORT

THE TRUSTEES PRESENT THEIR ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2021.

REFERENCE AND ADMINISTRATIVE DETAILS

Trustees: Revd Stephen Gee Mrs Susanne Van Rooyen Mr Andrew Reid Mr Chris Evans Registered Charity Number: 1165184 Registered Office: Central Vineyard Northampton 42 Sheep Street Northampton NN1 2LZ Bankers: CAF Bank 25 Kings Hill Ave Kings Hill West Malling ME19 4JQ Independent Examiner: Shanoj Injipparambili Unnikrishnan 39 Dulverton Road Northampton NN3 3AZ Website: www.centralvineyard.co.uk

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CENTRAL VINEYARD NORTHAMPTON

(CHARITY NUMBER 1165184)

STRUCTURE, GOVERNANCE AND MANAGEMENT

GOVERNING DOCUMENT

Central Vineyard Northampton is a Charitable Incorporated Organisation. Charity Registration No. 1165184.

ORGANISATIONAL STRUCTURE

The day to day running of the church is delegated to the pastoral and administrative staff led by the Lead Pastors, Revd Stephen & Tammy Gee. Stephen Gee is also a trustee.

APPOINTMENT OF TRUSTEES

A new trustee may be appointed by a resolution of the Trustees passed at a meeting of Trustees at which there is a majority of the Trustees present and such resolution shall be recorded in the minutes and signed by the new Trustee and by the chairman of the meeting and such records shall be conclusive evidence of his / her appointment.

RELATIONSHIP WITH VINEYARD CHURCHES UK & IRELAND

Central Vineyard Northampton is a member of Vineyard Churches UK & Ireland, (Charity No. 1099748) which functions as a resource for similar churches. In particular, they provide significant resources, training and pastoral oversight. Membership also allows Stephen & Tammy Gee to be a licensed accredited pastors who has a right to use the trademarked “Vineyard” name.

The association provides pastoral care for the Lead Pastors and family, and an external reference concerning church affairs and doctrine. Steve & Tammy Gee also have some trans-local Leadership and serve Vineyard Churches UK & Ireland as Regional Leaders for the Midlands and North of England helping to overseeing 33 other Vineyard churches. Central Vineyard Northampton grants 5% of its annual unrestricted income to Vineyard Churches UK & Ireland.

LEADERSHIP STRUCTURE

Central Vineyard Northampton has four areas of leadership which overlap under the overall direction of the Lead Pastors. Each area has distinct responsibilities in order to take adequate care of each church member and continue ongoing outward ministry to benefit the community. The leadership structure and responsibilities are as follows:

Staff & Leadership Team

oversee key areas of ministry.

Trustees

the Central Vineyard Trust Deed. Further Responsibilities include:

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CENTRAL VINEYARD NORTHAMPTON

(CHARITY NUMBER 1165184)

Group Leaders

Group leaders are the pastoral carers of the church, so they provide “one to one” pastoral care for church members. They also help teach and train church members in a life of following Jesus (i.e, the Christian Faith).

Ministry Co-ordinators

To manage the ministry areas of the Church:

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CENTRAL VINEYARD NORTHAMPTON

(CHARITY NUMBER 1165184)

OUR VISION

Our vision is to be a community following Jesus, joining God in the renewal of all things; for us this begins in our lives and the communities in which we live, work and play. We want to see our county, our homes, our workplaces and our local neighbourhoods becoming all that God created and intended them to be. We long for people not just to attend church, but to be the church. Recognising that God has placed within each of us gifts, passions and abilities to see God’s Kingdom come on earth, as it is in Heaven.

Our desire is to create a church environment that is both gathered and scattered. As we gather we meet to celebrate all that Jesus is doing in and through us. We are then empowered by the Holy Spirit and scattered to share and show the good news of His Kingdom and bring life wherever we find ourselves. Therefore our church doesn’t just exist for itself, it exists to declare the glory and heart of God to the world around us. Seeing people transformed into passionate, engaged followers of Jesus, where the places they inhabit thrive.

As a result our six key areas of focus are as follows:

1. Prayer that fuels Mission

The most fundamental way we can cooperate with God in seeing His renewal come to our county is through prayer. The prayer Jesus gave us is, in part, ‘Your Kingdom come, Your will be done; on Earth as it is in Heaven.’ The spirit of this prayer is repeated in all sorts of contexts in our community. ‘…in Northamptonshire as it is in Heaven’; ‘…in my town as it is in Heaven’; ‘…in my office as it is in Heaven’; ‘…in my school as it is in Heaven’. As a church family, we are committed to praying for the spiritual renewal of all things, whilst seeking the peace and prosperity of our county (Jeremiah 29:7).

2. Networks & Neighbourhoods

We want to bring life to Northamptonshire and the surrounding area, so we can see Jesus impact and transform the various spheres where we exist. It could be our workplace, our school, our campus, the street we live on or the people we identify with the most. We want to see a transformation take place as ordinary people plant seeds of the Kingdom in the various communities, networks and neighbourhoods across our county.

3. Apprenticeship to Jesus

We want to help ordinary men and women become passionate and effective followers of Jesus. Our aim is to be disciples or apprentices of Jesus that go on to reproduce ourselves in others (Matt 28: 19-20, 1 Cor 11:1). We want to keep the scriptures central to that process and be the kind of people who do what the scriptures say (James 1:22). Apprenticeship to Jesus is about being intentional about what we do, engaging in habits and practices that help us to grow and become more like Him.

4. Cultural Impact

We have the opportunity to train and equip individuals who will go and impact the culture around them. We want to release men and women to do the works of the Kingdom right where they are; in business, in education, in healthcare, in the social sector, in politics, in the arts and in media. We aim to raise up those with a passion to transform and release the culture of heaven in our communities, universities, schools, workplaces and neighbourhoods.

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CENTRAL VINEYARD NORTHAMPTON

(CHARITY NUMBER 1165184)

5. Justice & Compassion

God calls us to ‘act justly, love mercy and to walk humbly’ (Micah 6:8) – We are to seek justice and address issues of poverty in our communities. We want to live with open hearts and hands towards the poor, disadvantaged and broken, as we continually look for God-given opportunities to serve those most in need. We recognise the privilege we enjoy (even though most of us would not consider ourselves to be wealthy) and we want to steward that privilege on behalf of others by seeking the good of all people, especially those who are marginalised or without an advocate. We are endeavouring to create a community where “justice rolls down like waters, and righteousness like an ever-flowing stream” (Amos 5:24).

6. The Next Generation

Our children and young people aren’t just the church of tomorrow, they are the church of today – but we know what we invest now will bear fruit in the future. We want to have environments where our children and young people can thrive in their pursuit and follower-ship of Jesus. Where they can fall passionately in love with him and discover the cause of his Kingdom for themselves.

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CENTRAL VINEYARD NORTHAMPTON

(CHARITY NUMBER 1165184)

THE CHARITABLE OBJECTIVES OF CENTRAL VINEYARD NORTHAMPTON

The activities of Central Vineyard Northampton can be summarised as follows:

The trustees believe that Central Vineyard Northampton complies with the Charities Commission’s guidance on public benefit and in particular, the specific guidance on charities for the advancement of religion.

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CENTRAL VINEYARD NORTHAMPTON

(CHARITY NUMBER 1165184)

ACHIEVEMENTS AND PERFORMANCE

In planning the charity’s activities the Trustees have given consideration to the guidance provided by the Charity Commission on ‘public benefit’ issued in December 1998.

1. Sunday Gatherings

Throughout 2020 and 2021 our activities where dominated by the restrictions set out by Central Government in response to the Covid-19 Pandemic. From March 2020 churches and places of worship were required to cease meeting in-person to help suppress the spread of the virus. As a church we moved all our worship, teaching and children / youth ministry online. Initially this was in a pre-recorded format, with staff, leaders and other volunteers recording their individual segments in their own home, with a small team of video editors bringing it all together every week.

On the forth Sunday of each month we gathered online in our various church locations in Northampton, Wellingborough, Kettering and Raunds.

us to live-stream worship and teaching from our building every Sunday from March 2021. Alas by the end of the financial year we remained unable to gather in-person as a church.

no doubt we have lost members, who have either moved away from he area, moved on from the church or who are unsure about gathering again in a room with other people. But we have also connected with new people during the year, and we even managed to host an online baptism, for a member of the church based in Kettering.

2. Groups

Our Groups also moved online, making use of video conferencing software like Zoom and Google Meet and during this time we continued to see between 50% - 60% of those who attend the church become part of an Online Group. We found many people grew tired of using these platforms as the year progressed, and so as restrictions changed, some opted to meet in gardens and other outside areas as guidance allowed.

3. Re:store Northampton

The compassion charity Re:store Northampton (Charity no,1154625), which is a charity set up by Central Vineyard Northampton, continued to operate and make full use of our building, with our main auditorium space become an emergency Food Bank packing and distribution hub, as we sought to serve some of the most vulnerable families and individuals during the pandemic.

In total through the Northampton Food Bank we gave out 1,445 parcels between April 2020 and March 2021. The first week in April was the busiest week during the whole year, with a total of 76 food parcels across that week. This comprised of 174 mouths fed. (104 adults and 70 children).

4. Grants

During the year Central Vineyard Northampton gave £9,966 to Vineyard Churches UK & Ireland (Charity No. 1099748).

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CENTRAL VINEYARD NORTHAMPTON

(CHARITY NUMBER 1165184)

5. Employment

During this year Central Vineyard employed twelve members of staff: Stephen Gee, Lead Pastor Tammy Gee, Lead Pastor Pete Willis, Associate Pastor Michelle Newstead, Assistant Pastor Kate Adams, Assistant Pastor (Families, Children and Youth) Charly Robinson, Assistant Pastor (Youth Northampton) Sarah Story, Assistant Pastor (Kids Northampton) Steven Scott, Assistant Pastor (Worship/Video Production) Liz Harris, Assistant Pastor (Kid & Youth Raunds) Sandra Willetts, Site Pastor (Raunds) Esther Veal, Finance Manager

*Part of Michelle’s employment is in support of Steve & Tammy in their role as Regional Leaders for Vineyard Church UK & Ireland. Eight hours of Esther’s time is a secondment to Re:store Northampton working as the Finance Manager.

6. Building Development

During the year we went through with plans to redevelop the reception area of 42 Sheep Street, making the building more accessible to disabled users, this included the installation of a platform lift, making every level of the property accessible.

7. Re-structuring Post Covid

We also began to reimagine what our structure as a church might look like post Covid-19. Especially as we continue to understand what it means for us to continue to be a church that meets in multiple geographical locations.

As we started this reimagining process, we felt led to shift our structure. Our plan is to move away from being defined as 'one church in multiple locations' and move towards what we are describing as 'a family of churches'. We believe this transition will help to simplify our structure, it will give each church location more local autonomy and it will enable us to go further than we've previously imagined, while remaining rooted in the conviction that we are better together than we are alone.

seeking to learn together, share resources and collaborate, with a renewed commitment of planting even more healthy reproducing churches.

This transition starts with our plans for the Kettering site to become Kettering Vineyard in April 2021.

Summary

The Trustees consider that they have complied with section 4 of the Charities Act 2006 and that the church and its membership are meeting the charitable objectives that were determined when the church was formed. As it grows, it is expected that the church’s community will have further opportunities to increase its activity and influence.

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CENTRAL VINEYARD NORTHAMPTON

(CHARITY NUMBER 1165184)

FINANCIAL REVIEW

Financial Performance

Our funds primarily come from gifts and offerings by members of the church as part of their act of worship. We also received funds through grants made toward the different projects we run.

Income for the year was £348,599 (2019-20 £333,768).

Expenditure for the year was £250,692 (2019-20 £264,662).

The Trustees have considered the level of reserves they wish to retain, appropriate to the charity's needs. This Is based on the charity's size and the level of financial commitments held. The Trustees aim to ensure the charity will be able to continue to fulfil its charitable objectives even if there is a temporary shortfall in Income or unexpected expenditure. The Trustees will endeavour not to set aside funds unnecessarily.

I ndependent Examiner

Shanoj Injipparambili Unnikrishnan has agreed to offer himself as Independent Examiner of Central Vineyard Northampton.

Approval of Accounts

The accounts were approved on behalf of the Trustees on

----- Start of picture text -----
19/12/21
___ ___
Stephen Gee Date
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Senior Pastor and Trustee

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CENTRAL VINEYARD NORTHAMPTON

(CHARITY NUMBER 1165184)

STATEMENT OF FINANCIAL ACTIVITIES FOR THE PERIOD ENDED 31ST MARCH 2021

Income from:
Donations and Legacies:
Note 3
Total Income
Expenditure On:
Charitable Activities
Note 4
Total Payments
Net Income/(Expenditure)
Total funds Brought Forward
Total funds Carried Forward at 31st
March 2021		 Unrestricted
Funds
-£-
312,931
312,931
Unrestricted
Funds
-£-
247,081
247,081
65,850
91,327
157,177		 Restricted
Funds
-£-
35,668
35,668
Restricted
Funds
-£-
3,612
3,612
32,056
325,858
357,915		 Total
2021
-£-
348,599
348,599
Total
2021
-£-
250,692
250,692
97,906
417,186
515,092		 Total
2020
-£-
333,768
333,768
Total
2020
-£-
264,662
264,662
69,106
348,080
417,186

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CENTRAL VINEYARD NORTHAMPTON

(CHARITY NUMBER 1165184)

BALANCE SHEET AS AT 31ST MARCH 2021

Unrestricted
funds
-£-		 Restricted
funds
-£-		 Total
2021
-£-		 Total
2020
-£-
656,273
13,002
75,220
88,222
(39,070)
49,152
705,424
(288,238)
417,186
325,859
91,327
417,186
Fixed Assets
Tangible Assets
719,062 719,062
Current Assets
Debtors
Cash at Bank
Total Current Assets
12,332
75,855		 679 13,011
75,855
88,866
88,187 679
Creditors
Creditors: amounts falling due within
one year
Net current assets/(liabilities)
Total assets less current
liabilities
(4,596)
83,591
83,591		 (27,335)
(26,656)
692,406		 (31,932)
56,935
775,995
Creditors: amounts falling due after
one year
Total net assets or liabilities		 (260,902)
431,504		 (260,902)
515,092
83,591
Funds of the Charity
Restricted funds
Unrestricted funds
Total Funds
357,915 357,915
157,177
515,092
157,177
157,177 357,915

Approved by the Trustees on ______ and

Signed on their behalf by ______, Trustee

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CENTRAL VINEYARD NORTHAMPTON

(CHARITY NUMBER 1165184)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2021

1. BASIS OF PREPARATION

1.1 Basis of Accounting

The accounts have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014, the Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland (FRS102) and with the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS 102.

modified to include certain items at fair value. The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest £.

1.2 Going Concern

material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern.

2. ACCOUNTING POLICIES

2.1 Recognition of Income

All incoming resources are included in the Statement of Financial Activities (SoFA) when the charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably and it is probable that the income will be received. For donations to be recognised the charity will have been notified of the amounts and the settlement date in writing. If there are conditions attached to the donation and this requires a level of performance before entitlement can be obtained then income is deferred until those conditions are fully met or the fulfilment of those conditions is within the control of the charity and it is probable that they will be fulfilled.

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CENTRAL VINEYARD NORTHAMPTON

(CHARITY NUMBER 1165184)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2021 (CONT.)

2.2 Recognition of Expenditure

aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is

probable that the settlement will be required and the amount of the obligation can be measured reliably. It is categorised under the following heading:

and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended. Depreciation has not been charged on the Building, because in the opinion of the Trustees, the residual value of the asset is not less than the original cost price. Minor fixed assets are only capitalised and depreciated for single items valued above £1,000 as follows:-

basis over their expected useful life, at the following rates:

10%

2.4 Debtors and Creditors

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure.

2.5 Provisions for Liabilities

A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date

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CENTRAL VINEYARD NORTHAMPTON

(CHARITY NUMBER 1165184)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2021 (CONT.)

3. Analysis of Income

Unrestricted
funds
-£-		 Restricted
income funds
-£-		 Total funds
2021
-£-		 Total funds
2020
-£-
Donations & legacies:
Donations and gifts
Gift Aid
General grants provided by
government/other charities
Membership subscriptions
and sponsorships which
are in substance donations
Total
264,244
48,687		 28,965
6,481		 293,208
55,168		 280,698
50,780
223
35,668		 223
348,599		 2,290
312,931 333,768
Total Income 312,931 35,668 348,599 333,768

4. Analysis of Expenditure

Unrestricted
funds
-£-		 Restricted
income funds
-£-		 Total funds
2021
-£-		 Total funds
2020
-£-
Expenditure on
charitable activities
Staff Costs
Pastoral Costs
Operational Costs
Management &
Administration
Ministry Costs
Outreach & Giving Costs
Community Choir
Total expenditure on
charitable activities
190,102
3,783
26,500
9,025
5,581
12,090		 190,102
3,783
27,814
9,025
5,581
14,968
(580)
250,692		 160,252
11,263
44,316
10,517
21,053
14,936
2,323
1,314
2,878
(580)
3,612
247,081 264,662
Total Expenditure 247,081 3,612 250,692 264,662

15

CENTRAL VINEYARD NORTHAMPTON

(CHARITY NUMBER 1165184)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2021 (CONT.)

5. Net income/(expenditure) for the year

This is stated after charging:
Independent examiner’s fees		 2021
-£-
380
380		 2020
-£-
373
373

6. Staff Costs

2021
-£-
186,401
3,701
190,102		 2020
-£-
156,512
3,740
160,252
Salaries
Gross salary
Other costs
Pension Costs
Total

scheme in place for Church employees.

None of the trustees received any fees for their services as Trustees. S Gee is a Trustee and also engaged in Ministry for the Church, for which he received remuneration, £31,320 (2019-20 £30,520) during the period. S. Gee was also reimbursed for expenses incurred whilst performing his duties for the church totalling £189 (2019-20 £1,552) during the period.

T. Gee wife of S. Gee was paid a salary of £24,480 (2019-20 £16,000) during the year.

An analysis of the average numbers of full-time equivalent permanent employees is as follows:

2020/21 Number 2019/20 Number
Pastoral 5 4.3
Administrative 0.6 1.9
Total 5.6 6.2

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CENTRAL VINEYARD NORTHAMPTON

(CHARITY NUMBER 1165184)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2021 (CONT.)

7. Tangible Fixed Assets

Freehold Land
& Buildings
-£-		 Fixtures &
Fittings
-£-		 Total
-£-
659,388
64,104
-
723,492
3,115
1,314
-
4,429
719,062
656,273
2020
-£-
13,002
Cost
At the beginning of the period
Additions
Disposals
646,246
64,104
-		 13,142
-
31st March 2021 710,349 13,142
Depreciation
At the beginning of the period
Charge for the year
on disposals
-
-
-		 3,115
1,314
-
31st March 2021 - 4,429
Net Book Value
31st March 2021 710,349 8,713
8. Debtors
At the beginning of the period
Prepayments and accrued income
Total		 646,246 10,027
2021
-£-
13,011
13,011
13,002

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CENTRAL VINEYARD NORTHAMPTON

(CHARITY NUMBER 1165184)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2021 (CONT.)

9. Creditors Amounts falling due within one
year
2021
-£-
2020
-£-
22,335
21,730
5,000
5,000
4,596
12,340		 Amounts falling due within one
year
2021
-£-
2020
-£-
22,335
21,730
5,000
5,000
4,596
12,340		 Amounts falling due after more than
one year
2021
-£-
2020
-£-
240,902
263,238
20,000
25,000
-
-		 Amounts falling due after more than
one year
2021
-£-
2020
-£-
240,902
263,238
20,000
25,000
-
-
Bank loans and
overdrafts
Other loans
Accruals and
deferred income
Total
31,932 39,070 260,902 288,238

10. Cash at bank and in hand

. 2021
-£-
75,855
75,855		 2020
-£-
75,220
Cash at bank and on
hand
Total
75,220

11. Analysis of charitable funds

1st April 2020
-£-		 Income
-£-		 Expenditure
-£-		 31st March 2021
-£-
General
Designated Region
Totals		 84,108
7,219
91,327		 306,931
6,000
312,931		 241,579
5,502
247,081		 149,460
7,717
157,177

Name of unrestricted fund Description, nature and purposes of the fund

General fund Designated funds:

The ‘free reserves’ after allowing for all designated funds. Region fund for costs incurred due to Regional work.

18

CENTRAL VINEYARD NORTHAMPTON

(CHARITY NUMBER 1165184)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2021 (CONT.)

Analysis Of Movements In Restricted Funds

1st April 2020
-£-		 Income
-£-		 Expenditure
-£-		 31st March 2021
-£-
Building
Laptop
Kettering Fund
Community Choir
Totals		 325,651 32,519
2,878
49
223
35,668		 1,314
2,878		 356,856
0
49
1,010
208
325,859		 (580)
3,612
357,915

Name of restricted fund Description, nature and purposes of the fund

Building To purchase and refurbish the church building. Community Choir Set up in 2016 to bring community into the building to sing.

19

Independent Examlner's Report on the Trustees of Central Vlneyard I report on the accounts ol Central Vin8yard for the period ended 31 March 2021 which are set out on the pages 11 to 19. Respectlve responslbllltles of Irustees and examlner The charity's trustees are responsible lor the preparation of the accounts. The charity's Irusl8es consider Ihat an audit is not required for this year under section 144 of th8 Charities Act 2011 {'Ihe Charities Act") and that an ind8pend8nt 8xamination is ne8ded. It is my responsibility to.. examine Ihe accounts under section 145 ot the Charities Acl, to follow the procedures laid down in the general Directions given by tha Charity Commission (under seclion 145{5)Ibl of the Charities Act, and to stat8 wh81her particular matters have come to my attenlion. Basls ol Independent examlner'8 8tatement My 8xamination was carried out in accordance with general Directions giv8n by the Charity Commission. An examination includes a review of the accounting records kept by the charity and comparison of the accounts presented with those records. 11 also includes consideration ol any unusual items or disclosures in the accounts, and seeking explanations Irom the Iruslè8S concerning any such matters. The procedures undertaken do not provid8 all the evidence that would be required in an audit, and consequently no opinion is given as lo whether th8 accounls present a 'true and fair. view and the report is limi18d lo those matters sel out in the statem8nt below. Independent examlner'8 Statemenl In connection wilh my examination, no material matters have come to my attention: which giv8s me cause to believe thal in, any material respect, the requirements.. to keep accounting records in accordance wlth secllon 130 of the Charilles Act.. and lo prepare accounts which accord th8 accounling records and comply with the account requirements of Ihe Charities Act have nol been met., or to which. in my opinion, attention should be drawn In order to enable a proper understanding of the accounts to be reached. Shanoj Injipparambili Unnikrishnan 39 Dulverton Road Northampton NN3 3AZ Date.. 3 1. 01 21