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2022-03-31-accounts

CENTRAL VINEYARD NORTHAMPTON

(CHARITY NUMBER 1165184)

CENTRAL VINEYARD NORTHAMPTON CHARITY NUMBER: 1165184

TRUSTEES’ REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2022

CENTRAL VINEYARD NORTHAMPTON

(CHARITY NUMBER 1165184)

TRUSTEES REPORT

THE TRUSTEES PRESENT THEIR ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2022.

REFERENCE AND ADMINISTRATIVE DETAILS

Trustees: Revd Stephen Gee
Mrs Susanne Van Rooyen (retired Nov 2022)
Mr Andrew Reid (retired Nov 2022)
Mr Chris Evans
Dr Dan Walter (appointed Nov 2022)
Miss Samantha Rajagopal (appointed Nov 2022)
Registered Charity Number: 1165184
Registered Offce: 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

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 Founding Pastors, Revd Steve & 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 Steve & 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 North, Midlands and East of England helping to overseeing 36 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:

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 member. 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:

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.

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.

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.

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. A Year of Recovery & Transition

The year started with a focus on recovery following the more extreme measures brought on by the Covid-19 pandemic. In April 2021 we were able to welcome a small number of people back in to our Northampton building, although everyone had to maintain social distancing and wear face coverings. These services were also live streamed with the majority of members continuing to connect with us online. The following month in May 2021 we were also able to reopen our Raunds site, with the same measure, following Raunds Parish Council’s decision to reopen the Saxon Hall for public hire.

were released to become an independent church plant, led by David & Elaine Roberts. Following this we announced the retirement of Sandra Willits, who had led the Raunds site (formally Raunds Community Church). We also took the difficult decision to close the Wellingborough site permanently resulting in Tom & Ashleigh Nicholson (who had led the site) accepting an invitation to take over the leadership in Raunds, which subsequently relaunched as Nene Valley Vineyard in September 2021.

as Lead Pastors of Central Vineyard, to pursue a call to plant a new Vineyard church in the neighbouring city of Milton Keynes. The original plan was to appoint a new Lead Pastors of Central Vineyard by January 2022, sadly no suitable candidate were appointed.

As a result of this Steve & Tammy will remain the licensed pastors Central Vineyard, as well as adopting a new role as Founding Pastors, giving oversight to our new structure. In their absence from the Lead role in Northampton they will be appointing a Leadership Team to take care of the day to day pastoral and operational needs of the church. This will take affect from July 2022 and will remain in place for at least 18 months, while it is discern who might become the next Licensed Pastors.

2. CV Family of Churches

'one church in multiple locations' and move towards what we are now describing as the ‘CV 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.

As of March 2022 our new structure is as followed:

CENTRAL VINEYARD NORTHAMPTON

(CHARITY NUMBER 1165184)

3. Sunday Gatherings

Slowly over the year attendance on Sundays has started to rebuilding, with most restrictions being lifted by March 2022. As we started to see people return to in-person gatherings, there is no doubt we have lost members, who have either moved away from the area or moved on from the church. But we have also connected with new people during the year as restrictions were lifted.

4. Groups

Most of our Groups returned to in-person and we continue to see between 50% to 60% of those who attend the church become part of a Group.

5. Grants

During the year Central Vineyard Northampton gave £13,357.56 to Vineyard Churches UK & Ireland (Charity No. 1099748).

6. Employment

During this year Central Vineyard employed 11 members of staff: Stephen Gee, Lead / Founding Pastor Tammy Gee, Lead / Founding 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) Liz Harris, Assistant Pastor (Kid & Youth Raunds/Nene Valley Vineyard) Sandra Willetts, Site Pastor (Raunds - now retired) Tom Nicholson, Pastor (Raunds/Nene Valley Vineyard) 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.

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.

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 £281,498 (2020-21 £348,599).

Expenditure for the year was £295,853 (2020-21 £250,692).

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 -----
30/01/23
___ ___
Stephen Gee Date
Founding Pastor and Trustee
----- End of picture text -----

CENTRAL VINEYARD NORTHAMPTON

(CHARITY NUMBER 1165184)

STATEMENT OF FINANCIAL ACTIVITIES FOR THE PERIOD ENDED 31ST MARCH 2022

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 2022		 Unrestricted
Funds
-£-
266,736
266,736
Unrestricted
Funds
-£-
274,111
274,111
-7,376
91,327
83,952		 Restricted
Funds
-£-
14,762
14,762
Restricted
Funds
-£-
22,134
22,134
-7,372
325,858
318,486		 Total
2022
-£-
281,498
281,498
Total
2022
-£-
296,245
296,245
-14,748
417,186
402,438		 Total
2021
-£-
348,599
348,599
Total
2021
-£-
250,692
250,692
97,906
417,186
515,092

11

CENTRAL VINEYARD NORTHAMPTON

(CHARITY NUMBER 1165184)

BALANCE SHEET AS AT 31ST MARCH 2022

Unrestricted
funds
-£-		 Restricted
funds
-£-		 Total
2022
-£-		 Total
2021
-£-
719,062
13,011
75,855
88,866
(31,932)
56,935
775,995
(260,902)
515,092
357,915
157,177
515,092
Fixed Assets
Tangible Assets
717,748 717,748
Current Assets
Debtors
Cash at Bank
Total Current Assets
10,635
38,163		 8 10,643
38,163
48,806
48,798 8
Creditors
Creditors: amounts falling due within
one year
Net current assets/(liabilities)
Total assets less current
liabilities
(5,305)
43,493
43,493		 (27,958)
(27,950)
689,798		 (33,263)
15,543
733,291
Creditors: amounts falling due after
one year
Total net assets or liabilities		 (232,945)
456,853		 (232,945)
500,345
43,493
Funds of the Charity
Restricted funds
Unrestricted funds
Total Funds
350,543 350,543
149,802
500,345
149,802
149,802 350,543

Approved by the Trustees on ______ and 30/01/23

Signed on their behalf by ______, Trustee

12

CENTRAL VINEYARD NORTHAMPTON

(CHARITY NUMBER 1165184)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2022

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.

13

CENTRAL VINEYARD NORTHAMPTON

(CHARITY NUMBER 1165184)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2022 (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

14

CENTRAL VINEYARD NORTHAMPTON

(CHARITY NUMBER 1165184)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2022 (CONT.)

3. Analysis of Income

Unrestricted
funds
-£-		 Restricted
income funds
-£-		 Total funds
2022
-£-		 Total funds
2021
-£-
Donations & legacies:
Donations and gifts
Gift Aid
General grants provided by
government/other charities
Membership subscriptions
and sponsorships which
are in substance donations
Total
222,812
43,923		 11,757
2,394		 234,570
46,317		 293,208
55,168
611
14,762		 611
281,498		 223
266,736 348,599
Total Income 266,736 14,762 281,498 348,599

4. Analysis of Expenditure

Unrestricted
funds
-£-		 Restricted
income funds
-£-		 Total funds
2022
-£-		 Total funds
2021
-£-
Expenditure on
charitable activities
Staff Costs
Pastoral Costs
Operational Costs
Management &
Administration
Ministry Costs
Outreach & Giving Costs
Community Choir
Total expenditure on
charitable activities
197,523
5,495
36,854
8,408
11,429
14,402		 197,523
5,495
58,790
8,408
11,429
14,402
198
296,245		 190,102
3,783
27,814
9,025
5,581
14,968
-580
21,936
198
22,134
274,111 250,692
Total Expenditure 274,111 22,134 296,245 250,692

15

CENTRAL VINEYARD NORTHAMPTON

(CHARITY NUMBER 1165184)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2022 (CONT.)

5. Net income/(expenditure) for the year

This is stated after charging:
Independent examiner’s fees		 2022
-£-
390
390		 2021
-£-
380
380

6. Staff Costs

2022
-£-
193,044
4,480
197,523		 2021
-£-
186,401
3,701
190,102
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, £32,136 (2020-21 £31,320) during the period. S. Gee was also reimbursed for expenses incurred whilst performing his duties for the church totalling £1,568 (2020-21 £189) during the period.

T. Gee wife of S. Gee was paid a salary of £24,970 (2020-21 £24,480) during the year.

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

2021/22 Number 2020/21 Number
Pastoral 5 5
Administrative 0.6 0.6
Total 5.6 5.6

16

CENTRAL VINEYARD NORTHAMPTON

(CHARITY NUMBER 1165184)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2022 (CONT.)

7. Tangible Fixed Assets

Freehold Land
& Buildings
-£-		 Fixtures &
Fittings
-£-		 Total
-£-
723,492
-
-
723,492
4,429
1,314
-
5,743
717,748
719,062
2021
-£-
13,011
Cost
At the beginning of the period
Additions
Disposals
710,349
-
-		 13,142
-
31st March 2022 710,349 13,142
Depreciation
At the beginning of the period
Charge for the year
on disposals
-
-
-		 4,429
1,314
-
31st March 2022 - 5,743
Net Book Value
31st March 2022 710,349 7,399
8. Debtors
At the beginning of the period
Prepayments and accrued income
Total		 710,349 8,713
2022
-£-
10,643
10,643
13,011

17

CENTRAL VINEYARD NORTHAMPTON

(CHARITY NUMBER 1165184)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2022 (CONT.)

9. Creditors Amounts falling due within one
year
2022
-£-
2021
-£-
22,958
22,335
5,000
5,000
5,305
4,596		 Amounts falling due within one
year
2022
-£-
2021
-£-
22,958
22,335
5,000
5,000
5,305
4,596		 Amounts falling due after more than
one year
2022
-£-
2021
-£-
217,945
240,902
15,000
20,000
-
-		 Amounts falling due after more than
one year
2022
-£-
2021
-£-
217,945
240,902
15,000
20,000
-
-
Bank loans and
overdrafts
Other loans
Accruals and
deferred income
Total
33,263 31,932 232,945 260,902

10. Cash at bank and in hand

. 2022
-£-
38,163
38,163		 2021
-£-
75,855
Cash at bank and on
hand
Total
75,855

11. Analysis of charitable funds

1st April 2021
-£-		 Income
-£-		 Expenditure
-£-		 31st March 2022
-£-
General
Designated Region
Totals		 149,460
7,717
157,177		 258,736
8,000
266,736		 267,767
6,344
274,111		 140,428
9,374
149,802

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 2022 (CONT.)

Analysis Of Movements In Restricted Funds

1st April 2021
-£-		 Income
-£-		 Expenditure
-£-		 31st March 2022
-£-
Building
Bless Nicholsons
GCV Fund
Kettering Fund
Community Choir
Totals		 356,856
0		 1,740
3,177
7,356
1,878
611
14,762		 9,476
3,177
7,356
1,926
198
22,134		 349,120
0
0
0
1,423
49
1,010
357,915
350,543

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 of Central Vineyard lor the period ended 31 March 2022 which are set out on the pages 11 to 19. Respectlve responsibllltles of trustees and examlner The charity's Iruslees are responsible for the preparation of the accounts. The charity's trustees consider thal an audit is not required for this year under section 144 of the Charities Act 2011 (Yhe Charities Act") and that an independenl examination is needed. It is my responsibility to= examine Ihe accounts under section 145 of the Charities Acl, to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145151{b) of the Charities Ath, and to state wheth8r particular matters have come to my attention. Basis of independent examiner's ststemenl My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review ol the accounting records kept by ihe charity and a comparison of the accounts presented wilh those records. It also includes consideration of any unusual items or disclosures in the accounls, and seeking explanations from the truslees concerning any such matters. The procedures undertaken do not provide all Ihe evidence that would be required in an audit, and consequ8ntly no opinion is given as to whether Ihe accounts presenl a 'lrua and fair. view and the report is limited to those matters s8t out in the statement below. Independent examIne￿5 statement In connection with my examination, no material matters have come to my attention= which gives me cause to believe that in, any material respect, the requirements: to keep accounting records in accordance with section 130 of the Charities Act., and to prepare a￿OUnts which accord th8 accounting records and comply with the account requirements of the Charities Acl have nol been met., or to which, in my opinion, attention should be drawn in order to enable a proper understanding of Ihe accounts to be reached. Shanoj Injipparambili Unnikrishnan 39 Dulverton Road Northampton NN3 3AZ Date: (-go23