FRESHBROOK CHURCH
TRUSTEES, REPORT FOR THE YEAR ENDING 31 MARCH 2022
ST
REPORT OF THE TRUSTEES AND
FINANCIAL STATEMENTS FOR THE PERIOD
01 APRIL 2021 TO 31 MARCH 2022
FOR
FRESHBROOK CHURCH
Charity Infomiation
Registered- 20 June 2016
Charity Number 1167735
Trustees: 01 April 2021- 31 March 2022
G Bennett
R Cheung
Ncox
Scox
C Davison
D Davison
J Edmonds (Retired 31112121)
M.Gresham
A Martin
M Wood
L Wood (Co-opted 07103122)
Chaiman of the Trustees.. J Edmonds (Replaced by D Davison 01/012)
Rogistorod Address:
Worsley Road
Freshbrook
Swindon
Wiltshire
SN5 8NU
Bankers: CAF Bank Limited
25 Kings Hill Avenue
Kings Hill
West Malling
Kent
ME19 4JQ
Independent Examiner". Mr J Skinner
The Trustees present their report with the financial statements of the charity for this period.
FRESHBROOK CHURCH
TRUSTEES, REPORT FOR THE YEAR ENDING 31ST MARCH 2022
Activities
The Trustees consider that the performan of the charity (Church) this year has been
satisfartory.
We continue to broadcast our SeNiS via YouTube and operated some group meetings on
Zoom. This is particularly beneficial to those who are less able to get out or who are unwell.
The gospel has been preached faithfully throughout the year. In addition to the main Sunday
Services, we have also continued with our family friendly Breakfast @ 9 programme which has
continued to be popular.
Small Groups have also been run during the week enabling people to learn more about the
Christian faith in an open and informal manner.
The Church continues to support mission work across the World. This includes long-term
mission partners in Senegal and Columbia as well as short term partners in other parts of the
world.
The Church usually provides activities for different age groups within the wider community,
meeting specific needs, establishing contacts and building relationships. For example, there are
groups for children and young people. parents and toddlers, day-time groups for older people
and a seniors, lunch club held monthly and a weekly lunchtime 'Snack & Chat, meeting for local
people.
Adivities in local schools operate both independently and collaboratively with other agencies.
The church continues to be a nominated food distribution ntre for Swindon Food Collective
(formerly Food Bank). This is in line with its objectives to undertake acts of kindness in the
communrty.
The Church premises usually host numerous outside organisations, both secular and religious,
throughout the year.
The Annual Christmas Market has proved to be very popular over the years and provides a
successful link with the local community and other local Charities. This recommenced in
Novembèr 2021 following a break during the pandemic.
The volunteering of Church members in local initiatives such as Swindon Night Shelter and
Swindon Street Pastors has also recommenced this year following the pandemic.
We have developed a larger Pastoral Care Team who are very much involved with helping
those in need within our local community.
Achievements
The number of members of the CIO increased slightly over the period.
During the year, as part of our 5-year programme of works, we continued to work on various
aspects of the church fabric including the heating system within the building.
FRESHBROOK CHURCH
TRUSTEES, REPORT FOR THE YEAR ENDING 31ST MARCH 2022
STATEMENT OF TRUSTEES RESPONSIBILITIES
The Trustees are responsible for preparing the Report of the Trustees and the financial
statements in accordance with applicable law and United Kingdom Accounting Standards.
The law applicable to charities in England and Wales. the Charities Act 2011. Charity (Accounts
and Reports) Regulations 2008 and the provisions of the trust deed requires the Trustees to
prepare financial statements for each financial year. These include Ihe income and expendilure
of the charity for that period. In preparing those financial statements, the Trustees are required
to..
select suitable accounting policies and then apply them consistently.,
make judgements and estimates that are reasonable and prudent.,
The Trustees are responsible for keeping proper accounting records which disclose with
reasonable accuracy at any time the financial position of the charity and to enable them to
ensure that the financial statements comply with the Charities Act 2011, the Charily (Accounts
and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible
for safeguarding the assets of the charily and hence for taking reasonable steps for the
prevention and detection of fraud and other irregularities.
Approved by order of the board of Trustees on 16 January 2022 and signed on ils behalf by..
S Cox- T ustee and Church Administrator
DDa
on - Trustee & Lead Pastor
## **Freshbrook Church**
Report and Accounts Year Ended 31 March 2022
## **Income and Expenditure Account**
|**Income**
Gifts and Offerings
Freewill offering
Restricted Income
Tax recovery and interest
Restricted Mission Fund
Youth work
Other Income
**Total Income for the year**
**Expenditure**
Charitable Activities
Salaries
Worker expenses
Direct charitable activies
inc Restricted Fund
Designated Funds - other
Governance Costs
Salaries
Office and administration
Other governance costs
Building maintenance
Utilities and IT
Fixed assets purchased in year
Depreciation
**Total Expenditure for the year**
**Surplus/(deficit) for the year**|**2022**
**£**
**116,495**
**20,000**
**27,273**
**7,133**
**20**
**34,181**
**205,102**
**72,684**
**958**
**6,680**
**22,832**
**12,351**
**115,505**
**22,896**
**3,789**
**4,588**
**8,360**
**13,488**
**53,121**
**5,262**
**4,025**
**177,913**
**27,189**|**2021**
**£**
**132,550**
**5,460**
**31,654**
**4,140**
**25**
**12,282**
**186,111**
**80,040**
**1,254**
**18,503**
**4,140**
**-**
**103,937**
**20,015**
**4,542**
**4,561**
**11,391**
**16,737**
**57,246**
**3,806**
**164,989**
**21,122**|
|---|---|---|
## **Freshbrook Church**
Report and Accounts Year Ended 31 March 2022
## **Balance Sheet**
|Freshbrook church building - insurance valuation
**Fixed Assets**
Fixtures, Fittings and Equipment
Brought forward at net book value
Add: Purchases in year
Less: Depreciation charge for year
**Current Assets**
Cash & Bank balances:
CAF High Interest Account
CAF Current Account
General Fund
Restricted Mission Fund
Designated Funds
Parent and Toddler Group
Snack and Chat
Restricted Fund
Building Society
Petty Cash
Open House Lunch
Total Funds carried forward
**Less: Current Liabilities**
Designated Funds
Holding Account
**Total Assets**
Freshbrook Church Building
Capital and Provisions
Brought forward
Adjustment for rounding
Adjustment to 2020-21
Fixed Assets Purchased
Surplus/(deficit)|**20,640**
**5,262**
**4,025**
**-**
**54,013**
**969**
**210**
**508**
**20,000**
**125,050**
**3**
**-**
**102**
**-**
**5,262**
**27,189**|**2022**
**£**
**3,785,818**
**21,877**
**3,807,695**
**59,899**
**75,700**
**-**
**200**
**-**
**135,799**
**280**
**-**
**3,943,214**
**3,785,818**
**157,396**
**3,943,214**|
**24,446**
**-**
**3,806**
**-**
**43,382**
**160**
**100**
**250**
**226**
**-**
**103,929**
**21,121**|**2021**
**£**
**3,785,818**
**20,640**
**3,806,458**
**59,889**
**44,118**
**-**
**200**
**101**
**104,308**
**3,910,766**
**3,785,818**
**125,050**
**3,910,868**|
|---|---|---|---|---|
## **Freshbrook Church**
Report and Accounts Year Ended 31 March 2022
## **Statement of Financial Activities**
|INCOMING RESOURCES
NOTES
Gifts and Offerings
1
Other Income
2
Total Incoming Resources
RESOURCES EXPENDED
Charitable Activities
3
Governance Costs
4
Total resources expended
NET INCOMING RESOURCES
Funds Brought Forward
5
Funds Carried Forward
6
Net incoming resources|**2022**
**170,921**
**£**
**34,181**
**£**
**205,102**
**£**
**115,505**
**£**
**58,383**
**£**
**173,888**
**£**
**104,409**
**£**
**135,519**
**£**
**31,110**
**£**|**2021**
**173,829**
**£**
**12,282**
**£**
**186,111**
**£**
**103,937**
**£**
**57,246**
**£**
**161,183**
**£**
**79,483**
**£**
**104,308**
**£**
**24,825**
**£**|
|---|---|---|
## **Freshbrook Church**
Report and Accounts Year Ended 31 March 2022
**----- Start of picture text -----**
Notes to the Accounts 2022 2021
£ £
1. GIFTS AND OFFERINGS
Freewill Offering 116,495 132,550
Restricted Income 20,000 5,460
Restricted Mission Fund 7,133 4,140
Youthwork 20 25
Tax Refunds 27,263 31,627
Bank Interest 10 27
170,921 173,829
2. OTHER INCOME
Photocopying 38 98
Hire of Halls 10,133 7,370
Bookstall 524 43
Little Freshers (Baby and Toddler) 360 68
Snack and Chat 1,105 306
Catering 20 2
Breakfast at Nine 600 500
Women's Ministry 240 -
Tuesday Meeting 400 -
Grants Received 8,764 3,679
Other Income 26 116
Designated Gifts - Other 11,971 100
34,181 12,282
Total Income Received 205,102 186,111
3. CHARITABLE ACTIVITIES
Salaries 72,684 80,040
Worker Expenses 958 1,254
Direct Charitable Activities 6,680 18,503
Restricted Mission Fund 22,832 4,140
-
Designed Gifts - other 12,351
115,505 103,937
4. GOVERNANCE COSTS
Salaries 22,896 20,015
Office and Administration 3,789 4,542
Other Governance Costs 4,588 4,561
Building Maintenance 8,360 11,391
**----- End of picture text -----**
|Utilities and IT
Fixed assets purchased in year
Total Resources Expended|**13,488**
**5,262**
**58,383**
**173,888**|**16,737**
**-**
**57,246**
**161,183**|
|---|---|---|
|**5.**
**FUNDS BROUGHT FORWARD**
CAF High Interest Account
CAF Current Account:
General Fund
Restricted Mission Fund
Designated Funds
Parent and Toddler Fund
Snack and Chat
Building Society
Petty Cash
Open House Lunch Club
Total Funds Brought Forward
**6.3 FUNDS CARRIED FORWARD**
CAF High Interest Account
CAF Current Account:
General Fund
Restricted Mission Fund
Designated Funds
Parent and Toddler Fund
Snack and Chat
Restricted Fund
Holding Account
Building Society
Petty Cash
Open House Lunch Club
Total Funds Carried Forward|**43,382**
**160**
**100**
**250**
**226**
**54,013**
**969**
**210**
**508**
**20,000**
**280**
**-**|**59,889**
**44,219**
-
**200**
**101**
**104,409**
**59,899**
**75,420**
**-**
**200**
**-**
**135,519**|**17,840**
**181**
**-**
**1,311**
**482**
**292**
**43,382**
**160**
**100**
**250**
**226**|**59,862**
**19,744**
-
**200**
**101**
**79,907**
**59,889**
**44,118**
**-**
**200**
**101**
**104,308**|
|---|---|---|---|---|
**----- Start of picture text -----**
Freshbrook Church 2021-22 Accounts - Summary Sheet
Apr-21 May-21 Jun-21 Jul-21 Aug-21 Sep-21 Oct-21 Nov-21 Dec-21 Jan-22 Feb-22 Mar-22 Year Adjustments Revised Notes
Income
Freewill Offerings General I1 8,482.00 7,670.00 7,134.00 8,102.00 8,049.75 9,121.00 9,454.81 7,554.00 9,197.21 8,870.00 8,010.00 8,392.00 100,036.77 100,036.77
One-off Gifts I1a 9,200.00 858.00 2,000.00 1,000.00 500.00 2,400.00 500.00 16,458.00 16,458.00
Tax Recovery & Interest Tax Refunds I9 18,012.26 9,250.71 27,262.97 27,262.97
Bank Interest I8 1.51 1.51 1.49 5.57 10.08 10.08
Youth Work I6 20.00 20.00 20.00
Other Income Photocopying I12 0.50 8.40 22.00 7.00 37.90 37.90
Hire of Halls I3 1,546.00 657.50 700.00 1,747.35 50.00 725.00 2,387.50 81.25 405.00 1,833.75 10,133.35 10,133.35
Bookstall I13 19.98 15.00 19.98 95.81 134.89 27.40 111.20 42.00 57.40 523.66 523.66
Catering I5 20.00 20.00 20.00
Miscellaneous I17 5.81 7.43 6.99 5.30 25.53 25.53
Restricted Funds Mission I2a 405.00 325.00 305.00 1,765.00 580.00 365.00 365.00 472.80 1,385.00 390.00 399.80 375.20 7,132.80 7,132.80 Jul-21 incl reallocation of giving re MC Hobbs from General
Other I2b 150.00 100.00 977.65 -1,077.65 19,850.00 20,000.00 20,000.00 Mar-22 Legacy £20,000 restricted terms of use
Grants Received I16 1,563.67 1,611.42 1,981.60 1,539.61 1,322.22 372.74 372.67 8,763.93 8,763.93 Job Retention Scheme
Earmarked Funds Little Freshers I11 50.00 150.00 160.00 360.00 360.00
Snack & Chat I4 20.00 41.00 33.35 80.00 101.17 -50.00 239.00 215.00 230.00 195.00 1,104.52 1,104.52
Open House Lunch I15
Breakfast @ 9 I14 50.00 50.00 50.00 50.00 50.00 50.00 50.00 50.00 50.00 50.00 50.00 50.00 600.00 600.00
Women's Ministry I7 139.02 63.00 8.00 30.00 240.02 240.02
Tuesday Meeting I18 400.00 400.00 400.00
Holding Account I10 132.00 724.33 701.10 2,604.48 -25.02 371.00 1,717.97 257.00 3,339.14 389.00 1,405.00 355.00 11,971.00 11,971.00
20,003.17 12,839.96 10,215.19 34,764.20 11,418.40 13,134.40 11,978.61 9,495.69 26,388.44 12,361.45 10,697.10 31,803.92 205,100.53 205,100.53
Expenditure
Charitable Activities
Salaries Pastor S1 4,685.02 2,793.43 3,555.58 3,555.58 3,679.58 3,647.47 3,604.67 3,991.32 4,179.46 3,740.01 3,207.77 3,207.37 43,847.26 43,847.26
Pastoral Worker S2 453.47 315.33 387.90 386.10 386.10 386.10 386.10 386.10 386.10 385.90 386.30 386.10 4,631.60 4,631.60
Youth Pastor S3 3,128.71 2,071.62 2,483.76 2,489.36 2,576.02 2,553.32 2,523.53 2,772.36 2,749.23 857.43 24,205.34 24,205.34
Trainee Pastor S5
Worker Expenses Pastor A5 50.00 50.00 50.00 50.00 50.00 97.95 50.00 50.00 50.00 70.00 80.00 50.00 697.95 697.95
Pastoral Worker A6 80.37 80.37 80.37
Youth Pastor A7 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 180.00 180.00
Trainee Pastor A10
Direct Charitable Exps Mission C1 1,125.00 1,005.00 1,005.00 3,640.00 1,005.00 1,155.00 2,130.00 1,155.00 4,237.80 1,155.00 1,655.00 3,565.00 22,832.80 22,832.80
Evangelism C2 13.00 89.00 28.00 117.00 228.00 215.04 -315.04 143.95 48.84 276.66 8.00 416.21 1,268.66 1,268.66
Youth/Childrens/School Work C3a 21.00 21.00 21.00 21.00 21.00 189.13 51.00 27.42 21.00 115.53 21.00 21.00 551.08 551.08
Benevolent Pastoral & Church Gifts C4 152.00 292.61 -105.00 95.00 -75.00 359.61 359.61
Training A9 210.00 782.50 -42.01 18.99 969.48 969.48
Catering C5 239.89 116.88 220.35 87.15 192.56 856.83 856.83
Bookstall C6 15.98 39.96 7.49 94.97 162.52 8.99 9.18 114.94 30.00 484.03 484.03
Visiting Speakers C7 60.00 60.00 60.00
Publicity, Advertising & Literature C8 7.99 42.00 49.99 49.99
Little Freshers F4 100.00 300.00 400.00 400.00
Snack & Chat F5 78.00 36.40 28.00 28.00 28.00 28.00 186.99 198.00 28.00 28.00 28.00 128.00 823.39 823.39
YFC1 C10
Breakfast @ 9 C11 9.99 131.79 125.00 60.76 35.44 64.00 45.58 70.53 543.09 543.09
Women's Ministry C9 83.88 79.90 163.78 163.78
Tuesday Meeting F6 150.00 150.00 150.00
Holding Account F3 540.83 675.60 2,354.48 165.98 456.00 1,868.97 94.45 1,599.69 2,163.00 1,665.00 767.00 12,351.00 12,351.00
Governance Costs
Salaries Office Manager S4 1,456.40 1,212.54 1,286.18 1,286.18 1,331.49 1,350.59 1,277.95 1,394.93 1,371.51 1,371.71 1,371.31 1,371.51 16,082.30 16,082.30
Cleaners S6 484.04 409.00 465.52 463.12 462.92 463.72 463.12 569.32 699.97 717.43 698.78 917.18 6,814.12 6,814.12
Key Holders S7
Office & Administration Postage & Telephone A1 64.50 64.50 64.50 64.50 64.50 64.50 64.50 64.50 -134.35 4.81 34.43 420.89 420.89
Stationery A2 106.52 27.71 13.40 50.99 198.62 198.62
Photocopying A3 50.40 251.57 25.20 320.22 25.81 25.20 276.77 25.20 294.77 1,295.14 1,295.14
Waste/Cleaning Materials A4 100.78 136.92 100.78 100.46 177.40 147.88 221.90 172.92 308.64 123.91 106.43 176.69 1,874.71 1,874.71
Other Governance Bank/Audit F1 8.00 8.00 8.00 8.00 8.00 8.00 8.50 9.00 8.00 8.00 23.09 8.00 112.59 112.59
FIEC/GDPR/CCL F2 1,303.26 271.00 271.00 367.75 305.00 271.00 271.00 271.00 296.50 271.00 271.00 306.00 4,475.51 4,475.51
Building Maintenance Maintenance & Improvements B1 19.98 3,442.37 962.58 6,339.62 150.40 10,914.95 10,914.95
Lift Maintenance B2 72.00 237.60 75.60 385.20 385.20
Audio Visual B3 346.90 1,025.88 500.00 299.99 148.85 2,321.62 2,321.62
Building Contingency B4
Utilities IT & Internet A8 86.67 214.62 33.11 86.61 33.11 33.11 86.86 49.08 168.47 101.25 555.19 145.09 1,593.17 1,593.17
Water U1 335.68 -340.83 204.92 199.77 199.77
Electricity U2 513.19 407.18 385.69 -2,306.48 141.68 142.16 512.73 48.00 569.12 340.66 48.00 547.72 1,349.65 1,349.65
Gas U3 536.90 429.82 336.08 5.38 1.26 342.94 1,646.16 3,298.54 3,298.54
Insurance U4 535.67 535.67 468.27 468.26 468.26 468.26 468.26 468.26 468.26 468.26 468.26 468.26 5,753.95 5,753.95
Fire & Security U5 198.00 532.40 232.36 330.30 1,293.06 1,293.06
15,219.28 10,788.19 13,143.38 13,725.12 11,764.04 13,684.28 18,441.30 12,652.88 17,991.56 14,979.84 17,611.52 13,888.66 173,890.05 173,890.05
Surplus/(Deficit) 4,783.89 2,051.77 -2,928.19 21,039.08 -345.64 -549.88 -6,462.69 -3,157.19 8,396.88 -2,618.39 -6,914.42 17,915.26 31,210.48 31,210.48
Spreadsheet b/fwd 104,108.41 108,892.30 110,944.07 108,015.88 129,054.96 128,709.32 128,159.44 121,696.75 118,539.56 126,936.44 124,318.05 117,403.63
Spreadsheet c/fwd 108,892.30 110,944.07 108,015.88 129,054.96 128,709.32 128,159.44 121,696.75 118,539.56 126,936.44 124,318.05 117,403.63 135,318.89
BANK RECONCILIATION
Balance per Bank Statements CAF Cash Account 49,003.02 51,054.79 47,366.99 69,164.17 68,818.53 68,267.14 62,145.25 58,218.36 67,042.65 64,424.26 57,341.04 75,419.53
CAF Gold Account 59,889.28 59,889.28 59,890.79 59,890.79 59,890.79 59,892.30 59,892.30 59,892.30 59,893.79 59,893.79 59,893.79 59,899.36
108,892.30 110,944.07 107,257.78 129,054.96 128,709.32 128,159.44 122,037.55 118,110.66 126,936.44 124,318.05 117,234.83 135,318.89
Add: Deposits not yet cleared PI100137 Banked 01/07 758.10
PI 100144 Banked 29/10 193.20
PI 100147 Banked 26/10 428.90
PI 000160 Banked 08/03 168.80
- - 758.10 - - - 193.20 428.90 - - 168.80 -
Less: Payments not yet cleared Chq 115 500.00
Chq 117 34.00
- - - - - - 534.00 - - - - -
Balance per Spreadsheet 108,892.30 110,944.07 108,015.88 129,054.96 128,709.32 128,159.44 121,696.75 118,539.56 126,936.44 124,318.05 117,403.63 135,318.89
check sum - - - - - - - - - - - -
Complete Complete Complete Complete Complete Complete Complete Complete Complete Complete Complete Complete
Docs Req'd
Represented by funds held in:
CAF Cash Account (Current) 49,003.02 51,054.79 47,366.99 69,164.17 68,818.53 68,267.14 62,145.25 58,218.36 67,042.65 64,424.26 57,341.04 75,419.53
CAF Gold Account (Deposit) 59,889.28 59,889.28 59,890.79 59,890.79 59,890.79 59,892.30 59,892.30 59,892.30 59,893.79 59,893.79 59,893.79 59,899.36
108,892.30 110,944.07 107,257.78 129,054.96 128,709.32 128,159.44 122,037.55 118,110.66 126,936.44 124,318.05 117,234.83 135,318.89
Including Missionary gifts not yet paid over 815.76 1,511.52 2,187.28 1,688.04 2,638.80 3,224.56 2,835.32 3,528.88 2,051.84 2,662.60 3,253.36 969.12
Restricted Funds - Legacy - - - - - - - - - - - 20,000.00
Holding Account balance 232.00 415.50 441.00 691.00 117.03 1,598.65 470.00 541.82 2,120.89 301.83 - 380.15 - 280.00
Snack & Chat balance 168.38 172.98 144.98 150.33 202.33 275.50 38.51 79.51 266.51 238.51 440.51 507.51
Little Freshers balance 250.00 250.00 250.00 250.00 250.00 250.00 150.00 150.00 150.00 200.00 200.00 210.00
Open House Lunch balance 101.17 101.17 101.17 101.17 101.17 - - - - - - -
Total included within bank balances 1,567.31 2,451.17 3,124.43 2,880.54 3,309.33 5,348.71 3,493.83 4,300.21 4,589.24 3,402.94 3,513.72 21,406.63
**----- End of picture text -----**
CornrrEraal in oJnfidene8
CHARITY COMMISSION
FOR ENGLAND AND WALES
Independent examiner's report on the
accounts
Section A
Independent Examiner's Report
Report to the trusteesl
members of
Freshbrook Church
On accounts for the year
ended
3110312022
Charity no
lif any)
1167735
Set out on pages
I report to the trustees on my examination of the accounts of the above
charity ('the Trust") for the year ended 3110312022.
Responslbillties and
basis of report
As the charity's trustees. you are responsible for the preparation of the
accounts in accordance with the requirements of the Charities Act 2011
("the Act.).
I report in spect of my examination of the Trust's accounts carried out
under section 145 ofthe 2011 Act and in carrying out my examination, I
have followed all the applicable Directions given by the Charity Commission
under section 145(5)(b} of the Act.
Independent The charity's gross income exceeded £250,000 and l am qualified to
6xamine8 statsment undertake the examination by being a qualified member of ICAEW.
I have completed my examination. I confimi that no material matters have
come to my attention in connection w(th the examination which gives me
cause to believe that in, any material respect..
the accounting records were not kept in accordan wyth section 130
of the Charities A., or
the accounts did not accord with the accounting records., or
the accounts did not comply with the applicable requirements
concerning the form and content of accounts set out in the Charities
(Accounts and Reports) Regulations 2008 other than any requirement
that the accounts give a 'true and fair, view which is not a matter
considered as part of an independent examination.
I have no con¢erns and have Gome across no other matters in connection
with the examination to which attention should be drawn in this report in
order to enable a proper underslanding of the accounts to be reached.
Signed:
Date:
Name:
Relevant professional
qualifi¢ation{sl or body
(if any):
Addre$$:
erQLAo LL)&44¥ AL)iisL , Lu¥JE(L
IER
12018
Oct
COerCI91 in confid8nce
qr)1
Section B
Disclosure
Only complete if the examiner needs to highlight material matters of concern
(see CC32, Independent examination of charity accounts-. directions and
guidance for examin&rs}.
Give here brief details of
any items that the
examiner wishes to
disclose.
IER
22018
Oct