## **Emmanuel Church, Leftwich**
# **Trustees annual report and Summary of Accounts Year Ending 31[st] December 2021**
## **Index of Contents**
P age 2 - 7
Trustee Report
Page 8
Page 9
Statement of Financial Activity (SoFA) Balance Sheet
Pages 10 – 14 Section C. Notes on the Accounts Pages 15 – 17 Appendices Notes on SoFA Page 18 Independent Examiner’s Report
1
## **Emmanuel Church Leftwich**
**Annual Report & Statement of Financial Accounts for the year ending 31.12.21**
Pastor: D Williams
Bankers: Santander Bank, CAF through Shawbrook Bank
Independent examiner: Rev’d A.A. Clements MA, ACIB, FCIE
15 Carleton Road, Great Knowley, Chorley PR6 8TQ
CIO Ref 1169854
## **Aim & Purpose:**
The purposes of the church, as detailed in the Constitution are:
1. The advancement of the Christian faith in accordance with the Basis of Faith primarily but not exclusively within Leftwich and the surrounding neighbourhood, and
2. such other charitable purposes as shall in the opinion of the charity trustees put into practice the teaching of the Lord Jesus Christ in accordance with the Basis of Faith
## **Objectives and Activities:**
The Trustees of Emmanuel Church Leftwich are committed to enabling as many people as possible to worship at our church. The elders maintain an overview of all services and meetings held at the church ensuring that their purpose and function meets that of the church constitution and handbook. Our services and worship put faith into practice through prayer, Scripture reading and teaching, music and the Lord’s Table.
2
When planning our activities for the year the Elders have considered the Charity Commission’s guidance on public benefit and, in particular, the specific guidance on charities for the advancement of religion. Specifically, we try to enable ordinary people to live out their faith through:
Worship and prayer; learning about the Gospel and developing their knowledge and trust in Jesus Christ.
Provision of pastoral care and encouragement for those in the fellowship.
Missionary and outreach work which continues to be an important aspect of the work of the fellowship even without a physical building.
## **Achievements & Performance**
COVID 19
In March 2020, because of the global COVID 19 pandemic, the UK government required all churches to close and prohibited any gathering between different households. To facilitate the ongoing ministry of the church, Sunday services and mid-week fellowship meetings were streamed via the internet and/or You Tube.
Continuing into 2021 and during different waves of the pandemic the church has conducted a combination live and streamed services. All live services took place in accordance with a risk assessment and were conducted in alignment with UK government COVID-secure guidelines.
The COVID 19 pandemic resulted in many of the weekly events ceasing. Where appropriate BlueJeans Video conferencing meetings took place. As leaders we pray and trust that The Lord will care for His flock in a way that we are prohibited/restricted from doing. During 2021 the church was allowed to meet again in person provided that our services complied with government COVID guidance.
## Worship & Prayer
The Elders of the church are keen to offer a range of services during the week and over the course of the year that our membership and wider community find both beneficial and spiritually fulfilling.
For reasons stated above re the COVID 19 pandemic, the format of regular meetings continued to be different during 2021. However, the Elders remain keen that services are accessible to as many people as possible both from within the church family or the wider community. Services are posted on an Emmanuel Church Leftwich YouTube channel and are open for anyone to view. Our pray is that this new availability of services would be used by the Lord for his glory in ways that we cannot imagine.
3
At present there are 58 members of ECL. However, attendance at the streamed Sunday services can often be much more than this. Following the return to in-person services during a Sunday morning and evening we have noticed an increase in attendance at all services & meetings of the church.
## **Eldership and Diaconate**
There are 4 Elders and 2 Deacons appointed by the church membership. Appointment to these roles is detailed in the Church Handbook. The Elders provide the spiritual leadership of the church whilst the Deacons are appointed to manage specific responsibilities such as finance, and fabric.
In addition, the church has appointed a Trainee Pastor for an initial duration of 2 years from 1st Nov 2019. The Trainee Pastor will support the full time Pastor in a range of activities as well as undertaking formal training. The Trainee Pastor is not appointed as an elder or trustee, though may attend their meetings as a training and development opportunity. It was agreed at a member’s meeting in November that the Trainee Pastor be offered a 4[th] year (to July 2023) with the church, which was accepted by the Trainee Pastor. This was to allow for the completion of theological training.
## **Church Fabric**
By the end of 2021 the old church building had been fully demolished and the foundation slab for the new church completed. In addition the main steel frame for the new building has been completed. However, towards the end of November 2021 it became apparent that not all was well with the building contractor and progress slowed significantly.
The new building project continues to be managed on behalf of the Trustees by a small committee of suitably experienced individuals. The reserves set aside for the building project are clearly detailed in the SOFA attached.
( **NOTE** : In February 2022 the Trustees were informed that the building company, Croft NW had gone into voluntary administration. The way forward is currently being prayerfully considered.)
## **Mission and Outreach**
Reaching out to those in need, both spiritually and practically, is a demonstration of our faith. Local and global outreach is an important factor of our fellowship.
The COVID 19 pandemic prevented the children’s ministry continuing in a normal way. Contact with the children, who would usually have attended events during the week, has been maintained as best possible. Though this is not ideal the trustees thank all the volunteers in the church for their hard work during a very difficult time.
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Where possible and legally permitted the church has reached out to the local community. An example of this was the distribution of food hampers at Christmas to a number of families in Leftwich.
During 2021 we have also had a monthly ‘mission pot’ in which members have been encouraged to give towards in support of several Christian works around the world.
Towards the end of 2021 a ‘door to door’ ministry also recommenced. During this ministry outreach people from the local estate around the church were invited to special services.
## **Other Activities**
The church has continued to support the local community through Mid Cheshire Food Bank, a mobile food distribution service has taken place twice/week and supported by volunteers from the church.
Towards the end of 2021, and in line with COVID restrictions, there have been a number of Senior Moments gatherings. In addition a new ‘dads club’ started to meet together on a monthly basis.
5
## **Volunteers**
We would like to thank all the volunteers who work so hard to make our church the lively and vibrant community that it is. In particular, we would like to thank the leaders of the various church ministry departments who work tirelessly to serve the church and those who attend. Without their dedication and commitment, it would not be possible for the church to serve the fellowship and wider community in the effective way that it does.
## **Risk Assessment**
The trustees recognise that in relation to “Risk Assessment “risk is defined as “the threat of any action or event that will adversely affect an organisation’s ability to achieve its objectives and execute its strategies”. It also accepts that the term “risk” can include any circumstances that may, or do, have an adverse effect, and is wider than financial matters. “Risk” relates not only to the negative consequences of a threat, but also to the impact of not taking advantage of opportunities.
The Trustees recognise that they require a practical Health and Safety Policy covering activities for both the church and its surrounding grounds. This is reviewed on a regular basis. An accident book is maintained.
The contents and obligations of the Equality Act 2010 and the 2018 General Data Protection Regulation are known and complied with to the best of the Trustee’s ability
The Trustees are aware of their responsibilities in respect of the Regulatory Reform (Fire Safety) Order 2005 in its requirement to carry out a fire assessment to identify any possible dangers and risks, and to take action to minimise the risks and to create a plan to deal with any emergencies, and also to write up and keep a record of its findings and to review its assessment annually. The Trustees have appointed a Fabric Deacon to be the responsible person to put these findings into operation.
There is a Safeguarding Policy in place in respect of children and vulnerable adults. Checks have been and are made with the Disclosure and Barring Service (formerly the CRB) in respect of persons dealing regularly with young people and vulnerable adults. The Trustee’s appointed officer for this is Mr. Andrew Garnett. While it is impossible to eliminate all risks and their consequences, efforts are constantly made to minimise such occurrences.
## **Financial review: - see appendix 1**
## **Reserves Policy**
It is the trustee’s policy to maintain a balance on unrestricted funds (if possible), which equates to at least three months unrestricted payments. Equivalent to £25,000, to cover emergency situations that may arise from time to time.
6
At the 31st December 2021 there were unrestricted funds of £41,497 which exceeds the minimum amount above.
## **Structure, Governance and Management**
The method of appointment of Trustees, Elders & Deacons is set out in the Church Constitution and Church Handbook.
The Elders of the church are responsible for the general leadership of the church, making decisions on spiritual, pastoral and directional matters. Such matters that the Elders deem appropriate are brought to the members of the church for wider discussion and approval.
The Elders of the church meet together formally on a monthly basis. The Trustees meet together on a quarterly basis. Throughout the year there are typically four (or more if deemed appropriate) formal members’ meeting, including the AGM.
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Administrative Information
Emmanuel Church, Leich is situated on the Leftwich Housing Estate. The
Corresponden address for the church is..
Church Administrator, Old Hall Road, Leftwich, Northwich Cheshire CW9 8BJ
Church Pastor:
Pastor D Williams
Elder & Trustee..
N Bouckley (Chairman)
Elder & Trustee..
A Coledough (Secretary)
G Keamey (servi C(Fordinator)
D Inwin (Building committ Chaimian)
D Cameron ffreasurer)
C Williams
Elder & Trustee..
Deacon",
Deacon:
Church Worker..
Church Administrator=
A Bouckley
It is understood that all those who could be considered to be "managers" in the
activities and affaires of Emmanuel Church, Leftwich are deemed to be'fit and proper
persons" under the temis of the Finance Act 2010. Trustee training is available as
and when required.
Approved by the Trustees Meeting on
N Bouckley
G Kearney
## **Statement of Financial Activities 1 Jan 21 – 31 Dec 21**
**----- Start of picture text -----**
Unrestrict Designate Prior
ed Funds d Funds Total Period 12
Funds months
Income and Endowments
Donations eligible for Gift Aid £82,990 £88,724
Cash Donations £5,067 £8.830
FIEC Grant £10,000
Gift Aid claimed from HMRC (Q1 –
Q3) £15,763 £17,001
Rent from Accommodation £0 £487
Mission Pot + Gifts for mission £2,538 £0
Donations to Building Fund
eligible for Gift Aid £46,394 £47,455
Other Donations to Building Fund £17,593 £76,314
Gift Aid claimed from HMRC (Q1-
Q3) £9,452 £8,569
Debtors Q4 Gift Aid 2021 due £5,537 £2,275 £422
Interest £4,734 £6,043
Total £121,895 £80,448 £202,343 £262,081
Expenditure on
Church administration (Note1) £85,431 £83,631
Church establishment (Note 2) £9,001 £11,408
Teaching & Outreach (Note 3) £2,815 £2,764
Mission + Mission Pot (Note 4) £21,819 £16,886
New Building Fund Expenses
(Note5) £364,651 £60,473
Liabilities (book bill + tickets) £416
Depreciation £0 14,730
Total (Note 6) £119,482 £364,651 £484,133 £189,892
Net income/expenditure for
year £2,413 -£284,203 -£281,790 +£72,189
1
Reconciliation of Funds
Total Funds brought forward £259,189 £900,925 £1,160,121 £1,087,932
Total Funds carried forward £542,542 £616,713 £1,159,255 £1,160,121
**----- End of picture text -----**
9
SECTION B Balance Sheet 2021
UnTestricted
Funds
Oesignated
Funds
Total
this year
Total
la$t Year
SOFA Balance Sheet
Flxed A55ets
Tangible Assets :_
See 2.4 Assets
Buildings & Ground
£480,908
£480,908
£200,000
Equipment
£15,CNJO
£15,000
£15,000
Total Fixèd Assets
£495.908
£495,908
£215,000
Current Assets
Debtors Q4 Grfi Aid
£5,537
£2,275
£7.812
£8.6591
Liabilib"es
-£416
£0
-£416
Cash at Bank and in
hand
£41,497
£614.438
£655.935
£936.462 '
Total Current Assets
£542.526
£616,713
£1,159,239
£1,160,121
{-£866}
Funds of the Charity
Unrestricted Funds
£542,542
£259,195
Designated Funds
£616,713
£900.925
Total Charity Funds
£542,542
£616.713 , £1,159,239
£1,160,121
Signature of chaim)an'. Mr N Bouckley
| "O,.,.
Signature of Treasurer.. Mr D Cameron
3QEC rtut k 2D
io
## **Section C: Notes on the Accounts**
## **1.1 Basis of Accounting**
This year’s accounts have been compiled to comply SORP,FRS102 and the Charities Act 2011.
The church finances are based on two accounts, **the General Fund** (unrestricted) for the day to day functioning of the church and the **Building Fund** (designated) to hold funds for the new church building currently under construction.
Day to day banking activities were carried out through our **Santander Business Current Account.** The Building Fund resources were spread between the two savings accounts mentioned below.
Most members contribute to the church on a regular basis and have signed Gift Aid forms to enable the church to claim back tax. Gift Aid reclaimed is apportioned to the General Fund or Building Fund in accordance with the donors wishes.
## **1.2 Going Concern**
The General Fund closing cash balance of £41,497 is up by £2,606 on last year. The account remains well above the £25,000 to be retained for emergencies. The Building Fund closing balance is £614,438, down by £283,133 due to the fact that £364,651 has been paid out during the year as the new church building is currently under construction. In spite of the pandemic and the church membership functioning without permanent accommodation, the church is in good financial health and is certainly a “going concern” but, as always, we will need to manage resources carefully in the coming year.
## **1.3 Changes of Accounting Policy**
From 1[st] January 2017 the financial year of the church was changed to match the calendar year. This is the fourth year under this new system.
The accounting programme Xero has been used to administer the church accounts.
The General Fund is administered through our **Santander Bank Business Account** ,
Our Building Fund resources were split between two savings accounts, a **Shawbrook Bank 60 day notice account** and a **Santander Reserve Savings account** . In November the 60 day notice account was closed and subsumed into the Santander Reserve Savings Account in preparation for regular payments in connection with the new building project.
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## **2.2 Analysis of Income**
Our **General Fund income** mainly comes from congregational giving eligible for Gift Aid, and at £82,990 and is down almost £6,000 on last year. However other cash donations have ensured that income has exceeded expenditure this year. Gift Aid claimed, £21,077, slightly down on last year.
Overall income to the General Fund rose slightly from £119,196 to £121,895.
**Building Fund income.** Member’s contributions of £46,394 suitable for Gift Aid, together with Gift Aid claimed of £12,797, other cash gifts of £17,593 and bank interest brought the overall Building Fund income for the year to £81,518.
## **2.3. Expenditure and liabilities**
## **Expenditure**
Overall General Fund expenditure was £119,482, leaving a small cash surplus of £2,606 over the year or an overall surplus of £2,413 taking Debtors and Liabilities into account.
With the church building out of operation there have been saving in utilities and council tax bills. ( **See Note 2** ).
In the early part of the year the church rented Lach Dennis Village Hall for socially distanced services. Later, morning services returned to Leftwich Primary School with evening meetings taking place in St John’s C of E hall and rent for these premises has been paid monthly.
Teaching and Outreach costs are ( **See Note 3** ) similar to last year with most church activities not been able to take place for most of the year.
Staff expenses, however, are slightly up due to salary increases in September. ( **See 11.1 below and Note 1** ) and are the biggest expenditure item.
Giving to mission has increase to £21,019 mainly due to the introduction of our mission pot which gave members the opportunity to contribute an additional £1,738 which went directly to a number of mission projects **(See Note 4).**
## **Building Fund Expenditure**
The building fund account is now being used to pay for the current construction
12
of the new church. This year a total of £364.651 was used to pay for ongoing bills. ( **See note 5** ). Next year the building fund will be run down as the new building is completed and a mortgage with Kingdom Bank has been arranged to cover the remaining costs for completion, approximately £400,000.
## **Liabilities & Provisions** .
At 31[st] Dec 2021 Tax and National Insurance and pension contributions were up to date. There were no outstanding cheques but £150 is currently held for tickets for the North West Partnership Conference to take place in January 2022. Also a bill for £266,42 for book sales which took place in the church during December was still outstanding and has now been paid.
As stated above mortgage has currently been approved for construction of the new church building which commenced in the second half of 2021.
Volunteer staff were used to run all regular activities apart from the Youth Group which was run by paid council staff and church volunteers. Such activities are mostly on hold until the new church building is complete and pandemic restrictions allow resumption.
## **2.4 Assets**
The church building and the adjoining manse have now been demolished. The value of the combined site with the partly built church is hard to assess. The figure used in the balance sheet is based on the value of the site (£200,000) plus money outlaid directly to the building company, Croft Construction £280,908), giving an estimated current value of the asset of £480,908. When completed the estimated value will be in the region of £1,500,000.
Items of use for the new building and capable of being stored, have been put into storage since May 2020.
The value of retained assets as set out in **Note 7** of the appendices were therefore reduced last year but have not been reduced further this year.
## **5.4 Grants**
The church received a grant of £10,000 from the Fellowship of Independent Evangelical Churches (FIEC). This was a designated grant to assist with the support of our trainee pastor. This was used as part of his salary.
## **11.1 Staff Costs**
## **Trustee Remuneration & Benefits.**
Currently the church has 4 trustees, three of which are on an unpaid voluntary
13
## basis.
The church pastor is a trustee and was paid a full-time salary. He also received the following benefits: -
- Royal London Pension Scheme £213/Month (£2556/year)
- Housing Allowance £18/month
- Telephone Allowance £7.50/month
- Work Mileage of 0.45p/mile up to limit then 25p/mile
- Enrolment in the NEST pension scheme
We have also taken on a trainee pastor on a full-time basis from 1[st] November 2019. He has also been enrolled in the NEST pension scheme.
## **Total Staff Costs**
- Salaries & Wages £60,149
- ∙ Tax & National Insurance £14,158
- NEST pension scheme £4,883
- ∙ Royal London Pension Scheme £2,556
- Total £81,773
Salary Expenses are slightly up on last year with a general 2.5% salary increase. The FIEC training grant of £10,000 greatly assisted with the financing of our trainee pastor.
A similar grant has been approved for the coming year ( **See 5.4** )
We have no employees earning over £60,000 per year and have 3 part time employees each earning under £10,000 per year.
## **Transactions with related parties.**
The church has no such transactions.
This year the church has remunerated an independent examiner to the amount of £200.
The church has not made any ex-gratia payments.
## **11.2 Average Head count in the year**
Apart from the full-time pastor and full-time trainee pastor (see details above), the church has employed the following on a part time basis in the past year.
- Church administrator
- Church Worker
-
The church worker is enrolled in the NEST pension scheme but the church
14
administrator is not. Otherwise, no additional benefits were provided other than the benefits to the pastor outlined above. The church has therefore employed two full time employee and two others on a part time basis.
The treasurer’s position is on an unpaid voluntary basis.
## **12.1 Defined contribution pension scheme**
The pastor in enrolled in a Royal London Pension Scheme paid for by the church at a rate of £213/Month (£2556/year). The pastor, the trainee pastor and the church worker are enrolled in the NEST pension scheme. Total cost of pension schemes last year was £7,439.
## **17.1 Investments**
The church has no investments other than the savings accounts already mentioned.
## **19.1 Analysis of debtors**
At 31[st] Dec 2021 the following payments were due to the church:-
The gift Aid claim for Q4 of 2021 of £7,812, of which £2,275.50 will go to the Building Fund and £5,542.50 to the General Fund, has been claimed and was received in January 2021.
## **Cash In Bank and In Hand**
The books were closed on 31[st] Dec 2021.
Closing balances were:-
Santander Reserve Account (Building Fund) £614,438
|£614,438|||||
|---|---|---|---|---|
|CAF (Shawbrook)|Bank 60 day Notice Account||(Building Fund)|Closed|
|Nov 21|||||
|**Total**|**in**||**Building**|**Fund**|
|**£614,438**|||||
|Santander|Current|Account|(**General**|**Fund**)|
|**£41,497**|||||
There was no cash held in hand at the close of the financial year.
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## **27.4 Designated Funds**
The Building Fund is designated towards the cost of building a new church. This new church will be used for worship and also to serve the community of Leftwich. At 31[st] Dec 2021 this stood at £614,438. Currently construction has been going on for six months on our current site and the estimated cost will be £1,400,000+.
Also, the FIEC grant of £10,000 was designated for the support of our trainee pastor.
## **28.1 Trustee remuneration and benefits**
Trustees received no benefits apart from the necessary expenses incurred in carrying out their role. The pastor has received a salary and monthly expenses as outlined in 11.1 above. The other 3 trustees claim for purchases made on behalf of the church or for attendance at training courses. This total came to £1,859 for the past year.
## **Appendices notes on Financial Statement**
|**Expense**|||**This Year**|**Last Year**|
|---|---|---|---|---|
|**s**|||||
|**Note 1**|**Church Administration**||||
|||Salaries|£60,148.79|£58,635.93|
||Tax & National Insurance||£14,158.03|£13,788.07|
||Staf Pension Schemes||£7,439.24|£7,320.64|
|||Staf Expenses|£1,859.40|£1,374.19|
|||Ofce Expenses|£1,631.23|£2,326.76|
|||Compliance|£194.20|£185.80|
|||**Total**|£**85,430.89**||
|||||**£83,631.3**|
|||||**9**|
|**,**|||||
|**Note 2**|**Church Establishment**||||
|||Insurance|£658.82|£879.55|
|||Council Tax|£1,007.34|£3,250.34|
|||Electricity & Gas|£503.01|£1,136.32|
|||Water|£405.52|£420.91|
|||Church Maintenance|£909.03|£1,032.34|
|||Catering Expenses|£47.00|£298.83|
|||Cleaning|£17.44|£130.00|
||Subscriptions & Legal Fees||£2,937.58|£2,442.08|
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Rental Expenses £2,515.00 **Total £9,000.74**
£1,353.02
**£11,407.8 8**
||**Note**|**3**|**Teaching & Outreach**||||
|---|---|---|---|---|---|---|
||||Visiting Speakers|£478.00|£476.50||
||||Church Annual Weekend|£323.79|£0.00||
||||Education & Books|£59.89|£137.40||
||||Sunday Club|£350.06|£0.00||
||||Training|£570.29|£943.44||
||||Gifts & Donations|£1,033.43|£1,169.03||
||||**Total**|**£2,815.46**|**£2,763.92**||
||**Note**|**4**|**Global Mission + Mission**||||
||||**Pot**||||
||||Slavic Gospel Association|£1,727.00|£1,427.00||
||||Jonathan Gilmore|£1,727.00|£1,427.00||
||||SIM for David Mackie|£1,727.00|£1,427.00||
||||Mission Support for Beck|£14,599.96|£12,374.96||
||||Mission Pot Asia Link|£591.|£50.||
|||||00|00||
||||Mission Pot - SGA|£200.|£50.||
|||||00|00||
||||Mission Pot – Open Doors|£100.|£50.||
|||||00|00||
||||Mission Pot – AIM Lerato|£242.|£50.||
||||Lesoetsa|50|00||
||||Mission Pot – Afghan Appeal|£475.00|||
||||Mission Pot – Tear Fund|£130.00|||
||||Other Mission Support|£300.00|||
||||**Total**|**£21,819.46**|**£16,976.1**||
||||||**4**||
## **Appendices notes on Financial Statement**
## **Note 5 New Building Expenses**
Paid to the contractor, Croft Construction £280,908 Paid to Project Manager, Architect etc £83,743 **Total £364,651**
17
**Note 6** Expenditure this year is down at £119,066 due mainly to the £28,200 transferred to the Building Fund last year. In real terms there is a slight increase mainly due to staff costs and increased giving to mission
**Note 7** The following are estimates of the church’s moveable assets. The total was greatly reduced last year as the church was emptied and many items either sold or disposed of. Valuable items have been put into temporary storage for use in the new church building. This year some new items for PA and Tech, in connection with the live streaming of our services, have been purchased but the items in storage have not been devalued so the overall asset total has been left at £15,000.
## **Church Equipment Estimates**
|**Church Equipment Estimates**|||
|---|---|---|
|New tables and chairs|£10,000||
|Lectern|£180||
|Kitchen Equipment|£520||
|Administrator’s laptop|£300||
|||Mainly cost of replacing|
|Music/Instruments|£1,000|Clavanova|
|||Inc TV screens and|
|Audio & PA Equipment|£3,000|streaming equipment|
||**£15,00**||
|**Total**|**0**||
|**Total Assets**|||
|Unrestricted funds (General Fund)|£41,497||
||£614,43||
|Restricted Funds (Building Fund|8||
||£||
||£480,90||
|Land value + partly built church|8|Rough Approximation|
|Equipment Assets|£15,000|Approx|
|Outstanding Gift Aid Claim|£7,812||
18
Ckntks Act2011.
IndOnd•nt Examhxes Rew
Independent Examine¢s Rewt to the Trustees oflhe Emmanuel chch Lgfvich.
I report on thè acc¢yJnts of the charity for the year erKled 315t Dmer 2021. wthic* are set out on
pages 7 to 8.
RosF*the rnsponsibllltl86 of the tnMtees and oxamlner.
The Charis trustees are responsibl8 for the wepara*"on of Ihè accnts. The drIty'S trustees
cx)n5bler that an atKlit ts not requir&J for this year seclion 144121 of the Charities Acl 2011 {the
2011 Act) and that an iNleFeThlent examination 1$
It is my responsibilty to '.
exami the ajIts Ufthr secticffi 145 ofthe 2011 Act
folh)w the prc0ule5 laMI ¢Jown in the general th"rectS given by th8 Charity
Cwimissioner un(tsr sec*(m 145 {51 (bl of 2011 Art and
to state whthr parb"cJJlar matter5 have corr* to my attenb"cffl.
Ba$b ofth? indfftpetht reporL
My examInan was caThd out in accordance the gra1 'r0e[lOnS given by the Charity
Commission. An examinab.on Indudes a review of the accounb.ng records kept by the charity and a
¢omparison of the accounts preSled those recorts. Italso Includes considerab.on ofany unusu81
items or disdosures in the accounts and seeking ewanab.ons from you as tNstees c1)nmIng any
such matters The proceduw undertaken do not prowde the ewdence thatwoukl be required in an
audit consequenuy no opirdon is gNen as to the *xounts preseni a 'true aTrJ fair vith
and the report ts Iwnibj to matters set (NJt in the slatemt bèlow.
Independent examin¢f* 5taknnL
In connection with my exam*)allc. no matter o)me to my atknlion..
1. gives me reascfftabie caw to bel*ve that in any malerial SpeCt Ihe requirements
to keep accoLnbng records in accordance with 8&1ion 130 of the 2011 AL* aTrJ
Ihe accountiryJ requirements of ts 2011 AL*
have not been nrt or
2. to which, in my wnion, attention Shd be dra*Tr in order to enable 8 proper UThr$ndlng of
Jiu,, J. I
Date 3(Pi. Marth 2022.
Feltow of the Assw"ath)n ofchanty Ir*wM*nt Ey2miners.
Re¢d. Clements ACIB, FCIE.
15 Carleton Road.
Great l(novAey,
Chorfey PR6 8TQ
17
19