OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

← Emmanuel Church Leftwich

2023-12-31-accounts

Emmanuel Church, Leftwich Trustees annual report and Summary of Accounts Year Ending 31[st] December 2023

Index of Contents

Page 2 - 6 Annual Trustee Report Page 7 Income & Expenditure Summary Page 8 Section B Balance Sheet Pages 9 – 14 Section C. Notes on the Accounts Pages 15 – 17 Appendices & Notes Page 18 Independent Examiner’s Report

1

Annual Trustee Report

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.

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 works continue to be an important aspect of the work of the fellowship.

2

Achievements & Performance

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.

The new church building was completed during Q3 2023. The building was officially opened on 2[nd] September 2023 with a service of worship & thanksgiving for the fellowship, local neighbours, supporters and key project personnel.

At present there are 60 members of ECL. However, attendance at the Sunday morning services is much higher than this (ca.100) and attendance at the Sunday evening and mid-week meetings has continued to grow throughout the year.

During the morning worship service there is provision for babies and children.

Eldership and Diaconate

There are 5 Elders (incl. 2 Pastors) and 4 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, health & safety and building matters.

The church appointed an Assistant Pastor in September following a training period of 4 years. The assistant Pastor has specific areas of responsibility such as young families, youth & children’s activities as well as supporting the broader regular work within the church. The assistant Pastor is an elder of the church but has not been appointed as a Trustee.

Following the move into the new building 3 additional deacons have been appointed by the church membership. The full list of diaconate positions are;

Church Building

The new church building was completed in late summer 2023 and officially opened on 2[nd] September 2023. We are thankful to God for his provision & faithfulness during the 10year project that has led us to this point.

The overall cost of the project, including demolition of the old building, was £2.14m. The Lord has provided in an amazing way through his people such that the outstanding mortgage debt at 31[st] December 2023 was £387,689.90. There is an option to drawdown an additional £24k until end September 2024. The mortgage with Kingdom Bank is payable over 30years – though with Gods help we would hope to pay this off much quicker.

We are thankful to the Lord for MayWay construction and their support in bringing the building top completion

3

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 aspect of our fellowship.

During 2023 the local door-to-door outreach programme continued as did ‘Explorers’, the ongoing children’s ministry. We are thankful to Leftwich Community Primary School for allowing us to use their building during the first part of 2023 until our new church building was available in September 2023.

Senior Moments continued through the year, initially meeting in Northwich Rowing Club’s pavilion, for which we are very grateful, until the new building was available. Following the move into the new building a new ‘Tot’s’ group has been established providing an opportunity for young children & babies with their carers to meet together. In addition to games and songs a bible story is shared during the meeting. During 2023 we continued to have a monthly ‘mission pot’ in which members have been encouraged to give towards the support of several Christian works around the world.

Other Activities

The church has continued to support the local community through Mid Cheshire Food Bank, which now operates out of the church building every Tuesday.

The church again supported a number of local families, known to the church, with a Christmas hamper gift.

The community choir has continued to meet in term times throughout 2023. The choir is open to anyone with its primary focus being to build strong relationships with the local community.

During 2023 the ‘Dads’ club’ ceased to run but a new ‘Lego Cafe’ started to meet once/month. This is proving to be very popular with children & adults alike. The primary focus of the Lego club is to build relationships with the local community. In Q4 2023 a new craft club (Crafty sew-n-sew) for all ages started and is proving to be very popular, providing fellowship & friendship for a broad cross range of people.

For a number of years the church has run Oasis Dementia Cafe. The intention of this is to provide a weekly opportunity to meet, chat, make friends and enjoy a varied programme with drinks and cakes. Due to a lack of provision for those with dementia and their carers this fulfils a significant social need and is greatly appreciated by those who have regularly come along over the past year.

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.

4

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.

During 2023 the Health & Safety policy for ECL has been re-written along with a number of supporting appendices as listed below;

The above policies & appendices’ are managed on behalf of ECL by the Health & Safety Deacon under the direction of the Trustees of ECL.

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 Trustees’ ability

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 in respect of persons dealing regularly with young people and vulnerable adults. The Trustees have appointed a Safeguarding officer. 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. Currently, this is equivalent to £30,000, to cover emergency situations that may arise from time to time.

At the 31st December 2023 there were unrestricted funds of £43,691 which exceeds the minimum amount above.

5

Structyro. Governanco gnd Managem•n¢ The method of appointrrt of Ttustees. E￿￿[S & Deacons 1$ t out in the Church C￿stIlution 8na Church HandbDDk. The Elders ol the churth are responsib￿ for the general badership of thè Church, making decisions on $pirilual. pastoral arbd direclK>nal mallets. SuGh Matte￿ Ihat the Elders deem appropnate are broughtto Ihe members of thè churth forwhJordi5CUS5ion and •pproval. The Eklers of tfve churGh meet togelherformally on a monthly ba$1$ The Twst￿S mÈeitogelh2F on a quarterty bagis Throughoulthe yeaT there are typically fourlor rn(￿ rfdeempd appropnatel fottTral memb#Fs meeting, induding IheAGM. Adrnlniskn￿yfr Inf4)mation. Emmanud Church Lthith r6 on Ihe Leftwrch ￿(￿￿ng estsle. The Corresp￿defir Jdress for Iht thurch Is. Church Administrator, Okl Hall Road. Lef￿1¢h. NOrth¥￿ch, Cheshirè c￿ 8 Senk)r Pastor". Assistant Pasioi-. P6 1 have Elder & Trustee. Elder S TrLPStee. Elder & Trustse.. Pastor D. Ihfilliamslalso Trusteel Pastor D Hart N. Bou¢k (Chaimanl A. Coledough Iseuelaryl G Kearn￿ (SeTvi￿ co.0￿1Th¥t0r) Dtracon." De3eon". Dtraco t)eacon' R Tainsh IHallh & Safety) D A Cameron ITrèasurer} S Haskew IT8chnologyI L Curbs ieuiklirvJs & G￿nds) Church Lad$ Worker.. Church Administraloi." C. Williams A. eouck It is Under$ttr￿ that all those who wjld be Cons￿ere1 lo be"managers" In the and aff¥irs ol Emmanud Church, Leflwich are deemed lo be and pr¢ptrr petsons" underthe ietft of the Finan¢trAGt 2010 Trustee Ir¥ifiing is availabk a¥ when required. Approyod by the Tru9teeÈ M¥¢iing on Bouckley A Coteclough 05

Summary of Accounts

Emmanuel Church Leftwich - Income & Expenditure

Financial Report for the year ending 31st. December 2023.

Unrestricted Restricted Total 2023 Total 2022
£ £ £ £
General Building
Income and Endowments Fund Fund
Donations eligible for Gift Aid 102,241 102,241 91,632
Cash donations 9,611 9,611 7,351
FIEC Grant 0 0 10,000
Gift Aid claimed from HMRC 26,771 26,771 17,702
Mission Pot - Gifts for Mission 5,241 52,41 1,578
Donations to Building Fund 89,328 89,328 100,588
eligible for Gift Aid
Other donations to the Building Fund 331,306 331,306 211,989
Gift Aid claimed from HMRC 40,030 40,030 10,935
Interest 1,670 1,670 596
Total Income 143,864 462,334 606,198 452,371
Expenditure
Church administration (Note 1) 98,299 98,299 88,251
Church establishment (Note 2) 14,372 14,372 6,622
Teaching and Outreach (Note 3) 7,518 7,518 5,595
Mission + Mission Pot (Note 4) 30,166 30,166 22,773
New Building Fund Expenses (Note 5) 0 1,260,029 1,260,029 475,373
Total Expenditure 150,355 1,260,029 1,410,384 598,614
Net Income/Expenditure -6,491 -797,695 -804,186 -146,243
Transfer between funds -2,012 2,012 0
Net movement of funds -8,503 -795,683 -804,186 -146243
Bank balance as at 1st. January 2022 52,195 463,272 515,467 655,935
Bank balance as at 31st. December
2023 43,691 39,026 82,717 575,487

7

Emmanuel Church Leftwich Balance Sheet a5 at 31st. December 2013. 1023 2022 BuildingandEround move3ble￿58t5-EqulpMèThtetr 1SeeNtste71 CURRENT ASSE15 2,1￿.00 2.155.1 ebtor5ènd prepayment5 ￿4Grft￿d Claim Iduejènvary 241 Cè5hat bank ènd in hand 23.5. LIABILMES CreOltors-Klng¢om NET ASSETS LESS CURREIITUABILrnES %22W74 £IA77.182 Creditor5 Kingdom 8ank Arnountlalling duealterone year 382.Q)8 TOIALNEf*55ETS £1￿￿ NJAOS rtandetGeneral F￿d uDrestri¢ted 4J.691 SantanderBuildin8 Fund R￿trIrted 39,020 Cash in hand AppftsvEd ￿th￿TruSte￿5atIheIrTh￿tifig0￿ nd signedontheirbehall by

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 dayto-day functioning of the church and the Building Fund (designated) to hold funds for the new church building completed in August 2023.

Day to day banking activities were carried out through our Santander Business Current Accounts, the General Fund through the current account and the Building Fund through the reserve saving account,

A mortgage has been arranged with Kingdom bank and repayments are made through transfers from the Building Fund account.

Most members contribute to the church on a regular basis and have signed Gift Aid forms to enable the church to claim back tax. Members gave particularly generously last year towards completion of our new church building. 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 £43,691 is down by £8,503 on last year. The account remains well above the £30,000 to be retained for emergencies. The Building Fund closing balance is £39,026, down by £424,246 due to expenditure as the new church building reached completion. In spite of functioning without permanent accommodation for a number of years the church continued to grow numerically and recently quite few new adherents have joined us since the opening of the new building Although we have run a deficit this year the church is certainly a “going concern” but, we will need to manage resources carefully in the coming year as we deal with the running costs of the new building to ensure we continue to be in a good financial position.

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 fifth year under this new system.

The accounting programme Xero has been used to administer the church accounts.

31/12/2017

9

2.2 Analysis of Income

Our General Fund income available for Gift Aid was £102,240, which is up by £10,608 on last year and other donations at £9,611 was up by over £2,000.

Gift Aid received (£26,771), was up by over £3,292 on last year.

Overall income to the General Fund rose from £134,739 to £143,864

Building Fund income.

Through regular and sacrificial giving members have contributed to the Building Fund £89,382 suitable for Gift Aid in the past year.

Gift Aid of £40,030 has been received this year and a further £2,030 for Q4 0f 2023 has received in January 2024.

Of the £331,306 received from other sources £287,00 came from grants and the remaining £43,306 from gifts from other churches, and friends of Emmanuel Church.

The Lord has been good to us and through giving and donations over the past 8 years. With the help of a mortgage of £385,147 the church building was completed and handed over to us in August 2023.

2.3. Expenditure and liabilities

Expenditure

Overall General Fund expenditure was £152,367, (£123,411)

Church Administration costs were up by £10,000 ( See Note 1 ) to £98,299. Our Trainee Pastor has been appointed as Assistant Pastor and a 6.5% salary increase applied to our other employees raising total salary costs to £91,177.

With the opening of the new building Church Establishment costs have more than doubled to £14, 372 ( See Note 2 ). Church maintenance has increased to £3,131 as we settle into the new building and acquire necessary equipment. Catering expense at £1,652 are also well up with the café area being well used and some fellowship meals now taking place.

Teaching and Outreach costs at £7,518 are ( See Note 3 ) are £2,000 up on last year with church activities including Senior Moments, Oasis, Jolly Tots and Craft Club now fully functioning. The Explorers children’s club and children’s Sunday Club have seen a significant increases in the number of children in attendance.

Global Mission, at £24,925 was up by £3,700 as we support a number of mission projects abroad.

Also, our Mission Pot, which gave members the opportunity to contribute an additional £5,241 which went directly to a number of mission projects (See Note 4).

10

In total, mission support of £30,166 was raised last year.

Building Fund Expenditure

This year the building fund was used to pay for work done to complete the new building. £39,026 remains in the Building Fund account to cover mortgage repayments and any additional items required for final completion.

To complete the project a mortgage of £385,147 with Kingdom Bank has been arranged to cover the remaining costs for completion,

Of the expenditure last year of £1,260.029 the main contractor, Mayway Construction Ltd, was paid a total of £1,195,995 on a monthly basis (. See Note 5)

Liabilities & Provisions .

At 31[st] Dec 2023 Tax and National Insurance and pension contributions were up to date. There were no outstanding cheques.

As stated above a mortgage was approved to allow for completion of the new church building.

Volunteer staff are used to run all regular current activities within the church. These volunteers have gone through safeguarding checks.

2.4 Assets

With the church building now completed the estimated value is in the region of £2,100,000 although a professional evaluation has not been obtained.

The value of assets is set out in Note 7 of the appendices with a much higher value this year as most were newly purchased for the new building.

5.4 Grants

At the beginning of 2023 it looked unlikely that we could complete all phases of the new building project. However, over the year grants totalling £287,000 were received, for which we thank the Lord and our eight benefactors.

With continued giving from our membership, the above grants and the obtaining of a mortgage all phases of the project were completed. This now gives us purpose-built accommodation for a quality place of worship and areas that are now being used to provide activities to serve the community.

11

11.1 Staff Costs

Trustee Remuneration & Benefits.

Currently the church has 4 trustees, three of which are on an unpaid voluntary basis.

The church pastor is a trustee and was paid a full-time salary. He also received the following benefits: -

We have also taken on our Trainee Pastor on a full-time basis from 1[st] September 2023. He has also been enrolled in the NEST pension scheme. He is also able to claim the above Work Mileage rates.

Total Staff Costs

Salary Expenses are significantly up on last year with a general 6.5% salary increase and appointment of out Assistant Pastor. ( See 2.3 above and note 1 )

Neither of our two full time employees earn over £60,000 per year and our two 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 £250.

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 assistant pastor (see details above), the church has employed the following on a part time basis in the past year.

12

The church worker is enrolled in the NEST pension scheme but the church 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, and that of other deacons, is on an unpaid voluntary basis.

12.1 Defined contribution pension scheme

The pastor is enrolled in a Royal London Pension Scheme paid for by the church at a rate of £213/Month (£2,556/year). The pastor, the assistant pastor and the church worker are enrolled in the NEST pension scheme. Total cost of pension schemes last year was £8,017.

17.1 Investments

The church has no investments other than the savings accounts already mentioned.

19.1 Analysis of debtors

At 31[st] December 2023 the following payments were due to the church:-

The gift Aid claim for Q4 of 2023 of £8,399.54 of which £2,030 will go to the Building Fund and £6,369.54 to the General Fund, has been claimed and was received in January 2024.

Cash In Bank and In Hand

The books were closed on 31[st] Dec 2023.

Closing balances were:Santander Reserve Account (Building Fund) £39,025 Santander Current Account ( General Fund ) £43,691 There was no cash held in hand at the close of the financial year.

13

27.4 Designated Funds

The Building Fund was designated towards the cost of building the new church, now completed. This new church will be used for worship and also to serve the community of Leftwich. At 31[st] Dec 2023 the balance stood at £39,026 and will continue to be used to service the mortgage and pay of any additional expenses that may arise as we settle in to the new building.

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 £2,777 for the past year.

14

Appendices notes on Financial Statement

Expenses This Year Last Year
Note 1 Church Administration
Salaries £67,280.39 £62,117.64
Tax & National Insurance £15,929.98 14,175.07
Staff Pension Schemes £8,016.76 £7,563.11
Staff Expenses £2,777.28 £2,277.24
Office Expenses £4,099.46 £1,838.27
Compliance £195.40 £379.80
Total £98,299.27 £88.251.13
,
Note 2 Church Establishment
Insurance £2,187.76 £760.90
Electricity & Gas £2,077.04 -£220.91
Water £0.00 £0.00
Church Maintenance £3,131.39 £940.37
Catering Expenses £1,652.52 £590.44
Cleaning £0.00 £0.00
Subscriptions & Legal Fees £,3,611.28 £2,564.17
Rental Expenses £1,712.25 £1,986.60
Total £14,372.24 £6,621.57
Note 3 Teaching & Outreach
Teaching and Outreach £45.00 £0.00
Visiting Speakers £988.00 £881.50
Church Annual Weekend £0.00 701.02
Education & Books £858.87 £584.74
Sunday Club £482.62 £811.77
Senior Moments -£22.96 -£48.40
Oasis £64.11 £0.00
Training £1,980.60 £1,648.48
Gifts & Donations £2,620.05 £855.18
Explorers £397.54 129.24
Games on the Green £104.51 £31.79
Total £7,518.34 £5,595.32
Note 4 Global Mission
Slavic Gospel Association £1,930.00 £1,700.00
Jonathan Gilmore £3,030.00 £1,700.00
SIM for David Mackie £1,930.00 £1,700.00
Mission Support for Beck £13,110.00 £13,214.96
Support for Katie UCCF/ UFM £3,900,00
Support for other missions £1,025.16 £400.00
Total £24,925.16 £21,214.96

15

£135.00
£95.00

£4,377.00

£50.00
Project
£390,00
appeal
£194.00

Total
£5,241.00
£1,558.00

ion Pot
£30,166.16
£22,773
Commented [AC1]:
Mission Pot
Jonathan Gilmore
£135.00
One hundredfold
£95.00
SGA Bobkov car appeal
£4,377.00

Mel Stuart
£50.00
Thorn Croft Angel Tree Project
£390,00
SGA Joy for Christmas appeal
£194.00

Total
£5,241.00
£1,558.00


Global Mission + Mission Pot
£30,166.16
£22,773
Note 5 New Building Expenses
MayWay Construction (current contractor)
£1,195,995
Architects etc and furnishings etc
£64,034
Total
£1,260,029		 £135.00
£95.00

£4,377.00

£50.00
Project
£390,00
appeal
£194.00

Total
£5,241.00
£1,558.00

ion Pot
£30,166.16
£22,773

----- Start of picture text -----
Commented [AC1]:
----- End of picture text -----

Our contractor was paid on a monthly basis until the balance in the building fund was almost used up. The mortgage was then used for further payments to bring the work to completion.

Note 6 Expenditure this year was £152,367. The increase of almost £18,000 is mainly due to increased staff costs and costs of running the new building with all church activities now up and running.

Note 7 The following are estimates of the church’s moveable assets. Most items & furnishings are new, purchased for the new building but other furnishings and equipment were purchased second hand

Moveable Asset
Sanctuary
Chairs £18,600
Sanctuary Furniture £2,060
Clavinova & musical instruments £1,000
Café Area
Tables & Chairs £3,720
Coffee & Tea Machines £3,070
Kitchen appliances & equipment £6,000
Sycamore Room
Tables & Chairs in store £9,500
Upstairs
Furnishings £880
Other
Safety equipment £600

16

Shed & gardening equipment £1,500
Tech Equipment
TVs £2,500
Other Tech Equipment & Computers
etc £5,663
Total Moveable Assets
£55,013

17

2•11. 1Th#ep&￿ent Ex¥mingrfs Rewrt to th& Tnth$ of114e Ernman￿1 Ch￿￿ LeftidTr. I tBport ￿ the ae&wnts of thB thatty for year 8Tr￿￿ 31 De￿rnber 2023, aTP Sot out on pages 7 to8 ofthL8 RopDrt. Resp•ctlve re•p0nAlbll￿0 olth• Int￿ gJamiMr. Tho ¢harity's Inths are tsSPDnsible for the preparatppn of the acccunts. The ¢h8rity'¥ trv5tees consider that an ¥￿11 Is llot reouira for this year utthr sethcn 144121 of tho Ch&nb&6 AGt 2011 1 2011 Act) and that an indepen￿￿&#￿1￿￿o￿ Is r￿eded my ￿5p(wi￿lity to". exam￿￿ the¥xtyJnts urvjerswthon 145 oftho 2011 thè pro(dvre5 lapj flo￿ in the generdl Thre¢hDn5 gwen by thD Chanty Camm1ssKffterurthr section 14S 151 Ibl olthe 2011 Act", and to stats I￿rb)J￿rm¥tters have Gorne to my attWbOPI lty exam￿¥t￿)n VR5 Lar￿d In a(J))rd8n¢e wrth the general nirectson8 ¥ven by Charty commi￿on An exwninauon inL4th a feview of the reGords kept by the chanty ar￿ a mpafigcn oftracc¢yJTrtspreGented ¥￿th th08èrfcord5 11 also Indude5consk%èr&tipnofanyunu8ual itetns or d￿￿OSUre$ In the ¥¢¢punts ancl ¥eeking explanaborns frtsm ytsu as trustees concerrwng Any such matters Ths prts¢edures undertakendo notprovide all th&eVth￿lhaIWoukl b& rwir8d in an udrt and no wtNon IS gr¢en as to whgiher the wèsertt 0 1￿￿ fair we and the report Ls limited to Iho¥e fflattot&Eetout 8ts1gmenl bebw. Indvp•nd•ntWA4mln•f tatngnL In my&￿MInatiOn. no m•tter has come to my attenkn. 1. gN$ mè r&vArAble to bel￿￿ thatin aFV tnatsrial respectthe requirernents to keep wxouDbng fecorrjs in accordancewrth 8etbon 130 Dfthe 2011 to prepared 8￿nis¥￿1￿ ar￿￿d with the ac￿￿n￿r￿a r¢¢ord8 and Comp￿ havt T¥Jt me¢ or 2 tts￿th. in TTry wnvjn. atten1￿￿ shoukl bedrawn in ¢rdertotnaile a properunder5taThlW of awJunts lo be rea¢W Date4 ju￿ 2024. F•lowoflhe Assorist￿ 0fr￿ty IrKlèKthrtExarninerg. Rtvd A. A c￿lS W ACIB. FCIE 15 Carleton RoAd. Cwey PR6 8TQ 18 18