OpenCharities

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

2020-12-31-accounts

REDEEMED CHRISTIAN CHURCH OF GOD LIVING WATER PARISH (STOKE-ON-TRENT)

Trustees Report and Financial Statements Y Y e e a a r r e e n n d d e e d d : : 3 3 1 1 D D e e c c e e m m b b e e r r 2 2 0 0 2 2 0 0

[C] C[h] h[a] a[r] r[i] i[t] t NNoo::11117711773355

[y] y

Contents

Page

Legal and administrative information 3 Report of the Trustees 4

Report of the Independent examiner Statement of financial activities Balance sheet

2

Legal and administrative information

Trustees Pastor Valentine Ohakwe Pastor Adeyinka Odebade Mrs Catherine Banda Deacon Olukunle Olabode Mr Stephen Trickett

Registered Office

Redemption Community Hub Herbert Minton Building 79 London Road Stoke-on-Trent ST4 7QE

Bankers

Barclays Bank PLC, Hanley Staffordshire Group 36 Town Road ST1 2JQ

Lloyds TSB Plc, Fountain Square, Hanley, Stoke-on-Trent

Accountant / Independent examiner Tunji Ogedengbe FCCA DTT Consultancy Ltd 36 Daffodil Close, Hatfield AL10 9FF

3

Report of the Trustees for the year ended 31 December 2020

It is with great pleasure we present the annual report and the financial statements for the year ended 2020.

The financial statement have been prepared in accordance with the accounting policies set out on page 9 and comply with the charity Trust Deed and the recommendations of the Statement of Recommended Practice, Accounting and Reporting by Charities and complies with the applicable law.

Principal Objectives and Performances

Living Water Parish Stoke-on-Trent church is a member of the “ Redeemed Christian Church of God” which has parishes all over the world. RCCG Living Water Parish is constituted as a charity in its own right and is therefore governed by the charities Act 1993.

The objectives of Charity are:

1) The advancement of the Christian Faith worldwide

2) The relief of proverty

The main objectives and performamces for the year continued to focus on relief of proverty and the advancement of the Christian faith. These were accomplished through several means including:

Development, activities and achievements this year.

The Charity continued to strive to ensure the objectives of the charity are met. This year we continued to meet the objectives of furthering the Christian faith and alleviating the sufferings of the people generally irrespective of their race, background, sex or faith.

This year we have been successful in sharing the Christian faith and helping people develop biblical principles that build up self-esteem, thereby enabling them to stay out of criminality and social vices; and

4

further assisting them to fulfill their purpose in life and live happy productive lives.

The church is keen at helping create stronger family ties and educating the youth. We operate help, guidance and advisory sessions on a regular basis to church members (and non church members on demand) on matters of family life, education of young members, and general civic responsibilities.

We continued to support and encourage young people by providing a Children/ Teenagers’ church where children and teenagers meet on Sunday morning under a caring, supportive and encouraging atmosphere. The Youths fellowship (Chosen Generation) caters for younger adults who meet for special activities suited to their needs. Our activities also included the organisation of leadership seminars for the benefit of the community where youths and other matured individuals were encouraged to take up leadership roles within the community.

In terms of donations we supported a number of charities and organisations involved in providing specialized services to clients both locally and further afield, such as the Cross Rhythms local community radio station. We supported Africa Mission, an aid relief agency to underprivileged people in Africa; and Compassion UK which helps to bring children out of poverty from around the world. We also supported the World Evangelical Mission which aims at furthering the Christian faith all over the world.

Effects of Covid-19 pandemic

2020 was the year whose main distinguishing feature was the covid-19 pandemic and the long period of lockdown which caused much disruption to businesses, families and organisations like ours.

During the lockdown period which started in March 2020, the church reverted to holding its services and other activities online. However, from July 2020 when churches were allowed to reopen under conditions that had to be safe and compliant to set guidelines, Living Water Parish was open and adopted a hybrid mode of holding its activities (both face-to-face where feasible and online).

The church supported its members and other members of the community during the lockdown period. This included assisting with shopping for people who were shielding, donating food and other materials to those in need and providing information and public health guidance to help people cope with the challenges of that season. The church also supported its members through prayers and encouragement from the Bible.

5

This year trustees consider that the performance of the parish has been satisfactory in terms of advancement of the Christian faith and relief of poverty. This is especially taking cognizance of the effects of the covid-19 pandemic.

Future development.

The charity plans continuing the activities lined above in the forthcoming years subject to satisfactory funding arrangements. Plans are also being developed to work on a number of schemes:

We hope to increase our involvement with the local community through social action and social inclusion by further strengthening our advisory sessions, developing biblical principles, organising leadership seminars, economic empowerment, impacting entrepreneurship skills etc. It is envisaged that the RCOP would be the main vehicle for achieving these.

Financial results and future activities .

The statement of the financial activities shows income of £113,408.00 and expenditure of £80,701.00.

The financial contributions from members (mostly online during the pandemic) has enabled the church to support quite a good number of

6

organisations, charities and visiting ministers as well as meeting other charitable objectives.

The present level of funding is adequate to support the continuation of the church objectives. We note, with delight, that the net income for the year was more than the expenditures; this leaves the charity in a positive financial position.

Public Benefit

The charity acknowledges its requirement to demonstrate clearly that it must have charitable purposes or ‘aims’ that are for the public benefit. Details of how the charity has achieved this are provided in this report. The trustees confirm that they have paid due regard to the Charity Commission guidance on public benefit before deciding what activities the charity should undertake.

Risk Management.

The trustees actively review the major risks which the charity faces on a regular basis. The trustees have examined the major strategic, business and operational risks which the charity faces and confirm that the systems have been established to enable regular reports to be produced so that the necessary steps can be taken to lessen these risks.

Volunteers.

Many volunteers give up their time to help at the church, particularly at weekends and in the evenings. We are greatly indebted to these volunteers for their commitment and support.

Approved by the trustees and signed on their behalf by:

ADOdebade

Adeyinka Odebade Board of trustees

7

Charity no 1171735

RCCG Living Water Parish Stoke - on-Trent

Annual Accounts

1 Jan 2020 - 31 Dec 2020

Prepared by DTT Consultancy Ltd

RCCG Living Water Parish

REFERENCES AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTESS AND ADVISERS FOR THE YEAR ENDED 31 DECEMBER 2020

General Overseer
Pastor Enoch Adeboye
Trustees
PastorOniyide Oludayomi
Cedric Barber
Adeyinka Odedade
Minister In Charge
Pastor Marcus Chilaka
Charity registration no 1171735
Principal office
Herbert Minton Building
79 London Road
Stoke on Trent
ST4 7PZ
Independent Examiner
Tunji Ogedengbe
36 Daffodil Close
Hatfield
AL10 9FF
Bankers
Barclays bank

RCCG Living Water Parish

Report of the Trustees

for the year ended 31st December 2020

FINANCIAL REVIEW

Reserves policy

The net profit resources for the year amounted to £17,807 with a net assest of £118,620. All these have been un and no fund isallocated to restricted project. The trustees have established a policy whereby the unrestricted fund or invested in tangible fixed assets, the free reserves, held by the church should be 3 months of annual expendit At this level, the trustees feel that it would be able to continue the current activities of the church in the event of s drop in funding.

Principal funding sources

This is provided mainly through voluntary tithes and offerings by the church members and through gift aid schem Pledges are also taken for specific projects.

FUTURE DEVELOPMENTS

The church will continue to explore various ways of spreading the gospel of Christ in an affective manner. The charity is also looking to grow in membership and continue to develop its members to make life - changing im in society, plant more parishes and due to the increase in the number of members, our future plan is to accommo those members and likely additional.

ON BEHALF OF THE BOARD:

Date: 1st July 2021

Adeyinka Odedade

`

THE REDEEMED CHRISTIAN CHURCH OF GOD RCCG Living Water Parish

INDEPENDENT EXAMINNERS REPORT FOR THE PERIOD January 2020 to December 2020

I report on the financial statements of RCCG Living Water Parish for the year ended 31st December 2020 which comprise the statement of financial activities, the balance sheet, and the related notes. These financial statements have been prepared under the historical cost convention and the accounting policies set out therein.

Respective responsibilities of trustees and independent examiner

As the charity's trustees you are responsible for the preparation of the accounts, you consider that the audit requirement of section 43(2) of the Charities Act 1993 (the Act),as amended by s.28 of the Charities Act 2006 does not apply. It is my responsibility to examine accounts under section 43 of the Act, as amended, to follow procedures specified in the General Directions given by the Charity Commissioners under section 43(7)(b) of the Act, as amended, whether particular matters have come to my attention.

Basis of independent examiner's statement

My examination was carried out in accordance with the General Directions given by the Charities Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

Tunji Ogedengbe 36 Daffodil Close Hatfield AL10 9FF

1st July 2021

RCCG RCCG Living Water Parish RCCG Living Water Parish RCCG Living Water Parish RCCG Living Water Parish RCCG Living Water Parish
Annualaccountsforthe period
Period start date 1st Jan 2020 To Period end
date		 31st Dec 2020
Section A Statement of financial activities
Recommended
categories by activity
Details of own
analysis
Note
Incoming resources (Note 3)
Incoming resources from
generated funds
Voluntary income
S01
Activities for generating funds
S02
Investment income
S03
Incoming resources from
charitable activities
S04
Other incoming resources
S05
S06
Resources expended (Notes 4-8)
Costs of Generating Funds
Costs of generating voluntary
income
S07
Fundraising trading costs
S08
Investment management costs
S09
Charitable activities
S10
Governance costs
S11
Other resources expended
S12
S13
S14
S15
S16
S17
S18
S19
S20
S21
Total funds carried forward
Total funds brought forward
Net movement in funds
Net incoming/(outgoing) resources before
transfers
Prior year adjustment
Gains and losses on revaluation of fixed assets
for the charity’s own use
Other recognised gains/(losses)
Net incoming/(outgoing) resources before
other recognised gains/(losses)
Gross transfers between funds
Total resources expended
Total incoming resources		 Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total this year
Total last
year
£
£
£
£
£
F01
F02
F03
F04
F05
- - - - -
95,003 - - 95,003 86,726
- - - - -
- - - - -
18,405 - - 18,405 19,001
- - - - -
113,408 - - 113,408 105,727
- - - - -
71,276 - - 71,276 77,025
- - - - -
- - - - -
9,425 - - 9,425 12,226
- - - - -
- - - - -
80,701 - - 80,701 89,251
32,707 - - 32,707 16,476
- - - - -
32,707 - - 32,707 16,476
- - - - -
15,000
-		 - - 15,000
-
17,707 - - 17,707 16,476
100,813 - - 100,813 84,337
118,520 - - 118,520 100,813

1

Section B Balance sheet

Fixed assets
Tangible assets (Note 9)
Investments (Note 10)
Total fixed assets
Current assets
Stock and work in progress
Debtors (Note 11)
(Short term) investments
Cash at bank and in hand
Total current assets
Creditors: amounts falling due within
one year (Note 12)
Net current assets/(liabilities)
Total assets less current liabilities
Creditors: amounts falling due after
one year (Note 13)
Provisions for liabilities and charges
Net assets
Funds of the Charity
Unrestricted funds
Restricted income funds (Note 14)
Endowment funds(Note 15)
Total funds
Signed by		 Note
B01
B02
B03
B04
B05
B06
B07
B08
B09
B10
B11
B12
B13
B14
B15
B16
B17
B18
B19
B20		 Unrestricted
funds
£
F01		 Restricted
income
funds
£
F02		 Endowment
funds
£
F03		 Total this year
Total last year
£
£
F04
F05		 Total this year
Total last year
£
£
F04
F05
386,359 - - 386,359 380,821
- - - - -
- - - - -
386,359 - - 386,359 380,821
- - - - -
8,170 - - 8,170 8,170
- - -
4,436 - - 4,436 5,876
12,606 - - 12,606 14,046
450 - - 450 350
12,156 - - 12,156 13,696
398,515 - - 398,515 394,517
279,995 - - 279,995 293,703
- - - - -
118,520 - - 118,520 100,814
118,520 118,520 100,813
-
- -
- -
118,520 - - 118,520 100,813
-
Signature Date of approval
Print Name
Adeyinka Odedade 1st July2021

2

Section C Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting

These accounts have been prepared on the basis of historic cost (except that investments are shown at market value) in accordance with:

• and with*  Accounting Standards;

or Financial Reporting Standards for Smaller Enterprises (FRSSE);

[** except for the following].

Give details in this box if a different standard has been followed.

** - If no departures from the chosen standards have been made then delete these words; otherwise give details of any changes in the boxes.

1.2 Change in basis of accounting

There has been no change to the accounting policies (valuation rules and methods of accounting) since last year (§ except for the following).

1.3 Changes to previous accounts

No changes have been made to accounts for previous years

3

Section C Notes to the accounts (cont)

Note 2 Accounting policies

This standard list of accounting policies has been applied by the charity except for those deleted. Where a different or additional policy has been adopted then this is detailed in the box below.

INCOMING RESOURCES

Recognition of incoming These are included in the Statement of Financial Activities (SoFA) when:
resources  the charity becomes entitled to the resources;
 the trustees are virtually certain they will receive the resources; and
 the monetary value can be measured with sufficient reliability.
Incoming resources with Where incoming resources have related expenditure (as with fundraising or contract income)
related expenditure the incoming resources and related expenditure are reported gross in the SoFA.
Grants and donations Grants and donations are only included in the SoFA when the charity has unconditional
entitlement to the resources.
Tax reclaims on donations Incoming resources from tax reclaims are included in the SoFA at the same time as the gift to
and gifts which they relate.
Contractual income and This is only included in the SoFA once the related goods or services have been delivered.
performance related grants
Gifts in kind Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the
amount actually realised.
Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or
distributed by the charity.
Gifts in kind for use by the charity are included in the SoFA as incoming resources when
receivable.
Donated services and These are only included in incoming resources (with an equivalent amount in resources
facilities expended) where the benefit to the charity is reasonably quantifiable, measurable and
material_._The value placed on these resources is the estimated value to the charity of the
service or facility received.
Volunteer help The value of any voluntary help received is not included in the accounts but is described in the
trustees’ annual report.
Investment income This is included in the accounts when receivable.
Investment gains and losses This includes any gain or loss on the sale of investments and any gain or loss resulting from
revaluing investments to market value at the end of the year.
EXPENDITURE AND LIABILITIES
Liability recognition Liabilities are recognised as soon as there is a legal or constructive obligation committing the
charity to pay out resources.
Governance costs Include costs of the preparation and examination of statutory accounts, the costs of trustee
meetings and cost of any legal advice to trustees on governance or constitutional matters.
Grants with performance Where the charity gives a grant with conditions for its payment being a specific level of service
conditions or output to be provided, such grants are only recognised in the SoFA once the recipient of the
grant has provided the specified service or output.
Grants payable without These are only recognised in the accounts when a commitment has been made and there are
performance conditions no conditions to be met relating to the grant which remain in the control of the charity.
Support Costs Support costs include central functions and have been allocated to activity cost categories on a
basis consistent with the use of resources, eg allocating property costs by floor areas, or per
capita, staff costs by the time spent and other costs by their usage.
ASSETS
Tangible fixed assets for use
These are capitalised if they can be used for more than one year, and cost at least £500. They
by charity are valued at cost or a reasonable value on receipt.
Investments Investments quoted on a recognised stock exchange are valued at market value at the year
end. Other investment assets are included at trustees' best estimate of market value.
Stocks and work in progress These are valued at the lower of cost or market value.

4

Section C Notes to the accounts (cont)

Note 3 Analysis of incoming resources

Incoming resources may be further analysed if this would help the reader of the accounts.

Activities for generating funds
Investment income
Incoming resources from
charitable activities
Voluntary income		 Analysis This year
Last year
£
£		 This year
Last year
£
£
Donation 95,003 86,726
-
- -
- -
Total 95,003 86,726
- -
- -
- -
- -
- -
Total - -
- -
- -
- -
- -
Total - -
Gift Aid 18,405 19,001
- -
- -
- -
- -
Total 18,405 19,001

5

RCCG Living Water Parish 1 Jan 20 - 31 Dec 20

Section C Notes to the accounts

Note 4 Analysis of resources expended

Resources expended may be further analysed if this would help the reader of the accounts.

Governance costs
Investment
management costs
Charitable activities
Fundraising trading
costs
Costs of generating
voluntary income		 Analysis This year
Last year
£
£		 This year
Last year
£
£
Publicity& Adverts 1,019 1,283
Books and Literature 324 453
Cateringand Refreshment 1,286 1,552
Insurance 4,791 4,857
Church Repairs 2,677 3,199
Rent & Rates - -
Council tax 5,051 7,370
Honorarium 1,064 3,088
Office Expense 1,620 1,449
Meetings and Conferences 1,390 2,405
Printingand Stationeries 54 497
Professional services 5,424 16,739
Training 48 170
Travels and Hotels 390 5,449
Utilities 5,385 7,801
Wages & Salaries 2,964 3,232
Mortgage interest 19,362 635
Motor expenses 1,896 3,758
Telephone 1,405 3,902
Other Administration Costs 6,591 2,500
Bank Charges 455 1,259
Independent Examination 450 350
Other 2,192 1,442
Depreciation on motor vehicles 2,941 274
Purchase Of Equipment 2,500 3,111
Choir - 251
Total 71,276 77,025
- -
- -
- -
- -
Total - -
- -
- -
Total - -
WEM 4,854 5,600
Gift & Donations 1,978 2,870
Welfare 387 250
World Evangelism - 208
Central Office 2,180 1,916
FOL - 1,302
Outreach/CommunityProject 25 80
Total 9,425 12,226
-
- -
-
Total - -

6

Section C Notes to the accounts (cont)

Note 5 Support Costs

Please complete this note if the charity has analysed its expenses using activity categories and has support costs.

support costs.
Support cost type Fundraising activity
£		 Charitable Activity
£		 Governance Activity
£		 Total Cost
£
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
Total - - - -

Note 6 Details of certain items of expenditure

6.1 Trustee expenses

Please provide details of the amount of any payment or reimbursement of out-of-pocket expenses made to trustees or to third parties for expenses incurred by trustees. If no expenses were paid, please enter ‘None’ in the appropriate box(es).

Number of trustees who were paid expenses Nature of the expenses

Total amount paid

This year Last year
£ £

6.2 Fees for examination or audit of the accounts

Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner or auditor. If nothing was paid please enter NONE in the appropriate box(es).

Other fees (for example: advice, consultancy, accountancy
services) paid to the independent examiner or auditor
Independent examiner’s or auditors' fees for reporting on the
accounts		 This year
£		 Last year
£
450 350

7

RCCG Living Water Parish 1 Jan 20 - 31 Dec 20

Section C Notes to the accounts (cont)

Note 9 Tangible fixed assets

Please complete this note if the charity has any tangible fixed assets

9.1 Cost or valuation

Freehold land
& buildings
Other land &
buildings
Plant,
machinery
and motor
vehicles
Fixtures,
fittings and
equipment
Payments on
account and
assets under
construction
Total
£
£
£
£
£
£
Balance brought
forward
380,000 - 6,295 - - 386,295
Additions
- - - 8,478 - 8,478
Revaluations
- - - - -
Disposals
- - - - - -
Transfers
- - - - - -
Balance carried
forward
380,000 - 6,295 8,478 - 394,773
Basis*
SL or RB
SL or RB
SL or RB
SL or RB
SL or RB
 Rate
Balance brought
forward
- - 5,474 - - 5,474
Depreciation charge
for year
- - 821 2,120 - 2,941
Impairment provisions - - - - - -
Revaluations
- - - - - -
Disposals
- - - - - -
Transfers
- - - - - -
Balance carried
forward
- - 6,295 2,120 - 8,414
Brought forward
380,000 - 821 - - 380,821
Carried forward
380,000 - 0 6,359 - 386,359
9.3 Net book value
9.2 Accumulated depreciation and impairment provisions*		 Freehold land
& buildings
£		 Other land &
buildings
£		 Plant,
machinery
and motor
vehicles
£		 Fixtures,
fittings and
equipment
£		 Payments on
account and
assets under
construction
£		 Total
£
380,000 - 6,295 - - 386,295
- - - 8,478 - 8,478
- - - - -
- - - - - -
- - - - - -
380,000 - 6,295 8,478 - 394,773
- - 5,474 - - 5,474
- - 821 2,120 - 2,941
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - 6,295 2,120 - 8,414
380,000 - 821 - - 380,821
380,000 - 0 6,359 - 386,359

9.4 Revaluation

If any fixed assets have been revalued please give details of the valuer and method of valuation

* The "transfers" row is for movements between fixed asset categories.

** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction.

8

Section C Notes to the accounts (cont)

RCCG Living Water Parish 1 Jan 20 - 31 Dec 20

Note 11 Debtors and prepayments

Please complete this note if the charity has any debtors or prepayments.

Analysis of debtors
Loan
Amounts due from subsidiary and associated
undertakings
Other debtors
Prepayments and accrued income
Total		 Amounts falling due
within oneyear		 Amounts falling due
within oneyear		 Amounts falling due after
more than oneyear		 Amounts falling due after
more than oneyear
This year
£		 Last year
£		 This year
£		 Last year
£
8,170 5,670 - -
- - - -
- -
- - - -
8,170 5,670 - -

Note 12 Creditors and accruals

Please complete this note if the charity has any creditors or accruals.

12.1 Analysis of creditors

Loans and overdrafts
Creditors
Amounts due to subsidiary and associated
undertakings
Other creditors
Mortgage
Total		 Amounts falling due
within oneyear		 Amounts falling due
within oneyear		 Amounts falling due after
more than oneyear		 Amounts falling due after
more than oneyear
Thisyear Lastyear Thisyear Lastyear
£ £ £ £
- - - -
7,000 17,103
- - - -
- - - -
- -
272,995		 276,600
- - 279,995 293,703

9

THE REDEEMED CHRISTIAN CHURCH OF GOD RCCG Livln Water Parish INDEPENDENT EXAMINNERS REPORT FOR THE PERIOD January 2020 to December 2020 I rewt on the finanual statements of RCCG LI￿n9 Watsr Parish for the >Yar endeil 31st December 2020 thlch comprise the statemerrt of finandal a¢tsth, the balance sheet and th8 related notes. These financial statements have been prepared undor the IHSt(Yicd cost o)nventton and the accounting policies set out thereln. Respective re5ponslbllltles of trustees and Independent examlner As the charlV$ thjstees are responsible for thg preparation of the accounts. conslder that the aud requirement of section 43(2) of the Charibes Act 1993 {ts Act),as amended by s28 of the Charities Act 2006 do68 not appty. It is my resP￿S￿bilty to examlne ac(xwnts under Section 43 of the A¢t, as amended. to follow proceduros speclfied in the General Directions grven by the Chaiity Commissioners under sectlon 43(7){b) of the ￿ as amend&J, whethor parti￿lar matters have come to my attention. Basls of Independent examlnerfs statomant My examlnath)n Wd$ carried in awxdance 7hryth the Generai Directions given by the Charittes Comm18slonevs. An examlnation includes a revlew of the accounting rec￿ kept by the charfty and a ccynparison of the accounts presented with those reLwds. 11 also includes consideratbjn of any unusual hems or disclosur88 in the accounts, and seeking explanatlons from as trustees conceming any such matt8rs. The procedures undertaken do not prowde all the evidence that VA)ukl be required in an audit. and Independent examlnerfs statemont In cmnectton wlth my examlnation. no mthr has come to my attentton: {1) whi¢h gives me reasonable ￿uSe to bdieve that ￿ any material respect the requlrements.. . to keep accountlng records in accordanc? with section 41 of the A¢ and . to prepare accounts wthich accord ¥￿th the accounting rec(Yts to cornpty the accounting ofthe Act have not bgen mel. or {11} to which. in my opinion. attantlon should be dra*n in onlerlD enablg a proper understanding of the accounts to be reached. Tunji Ogedengbe 36 Daffodil Close Haffield AL10 9FF 1st Juty 2021