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← The Parochial Church Council Of The Ecclesiastical Parish Of Braunston

2023-12-31-accounts

THE PARISH OF ALL SAINTS’, BRAUNSTON

Registered Charity number 1173187

ANNUAL REPORT OF THE PAROCHIAL CHURCH COUNCIL FOR THE YEAR ENDED 31[st ] DECEMBER 2023

Team Rector with special responsibility for Braunston during 2023.

Rev. Kathryn Evans The Rectory 71, High Street. Braunston NN11 7HS

PCC Secretary:

Dr.Fergus McCloghry 42 Greenway Braunston NN11 7JT

Bank

Lloyds Bank 18 High Street, Daventry NN11 4HT

Independent Examiner

Dr G Waghorn 15 Greenway, Braunston, Daventry NN11 7HP

THE PARISH CHURCH OF ALL SAINTS’, BRAUNSTON ANNUAL REPORT FOR THE YEAR ENDING 31 DECEMBER 2023

The primary object of the PCC is the promotion of the Gospel of our Lord Jesus Christ according to the doctrines and practices of the Church of England.

The Parochial Church Council is a corporate body established by the Church of England. The PCC operates under the Parochial Church Council Powers Measure.

The PCC at Braunston has the responsibility of co-operating with the Team Rector to promote, in this ecclesiastical parish, the whole mission of the Church – pastoral, evangelistic, social and ecumenical. It also has the responsibility of maintaining the fabric of the church.

The PCC accepts the House of Bishops’ safeguarding guidance, both policies and practice, and it publishes and regularly reviews its Safeguarding Policy.

The Mission Statement agreed by the PCC states that: “We are here to love and serve God within our community and in the world.”

MEMBERSHIP

Members of the PCC are either ex officio or elected by the Annual Parochial Church Meeting in accordance with the Church Representation Rules. During 2023 the following served as members of the PCC.

the PCC.
Team Rector: Rev, Kathryn Evans The Rectory, 71, High Street, Braunston NN11 7HS
Churchwardens
Mr P Milner
Mrs. Mariann
Holloway		 Deanery Synod Representative,
Churchwarden
Other
Members:		 Mrs. A Parker-Tyler
Rev. J Stevenson
Mr J Harding
Mr P Hobbs
Mrs R Morgan
Dr F McCloghry
Rev. Rob Rogers
Mrs.J Mortimer-Sykes		 Reader and Lay Chairman of PCC
Treasurer
Safeguarding Officer

THE PCC AND COMMITTEES

PCC meetings were held in April, August, September, October and December. The Annual Parochial Church Meeting was held on 29[th] . May 2023.

As well as acting on a broad range of issues affecting the church and the wider community, the PCC received regular

Treasurer’s reports and reports on the church’s fabric as well as reports from representatives of the Deanery Synod and Friends of All Saints’ Church. Attendance at meetings throughout the year averaged 85%.

Throughout the year, the PCC has had regard to the guidance issued by the Charity Commission on public benefit.

CHURCH SERVICES AND ATTENDANCE

The pattern of services remained the same. All Saints would host the 1[st] and 3[rd] service of the month and Ashby the 2[nd] and Welton the 4[th] . The 5[th] Sunday were be arranged separately. The main service on the third Sunday is a family service. However on the third Sunday a 9.00 am Book of Common

Prayer communion has been introduced. This cycles between the three churches. Evening prayer is now held at Ashby on Tuesdays, Morning Prayer at Welton on Wednesdays and a Celtic Morning Prayer at Braunston on Saturdays,

The Eucharist can now be received in both kinds using the common cup or by intinction by the priest. Attendance at Braunston

At All Saints Braunston:

There were 14 Sunday Holy communion services (attendance averaging 42), and 4 Book of Common prayer communion services.

There were 12 All Age Sunday morning services. (attendance averaging 35, and 6 children) There were no confirmations during the year.

There were 3 baptisms mainly during Family services. There was 1 wedding, and there were 13 funerals. There were 2 burials and 6 interments of ashes. There was a Maundy Thursday evening supper.

Prayer and Praise continued alternate months. Communion (by extension) has been held at Astley Hall 9 times during the year. Each church in the benefice celebrated Harvest, Remembrance and Christmas individually. At Christmas there were a carol service, Crib service Midnight Mass and Christmas Day service.

REVIEW OF THE YEAR

There has been a gradual growth in the church this year and the introduction of new opportunities to worship. The Rector has also started Singing for Wellbeing on a Saturday afternoon once a month. Tiny Treasures is thriving. There was a very successful Afternoon Tea party on 7[th] October Several events were held including a Last Night of the Proms and a Christmas extravaganza with the Coventry Brass Band.

There was a Sunday Service at the marina on the weekend of the Historic Boat show.

Mission

It is a policy of the PCC to, if possible, annually, make charitable donations equal to 10% of the planned giving received. The usual plan is to give a third to global charities, a third to national and a third to local charities.

The church’s mission to children and young people is acknowledged as very important and a continuous effort has been made to encourage children and families to become part of Braunston’s regular congregation. Tiny Treasures is continuing to meet regularly.

The 2 house study groups have also continued.

Presence in the Village

The Church website and its quality is widely recognised. The website being maintained and kept up to date by Kevin Young from Welton. The site contains up to date information and includes generic email addresses for all the main contacts. The Church also has a Facebook page which is an increasing source of communication for all.

The church continues to co-produce the Braunston Village News with the Parish Council. Becky Morgan from the PCC, is now a church school governor at the local school.

Another initiative which remains popular is the opportunity for individuals to pay to have the church floodlit on a particular date, with many villagers choosing to mark special occasions in this way. This is done on an ad hoc basis but also through “Friends of All Saints”, and is an opportunity for all those who do not necessarily attend the church on a regular basis to contribute to its upkeep. An additional incentive is the ability to view the floodlit church on the worldwide web.

The Community Larder is still operating from the church.

The Rector and Jean Waghorn are working with the school with regular assemblies and classroom teaching. The school filled the church for a Christingle service.

Worship

This has been discussed earlier.

Maintenance

The PCC are very appreciative of the lead role undertaken by Charles Dunn to ensure the essential list of work identified in the Architects’ Quinquennial report was completed during 2023, including his involvement in the newly formed Fabric committee. The PCC is also very grateful to Pat Milner for his continued focus on the multitude of maintenance and replacement tasks with the help and support of many volunteer parishioners. The PCC is also grateful for the ongoing support of Friends of All Saints.

.........................................................

THE 2023 ALL SAINTS' TREASURER'S REPORT

Second Version

Registered Charity No 1173187 Peter Hobbs B. Sc. (Hons), A.A.T.

1

The 2023 All Saints' Treasurer's Report

Financial Review

We have now become part of a Benefice with the Churches at Welton and Ashby-St-Ledger. Vicar’s expenses and some of the general service costs are now met by Benefice funds. All your giving, fundraising and other incomes to All Saints Church, are retained by All Saints Church. When required each Church contributes to the Benefice to cover costs . However in 2023 there was sufficient fund in the Benefice account that no contribution was required.

In the section "Statement of Financial Activities in Section A" we see the movements in the various Fund Types.

The Various Fund types are:

Restricted Funds - which are assigned to a particular project. If not spent on that project the

In the section "Statement of Financial Activities in Section A" we see that we have spent approximately £10k more than our income. This is not good. Especially as this has been happening for several years now. The Surplus of Income vs Expenditure for Unrestricted funds for the last few years has been as follows:-

2018 +£17K (we had a 20K legacy in this year)

2019 -£7k 2020 -£6k 2021 -£5k 2022 -£9k 2023 -£10k.

We carry forward £28K in Unrestricted funds into 2024. This will not last much longer. So the PCC recognise that at some stage it will need to consider options to Increase Income and/or reduce costs.

We should be proud we have paid our 2023 Parish Share (£45,546) in full. This goes to the Diocese to pay for our Vicar, and other ministry costs. Not paying this in full would be one way of reducing costs, but not an easy choice.

All Saints' Church, Braunston

29/02/2024

2

The 2023 All Saints' Treasurer's Report

Financial Review (continued)

We have a policy that, if possible, we tithe our Planned Giving to Missionary and Charitable Giving. What we do not spend in one year is carried forward to the next.

This year we have given to :-

We were able to give so much this year because we had £8,425.91 carry forward from previous years. Even so, we did not spend all of 2023 allocation and we still carry forward £2,565.27 unspent charitable giving to 2024.

Fundraising in 2023 was The Summer Fete, Cream Teas, Last Night of the Proms, Christmas Extravaganza, Floodlighting, Historic Churches sponsored stride, Easyfundraising and Amazon online purchasing apps, As can be seen in Note 3 this raised £4147 less £870 cost. This is a lot better than the previous year.

During 2023 we did receive £1,171 via the Goodbox digital giving machine at the back of the church. This did incur a cost of £246. The QR code only received £2 and is no longer going to be promoted.

It is the PCC policy to try to maintain a balance of unrestricted funds which is more than two months unrestricted expenditure. This to cover emergency situations that may arise from time to time. Our monthly unrestricted payments are currently around £5.6k. Our unrestricted funds are £28k, and hence we have met this criterion.

Braunston Church, along with Braunston Parish Council support the production of a Local Magazine, The Braunston Village News. All Saints Church cover 1/3 of the net cost, and the Parish Council provide the other 2/3 of the net cost. During 2023 the cost of Printing was £3990.02, and the income raised from advertising was £2,847.79. The loss £1,142.23 was covered by the Parish Council £761.49 and All Saints Church £380.74.

All Saints' Church, Braunston

29/02/2024

3

The 2023 All Saints' Treasurer's Report

Financial Review (continued)

Shown on the Balance Sheet, we have available funds of £51,320 comprising £28,027 of unrestricted funds , £23,048 of designated funds, and £244 of Restricted funds. Please refer to note 16.1. We have total Cash at Bank and in hand of £49,907. Of this £512 is held in a Lloyds instant access account, £5,802 in a Lloyds Treasurers account and £43,593 in Church of England, Central Board of Finance accounts. We also have investments of £588 in CBF Church of England Investment Shares, and £795 in Treasurer Stock 2 1/2% IndLinked. We also have £200 in Petty Cash.

Please refer to Note 16.1. this shows our assets by the various funds.

At the end of 2023 we had £60 which was raised and is being held for the Peace at Lunch group and £184 donated to the Food Bank in Restricted Funds. We also have £23,048 in Designated Funds.

We conform to the Financial Reporting Standards 102 (FRS102). This uses the Accrual method of accounting, which considers the cost and income incurred/earned in the year, regardless of when the money was actually received/paid. Also much of the format of this report is recommended by the Charities Commission for FRS102 standard accounts.

We need more help within this Financial team. 2023 was to be my last year as Treasurer. Ideally it would be great to divide the work into multiple roles. Many of these roles do not require any bookkeeping experience, So if you are interested, can help in any way, no matter how small please contact Reverend Kathryn Evans or myself who would love to hear from you.

We ask for your prayers and continued support.

All Saints' Church, Braunston

29/02/2024

4

The 2023 All Saints' Treasurer's Report

Thanks

The whole of the congregation for their continued generosity and support.

In 2023 they committed to paying £5667.50 for the cost of Repair to damage caused by a failing Tower Drain Water Pipe.

They paid £570 for the replacement/repair of the boiler access roof

They paid £462.00 for the cleaning down all external roofs ensuring all downpipes were clear and not blocked.

Geoff Waghorn for his advice and Examining this report

All Saints' Church, Braunston

29/02/2024

5

The 2023 All Saints' Treasurer's Report

The Parochial Church Council of All Saints' Church, Braunston, Northamptonshire Charity No 1173187 Annual accounts for the period 01/01/2023 To 31/12/2023

Section A Statement of financial activities

Designated Designated Restricted
Recommended categories by Unrestricted income income Prior year
activity funds funds funds Total funds funds
£ £ £ £ £
Incoming resources (Note 3)
Income and endowments from:
Donations and legacies 37728 419 6884 45031 44258
Charitable activities 13943 0 0 13943 10020
Local Magazine 3609 0 0 3609 4096
Investments 1726 0 0 1726 1002
Separate material item of income 475 0 1134 1609 638
Other 0 0 0 0 0
Total 57481 419 8017 65917 60015
Resources expended (Note 4)
Expenditure on:
Raising funds 1116 0 0 1116 461
Charitable activities 62369 0 7833 70202 63002
Separate material item of expense 0 0 0 0 12780
Local Magazine 3990 0 0 3990 4168
Total 67475 0 7833 75308 80410
Net income/(expenditure) before investment
gains/(losses) -9994 419 184 -9391 -20395
Net gains/(losses) on investments 0 0 0 0 0
Net income/(expenditure) -9994 419 184 -9391 -20395
Extraordinary items 0 0 0 0 0
Transfers between funds 0 0 0 0 0
Other recognised gains/(losses):
Gains and losses on revaluation of fixed assets for
the charity’s own use 0 0 0 0 0
Other gains/(losses) 0 0 0 0 0
Net movement in funds -9994 419 184 -9391 -20395
Reconciliation of funds:
Total funds brought forward 38021 22629 60 60710 81106
Total funds carried forward 28027 23048 244 51320 60710

Statement Of Fin. Activities 6

All Saints' Church, Braunston

29/02/2024

The 2023 All Saints' Treasurer's Report

Section B Balance sheet

Designated Restricted
Unrestricted income income Total this Total last
funds funds funds year year
£ £ £ £ £
Fixed assets
Intangible assets 0 0 0 0 0
Tangible assets 0 0 0 0 0
Heritage assets 0 0 0 0 0
Investments 0 0 0 0 0
Total fixed assets 0 0 0 0 0
Current assets
Stocks 0 0 0 0 0
Debtors (Note 11) 1785 5 1857 3648 847
Investments (Note 10) 1383 0 0 1383 1403
Cash at bank and in hand (Note 13) 28676 23043 -1613 50107 68225
Total current assets 31845 23048 244 55137 70475
Creditors: amounts falling due within
one year (Note 12) 3818 0 0 3818 9765
Net current assets/(liabilities) 28027 23048 244 51320 60710
Total assets less current liabilities 28027 23048 244 51320 60710
Creditors: amounts falling due after
one year 0 0 0 0 0
Provisions for liabilities 0 0 0 0 0
Total net assets or liabilities 28027 23048 244 51320 60710
Funds of the Charity
Endowment funds 0 0 0
Restricted income funds (Note 16) 244 244 60
Designated funds 23048 23048 22629
Unrestricted funds 28027 28027 38021
Revaluation reserve 0 0
Total funds 28027 23048 244 51320 60710
Signed by one or two trustees on behalf of all Date of
the trustees Signature Print Name approval
dd/mm/yyyy

All Saints' Church, Braunston

Balance Sheet

29/02/2024

7

The 2023 All Saints' Treasurer's Report

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 under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with:

The charity constitutes a public benefit entity as defined by FRS 102.*

1.2 Going concern

If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:

An explanation as to those factors that support the conclusion that the charity is a going concern;

Where accounts are not prepared on a going
concern basis, please disclose this fact together
with the basis on which the trustees prepared the
accounts and the reason why the charity is not
regarded as a going concern.
Disclosure of any uncertainties that make the
going concern assumption doubtful;
An explanation as to those factors that support the
conclusion that the charity is a going concern;		 Not applicable
Not applicable
Not applicable

1.3 Change of accounting policy

The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }.

Yes*
* -Tick as appropriate
No*
Please disclose:
Not applicable
(i) the nature of the change in accounting policy;
Not applicable
(ii) the reasons why applying the new accounting policy
provides more reliable and more relevant information; and
(iii) the amount of the adjustment for each line affected in Not applicable
the current period, each prior period presented and the
aggregate amount of the adjustment relating to periods
before those presented, 3.44 FRS 102 SORP.

All Saints' Church, Braunston

29/02/2024

Notes 1 8

The 2023 All Saints' Treasurer's Report

1.4 Changes to accounting estimates

----- Start of picture text -----
No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).
Yes
 -Tick as appropriate
No
Please disclose:
Not applicable
(i) the nature of any changes;
Not applicable
(ii) the effect of the change on income and expense or
assets and liabilities for the current period; and
(iii) where practicable, the effect of the change in one or Not applicable
more future periods.
----- End of picture text -----*

1.5 Material prior year errors

No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).

----- Start of picture text -----
Yes
 -Tick as appropriate
No
Please disclose:
None
(i) the nature of the prior period error;
(ii) for each prior period presented in the accounts, the None
amount of the correction for each account line item
affected; and
(iii) the amount of the correction at the beginning of the None
earliest prior period presented in the accounts.
----- End of picture text -----*

All Saints' Church, Braunston

29/02/2024

Notes 1 9

The 2023 All Saints' Treasurer's Report

Section C Notes to the accounts (cont)

Note 2 Accounting policies 2.1 INCOME

----- Start of picture text -----
This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a
different or additional policy has been adopted then this is detailed in the box below.
Recognition of income These are included in the Statement of Financial Activities (SoFA) when:
 the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and Yes No N/a
 the monetary value can be measured with sufficient reliability.   
Yes No N/a
There has been no offsetting of assets and liabilities, or income and expenses, unless required
Offsetting or permitted by the FRS 102 SORP or FRS 102. 
Yes No N/a
Grants and donations are only included in the SoFA when the general income
Grants and donations recognition criteria are met (5.10 to 5.12 FRS102 SORP). 
In the case of performance related grants, income must only be recognised to the
extent that the charity has provided the specified goods or services as entitlement to Yes No N/a
the grant only occurs when the performance related conditions are met (5.16 FRS 102
SORP). 
Legacies Legacies are included in the SOFA when receipt is probable, that is, when there has Yes No N/a
been grant of probate, the executors have established that there are sufficient assets
in the estate and any conditions attached to the legacy are either within the control of 
the charity or have been met.
Yes No N/a
Government grants The charity has received government grants in the reporting period

Gift Aid receivable is included in income when there is a valid declaration from the
Tax reclaims on donor. Any Gift Aid amount recovered on a donation is considered to be part of that Yes No N/a
donations and gifts gift and is treated as an addition to the same fund as the initial donation unless the 
donor or the terms of the appeal have specified otherwise.
Yes No N/a
Contractual income and This is only included in the SoFA once the charity has provided the related goods or
performance related services or met the performance related conditions. 
grants
Yes No N/a
Donated goods are measured at fair value (the amount for which the asset could be
Donated goods
exchanged) unless impractical to do so. 
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
Yes No N/a
the fair value of those gifts at the time of their receipt and they are recognised on
receipt. In the reporting period in which the stocks are distributed, they are recognised 
as an expense at the carrying amount of the stocks at distribution.
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in
Yes No N/a
'Income from other trading activities' with the corresponding stock recognised in the
balance sheet. On its sale the value of stock is charged against 'Income from other
trading activities' and the proceeds from sale are also recognised as 'Income from 
other trading activities'.
Yes No N/a
Goods donated for on-going use by the charity are recognised as tangible fixed assets

and included in the SoFA as incoming resources when receivable.
Yes No N/a
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable. 
Yes No N/a
Donated services and Donated services and facilities are included in the SOFA when received at the value of
facilities the gift to the charity provided the value of the gift can be measured reliably. 
Donated services and facilities that are consumed immediately are recognised as Yes No N/a
income with an equivalent amount recognised as an expense under the appropriate

heading in the SOFA.
Yes No N/a
Support costs The charity has incurred expenditure on support costs.

Yes No N/a
The value of any voluntary help received is not included in the accounts but is
Volunteer help
described in the trustees’ annual report. 
----- End of picture text -----

Income from interest, This is included in the accounts when receipt is probable and the amount receivable royalties and dividends can be measured reliably.

----- Start of picture text -----
Yes No N/a

----- End of picture text -----

All Saints' Church, Braunston

29/02/2024

Notes 2

10

The 2023 All Saints' Treasurer's Report

Membership subscriptions which gives a member the right to buy services or other
benefits are recognised as income earned from the provision of goods and services as
income from charitable activities.
Settlement of insurance
claims
Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other
income in the SoFA.
A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date
Basic financial
instruments
Creditors
The charity has creditors which are measured at settlement amounts less any trade
discounts
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.
Grants with performance
conditions
The charity accounts for basic financial instruments on initial recognition as per
paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17
to 11.19, FRS102 SORP.
Governance and support
costs
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and
its compliance with regulation and good practice.
Provisions for liabilities
Where the charity gives a grant with conditions for its payment being a specific level of
service 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.
No material item of deferred income has been included in the accounts.
This includes any realised or unrealised gains or losses on the sale of investments and
any gain or loss resulting from revaluing investments to market value at the end of the
year.
Income from membership
subscriptions
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.
Redundancy cost
Deferred income
Grants payable without
performance conditions
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.
Liability recognition
Liabilities are recognised where it is more likely than not that there is a legal or
constructive obligation committing the charity to pay out resources and the amount of
the obligation can be measured with reasonable certainty.
Investment gains and
losses
2.2 EXPENDITURE AND LIABILITIES
The charity made no redundancy payments during the reporting period.		 Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a



Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a


Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

All Saints' Church, Braunston

29/02/2024

Notes 2

11

The 2023 All Saints' Treasurer's Report

2.3 ASSETS

Intangible fixed assets
Heritage assets
Current asset
investments
The charity has has investments which it holds for resale or pending their sale and cash and
cash equivalents with a maturity date less than one year. These include cash on deposit and
cash equivalents with a maturity date of less than one year held for investment purposes rather
than to meet short term cash commitments as they fall due.
They are valued at fair value except where they qualify as basic financial instruments.
Debtors
Debtors (including trade debtors and loans receivable) are measured on initial recognition at
settlement amount after any trade discounts or amount advanced by the charity.
Subsequently, they are measured at the cash or other consideration expected to be received.
Goods or services provided as part of a charitable activity are measured at net realisable value
based on the service potential provided by items of stock.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the
contract.
They are valued at cost.
Investments
Fixed asset investments in quoted shares, traded bonds and similar investments are
valued at initially at cost and subsequently at fair value (their market value) at the year
end. The same treatment is applied to unlisted investments unless fair value cannot
be measured reliably in which case it is measured at cost less impairment.
Investments held for resale or pending their sale and cash and cash equivalents with a
maturity date of less than 1 year are treated as current asset investments
Stocks and work in
progress
Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net
realisable value.
They are valued at cost.
Tangible fixed assets for
use by charity
The depreciation rates and methods used are disclosed in note 9.2.
The charity has intangible fixed assets, that is, non-monetary assets that do not have
physical substance but are identifiable and are controlled by the charity through
custody or legal rights. The amortisation rates and methods used are disclosed in note
9.5
They are valued at cost.
The charity has heritage assets, that is, non-monetary assets with historic, artistic,
scientific, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The depreciation
rates and methods used as disclosed in note 9.6.1.4.
These are capitalised if they can be used for more than one year, and cost at least		 Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

All Saints' Church, Braunston

29/02/2024

Notes 2

12

The 2023 All Saints' Treasurer's Report

Section C Notes to the accounts Notes to the accounts (cont) (cont)
Note 3 Analysis of income
Analysis Unrestricted Designated Restricted Total funds Prior year
funds income income
funds funds
£ £ £ £ £
Donations Planned Giving 27291 0 0 27291 26566
and legacies: Other Donations and gifts 2717 414 184 3315 7118
Gift Aid 7720 5 0 7725 7868
Legacies 0 0 0 0 0
General grants provided by government/other 0 0 0 0 1067
charities
Membership subscriptions and sponsorships 0 0 0 0 0
which are in substance donations
Donated goods, facilities and services 0 0 0 0 0
Support from Friends of All Saints Braunston 0 0 6700 6700 1640
Total 37728 419 6884 45031 44258
Marriages, Funerals etc
Fundraising
Other
Total
Other tradingLocal Magazine
Other
Total
Interest income
Dividend income
Appreciation of Shares
Other
Total
Use of Parish Room & Cementary Field
Reclaiming VAT
Total
Conversion of endowment funds into income
Gain on disposal of a tangible fixed asset held
for charity's own use
Gain on disposal of a programme related
investment
Royalties from the exploitation of intellectual
property rights
Other
Total
Separate
material item
of income:
Charitable
activities:
TOTAL INCOME
Other:
Income from
investments:		 9796
4147
0
13943
3609
0
3609
1730
16
-20
0
1726
475
0
0
0
475
0
0
0
0
0
0
57481		 0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
419		 0
0
0
0
0
0
0
0
0
0
0
0
0
1134
0
0
1134
0
0
0
0
0
0
8017		 9796
4147
0
13943
3609
0
3609
1730
16
-20
0
1726
475
1134
0
0
1609
0
0
0
0
0
0
65917		 7768
2252
0
10020
4096
0
4096
875
127
0
0
1002
425
213
0
0
638
0
0
0
0
0
0
60015

Other information:

All income in the prior year was unrestricted except for: (please provide description and amounts)

In 2022 £4,400 was donated and its associated Gift Aid £1,100 to help pay the Parish Share. Also the cost of installing Security Cameras was covered by a donation from the Friend of All Saints Braunston and £213 VAT reclaim.

Where any endowment fund is converted into income in the reporting period, please give the reason for the conversion.

None

All Saints' Church, Braunston

29/02/2024

Notes 3 13

The 2023 All Saints' Treasurer's Report

Section C Notes to the accounts (cont) (cont)
Note 4 Analysis of expenditure
Unrestricted Designated Restricted
funds income funds income funds Total funds Prior year
Analysis £ £ £ £ £
Expenditure on Incurred seeking donations 246 0 0 246 136
raising funds: Incurred seeking legacies 0 0 0 0 0
Incurred seeking grants 0 0 0 0 0
Operating membership schemes and social 0 0 0 0 0
lotteries
Staging fundraising events 870 0 0 870 325
Fudraising agents 0 0 0 0 0
Operating charity shops 0 0 0 0 0
Operating a trading company undertaking 0 0 0 0 0
non-charitable trading activity
Advertising, marketing, direct mail and 0 0 0 0 0
publicity
Start up costs incurred in generating new 0 0 0 0 0
source of future income
Database development costs 0 0 0 0 0
Other trading activities 0 0 0 0 0
Investment management costs: 0 0 0 0 0
Portfolio management costs 0 0 0 0 0
Cost of obtaining investment advice 0 0 0 0 0
Investment administration costs 0 0 0 0 0
Intellectual property licencing costs 0 0 0 0 0
Rent collection, property repairs and 0 0 0 0 0
maintenance charges
0 0 0 0 0
Total expenditure on raising funds 1116 0 0 1116 461
Expenditure on Ministry 48487 0 0 48487 49315
charitable Administration 59 0 0 59 41
activities Running and upkeep of Church & Cemetary 10442 0 7833 18275 10361
Charitiable Giving 3381 0 0 3381 3284
Provision of Parish Nurse 0 0 0 0 0
Total expenditure on charitable activities 62369 0 7833 70202 63002
Separate material Security Cameras 0 0 0 0 1280
item of expense Donation to Parish Nurse Ministries 0 0 0 0 11500
Total 0 0 0 0 12780
Other Local Magazine 3990 0 0 3990 4168
Total other expenditure 3990 0 0 3990 4168
TOTAL EXPENDITURE 67475 0 7833 75308 80410

All Saints' Church, Braunston

29/02/2024

Notes 4 14

The 2023 All Saints' Treasurer's Report

Section C Notes to the accounts (cont)

Note 5 Extraordinary items

Please explain the nature of each extraordinary item occurring in the period. Please explain the nature of each extraordinary item occurring in the period.
This year Last year
Description £ £
Extraordinary item 1 Installation of Security Cameras 0 1,280
-
Extraordinary item 2 Donation given to the Parish Nurse Ministries. Most of this 0 11,500
money was the unused portion of a Grant giving to prvide
a Parish Nurse. Unfortunately the Parish Nurse left us.
The money was given with permission from the donator.
Extraordinary item 3
Extraordinary item 4
Total extraordinary items 0 12,780

All Saints' Church, Braunston

29/02/2024

Notes 5 15

The 2023 All Saints' Treasurer's Report

Section C Notes to the accounts

Note 6 Details of certain items of expenditure Fees for examination 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. If nothing was paid please enter '0' in the appropriate box(es).

Please provide details of the amount paid for any statutory external scrutiny of
accounts and other services provided by your independent examiner. If nothing
was paid please enter '0' in the appropriate box(es).
This year Last year
£ £
Independent examiner’s fees
0 0
Assurance services other than audit or independent examination
0 0
Tax advisory fees
0 0
Other fees (for example: financial advice, consultancy, accountancy services) paid
to the independent examiner 0 0

All Saints' Church, Braunston

29/02/2024

Notes 6 16

The 2023 All Saints' Treasurer's Report

Section C Notes to the accounts (cont)

Note 7 Paid employees

Please complete this note if the charity has any employees.

7.1 Staff Costs

Salaries and wages
Social security costs
Employee life Insurance
Total staff costs
Pension costs (defined contribution scheme)
Please provide details of expenditure on staff working for the
charity whose contracts are with and are paid by a related party		 This year
Last year
£
£
- -
- -
- -
- -
-
-
Not Applicable

Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.

No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000

None

£70,000 to £79,999
Band
£90,000 to £99,999
£100,000 to £109,999
£60,000 to £69,999
£80,000 to £89,999
Please provide the total amount paid to
key management personnel (includes
trustees and senior management) for
their services to the charity		 None
Number of employees
None
None
None
None
None

7.2 Average head count in the year The parts of the charity in which the employees work

Fundraising
Charitable Activities
Governance
Total		 This year
Last year
Number
Number
-
-
-
-
-
-
-
-
- -

All Saints' Church, Braunston

29/02/2024

Notes 7 17

The 2023 All Saints' Treasurer's Report

7.3 Ex-gratia payments to employees and others (excluding trustees) Please complete if an ex-gratia payment is made.

Please explain the nature of the payment

None None None

Please state the legal authority or reason for making the payment

Please state the amount of the payment (or value of any waiver of a right to an asset)

7.4 Redundancy payments

Please complete if any redundancy or termination payment is made in the period.

Total amount of payment None The nature of the payment (cash, asset None etc.) The extent of redundancy funding at None the balance sheet date Please state the accounting policy for any redundancy or termination None payments

All Saints' Church, Braunston

29/02/2024

Notes 7 18

The 2023 All Saints' Treasurer's Report

Section C Notes to the accounts (cont)

Note 8 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.

8.1 Please complete this note if a defined contribution pension scheme is operated.

Amount of contributions recognised in the SOFA as an expense Nil Please explain the basis for allocating the liability and expense of defined contribution pension scheme between activities and between restricted and unrestricted funds.

8.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities.

Please confirm that altough the scheme is accounted for as a defined contribution plan, it is a defined benefit plan. Please provide such information as is available about the plan's surplus or deficit and the implications, if any, for the reporting charity

8.3 Please complete this section where the charity participates in a multi-employer defined benefit pension plan that is accounted for as a defined contribution plan.

Describe the extent to which the charity can be liable to the plan for other entities' obligations under the terms and conditions of the multi-employer plan

All Saints' Church, Braunston

29/02/2024

Notes 8 19

The 2023 All Saints' Treasurer's Report

Section C Notes to the accounts (cont)

Note 9 Grantmaking

Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.

9.1 Analysis of grants paid (included in cost of charitable activities)

----- Start of picture text -----
Grants to Grants to
Analysis institutions individuals Support costs Total
Activity or project 1 Nil £ £
Activity or project 2 - -
Activity or project 3 - -
Activity or project 4 - [ - ]
Total - - - -
----- End of picture text -----

Please enter “Nil” if the charity does not identify and/or allocate support costs.

9.2 Grants made to institutions

9.2 Grants made to institutions
Yes
No
TOTAL GRANTS PAID
Purpose
Names of institution
My charity has made grants to particular institutions that are material in
the context of its grantmaking. Details of the institution supported,
purpose of the grant and total paid to each institution is available on the
charity's web site.
Other unanalysed grants
Total grants to institutions in reporting period		 Please provide
details of charity's
URL.
Provide details
below
Total amount of
grants paid £
-
-
-
-
-
-
-
-
-
-
-
-
Nil

All Saints' Church, Braunston Notes 9 20

29/02/2024

The 2023 All Saints' Treasurer's Report

Section C Notes to the accounts (cont)

Note 10 Investment assets

Please complete this note if the charity has any investment assets.

Please provide a breakdown of investments shown above agreeing with the balance sheet row B04 differentiating between those held at fair value and those held at cost less impairment.

Analysis of investments
Cash or cash equivalents
26 Shares- The CBF Church of
England Investment Fund
Treasury Stock 2 1/2% IND-LNK
Social investments
Grand total (Fair value at year end+Cost less impairment)
Other investments
Total		 Cost less impairment
795 -
Fair value at year end
£
-
-
£
-
-
588 -
-
1,383
-
-
1,383

All Saints' Church, Braunston

29/02/2024

Notes 10 21

The 2023 All Saints' Treasurer's Report

Section C Notes to the accounts (cont)

Note 11 Debtors and prepayments

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

11.1 Analysis of debtors
Trade debtors
Prepayments and accrued income
Other debtors
Total		 This year
Last year
£
£
150
45
3,498
802
0
0
3,648
847

Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.

11.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)

This year
Last year


£
£
0
0
0
0
0
0
0
0
0
0
Prepayments and accrued income
Other debtors
Total
Trade debtors

All Saints' Church, Braunston

29/02/2024

Note 11 22

The 2023 All Saints' Treasurer's Report

Section C Notes to the accounts (cont)

Note 12 Creditors and accruals

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

12.1 Analysis of creditors

----- Start of picture text -----
Amounts falling due Amounts falling due after
within one year more than one year
This year Last year This year Last year
£ £ £ £
Accruals for grants payable - - - -
Bank loans and overdrafts - - - -
Trade creditors - - - -
Payments received on account for contracts or
performance-related grants - - - -
Accruals and deferred income 3,818 9,765 - -
Taxation and social security - - - -
Other creditors - - - -
Total 3,818 9,765 - -
12.2 Deferred income
Please complete this note if the charity has deferred income.
Please explain the reasons why income is deferred.
Movement in deferred income account This year Last year
£ £
Balance at the start of the reporting period - -
Amounts added in current period -
Amounts released to income from previous periods - -
Balance at the end of the reporting period - -
----- End of picture text -----

All Saints' Church, Braunston

29/02/2024

Note 12 23

The 2023 All Saints' Treasurer's Report

Section C Notes to the accounts (cont)

Note 13 Cash at bank and in hand

This year Last year
£ £
Short term cash investments (less than 3 months maturity date) - -
Short term deposits -
Cash at bank and on hand 50,107 68,225
Other - -
Total 50,107 68,225

All Saints' Church, Braunston

29/02/2024

Note 13 24

The 2023 All Saints' Treasurer's Report

Section C Notes to the accounts (cont)

Note 14 Fair value of assets and liabilities

No significant Credit Risks

14.1 Please provide details of the charity's exposure to credit risk (the risk of incurring a loss due to a debtor not paying what is owed) , liquidity risk (the risk of not being able to meet short term financial demands) and market risk (the risk that the value of an investment will fall due to changes in the market) arising from financial instruments to which the charity is exposed at the end of the reporting period and explain how the charity manages those risks.

14.2 Please give details of the amount of change in the fair value of basic financial instruments (debtors, creditors, investments (see section 11, FRS 102 SORP)) measured at fair value through the SoFA that is attributable to changes in credit risk.

All Saints' Church, Braunston

29/02/2024

Note 14 25

The 2023 All Saints' Treasurer's Report

Section C Notes to the accounts (cont)

Note 15 Events after the end of the reporting period

Please complete this note events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period.

----- Start of picture text -----
Please provide details of the nature of the event None
Provide an estimate of the financial effect of the
None
event or a statement that such an estimate cannot be
made
----- End of picture text -----

All Saints' Church, Braunston

29/02/2024

Note 15 26

The 2023 All Saints' Treasurer's Report

Section C Notes to the accounts (cont)

Note 16 Charity funds

16.1 Details of material funds held and movements during the CURRENT reporting period

Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet.

* Key: R - restricted income funds, including special trusts, of the charity; D- Funds designated by the PCC for a particular purpose; and U - unrestricted funds

Fund

, , Fund
Type balances
U D Purpose and Restrictions brought Fund balances
or R forward Income Expenditure carried forward
Fund names £ £ £ £
General Funds U To Support all Church Activities £38,021 £57,481 -£67,475 £28,027
Peace at Lunch R Money Held for Peace at Lunch £60 £60
Braunston Food Bank R Towards the food bank at Church £0 £184 £184
Support from Friends of All Saints ( and
Support from Friends R VAT reclaimed) £0 £7,833 -£7,833 £0
Young persons missionary D Outreach for toddlers to youth £2,566 £2,566
Choir Fund D Providing Facilities for Choir £250 £250
Contingency D Reserves £8,408 £8,408
General Restoration D Restoration £127 £127
Choir Outing D Outings for Choir £234 £234
Inside Refurbishment D Inside Refurbishment/Re-ordering £1,774 £1,774
Used at discretion of Vicar to help those in
Sheila Rowley D need £8,770 £419 £9,189
Donation for hire of Village Hall for Café
Café Church V. Hall fund D Church £499 £499
Total Funds £60,710 £65,917 -£75,308 £51,320

Unrestricted Funds – General Funds available to be used to support all of the Church Activities.

Designated Funds –

Previously we have referred to these as Reserved Funds. These Funds are earmarked for a particular activity / project, but in

extraordinary circumstances the PCC may agree they could be used for other activities.

Restricted Funds -

which are assigned to a particular project. If not spent on that project the PCC is obligated to return those funds.

All Saints' Church, Braunston

29/02/2024

Note 16.1

27

The 2023 All Saints' Treasurer's Report

Section C Notes to the accounts (cont)

Note 16 Charity funds (cont)

16.2 Details of material funds held and movements during the PREVIOUS reporting period

Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.

- unrestricted funds
Fund Fund
Type balances Gains balances
R, D Purpose and Restrictions brought Expendit and carried
or U* forward Income ure Transfers losses forward Explanation of Transfer
Fund names £ £ £ £ £ £
£11,473.14 from PCC contr. To Parish Nurse + £307.81 from
General Funds U To Support all Church Activities 35249 52517 -61527 11781 38021 Interest earnt to Parish Nurse
Donation to Parish Nurse £11.473.15 from Anon Grant for Parish Nurse + £36.85 from
Ministries R Donation to Parish Nurse Ministries 0 -11500 11500 0 Giving/Interest to Parish Nurse
Anon. Grant PN Fund R Provision of Parish Nurse 11473 -11473 0 £11,473.15 to Donation ot Parish Nurse Ministries
Garfield Grant PN Fund R Provision of Parish Nurse 2500 -2500 0 £2,500 To Shiela Rowley Fund
PCC Parish Nurse D PCC contribution to Parish Nurse 20/1/2 11473 -11473 0 £11,473.14 to General Funds
Giving/Interest earnt towards the cost of £26.85 to Donation to Parich Nurse Ministries + £307.81 to
Giving to Parish Nurse D the Parish Nurse 335 -335 0 General Funds
Parish Share Funds R To pay Parish Share 0 5500 -5500 0
Peace at Lunch R Money Held for Peace at Lunch 60 60
Support from Friends of All Saints ( and
Support from Friends R VAT reclaimed) 0 1853 -1853 0
Young persons
missionary D Outreach for toddlers to youth 0 2566 2566 £2,500 from A donation fund + £66.05 from Youth Church
A Donation D Donation more info reqd 2500 -2500 0 £2,500 to Young Persons Missionary
Choir Fund D Providing Facilities for Choir 250 250
Contingency D Reserves 8296 112 8408
General Restoration D Restoration 125 2 127
Choir Outing D Outings for Choir 234 234
Inside Refurbishment D Inside Refurbishment/Re-ordering 1774 1774
Used at discretion of Vicar to help those
Sheila Rowley D in need 6270 2500 8770 £2500 from Garfield Parish Nurse Grant
Money raised by Youth Church, held for
Youth Church Account D them 66 -66 0 £66.05 to Young persons missionary
Donation for hire of Village Hall for Café
Café Church V. Hall fund D Church 499 499
Total Funds 81106 59985 -80380 0 0 60710

All Saints' Church, Braunston

29/02/2024

Note 16.228

The 2023 All Saints' Treasurer's Report

Section C Notes to the accounts (cont)

Note 16 Charity funds (cont)

16.3 Transfers between funds

----- Start of picture text -----
Reason for transfer and where endowment is converted to Amount
income, legal power for its conversion
Between unrestricted and None
restricted funds
Between endowment and None
restricted funds
Between endowment and None
unrestricted funds
----- End of picture text -----

All Saints' Church, Braunston

29/02/2024

Note 16.3 29

The 2023 All Saints' Treasurer's Report

Section C Notes to the accounts (cont)

Note 16 Charity funds (cont)

16.4 Designated funds

16.4 Designated funds
Planned use Purpose of the designation Amount
Young persons This fund is the combination of previous funds called "A donation" and 2566
missionary "youth Church". The money is planned to be spent on promoting the
missionary journey of young people.
Choir Fund A gift towards the funding of Facilities for the Choir 250
Contingency Started originally for repair/replacement of the organ(s) but later 8408
extended for general contingency.
General Restoration General Restorations 127
Choir Outing A gift suggested to be used for the funding of Choir outings 234
Inside Refurbishment There is a desire to reordering of the inside layout of the church 1774
making it more functional.
Sheila Rowley This was initially a bequest from Sheila Rowley. It was decided to be 9189
used to help for those in needs, as Sheila herself had done.
Café Church V. Hall fund A Donation was given for the cost of hiring the Village Hall for Café 499
Church.

All Saints' Church, Braunston

29/02/2024

Note 16.4 30

The 2023 All Saints' Treasurer's Report

Section C Notes to the accounts (cont)

Note 17 Transactions with trustees and related parties

If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.

17.1 Trustee remuneration and benefits

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)

----- Start of picture text -----
TRUE
----- End of picture text -----

In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.

----- Start of picture text -----
Amounts paid or benefit value
This year Last year
Legal authority (eg Remuneration Pension Redundancy Other TOTAL
Name of trustee order, governing contribution (including
document) loss of
office)/ex
gratia
£ £ £ £
150 0 0 0 50
Travelling expenses
PCC Member(s) paid by Funeral
Directors.
----- End of picture text -----

Please give details of why remuneration or other employment benefits were paid.

At a funeral the funeral directors pay for a Verger, and travelling expenses for Clergy if appropriate. Currently this money is paid initially to the Church, and then the church passes on the money to the relevent person.

Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.

17.2 Trustees' expenses

If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".

No trustee expenses have been incurred (True or False)
Type of expenses reimbursed
Subsistence
Travel
Accommodation
Other (please specify):
Please provide the number of trustees reimbursed for
expenses or who had expenses paid by the charity		 Last year
0
TRUE
£
0
£
1
0
0
TOTAL
0
0
This year

17.3 Transaction(s) with related parties

Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.

There have been no related party transactions in the reporting period (True or False) TRUE

All Saints' Church, Braunston

29/02/2024

Note 17 31

The 2023 All Saints' Treasurer's Report

Section C Notes to the accounts (cont)

Note 18 Additional Disclosures

The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.

None

All Saints' Church, Braunston

29/02/2024

Note 18 32

Independent examiner'# report to the trysttts of Tr Par•e&id (￿•re￿ Counell of All Registered Charity Numler. 1173187 l report to the trustees on my exarnirLahon of the ¥¢ounts of The Par￿bla1 Churrh Council of All Saints Chu￿￿ BTauDskn (the Trust) for the year eftxled 31 Dccemkn 2023. Re4x)nsibllities and b￿1% of rqjort As the charity tTUSte¢s of the Tnjst you are resp)nsibl¢ for the preparation of the accounts in &ccordance with th¢ wuiremcnts of the Clwities Act 2011 ('the Act,). I report in re$pert of my ¢xaminatiOD of the Trust's accounts carTied out under section 14I0f. the 2011 Act and in carrying out my examination I have followed all tbe applicable Directions given by the Clwity Commi&8ion un&r section 145(5Xb) of the ACL Independent examiner's #tstemeDt I have completed my examination. I confirn) that no Ma￿7a[ matters have come to kny attention in con￿ctIon with the eXaMi￿on giving me cause to believe that in any material . accoiinting rc¢ord5 were not kept in respect of the Trust &8 required by section 130 of the ACL. or 2. the accounts do not xcord with those r¢coTds: or 3. the accounts do not comply with the applicable requirements ¢onc¢T￿g thc forni and content of x¢ounts set out ID the Charities (Accounts and Re]KJrts) Regulations 2(M)8 other than any tequirement that the accounts give a 'true and fair view which is not a matler considered as part of an Ind¢￿tht examination. I have no concerns and have ¢(Ane acro&8 no other matters in connection with the examination to which attention should be drnwn in this re￿rt in order to enable a proper understanding of the accounts to be reaCh￿L Geoffrey Bernard Waghorn Addre&s: 15 Greenway, Braunston. Daventy. Northamptonshire. NNI17HP. Dat¢: 18 May 2024