Registered Charity No: 1174300
GLENDALE CHURCH
(CHARITABLE INCORPORATED ORGANISATION)
ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2022
GLENDALE CHURCH
(CHARITABLE INCORPORATED ORGANISATION)
CONTENTS
PAGE NO. |
|
|---|---|
| Legal & Administrative Information | 3 |
| Trustees’ Report | 4-5 |
| Statement of Financial Activities | 6 |
| Balance Sheet | 7 |
| Notes to the Financial Statements | 8-14 |
| Independent Examiner’s Report to the Trustees | 15 |
GLENDALE CHURCH
(CHARITABLE INCORPORATED ORGANISATION)
LEGAL & ADMINISTRATIVE INFORMATION
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CHARITY NUMBER 1174300
DATE OF REGISTRATION 17 [th] August 2017
START OF FINANCIAL YEAR 1 [st] January 2022
END OF FINANCIAL YEAR 31 [st] December 2022
TRUSTEES AT 31 [st ] DECEMBER 2022 Neil Atherton
Amy Gregory
Andrew How
Owen Joyce
Gordon Patterson (Chair)
Clifford Reeve
Adrian Dunn (resigned 28 [th] February 2022)
LEGAL STATUS Charitable Incorporated Organisation (CIO)
GOVERNING INSTRUMENT CIO – Association Registered 17 [th] August 2017
OBJECTS
To advance the Christian Faith, thus glorifying God and advance his Kingdom by means of public
worship, bible teaching, prayer, fellowship, partaking of the Lord’s Supper and evangelism. The Church
also desires to serve the local community in various ways with Youth and Children’s work and donates
to various appropriate organisations.
CORRESPONDENCE ADDRESS Rosemount
Garden Close Lane
Newbury
Berkshire
RG14 6PR
BANKERS Royal Bank of Scotland
Hornchurch Branch
PO Box 4153
Hornchurch
Essex
RM12 4PS
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| CORRESPONDENCE ADDRESS | Rosemount Garden Close Lane Newbury Berkshire RG14 6PR |
|---|---|
| BANKERS | Royal Bank of Scotland Hornchurch Branch PO Box 4153 Hornchurch Essex RM12 4PS |
| INDEPENDENT EXAMINER | Simon Green |
| 17C Wendan Road | |
| Newbury | |
| Berkshire | |
| RG14 7AG |
Page | 3
GLENDALE CHURCH
(CHARITABLE INCORPORATED ORGANISATION)
TRUSTEES REPORT FOR THE YEAR ENDED 31ST DECEMBER 2022
As well as continuing with core Church activities, 2022 was a year of developing new ministries which impact the local community. Partnerships were formed with Welcome Churches to support refugees and asylum seekers staying locally; and with Christian’s Against Poverty (CAP), to run the CAP Life Skills course. Additionally, Replenish exists to support parents and carers with little ones; and the Youth Cafe runs weekly, building relationships with local young people. All of these initiatives are gathering significant numbers of people. The aim is that these things improve the quality of life for the people accessing them, and share the love of God with them.
Sundays at Glendale consist of a morning service at The Well, Thatcham, and an evening service at Wash Common. Attendance has increased compared to 2021, but is not yet back to pre-covid numbers.
There are 14 Life Groups in the church which is where a deal of Christian discipleship takes place. Life Groups are the first port of call for pastoral care for many in the church, and Life Group leaders are supported by the Leadership Team in this.
Glendale Church continued to contribute to ‘Christians Together in the Newbury Area’ (CTNA), Churches Together in Thatcham (CTIT), Christian Outreach in Newbury schools (COINS), Christians Against Poverty (CAP) Newbury Debt Centre and continues its membership of the UK Evangelical Alliance. The Church continued to support Christian outreach and mission activities in various parts of the world. The Church still employs a full-time Leadership Co-ordinator, whose title was changed to Senior Leader in July 2022. Also employed are a part-time Leader of Youth Ministry (Newly appointed in September 2022), and a newly shaped Administrator role (Appointed in December 2022) who oversees the practical aspects of Church Life. The part time Leader of Children and Families Ministry, began maternity leave in December 2022 with the role being covered by a part time maternity cover.
The Board of Trustees, Leadership Team and Church Council continue to function very effectively.
Financial Review
The Board of Trustees has taken on its responsibilities to fulfil the requirements of The Charities Act 2011, preparing a statement for the financial year.
Income in year was £30,907 (29.5%) higher than the prior year at £135,614 (2021: £104,707) with activity increasing versus 2021 with the Church fully out of Covid restrictions, but also due to an increase in oneoff gifts, and £5,678 of grant income (2021: nil) some of which are restricted, with expenditure planned for 2023 . Expenditure increased £12,970 (11.5%) to £125,959 (2021: £112,990) reflecting some inflationary impacts, the year-on-year post Covid increase in activity at the Well and the church weekend away. Additionally, an increase in depreciation costs of £4,023 to £10,385 reflected the full year effect of fixtures, fittings and equipment from phase 2 of The Well refurbishment work in 2021 and the concluding refurbishment work of the flooring completed in July 2022. The resulting £9,655 surplus (2021: £8,283 deficit), reflects some of the one-off gifts and grants which have expenditure planned for 2023.
The Trustees are happy with the level of reserves of the charity at the year end, where there is a healthy level of accessible cash funds (£62,097) to support ongoing operations and future planned activity as required. There have been no significant changes to the financial position subsequent to the year-end to be noted that might affect the Trustees judgement of the CIO in terms of going concern. Accounting records, which disclose with reasonable accuracy the financial position of the Trust, are available for those wishing to see them, and risk assessments ensure the safeguarding of the assets of the Trust are in place.
Trustees’ Responsibilities
The Charities Act 2011 requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the CIO and of the surplus of the CIO for the period. In preparing those financial statements the trustees are required to:
-
Select suitable accounting policies and apply them consistently
-
Make judgements and estimates that are reasonable and prudent
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GLENDALE CHURCH
(CHARITABLE INCORPORATED ORGANISATION)
TRUSTEES REPORT FOR THE YEAR ENDED 31ST DECEMBER 2022
- Prepare financial statements on the going concern basis unless it is inappropriate to presume that the CIO will continue in existence
The Trustees are responsible for keeping proper accounting records, which disclose with reasonable accuracy at any time the financial position of the CIO. They are also responsible for safeguarding the assets of the CIO and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by the Trustees on 20th June 2023.
Signed on their behalf by Trustee
Print Name: Neil Atherton
Page | 5
GLENDALE CHURCH
(CHARITABLE INCORPORATED ORGANISATION)
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2022
| Note INCOMING RESOURCES Incoming Resources from Generated Funds: Donations & Legacies 3a Charitable activities 3b Investments 3c TOTAL INCOMING RESOURCES RESOURCES EXPENDED Cost of Generating funds: Charitable activities 4a TOTAL RESOURCES EXPENDED NET INCOMING/(OUTGOING) RESOURCES Total funds brought forward Transfers between funds TOTAL FUNDS CARRIED FORWARD |
Unrestricted funds 2022 £ 123,077 1,819 353 125,248 116,435 116,435 8,814 143,395 2,305 154,514 |
Restricted funds 2022 £ 10,141 225 - 10,366 9,525 9,525 841 177,305 (2,305) 175,841 |
Total funds 2022 £ 133,218 2,044 353 135,614 125,959 125,959 9,655 320,700 - 330,355 |
Total funds 2021 £ 103,622 1,081 4 104,707 112,990 112,990 (8,283) 328,983 - 320,700 |
|---|---|---|---|---|
Movements on all reserves and all recognised gains and losses are shown above. All of the organisation’s operations are classed as continuing.
The notes on pages 8 to 14 form part of these financial statements.
Page | 6
GLENDALE CHURCH
(CHARITABLE INCORPORATED ORGANISATION)
BALANCE SHEET
AS AT 31ST DECEMBER 2022
| Notes FIXED ASSETS Tangible assets 2 TOTAL FIXED ASSETS CURRENT ASSETS Debtors & Prepayments 7 Cash at bank and in hand 6 CREDITORS: Amounts falling due within one year 8 NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES CREDITORS: Amounts falling due in more than one year 9 NET ASSETS FUNDS OF THE CHARITY Restricted funds 5 Unrestricted funds |
Unrestricted funds £ 81,072 81,072 14,458 61,256 75,714 (2,272) 73,442 154,514 - £ 154,514 - 154,514 £ 154,514 |
Restricted funds £ 175,000 175,000 - 841 841 - - 175,841 - £ 175,841 175,841 - £ 175,841 |
31 Dec 2022 Total £ 256,072 256,072 14,458 62,097 76,555 (2,272) 73,442 330,355 - £ 330,355 175,841 154,514 £ 330,355 |
31 Dec 2021 Total £ 264,457 264,457 9,377 47,992 57,369 (1,126) 56,243 320,700 - £ 320,700 177,305 143,395 £ 320,700 |
|---|---|---|---|---|
The financial statements were approved by the Trustees on 20th June 2023.
Signed on their behalf by Trustee:
Print Name: Neil Atherton
Page | 7
GLENDALE CHURCH
(CHARITABLE INCORPORATED ORGANISATION)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2022
1. ACCOUNTING POLICIES
Basis of Preparation
The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2015) - (Charities SORP - FRS102) and the Charities Act 2011.
The Charity meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost unless otherwise stated in the relevant accounting policy notes.
Assessment of Going Concern
Preparation of the accounts is on a going concern basis. The trustees have carefully evaluated all current risks (including any potential ongoing impact of Covid-19) and consider that there are no material uncertainties about the Charity's ability to continue as a going concern.
Incoming Resources
Recognition of Incoming Resources
These are included in the Statement of Financial Activities (SOFA) when:
-
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 Related Expenditure
Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resource 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 and Gifts
Incoming resources from tax reclaims are included in the SOFA at the same time as the gift to which they relate.
Contractual Income and Performance Related Grants
This is only included in the SOFA once the related goods or services has been delivered.
Gifts in Kind
Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised. Gilts in kind for sale or distribution are included in the accounts as gifts only if material, 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 facilities
These are only included in incoming resources (with an equivalent amount in resources 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.
Page | 8
GLENDALE CHURCH
(CHARITABLE INCORPORATED ORGANISATION)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2022
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
These include costs of the preparation and examination of statutory accounts, the costs of the trustees’ meetings and cost of any legal advice to trustees on governance or constitutional matters.
Grants with Performance Conditions
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.
Grants Payable without Performance Conditions
These are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to a grant which remains in the control of the charity.
Pensions
Pension contributions are charged to the Statement of Financial Activities as they become payable.
Assets
Investment Assets
Investments quoted on a capitalised stock exchange are valued at market value at the year end. Other investment assets are included at trustees’ best estimate of market value.
Tangible Fixed Assets
Fixed Assets are capitalised if they can be used for more than one year and cost at least £1,000. They are valued at cost or, if gifted, at the value to the charity on receipt.
Land & Buildings
Land and Buildings have been valued and included within the accounts at cost value as at the 20[th] August 2018.
Depreciation Expense
No amortisation is charged to freehold property as the property is maintained to such a standard that the estimated residual value is not less than cost. Fixtures and Fittings associated with the refurbishment work have been depreciated from the start of the year on a straight-line basis over 10 years. Equipment purchased in year is depreciated over 5 years.
Page | 9
GLENDALE CHURCH
(CHARITABLE INCORPORATED ORGANISATION)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2022
2. TANGIBLE FIXED ASSETS
| COST 01-JAN-22 ADDITIONS RECLASSIFICATIONS DISPOSALS COST AS AT 31-DEC-22 DEPRECIATION 01-JAN-22 RECLASSIFICATIONS CHARGE DISPOSALS DEPRECIATION AT 31-DEC-22 NET BOOK VALUE 31-DEC-22 NET BOOK VALUE 31-DEC-21 |
LAND & FIXTURES & EQUIPMENT 2022 BUILDING FITTINGS TOTAL £ 175,705 £ 97,499 £ 2,322 £ 275,526 - (705) - 2,000 705 - - - - 2,000 - - |
|---|---|
| 175,000 100,204 2,322 277,526 |
|
| (141) (10,347) (580) (11,069) 141 - (141) (9,920) - (464) - (10,385) - - - - |
|
| - (20,409) (1,045) (21,454) |
|
| 175,000 79,795 1,277 256,072 |
|
| 175,000 87,715 1,742 264,457 |
The annual commitments under non-cancelling operating leases and capital commitments are as follows:
31[st] December 2022: None
Page | 10
GLENDALE CHURCH
(CHARITABLE INCORPORATED ORGANISATION)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST DECEMBER 2022
3. INCOMING RESOURCES
| UNRESTRICTED | RESTRICTED | TOTAL | TOTAL | ||
|---|---|---|---|---|---|
| NOTE | FUNDS | FUNDS | 2022 | 2021 | |
| £ | £ | £ | £ | ||
| A) DONATIONS & LEGACIES | |||||
| GIFTS, TITHES & OFFERINGS | 107,222 | 6,064 | 113,286 | 88,968 | |
| GRANTS | 1,601 | 4,077 | 5,678 | - | |
| GIFT AID TAX RECOVERED | 14,253 | - | 14,253 | 14,654 | |
| 123,077 | 10,141 | 133,218 | 103,622 | ||
| B) CHARITABLE ACTIVITIES | |||||
| CHARITABLE ACTIVITIES | 1,819 | 225 | 2,044 | 1,081 | |
| 1,819 | 225 | 2,044 | 1,081 | ||
| C) INVESTMENTS | |||||
| BANK INTEREST | 353 | - | 353 | 4 | |
| 353 | - | 353 | 4 | ||
| 4.RESOURCES EXPENDED | |||||
| UNRESTRICTED | RESTRICTED | TOTAL | TOTAL | ||
| FUNDS | FUNDS | 2022 | 2021 | ||
| £ | £ | £ | £ | ||
| A) CHARITABLE ACTIVITIES | |||||
| ACTIVITIES & EVENTS | 2,449 | 568 | 3,013 | 570 | |
| ADVERTISING, PUBLICITY & WEBSITE | 3,361 | - | 3,361 | 1,421 | |
| BANK CHARGES | 340 | - | 340 | 314 | |
| CHILDREN & YOUTH | 2,272 | - | 2,272 | 1,639 | |
| CLEANING & FACILITIES | 1,803 | - | 1,803 | 493 | |
| DEPRECATION & AMORTISATION | 2 | 10,385 | - | 10,385 | 6,362 |
| MISSIONARIES & PASTORAL CARE | 10,070 | 50 | 10,120 | 9,954 | |
| DONATIONS TO ORGANISATIONS | 1,977 | 73 | 2,050 | 2,678 | |
| INSURANCE COSTS | 1,763 | - | 1,763 | 1,684 | |
| LEGAL & PROFESSIONAL FEES | 956 | - | 956 | 738 | |
| LICENSES & SUBSCRIPTIONS | 1,036 | 1,020 | 2,056 | 1,366 | |
| OFFICE & ADMINISTRATIVE | 3 | 800 | 803 | 454 | |
| RENT & RATES | 6,262 | - | 6,262 | 6,815 | |
| REPAIRS & MAINTENANCE | 216 | - | 216 | - | |
| SALARIES, WAGES & PENSIONS | 10 | 70,552 | 6,918 | 77,470 | 76,421 |
| SUNDRIES | 127 | - | 127 | 410 | |
| TRAINING COSTS | 187 | - | 187 | 82 | |
| TRAVEL COSTS | 434 | 100 | 534 | 89 | |
| UTILITIES | 2,050 | - | 2,050 | 1,295 | |
| WORSHIP COSTS | 191 | - | 191 | 205 | |
| 116,435 | 9,525 | 125,959 | 112,990 |
GOVERNANCE COSTS INCLUDED IN LEGAL & PROFESSIONAL FEES ABOVE INDEPENDENT EXAMINATION - - LEGAL FEES - -
Page | 11
GLENDALE CHURCH
(CHARITABLE INCORPORATED ORGANISATION)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2022
5. RESTRICTED FUNDS
| GLENDALE THATCHAM YOUTH WORK CAP LIFE SKILLS WELCOME BOXES CHURCH AWAYDAY OVERSEAS MISSION CHARITY DONATIONS GLENDALE THATCHAM YOUTH WORK CHARITY DONATIONS |
CURRENT YEAR BALANCE TRANSFER BALANCE 01-JAN-22 £ INCOME £ EXPENDITURE £ OF FUNDS £ 31-DEC-22 £ 177,305 - - (2,305) 175,000 - 6,000 (6,000) - - - 2,000 (1,159) - 841 - 2,018 (2,018) - - - 225 (225) - - - 50 (50) - - - 73 (73) - - |
|
|---|---|---|
| 177,305 10,366 (10,366) (2,305) 175,841 |
||
| PREVIOUS PERIOD BALANCE TRANSFER BALANCE 01-JAN-21 £ INCOME £ EXPENDITURE £ OF FUNDS £ 31-DEC-21 £ 224,043 6,227 (3,483) (49,482) 177,305 - 8,198 (8,198) - - - 19 (19) - - |
||
| 224,043 14,444 (11,699) (49,482) 177,305 |
The Glendale Thatcham Fund consists of the freehold property known as ‘The Well’. Fixtures and Fittings represent the refurbishment work at The Well, the final element of which (rear room flooring) was concluded in July 2022. Other restrictions represent grant income or gifts for specific purposes as outlined above.
6. CASH AT BANK AND IN HAND
| CASH AT BANK & IN HAND 7. DEBTORS AND PREPAYMENTS PREPAYMENTS ACCRUED INCOME GIFT AID TAX RECOVERABLE |
UNRESTRICTED RESTRICTED TOTAL TOTAL FUND FUND 31-DEC-22 31-DEC-21 £ £ £ £ 61,256 841 62,097 47,992 |
|---|---|
| 61,256 841 62,097 47,992 |
|
| UNRESTRICTED RESTRICTED TOTAL TOTAL FUND FUND 31-DEC-22 31-DEC-21 £ £ £ £ 58 402 13,998 - - - 58 402 13,998 - 9,377 |
|
| 14,458 - 14,458 9,377 |
Page | 12
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2022
GLENDALE CHURCH
(CHARITABLE INCORPORATED ORGANISATION)
8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| SUNDRY CREDITORS INDEPENDENT EXAMINERS FEES |
UNRESTRICTED RESTRICTED TOTAL TOTAL FUND FUND 31-DEC-22 31-DEC-21 £ £ £ £ 2,272 2,272 1,126 - - - 2,272 2,272 1,126 |
|---|---|
9. CREDITORS: AMOUNTS FALLING DUE IN MORE THAN ONE YEAR
The CIO held no long-term liabilities during the financial year or the prior year.
| 10. STAFF COSTS AND NUMBERS GROSS WAGES & SALARIES EMPLOYER'S NATIONAL INSURANCE COSTS PENSION CONTRIBUTIONS TEMPORARY STAFF COSTS Employees who were engaged in each of the following activities: (Full time equivalent) ACTIVITIES IN FURTHERANCE OF ORGANISATION'S OBJECTS |
2022 2021 £.... £ 71,984 66,888 1,647 4,134 3,474 3,529 364 1,871 |
|
|---|---|---|
| 77,470 76,421 |
||
2.3 2.6 |
No employees received emoluments in excess of £60,000.
Page | 13
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2022
GLENDALE CHURCH
(CHARITABLE INCORPORATED ORGANISATION)
11. TRUSTEES AND OTHER RELATED PARTIES
During the financial period Mrs Eileen Dunn (Spouse to Mr Adrian Dunn whom was a trustee until 28[th] February 2022) received £1,558 (2021: £9,076) in salary related payments and Pension Contributions in her capacity as Administrator for Glendale Church (until her last working day in the charity on 28[th] February 2022) in furthering the Charity's objects.
During the financial year Mr Joel Gregory (Spouse to Trustee Mrs Amy Gregory) received £13,772 (2021: £20,056) in salary related payments and Pension Contributions in his capacity as Youth Worker for Glendale Church (until his last working day in the charity on 31[st ] August 2022) in furthering the Charity's objects.
During the financial year Mrs Rachael Joyce (Spouse to Trustee Mr Owen Joyce) received £4,730 (2021: £nil) in salary related payments and Pension Contributions in her capacity as Youth Worker for Glendale Church (from her 1st working day in the charity on 1[st] September 2022) in furthering the Charity's objects.
During the financial year Mr Stephen Gregory (father-in-law to Trustee Mrs Amy Gregory) received £829 (2021: £nil) in salary related payments and Pension Contributions in his capacity as Administrator for Glendale Church (from his 1st working day in the charity on 1st December 2022) in furthering the Charity's objects.
No other payments were made to trustees or any persons connected with them during this financial period. No other material transaction took place between the organisation and a trustee or any person connected with them.
12. RISK ASSESSMENT
The trustees actively review the major risks which the charity faces on a regular basis and believe that maintaining the free reserves stated, combined with the annual review of the controls over key financial systems carried out on an annual basis will provide sufficient resources in the event of adverse conditions. The trustees have also examined other operational and business risks which they face and confirm that they have established systems to mitigate the significant risks.
13. RESERVES POLICY
The trustees have considered the level of reserves they wish to retain, appropriate to the CIO's needs. This is based on the CIO's size and the level of financial commitments held. The trustees aim to ensure the CIO will be able to continue to fulfil its charitable objectives even if there is a temporary shortfall in income or unexpected expenditure. The trustees will endeavour not to set aside funds unnecessarily.
14. PUBLIC BENEFIT
The CIO acknowledges its requirement to demonstrate clearly that it must have charitable purposes or 'aims' that are for the public benefit. Details of how the CIO has achieved this are provided in the Trustees report. The Trustees confirm that they have paid due regard to the Charity Commission guidance on public benefit before deciding what activities the CIO should undertake.
Page | 14
GLENDALE CHURCH
(CHARITABLE INCORPORATED ORGANISATION)
INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS
Report to the Trustees/members of Glendale Church on the accounts for the year ended 31[st] December 2022 set out on pages 4 to 14.
Respective responsibilities of trustees and examiner
The Charity's trustees are responsible for the preparation of the accounts. The Charity's trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.
It is my responsibility to:
examine the accounts under section 145 of the Charities Act,
to follow the procedures laid down in the general Directions given by the Charity Commission under section145(S)(b) of the Charities Act, and; to state whether particular matters have come to my attention.
Basis of independent examiner's statement
My examination was carried out in accordance with general Directions given by the Charity Commission. 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 the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair' view and the report is limited to those matters set out in the statement below.
Independent examiner's statement
In connection with my examination, no matter has come to my attention:
- which gives me reasonable cause to believe that in, any material respect, the requirements: to keep accounting records in accordance with section 130 of the Charities Act; and to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act
have not been met; or
- to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Simon Green 17C Wendan Road Newbury Berkshire RG14 7AG
Date: 19[th] June 2023
Page | 15