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2021-12-31-accounts

Trustees Annual Report and Financial Report

Of

The Parochial Church Council of the Ecclesiastical Parish of

St Mary’s Church, Walberton

Church Lane, Walberton, Arundel BN18 0UD

Church Office: Unit G William Booker Yard, The Street, Walberton BN180PF

Registered charity no. 1175197

For the year ended 31st December 2021

CONTENTS

Page

2 Trustees annual report 10 Statement of financial receipts and payments 11 Statement of assets and liabilities

Website: stmaryswalberton.org.uk

The Revd TJC Ward Incumbent: The Vicarage, The Street Walberton Arundel BN18 0PQ Independent Mrs A Bestente examiner: Sunny Bank, Walberton, Arundel BN18 0PT

Bankers: NatWest Bank - Rustington (B) Branch 154 The Street Rustington West Sussex BN16 3ZZ

1

St Mary’s Walberton

Trustees Annual Report for 2021

Our aims and purposes as a charity

The PCC has the responsibility of co-operating with the incumbent, the Rev’d Timothy Ward, in

What we planned to do to achieve our charitable objectives

When planning our activities for the year, our incumbent and the PCC have considered the Charity Commission’s guidance on public benefit, particularly, the specific guidance on “charities for the advancement of religion”.

For 2021 we planned to reach the new housing development at Avisford Grange and to remodel our kitchen servery to provide more communal space and more storage. We aimed at looking forward to how we might change what we offer when the present pandemic subsides.

2021 was an exceptional year with strict regulations in place to counter the coronavirus pandemic until 19 July 2021. Even after that date we continued to maintain some social distancing in church and to worship outside.

We planned, within the constraints of regulations and official advice regarding the pandemic, to maintain most of the activities that we were already undertaking, seeing them as relevant to the achievement of our charitable objectives. Accordingly:

We enable as many people as possible to worship at our church

We aim to ensure that our church is a safe and welcoming place for all age groups, and for those who have disabilities of some kind. The PCC has complied with the duty under section 5 of the Safeguarding and Clergy Discipline Measure 2016, fully recognising its duty to have due regard to the House of Bishops’ guidance, on safeguarding children and vulnerable adults.

2

We offer services of worship to God

As a village church we seek to provide services at which people from all church traditions, or none, will feel comfortable. On Sunday mornings the usual pattern is for there to be both a service using traditional liturgy, and a less formal service, which appeals particularly to those with young families. Unusually for a village church, we also have a regular formal sung evening service, which attracts around 15 people most weeks.

At 31 December 2021 there were 126 people on the Electoral Roll, of whom 41 were non-resident in the parish. The usual Sunday attendance (average) during October 2021, including sick communions, was 67 adults and 11 children. In addition, there were two services online which had an average of 23 views.

“Lively service and friendly congregation”

The church is the hub for formal teaching through sermons, some of which are also available on our website in written form. It also provides a worship opportunity for young people who are involved in the service itself, before separating for structured teaching at Sunday School.

From mid-January to the end of February 2021, like the majority of local parishes, we closed for public worship. We reopened when all those in the most vulnerable categories had had the opportunity of vaccination and the Delta wave had subsided somewhat. We did, however, open the church for private prayer daily, from 9am to 4pm. Furthermore, we had a Day of Prayer at the church on Ash Wednesday led by Bishop Michael Langrish which was well attended both in person and online.

During Lent members of the congregation shared a prayer each day via Churchsuite email which was co-ordinated by Bishop Michael and later turned into a booklet for future use: A Parish at Prayer.

We were fortunate to be able to provide online services, which has proved to be a great success especially in the early months and continued throughout the year. This was weekly (and sometimes twice weekly) until August, then twice monthly. This has enabled the community to continue to worship at home, and yet still feel part of the church.

From April to mid-October, we were able to provide worship outside in the churchyard, via a PA system from the church. This was popular with those who came. Most preferred to worship outdoors, feeling connected to creation, and less vulnerable to the virus. Unlike the previous year, we were permitted to sing outdoors from Good Friday and then indoors from 19 July.

From September we offered two Sunday school groups each week. Throughout the year we had a series of services specifically aimed at children and families. These were Mothering Sunday, Pentecost, Sea Sunday (outdoors), Pet Service(outdoors), Harvest, Christingle, Crib service (which was

3

particularly well attended.) In December we performed a traditional Nativity play in church.

The weekly parish prayers continued online, and parishioners prayed for the life of the parish especially the issue of the A27 bypass, and for all those involved, or affected by, the Covid 19 crisis. This attracts about 12 people.

We promote the gospel and pray that those outside our current church family may find life in Christ Jesus

We pray for different streets in our parish each month in our Sunday worship.

At the school, assemblies were initially held online but from March onwards we were able to worship outdoors led by the clergy until October when we returned indoors. There were four baptisms of children during the year.

In June 2021, the Alpha course, which had been suspended the previous spring, resumed in the vicarage garden using a screen and audio speaker and continued throughout the summer. Alpha is a series of interactive sessions which free explore the basics of the Christian faith. Such courses are open to all.

In the autumn the PCC and Mission Action Plan group spent considerable time developing a Mission Action Plan for 2022 which was presented to the rural dean and diocesan bishop in December. This involved a PCC away day at the Palace facilitated by Rev’d Stephen Hudson.

As members of the church family, we try to live lives not only pleasing to God, but also as known ambassadors for Godly living within our village community. Members of our church family are to be found in virtually every village group and activity, frequently playing an active role. For example, the church has taken up its right to nominate a trustee to the Village Hall trustee board, and the Community Playcentre at Walberton (CPAWS) as well as the village school.

We engage in evangelism and outreach to the parish in various ways

As well as Alpha, the Outreach Action Group (a PCC sub-committee), continued to provide several events open to all members of the community.

At Easter we created a prayer maze and treasure trail in the churchyard using clues from the gravestones with a resurrection theme.

In September we held a Songs of Praise in the Village Hall which attracted 70 people and was a joyous event. Rev Stephen Hudson gave his testimony. Unfortunately, our healing service in November was cancelled due to Covid.

In November we held a children’s firework and bonfire party at Martin and Caroline Sewell’s paddock.

4

Our welcome brochure is available which provides much useful general information for those moving into the village and is also of value during house to house visiting.

The Parish News continues to be widely distributed with many regular subscribers, and advertises church services, and a diary of church and local events.

We provide a building for people to enjoy

Following a successful public appeal, a new kitchen servery was installed which provided a more accessible sink and a hot water heater. It also provides work surfaces to serve drinks from and plenty of storage area underneath the surfaces. It is also useful for the flower arrangers to prepare their decorations. As an added benefit is it allows more light into the building and makes a feature of the southwest window. The archdeacon came and blessed the project in August.

In the autumn quinquennial repairs under the inspecting architect were carried out to the building which were facilitated by a generous bequest. This highlighted the need for further repairs to the spire to be carried out in 2022.

To keep the church open for private prayer during the pandemic, required daily cleaning by clinically non-vulnerable people, which meant that it was only practical in January and February when the church was otherwise closed for public worship.

We provide tangible pastoral support throughout the parish.

Our Vicar and Churchwardens are ex-officio members of the Support Fund and help many local families. The Churchwarden and church members provided a weekly drop in Coffee Stop resuming in September which brings people together and is usually well attended. We have sought to alleviate loneliness amongst elderly people by helping to promote the work of another charity – Village Friends.

Three home groups have met, two face to face and one online, during the year studying a variety of materials from the bible. The home groups came together to consider how to deepen their prayer life, support one another, how to reach out to the community.

As a result of the January-February closure a Dad’s online bible study started which has continued ever since.

In the autumn a group of eight met to take the Living in Love and Faith course provided by the bishops. A full range of views were expressed and we maintained the bond of fellowship.

5

We consider the needs of people served by other charities and overseas

We sometimes provide a platform for representatives of specific charities to speak at our morning services, with our loose collections that day, passed on to the charity. As a church we aim annually to donate money to other charities at home, and abroad, with a target based on 10% of our voluntary income, including restricted charitable receipts within the target figure. Our main beneficiaries are Living Waters Tanzania with whom we have a close connection and Barnabas Fund who keep us in touch with the suffering church.

Financial Review

For 2021, the financial report follows the format specified by the Charities Commission (CC16a), for charities with an income of less than £250,000 and using receipts and payments accounting.

The accounts are in three parts.

Part A - The Profit and Loss Account (Receipts and Payments) Part B - The Balance Sheet showing our Assets and Liabilities Appendix – Notes on the accounts

Part A - The Profit and Loss Account (Receipts and Payments)

The 2021 accounts show an overall deficit on the year of £11,586. However, once exceptional items have been taken into account (including Quinquennial repairs), our general fund is £1101 in Surplus year-on-year. The £135 remaining in the Churchyard Extension Fund was spent in 2021, by contributing to the maintenance to the Churchyard. The pandemic had meant the Churchyard working party required the support of a contractor to carry out some of its activities. This was also supported by gifts (totalling £560) towards the general maintenance of the Churchyard.

£997 still remains in the Churchyard Benches fund (same as at end of 2020). As the benches are now installed, this surplus will be used for improvements and ongoing maintenance to the Churchyard itself.

The Lychgate fund had £502 at the start of 2021. The various repairs were completed in 2021, totalling £700, which mean that fund can also be closed. A fund for the new Church Kitchen was started, and raised £7,151 (including Gift Aid), which covered most of the £7,536 cost.

Part B - Balance Sheet (Statement of Assets & Liabilities)

In 2021, we transferred £9000 from our General Reserve Account to our Nat West current account in anticipation of a general fund deficit. Fortunately, this was never required due to the response from our generous giving campaign. Nonetheless, the current account balance (just over £10,000 at year end) meant we have cash to cover more than one month’s worth of day-to-day expenditure,

Appendix - Notes on the Accounts

A detailed breakdown is available of receipts and expenditure, including all outward giving from plate collections and from the PCC.

6

Why we hold some money in reserve

We aim to hold reserves to maintain a balance on the general unrestricted funds (excluding property) which equates to at least two/three months’ worth of unrestricted payments as contingency against unforeseen situations. The closing balance of £10,017 at Nat West at the end of 2021 covers about half of this amount. We also hold reserves to invest temporarily surplus funds with the CBF Church of England deposit fund, returning proportionately these funds to our current account, as they are needed, to pay day-to-day bills. At the end of 2021 £24,563 was invested in this way. As well as holding the above general reserves, from time to time the PCC receives restricted legacies for expenditure on restricted purposes, defined by the donor. We aim to expend such money as soon as possible after receiving the gift, depending on the specific objectives of the donor.

Structure governance and management of the charity

Since 17 October 2017, the Parochial Church Council has been registered with the Charity Commission (Reg no 1175197) as required by the Charities Act 2011. Its governing document is the Parochial Church Councils (Powers) Measure 1956.

The PCC is supported by a Standing Committee and oversees the work of two sub committees. namely the Outreach Action Group and the Pastoral Action Group. The PCC met on 9 occasions during the year.

During the year, the following served as members of the Parochial Church Council:

Ex Officio members:

Incumbent: The Revd. Timothy Ward Licensed Reader: Mrs Julie Allday Churchwardens: Mrs Jean Strickland Mr Steven Phillips

Elected Membership: Mr Kevin Durban Jackson

Mr Andrew Blumer Mr Peter Brown

Mr Tom Evans

Hon Treasurer

Mrs Gaye Reynolds to 28 May 2021

Mr Graham Thrussell Mrs Esther Langrish

Mr Bernard Lane

7

Mr Chris Doman

Deanery Synod:

Mrs Susan Martineau Hon Secretary

Mrs Julie Allday

Membership of the PCC is determined under the Church Representation Rules and consists of certain ex-officio members (the incumbent/priest in charge, curate, readers licensed to officiate in the parish), the churchwardens and members of the Deanery, Diocesan or General Synods and 9 members of the church who are elected at the Annual Parochial Church Meeting (APCM) and serve for three years. Church members are warmly encouraged to stand for election to the PCC and we try to ensure a balance of skills and experience where possible.

This Trustees’ Annual Report was approved by the PCC and signed on their behalf by The Revd. Timothy Ward, PCC Chairman

Date 23 April 2022

8

Annual Financial Report

of

The Parochial Church Council of the Ecclesiastical Parish of

St Mary’s Church, Walberton

Church Lane, Walberton, Arundel BN18 0UD

Church Office: Unit G William Booker Yard, The Street, Walberton BN180PF

Registered charity no. 1175197

For the year ended 31st December 2021

CONTENTS

Page

Statement of financial receipts 10 and payments

11 Statement of assets and liabilities 14 Notes to the accounts

Report of the independent 17 examiner

9

THE PCC OF THE ECCLESIASTICAL PARISH OF ST MARY'S WALBERTON DIOCESE OF CHICHESTER

PART A - STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDING 31ST DECEMBER 2021

Notes
INCOMING RESOURCES
Donations & Legacies
2a
Activites for Generating Funds
2b
Investment Income
2c
Charitable Actvities
2d
Other Incoming Resources
2e
TOTAL INCOMING RESOURCES
RESOURCES USED
Cost of Charitable Activities
3a
Activities for Generating Funds
3b
Governance Costs
3c
TOTAL RESOURCES USED
NET INCOMING RESOURCES
NET MOVEMENT IN FUNDS
Balances Brought Forward
Transfer Between Funds
BALANCES CARRIED FORWARD		 Unrestricted
Designated
Restricted
TOTAL
TOTAL
Funds
Funds
Funds
2021
2020
£
£
£
£
£
86,716
-
20,247
106,962
87,565
-
-
-
-
-
15
8
-
22
193
14,240
-
-
14,240
11,572
41
-
-
41
149
101,011
8
20,247
121,265
99,478
98,193
12,007
20,933
131,133
102,301
-
-
-
-
-
1,718
-
-
1,718
1,685
99,910
12,007
20,933
132,850
103,986
1,101
-11,999
-687
-11,586
-4,508
1,101
-11,999
-687
-11,586
-4,508
28,376
16,106
1,684
46,166
50,674
-
-
-
-
-
29,477
4,107
997
34,580
46,166

10

THE PCC OF THE ECCLESIASTICAL PARISH OF ST MARY'S WALBERTON DIOCESE OF CHICHESTER

PART B - BALANCE SHEET AS AT 31ST DECEMBER 2021

Notes
Fixed Assets
Tangible Assets
1
Current Assets
Debtors & Prepayments
5
Cash at bank and in hand
4
Total Current Assets
Creditors: Due within one year
6
NET CURRENT ASSETS
TOTAL ASSETSless current liabilities
Creditors: Due within one year
7
NET ASSETS
10
Funds of the charity
Unrestricted Funds
Designated Funds
8
Restricted Funds
9		 Unrestricted
Designated Restricted 31-Dec-21
31-Dec-20
Funds
Funds
Funds
Total
Total
£
£
£
£
£
-
-
-
-
-
-
-
-
-
-
29,477
4,107
997
34,580
46,166
29,477
4,107
997
34,580
46,166
-
-
-
-
-
29,477
4,107
997
34,580
46,166
29,477
4,107
997
34,580
46,166
-
-
-
-
-
29,477
4,107
997
34,580
46,166
29,477
29,477
27,740
4,107
4,107
16,090
997
997
2,336
29,477
4,107
997
34,580
46,166

This Financial Report for the year ended 31st December 2021, including the notes following, was approved by the PCC and signed on its behalf by The Revd. Timothy Ward, PCC Chairman:

Date 23 April 2022

11

THE PCC OF THE ECCLESIASTICAL PARISH OF ST MARY'S WALBERTON DIOCESE OF CHICHESTER

APPENDIX - NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDING 31ST DECEMBER 2021

2. Incoming Resources

Notes
a) Donations and Legacies
Gift Aid Donation
Gift Aid Tax Recoverable
Gifts & Donations
Collections Plate
Grants
Legacies
Visitors Box
b) Activities for Generating Funds
Walberton Open Gardens
c) Investment Income
Bank Interest
5
d) Charitable Activities
Youth Church
Parish Magazine
Churchyard and Service Fees
3) Other Incoming Resources
Sundry Income		 Unrestricted
Designated
Restricted
TOTAL
TOTAL
Funds
Funds
Funds
2021
2020
£
£
£
£
£
58,793
-
3,345
62,138
53,183
13,978
-
836
14,814
15,862
10,788
-
3,480
14,268
10,650
2,639
-
-
2,639
5,298
492
-
-
492
1,044
-
-
12,585
12,585
1,500
26
-
-
26
30
86,716
-
20,247
106,962
87,565
£
£
£
£
£
-
-
-
-
-
-
-
-
-
-
£
£
£
£
£
15
8
-
22
193
15
8
-
22
193
£
£
£
£
£
-
-
-
-
190
6,697
-
-
6,697
7,653
7,543
-
-
7,543
3,729
14,240
-
-
14,240
11,572
£
£
£
£
£
41
-
-
41
149
41
-
-
41
149

12

THE PCC OF THE ECCLESIASTICAL PARISH OF ST MARY'S WALBERTON DIOCESE OF CHICHESTER

NOTES TO THE FINANCIAL STATEMENTS (Continued) FOR THE YEAR ENDING 31ST DECEMBER 2021

3. Resources Expended

Notes
a) Cost of Charitable Activities
AudioVisual Costs
Charitable Giving
12
Church Running Costs
Churchyard Expenses
Churchyard Benches
Clergy Expenses
Communication Costs
Diocese Quota
Equipment Costs
Junior Church
Kitchen Refurbishment
Lych Gate
Music Costs
Office Costs
Office Rent
Organist Fees
Outreach
Parish Magazine Costs
Photocopiers Costs
Quinquennial Costs
Repairs and Maintenance
13
Salary Costs
11
Service Fees
Telephone Costs
Utility Costs
Vicarage Expenses
Visiting Speakers Expenses
Youth Church
b) Cost of Generating Funds
Walberton Open Gardens
c) Governance Costs
PCC Governance
Insurance		 Unrestricted
Designated
Restricted
TOTAL
TOTAL
Funds
Funds
Funds
2021
2020
£
£
£
£
£
110
-
-
110
157
4,899
-
-
4,899
8,167
1,057
-
-
1,057
2,256
710
-
695
1,405
1,436
-
-
-
-
2,145
935
-
-
935
906
318
-
-
318
400
58,846
-
-
58,846
57,062
375
-
-
375
794
101
-
-
101
120
384
-
7,151
7,536
-
198
-
502
700
466
379
-
-
379
935
380
-
-
380
355
2,640
-
-
2,640
2,640
105
-
-
105
-
78
-
-
78
-
47
-
-
47
292
5,606
-
-
5,606
5,513
1,464
12,007
12,585
26,056
-
352
-
-
352
301
8,766
-
-
8,766
8,288
2,179
-
-
2,179
1,224
479
-
-
479
491
4,335
-
-
4,335
4,517
3,449
-
-
3,449
3,308
-
-
-
-
194
-
-
-
-
334
98,193
12,007
20,933
131,133
102,301
£
£
£
£
£
-
-
-
-
-
-
-
-
-
-
£
£
£
£
£
76
-
-
76
25
1,642
-
-
1,642
1,660
1,718
-
-
1,718
1,685

13

THE PCC OF THE ECCLESIASTICAL PARISH OF ST MARY'S WALBERTON DIOCESE OF CHICHESTER

NOTES TO THE FINANCIAL STATEMENTS (Continued) FOR THE YEAR ENDING 31ST DECEMBER 2021

4. Cash at bank and in-hand

4. Cash at bank and in-hand
Cash at bank and in hand 31-Dec-21
31-Dec-20
£
£
34,580
46,166
34,580
46,166

5.Debtors & Prepayments

The PCC held no debtors during this or the previous financial period.

6. Creditors: Amounts Falling Due Within One Year

There were no short term liabilities held during this or the previous financial period.

7. Creditors: Amounts Falling Due In More Than One Year

There were no long term liabilities held during this or the previous financial period.

14

THE PCC OF THE ECCLESIASTICAL PARISH OF ST MARY'S WALBERTON DIOCESE OF CHICHESTER

NOTES TO THE FINANCIAL STATEMENTS (Continued) FOR THE YEAR ENDING 31ST DECEMBER 2021

8.Designated Funds
Quinquennial Fund		 Balance
Balance
31-Dec-20
Income
Expenditure
Transfers
31-Dec-21
£
£
£
£
£
16,106
8
12,007
-
4,107
16,106
8
12,007
-
4,107

The churches designated funds are wholly represented by cash reserves held and are to be expended as described above

9. Restricted Funds
Bell Tower
Churchyard Fund
Churchyard Benches
Kitchen Appeal
Lych Gate Appeal		 Balance
Balance
31-Dec-20
Income
Expenditure
Transfers
31-Dec-21
£
£
£
£
£
-
12,585
12,585
-
-
135
560
695
-
-
997
-
-
-
997
50
7,101
7,151
-
-
502
-
502
-
-
1,684
20,247
20,933
-
997

The churches restricted funds are wholly represented by cash reserves held and are to be expended as described above

10. Analysis of Net Assets By Fund
Fixed Assets and Investments
Current Assets
Liabilities (due in more than one year)		 Unrestricted
Designated
Restricted
31-Dec-21
31-Dec-20
Funds
Funds
Funds
Total
Total
£
£
£
£
£
-
-
-
-
-
29,477
4,107
997
34,580
46,166
-
-
-
-
-
29,477
4,107
997
34,580
46,166

15

11. Staff Costs and Numbers
Gross Wages and Salaries
Employer's National Insurance Costs
Pension Contributions
Employees Who Were Engaged in each of the following activities:
Activities in furtherance of organisations objectives:		 2021
2020
£
£
8,766
8,288
-
-
-
-
8,766
8,288
2021
2020
2
2

The organisation operates a PAYE scheme to pay all employed members of staff and the organisation also employs members of staff on a self employed basis. No employees received emoluments in excess of £60,000. (2020: None)

12. Charitable Giving

The PCC aims to pay out 10% of its voluntary income to other causes. Our outward giving in 2021 fell short of this, due to fewer opportunities to hold cash collections during the pandemic. For direct PCC giving, we maintained our 2020 level of £2,900. It should be noted, however, there was an overpayment of £200 to the Barnabas Fund. As a regular recipient of gifts from St Mary’s, the PCC has not requested a repayment but will adjust any gifts made in 2021.

13. Repairs and Maintenance

The PCC declares that £222 was paid out the Phillips Electrical Contractors Ltd to make some urgent repairs to the Church lighting. Phillips Electrical Contractors Ltd is owned by a trustee of St Mary’s, but the PCC is satisfied that the work was done at cost only and that there was no conflict of interest.

16

Independent Examiner's Report to the PCC of St Marfs Church, Walberton st for the Year Ended 31 December. 2021 Section A This 15 my report to the Parochial Church Council of the Ecclesiastical Parish IPCCI of St Mary, Walberton, on the annual report forthe year ended 315t December 2021 set out on page5 17 to 18 Respertlve responsibllltles of trustee5 and examlnor The PCC members are responsible for the preparation of the annual reports. The PCC membèr5 consider that an audit is not required forthi5 year u￿der section 144 of the Charities Act 20111-the Charities Act") and that an independent examination is needed. It Ss my responsibilsty to= examine the accounts under section 145 of the Charitie5 Act, to follow the procedures laid down in the general Directlons £￿en by the Chaiity Commission lunder section 14515llbl of the Charities Acl. and to state whether particular matters have come to my attention. 8a51s of Independènt examlnerfs statement My examinatlon was carried out Fn accordance with 8eneral Dlrectlons glven by the Charity Commisslon. 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 disc105ure5 in the accounts, and seeking explanations from the trustee5 concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audil. aTrd consequentty no opinion is given as to whether the accounts present a 'true and fairf vlew and thè report is limited to those matters set out in thè statement below. Independent examlner's statèment In connection wjth my examination, no material matters have come to my attentlon (other than that diselosed below in Section B below'l whlch glves me cause to believe that in. any material respect: accounting records were not kept accordance with seditsn 130 of the Charities Art or the accounts do not accord with the accountin8 records I have come across no other matters in connection witb the examination to which attentlon should be drawn in order to enable a proper understanding of the accounts to be reached. * Pleose delete the words In the fbrockets) if they do not t7ppIy Examinees 518nature Examlnerf$ name c4P[r￿S Date Relevant professlonal quallficatJonlsl or body iforty EMamlnerf$ address 17

Independent Examiner's Report to the PCC of St Marfs Church, Walberton for the Year Ended 31st December, 2021 Section B Disclosure Only complete if the examiner needs to highlight mattels of concernlsee CC32, Independent examlnatlon of charlty accounts: directions and guidante for examlnors) Give here brlef detalls of any Items that thè txaminer wlshes to disclose 18