The Parish of All Saints and St Wistan Wigston Magna within the Wigston Benefice and the Diocese of Leicester
ANNUAL REPORT of WIGSTON MAGNA PAROCHIAL CHURCH COUNCIL for the year ended 31[st] December 2022
and
Agenda, Minutes & Reports for the Annual Meeting of Parishioners and the Annual Parochial Church Meeting
Sunday 21[st] May 2023 11.30am
The Annual Meeting of Parishioners Sunday 21[st] May 2023 at 11.30am
AGENDA
1. Opening Prayers
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Appointment of minute taker for this meeting and the APCM
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Apologies for Absence
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Minutes of the Annual Meeting of Parishioners 22[nd] May 2022
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Election of Church Wardens
Immediately followed by
The Annual Parochial Church Meeting
AGENDA
- Minutes of Annual Parochial Meeting – 22[nd] May 2022
2. Matters Arising – that are not otherwise covered by the reports
3. Elections:
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5 members of the Parochial Church Council
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2 representatives to the Deanery Synod
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Presentation of Annual Accounts and Acting Treasurer’s Report
5. Appointment of an Independent Examiner
6. Presentation of Annual Reports:
a) Report of the Parochial Church Council (PCC)
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b) Clergy Report
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c) Safeguarding Report
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d) Electoral Roll Report
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e) Churchwardens’ Report
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f) Deanery Synod Report
7. Any other business (it is appreciated if this is notified ahead of time)
8. The Grace.
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Minutes of the Annual Meeting of Parishioners Sunday 22[nd] May 2022 at 11.30am
Present: The Revd Christopher Johnson, Associate Vicar (Chair), The Revds Nick Baker & Paul Betts (Assistant Curates) and 24 parishioners.
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Father Christopher Johnson welcomed everybody and opened the meeting with prayers.
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Appointment of minute taker for this meeting and the APCM: In the absence of a Secretary, Bill Hardy agreed to take the minutes.
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Apologies for Absence: Ian Knight
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The proposal that the minutes of the APM held on 23[rd] May 2021 be declared an accurate record, proposed by Patrick Thacker and seconded by Brenda Towler, was carried (27.0.0)
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Election of Churchwardens 2022 – 2023: The following nominations had been received:
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a. Patrick Thacker – Proposed by Dennis Daw, seconded by Bill Hardy
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b. Winsum Wright – Proposed by Dennis Daw, seconded by Patrick Thacker
There being no other nominations, Patrick Thacker and Winsum Wright were duly elected Churchwardens.
Fr Chris presented Patrick Thacker with a card signed by Bishop Martyn Snow and Archdeacon Richard Worsfold, celebrating Patrick’s 26 years as a churchwarden.
The meeting closed at 11.10am.
Signed as a true record:
Date:
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Minutes of the Annual Parochial Church Meeting Sunday 22[nd] May 2022 at 11.10am
Attendance was as at the Annual Meeting of Parishioners.
1. The proposal that the minutes of the APCM held on 23[rd] May 2021 were a true account, proposed by Winsum Wright and seconded by Patrick Thacker, was passed (27.0.0).
2. Matters arising: none
3. Election of 4 PCC members:
3 Existing PCC members had reached the end of their 3 year term and were willing to stand for re-election. The nominations were as follows: Bill Hardy – Proposer Carol Munton, Seconder – Margery Whait Carol Munton – Proposer Margery Whait, Seconder - Stephen Warden Margery Whait – Proposer Carol Munton, Seconder – Stephen Warden The 4[th] vacancy is for 1 year and the following nomination has been received:
Vivienne Leonard (aka Vertefeuille) – Proposer Patrick Thacker, Seconder – Dennis Daw
There being no further nominations, all 4 were duly elected as members of the PCC.
4. Presentation of Annual Accounts and Treasurer’s Report:
- a. Stephen Warden presented the Annual Accounts in printed form. Yvonne Leader raised the question of where was the Open Church Fund (£1040)? The Treasurer replied that it was included under the heading of Donations in the Personal Giving section of Receipts. Trevor Leader thought that the Fund had been set up as a restricted fund. It was agreed that the matter was to be referred to the next PCC meeting.
b. Treasurer’s Report
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i. Stephen Warden stated that he was willing to remain as Treasurer, but with Patrick Thacker’s assistance.
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ii. Expenditure was still higher than our income and that we needed to increase our income either in-house or from external sources.
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iii. As HSBC are starting to charge for Charity Accounts, all of our 5 accounts (general & reserve) have been or are in the process of being transferred to NatWest.
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iv. The Treasurer stated that as the means by which personal donations are changing, the advantages of Gift Aiding in comparison to Single Gift Scheme need to be addressed by the PCC.
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v. St. Wistan’s – The decision to close St. Wistan’s as a place of worship is still with the Church Commissioners. Since June 2018 over £40,000 has been spent on insurance and scaffolding hire. Fr Christopher stated that he would keep the PCC informed of any progress made.
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Fr. Christopher thanked Stephen Warden for all his efforts on our behalf.
5. Appointment of an Independent Examiner:
Stephen Warden stated that Geoffrey Warner was prepared to act as the Independent Examiner for one more year only. A proposal to reappoint Geoffrey Warner as the Independent Examiner, proposed by Stephen Warner, seconded by Marguarite Sturgeon, was accepted (27.0.0).
6. Presentation of Annual Reports:
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a. PCC Report – taken as read with no matters arising.
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b. Clergy Report - Fr. Christopher began by paying tribute to Fr. Trevor Thurston-Smith for his ministry over the last 7 ½ years.
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i. Worship – this is now back to pre-pandemic conditions in that the Host is being received at the High Alter. The use of the chalice is still under review. The use of individual cups as used in some Methodist Churches was against Canon Law.
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ii. Hymns are being sung again during the Sunday service and the organist (Che) is open to requests from the congregation. Additional instrumental music is being played on occasions by members of the congregation.
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iii. New Mass settings are being reviewed.
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iv. The vacancy for a new rector is still on-going.
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v. The use of email voting by the PCC is being encouraged for minor business transactions.
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vi. The clergy really encourage people to ‘feedback’ on any issues that arise. However, mentioning something at the door on a Sunday was not the best method. Instead, Fr Chris encouraged people to get in touch during the week as
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this was the best way of making sure something is dealt with properly.
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c. Safeguarding Reports - taken as read. Caroline Wordsworth is responsible for safeguarding training.
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d. Electoral Roll Report – taken as read.
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e. Churchwardens Report – taken as read. Patrick Thacker added that a card reader and on-line donations are in operation at All Saints.
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f. Deanery Report – taken as read.
7. A.O.B.:
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a. There will be no official trip to St Albans this year, as the Bell ringers are holding a tea in the afternoon of the 26[th] June celebrating a hundred years since the bells at All Saints were recast.
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b. St. Wistan’s Pilgrimage Walk is restarting this year. It will be on Wednesday 1[st] June starting at 9.15am from St. Wistan’s, Wistow and ending at the memorial in Bell Street.
The meeting ended at 12.10 pm with the Grace.
Signed as a true record:
Date:
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Reports for 2023 Meeting
Acting Treasurer’s Report
Following the resignation of Mr Stephen Warden in September 2022, we acquired the services of Mr Colin Wood, a bookkeeper recommended by the Diocese.
We started from the beginning and built up the accounts through a system called Data Developments , again a system recommended and paid for by the Diocese. It took a few visits from Colin but we got there. As this is the first year in which this software has been used, it should be noted that there is no comparative data for 2021 input in the system. The 2021 account details can be found on the Benefice website or are available on request. The Accounts were Independently Examined by Mrs Joy Heskins.
Patrick Thacker (Acting Treasurer)
6a) PCC Report Administrative Information
This report is presented by the Parochial Church Council of the Ecclesiastical Parish of All Saints and St Wistan, Wigston Magna.
All Saints’ Parish Church is located on Moat Street, Wigston Magna, and the Church of St Wistan is situated on Church Nook, Wigston Magna. The parish is part of the Wigston Benefice formed on 1[st] June 2014. The parish is in the Diocese of Leicester and its official correspondence address is:
(during vacancy) St Thomas’ Vicarage
9 Hindoostan Avenue Wigston LE18 4UD
The Revd Christopher Johnson is Associate Vicar of the Benefice and acting as Chair of the PCC by virtue of the authority given in the Church Representation Rules .
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PAROCHIAL CHURCH COUNCIL FOR 2022
Aims and purposes
Wigston Magna Parochial Church Council (PCC) has the responsibility of cooperating with the clergy of the Wigston Benefice in promoting the ecclesiastical parish and the whole mission of the Church - pastoral, evangelistic, social and ecumenical. The PCC is also specifically responsible for the maintenance of the All Saints Church Room, Bushloe End, Wigston Magna.
The Parochial Church Council is a charity registered with the Charity Commissioners (No.1176458).
The method of appointment of PCC members is set out in the Church Representation Rules (CRR) and membership of the PCC consists of the licensed clergy and lay ministers within the Benefice, Church Wardens and members elected by those members of the congregation who are on the electoral roll of the church. All those who attend our services are encouraged to register on the Electoral Roll and stand for election to the PCC. Two members of the PCC sit on the Deanery Synod, providing the PCC with a link between the parish and the wider structures of the church. Customarily, the Chair of Wigston Magna PCC is taken by the Rector or by the Associate Vicar or an elected Vice-Chair in their absence.
PCC members are responsible for making decisions on all matters of general concern and importance to the parish including deciding on how the funds of the PCC are to be spent.
The PCC meets regularly in order to fulfil its obligations. Matters are attended to by correspondence where necessary between meetings.
In order to fulfil its function the Council has the following sub committees:
Standing Committee
Membership: Rector (or deputy), Vice-Chair, Church Wardens, Treasurer, Secretary and two members elected by the PCC. This committee sets the agenda for the PCC and conducts business on behalf of the full Council between meetings. The Committee is limited to expenditure of £500 on any single item.
Working Parties and ad hoc groups are appointed for the following matters:
Finance Group Fundraising Committee
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Individuals appointed to specific tasks on behalf of the Council:
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Safeguarding Co-ordinator for children, young people and vulnerable adults
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Church Room Bookings officer
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Electoral Roll Officer
The Council employs:
- An Organist
Persons serving on the Council during 2022
Ex officio
| Persons serving on the Council during 2022 | Persons serving on the Council during 2022 | Persons serving on the Council during 2022 |
|---|---|---|
| Ex officio | ||
| Vacant | Rector | |
| The Revd Christopher Johnson | Associate Vicar | |
| Patrick Thacker | Churchwarden (also Deanery Synod Representative) |
|
| Winsum Wright | Churchwarden (also Deanery Synod Representative) |
|
| The Revd Nick Baker | Assistant Curate | |
| The Revd Paul Betts | Assistant Curate | |
| Elected | ||
| Term began | Term ends | |
| Stan Rowland | 2020 | 2023 |
| Dennis Daw | 2020 | 2023 |
| Viv Vertefeuille | 2022 | 2023 |
| Stephen Warden | 2021 | (until Sept 2022) |
| Caroline Wordsworth | 2021 | 2024 |
| Brenda Towler | 2021 | 2024 |
| Margery Whait | 2022 | 2025 |
| Carol Munton | 2022 | (until Nov 2022) |
| Bill Hardy | 2022 | 2025 |
The Electoral Roll is revised in accordance with the requirements of the Church Representation Rules and a report is given at the APCM by the Electoral Roll officer.
Objectives and Activities
The PCC is committed to the following objectives and activities:
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Regular public worship open to all.
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The provision of sacred space for personal prayer and contemplation.
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Pastoral work, including visiting the sick and bereaved.
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Teaching Christianity through sermons, courses and small groups.
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Leading Collective Worship (Assembly) in schools.
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Promoting Christianity through the staging of events and meetings and the distribution of literature.
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Promoting the whole mission of the church through provision of activities
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for people of all ages and abilities.
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Encouraging and enabling individuals to be faithful and effective disciples of Jesus Christ.
Achievements and Performance
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Throughout 2022, the PCC and church community have continued the recovery from Covid-19, including the restoration of a full pattern of services on Sundays and mid-week.
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A full programme of Holy Week services also took place across the Benefice.
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Christmas 2022 saw a return to a full programme of Christmas services and events.
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The clergy led collective worship in local schools and welcomed school
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groups for church visits.
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The process for the closure of St Wistan’s as a place of worship has been ongoing throughout 2022.
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The clergy have offered regular worship and pastoral care in three local care homes, along with Communion at home to a number of parishioners.
b) Clergy Report
2022 has been a welcome move away from the difficulties and restrictions of the last couple of Covid-affected years. It has been good to be able to return to ‘normal’ in terms of our patterns of worship and other gatherings and events as well. Thank you to all who have supported the events and given generously of their time, efforts and finances towards them – it’s much appreciated.
There were moments of both national sadness and celebration as we both mourned the death of Her Late Majesty Queen Elizabeth II and proclaimed the Accession of His Majesty King Charles III. It was really good for the churches of the Benefice to play their part within the life of the community over those days as people gathered for worship and called by to sign the books of condolence. In traditions unused for 70 years, bells were tolled and rang out muffled across our parishes and ‘God save the King’ was sung and heard once again.
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More joyfully, it’s been a delight to celebrate Fr Paul’s ordination as priest at St Margaret’s, Leicester, along with his subsequent first mass at All Saints’ in July 2022. We’ve already been able to share in several months of his priestly ministry among us and look forward to more during his time here. Unbelievably, Fr Nick has been ‘signed off’ in terms of having completed the things required of him as part of his curacy. This means that at some point in the coming year he will be moving on to pastures new – something which will be our loss as much as somewhere else’s gain.
2023 marks 10 years since I was ordained deacon. Aside from being an excuse for some cake around St Thomas’ day, I’ve also been granted a sabbatical over the summer and into the early autumn. With annual leave included, I shall be away from early July until October half term. During my absence, Fr Paul will provide priestly cover for the Benefice. Assuming that Fr Nick has moved on by then, this will be along with the kind assistance of the Archdeacon and some retired priests for Sundays. There will be some additional ‘Benefice Services’ across the summer because of the difficulty in finding cover, but most Sundays will be ‘as normal’. It may be that some things are different or have to change over the summer, so do please be understanding and accommodating accordingly.
The need to find cover is based on the assumption of the Benefice technically still being in vacancy at that point. This is despite three rounds of advertisements thus far which have yielded no applicants. The national picture appears to be that recruitment is difficult in many parishes, so we’re not alone in this – difficult though the news is each time. The Benefice remains, however, better staffed in terms of clergy than a number of others. As ever, we hope and pray that you will not be afraid to contact one of us if you feel you need to - please don’t think ‘oh, they’re too busy’! The diocesan strategic changes in Shaped by God Together still remain an unknown quantity but it’s possible that we will get more information about it in 2023.
I remain hugely grateful to all of those who work behind the scenes to keep the life and ministry of All Saints’, going through good and bad and particular thanks go to Patrick and Winsum, our wardens, for their work and support in keeping things going here.
Fr Christopher Johnson Associate Vicar
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c) Safeguarding Report
The duty of safeguarding is incumbent not just upon the PCC but upon the whole church community as we seek to protect all God’s people and to promote a safer church.
There are also statutory duties that the PCC must keep in good order and up to date, particularly in matters of policy, implementation, training and good practice in relation to safeguarding.
Having completed an annual review in preparation for the 2023 APCM, we have identified several areas which require attention and work over the coming year:
Training
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All PCC members must have up-to-date training as required by the Church of England.
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Others who undertake specified roles will need to complete safeguarding training as specified by Church of England guidance.
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A log will be maintained of training and DBS checks.
Policies & Information
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The policy folder will be kept updated and kept in church.
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Relevant safeguarding contacts and other required information will be displayed as required by current CofE guidelines.
Other matters
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Clarity is required regarding safeguarding and hire of the Church Rooms in relation to the provisions required by national policy and guidance.
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Church activities will be reviewed in relation to safeguarding policies and First Aid requirements and action taken where required.
Caroline Wordsworth, Safeguarding Co-Ordinator & Fr Christopher Johnson, Associate Vicar
d) Electoral Roll Report
The Electoral Roll from the last APCM in 2022 recorded 53 as resident and 10 Non-Resident bringing the total to 63.
At present, two people have been removed from the Electoral roll and one name has been added. As it stands at present – 52 resident, 10 nonresident – bringing the total of 62 on the Electoral Roll when it closed prior to the APCM meeting in May 2023.
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Winsum Wright Electoral Roll Officer
e) Churchwardens’ Report
All Saints remains in a good state of repair.
The usual annual services have been carried out to clock, boiler, organ, fire extinguishers & Church Rooms fire alarm. We are having trouble with some of the radiators which we keep pursuing, we have had a report from an independent advisor. We have also had an electrical inspection which bought a few problems to light, again we are currently obtaining quotes and fundraising to have the work carried out. The Sacristy and Chancel doors are still a work in progress. On Sunday September the 4[th] the local branch of the Royal Naval Association laid up their Standard during Mass.
St Wistan’s continues to be inspected on a weekly basis. During the year, as part of the closure processes, it was found that the church doesn't appear on the Land Registry. The form has been completed, and as of the 31[st ] of December 2022 The Diocese was still waiting for the Deeds.
Patrick Thacker and Winsum Wright Churchwardens
f) Deanery Synod Report
Three Deanery Synod meeting have taken place since the last APCM. Synod met on the following dates:
8[th] June 2022 at St Wilfrid’s Church Kibworth – Refreshment – Wigston Benefice guest speaker Emily Williams, Diocesan Disability Advisor – discussion – exploring what is meant by “accessible church” why it is biblical and part of our Christian witness, the barriers that are put up by society, if we can identify the barriers, we can work to remove them. There is a leaflet “How to Make Your Presentation More Accessible. Emily also mentioned she can be contacted and come out to churches to give advice.
28 September 2022 at St Wilfrid’s Church – Kibworth – guest speaker Phil Leach, Generous Giving team. The key themes underpinning the diocesan approaches to finance are : transparency, Trust, Working together, Christlike generosity. Discussed the costs of stipendiary clergy posts, cost of living
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15[th] February 2023 at St Wilfrid’s Church – Kibworth. Guest speakers Tom Wilson and Maria Jukes. Talk – Reflections on Ukraine, in there talk Maria Jukes made references to a fundraising campaign to buy a car for medics in the Ukraine.
Winsum Wright Deanery Synod Rep
The APCM is followed by
Meeting of the Parochial Church Council
1. Elections:
Vice Chair
Treasurer
Two Members of Standing & Finance Committee
PCC Secretary
Electoral Roll Officer
Safeguarding Officers
2. Dates of next meeting:
Standing Committee: Wednesday 21[st] June. 7.30pm PCC: Wednesday 5[th] July. 7.30pm
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Saints w5t1)n hlagna Analysb of and expendlthre a919d ww)d: 01 January 2022 b) 31 DenOr2D22 Total n•ral De¥lgr¥ated Restrlcted Endowment Thls ar La8t year IncoTh and endowmnts from: Donatlon$ and le#dGIg$ 4,49129 4.611 10,915AS Ji 4,49429 4,61... 10,915.45 2,99... 22&fj5 0110-(4ft1id-&Thdope5 0115-8 DW1.L(W 0310-SLryn Up CW1 .TaXrleonaft1+y (W1 .ReuJrfngg8nts 2,019.68 2,(W.W 1,587m 91m 91n) Oonatlons and legacl88 Totsl8 33.295.62 33,295.62 Incom8 from ¢harItab actlvttleB 101.FÈ£8tsrÉth1ngs I210.BlS1 sa&sbFmmoÈcJed 1ZJO-CMrol Wl letllng6-oLI8L'& 5911A) 3)L 4fv4n) 10,885.00 5,91111] 20LK) 4,W.CQ 1D.885.00 Incom8 from ch8rltsbl• actlvRl$ Tots Other tradlng 8dlvttles 1220-tKIstr TJ4.75 rd4.75 othertradlnB acllvltles To1$ 7x75 734.75 Investmpnts l020.B¥8IbJ1dIngso(1nkr&sl 21 21.S3 Inve8trmnts Tots18 21A3 21.83 InGonw and ondowments ftKI totsls 4V3720 44,93720 Expendlture on: Ralslng funds 1701.Ci¥sl(*fiThlraslng-WotKset 427A3 Relslng funds Tota15 427.43 Expendlture oh ¢harltable actlvltl05 1&Y)-F&xnp missin l870-knLqrthtieS 143.(K) 143.[) 15,C(Q.( J7 18.94 11h7621 27 2170-Edur£Oon 1891 11fi7621 1-Churth njnniro-lrtsurw 128 Math I)239. pnl PagÈ 1 of2
TotHI Gèneral Dè8lgnat•d $trIcted Endowmwnt Thig War Last >par 2320-QgJJIFxwnIrv .(Iygitstfees 2327.IkwlPAlsFees 2828.StWskn's 2J).Chuth 244.64 4,757.X) 1P20. 5,48340 7,1T2.17 4,75TS 7,172.17 2331.CknirvJ 2.021.73 9&5.52 21fi0 21ffi 1ffi5MT 3..A3 2401.Cutth ThI1¥- 2410-Curth 2420.Lurd) 1r. 2440.C*urthnryynJ. Fpalwandlfvi 1,6A7 3.591.43 347AD 7A0 Expendlturo on charltable #¢llvltle$ Tota 54J24.09 54.92409 Other expandltur B?rc 2110_tslofaFwinbry a P 25.80 Oth0r gxpgndltur9 Totals 525.30 525.30 Expendltyrg (knd totsls S52 55,876h2 P8 Marth 2ry23 .31 pm) 2 of2
I SaIrtsVgston htsgna at 31112r2022 3111212021 Currgnl a¥$gts 44.88426 10.02203 10.OQ)20 10 1N).OD 1LK>.I iA66.63 Total Curr•nl a$È•ts 5498&29 67,728.27 Uablllttes 1.45121 1159.LKI 95.51 Total Uabllllle5 1,452.21 3,254.57 Net knt Surplus Id¢fi¢hl 53,534.08 64,473.70 Reserv¢• EX8SSKdr1t)knoa 110.939ft21 64,473.70 64A7&70 Total R858rv85 53,534.08 64,47&70 RepTesenbJ by Funds S).21 1,140.B7 61,832 1,1407 1.5CQ.( 53534JJ& 4n70 9.32 t) Py 1 of 1
tao- RCL (A• c L-)
CHARITY COMMISSION FOR ENGLAND AND WALES Independent examiner's report on the accounts Section A Independent Examiner's Report Report to the truste8sl members of gston Magna PCC On accounts for the year ended December 31° 2022 Chaiity no (rfanyl 1178458 Set out on pages 1to4 I report to the trustees on my examination of the accounts of the above ¢haiity (Ihe Trusf) for the year ended 31112 12022. R8sponsibilltles and As the charity trustees of the Trust, you are respK)nSib for the preparalion basis of report of the accounts in accorrlance with the requirements of the Charities Act 2011 nhe Acr). I report in respè(* of my exInatIon d the Trust's accounts carrEd out under se¢tton 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145{5){b) of the Act. I have completed my examination. I confimi that no material matters have come to my attention in connection with Ihe examination which gives me Cause to telieve thal in. any material respect: accounting records were not kept in accordance with sedion 130 of the Ad or the accounts do not accord wtth the aLrounting records Independent examiner's statement with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached. . Please delete the words in the bckets rfthey do not apply. Name: SICJ Relevant professlonal qualificatlonls} or body lif any).. Address: rx Section B Disclosure Only complete rf the examiner needs to highligm matters of concem {see CC32, Independent examination of charity accounts: directions and guidance for examiners). IER October 2018
CHARITY COMMISSION FOR ENGLAND AND WALES Independent examiner's report on the accounts Section A Independent Examiner's Report Report to the truste8sl members of gston Magna PCC On accounts for the year ended December 31° 2022 Chaiity no (rfanyl 1178458 Set out on pages 1to4 I report to the trustees on my examination of the accounts of the above ¢haiity (Ihe Trusf) for the year ended 31112 12022. R8sponsibilltles and As the charity trustees of the Trust, you are respK)nSib for the preparalion basis of report of the accounts in accorrlance with the requirements of the Charities Act 2011 nhe Acr). I report in respè(* of my exInatIon d the Trust's accounts carrEd out under se¢tton 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145{5){b) of the Act. I have completed my examination. I confimi that no material matters have come to my attention in connection with Ihe examination which gives me Cause to telieve thal in. any material respect: accounting records were not kept in accordance with sedion 130 of the Ad or the accounts do not accord wtth the aLrounting records Independent examiner's statement with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached. . Please delete the words in the bckets rfthey do not apply. Name: SICJ Relevant professlonal qualificatlonls} or body lif any).. Address: rx Section B Disclosure Only complete rf the examiner needs to highligm matters of concem {see CC32, Independent examination of charity accounts: directions and guidance for examiners). IER October 2018