Trustees. Annual Report for the period Period start d8 Peri¢JY end date Fmm 01 09 2023 To 31 08 2024 Section A Reference and administration details Chartty name Ludlow M8thodi$t Church Other nam•8 ¢harlty l# known by R•glstgr•d Gharlty numbgr (If any) 1182508 Charlty's prlnclpal addr••# 52 Broad Street Ludltr Po8tcod• SY81NH NamM of th• charfty trust••• who manag• tho charlty N•m• of p•rwn lor bo¢Jyl to •ppolTht tru•t8• Tw•t•o nam• Offic• Ilf •nyl Dth ¢tsd ff not Iofwhokn yw an Maureen Farrnery Joyeé Evans Roger Clayton Ann Powell Geoff Edward8On Treasurer Hgalher Price David Evans Janel Wlliams Eileen Precious 10 Mike Owens Janel James Rev Kim Stihvell 12 Resigned September 2023 Cathy Pr¢tchard Laurence Taylor David Harlinglon Adrian Williams 14 Deceased Mard12024 16 17 Brent Waile 18 Stephen Oallon Rhiannon Richardson 19 20 Rev Neil Riehardson 21 22 Elizabeth Wright Susan McGarvey Annie Jones 23 TAR
24 John Eadie Cathy Pritchard Ron Gittings Rulh Downes 25 26 27 28 Lindsay Beavon Rev Denise Hargreaves Geoff Wright 29 Chalr Appointed September 2023 30 App)inted Oetober 2024 Nam•8 of thè tru8ts•1 for th• ¢h•rity. If any. (for •xmpl¢, any custodian tnt8to0•1 Name Dat •¢t•d if not for whol• Mr Nam•• •nd •ddrM•M of advl••rn Ioptlonal Inforniatlon) o of dvl••r Nm• AddrM Namo ol ¢hlef •x•cutiv• or narnu of a•nk+r Staff m•mb•rn Ioptlonal Inlorniatlon) TAR
Section B Structure, overnance and mana ement 0os¢ription of tho charity's trusts Oeed of Unton11932) Methodist Church Act 1976 Type of governing document How lh& charity is constrtuted IETrg '.ru¥' 8sgccial.gr nGar, The Church's Constrtution is contained in Parts 1 and 2 of the Conslrtuthjnal Practice and Discipline of the Melhodisl Church, CPD. The composrtion of the Church Council is outlined in Standing Order 610 of th8 CPD and is elected annually. Ludhjw Methodist Church registered as charty 18 March 2019. Trustee selection methods standing Order 607131 limits the 18nur8 of ChUh stewards. treasurers or Church Council and Pastoral Commrttee secretaries and those elected lo the Church Counal under Standing Order 62310 six Su88SO years {$ubl1 lo the exception outlined in Standing Order 8071411. Standing Order 607111 provides that al other appointments, either Iho$g members adopted by the Church Ccyjncil (up lo 1 $1 or elected al Ihg General Church Meeting Ib8fv4oen 6 and 151. shall bo for ono year. Addltlonal governancfj Ioptlonal Inforniatlonl You may choo•• lo inclLvJ• additional Information, where relevant, about.. policigs and procedures adopted for the induth'on and training of trustees.. tho eharty's organisational structure and any wider nefvlork wrth whKh the charty works., relationship with any related parties." trustees, consideration of major risks and the system and procedures lo manage them. TAR
Section C Objectives and activities The advancement of the Christian fai(h in aceordan¢e w((h the d(xtrinal standards and the dixipline of the Melhodisl Church. The advancwnenl of any charilabk purpose of any society. organisalion, charty sthSKlry LY ancilLgry to the Methr>Jist Church. Summary of the objocts of tho Charity $•t out in it5 governing document Ludlcw Methodist Church seeks lo fijlfil ils mission by. Offering a w8kom6 to all lo join in nversalK, worship and other activi(ies. Hdping people lo ab)ut and veP farth and grow in chriStn dL8cipleshp. Supporting members of t Church family and being a caring communty wlh opportunthes lo sludy and pray together. Ensuring that all aspects of Church lrfe refiecl ils open policy and make provision for 811 age¥. Prxtk%ing inclusive gospel of Je$u¥ Christ Wod(ing wrth our Christian neighbwrs in other hxal Churches, as wdl as people of other faith and no farth, and with the wid8r ChUh famity in the Shropshire and M8iche8 Circuit and throughout Ihe world. Tho ¢hanty Trustees have gwen due regard lo the guKlance issued by the Charrty Ccthmi85ion on J)ublie b8nefft. Summary of th• maln activities undertaken for th• public benefit In relatlon to thesg objects Ilnclude wlthln thls $gctSon the statutory declaration that trustggs have had regard to the guSd*nc• Issued by the Charlty Commission on publlc benofltl Addltlonal detalls of obJectlv¢s and actlvitl•s Ioptlonal Informatlonl You may ¢hoos• lo include further 81alemenls. whefe relevant, about. policy on granlmaking, policy programme related investment., conlribulbjn made by voluntegrs. TAR
Section D Achievements and performance Summary of the main aehievements of the charity durlng the year Wotship.. We conts.nue to maintain our weekly Sunday worship 18d. a$ 1$ the Melhodisl tradrt1, by a we range of lay and ordained leaders who bring thr cln gifts lo the services. Tea & Worship,. M1hty on Sunday aftemwns, is aimed at and appreciated by those living alone but open to all. Being able to Zocm worship every weèk is a huge bonus for our hoUbound members but dso open to and used by others, sometimes internatKa1Iy. Lgamlng and Carfng" Regular Bible Study continues on a weekly basis. Pastoral le 1$ offered lo all who attènd the ehureh and lo those who frequ8nl our Wesley's Café, staff arè ah¥ays roady lo chal and listen. S•rvic•'. The Café is a major part ol our outreach and care. We are prnyirKJ for more volunteers and team leaders to slep up. The var¢ous rooms in the church are wel8ed by the communty for their regular classes. txcasional meetings and events. The ¢ongrggalion are very xtive volunteers in many Capacities around the town. INe happy to have been able lo appoint a nthy secretary and treasurer to the Church Council and are eryoying the ministry of ¢)ur ngw Minister. Evang•li$m: Thè church plays a leading rde in the ecumenical events around Chn¥trnas and Ea$lef, wch as thé Liwng Nativty and the Walk of l*Vrtness. There af8 plans fof more open-air events and worsh. Membgrs Contrle on a reguL4r bask8 to the Christian Viffiv1nt column in the l¢xal newspaper. Membership dasse$ hm bo W rvAitly lo fulty 8ng48 new people Into the life of the church. The 8thos and [nissn of the cPwJrch is lo enccrfjrage members lo live their faith every day rathgr than just talk about il in a holy huddle. TAR
Section E Financial review The aim of Ludlow Methodist Church is lo maintain al lea$1 a £50k reserve to c£Jver a hair of the Assessment, utiliti.es and Running Costs, and Staff CLNnmrtment$. 8rlef statom•nt of the charlty's policy on r8s8rv8s Of the £108.156 total cash funds by the church al the y8ar-end, £20,138 is hel¢J in the deSnated fund5 of our internal organisations. leaving the remaining £88.018 classed as unreslncled. The free r88eThes * the erKI of the financial year were £88,018 12023.. £85,384 Dotalls of ary funds materlally In d•ficlt Further flnanclal rn¥1 dotalls {Optional Informatlonl You may ¢hoo89 to includo additional informatKJn. where r8k*vanl about.. the charity's principal Sources of fund$ lincluding any fundraisingl., how expenditure has supported the key Obj18& of the charty". investment policy and objectives including any elhic81 investsment p)licy adopted. Section F Other optional information Section G Declaration The trustees declare that they have approv8d the trustèès, rgPQrt above. Slgnod on bfrhall of th• charlty's tru%t•o8 Slgnaturn(s) - (2 •LIk1(Lts(- Full name(s} P081tlon (eg Stcretary, Chalr, etcl Rev Denise Hargreaves Chair Joyce Evans Treasurer liilioz4 TAR
CHARITY COMMISSION FOR ENGLAND AND WALES Independent examiner's report on the accounts Section A Indèpendent Exarniner's Report Report to th• twstowl momr8 of Ludlow Methodist Churth On •¢counts for tho year ended 3110812024 Charlty no (If any) 1182508 Set out on pag 9-10 I report lo the trustees on my e%lnatn of the accounts of the above charity {8 Trusfi ftjr the year ended 3110812024. R•$ponslbllltlg8 and basls of roport As the ch5 trustees, you are r68ponsible for the preparation of the accounts in xcordance wrth the wuirwnonts of the charit$ Act 2011 I'th8 Ad.). I report in respect of my examinalKJn of the Trust's xcounls carried out under sedion 145 of the 2011 Ad and m carrying out my examination, I have fdlowed all the applicable Direcbons 9Nen by the Charity Commission under sethon 14515)Ibl of the Act. Independent I have completed my examination. I confimi that no material matter8 have examlner's ststement come to my attention in conneL#K)n wrth the axaminalion which gives me cause lo beb'eve that in. any mslerial respect.. the aeLounling rd$ were not kept in accordance with section 130 of the char?3 Act.. or the accounts did not accord with th8 accounting records,. or the accounts did not eomply wrth thg applicable rgquirgments conceming tha forni and content of accounts set out in the Charrties {Accounls and Reports) Regulations 2008 other than any requirement that the accounts give a Inje and fair. view which is not a matter consKlered as part of an indwnd•nt èxamination. I have no concems and havo Cc0 ¥ro$s no other matter$ in connedion th the eXinat to whKh attention should be drawn in this report in order lo anab a Pfoper understsnding of the accounts lo be reached. Slgned: 0911212024 Namo: T Lunt Rèlevant profesonal quaiincatlonlsl or body Ilf any): BA FCCA MTPI Addr6. WR Partners Belmont House, Shrthvsbury 8usin8s$ Park, Shrewsbury. SY2 6LG IER
SÈ¢tion B Disclosure Only complete If the examiner n8Éd$ to highlight malerial mallers of concem (see CC32. Independent examination of charty a¢¢ounls." 1CtIonS and guid¢@ for examiners). Glve herè brigf detslls of any items that tho 8xamin&r wishes to dlsclost. IER
CHARITY COMMISSION FOR ENGIAND ANO WALES Ludlow M•thodlrtCIHw¢h 11B29)8 Receipts and pa ments accounts 31ffj812024 CC16a For tho pgdod Irom 0lh)W2023 To UniaslriG¢gd funds lo th• n•wwt R66tri¢1 ld Endowfflgnt Totsi lunda L••ty••r A1 Ro¢•1 ortsnngs T•x recowJr¥We Inl•rg51 and In• Inwir 2.1 2.11 1,536 20.013 aci s.000 504 Olhvincorno •,U3 ub tot•l{ ross Income AR) A2 Ass•t •nd In¥Mlm•nt MIM, 130,4H 119.J02 Sulj total 130,40S 119.JQ2 P4 Ments CrwiiA8sesim•M or Sh Gr4nt¥ and RepBirB•nd Mwnt•n•n InXurnnc• • 10.210 59,200 •37 16.837 Otnw Ixp•nd1ty SAI*4 i ProlllI F• InthmBI 0#0M 41$ 16.295 9,612 11294 186 Sub totsl 123,074 A4 Assel and Inv86tm•nt urchases, 8•0 tab Sub totsl 123,074 N•t ofr•eoipts/fpaynMftts) AS Translers belween fund$ A6 Cash funds last year end C4$h fund¥ this ye4rend •.264 9.264 3,772 98.891 108.156 ,891 1Q8.155 t02.663 98,891 CCXX Rl ISSI
Section B Statement of assets and liabilities at the end of the period Unrestricted lunds Restricted funds Endowment lunds Ca12gories DÈtsils B1 Ca8h lund$ h •t Bank Tot41 cash lunds 108,1SS Unrnsthctsd funds RttI¢l•d fvnd$ Endowm•nt lund5 to n•4r•rtt D•tails O•tsl lon41 83 Inve•tm•nt •M•ts Detalls ¢wt1qpy ¢wr•Trt vilu• 84 A•¥ r•taln•d lorth• charfty's own u•• b) •n du• Dttsi 35 Lllbllltl $n8d by tru¥l•e¥on behalofall the tru¥tees SvJnabJre Prnt Naw Date of roval Rev Denlse Hawreavas c Evans L¥.12.1¢4 10
CHURCH RECEIPTS AND PAYMENTS ACCOUNTS THE METHODIST CHURCH STANDARD FORM OF ACCOUNTS Ludlow Methodist Church FOR THE YEAR ENDED 31 August 2024 Shropshlre & Marches Clrcult Circult no 2813 Registered Charity. Charity Registration number 1182508 If not a registered charity Her Majestys Revenue and Customs Glft Ald number (The HMRC number is equivalent to a registered charity number in terms of evidents of charitable Status and may be used to give to donors or grant funders wishing to see eviden of the organisation's charitable status. Methodist charities in England and Wales that are not registered Charities are excepted from registration under Statutory Instrument 2014 No.242) Minister.. Rev Denise Har reaves Church Stewards". Lindsay Beavon Geoff Edwardson David Evans Annie Jones Ann Powell Cathy Pritchard Janet Williams Janet James -Roger Clayton Treasurer. Joyce Evans Churches-receipt>and-payments-223.s 1 ofs
ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2024 Ludlow Methodist Church Church SECTION A Unrestrided Restricted Totals thls Fund$ Fund8 year Totals last y8ar a1 RECEIPTS Noto a2 Offerin s and Tax recovered Bank and GFB interèst and Investrnenl income 67,809 67,809 60,434 2.180 2,180 1,535 a4 Lellin 22,846 20,014 9,233 91,216 a5 Other rèceipts TOTAL RECEIPTS 9.504 9,504 102,339 a6 102,339 laTI SECTION B b1 PAYMENTS b2 Circuit Assessment or Share 60,250 60,250 4,110 11,148 59,250 b3 Donations 4,110 6.000 b4 Repairs and Mailllenan¢e Ulililies Ilnsuran¢e5: water charges, healing & lighting Salaries & rofessional fees Other payments TOTAL PAYMENTS 11.148 6,272 b5 15.837 15.837 15,165 14,166 5,534 106,387 b6 15,295 15.296 4,819 111,459 b7 4,819 111.459 be Ib91 SECTION C NET RECEIPTSIPAYMENTS FOR THE YEAR c1 arb8) 9,120 9.120 15,171 Ttstal funds brtrught lorward from last year 85.384 85.384 ¢6 89,639 ¢3 Sub total c1+¢2 76.264 76,264 74.468 Transfers and ad'ustrnenls c71 10,916 c5 TOTAL FUNDS AT END OF YEAR Ic3+c41 76.264 76.264 ICBI 85,384 <¢61 SECTION D FOR INFORMATION ONLY: MONEY RECENED AND PASSED ON TO EXTERNAL ORGANISATIONS Ilhas& amounts ara not to Includod in totsl r•ceiptslpaymeTrts figurns aljovel d1 Balanee brgu hl forward from last ear 1,777 742 d2 Offerin 81Gifts- received for extemal o anisations 2.079 3,34S d3 OfferingslGifts passed lo external organisations 3,095 2,311 d4 BALANCE STILL TO BE PAID {d1+d243 760 1,777 2ofS hur¢h&tyteceipts4nd_pasTKnts*2023.x15
Ludlow Melhodisl Church VM OFCHLltcFtA¢COU14TS ANO IpifERNALORG S REPC ThECI NCL SE¢llON E to corn Summary Gr¢h accounts 31 AtzC23 Oralson5 r8fNytrhJ kn th8 Chr¢h CoL'r.1UYCh m9811• Yot8 that th•fuDds an Intèm4J 0ry2niaalon bt b8 cbaty LY u8EdfDI any Th15 sectiDll 1". complated to arriv8 al rltre kn)Jrre exceets$A.ats thw0. then theAecpJda method olaccounf ng D A DIF-ERENT FORfvI mLstbe brewLth2&rOullts19ee Md".¥1&0I. Pl8axa nDtosreoardng transfe Ween Ihe Dishct aThY Districi fysaTh¥cns. •as INTERXAL ORGANISATK)NS NRtr Pa nts DALin¢e$ Cbsi balancE8 Vl981 ¥ Cofé 26.874 11 154 16,713 Blxkford Ch 162 1.030 3424 ox •Y Sub t¢ieJ rflnigmal anlsation$fundB 9.882 18.384 11.754) 13.507 •12 Church I¢¢wts It¢ta broughtfotwAFd fr page 2-totalg column) TOTAL CASH FVN03 HELD BY CHURCH 1Tr2.3 {a7 111ASy 19,12ts1 11.754 85.384 88,018 130,405 98.891 Ix) 10B,15S Conlnu• on a •Jpar4ts 5 nac&ssary and btkng thp totd5fon¥e TOTAL RpT5 . TOTAL PAYMEIIT5 SECTIIJI F YAIEMEpifcASSEfs AND LJABI oPENts ¢LO8ING BALINCES HUR¢H-¢A3H FUND? HELD4t31 Au uBt2024 In hd Bar,k C.JmnlAcNunl 45 158 59.380 BBnk De ¢tA¢ct Contryl Fingico 8owd 40,22B 28.638 Trn$tee¥ loi MetrKél$tcnur¢h PurpoJ¢S OthErfunds SUB TOTAL-Church 4¢¢ounto 85,384 le81 88.018 ICB T¢AAI ffftd$ by OtganiE5tiws Ilh9 doyry bdartc4 to from abovtrl (e12) 13,SDT 20.137 TOTAL CASH FUNDS HELD BY CHURCH 98,891 108,1SS SEcTN G 31 Awus12024 OTHEP ASSETS and U4LmE5 Invèskn&nts Lend& Buédi S4• notss r8 Inriyarw yue 3.378.854 3 378 854 CtherA¥sBts Lo -FAMnt (xitstandin 41 other LbI 14 Inc4ud8 only Fund3 gtin¢ FiThynce Board 15 Indude lY Funds hdd AITru#k¢s IDr Moih&YistChiwth PurpJse¥ 91 Indudé gny olhgr In¥g¥lmMts Inoi theh dèWitTMCp trll *%OJnrS[S hi(bJ fmef5 3ors
Name of Church.. Ludlow Methodist Church Charity No.. 1182508 Declarations and Scrutiny I confirm that these Receipt and Payment based accounts for the year lo 31 August 2024 have been prepared from the records of the Church and that they include all funds under the control of the Church trustees. Signature of treasurer . Name and address of treasurer Joyce Evans Post Code....S.18.....314 Q" Presentation to the Church trustees I confirm that the annu81 report and accounts for the yèar ended 31 August 2024 werelwill be, presented lo the meeting of the Church Iruslees held on ..1. .1..... £."'c Name of the Chair of the meeling Independent Examiner's Report to the Trustees of the Ludlow Methodist Church Charity Number 1182508 Rgsponsibilities and basis of report I report to the Iruslees on my examination of the accounts of IheLudlow Methodist Church for the year ended 31 August 2024 sel out on pages 1 10 3. As the Church's Iruslees, you are responsible for the preparakn.on of the accounts in accordance with the requioments of the Charities Act 2011 I'lhe Act'i. I report in respect of my examination of the Church's accounts carried out under section 145 of the Act and, in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 14515llbl of the Act. delete or circle as appropriate churchBYeIptSnPmnI2oZ3.Als 4of5
Name of Church.. Ludlow Methi)dist Church Charty No: 1182508 Independent Examiner's Statement I have completed my examination. I confim that no material matters have come to my attention in connection with the examination which give me cause to believe that in, any material respect: the accounting records w8re not kept in accordance with section 130 of the Act; or the accounts do not accord with the accounting records. I have no concems and have come across no other matters in connection with the examination to which attention should be drawn in this report in orderto enable a proper understanding of the accounts to be reached. I have obtained independent vertfication of all investments with the Trustees for Methodist Church Purposes or held in other trusts, bank balances and funds at the Central Finance Board of the Methodist Church which are individually in excess of £10,000 (ten thousand pounds) at the balance sheet date. Signature of independent examiner Name of independent examiner: T Lunt Relevant professional qualrfication of independent examiner: BA FCCA MTPI Name of firm.. WR Partners Address.. Belmont House, Shrewsbury Business Park Shrewsbury, Shropshire. SY2 6LG Date 0911212024 churches4eceipts.and-payments-2023.xls Sof5
The Trustees The MethodI5t chu.ch 52 Broao Street Ludlow SY81NH Date.. November2024 WR Partners Chartered A(ctantS 8elmon-, house
hrewsbury Business Park Shrew5bury SY2 6LG Dear Sir5 The followlng representatlons are made on the bas of enquirtes of anageent and staff with relevant kni)wledge and expersence such as vrfe consider ne(ewry in connection th your independent examination of the charity5 finanoal 5tatenents for the year endec 31 August 2024. These enqulries have induded inspertion of supponing -DcumÈntation where appropr ate. represertiations are made to rhe best of our krK>wledge and belief. Gerttral Wp aCkn{ledge thatthe work perfomied bYY is subsrantia'.ty less in scope than an aLJdit performÈd in accordarT:e with. Internatlonal Standards on Audirirg IUK) and tt1 you do not expre55 an audlt opinion. 2 We conflrn7 Ihat the tha'ity was entided to exemprion under section 144 of the Charitie5 Ait 201 I Ihe requirementto have ts finarKial xatements for the financial year ended 31 August 2024 audited. 3 We have fulfilled our responsibilities as trustees as set out In the terms of your engagement letter dated OrtabÈr 2024, underthe ChartthesA 2011 for preparfn8 tfinanclal srarernents in acco..dance with pplicable law 8nd United ng40 Accountip.g StarKlards (Lnited Kingdom Gene-ally Accepted Accounting PracticeA for beillg tiSfied that they gwe a truÈ and fair view and for makin8 atcurate representatlons itsyou. 4 All the transactions vndertaken by the charity have been properly refletred and recorded In ihe accouidng re(ord5. All ihe accouniiftg record5 have been rnade avallable to you for rhe purpose of your independent examination. We have prwded you wth uiresyif.ed acce55 to all a?PToprkite persons with:.n the cha'ity, and %wth all other records and relateo '.nfornatlDn reqbe5ted, Irudin tniriute5 of all management and trustee meetings al (otrespan(1ee withThe Charity Commlsslon. 6 The hnancial ateMentS are free of rnaterial misthtements. Indudlng omissions. 7 The effects of Uncorrected tni$5tatemeNS are immaterial both indldUallY and in total.
ssets and Ilabllltles 8 The charty ha5 S3t15faciory to ail a55ets and therp are no liens or encumbrances on the charltys assets, except fo-th05e thata'e dClosec in Lhe nore5 to the flnancial 5t31ements. 9 Al aifual lbIlitieS. coDiingent liabiliiies and guarantees gfven to third partles have been re£orded or dlsclosed as apprcprfate. 10 We have no pkns or Intenrions that may marertalty aer thÈ carnyngvalue and where relevant the falr value fftea5urpment5 or cla55ificaiion o'assets and liabilitles re*lected In the financial statetnents. 11 There was a balae In ihe We$15 MCA account of £10,403 as at 31 August 2024. Accountlns estlmate5 12 Slgnifican= assumptlons used by us in malong accoun8 e5twnates, includln8 thosÈ mÈasuod at fair valu= are reasonable. Legal clalms 13 We have dlsclosed to you all dalms In connectlon wirh lIgatI(4) that have been, or are expected to b received and sbch maiters. b5 appropriare. have been propetty atcounted for. and disclosed in. the flnancial xatements. W5 and regulations 14 We have disc105ed to you all known instances of non<ompllance or SLLspe£ted non<ompliarce ¥th law5 and regulaiionswhose effects should be conSidedWhen preparingthe Anarrial 5¢ateTllent5. Related partbes 15 Rela-.ed party relatsonships and tsansa(tiors have been appropriately accounted for antl disc105ed in the financial statements. We have disclosed to you all relant information conternin8 5LKh relarionships and trarsactlot and are not aware of anyother matterswhich require diK105ure In order to cornplywith leglsLiifve accountingstsndards requirements. Subsequent event5 16 All wents sutisequent to the date of the financlal statements whlch require adju5ment or disclosure have bee-, p."operlyaccounted for and d15closed. Golng concern 17 We believe that the thartys financial SLaternent5 should be prepared on 3 going concem Da5is on the grounc15 t11 current and furure sources of fvnding or SUPFOrt 11 be morÈ than 3dequatÈ for the ch3rV's needs. We h3ve coniidered a Peri of t4vee .month5 from the date of app'oval of the financial stater..ents. We believe tTh3t r.o ffJrthÈr tiisclosurÈs.-elating to the charity'5 ability to conunue as a going concern need to be in the financial statements. Grants and donatlon5 18 All grants, don6tlOn5 and other income, the recÈipt of whith is subject to specific terrr.s or conditions, have been notyfied to you. There have been no breaihes of terms or condldons in the aP1(arion of such income. Wage5 19 WR Darrners have not bEen engaged to prepare wages for the chanty. Yours faithfLJI Signed on be.ialf of the ckur. teNards