Annual Report and Financial Report
The Parochial Church Council of the Ecclesiastical Parish
St. Michael and All Angels Church, Withyham
with All Saints Church, Blackham
For the year ended 31 December 2024
St. Michael & All Angels Church, Withyham, Hartfield, East Sussex TN7 4BA All Saints Church, Oak Lane, Blackham, Tunbridge Wells, Kent TN3 9UD
Incumbent: The Revd Canon James M. Campbell, The Rectory, Withyham, Hartfield, East Sussex TN7 4BA Independent Examiner: Charles Lamb, 3 Blacklands Crescent, Forest Row, East Sussex RH18 5NN
Banks: NatWest, 89 Mount Pleasant, Tunbridge Wells, Kent TN1 1QJ Barclays, 8 Calverley Road, Tunbridge Wells, Kent TN1 2TB Website: www.withyhamchurch.org
Annual Report 2024 Aims and Purposes
The Parochial Church Council (PCC) has the responsibility of co-operating with the incumbent, the Revd Canon James Campbell, in:
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The promotion of the gospel of the Lord Jesus Christ according to the doctrines and practices of the Church of England;
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Promoting in the parish the whole mission of the church, pastoral, social, evangelistic and ecumenical;
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To know Jesus better and make him better known;
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Practical support and care for people in the parish and the wider church community, from the youngest to the eldest, irrespective of level of need;
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Providing financial support for those in need and to other organisations with similar objectives.
Structure and Governance and Management
The PCC is registered with the Charity Commission and is governed by the Parochial Church Councils (Power) Measure 1956.
During the year 2024/2025, the following were PCC members:
Ex Officio members Rector Revd Canon James Campbell Chairman (from July 2016) Churchwarden Jill Pardey (from May 2021) Churchwarden Gillian Halcrow (from May 2023) (PCC from April 2013) Reader Donald Yonge (from April 2005) Parish Safeguarding Officer Deanery Synod reps Jill Pardey (from May 2023) Alison Hunnan (from May 2023) Hon. Secretary Janet Funnell (from May 2023) Elected Members Anne Barker (from April 2005) Hon. Treasurer Robert Clark (from April 1996) Sue Cooper (from May 2022) Paul Radford (from April 1998) Sue Schooling (from April 1985) Jackie Watson (from October 2020) Richard Lindsay (from May 2023) Jane Osman (from May 2023)
Membership of the PCC is determined under Church Representation Rules and consists of certain ex-officio members - the Incumbent, Reader, the Churchwardens and members of the Deanery Synod - together with members of the Church elected at the Annual Parochial Church Meeting (APCM).
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Achievements during the Year
The Rector
At the beginning of July, James Campbell will have worked in the Parish for nine years, having been inducted as the Rector by the Bishop of Chichester on 6[th] July 2016. On 8[th] April he became 70. Following discussions with the PCC and the Patron, Lord De La Warr, the Bishop of Chichester has issued a directive for the continuation of his ministry for a further year to 7[th] April 2026.
Sunday Worship
2024 was the second year that Parish life returned to normality after the Coronavirus Pandemic.
The pattern of services remained largely unchanged. The principal service at 11.00am (weekly Matins, apart from Holy Communion on the first Sunday) continued unchanged. It was preceded by a service on Zoom on first and third Sundays at 9.45am. Evensong was held on first and third Sunday evenings during British Summertime, but just monthly on the first Sunday during British Wintertime. On fifth Sundays, Matins was normally held at Blackham. A monthly Service of Wholeness & Healing was introduced during the Autumn.
There was the familiar pattern of special services held through the year: Plough Sunday; Mothering Sunday; Passover Meal (held in the Kings’ Hall) on Maundy Thursday, Good Friday and Easter Day; Rogation Sunday (mainly outside); a Pet Service; Harvest Festival was followed by a lunch; Remembrance Sunday Service; and the Christmas services including Carol Services in Church and carol singing at Buckhurst Park, an Outdoor Nativity (held inside the Church due to the weather), Crib Service and Midnight on Christmas Eve and the Christmas Day service.
Those who were devotees of the main 11 o’clock continued to attend regularly, with numbers normally ranging from late-20’s - mid-40’s. A faithful group of up to 8-10 households continue to meet for the regular Zoom services. However, the lack of children attending regularly is a major issue which the PCC have discussed at length.
We remain indebted to our Organist Sue Stone, Assistant Organist Peter Ellefsen who deputises when Sue is away and who also plays at Evensong; Bob Hessey is also available for other services. The Choir faithfully lead the worship at 11.00am, singing an anthem and leading the singing of the psalm and canticles at Matins; the majority return for Evensong.
Donald Yonge led various services as Reader in the Rectors absence. Adrian Leak also returned to lead two services ten years after retiring from the Parish.
The Rector’s Sunday sermons continue to be emailed to the 50+ on the Parish list, together with the Midweek Bulletin which is normally issued every Wednesday and circulated to nearly 90 electronically, and a further number receive it by post.
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Blackham
Regular worship continued to be held on three 5[th] Sundays in the month (excluding December). In addition, there was an evening Harvest Festival service, the Act of Remembrance by the Lychgate, together with a Carol Service.
Due to Withyham Church being full of scaffolding, the regular services during April were held at Blackham.
Church Electoral Roll
At the 2024 APCM, the number on the Electoral Roll was 114.
Prior to this year’s Meeting, the Roll was completely revised, as is required every six years. The new number is 89 of whom 31 (35%) are resident in the Ecclesiastical Parish of Withyham whilst the remainder live outside, mainly in neighbouring villages and in Crowborough.
The drop in number includes those who are no longer actively involved – including since the Covid pandemic – some of whom hadn’t been to Church for several years, as well as three who died – Richard Carden and Elizabeth, and Sue Addy. In addition, six new names have been added.
Whilst this decrease in the number on the Electoral Roll is substantial, it remains true that the numbers attending Church regularly remains constant. An old rule-of-thumb is that half of a church’s Electoral Roll might attend on any given normal Sunday. That is about right: so, we now have a more realistic, if smaller, Electoral Roll.
Mission and Outreach
Supported by Anne Radford, Mary Campbell visited St. Michael’s Primary School, Withyham on a number of occasions and each child made an angel. These were displayed in the Church on ‘Angel Day’ – a celebration of the Church’s feast day of St. Michael and All Angels on 29[th] September held in Church. A number of different activities for children, including crafts, history/heraldry, with tea and cakes and live music, hosted by Church members; a number of families from the School and others attended.
An Embroidery Project is currently being planned for the current year.
Parish Personnel
Jill Pardey and Gilly Halcrow worked together as Churchwardens , with Jill being mainly responsible for the Churchyard and Gilly for the Church building. Anne Barker continued as Hon. Treasurer and Ali Hunnam Hon. Secretary.
Bridget Clayton continued as the Church Administrator, usually working three and a half hours per week at The Rectory on Tuesday mornings, as well as assisting with the other matters including for the Treasurer.
Teaching & Nurture
The Incumbent places an emphasis on preaching and teaching in his ministry.
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The Church Buildings
St. Michael and All Angels Church, Withyham is a fine Grade One building. It has a long association for over 800 years with the Sackville family, owners of the surrounding Buckhurst Estate.
The Church was open again from 9.00am daily until nightfall. The floodlights were on for two-three hours during longer evenings.
The Churchwardens ensured that the building remained in good condition.
The major exercise of refixing the mid-Victorian wooden blue and gold ceiling tiles in the Nave was due to be carried out during April – one of the two bat-friendly ‘windows’ when such work is permitted. The Church was temporarily closed, and Sunday morning services held at Blackham. As ceiling tiles in the Nave had been replaced before, and the advice was that they be left in situ and additional screws fixed, it was considered that this work was routine maintenance.
It transpired that in the Chancel the ceiling was covered with plasterwork not timber but with a design that looked similar from ground level as the ceiling tiles in the Nave. This additional work with a plasterer had to be carried out during the second ‘window’ midSeptember – end of October (‘Phase 2’). Scaffolding was only re-erected in the Chancel. Regular services continued in the Nave with a makeshift table acting as altar and music proved by a keyboard with the choir sitting at the back. During this time, the Diocese became aware of the on-going work. They considered that a Faculty (permission) should have been sought and the Chancellor (Diocesan lawyer) directed that work should stop.
Following a visit from the Parish’s Architect and report to the Diocesan Advisory Committee (DAC), the Chancellor then directed that work could continue subject to the various recommendations paid down by the Architect. At this stage it was early November, and the scaffolding had to be dismantled. It is planned to finish the work (‘Phase 3’) during the longer ‘window’ in the Autumn this year. Again, it will be necessary for scaffolding to be in the Chancel.
At the end of September, an attempted break-in damaged one of the four stained-glass panel in the screen separating the Nave from the Belfry. The panel was finally removed by Chapel Studios from Norwich recently and will be restored and put back in place during the summer.
The cleaner provided by the local firm ‘Busy Bees’ from Hartfield turned out to be unsatisfactory and was replaced by a lady named Georgina who cleans the Church and loos fortnightly; Anne Radford continued to co-ordinate this ensuring the appropriate supplies are in place. A small group of Church members remain available to supplement this work prior to major festivals, weddings and funerals.
The Flower Guild continues to be co-ordinated by Jill Pardey. Unfortunately, the number of those assisting has decreased steadily in recent years; there are now seven people willing to help. Flowers can be arranged for weddings and funerals by Kath Stillwell and Jill.
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Regarding the Bellringers, during the Autumn, the Tower Captain Julie Richardson and her husband Peter gave notice of their intention to move to Suffolk; this eventually took place in January this year. They had run the bells at Withyham for over 20 years and Julie had been Tower Captain for seven. The Church is therefore currently without a Tower Captain. However, one of the regular ringers, Roberta, in liaison with Gilly Halcrow, will ensure that bells will be rung for weddings and visitors welcomed. It is hoped the fortnightly ringing on Sunday mornings may be able to continue, together with the monthly practices on Wednesdays. For a period this year, ringing has been halted at both Chiddingstone and Penshurst because of repairs, and so ringing at Withyham will be weekly.
All Saints Church, Blackham remained locked when not in use but normally open at weekends.
The weekly services were held in the Church throughout April. This highlighted the need to make access to the building easier. Plans are in place to provide a handrail on both sides of the porch and to make an additional step.
Churchyards
Withyham
McNaughton’s continued to mow and strim the grass each week under Jill Pardey’s supervision.
The annual Spring Churchyard Clear-up took place in March. Unfortunately, the weather for the autumn one in November was wet.
The hedge at the top of the Churchyard was again reduced in height to 3’/1m during the winter.
Part of the driveway below the Rectory was repaired with hardcore and laid with new tarmac at the PCC’s expense.
Blackham
The grass mowing was again done by a local Blackham contractor.
Baptisms, Weddings and Funerals
There were five Baptisms , compared with four in 2023.
There were five Weddings, the same number as in 2023, all at Withyham.
10 Funerals took place, compared with 11 in 2023 – six at Withyham and two at Blackham, together two at the Crematorium . Three services in Church were followed by a burial in the Churchyard, two at Blackham. There were nine interments of ashes.
During the year, the funerals took place of two former Churchwardens: at the beginning of the year Tom Wild, whose outstanding contribution to the Church spanned 50 years; and in the summer Richard Carden. In November the funeral took place of Rev’d Arthur Harris, the much loved Incumbent here 1986-1996 who returned to worship at the Church with Hazel
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when they moved back to Crowborough. Very recently, Elizabeth Parish (Carden) also died. Her contribution to the Church was outstanding, both with her first husband Richard whilst incumbent here from 1997 until his untimely death in December 2004, and subsequently as a Reader, Choir member and so much else.
Special Parish Events
The annual Church & Village Fete took place on the Buckhurst Cricket Ground on 13[th] July.
On 21[st] September Gilly Halcrow gave a talk in Church entitled ‘Whatever Happened to Christopher Robin’ which was well attended.
Pastoral Care
James Campbell continued to visit a number of elderly members of the congregation at home and in care homes, as well as the residents of the Elizabeth, Countess De La Warr’s Almshouses where he is one of the trustees.
St. Michael’s Primary School, Withyham
James Campbell continued to take regular assemblies. Numbers at the School are c. 75, Mrs Katie O’Shea continues as the Headteacher. The ‘Angel Project’ mentioned above involved the whole School.
Safeguarding
Donald Yonge continued as our Parish Safeguarding Representative; there was little to report and our policies up-to-date. Any training was done online.
On 23[rd] November a local young girl came into the Church in a fragile state. She was offered refreshments and support until the Police attended. Subsequently she came to the Rectory on another occasion when she was looked after until her father arrived. The Parish received praise from the Diocesan Safeguarding team for our actions.
Health & Safety
Risk Assessments are routinely carried out for special services and events.
Two incidents occurred on 21[st] September. An elderly attendee at the talk in Church became confused and was found wandering on the B2110. He was looked after at the Rectory and his family subsequently informed.
Another attendee fell over in the driveway outside the Rectory but was unhurt.
On 13[th] December a handbag belonging to Kath Stillwell was stolen while she was working alone in the Church; both her bank and the police were alerted. The PCC subsequently considered a policy for those working alone in Church.
Data Protection
The Parish has continued to seek to comply with the requirements of the legislation introduced in May 2018.
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Support for the wider Church and Community
Family Support Work
The parish remains active in supporting this Diocesan-run work which is co-ordinated by Miriam Boobier.
Crowborough Foodbank
The local Foodbank continues to be very active. Most donors leave their contributions at supermarkets or collection points in the town rather than making use of the collection facility in Church.
The Parish Magazine
Robert Veitch continued as Editor . He takes new photographs of each Church for the front cover approximately every three months.
Janet Funnell continued to co-ordinate the distribution (with about 20 volunteers), and Meg Stafford responsible for the advertising . Approximately 375 hard copies are printed each month (with the double issue in December/January); a small number receive it by post and the online version which is also available via the Church’s website.
Church Web Site (withyhamchurch.org)
As part of her role as Parish Administrator, Bridget Clayton continues to maintain the website, including the weekly Midweek Bulletin and Calendar of Services and much else.
Village Hall Activities
Although not specifically a Church initiative, a number of Church members regularly help with the popular monthly lunches held at the Kings’ Hall, as well as the Warm Hub weekly over the winter and the monthly Friday Club.
Withyham Parish Charity
The Charity was established with the Charity Commission in 1981, being the amalgamation of various older small village charities; it is independent of the PCC. The Rector and Churchwardens are trustees together with two representatives from the Parish Council. Currently however, only the Rector and Churchwardens are trustees; Jill Pardey is also as Parish Counsellor.
The Charity’s remit covers Withyham Civil Parish which includes the Ecclesiastical parishes of New Groombridge (St. Thomas’) and St. John’s, Crowborough.
Grants are principally available to assist those under the age of 25 with training for a profession, trade or business, or to further their education in other ways, as well as those suffering hardship or distress.
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Withyham Parish Charity Financial Summary 1[st] April 2024 – 31[st] March 2025 Opening Balance at 1 April 2024
Investments (CCLA) £23,303 Cash at Bank (Barclays) £ 5,377 £28,670 plus Income (Dividends) £ 634 Closing Balance at 31 March 2025 Investments £22,217 Cash £ 6,011 £27,228
NOTES: Accounts not audited.
Whilst no payments were made during the year, a contribution of £1,000 is being made for the CCTV cameras to be installed in Beech Green Lane.
Deanery
Rotherfield Deanery extends from Coleman’s Hatch in the west to Flimwell in the east and includes Mayfield as well as Crowborough. Rev. Julie Sear, Vicar of Hartfield & Coleman’s Hatch continued as the Rural Dean . The Deanery Chapter (local clergy) continued to meet every couple of months.
The Archdeacon of Hastings, Edward Dowler – also Priest-in-Charge of St. John’s, Crowborough – was appointed Dean of Chichester Cathedral.
Two benefices in the Deanery have been vacant since October 2023: Rotherfield (and Mark Cross) and Ticehurst (and Flimwell); St. John’s, Crowborough is also in inter-regnum.
Although in Kent, the parish of Cowden joined the Deanery and became part of the Benefice of Hartfield and Coleman’s Hatch. A House-for Duty Priest, Rev’d Stephen Hill, formerly Vicar of Bidborough and Southborough for 25 years, was licensed on 3[rd] July.
Rotherfield Deanery Synod met three times during 2024:
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5[th] March at Hartfield: the principal item was ‘The Year of the New Testament’ talk by Rev. Ben Lucas, Associate Vicar, All Saints, Lindfield
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20[th] June at All Saints, Crowborough: the principal item was ‘What is Worship?’
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22[nd] October at Hartfield: the annual Finance Meeting with a presentation of the Diocesan finances by the Chairman of the Finance Committee and the Diocesan Secretary.
On 22[nd] January this year, both bishops attended a special Deanery Celebration of the Diocesan ‘Year of Faith’ at Hartfield.
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Diocese
The Bishop of Chichester since 2012, Rt. Rev. Martin Warner, and the Suffragan Bishop of Lewes since 2020, Rt. Rev. Will Hazlewood, both continued in office.
The post of Archdeacon of Hastings became vacant on the appointment of Edward Dowler as Dean of Chichester. Currently, the Ven. Martin Lloyd Williams, the Archdeacon of Brighton and Lewes, is also Acting Archdeacon of Hastings, assisted by the Rev. Marc Lloyd.
Chichester Diocese is addressing a budget deficit for 2026 and is having to make savings, initially in Church House, Hove. There are currently no plans to reduce clergy numbers.
James Campbell remains the Companion Links Officer of the Diocesan Overseas Committee, which has responsibility for Chichester Diocese’s Overseas Links: six dioceses in nine countries in West Africa; and five dioceses in the Rift Valley in Kenya in East Africa.
The National Church
2024 could be described as a turbulent, even traumatic, year for the wider Church of England: the resignation of the Archbishop of Canterbury, a succession of scandals, continuing bitter divisions about same-sex blessings and marriages, a lack of clergy applying for posts, a big fall in the number of ordinands starting training and many parishes, dioceses and cathedrals facing major financial issues …. yet local Parish life continues.
The Rectory
The Diocese carried out a number of minor works.
The PCC paid for the old stair and landing carpets upstairs to be replaced, as well as for a blocked drain cleared to the cesspool.
The Parish continues to share some of the running costs of the Rectory, making a contribution toward the cost of electricity and oil.
It was agreed that the internal decoration of the windows was a priority; this work will be done during this year.
James M. Campbell Rector
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Financial Statement for the Year 2024
The 2024 PCC Accounts are attached as appendices.
Report by Anne Barker (Hon. Treasurer)
This has been a very expensive year, but thanks to the investment made with the sale of the pictures, we are able to pay for the repairs to the ceiling, which is still a work in progress.
I would like to thank everyone who has supported us with the Parish Giving Scheme and the cash in the plate.
Thanks are also due to Ali Hunnam and Bridget Clayton for the help they have given me.
Charitable Donations
During the year, Withyham Church made a number of donations to local, national and international charities in line with previous years:
Christian Aid; Church Mission Society; the College of St. Barnabas, Lingfield; Chichester Association for Family Support Work; Friends of Chichester Cathedral; Friends of Crowborough Hospital; Hospice in the Weald; The Children’s Society; Open Doors; ‘Acts 435’; First Responders.
In addition, donations are made locally to King’s Hall, Withyham and St. Michael’s School, Withyham.
Blackham Church made donations to Blackham Village Hall and the Royal British Legion.
Overall, a total of c. £2,500 was given from PCC funds.
In addition, £500 was given to the Royal British Legion, as well as the proceeds of collections at funerals given to charities chosen by the families.
Anne Barker
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Appendix 1 - St. Michael & All Angels Church, Withyham
1A - Receipts and Payments Accounts
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1B – Statement of Assets and Liabilities
The 2024 PCC Accounts were approved by the Standing Committee on behalf of the PCC and signed by
29[th] April 2025
Rev. Canon James Campbell (PCC Chairman)
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IC- Independent Examinerfs Report Tbt IDdeptudemt eiamlner's r¢port to the PCC of st Mlehael and All An8eK Wlthyh4m I r¢port on the accounts of the PCC for the year ended 31 December 2024. M'hich are attached to this rcwrt. ReJpe¢live re8p)Dslblllil¢y ol Ihe PCC aDd tht ex8mlier As members of the trc you are responsible for the preparation ofthe accounts. You consider that th¢ audil requirement of the Church Accountin8 R¢8ulations and Se¢tion 144(2) of the Chariti¢$ A¢t 2011 (Ihe Aci") do not apply. It is my responsibility lo: F.xamine ihe accounts under the Chureh Accounting Regulalions 8nd Se¢tion 145 of the A To folloiv Ihe proc¢dur¢s"laid down in the genernl Directions ofthe Chlty Commission undtt Section 145(SXb) of the ACC and To whether particular maners have eome to my attention. BAJIJ ofthls Report My examination Carried out in accoTdance 1th the General directions given by the Charity Commission and to be found in the Church Subdance. That examination includes a review of the accountin8 rrfords k¢pi by the PCC and a ccrfnparison of the a¢counts with thos¢ record5. It also includes considering any unusual items or disclosures in the accounts and seeking explanalions from 'ou as Trust3 ¢onccrnin8 anv such matt¢r. Th¢ pr<Kcdurcs uiidcrtaken do noi proNid¢ all tlie rvidcn¢e th8t would be required in an audit and ConSeqnI1Y no opinTOn is given as to whether the accounts pr¢s¢nt a true and fair view and the rep)rt Is lilI¢d to those tnatters set out in the sthtrmeni b¢1<. IndepcDdellt Examiner'$ Sthiewent I have ¢()mpleted my ¢.nina110n. I confirni that no material matters have com¢ lo my attention in connection M ith ihe exatnination 8ivin8 me cause to believe tha¢ in an). mweriai respect: accountin8 records m.ere not kept in respect of th¢ PCC a5 required by Section 130 of thc Arf or 2. the accounis do nol gccord '1th those records. I have no concerns and have come across no oiher matters in connection with the ¢xarninali(M to which attcnii¢n should b¢ drnwn in thi5 report in ord¢r to cnablc a proper Und¢T5ts1lnS of thc acc(nts ¢0 be Charles lamb Charlered Accounthnt 3. BlacklaTrJs Crescent FoT¢St Ro F$t Su%sex, RHI R 5NN 13 April 2025 14
Appendix 2 – All Saints Church, Blackham
2A - Receipts and Payments
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2B – Assets and Liabilities
The 2024 PCC Accounts were approved by the Standing Committee on behalf of the PCC and signed by
29[th] April 2025
Rev. Canon James Campbell (PCC Chairman)
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2C- Independent Examinerfs Report Tke llldependeot exmitter's POrt to the PCC of All SXIn Blekh4m I reixxl on th¢ a¢wunts of th¢ PCC f(x th¢ yur ended 31 Dec¢mttr 2024. whi¢h are attached io thts r¢wJrt. Respectfve respOnbltkS of tbt PCC and iht exmimtr As members of the PCC you are responsible forthe pleIlon of the gwounts. You eonsid¢r that the audit rcquirtmcnl of the chUh Accounting Rcgulalions and Scction 144(2) of the Charities Act 2011 lhe Ad") do ftot akwty. It 1$ my responsibiliry .. Examine Ihe accounls under C.hurLh Acci]unling Regulxli(]ns and Stt'tion 145 of ihe ACL To follow the procedurcs laid do) in th¢ g¢n¢rai DirKtions of th¢ chlty LonuDI1n under Section 145(5Xb) of ih¢ A¢1, and To slale whether Iwticular mAtters have come to my attention. B*•i$ of ihw Rwrt Ms. examinaiion was ¢arri¢d oui in o¢¢ord4nc¢ with lh¢ G¢n¢ral dir¢¢iions given bs. th¢ Charil). Commission aThJ to bc fou1 in the Church guidancc. That ¢xamin8tion includes a rcview of the
ccountin8 fEcords kept b). the PCC arwj a comn50 of the account5 wilh those rewrds. It also
includes considering any unusual iiems or dIlOsUreS in the accounts and seeking explanlonS from you as Tne¢S concernin8 any sh matter. The pro¢edure5 undertoken do not provide all the ¢vid¢n¢¢ Ihai Mould r¢quired in an 8udil and wiisequenilv no opinion i.s Bi¥¢n as 10 wh¢ther the aLcoun(s Ye1 a true and f8ir view and the rew)n is limiied io those mitters sei in the sts*meni below. Ind¢ptnd¢tti Ex4mlm¢r'J Stst¢m¢nt I have complffled my ex8minarion. I confirni thai no malerial matters have come lo m) attention in eotll)LYtion with the exAminatii)n Siving me cause to belle¢ that in an>. material ffcs accounting r¢cord5 W¢ noi keO in r¢spc¢l of th¢ PCC as required by secti 130 of the Act" r 2. the a¢¢ounts do noi accord with thos¢ rccords. I hav¢ TK) ¢on¢¢rn$ and haye ¢(xne a¢$ no other matters in ¢onntction h'ith th¢ ¢xamin•tion to whi¢h attentioR should be drawn in ihi5 IEPOrt in order lo enable a proper un(lerstHudin8 0( Ibe accouThts to be ¢hed. Charles LAmb Chartered Accountanl 3. Blxklands c[ent Forest Row Sussex. KH18 5NN IS April 2025 17