Calvary Bristol Annual Report & Accounts Year Ended 31 st July | 2024
Calvary Chapel Bristol
Annual Report and Accounts
Year Ended 31[st] July 2024
Objectives and Achievements .............................................................................................................. 2 Financial Review .................................................................................................................................... 3 Plans For Future Periods ...................................................................................................................... 4 Structure, Governance and Management ........................................................................................... 4 Reference and Administrative Details ................................................................................................. 6 Statement of Financial Activities ......................................................................................................... 7 Balance Sheet......................................................................................................................................... 8 Summary Income and Expenditure Account ...................................................................................... 9 Notes to the Financial Statements ..................................................................................................... 10 1. Accounting Policies ....................................................................................................................... 10 2. Analysis of Income ........................................................................................................................ 12 3. Donated Goods, Facilities and Services ....................................................................................... 12 4. Analysis of Expenditure on Charitable Activities ........................................................................... 13 5. Trustee Expenses .......................................................................................................................... 14 6. Independent Examination .............................................................................................................. 14 7. Grant Making Activities .................................................................................................................. 15 8. Staff Costs, Employee Benefits and Trustee Remuneration ......................................................... 16 9. Fixed Assets .................................................................................................................................. 17 10. Debtors ........................................................................................................................................ 18 11. Creditors ...................................................................................................................................... 18 12. Summary of the Assets and Liabilities of each Category of Fund .............................................. 19 13. Movement In Funds ..................................................................................................................... 20 14. Related Party Transactions ......................................................................................................... 21
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CALVARY CHAPEL BRISTOL Annual Report – Year Ended 31[st] Jul 2024
Objectives and Achievements
Objects of the Charity
The Charity’s Objects (“the Objects”) are the advancement of Christianity for the benefit of the public in accordance with the following:
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a. To worship the Triune God (Father, Son and Holy Spirit
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b. To show the love of Jesus Christ with all whom we encounter;
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c. To promote peace with God, others, and in oneself through the knowledge of God and the forgiveness of sins
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d. To instruct people in Christian living, in particular through the teaching and preaching of the Word of God (The Bible)
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e. To proclaim that men and women should repent and believe in Jesus Christ as Saviour and Lord; and
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f. As we have opportunity, to do good to all, especially to those who are of the household of faith
Activities of the Charity
The activities undertaken by Calvary Chapel Bristol during the year in order to meet the objects of the charity, and in accordance with Section 4 of the Charities Act 2006 having due regard for the Charity Commission's guidance on public benefit, included:
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Weekly public services;
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Midweek bible studies and prayer meetings;
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Visits to individuals and families in need;
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Baptisms.
In February 2024 the church moved locations from Cathedral Primary School, College Square, Bristol, BS1 5TS to Turnaround Centre, Lincoln Street, Bristol BS5 0BJ a location more advantageous to the community we serve.
Achievements and Performance, Year Ended 31[st] Jul 2024
Over the course of the year, we have seen growth as new individuals and families have joined the church, committed to following the tenets of the faith, been baptised and have become faithful members of the congregation. Over the course of the year we have had others leave for various reasons. The church continues to achieve the purposes and meet the performance expectations we have set for the goals of the charity through the following activities:
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Public services were held weekly on Sundays throughout the year to meet the spiritual, emotional and physical needs of those in our community through teaching the truths about God, Jesus, and salvation as revealed in scripture, and for people to freely express their faith through prayer, worship and fellowship. We’ve had consistent and continued attendance of our congregants as well as various visitors throughout the year.
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Ongoing ministry throughout the week to individuals and families was supported with prayer meetings and bible studies to maintain fellowship and encouragement of which a majority of our congregants are engaged in.
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CALVARY CHAPEL BRISTOL Annual Report – Year Ended 31[st] Jul 2024
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Visits to hospitals and homes, and phone calls to individuals and families were made throughout the year to offer and provide care, sympathy, encouragement, counsel and practical help for those as needed.
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Donations and honorariums were made to persons and organisations throughout the world. The church encourages an outward looking heart, and supports members of the congregation who are involved in charitable projects that are in line with our own aims and o bjectives. We’ve given financial support to guest speakers, missionaries and other ministers who have helped support the aims of the charity.
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In accordance with scripture, public baptismal services took place for those individuals who committed themselves to following the principles and precepts of God as they publicly declared and gave testimony to their decision to follow the tenets of Christianity including some of our older children.
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All of the above activities have been accomplished in an adult-level context as well as the provision of similar instruction and opportunities in various age appropriate contexts for children through the development of a structured children’s curriculum, m ostly offered simultaneous to the adult worship services held each Sunday morning and conducted by volunteers from among the church body.
Financial Review
Financial Position
The Charity’s primary source of funds is from free -will offerings received from those regularly attending the Sunday as well as various other supporters sympathetic to the objectives of the Charity and the ministries it supports.
The Charity’s expenditures were primarily for providing premises for its main Sunday meetings and resources to aid in worship and Bible study during the main and supplemental meetings.
There were no significant events that have affected the financial performance and position of the charity during the supporting period, and continues to operate consistently in line with projected income and expenditure from previous years.
Reserves Policy
The Charity has a policy to hold sufficient reserves to be able to respond in a timely manner to any opportunity presented that would allow the charity to better achieve its charitable objects and for the continuation of the charity should it come into financial hardship. The charity is to hold reserves of liquid, current assets at £10,000, which is equivalent to six months average monthly expenditure.
Grant Making Policy
The Charity will make grants to external organisations and individuals by assessment of the Trustees through careful and informed consideration accompanied by advice, spiritual counsel and instruction, where appropriate, on the basis of need and fulfilment of the charitable activities. There are no upper or lower limits of support.
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CALVARY CHAPEL BRISTOL Annual Report – Year Ended 31[st] Jul 2024
Spending and Reimbursement Policy
All money spent from someone’s own personal account with the intention of being reimbursed by the church, must either be by a trustee, or under the direction of/agreed by a trustee. If a trustee is planning to spend over £1,000 for the charity, this must also be approved by at least one other trustee.
Principal Sources of Funding
The charity’s principal source of funds is from voluntary donations received from those regularly attending the Sunday services as well as various other supporters of the objectives of the charity.
Declaration
The trustees declare that they have approved the trustees’ report above. Signed on behalf of the charity’s trustees:
Daniel Arnold (Chair)
Date: 15/03/2025
Plans For Future Periods
The charity plans to continue with its current objectives in the future by continuing with providing the public with opportunities to worship as stated above in our activities.
Structure, Governance and Management
Constitution, administration and decision making
Calvary Chapel Bristol is a ‘Charitable Incorporated Organisation’ registered on 19th December 2019, and is managed by a board of Trustees who have oversight of the activities and expenditure of the charity in accordance with our constitution, current legislation and good practice. The Trustees conduct the administration and ensure accountability and transparency in the administration of the charity in its oversight to ensure it meets the charities stated objectives. The Trustees and
Leadership meet regularly, at which a standing agenda is maintained and reports are given on every aspect of the church's work, with minutes being maintained for these meetings.
Method of appointment or election of trustees
The charity appoints new trustees on the recommendations of existing members and is followed by a selection process for trustees with the appropriate skills and expertise. Appointments are normally for a two-year period, with the option for re-appointment.
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CALVARY CHAPEL BRISTOL Annual Report – Year Ended 31[st] Jul 2024
All new trustees of the charity undergo induction to familiarise themselves with the aims and work of the charity, and to ensure they understand fully their responsibilities as trustees and the organisational expectations in terms of their commitment. As part of the induction programme, trustees are provided with constitutional, governance, financial and organisational documentation. Trustees receive regular updates and are made aware of relevant events and training opportunities. Trustees are encouraged to get to know our congregation.
The management of the charity is the responsibility of the Trustees who are appointed under the terms as set out in our constitution.
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CALVARY CHAPEL BRISTOL Annual Report – Year Ended 31[st] Jul 2024
Reference and Administrative Details
Other Names:
Calvary Bristol
Trustees:
Daniel Arnold (Chair) Martin Tatton Stephen Vickery
Pastors: Daniel Arnold
Governing Document: CIO - Foundation Constitution Registered 19th December 2019
Registered Charity 1187056 Number:
Charity Principal Address: 2 Atkins Close Bristol BS14 8JS Accounts Prepared By: Bliss Accounts
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CALVARY CHAPEL BRISTOL Annual Report – Year Ended 31[st] Jul 2024
Statement of Financial Activities
For the Year Ended 31[st] July 2024
Note Income Donations and Legacies 2 Charitable Activities Other Trading Activities Investments 2 Other Income 2 Total Income Expenditure Raising Funds Charitable Activities 4-9 Total Expenditure Net Income (Expenditure) Transfers between Funds Net Movement in Funds Reconciliation of Funds 12-13 Total Funds b/fwd Total Funds c/fwd |
Unrestricted Restricted Total Total Funds Funds Funds Funds 2024 2024 2024 2023 27,860 - 27,860 30,977 - - - 1,426 - - - - - - - - 85 - 85 18 |
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| 27,945 - 27,945 32,421 - - - - (27,671) - (27,671) (32,525) |
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| (27,671) - (27,671) (32,525) 274 - 274 (104) - - - - |
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| 274 - 274 (104) 31,865 - 31,865 31,969 |
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| 32,139 - 32,139 31,865 |
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CALVARY CHAPEL BRISTOL Annual Report – Year Ended 31[st] Jul 2024
Balance Sheet
At 31[st] July 2024
| Note Fixed Assets Tangible Assets 9 Current Assets Debtors Cash in Bank and in Hand Total Current Assets Liabilities Creditors: Amount falling due within one year 11 Net Current Assets Net Assets The Funds of the Charity 12-13 Unrestricted Funds Restricted Funds Total Funds |
3,166 31,524 |
2024 1,607 34,690 30,532 32,139 32,139 - 32,139 |
4,148 28,190 |
2023 678 32,338 31,187 |
|---|---|---|---|---|
| (4,158) | (1,151) | |||
| 31,865 | ||||
| 31,865 - |
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| 31,865 |
These Financial Statements were approved by the board of trustees and signed on their behalf on 15/03/2025.
Daniel Arnold (Chair)
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CALVARY CHAPEL BRISTOL Annual Report – Year Ended 31[st] Jul 2024
Summary Income and Expenditure Account
For the Year Ended 31[st] July 2024
| Income Gains/(losses) on Investments Interest and Investment Income Gross Income in the Reporting Period Expenditure Interest Payable Depreciation and charges for impairment of Fixed Assets Total Expenditure in Reporting Period Net Income (Expenditure) before tax Tax Payable Net Income (Expenditure) for the financial year |
2024 27,945 - - 27,945 (26,837) - (834) (27,671) 274 - 274 |
2023 32,421 - - |
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| 32,421 (31,982) - (544) |
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| (32,526) (105) - |
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| (105) |
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CALVARY CHAPEL BRISTOL Annual Report – Year Ended 31[st] Jul 2024
Notes to the Financial Statements
For the Year Ended 31[st] Dec 2023
1. Accounting Policies
General Information
Calvary Chapel Bristol is a Charitable Incorporated Organisation registered in England and Wales. The registered charity number, company number and address of the charity is given in the charity Reference and Administrative Details.
Statement of Compliance
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) and The Charities Act 2011.
Calvary Chapel Bristol is a Public Benefit Entity as defined by FRS 102.
Going Concern
The charity has a number of regular donors, giving the trustees reasonable confidence that sufficient funding will be secured beyond the current year. The trustees have assessed the level of funds held, in addition to the cash flow needs of the charity, concluding with confidence that it will be able to continue in its operation.
Fund Accounting Policies
The General Funds are not subject to any restrictions regarding their particular use and are available for applicable general purposes of the charity.
Incoming Resources
All incoming resources are included in the Statement of Financial Activities (SoFA) when; the charity is legally entitled to the resources; the trustees are virtually certain they will receive the resources; and the monetary value can be measured with sufficient reliability.
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Donations are only included in the SoFA when the charity has unconditional entitlement to the resources.
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Where incoming resources have related expenditure, the incoming resources and related expenditure are reported gross in the SoFA
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Incoming resources from Gift Aid tax reclaims are included in the SoFA at the same time as the gift to which they relate.
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The value of voluntary help received is not included in the accounts but is described in the trustee’s annual report.
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Investment income is included in the accounts when receivable.
Expenditure and Liabilities
Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources. It is probable that the paying out of resources will be required in settlement and the amount of the obligation can be measured reliability.
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CALVARY CHAPEL BRISTOL Annual Report – Year Ended 31[st] Jul 2024
The charity makes grants to individuals and other institutions to further its charitable objectives.
Governance costs of the charity are accurately recorded. These costs include those associated with preparation and examination of accounts, trustee meetings, trustee legal advice and expenditure incurred on the strategic management of the charity.
Fixed Assets
Tangible fixed assets which cost £500 or more and used for more than one year are capitalised.
They are valued at cost price or a reasonable value on receipt. Depreciation is calculated on tangible fixed assets using the Straight Line Method, at 25% of the cost per year
Inventory
Stocks held for sale as part of non-charitable trade are measured at the lower of cost or net realisable value.
Donated goods are measured at their fair value, unless it is impractical to measure reliably the fair value of donated item(s). When there is no direct evidence of fair value for an equivalent item, a value is derived from: the cost of the item to the donor; or in the case of goods that are expected to be sold, the estimated resale value after deducting the cost to sell the goods.
Debtors
Trade and other debtors are recognised at the settlement amount after any trade discount offered.
Judgements in Applying Accounting Policies
In the application of the church's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered relevant. Actual results may differ from these estimates but are unlikely to be material.
Cash at Bank and In Hand
Cash at bank and in hand includes cash and short-term highly liquid investments with short maturity of three months or less from the date of acquisition or opening of the deposit or similar amount.
Financial Instruments
The church only has financial assets and financial liabilities of a kind that qualify as basic financial Instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method
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CALVARY CHAPEL BRISTOL Annual Report – Year Ended 31[st] Jul 2024
Notes to the Financial Statements - Continued
2. Analysis of Income
| Donations and Legacies Freewill Offerings Freewill Offerings from Outside the UK Tax Recoverable - Gift Aid Charitable Activities Conferences and Retreats Other Income HMRC Gift Aid Interest Amazon Charity Support Total |
2024 Unrestricted Restricted Total Funds Funds Funds 22,739 - 22,739 2,300 - 2,300 2,821 - 2,821 27,860 - 27,860 - - - 85 - 85 - - - 85 - 85 27,945 - 27,945 |
2023 |
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| Unrestricted Restricted Total Funds Funds Funds 24,937 - 24,937 2,147 - 2,147 3,893 - 3,893 |
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| 30,977 - 30,977 |
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| 1,426 - 1,426 6 - 6 12 - 12 |
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| 18 - 18 |
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| 32,421 - 32,421 |
3. Donated Goods, Facilities and Services
| Donated Goods Donated Facilities Number of Unpaid General Volunteers Church Services - Hospitality and Operations Church - Services - Children's Ministry Mid-week group - Leaders Leadership Team - Leaders |
2024 £ - - - 5 13 - 2 20 |
2023 £ - - |
|---|---|---|
| - 5 10 1 3 |
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| 19 |
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CALVARY CHAPEL BRISTOL Annual Report – Year Ended 31[st] Jul 2024
Notes to the Financial Statements - Continued
4. Analysis of Expenditure on Charitable Activities
| Note Mission and Ministry Discipleship and Outreach Hospitality, Supplies, Gifts IT, Media and Music Retreats and Conferences Honorarium Pastoral Services Ministry Support 8 Travel 5 Other Ministry Expenditure Grants Payable 7 Training and Resources 5 Property, Management and Administration Building - Rent and Utilities Depreciation Charges 9 Insurance Office Expenses and Postage Bank Charges and Paypal Fees Other Admin Expenditure Accountancy Independent Examination |
2024 Activities Grant Undertaken Funding of Support Directly Activities Costs Total £ £ £ £ 844 - 1,370 2,214 2,776 - - 2,776 1,301 - - 1,301 2,335 - - 2,335 300 - - 300 6,900 - - 6,900 1,464 - - 1,464 319 - - 319 - 1,800 - 1,800 189 - - 189 16,428 1,800 1,370 19,598 6,360 - - 6,360 834 - - 834 216 - - 216 50 - - 50 118 - - 118 - - - - - - 350 350 - - 145 145 7,578 - 495 8,073 24,006 1,800 1,865 27,671 |
2023 |
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| Activities Grant Undertaken Funding of Support Directly Activities Costs Total £ £ £ £ 611 - 712 1,323 1,724 - - 1,724 643 - - 643 7,279 - - 7,279 350 - - 350 6,900 - - 6,900 2,722 - - 2,722 58 - - 58 - 1,800 - 1,800 - - - - |
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| 20,287 1,800 712 22,799 8,320 - - 8,320 544 - - 544 206 - - 206 188 - - 188 120 - - 120 - - - - - - 208 208 - - 140 140 |
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| 9,378 - 348 9,726 |
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| 29,665 1,800 1,060 32,525 |
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CALVARY CHAPEL BRISTOL Annual Report – Year Ended 31[st] Jul 2024
Notes to the Financial Statements - Continued
5. Trustee Expenses
No trustee was paid for their service as a trustee. The nature of expenses incurred were for: ministry, administrative and subsistence causes, exclusively and necessary for fulfilling the charity objects.
1 Trustees was paid expenses in the financial year ended 31st July 2024 1 Trustees was paid expenses in the financial year ended 31st July 2023
| Trustee Expenses Travel Conferences Training D Arnold Trip to Israel with CCUK |
2024 £ 1,464 1,109 189 - 2,762 |
2023 £ 842 203 - 1,879 |
|---|---|---|
| 2,924 |
6. Independent Examination
Independent Examiner Fees
| 2024 £ 145 |
2023 £ |
|---|---|
| 140 |
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CALVARY CHAPEL BRISTOL Annual Report – Year Ended 31[st] Jul 2024
Notes to the Financial Statements - Continued
7. Grant Making Activities
| Grants Made to Institutions Grants Made to Individuals S. Martinez Missionary Support Total |
2024 £ - 1,800 1,800 |
2023 £ |
|---|---|---|
| - | ||
| 1,800 | ||
| 1,800 |
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CALVARY CHAPEL BRISTOL Annual Report – Year Ended 31[st] Jul 2024
Notes to the Financial Statements - Continued
8. Staff Costs, Employee Benefits and Trustee Remuneration
| Average number of staff employed during the reporting period Staff Costs and Employee Benefits Ministerial Staff Contractor Pay Employer's Social Security Costs Visa Costs Employer's Contribution to Pension Schemes Other Employee Benefits |
2024 1 £ 6,900 - - - - 6,900 |
2023 1 £ 6,900 - - - - |
|---|---|---|
| 6,900 |
No employees received employee benefits of more than £60,000
Trustee Remuneration
By provision of the charity's Governing Document, Daniel Arnold was remunerated £2,762 in personal expenses (£2,924 personal expenses in 2023). Debbie Arnold is not an employee of Calvary Chapel Bristol and handles her taxation through self-assessment. There were no pension contributions made
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CALVARY CHAPEL BRISTOL Annual Report – Year Ended 31[st] Jul 2024
Notes to the Financial Statements - Continued
9. Fixed Assets
Cost or Valuation At 1st August 2023 Additions Disposals Revaluations Transfers At 31st July 2024 Depreciation and Impairments At 1st August 2023 Disposals Depreciation Impairment Transfers At 31st July 2024 Net Book Value at 1st August 2023 Net Book Value at 31st August 2024 |
Fixtures, Fittings and Equipment Ministry Building Equipment Improvements £ £ 3,751 - 1,763 - - - - - - - 5,514 - (3,073) - - - (834) - - - - - (3,907) - 678 - 1,607 - |
Total |
|---|---|---|
| Ministry Equipment £ 3,751 1,763 - - - 5,514 (3,073) - (834) - - (3,907) 678 1,607 |
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| £ 3,751 1,763 - - - |
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| 5,514 (3,073) - (834) - - |
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| (3,907) 678 |
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| 1,607 |
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CALVARY CHAPEL BRISTOL Annual Report – Year Ended 31[st] Jul 2024
Notes to the Financial Statements - Continued
10. Debtors
| Prepayments and Accrued Income Insurance Christian Copyright Amazon Prime Subscription IT, Media and Music Other Debtors HMRC Gift Aid Total |
2024 £ 53 105 86 101 345 2,821 3,166 |
2023 £ 56 119 80 - |
|---|---|---|
| 255 | ||
| 3,893 | ||
| 4,148 |
11. Creditors
Amount falling due within one year
| Accruals and Deferred Income Accrued Utilities Other Creditors HMRC Gift Aid Erroneous duplicate submission Independent Examination Accounting Building Rental Total |
2024 £ - 3,945 145 68 - 4,158 4,158 |
2023 £ - - 270 † 81 800 1,151 **1,151 ** |
|---|---|---|
† The Independent Examination fee for the accounts for the Year Ended 31st July 2022 (YE2022) were not paid in the Year. Ended 31st July 2023 (YE2023) so the 2023 figure includes both YE2022 and YE2023 fees
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CALVARY CHAPEL BRISTOL Annual Report – Year Ended 31[st] Jul 2024
Notes to the Financial Statements - Continued
12. Summary of the Assets and Liabilities of each Category of Fund
| Tangible Fixed Assets Intangible Assets Current Assets Debtors Creditors: Amounts falling due within one year Creditors: Amount falling due after more than one year |
2024 Unrestricted Restricted Total Funds Funds Funds £ £ £ 1,607 - 1,607 - - - 31,524 - 31,524 3,166 - 3,166 (4,158) - (4,158) - - - 32,139 - 32,139 |
2023 |
|---|---|---|
| Unrestricted Restricted Total Funds Funds Funds £ £ £ 678 - 678 - - - 28,190 - 28,190 4,148 - 4,148 (1,151) - (1,151) - - - |
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| 31,865 - 31,865 |
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CALVARY CHAPEL BRISTOL Annual Report – Year Ended 31[st] Jul 2024
Notes to the Financial Statements - Continued
13. Movement In Funds
| Unrestricted Funds General Fund Total Funds |
Fund Balances Net Fund Balances Brought Forward Income Expenditure Transfers Carried Forward £ £ £ £ £ 31,865 27,945 (27,671) - 32,139 |
|---|---|
| 31,865 27,945 (27,671) - 32,139 |
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CALVARY CHAPEL BRISTOL Annual Report – Year Ended 31[st] Jul 2024
Notes to the Financial Statements - Continued
14. Related Party Transactions
Income
Income from donations and legacies include £1,200 received from Trustees and Related Parties
Expenditure
All expenditure transactions involving related parties are detailed in note 5, 'Trustee Expenses', and note 8, 'Staff Costs, Employee Benefits, and Trustees' Remuneration'.
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CHARITY COMMISSION FOR ENGLAND AND WALES Independent examiner's report on the accounts Section A Independent Examinerfs Report Report to the trustee | Calvary Chapel Bristol members of On accounts for the year ended 31" July 2024 Charity no (if any) 1187056 Set out on pages I report lo the trustees on my examination of the accounts of the above charity ('the Trust") for the year ended 3110712024. Responsibilities and As the charity trustees of the Trust. you are responsible for the preparalion basis of report of the accounts in accordance with the requirements of the Charities Act 2011 ("the Act"). I report in respect of my examination of the Trust's accounts carried oul under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 14515){b) of the Act. I have completed my examination. I confimi that no material matters have ome to my attention in connection with the examination which gives me cause to believe Ihat in, any material respect.. accounting CordS were not kept in accordance with section 130 of the Act or the accounts do not accord with Ihe accounting re¢ords Independent examiner's ststement I have no concems and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached. Ple se delete the words in Ihe brackels if they do not apply. Signed: Date: 2410412025 Name: Michelle Hook Relevant professional qualification{s} or body {if any): NIA Address: 35 Treeve Lane. Connor Downs, Hayle. Comwall TR27 5DQ Section B Disclosure Only complete rf the examiner needs lo highlight matters of concern (see CC32, Independent examination of charity accounts- directions and guidance for examiners}. IER October 2018
Gfve here brlef detalls of any ttems that the examiner wishes to d18close. NothirvJ to rewt IER October 2018