## **Rye Bap(st Church (CIO) Trustees’ Annual Report on 2022** ## **Aims & Purposes** The Trustees of Rye Bap0st Church work together to advance the Chris0an faith according to the principles of the Bap0st denomina0on; to promote the whole mission of the church, through worship and pastoral care; evangelism; social care and ecumenical involvement; to advance educa0on and carry out charitable purposes both in the UK and in other parts of the world; and as the overseeing charity for Rye Foodbank, to promote the allevia0on of poverty and relief of need in the local area. The Trustees are also responsible for the maintenance of the Rye Bap0st Church building and the manse at 86 Udimore Rd, Rye, East Sussex. ## **Objec(ves & Ac(vi(es** The Trustees are commiHed to enable as many people as possible to be part of the RBC worshipping community, and also to provide service and support to the wider community of Rye and District, through our various groups and ac0vi0es. When planning our various ac0vi0es, the Trustees have considered the Commission’s advice on public benefit and in par0cular, the specific advice for chari0es for the advancement of religion. In par0cular, we endeavour to enable people to live out their faith through:- - Worship & Prayer, Bible study and Teaching - Bap0sm and Holy Communion - Offering and Encouraging Pastoral Care - Nurture of Chris0an disciples - Missionary Outreach and Evangelism, locally, na0onally, and interna0onally - Welcome, inclusion and Chris0an nurture of young people - Suppor0ng and encouraging Chris0an Social Ac0on in the UK and beyond - Educa0on & Training for Chris0an Community Service To facilitate this work, it is essen0al that we maintain the fabric of the RBC church building and the manse at 86 Udimore Road. ## **Achievements & Performance:-** ## _**Worship & Prayer**_ During 2022, Sunday worship services have been able to con0nue without any enforced pauses for Covid 19. As people’s confidence has improved in going out and mixing with others, postpandemic, church aHendance has increased with a number of new people becoming regular aHenders. Numbers on a Sunday averaged from 35-50. The new (in 2021) sea0ng layout of semi circles of chairs around coffee tables, giving a much more relaxed and informal feel to the worship service, has con0nued to be appreciated by regulars and visitors alike. Preaching Series during 2022 included The Minor Prophets; Jesus’ Discourse from the Upper Room; a Selec0on of the Psalms; and the Epistle of James. In addi0on to our regular Sunday worship, in mid 2022 we also returned to holding “Encountering God” - a monthly midweek informal praise and prayer gathering. An “Exploring Bap0sm” course was begun in May for those who had expressed an interest, with all five aHenders deciding to be bap0sed and applying for church membership. This led to two very upliding and well aHended bap0smal services - one in August and one in October – where all five bap0smal candidates were also received into Church Membership. Two further new members were welcomed in during December. Other worship highlights during 2022 included a Covenant New Year service; a Reflec0ve Service for Good Friday and a Family Celebra0on of Easter; a live-streamed service from the Bap0st Assembly; a Pla0num Jubilee service to coincide with our Church Anniversary and Pentecost; a Harvest celebra0on; a Remembrance Service; a Chris0ngle Service; Carols by Candlelight and a Family Christmas celebra0on. Prayer is recognized as a very important element in the life of the church, and hence prayer takes place at almost all of the church’s services, events and ac0vi0es. The church’s four well-populated house-groups all focus on prayer, as well as worship, Bible study and fellowship. Our main church prayer mee0ng is the monthly “Saturday Prayers” which takes place via Zoom. R4P (Request for Prayer)– our text/email prayer service has been used and appreciated increasingly during 2022. Some 20 people are on the prayer team, responding to texts and messages about prayer needs, and have been greatly encouraged by the results. In January 2022 members of the Church par0cipated in the local “Week of Prayer for Chris0an Unity”, which was held via Zoom, and led by the commiHee of Churches Together in Rye & District. RBC also hosted in March 2022 the local mee0ng of churches for the World Day of Prayer. ## _**BU & SEBA Membership**_ Rye Bap0st Church is part of the Bap0st Union of Great Britain, and a member church of the South Eastern Bap0st Associa0on. ## _**Church Buildings**_ It is the responsibility of the Trustees to ensure the church buildings are well maintained. Thanks to a church member’s legacy, we were able to replace a further 3 windows on the upper floor of the church building. The ligh0ng was renewed in the church lounge. In August 2022, the crѐche room at the rear of the sanctuary was redecorated and supplied with new toys, books and furniture, and was completed just in 0me for a bap0smal service aHended by several visi0ng families. Some repain0ng has also been carried out on the outside of the lower hall windows. Sadly, in November 2021 some cracking was no0ced in the manse, which was later diagnosed by the insurance company’s structural engineer to be caused by subsidence. This was monitored regularly during 2022, with drain repairs being carried out in August. With movement seHling by the end of the year, the final repairs and refurbishment are expected to be carried out early in 2023. ## _**Pastoral Care**_ Pastoral Care of the church fellowship is overseen by the Minister, assisted by the team of Trustees, and the house-group leaders. In addi0on to this, the church family are encouraged to look out for, and care for one another, and this has worked very well. During 2022 four house-groups met regularly, maintaining a strong level of mutual pastoral care. Mindful of con0nuing Covid concerns, and lack of space in people’s homes, three of these groups met in the church lounge, and just one in the leaders’ home which has plenty of space. One of the evening groups con0nued to meet via Zoom for the colder and darker months of the year. ## _**Church Membership etc.**_ RBC has a membership roll of people who have been bap0sed by immersion and who, ader an interview process, have covenanted to support and serve the church here. During 2022, two members sadly passed away, but we were delighted to have 5 bap0sms and to welcome 7 new members. This brought our total membership numbers at the end of the year to 47 members. The congrega0on also includes a number of ‘fringe’ folk and commiHed non- members who are very much part of the church family. ## _**Mission & Evangelism**_ - **Coffee Plus** – from Easter to December 2022 – our Coffee Plus outreach ac0vity re-opened. Selling low priced refreshments and cakes in a comfortable welcoming environment, the friendly volunteers also offer opportuni0es for prayer and pastoral conversa0on if this is desired. Many posi0ve contacts in the community have been made through this outreach. - **BuGerfly Club** –Throughout 2022 our Carer and Toddler group opened from 9.30 to 11am on Fridays during school term-0mes and welcomed up to 20 carers and toddlers each week. Our welcoming and caring helpers, and the comfortable and safe environment we provide, has created posi0ve connec0ons and outreach opportuni0es with a good number of families in the community. - **The Foodbank** opera0ng from our building is also run with a Chris0an ethos, by a Chris0an manager, and a number of our church folk are on the team of volunteers. Prayer is offered and a listening ear, and signpos0ng to agencies that can help with clients’ problems with benefits, hea0ng, housing and so on. During 2022, discussions with Has0ngs CAP (Chris0ans Against Poverty) have led to the appointment of a CAP Debt Advisor to work in Rye one day a week alongside Foodbank from January 2023. - **Online Services:** -During 2022 as more and more people have returned to aHending church in person, the number of people accessing our online worship services decreased significantly. Ader much discussion and considera0on, it was decided to cut back the weekly recordings from a full worship service to a simple reading, sermon and prayer, thus s0ll taking opportuni0es to present a clear Gospel message in an online presence, and for people to be able to make a Chris0an commitment. This message is supported by clear informa0on on our website. - **Personal Witness** - It has always been our prac0ce to encourage our congrega0on to witness personally to their faith to friends and neighbours. - **Connect and Engage –** Our monthly fellowship gatherings in a local pub (Connect for Ladies and Engage for men) provide an enjoyable evening out for church folk, and also serve as an opportunity for gentle evangelis0c outreach. - **R4P (Request for Prayer) –** this text/email prayer service has been greatly u0lised by church folk and others outside the church who would like our prayer team to pray for par0cular needs or concerns. Many have been helped by this, and again it is a means of witness to the power of prayer and the God who cares for all. - **Council Prayers etc –** During 2022, our minister Fiona was invited to be involved in the Mayor Making ceremony; to lead prayers at one of the Town Council Mee0ngs; and to preach at the Civic service marking the passing of Her Majesty Queen Elizabeth II – all great opportuni0es. - **School Assemblies** – We con0nue our connec0ons with the local primary School via school assemblies. In the early months of 2022, when there were s0ll some Covid concerns, Fiona could not go into schools to take assemblies, so instead she produced a number of filmed assemblies which were much appreciated by staff and children alike. During the autumn months, however, she returned to going in to school to do some assemblies ‘in person’. - **Rye Bonfire –** This is a big event in the community life of Rye, and RBC joined in again this year by opening our building, selling hot drinks, and allowing use of our toilet facili0es, which was much appreciated by the public. - **Rye Street Pastors** -a number of our members also serve as Street Pastors in Rye and District, reaching out to the night-0me economy to listen, help and care. We are pleased to provide our church hall as the town centre base for their opera0ons and prayer. - **Rye Homes for Ukraine –** Since the war began in the Ukraine RBC has sought to offer what support we could for Ukrainian guests and those hos0ng them in our area. To that end, since May, we have hosted regular mee0ngs for Ukraine guests, hosts, and support services to network and socialise together, which have been much appreciated. - **Rye Arts Fes(val –** During this two week event in September we hosted several talks, aHended by good numbers from the community. Our facili0es were much appreciated by both the organisers and aHenders, and some good connec0ons made. . - **Overseas Mission Support -** Through our 0thes and various special collec0ons during the year, we have supported a number of overseas mission agencies and ministries e.g. Hope Home in Thailand; the BMS Harvest Appeal; Tearfund; and Samara’s Aid Appeal. Helping those in need is also part of our mission, so when Russia invaded Ukraine, we had a special collec0on for the needs of the Ukrainian people, and also sent money to a church we had connec0ons with in Poland, who were seeking to support a huge number of Ukrainian refugees as they passed through. ## _**Ecumenical rela?onships**_ Rye Bap0st Church is part of Churches Together in Rye & District, and our minister, the Revd. Fiona Gill, is currently Chair of the Execu0ve CommiHee of CTRD. Now that Covid concerns have receded, the churches in Rye have returned to their prac0ce of engaging in worship and outreach ac0vi0es together. Representa0ves from all the congrega0ons par0cipated in a Walk of Witness on Good Friday. Three congrega0ons joined together for a United Morning Service in May at the Anglican church and in September at RBC. In July we celebrated Sea Sunday with a picnic and service at Rye Harbour Church led by our minister Fiona. We also joined together in a series of Zoom prayer and discussion Mee0ngs during the Week of Prayer for Chris0an Unity in May. Throughout the year the commiHee and church leaders have also kept in touch via regular Zoom mee0ngs. ## _**Rye Foodbank**_ Since November 2021 Rye Foodbank has operated within the franchise of the Trussell Trust, and under the charitable oversight of Rye Bap0st Church CIO, on behalf of Churches Together in Rye & District. Rye Bap0st Church therefore owns all Foodbank assets, and the church Trustees are responsible for the governance and oversight of the financial affairs and opera0ons of the Rye Foodbank. Rye Foodbank opera0ons are carried out from the Rye Bap0st Church building by a team of volunteers, headed up by the Foodbank manager, Robert Harper, who supplied the following report:- ## **Rye Foodbank Opera(ons, January to 31st December 2022** ## 1. HEADLINE CHANGES Rye Food Bank became an independent Food Bank in November 2021 and is no longer opera0ng as part of the Bexhill and District Food Bank. It remains a charitable organisa0on and is overseen by Rye Bap0st Church CIO, opera0ng under the authority of their Trustees. It is ul0mately guided by Churches Together in Rye and District. As at this date it is opera0ng as a franchisee of the Trussell Trust, but in 2022 we started the process of stepping away from Trussell. Rye is a very different community from that which most Food Banks operate in, and we found it increasingly difficult to operate within Trussell’s mould. We use literally none of Trussell’s services, and don’t follow their very bureaucra0c methods of working - though we have been entering all our ac0vity data into their systems. This takes many hours each week with no benefit to us. We are developing new branding and our systems need review – see para 4 overleaf. We have appointed a volunteer deputy manager, Penny Downes, and she has been a tremendous asset to the Food Bank. An ex head teacher in a London secondary school, she has brought team building and management skills of a high order, and she has embraced and improved the systems we operate. In addi0on the volunteer team has expanded. We do not take on volunteers who are unable to commit to working at least once every fortnight, and we have built two teams (to give resilience in the event of illness), both of which are awesomely capable and dependable and fun to work with. Since there are 26 volunteers it is impossible to name them all, but what an asset and a blessing they all are. They are all familiar with the tasks that need to be done, and do them cheerfully and supremely well. ## 2. ACTIVITY The Food Bank experienced on-going increase in demand through 2022. Though ac0vity levels in individual weeks varied widely, the trend was strongly up. Please see the graph of ac0vity levels below. Rye Foodbank succeeded in providing food as required throughout the year, with no shortfalls in stock. It distributed over £10,000 worth of food vouchers in lieu of the one week in the year we were closed – 28th December 2022. (Please Note : The graph shows the total number of people who have benefited from the Food Bank, _not_ the number of food parcels given out The weekly weight of food given reached a maximum of 1663kg on 21st December, a similar weight of food is brought in each week.) There has been an almost complete cessa0on of the use of referral vouchers. If someone is without or is struggling they simply come in and we interview them, provide for them and introduce them to partner advisors as appropriate. It is heart-warming that some people con0nue to come in even though they don’t need food from us any more, they value the company and the encouragement they receive. The key partner advisors are the Has0ngs Advice and Representa0on Centre (HARC), which gives benefits advice but in fact considerably exceeds that brief, and Rother District Council, who are available to give face to face advice on all council related and housing issues via video link. Both have been extremely successful, especially HARC who have unlocked benefits for many people and released them from dependency. We greatly look forward to working together with the CAP Debt Centre in Rye, which works under the oversight of Churches Together in Rye and District and was funded by the Food Bank for the first year. We regularly receive requests from other organisa0ons that want to work with us, but we tend not to concede to this unless there is genuine mutual benefit. ## 3. RESOURCING The Food Bank enjoys tremendous support from local residents and businesses, due in no small part to the representa0on in the local Rye News, for which we are very grateful. We collect food dona0ons from several collec0on points, and have had some huge dona0ons delivered. Financial dona0ons are made directly to our bank accounts and also through the Jempson’s Founda0on. We have received sufficient grant funding to purchase and run the delivery vehicle, as well as privacy screens and a premium coffee maker - which has been greatly appreciated by clients and volunteers alike. The Food Bank u0lises Rye Bap0st Church premises, and greatly appreciates the wonderful support in so many ways of the Trustees. We have lost the use of the Methodist Store, but perhaps this has made us even more sharp on stock control and ordering, and reduced the workload of warehousing. The majority of our food supplies come from Jempsons, who have proved to be a reliable and valued partner who deliver faithfully and apply significant discounts. ## 4. FUTURE DEVELOPMENTS We are an0cipa0ng further increases in demand, which could put a liHle strain on space, but we are fairly confident we will be able to cope with regular demand rising to 60 clients. Movement away from Trussell demands a new iden0ty and branding. It will then require launch so that all referrers, benefactors and clients understand the change. This is ll ongoing. Our systems fall into two func0onal parts. The first is designed to capture client details, with a par0cular view to being able to provide the op0mum help. The second links with that and is designed to support very accurate stock control and compile data. The stock control and data element remains workable and is in some ways very advanced. However the client systems have reached the limit of what one can realis0cally do on a spreadsheet running on low powered laptop computers, and we will have to develop an alterna0ve approach. Ini0al research is being undertaken. Bob Harper -Rye Food Bank ## _**RBC Financial Review**_ During 2022, total receipts on unrestricted funds were £158,243. Included in the unrestricted funds are legacies totalling £83,640. We further received restricted funds of £87,964 for the Food Bank ac0vi0es. Planned giving by way of bank transfers, standing orders and cheques to the unrestricted funds were up by 8% during this period, and the total income of this fund rose by 151% compared to the previous period due to the legacies received. From the unrestricted funds Rye Bap0st Church spent £65,571 in providing Chris0an ministry and the upkeep of the church building and the manse. This figure is including contribu0ons to the Bap0st Union and the Bap0st Missionary Society. There was £78,566 spent by the Rye Foodbank from the restricted funds. The net result for the year was that our unrestricted fund had an excess of receipts over payments of £92,672. Adding this to the balance brought forward at the beginning of the year of £48,593 gives us a balance of £141,265 carried forward on the 31st December. In the restricted fund for the Food Bank, the excess of receipts over payments was £9,398. Adding this to the balance brought forward at the beginning of the year of £70,729 gives us a balance of £80,128 carried forward on the 31st December. The total balance of all funds carried forward at year end was £221,393. ## **Reserves Policy** The reserves policy of Rye Bap0st Church is to hold three months of all necessary expenditure plus a further three months staff costs to allow the church to adapt to any changes in the income or expenditure of the church. The trustees currently believe this amount to be £21,800. Currently there is currently sufficient funding in our general account to meet the policy. This policy will be reviewed annually. ## _**Volunteers**_ The Trustees would like to thank all of the volunteers from our congrega0on who work so hard to make RBC the loving, lively and vibrant congrega0on it is. Fiona, our Pastor, would like to also thank our Trustees and house-group leaders for all their hard work. Par0cular men0on should go to Geoff Aus0n, our Church Secretary; Penny Kingham our Treasurer, Paul Kingham, our Financial Lead, and the ladies who assist him on the Finance team; Geoff Haynes for oversight of the website and recordings; and Ruby Stoodley and Marguerite Kenward for their help in so many areas, of church life. especially pastoral care. ## _**Structure, Governance & Management**_ The Board of Trustees is currently made up of the Minister, the Church Secretary and the Treasurer, plus three other Trustees, all elected by the membership in accordance with the procedures detailed in our Cons0tu0on. The Trustees are authorised by the church mee0ng to make decisions on smaller maHers rela0ng to the running of RBC, whilst larger maHers, and larger items of expenditure are brought to the Church Mee0ng for approval. During 2022, Church Members’ Mee0ngs were held in January, April, July and November, to update members on general church business, and to discuss and agree plans for the immediate future. The January mee0ng was held via Zoom Video Conferencing due to bad weather and Covid concerns, but the rest were held in person. At the AGM in April, our Church Secretary, Geoff Aus0n was re-elected to serve a further term as Trustee. Following the AGM and CM in April, a Special Church Mee0ng was held to approve the change to our Cons0tu0on to enable church mee0ngs to be via Zoom in future should special circumstances make that necessary (as had been the case during the pandemic). Throughout 2022, The Trustees met monthly on Zoom, for church business, and also regularly, in person, throughout the year for pastoral prayer mee0ngs.[.] ## _**Administra?ve Informa?on**_ Rye Bap0st Church is situated in Cinque Ports Street, Rye, East Sussex. It is part of the South Eastern Bap0st Associa0on within the Bap0st Union of Great Britain. The Church is a Charitable Incorporated Organisa0on, registered with the Charity Commission of England and Wales with the Charity Number 1188057 The Trustees, serving at least un0l the date this report is approved, are as follows:- Chair - Revd. Fiona Gill, Minister Secretary – Geoffrey Aus0n Treasurer – Penny Kingham Trustee – Geoffrey Haynes Trustee - Marguerite Kenward Trustee – Ruby Stoodley ## **Approved by the RBC Annual Church Mee(ng on 24[th] April 2023** **N 11** **----- Start of picture text -----**
Charity Name N
Rye Baptist Church
Receipts and payments acco
For the period Period start date
To
from 01/01/2022
Section A Receipts and payments
Unrestricted Restricted Endowment
funds funds funds
to the nearest
to the nearest £ to the nearest £
£
A1 Receipts
UIO funding passed to CIO - - -
Foodbank funding passed to church - - -
Donations 53,063 - -
Gift Aid Refund from HMRC 12,023 - -
Sales coffees/teas 5,234 - -
Miscellaneous 1,750 - -
Legacies 83,640
Interest 32 - -
Fellowship Fund 2,500 - -
Foodbank grants - 24,887 -
Donations to foodbank - 63,077 -
Sub total (Gross income for AR) 158,243 87,964 -
A2 Asset and investment sales,
(see table).
- - -
- - -
Sub total [ - ] - -
Total receipts 158,243 87,964 -
A3 Payments
Ministry 34,450 - -
Mission 586 - -
Manse 5,666 - -
Upkeep of Church 8,016 - -
Administration 1,370 - -
Miscellaneous 4,230 - -
Fellowship Fund 2,525 - -
Away Giving (Tithe) 8,727 - -
Foodbank purchases - 78,566 -
Sub total 65,571 78,566 -
A4 Asset and investment
purchases, (see table)
- - -
- - -
Sub total - - -
Total payments 65,571 78,566 -
**----- End of picture text -----**
## **Receipts and payments acco** **----- Start of picture text -----**
Net of receipts/(payments) 92,672 9,398 -
A5 Transfers between funds - - -
A6 Cash funds last year end 48,593 70,729 -
Cash funds this year end 141,265 80,128 -
Section B Statement of assets and liabilities at the end of t
Unrestricted
Categories Details funds
to nearest £
B1 Cash funds HSBC (RBC) 141,265
Barclays Bank (Foodbank) -
-
Total cash funds 141,265
(agree balances with receipts and payments
account(s)) OK
Unrestricted
funds
Details to nearest £
-
B2 Other monetary assets
-
-
-
-
-
Fund to which
Details asset belongs
B3 Investment assets -
-
-
-
-
Fund to which
Details asset belongs
B4 Assets retained for the -
charity’s own use -
-
-
-
**----- End of picture text -----**
**----- Start of picture text -----**
-
-
-
-
Fund to which
Details liability relates
B5 Liabilities Manse Insurance Excess Unrestricted fund
Signed by one or two trustees on behalf
Signature Print N
of all the trustees
**----- End of picture text -----**
**o (if any) 188057** **----- Start of picture text -----**
o (if any)
188057
ounts CC16a
Period end date
12/31/2022
Total funds Last year
to the nearest £ to the nearest £
- 47,855
- 58,392
53,063 54,726
12,023 8,608
5,234 2,684
1,750 3,084
83,640
32 30
2,500 -
24,887 7,181
63,077 9,530
246,207 192,089
- -
- -
- -
246,207 192,089
34,450 34,150
586 1,123
5,666 6,708
8,016 15,441
1,370 2,131
4,230 1,302
2,525 50
8,727 7,487
78,566 4,374
144,137 72,767
- -
- -
- -
144,137 72,767
**----- End of picture text -----**
## **ounts** **----- Start of picture text -----**
102,070 119,322
- -
119,322 -
221,393 119,322
the period
Restricted Endowment
funds funds
to nearest £ to nearest £
- -
80,128 -
- -
**----- End of picture text -----**
**----- Start of picture text -----**
the period
Restricted Endowment
funds funds
to nearest £ to nearest £
- -
80,128 -
- -
80,128 -
OK OK
Restricted Endowment
funds funds
to nearest £ to nearest £
- -
- -
- -
- -
- -
- -
Current value
Cost (optional)
(optional)
- -
- -
- -
- -
- -
Current value
Cost (optional)
(optional)
- -
- -
- -
- -
- -
**----- End of picture text -----**
**Amount due When due (optional) (optional)** 1,000 **-** Date of Name approval CHARITY COMMISSION FOR ENGLAND AND WALES Independent examIne￿S report on the accounts Section A Independent Examiner's Report Report lo tha truslo081 members of On accounts for tho year ended LQLI Charlty no {If any) 11 f8¢5¥7 Sot out on pag•B loi I raport to the trustees on my examination of the accounts of th8 above chaiity fthe Trusf) for the year er￿ed Rosponslbllltles and As tho chaiity tru*ees of the Trust, you are resp￿$1￿￿6 for th8 Weparation basls of report of the accounts in accordance wilh th8 requirements of ts Chartti8s Act 2011 {Ih8 Aef). I r8PJrt in resFeCt of my examination of th8 Trusvs accounts ¢arrfed out under section 145 of the 2011 Act and In c*rying ¢Jth my examination, I have foU(Ni￿ the applicab18 Directhjns givèn by the Chty Commiss utKl8r section 145(5)(b) of ts ACL I have completed my 8xamination. I conflnn that no material matters have come to my attention (other than that disclo￿$ below ') in connection with the examinatKwi which gNes me cause to believe that in. any matsri81 respecL' accountlrKJ re¢tyds were not kept In ac¢cxdan¢e w6th seclicm 130 of Act or the accounts do not ac¢c￿d with the accountirwJ records Indep•ndent oxamlnerfs ststsment I have rn concèms and have ¢ome across no ¢)ther matters in c￿neCti with the examlnatK)n to which attènti￿ should ￿ drawn in order to en8￿e a prop8r undèrstandlro of the accounts to be reactr￿d. ' Please delete the wLYds in the brackets rfthey do not ap￿y. Slgned: 29 lo411011 f. Relevant profemlonal quallfl¢allon{s) or body (Ir any): Addre•s: qS&- Seclioii B Disclosiire Onty complet8 rf Ihe examin8r needs to highlKJht matters of cOr￿ern (see CC32, Indepernlent examInat￿n of chaiity accounts.. directions and guidance for examinars). IER October 2018 Give hero brlef detalls of any items that the •xamlnor w18h88 to dlsclose. ER October 2018