## **PARISH** ## **OF** **BLURTON & DRESDEN PCC (Churches of St Bartholomew and St Alban)** ## **ANNUAL REPORT AND FINANCIAL STATEMENTS** **FOR THE YEAR ENDED** **31st DECEMBER 2022** **REGISTERED CHARITY NUMBER 1191827** ## **PARISH** ## **OF** ## **BLURTON AND DRESDEN** ## **(Churches of St Bartholomew and St Alban)** |**Contents**|**Page**| |---|---| |**Trustees Annual Report**|**1**| |**Independent Examiners Report**|**2**| |**Statement of Financial Activities**|**3**| |**Balance Sheet**|**4**| |**Notes to the Financial Statements**|**5-11**| ## **PARISH OF BLURTON AND DRESDEN (Churches of St Bartholomew and St Alban)** ## **FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2022** |**FINANCIAL STATEMENTS**
**YEAR ENDED 31 DECEMBER 2022**||||| |---|---|---|---|---| |**STATEMENT OF FINANCIAL ACTIVITIES**
**Note**
**INCOMING RESOURCES**
**INCOME AND ENDOWMENTS**
Donations and Legacies
2a
Activities for generating funds
2b
Income from investments
2c
Church Activities
2d
**TOTAL**
**RESOURCES EXPENDED**
Church Activities
3a
Raising Funds
3b
**NET INCOMING RESOURCES**
**TRANSFERS BETWEEN FUNDS**
**NET MOVEMENT IN FUNDS**
**Total funds brought forward**
**Total funds carried forward**|**Unrestricted**
**Funds**
**£**
35,488
27,101
217
9,815
**72,621**
81,074
-
**81,074**
**8,453)**
**(**
**8,453)**
**(**
49,688
**41,235**|**Restricted**
**Funds**
**£**
21,416
-
-
-
**21,416**
9,713
-
**9,713**
**11,703**
**11,703**
682,136
**693,839**|**TOTAL FUNDS**
**2021**
**Total**
**£**
**£**
**56,904**
78,976
**27,101**
37,467
**217**
22
**9,815**
9,174
**94,037**
**125,639**
90,787
109,691
**-**
-
**90,787**
**109,691**
**3,250**
**15,948**
**-**
**-**
**3,250**
**15,948**
**731,824**
**715,876**
**735,074**
**731,824**|| |||||**125,639**| |||||109,691
-| |||||**109,691**| |||||**15,948**
**-**| |||||**15,948**
**715,876**| |||||**731,824**| Independently reviewed 3 ## **PARISH OF BLURTON AND DRESDEN (Churches of St Bartholomew and St Alban)** ## **BALANCE SHEET** ## **AS AT 31 DECEMBER 2022** |**Note**
**FIXED ASSETS**
Fixed Assets
5
**CURRENT ASSETS**
Stock
Debtors
Trade Debtors
Tax Recoverable
Prepayments
Other
Short Term Deposits
Cash at Bank
Cash In Hand
**CURRENT LIABILITIES**
(falling due within one year)
6
**NET CURRENT ASSETS**
**NET ASSETS**
**Represented by:**
**FUNDS**
Unrestricted Funds
Restricted Funds
Approved by the Parochial Church Council on|**£**
**£**
**£**
**£**
**660,605**
661,205
**30**
336
1,113
**14,289**
10,294
**1,154**
1,741
**1,035**
922
**17,125**
16,917
**57,966**
53,840
**139**
1,370
-
**91,738**
86,533
**17,269**
15,914
**74,469**
70,619
**735,074**
**731,824**
**41,235**
49,687
**693,839**
682,137
**-**
**735,074**
731,824
and signed on its behalf by:
**2022**
**2021**|**£**
**£**
**£**
**£**
**660,605**
661,205
**30**
336
1,113
**14,289**
10,294
**1,154**
1,741
**1,035**
922
**17,125**
16,917
**57,966**
53,840
**139**
1,370
-
**91,738**
86,533
**17,269**
15,914
**74,469**
70,619
**735,074**
**731,824**
**41,235**
49,687
**693,839**
682,137
**-**
**735,074**
731,824
and signed on its behalf by:
**2022**
**2021**| |---|---|---| |||**731,824**| |||49,687
682,137| |||731,824| |||| ## PCC Chairman The attached notes form part of these financial statements. Independently reviewed 4 ## **PARISH OF BLURTON AND DRESDEN (Churches of St Bartholomew and St Alban)** ## **Notes to the Financial Statements For The Year Ended 31 December 2022** ## **Accounting Policies** The PCC is a public benefit entity within the meaning of FRS 102. The financial statements have been prepared under the Charities Act 2011 and in accordance with the Church Accounting Regulations 2006 governing the individual accounts of PCCs, and with the Regulations' "true and fair view" provisions. They have also been prepared in accordance with the Charities SORP (FRS 102). The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these accounts. The financial statements include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include the accounts of church groups that owe their main affiliation to another body nor those that are informal gatherings of Church members. ## **Cashflow Statement** The Charity has taken advantage of the exemption in FRS102 from the requirement to produce a Cash flow statement on the grounds that the income does not exceed £500,000. ## **Going Concern** There are no material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern ## **Accounting Estimates and Prior Year Errors** No changes to accounting estimates have occurred in the reporting period. No material prior year errors have been identified in the reporting period. ## **Descripton of Funds** **Unrestricted funds** are income funds of the PCC that are available for spending on the general purposes of the PCC, including amounts designated by the PCC for fixed assets for its own use or for spending on a future project and which are therefore not included in its "free reserves" as disclosed in the trustees' annual report. **Restricted funds** comprise of two elements :- a) income from trusts or endowments which may be expended only on those restricted objects provided in the terms of the trust or bequest b) donations or grants received for a specific object or invited by the PCC for a specific object. The funds may only be expended on the specific object for which they were given. Any balance remaining unspent at the end of each year must be carried forward as a balance on that fund. The PCC does not usually invest separately for each fund. Where there is no separate investment, interest is apportioned to individual funds on an average balance basis. **Endowment funds** are restricted funds that must be retained as trust capital either permanently or subject to a discretionary power to spend capital as income, and where the use of any income or other benefit derived from the capital may be restricted or unrestricted. Full details of all their restrictions are shown in the notes to the accounts. 5 ## **PARISH OF BLURTON AND DRESDEN (Churches of St Bartholomew and St Alban)** ## **Notes to the Financial Statements For The Year Ended 31 December 2022** ## **Accounting Policies continued** ## **Income** Planned giving, collections and donations are recognised when received or when the PCC becomes entitled to the resource and the monetary value can be measured with sufficient reliability. Tax refunds are recognised when the incoming resource to which they relate is received. Grants and Legacies are accounted for when the PCC is legally entitled to the amounts due and the monetary value can be measured with sufficient reliability. Dividends are accounted for when receivable, interest is accrued. All other income is recognised when it is receivable. All incoming resources are accounted for gross. ## **Expenditure** Grants and donations are accounted for when paid over, or when awarded, if that award creates a binding or constructive obligation on the PCC. The diocesan parish share is accounted for when due. Amounts received specifically for mission are dealt with as restricted funds. All other expenditure is generally recognised when it is incurred and is accounted for gross. ## **Governance and Support Costs** Support costs should be allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the PCC and its compliance with regulation and good practice. Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources eg by allocating staff costs by time spent and other costs by their usage. ## **Fixed Assets** Consecrated and benefice property is not included from the accounts by s.10(2)(a)&(C) of the Charities Act 2011. Moveable church furnishings held by the Vicar and Churchwardens on special trust for the PCC and which require a faculty for disposal are inalienable property, listed in the Church’s inventory, which can be inspected (at any reasonable time). For anything acquired prior to 2000 there is insufficient cost information available and therefore such assets are not valued in the financial statements. No depreciation is provided on buildings as the currently estimated residual value of the properties is not less than their carrying value and the remianing useful life of these assets exceeds 50 years, so that any depreciation charges would be immaterial. Other tangible fixed assets are valued at cost. The depreciation rates and methods used are disclosed in note5. ## **Investments** Investments in quoted shares, traded bonds and similar investments are valued initially at cost and subsequently at market value at the year end. Investments held for re-sale are treated as current asset investments. ## **Debtors** Debtors are measured on initial recognition at settlement amoutn. Subsequently they are measured at cash expected to be received. ## **Creditors and Accruals** Creditors are measured at settlement amounts less any trade discounts. Accruals are measured on best estimate of the amount required to settle the obligation at the reporting date. 6 ## **PARISH OF BLURTON AND DRESDEN (Churches of St Bartholomew and St Alban)** ## **Notes to the Financial Statements For The Year Ended 31 December 2022** |**INCOME AND ENDOWMENTS**
**2**
**Donations and Legacies**
**Voluntary Income**
Tax efficient planned giving
**2a**
Other planned giving
Collections at services
All other giving and voluntary receipts
including special appeals
Gift Aid Recoverable
Grants
**Charitable Activities**
**Activities for Generating Funds**
**2b**
Lettings
Pastoral services
Community Cafe Income
Sale of Assets
Furlough scheme
**Income from Investments**
**2c**
Bank Interest
**Income from church activities**
**2d**
Statutory fees (retained by PCC)
Fundraising activities|**Unrestricted**
**Funds**
**£**
15,767
7,227
2,481
6,018
3,995
**35,488**
24,639
-
2,432
30
-
**27,101**
217
**217**
8,431
1,384
**9,815**|**Restricted**
**Funds**
**£**
-
-
-
10,780
-
10,636
**21,416**
-
-
-
-
-
**-**
-
**-**
-
-
**-**|**Total Funds**
**2022**
**£**
**15,767**
**7,227**
**2,481**
**16,798**
**3,995**
**10,636**
**56,904**
**24,639**
**-**
**2,432**
**30**
**-**
**27,101**
**217**
**217**
**8,431**
**1,384**
**9,815**|**Total**
**Funds**
**2021**
**£**
16,590
9,912
2,114
12,354
8,112
29,894| |---|---|---|---|---| |||||**78,976**| |||||16,214
2,400
9,958
-
8,895| |||||**37,467**| |||||22| |||||**22**| |||||7,518
1,656| |||||**9,174**| Independently reviewed 7 ## **PARISH OF BLURTON AND DRESDEN (Churches of St Bartholomew and St Alban)** ## **Notes to the Financial Statements For The Year Ended 31 December 2022** |**EXPENDITURE**
**3**
**Raising Funds**
**3a**
**Cost of generating income**
**Charitable Activities**
**3b**
**Church Activities**
Mission giving and donations
Diocesan Parish share
Salaries/Wages
Salaries/Wages - St Albans
Redundancy
Clergy and staff expenses
Volunteer expenses
**Church Expenses**
Church running expenses - St Bartholomew's
St Alban's
Church Expenses
Church utility bills - St Bartholomew's
St Alban's
Building and electrical repairs -St Albans
Equipment
Cost of trading
Activity Costs
Office Expenses St Barts
St Albans
Telephone
Travelling
I T Costs
Audio/Visual
Publicity
Donations, gifts and parties
Professional fees
Miscellaneous
Depreciation
**Major Capital Expenditure**
Oven St Albans|**Unrestricted**
**Funds**
**£**
-
-
2,311
32,481
-
11,256
1,959
940
2,445
6,762
864
1,920
13,938
1,076
1,555
-
134
974
851
44
326
210
350
78
600
-
**81,074**|**Restricted**
**Funds**
**£**
-
-
-
-
-
6,401
-
1,772
-
740
800
-
**9,713**|**Total Funds**
**2022**
**£**
-
-
2,311
32,481
-
17,657
1,959
940
-
4,217
6,762
864
1,920
13,938
-
1,816
1,555
800
134
974
851
-
44
326
-
210
350
78
600
-
**90,787**|**Total Funds**
**2021**
**£**
-| |---|---|---|---|---| |||||-| |||||2,768
25,892
2,521
32,817
2,907
1,044
-
6,270
4,888
296
1,288
5,496
4,091
5,464
8,791
-
28
80
853
-
121
282
-
100
400
209
3,085
-| |||||**109,691**| Independently reviewed 8 ## **PARISH OF BLURTON AND DRESDEN** ## **(Churches of St Bartholomew and St Alban)** ## **Notes to the Financial Statements For The Year Ended 31 December 2022** |**4a **|**Staff Costs**||**2022**|**2021**|| |---|---|---|---|---|---| |||Salaries|£19,616|£35,338|ok| |||Average number of emloyees|4|5|ok| During the year the PCC employed a cleaner, centre manager, chef and activities coordinator. ## **4b PCC Costs** Mrs V Mountford, a member of the PCC, received a salary of £4,863 (2021: £9,047). Mr S Kus a member of the PCC received a salary of £1,184 (2021 £8,863) Mrs E Pearce, a member of the PCC received a salary of £3,461 (2020 £16,773) ## **5a Fixed Assets** |**At Cost or Valuation**
At 1 January 2022
Additions
At 31 December 2022
**Depreciation**
At 1 January 2022
Depreciation for the Year
At 31 December 2022
**Net Book Value**
31 December 2022
31 December 2021|**Development**
**Community**
**Community**
**Furniture,**
**of St Alban's**
**Centre**
**Kitchen**
**Centre**
**Fittings and**
**Property**
**Assets**
**Equipment**
**Assets**
**Equipment**
**Total**
**Restricted**
**Restricted**
**Restricted**
**Unrestricted Unrestricted**
**£**
**£**
**£**
**£**
**£**
658,829
9,943
25,001
6,009
17,529
717,311
-
-| |---|---| ||**658,829**
**9,943**
**25,001**
**6,009**
**17,529**
717,311| ||-
9,943
25,001
3,633
17,529
56,106
-
-
-
600
-
600| ||**-**
**9,943**
**25,001**
**4,233**
**17,529**
56,706| ||| ||**658,829**
**-**
**-**
**1,776**
**-**
660,605| ||| ||658,829
-
-
2,376
-
661,205| 9 Independently reviewed ## **PARISH OF BLURTON AND DRESDEN (Churches of St Bartholomew and St Alban)** ## **Notes to the Financial Statements For The Year Ended 31 December 2022** |**6 Liabilities**
**Amounts falling due in one year**
_All unrestricted_
Accruals
Taxation and Social Security
Creditors|**2022**
**2021**
**£**
**£**
2,929
1,698
62
148
14,278
14,068| |---|---| ||17,269
15,914| ## **7 Analysis of Net Asset by Fund** |**Unrestricted Funds**
General Fund
**Restricted Funds**
Building
St Alban's Development:
Coalfields
The BIG Lottery
Co-op
Church Urban
Staffordshire Environmental Trust
St Modwen Trust
S-O-T City Council
St Alban's development fund general
Grant - Lichfield Diocese
Graveyard
Children's Work
Youth Work
Social Survey
The National Lottery - Activity Coordinator
Big Lottery - Covid 19 Family & Community
Big lottery - Covid 19 Recovery
**TOTAL**|**Fixed**
**Deposits**
**Total**
**Assets**
**Stocks**
**Debtors**
**& Bank**
**Creditors**
**Funds**
**£**
**£**
**£**
**£**
**£**
**£**
10,219
30
16,478
43,479
17,269)
(
52,937| |---|---| ||10,219
30
16,478
43,479
17,269 )
(
52,937| ||-
-
-
4,637
-
4,637
95,200
-
-
-
-
95,200
433,000
-
-
-
-
433,000
30,000
-
-
-
-
30,000
10,000
-
-
-
-
10,000
29,973
-
-
-
-
29,973
25,000
-
-
-
-
25,000
25,000
-
-
-
-
25,000
2,213
-
-
-
-
2,213
-
-
116
-
116
-
-
-
2,333
-
2,333
-
-
-
380
-
380
-
-
-
3,457
-
3,457
-
-
-
25
-
25
-
-
-
14,408
-
14,408
-
-
-
3,843
-
3,843
-
-
-
2,552
-
2,552| ||650,386
-
-
31,751
-
682,137| ||| ||**660,605**
**30**
**16,478**
**75,230**
**17,269)**
**(**
**735,074**| 10 Independently reviewed ## **PARISH OF BLURTON AND DRESDEN (Churches of St Bartholomew and St Alban)** **Notes to the Financial Statements For The Year Ended 31 December 2022** ## **8 Movement in Funds** ## **Unrestricted Funds** |General Fund
St Alban's Community Centre
**Restricted Funds**
Building
St Alban's Development:
Coalfields
The BIG Lottery
Co-op
Church Urban
Staffordshire Environmental Trust
St Modwen Trust
S-O-T City Council
St Alban's development fund
Grant - Lichfield Diocese
Graveyard
Children's Work
Youth Work
Social Survey
The Baily Thomas Charitable Fund
The National Lottery - Activity Coordinator
Big Lottery - Covid 19 Family & Community
S-O-T Council - Gentle exercise
Big lottery - Covid 19 Recovery
Electrical Repairs
A V System
Microphone
Toy Appeal
LDBF Gran towards Cost of Energy
Jubilee Celebrations
Warm Space grant
**TOTAL**|**At 1st**
**January**
**£**
32,718
16,969
49,687
4,637
95,200
433,000
30,000
10,000
29,973
25,000
25,000
2,213
116
2,333
380
3,457
25
-
14,408
3,843
-
2,552
-
-
682,137
**731,824**|**Incoming**
**Resources**
**£**
40,956
31,666
72,622
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
7,496
-
-
-
400
8,000
400
730
1,250
800
2,000
21,076
**93,698**|**Resources**
**Expended**
**£**
43,915)
(
37,159 )
(
81,074 )
(
1,372 )
(
-
-
-
-
-
-
-
-
-
-
-
-
-
-
6,402 )
(
-
-
-
400 )
(
-
400 )
(
-
-
800 )
(
9,374 )
(
**90,448 )**
**(**|**Transfer**
-
-|**At 31st**
**December**
**£**
29,759
11,476| |---|---|---|---|---|---| |||||-|41,235| |||||-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
**-**|3,265
-
95,200
433,000
30,000
10,000
29,973
25,000
25,000
2,213
116
2,333
380
3,457
25
-
15,502
3,843
-
2,552
-
8,000
-
730
1,250
-
2,000| ||||||693,839| ||||||| ||||||**735,074**| 11 Independently reviewed **PARISH OF BLURTON AND DRESDEN (Churches of St Bartholomew and St Alban)** ## **FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2022** |**STATEMENT OF FINANCIAL ACTIVITIES**
**Note**
**INCOMING RESOURCES**
**INCOME AND ENDOWMENTS**
Donations and Legacies
2a
Activities for generating funds
2b
Income from investments
2c
Church Activities
2d
**TOTAL**
**RESOURCES EXPENDED**
Church Activities
3a
Raising Funds
3b
**NET INCOMING RESOURCES**
**TRANSFERS BETWEEN FUNDS**
**NET MOVEMENT IN FUNDS**
**Total funds brought forward**
**Total funds carried forward**|**Unrestricted**
**Funds**
**£**
49,082
37,467
22
9,174
**95,745**
72,688
-
**72,688**
**23,057**
**23,057**
26,630
**49,687**|**Restricted**
**Funds**
**£**
29,894
-
-
-
**29,894**
37,003
-
**37,003**
**7,109)**
**(**
**7,109)**
**(**
689,246
**682,137**|**TOTAL FUNDS**
**Total**
**2020**
**2021**
**£**
**£**
**78,976**
98,379
**37,467**
20,808
**22**
45
**9,174**
3,621
**125,639**
**122,853**
109,691
119,695
**-**
-
**109,691**
**119,695**
**15,948**
**3,158**
**-**
**-**
**15,948**
**3,158**
**715,876**
**712,718**
**731,824**
**715,876**|**TOTAL FUNDS**
**Total**
**2020**
**2021**
**£**
**£**
**78,976**
98,379
**37,467**
20,808
**22**
45
**9,174**
3,621
**125,639**
**122,853**
109,691
119,695
**-**
-
**109,691**
**119,695**
**15,948**
**3,158**
**-**
**-**
**15,948**
**3,158**
**715,876**
**712,718**
**731,824**
**715,876**| |---|---|---|---|---| |||||**122,853**| |||||119,695
-| |||||**119,695**| |||||**3,158**
**-**| |||||**3,158**
**712,718**| |||||**715,876**| Independently reviewed ## **BLURTON & DRESDEN PAROCHIAL CHURCH COUNCIL DRAFT ACCOUNTS FOR THE YEAR ENDED 31st DECEMBER 2022** |**INCOME**
From Donors
Planned:
Gift Aid
Tax received on Gift Aid
Other
Collections Holy Communion & Evensong
Donations including gift aid donations
**Sub Total**
Fees
Hire of buildings and car park
Investment Interest
Pastoral Services
Fund raising
Grant
Collections: Baptisms, Weddings, Funerals
Surplus from St Albans
**TOTAL INCOME**
**EXPENDITURE**
Parish Share
Grants
Clergy Expenses
Staff
Redundancy
Repairs and equipment
Running costs - St Barts
Running costs - Dresden
Recharge overheads -St Albans
Co-ordination Groups
Office costs
Cost of worship
Miscellaneous
Accountancy Fees
Deficit from St Albans
**TOTAL EXPENDITURE**
**SURPLUS/(DEFICIT)**
**RESERVES BROUGHT FORWARD**
**UNRESTRICTED RESERVES C/FWD**|**Unrestricted Restricted**
**Total**
**£**
**£**
**£**
**15,767**
**-**
**15,767**
**3,995**
**-**
**3,995**
**7,227**
**-**
**7,227**
**2,481**
**-**
**2,481**
**3,234**
**9,530**
**12,764**|**ACTUAL**
**2021**
**£**
16,590
8,112
9,912
2,114
9,852| |---|---|---| ||**32,704**
**9,530**
**42,234**
**8,431**
**-**
**8,431**
**775**
**-**
**775**
**217**
**-**
**217**
**-**
**-**
**-**
**1,684**
**-**
**1,684**
**-**
**1,250**
**1,250**
**2,285**
**-**
**2,285**
**-**
**3,095**
**3,095**|46,580
7,518
250
22
2,400
1,656
3,613
803
3,944| ||**46,096**
**13,875**
**59,971**
**32,481**
**-**
**32,481**
**2,311**
**-**
**2,311**
**940**
**-**
**940**
**-**
**-**
**-**
**1,959**
**1,959**
**961**
**2,172**
**3,133**
**3,821**
**-**
**3,821**
**-**
**-**
**-**
**4,500**
**-**
**4,500**
**298**
**-**
**298**
**406**
**-**
**406**
**567**
**-**
**567**
**216**
**-**
**216**
**300**
**-**
**300**
**5,493**
**-**
**5,493**|**66,786**
25,892
2,768
1,044
2,521
2,907
5,641
3,175
362
4,500
296
431
726
225
350
-| ||**54,253**
**2,172**
**56,425**|50,838| ||**8,157)**
**(**
**11,703**
**3,546**
**49,687**
**682,137**
**731,824**|**15,948**
715,876| ||**41,530**
**693,840**
**735,370**|**731,824**| Independènt 8xamlnees rnport to the members of the PCC of Blurton and Dresden I report on the accounts for the year ended 31" December 2022 ￿lch are set out on pages 1 to 9. Respectlvo respon8ibillties of the Trustees and Independent Examiner The chanty's trustees consider that an audit is nol required for this year under Section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. It is my responsibilty to examine the accounts under section 145 of the 2011 Act: follow the procedures laid down in the General Directions given by the Charity Commissioners section 145(5)(b) of the 2011 Act,. and stst8 wh8th8r particular matters have come to my attention. Basi8 of Independent Examinorf8 Statement My examination was carried out in accordance wth the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented wrth those records. It also includes consideration of any unusual items or disdosures in the accounts, and seeking explanations from the management LX)mmittee conc8ming any such matters. The procedures undertaken do not provide all the evidence that would be required in a full audit, and consequently I do not express an audit opinion on the accounts. Independent Examlnerfs Ststem•nt In CA)nnection with my examination, no matters have come to my attention.. 1. which give me reasonable cause to believe that in any material respect the requirements: . to keep accounting records in accordance with s.130 of the 2011 Act,. and . to p￿pare accounts ￿ttich accord with these accounting records have not b￿n met,. or 2. to which. in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Claire Slater FCCA 17 March 2023 Evesham Way, Weston Pa￿. st0k￿n-Trent. Staffs.. ST3 5TP