St Michael's
ALPHINGTON
The Parish of St Michael & All Angels Alphington
Annual Report
and
Financial Statements
of the Parochial Church Council
for the year ended
31st December 2023
Rector:
The Re¢d Michael Partridge
ril
Bankers:
Natwest, Exeter
Independent Examiner:
Steve Muncer FCCA
Our web site:
www.alphingtonstmichaels.org
Address for correspondence:
St Michael & All Angels Church, Rectory Drive, Alphington, EX2 8XJ
Telephone: 01392 662280 (Church Office)
The PCC of the Ecclesiastical Parish of St Michael & All Angels, Alphington
Registered Charity Number 1200412

The Parochial Church Council of St Michael & All Angels Alphington
Annual Report
for the year ended 31st December 2023
Aim and Purpose
The Parochial Church Council (the PCC) of the Ecclesiastical Parish of Alphington has the responsibility of co-
operating with the Rertor, the Reverend Mike Partridge, in promoting in the parish, the whole mission of the
Church, pastoral, evangelistic, social and ecumenical (PCC [Powers] Measure 1956).
Objectives and Activities
The PCC is committed to enabling as many peop.le as possible to worship at our church and to become part
of our parish family. Wé are a community of people passionate about 'Knowing Jesus and Sharing Jesus".
Our services and worship put faith into practice through prayer, scripture, music and sacrament, enabling
ordinary people to live out their faith as part of our parish community through:
A warm welcome from a church family gathered to learn more about God;
Worship and prayer;
Impactful preaching, to learn about the Gospel and develop our trust in Jesus;
Provision of pastoral care and social interaction with people around the parish; and
Mission and outreach in thè local community arid beyond.
When planning our artivities, the PCC has considered the Charity Commission's guidance on public benefit,
and in particular the specific guidance on charities for thÈ advancement of religion.
Achievements and Performance
In previous years we have noted the impact of COVID on the worship and life of St Michael's. Unless there
are any significant changes, this should be the last time such comments are made. The lesson about hygiene,
and transmission of disease through touch and airborne particles has been widely learned, and has changed
everyday life to some extent. Some people are still reluctant to share the Common Cup, and variety has
become something we live with as people take Communion. This is also the case with Sharing of The Peace.
However our pattern of Worship is no longer affected by COVID and it is a joy to be able to come together as
a Christian family and see the number regularly attending church services on the increase.
Worship and Prayer
The PCC offers a range of services, not just on Sundays, that our community find both beneficial and
spiritually fulfilling. There are different styles of Sunday morning service that cater for all tastes. We
continue to reach out to families through our ' Sunday IStIl service. This has grown and the number of
children present has increased. We continue to employ a Church and Community Families Worker. Sunday
services are complemented by a more traditional Wednesday morning Holy Communion. In addition, Open
Church continues to provide a quiet space for prayer and a chat over a cup of coffee and cake, and home
groups provide opportunity for bible study, prayer and fellowship in a smaller more informal group setting.
Community Outreach
St Michael's continues to successfully reach out into the community in a variety of ways:
Chatterbox community cafe
Lunchbox community lunch
Begin Well prenatal courses
Chattertots toddler group

Who Let the Dads Out- a new project that commenced September 2023 enabling dads, grandads
and father figures to spend quality time with their children
Children and youth activities, including schools work
Little Big Band
Bell Ringers
Christians Against Poverty Money Coaching
The project to reach out and strengthen the growing housing development in SW Exeter. This is likely
to see significant progress in the coming year.
A fuller report on these groups and other activities is published at the APCM and more details can be found
on our website: www.alphingtonstmichaels.org. Our monthly parish magazine 'Alphington Life" also
continues to be an effective way of keeping the church connected with the wider community and to share
local news. A big thank you to everyone involved.
Mission and Evangelism
Helping those in need is an important demonstration of our faith. The church has two mission partners, the
Barkers with SIM in Pakistan & Asia and ICE (Initiative in Christian Education) doing amazing work in local
schools. In addition, we support several local and national charities via special collections and other
activities. An amazing £5,535 was sent to our mission partners and other charities during 2023.
Deanery Synod 1 31 5
Three members of the PCC sit on the Christianity Deanery Synod. This provides the PCC with a link with the
churches around us and with the Diocese as a whole. It also receives reports from the General Synod.
Financial Review
St Michael's had a good year financially with total reserves under the control of the PCC growing by £34,167
to £149,516. Most of this growth was due to a legacy of £37,966 from Jeane Hambly. Whilst there were no
restrictions attached, it is included as a designated reserve whilst a specific use in her memory is agreed;
There was a small surplus of £3,081 on general reserves leaving £49,027 of general funds. General receipts
grew to £129,229 (2022: £112,024). Whilst regular giving via the Parish Giving Scheme, standing orders,
weekly envelopes and associated gift aid increased slightly, this was supplemented by an increase in one-off
donations, gift day and several successful fundraising events. We are so grateful for the continued generosity
of our church family and community as St Michael's receive no government funding. Sadly, general payments
rose too to £120,823 (2022: £116,871) primarily due to increased energy costs of £13,022 (2022: £5,149),
although these should fall in 2024. Our biggest commitment remains the Diocesan 'Parish Share, at £80,738
(2022: £79,251), our local contribution towards the cost of stipends and housing for all clergy across the
Diocese. The church is also committed to funding the Church and Community Families Worker at a cost of
£9,543 in 2023. currently covered by designated reserves.
Designated reserves ended the year at £93,470 (2022: £62,836), analysed in note 11 to the accounts. These
together with £49,027 of general funds leaves £142,496 of unrestricted reserves carried forward. Whilst this
appears to be a healthy position, we are mindful of the pending tower repairs costs which are likely to be
significant. There are a further £7,019 (2022: £6,567) of restricted funds for specific causes defined by the
donors. There are also £275,484 (2022: £244,746) of restricted endowment funds, analysed in note 10.
These are held by the Exeter Diocese Board of Finance as custodian trustees on behalf of the PCC.
Investment income is available to the PCC to be expended in accordance with the restricted purposes
specified by the original donors.

Reserves Policy
The PCC has resolved to maintain, if possible, a balance on our General (unrestricted) Fund of £22,500, which
equates to three months, unrestricted payments to cover for emergencies that arise from time to time. The
general balance of £49,027 is comfortably in excess. There are also £93,470 of unrestricted reserves
designated towards specific causes. It is the PCC policy to hold surplus funds in an easy access bank deposit
account or low risk CCLA Church of England deposit fund. There are further long term perpetual funds held
by the Exeter Diocese Board of Finance as custodian trustees invested in CCLA Investment Funds.
Church Fabric
The PCC is responsible for maintaining the fabric of the church which is a Grade Il. Listed Building, supported
by a dedicated Fabric Committee. In addition to general repairs and maintenance, there are two matters
worthy of note:
There are ongoing issues with the tower that require significant expenditure to repair. Issues include
masonry falling, pinnacles and other carvings in a poor state, visible cracks and a leaking lead roof at
the end of its life. A structural survey was completed in 2022 as the first step in guiding necessary
works followed by a more detailed survey including a defrass to ensure safety. This identified further
works. A further very detailed survey was undertaken in 2023 to allow the church architect to identify
individual stones that need to be replaced or turned. The architect will now prepare tender
documents and invite suitably experienced contractors to tender for remedial work.
In early 2023 the church entered the 'Bèst Devon Churchyard, competition organized by the
Campaign to Protect Rural England (CPRE). The church was awarded the first prize which reflects the
care with which the churchyard is managed for people and wildlife by a team of volunteers.
Safeguarding
The PCC has complied with the duty under sertion 5 of the Safeguarding and Clergy Discipline Measure 2016
(duty to have regard to House of Bishops, guidance on safeguarding children and vulnerable adults).
Volunteers
The members of the PCC would like to thank all the volunteers who work so tirelessly to make our Church a
lively and vibrant community. Special thanks go to our Churchwardens, Roger Noden and Sue Noden.
Church Attendance and the Electoral Roll
At the end of 2023 there were 144 parishioners on the, Electoral Roll, 102 of whom live within the parish. 8
names were added during the year, and 5 were removed, either because of death or moving away. The,
average Sunday attendance at the 11am Service was 73. This number increased significantly at Easter,
Harvest and Christmas. Those who are unable to attend services in person can participate via Youtube. This
has also enabled those who are not able to attend in pérson, to be part of funeral services.
',il
As well as our regular services, we enable our community to celebrate and thank God at the milestones of
the journey through life. There have been 6 baptisms, 2 weddings and 5 funerals during the year.
There is a busy Pastoral Group, who undertake home visits and meet to pray for those who need support.
The Rertor and lay ministry team visit parishioners to give them Communion in their own homes or care
homes.
Structure, Governance and Management
The method of appointment of PCC members is set out in the Church Representation Rules. The Council
comprises the Incumbent (Rector), the Churchwardens, the Licensed Lay Ministers, those elected to the
Deanery Synod, and other members who are elected at the Annual Parochial Church Meeting by those on
the Elertoral Roll. Members of the congregation are always encouraged to join the Electoral Roll, and to
consider standing for election to the PCC.

The PCC members (as charity trustees) are responsible for making decisions on all matters of general concern
and importance to the parish, including all financial matters. The full PCC met four times during the year,
with an average level of attendance of 83%. Given its wide responsibilities, the PCC has set up a number of
sub committees, each dealing with a particular aspect of parish life. These include the Standing Committee,
Communications, Fabric, Finance, and Children, Youth & Families Management Committee. Each reports to
the full PCC.
Administrative Inforniation
St Michael & All Angels Church is situated at Rectory Drive, Alphington, Exeter, EX2 8XJ and is part of the
Christianity Deanery in the Diocese of Exeter within the Church of England. The PCC is a body corporate (PCC
Powers Measure 1956, and the Church Representation Rules 2006). In 2022 the PCC of St Michael and All
Angels Alphington became a separate registered charity (Registered Charity No. 1200412) as total receipts
exceed £IOOk.
PCC members who have served from 1st January 2023 until the date this report was approved were:
Ex Officio
The Incumbent
Curate
The Re¢d Mike Partridge
, The Rewd Adrian Butland
Chair
Churchwardens
Mr Roger Noden
Mrs Sue Noden >',Yl -.B,'
Vice Chair
Deanery Synod Reps
Mr Anthony Cummings
Mr Alan Douglas from 29th March 2023"
Miss Sarah Ellery to 28th March 2023
Mrs Juliet Meadowcroft ,
Licensed Lay Minister
nominated by the PCC
Jr
Elected Members
2021-2024
Mrs Ruth Ramsbottom
Mrs Joy Littlefair
Mrs Julia Tooth,. ..
Miss Deborah Philpott
Miss Kathryn Rowden
Mrs Marion Andrews
Mrs Carolyn Bull
Mr Paul Ramsbottom
Mr Brian Willcocks
Mrs Karen Brooks ,,
Miss Jacqui Edwards
Miss Christine Hawkins
Mrs Sue Western
2022-2025
Honorary Treasurer
2023-2026
The Annual Rep
was approved by the PCC on 20th March 2024 and signed on i
ehalf by
Revd Michael Partridge (Chair)
Mr Paul Ramsbottom (Honorary Treasurer)

CHARITY COMMISSION
FOR ENGLAND AND WALES
Independent examiner's
report on the accounts
Independent Examiner's Report ,.
Report to the trustees of
The Parochial Church Council of St Michael & All Angels Alphington
On accounts for'the year
ended
31st De￿mber 2023
Charity no
(if any)
1200412
Set out on pages
7-11
Respective The members of the PCC (the charity trustees) are responsible for the
responsibilities of preparation of the accounts. The PCC consider that an audit is not required
trustees and examiner for this year under section 144 of the Charities Act 2011 (the Charities Act)
and that an independent examination is needed.
As examiner it is my responsibility to:
examine the accounts under section 145 of the Charities Act,
to follow the prO￿dureS laid down in the general Directions given by the
Charity Commission (under section 145(5)(b) of the Charities Act, and
to state whether particular matters have come to my attention.
191
Basis of independent My examination was carried out in accordance with general Directions given ,
examiner's statement by the Charity Commission. An examination includes a review of the
accounting records kept by the charty and a comparison of the accounts
presented with those records. It also includes consideration of any unusual
items or disclosures in the accounts and seeking explanations from the
trustees concerning any such matters. The prO￿dureS undertaken do not
provide all the eviden￿ that would be required in an audit, and
consequently no opinion is given as to whether the accounts present a Irue
and fairf view and the report is limited to those matters set out in the
statement below.
Independent In connection with my examination, no material matters have come to my
examinerfs statement attention which gives me cause to believe that in, any material respect:
accounting records were not kept in accordan￿ with section 130 of
the Charities Act or
the accounts do not accord with the accounting records.
I 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.
Signed:
Date:
20 March 2024
Name:
Steve Muncer
Relevant professional
qualification(s) or body:
Fellow of the Chartered Institute of Certified Accountants (FCCA)
Address:
5 Chestnut Court, Alphington, Exeter. EX2 8XY

THE PCC OF STMICHAEL & ALL ANGELS ALPHINGTON (Registered Charity No. 1200412)
FINANCIAL STATEMENTS- Year ended 31st December 2023
RECEIPTS AND PAYMENT ACCOUNT
Unreslricted
General
Designated
Funds
Funds
Restrlcted
Funds
TOTAL
2023
TOTAL
2022
Note
RECEIPTS
Voluntary Receipts
Regular Giving
Other Voluntary Receipts
76.055
17.820
4.652
37,966
651
1.166
81.359
56,952
70.809
15,243
Activities for Generating funds
10.557
1.610
170
12.337
8.301
Income from Church activities
19.224
233
19,457
19,067
Income from Investments
1.747
1,747
496
Other Receipts
3.826
350
4,176
6.863
Totsl Recelpts
129,229
44,229
2,570
176.028
120,779
PAYMENTS
Cost of generating funds
1.699
1.699
837
Church activitles
120.823
13.596
1,960
136.378
131.281
Other costs
3.626
158
3.783
6.810
Total payments
126.148
13,596
1117
141.861
138,928
EXCESS OF RECEIPTS OVER PAYMENTS
3.081
30.633
452
34.167
(18.149)
Transfers between funds
Excess of receipts over payments (after transfers)
3.081
30.633
452
34.167
(18,149)
Net movement in funds
3.081
30,633
452
34.167
(18.149)
RECONCILIATION OF FUNDS
Total funds brought forward at 1 January
45,946
62,836
6.566
115,348
133,497
TOTAL FUNDS CARRIED FORWARD
11
£49.027
£93.470
£7,019
£149,516
£115.348

THE PCC OF ST MICHAEL & ALL ANGELS ALPHINGTON (Registered Charity No. 1200412)
FINANCIAL STATEMENTS
STATEMENTOF ASSETS AND LIABIUTIES
AS AT31st DECEMBER 2023
Unrestricted
General
Designated
Funds
Funds
Restricted
Funds
TOTAL
2023
TOTAL
2022
Nole
INVESTMENTS (Endowment Funds)
CBF Investment Fund Leonard Mrtchell
CBF Investment Fund Accumulatiro Leonard Mrtchell
CBF Investment Fund IAiss M Mrtchell
CBF Investment Fund Mrs C Wippell
10
10
10
10
256,950
10.689
5.335
2,509
256.950
10.689
5.335
2,509
228.093
9.489
4,872
2,292
£0
£0
£275.484
£275,484
£244.746
MONETARY ASSETS (underthe control ofthe PCC)
Nat West Bank current account
Nat West Business Reserve Account
CBF Church of England Deposrt Fund
210
29,306
19,511
£49.027
210
29,306
120.000
£149,516
100
115,248
93.470
£93,470
7,019
£7.019
11
£115.348
Debtors
Grft aid claim April to December 2023
GASDS claim Apnl to December 2023
5.873
1,902
7,775
5.873
1.902
7.775
6,381
1.766
8.147
Liabilities
Outstanding cheques not presented to Bank
Notes:
The financial statements of the PCC have been prepared in accordance wrth the Church Accounting Regulations 2006 using the
receipts and payments basis.
The Investments (endowment funds) are held by the Exeter Diocese Board of Finance (EDBF) as custodian trustees on behalf of the
PCC. A full analysis and explanation of these funds is included in note 10 below.
Assets recognised but not valued In the Statement of Assets and Liabilrties include moveable church fumishings and other equipment
held by the church wardens on special trust for the PCC and which require a faculty for disposal.
b)
Approved by the PCC on 20 March 2024 and slgned on its behalf by:
Rev'd Mochael Partrld
(Chalr)
Paul Ramsbottom (Treasurer)

THE PCC OF ST MICHAEL & ALL ANGELS ALPHINGTON (Registered Charity No. 1200412)
NOTES TO THE FINANCIAL STATEMENTS- Year ended 31st December 2023
Unrestrlcted
General
t)esignaled
Funds
Funds
Restrlcted
Funds
TOTAL
2023
TOTAL
2022
Regular glving
Tax efficient Flanned gThing DD. FWO envelopes. PGS & GAYE
Other ￿anned gmng FWO ErNelopes. DD'S
Collections at semces Cash & card
Regular Gmng Ch￿ren & Families Worker. DD & PGS
Gth ￿'d reccwefed
49.474
1,784
6.245
49,474
1.784
6.245
3.921
19,935
81,359
45.215
1.991
4.832
3.403
15.368
70.809
3.921
731
4.652
18,552
76.055
651
651
Other voluntary reeelpts
Non-recumng donations
Non4ecurnng donations - Building Fund (Incl Openfeach flag contnbution)
Annual Gfft Day (incl Grft Day Fayre)
ECC Grant - Cemetery
Olher Grants
sted Places of Worship Grant Scheme - VAT Refund
Legacies
9.111
9.111
1,166
7,335
700
298
375
37.966
56,952
4.034
2.505
6,740
350
1.390
224
1,166
7.335
700
375
37.966
37.966
17,820
1.166
15,243
Activitles for generating funds
Fund Raising - LunchBox
Fund Raising Plant Sale
s￿n9 Fayre & table top
Summer fayre & grand draw
Christmas Fayre
Hafvest Supper
Other Fund Raising incl. Church Sales
Chattertols income
Upkeep of seNces
Fund Raising - Be￿n Well
Fund Raising - Bell Fund
2,986
111
2.986
1.093
1.016
2.360
1.533
782
240
2,342
1.006
1,093
1,016
2.360
1,533
782
240
1.975
1.004
95
469
335
900
175
8,301
546
514
514
170
12.337
170
170
10.557
1.610
Income from church activities
Statutory fees - weddings, funerals. etc.
Church magazine a(fverts
Church magazine sales
Photocopier income
Mission Partnefs collections incl Lent Lunches
Other Charrty collections
CAP Project
Church Bookn"ngs
4,586
5,533
2,445
790
1.768
4.586
5.533
1445
790
1.768
5,401
5.966
2,411
568
Iiii_
3,620
3,620
233
3.318
178
282
19,067
233
19,224
233
19.457
Income from investments
Interest and dmdends
1,747
1.747
1.747
1.747
496
496
Other recelpts
ECC Grant - Welcome Pack Group (New development)
CPRE Pnze - Devon's Best Churchyard
Contra Credrts
Contra Fees
350
350
200
1.291
2,335
4,176
500
200
12
12
2.928
3.435
6.863
2.335
3,826
350

THE PCC OF ST MICHAEL & ALL ANGELS ALPHINGTON (Registered Charity No. 1200412)
NOTES TO THE FINANCIAL STATEMENTS (CONT.)
Unrestrlcted
General
Deslgnated
Funds
Funds
Restricted
Funds
TOTAL
2023
TOTAL
2022
Cost of generating funds
Grand draw ￿ZeS
Cost of LunchBox
Other Fund raising costs
500
998
201
1,699
998
201
1,699
837
837
Church activlties
Diocesan pansh share
Clergy expenses
Organisl
Salary, pension & Nl Costs - Church & Community Worker
Children. families & youth work costs
Chattertots costs
Begin Well costs
Church insurance
Church utility costs incl. gas, electncity & water
Upkeep of seNces
Church wnning exps incl. tel. txoadband & websrte
Other Parish costs incl. Reader training
Coper (ental & copwng costs
Stationery and other magazine costs incl. paper
Examination of annual accounts
Chuich repairs & maintenance
Churchyard & Cemetery upkeep
Installation of Flagpole
Lychgate refurkn"shment
Tower repairs
Quinquenial survey (archrtect)
Wheatley Chapel Storage
Bell Fund expenditure
CAP Project Costs
Other restncted expenditure
Mission gmng and Charity donations
80.738
736
527
80,738
736
527
9,342
201
916
596
6.082
13.022
2,159
1,180
658
2.625
1.227
125
4.565
79,251
527
1.025
2.667
449
278
769
5.658
5.149
2.243
1.301
609
2.563
891
125
2,615
1.505
41
14,985
2.292
830
9.342
201
916
5%
6,082
13,022
2,159
1,180
658
2,625
1,227
125
4,565
957
957
775
714
775
714
1.766
1.766
100
131
100
632
69
5,535
120,823
5,535
136.378
4.808
131.281
13,596
1.960
Other costs
ECC Grant Welcome Pack Group expenditure (New development)
Contra Credits
Contra Fees
158
158
1,291
2,335
3.783
447
2,928
3,435
6,810
12
12
1,291
2,335
3,626
158
10

THE PCC OF ST MICHAEL & ALL ANGELS ALPHINGTON (Registered Charity No. 1200412)
NOTES TO THE FINANCIAL STATEMENTS (CONT.)
10.
Investrn•nts (Endowment Funds)
Endowment funds held ty the Exeter Diocese Board of Fmance (EDBF) as custodian trustees on behalf of the PCC They afe perpetual In natufe with
the mstmerrt Income available to the PCC to be expended In accordance wrth the wrposes specthed by the onginal donors IrNeslments afe carried
at market value. analysed as follows.
Market value
1stJan 23
Additlonl
(Disposa
Change In
mkt value
Market value
31si Dec 23
Unrts
Leonard Mrtchell Memonal Fund - CCLA ITNestment Income
Leonard Mrtchell Memonal Fund - CCLA Accu￿￿lation Investment
Miss Minnie Milchell Trust - CCLA IrNestment Income
Mrs Clara Wippell legacy - CCLA IrNestment Income
11367
179
236
228.093
7,210
21,647
256,950
EllfE
1.200
463
217
23.528
10.689
5.335
2.509
275.484
4872
2292
244,746
7.210
Leonard Mitchell Memorial Fund
This is an expendable endowment. wth unused mcome accumulaled for later use The donof requested that the Income be used.
- to assist a membef of the church choir (undef the age of 14) wrth the expenses of attending the Chonsters School of Exeter Cathedral. or
- to assist ￿th the expenses of training a wospectNe Ordinand vtho is cesident in the pansh (or whose parents are resident in the pansh). or
rf for any reason the caFXtal and income cannot lathjlly be applied for the weceding purposes. rt Is to be used for -such religious wrFoses in the
pansh that the trustees think fit- ￿th a wish that they apply the sarne in the maintenance of the stwcture of the pansh church.
Miss Minnie Mitchell Fund
A permanent endowment the income from which can be apF4ied in keepng the graveyard. lychgate. aher ￿lS and altar cross in good Older and repair
subject to certain gr￿S being maintained. The captal is to be retained and cannot be spent.
Mrs Clara Wippell legacy
A pemianent endowment. the income from which is used for the maintenance of the gr￿eyard womded the gr￿slone$ of Mrs Wippell and her
husband afe kem In good order and repair. The caprtal is to be retained and cannot be spent.
11.
Analysis of Funds
Funds at
1st Jan 23
Total
Recei
Tota I
ments
Funds at
31st Dec 23
Transfers
Unrestr7Cted Funds."
General Funds
45.946
129229
(126,148)
49.027
Dwgnated Funds:
Pam Jackson Legacy - Tower repairs
Jeanne Hambly Legacy - tbc
Cooper Legacy - Children. families and youth work
Other contnbutions ~ Children. Families and Youth Work
Chattertots
Be￿n Well
Total Unrestricted Funds
45406
(2,541)
41865
37.966
0.00
11.577
37.%6
8618
7849
360
602
108.781
18.618)
(925)
(916)
(5%)
(139.743)
4652
514
173.458
521
142.496
Restricted Funds:
Outreach fund
Bell fund
CAP Pfojecl
ECC Welcome Pack Group
Building Fund
Faknc fund
FlagF4)le fvnd
Total Restrlcted Funds
1213
158)
(100)
1131)
1.155
4.618
237
170
259
109
11111
350
1791
1158)
11.671)
276
733
613
6.567
2.570
(1117
7.019
TOTAL FUNDS under the control of the PCC
115.348
176,028
(141,861)
149.516
12.
Contra Fees and Credits
Contra fees relate to additional charges at weddings. funerals and intennents including vérger. sexton. organist and ringers fees. The PCC receNes the
full fee and passes them onto the relwdnt PeO￿e. onty retaining the statutory fees.
Contra credrts are colleclions banked that do not felate directty to church actmties, so are passed on in fijll to the relLYant organisationl person. This
includes funeral collections where the family selects the chanty.
11