INDEPENDENT EXAMINER’S REPORT

TO THE PCC OF WONERSH WITH BLACKHEATH

 

This report on the accounts of the PCC for the year ended 31 December 2006, which are set out on pages 1 to 18 is in respect of an examination carried out under Regulation 3(3) of the Church Accounting Regulations 1997 to 2001 (‘the Regulations’) and s.43 of the Charities Act 1993 (‘the Act).

 

RESPECTIVE RESPONSIBILITIES OF THE PCC AND THE EXAMINER

 

As members of the PCC you are responsible for the preparation of the accounts; you consider that the audit requirement of Regulation 3(3) and section 43(2) of the Act do not apply.  It is my responsibility to issue this report on those accounts in accordance with the terms of Regulation 25.

 

BASIS OF THIS REPORT

 

My examination was carried out in accordance with the General Directions given by the Charity Commission under section 43(7)(b) of the Act and to be found in the Church guidance, 2001 edition, issued by the Finance Division of the Archbishops’ Council.  That examination includes a review of the accounting records kept by the PCC and a comparison of the accounts with those records.  It also includes considering any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters.  The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.

 

INDEPENDENT EXAMINER’S STATEMENT

 

In connection with my examination, no matter has come to my attention:

 

(1)               which gives me reasonable cause to believe that in any material respect the requirements

 

·        to keep accounting records in accordance with section 41 of the Act; and

 

·        to prepare accounts which accord with the accounting records and comply with the requirements of the Act and the Regulations have not been 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.

 

 

 

……………………….…

 

N J T GRAY  BSC ACA

 

 

 

Date ………………….…

 

 

 

WONERSH WITH BLACKHEATH PAROCHIAL CHURCH COUNCIL                             

 

BALANCE SHEET

 

STATEMENT OF FUNDS AND NET ASSETS AT 31 DECEMBER 2006

 

 

                                                                    Note                            2006                2005

                                                                                                           £                      £

 

FUNDS
Restricted

                 Blackheath                                        1                             27,168              23,104

                 Cemetery extension B Cook               2                             24,027              22,907

                 Special Needs                                    3                               3,111                  538

                 Lawnsmead Capital                           4                            350,000            350,000

                                                                                                                                         

 

                                                                                                      404,306            396,549

                                                                                                                                         

 

Unrestricted

                 Rosemary Wedgwood legacy             5                             56,585              54,087

                 Fabric Maintenance                           6                             15,927              38,161

                 Outward Giving                                 7                               1,054                1,792

                 Auction of Promises                           8                                      -                2,962

                 Designated Gift                                  9                                      -                      -

                 General                                                                            34,581              35,656

                                                                                                                                         

 

                                                                                                      108,147            132,658

                                                                                                                                         

 

TOTAL FUNDS                                                                            512,453            529,207

                                                                                                                                         


WONERSH WITH BLACKHEATH PAROCHIAL CHURCH COUNCIL

 

BALANCE SHEET

 

STATEMENT OF FUNDS AND NET ASSETS AT 31 DECEMBER 2006

 

 

                                                                             Note                  2006                2005

                                                                                                           £                      £

 

 

FIXED ASSETS

Tangible fixed assets                                                    4                  350,000            350,000

CBF Church of England investment at market value                            10,823                9,802

                                                                                                                                         

 

                                                                                                      360,823            359,802

                                                                                                                                         

 

LONG TERM LOAN

Loan relating to Wonersh village shop                         10                     1,800                2,000

                                                                                                                                         

 

 

CURRENT ASSETS

Debtors and prepayments                                                                    5,193                4,457

Tax recoverable                                                                                18,498              14,481

CBF Church of England short term deposits                                      129,541            154,171

Cash at bank                                                                                     18,726                5,365

                                                                                                                                         

 

                                                                                                      171,958            178,474

 

 

LIABILITIES FALLING DUE WITHIN ONE YEAR

Creditors and accruals                                                                       22,128              11,069

                                                                                                                                         

 

 

NET CURRENT ASSETS                                                            149,830            167,405

                                                                                                                                         

 

 

NET ASSETS                                                                                512,453            529,207

                                                                                                                                         

 

 

 

 

……………………………………                                            …………………………….

REVD IAN SCOTT-THOMPSON                                         SUSAN DOWN

Chairman                                                                                 Hon Treasurer

 

……….……………………..…

                                                    Date

 


WONERSH WITH BLACKHEATH PAROCHIAL CHURCH COUNCIL

 

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31 DECEMBER 2006

 

 

 

Restricted

Blackheath

Restricted

Wonersh

Unrestricted

Wonersh

 

2006

Total

 

2005

Total

 

                £

              £

              £

            £

 

            £

INCOMING RESOURCES

 

 

 

 

 

 

 

 

 

 

 

 

 

Voluntary incoming resource

 

 

 

 

 

 

 

 

 

 

 

 

 

Gift Aid donations

7,668

2,350

110,308

120,326

 

130,515

Income tax recoverable

2,935

663

31,159

34,757

 

36,847

Collections, donations and legacies

6,241

 

19,125

25,366

 

49,950

 

 

 

 

 

 

 

 

16,844

3,013

160,592

180,449

 

217,312

Incoming resources from operating activities

 

 

 

 

 

 

 

Lawnsmead Hall and Selwyn Room lettings

 

 

7,921

7,921

 

6,007

PCC and churchyard fees

435

 

2,976

3,411

 

4,661

Fund Raising

450

 

 

450

 

2,281

Magazine advertising and sundry income

 

 

1,842

1,842

 

2,060

 

885

 

12,739

13,624

 

15,009

Investment activities

 

 

 

 

 

 

 

Interest received

959

1,120

5,207

7,286

 

6,614

Increase in value of CBF investments

1,021

 

 

1,021

 

1,320

 

1,980

1,120

5,207

8,307

 

7,934