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 2007, 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 2007

 

 

                                                                    Note                            2007                2006

                                                                                                           £                      £

 

FUNDS
Restricted

                 Blackheath                                        1                             21,156              27,168

                 Cemetery extension B Cook               2                             25,425              24,027

                 Special Needs                                    3                               4,358                3,111

                 Lawnsmead Capital                           4                            350,000            350,000

                                                                                                                                         

 

                                                                                                      400,939            404,306

                                                                                                                                         

 

Unrestricted

                 Rosemary Wedgwood legacy             5                             59,703              56,585

                 Fabric Maintenance                           6                               7,322              15,927

                 Outward Giving                                 7                               2,552                1,054

                 Fete                                                  8                                  795                      -

                 General                                                                            40,594              34,581

                                                                                                                                         

 

                                                                                                      110,966            108,147

                                                                                                                                         

 

TOTAL FUNDS                                                                            511,905            512,453

                                                                                                                                         


WONERSH WITH BLACKHEATH PAROCHIAL CHURCH COUNCIL

 

BALANCE SHEET

 

STATEMENT OF FUNDS AND NET ASSETS AT 31 DECEMBER 2007

 

 

                                                                             Note                  2007                2006

                                                                                                           £                      £

 

 

FIXED ASSETS

Tangible fixed assets                                                    4                  350,000            350,000

CBF Church of England investment at market value                            11,011              10,823

                                                                                                                                         

 

                                                                                                      361,011            360,823

                                                                                                                                         

 

LONG TERM LOAN

Loan relating to Wonersh village shop                         9                       1,600                1,800

                                                                                                                                         

 

 

CURRENT ASSETS

Debtors and prepayments                                                                    1,809                5,193

Tax recoverable                                                                                23,688              18,498

CBF Church of England short term deposits                                       114,786            129,541

Cash at bank                                                                                     21,509              18,726

                                                                                                                                         

 

                                                                                                       161,792            171,958

 

 

LIABILITIES FALLING DUE WITHIN ONE YEAR

Creditors and accruals                                                                       12,498              22,128

                                                                                                                                         

 

 

NET CURRENT ASSETS                                                             149,294            149,830

                                                                                                                                         

 

 

NET ASSETS                                                                                511,905            512,453

                                                                                                                                         

 

 

 

 

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

REVD IAN SCOTT-THOMPSON                                         ANTHONY PRATT

Chairman                                                                                 Hon Treasurer

 

……….……………………..…

                                                    Date

 


WONERSH WITH BLACKHEATH PAROCHIAL CHURCH COUNCIL

 

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31 DECEMBER 2007

 

 

 

Restricted

Blackheath

Restricted

Wonersh

Unrestricted

Wonersh

 

2007

Total

 

2006

Total

 

                £

              £

              £

            £

 

            £

INCOMING RESOURCES

 

 

 

 

 

 

 

 

 

 

 

 

 

Voluntary incoming resource

 

 

 

 

 

 

 

 

 

 

 

 

 

Gift Aid donations

9,036

1,400

127,030

137,466

 

120,326

Income tax recoverable

2,549

197

35,923

38,669

 

34,757

Collections, donations and legacies

2,773

 

15,918

18,691

 

25,366

 

 

 

 

 

 

 

 

14,358

1,597

178,871

194,826

 

180,449

Incoming resources from operating activities

 

 

 

 

 

 

 

Lawnsmead Hall and Selwyn Room lettings

 

 

7,979

7,979

 

7,921

PCC and churchyard fees

467

 

3,571

4,038

 

3,411

Fund Raising

363

 

1,192

1,555

 

450

Magazine advertising and sundry income

 

 

2,493

2,493

 

1,842

 

830

 

15,235

16,065

 

13,624

Investment activities

 

 

 

 

 

 

 

Interest received

1,135

1,398

5,278

7,811

 

7,286

Increase in value of CBF investments

188

 

 

188

 

1,021

 

1,323

1,398

5,278

7,999