Examiner's Report

Independent Examiner’s report to the Parochial Church Council of St Peter's Church, Heversham

I report on the accounts for the year ended 31 December 2016 which are set out as attached

Respective responsibilities of the PCC and the examiner

The  PCC Officers are responsible for the preparation of the accounts. The PCC Officers consider that an audit is not 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 responsibility to:

  • examine the accounts under section 145 of the 2011 Act;
  • follow the procedures laid down in the general Directions given by the Charity Commission under section 145 (5) (b) of the 2011 Act; and
  • state whether particular matters have come to my attention.

Basis of independent examiner’s report

My examination was carried out in accordance with 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 with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the Officers concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.

Independent examiner’s statement

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

  • which gives me reasonable cause to believe that in, any material respect, the requirements:
    • to keep accounting records in accordance with section 130 of the 2011 Act; and
    • to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act

have not been met; or

  • to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Peter Tomkins
Plumtree House
Heversham

7 April 2017