For this reason, while it is legally a separate document from the financial statements, the Annual Report and accounts (including the independent examiner/audit report) should always be presented together in the same publication. It will review the past year and link financial plans to the vision for the future. It puts all the PCC's financial statements into perspective and relates them to the wider life of the church.
The preparation of a written Annual Report, like the preparation of the financial statements, is the joint responsibility of the whole PCC.
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