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I've finished but the parsing of the last two eludes me:
23A Embezzle money previously gathered by church collection (8) ?E?U?A?E seems to be peculate?
21D Children - that's sons not daughters - get smack (4) ?I?S.
Looks like kids but no idea of parsing.
Any help appreciated.

21d KISS

Money previously : ecu (now euro)
Church collection : plate

Peculate

Thanks, Eirlys. Yes, I see Kiss now. Should have got that as it was a repetitive theme. Still, I am learning!