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2025-12-31-accounts

REGISTERED COMPANY NUMBER: 02639507 (England and Wales) REGISTERED CHARITY NUMBER: 1040455

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

BATH MOZARTFEST LIMITED

Barber & Company A trading name of PCM Accounting Limited 2 Jardine House Harrovian Business Village Bessborough Road Harrow Middlesex HA1 3EX

BATH MOZARTFEST LIMITED

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

Page
Report of the Trustees 1 to 3
Independent Examiner's Report 4
Statement of Financial Activities 5
Balance Sheet 6 to 7
Cash Flow Statement 8
Notes to the Cash Flow Statement 9
Notes to the Financial Statements 10 to 16
Detailed Statement of Financial Activities 17

BATH MOZARTFEST LIMITED

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2025

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 December 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

The Arts sector is having a particularly challenging time across the board. There is no possibility of any public funding and grants are unlikely for specific festivals such as Bath Mozartfest and Bachfest, and the corporate sector - always modest and with many demands upon it in the Bath area - sees organisations competing for the same dwindling pools of money as businesses squeeze their budgets.

Both Bath Mozartfest and Bachfest have traditionally benefitted from the support of private individuals through various patronage schemes and, after ticket sales, this continues to represent the bulk of income. Fundraising has though been hit by rising costs and economic uncertainty. Some of the festivals' supporters are elderly and their support will have a limited timescale, and many others are retired and living on fixed incomes and have been impacted by volatile financial markets and rising costs, and so are attending fewer concerts or may be unable to donate as generously as previously. There is also increasing pressure from other local festivals and events. This year has also seen unique challenges in that, having agreed a succession plan for the two festivals' long-serving artistic director, and appointed a new incumbent, very sadly the former died before her proposed departure date at the end of the November 2025 Mozartfest. The Chairman and Board would like to pay tribute to Amelia Freedman, CBE, who had been a truly outstanding artistic director of Bath Mozartfest for more than 30 continuous years, and for Bath Bachfest since its inception. She is owed an enormous debt of gratitude and is much missed by the board, staff, volunteers and audiences.

More positively, Adrian Brendel has been appointed artistic director and took up this role officially in December 2025 although had been assisting prior to this date. Adrian is well known to Bath audiences as a cellist and a member of the Nash Ensemble and, in addition to building on Amelia's legacy, he has exciting plans, including appealing to younger and wider audiences.

This change has incurred some one-off expenses in payment of additional fees to the in-coming and out-going artistic directors. In addition, costs have risen across the board particularly in relation to artists fees and festival production expenses, although the small management ream works hard to keep these to a minimum. Net gains on investment capital have off-set some of these increases.

A further concern has been the continuing closure of Bath's Assembly Rooms for refurbishment. A re-opening date has still not been confirmed, or even if the building will be available for concerts, or what future costs might be if so.

So, it has been a challenging year, with some continuing uncertainty, but two good festivals were produced, with deficits less than predicted, and robust future plans firmly in place.

FINANCIAL REVIEW

Principal funding sources

The charity's principal funding sources are from ticket sales, sponsorship and donations.

Reserves policy

The trustees are conscious of the need to ensure the continued viability of the company and with the continued support of their sponsors, they believe that the company has sufficient financial backing to enable it to continue for the foreseeable future. They also consider that the reserves as at 31 December 2024 were at an appropriate level.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, The Memorandum and Articles of Association, and constitutes a limited liability company, limited by guarantee, as defined by the Companies Act 2006.

Page 1

BATH MOZARTFEST LIMITED

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT

Status of the Trustees

The trustees of the charity are also the directors of the company for the purposes of the relevant charity and company law and in accordance with the Memorandum and Articles of Association.

The Memorandum and Articles of Association, as approved by the Charity Commission, decrees that the Board shall comprise a minimum of two members with no maximum number. All Board members are elected by the existing Board, taking into consideration their professional experience and knowledge of classical music. No formal induction or training is given to new trustees, but they are given an introduction to the work of the Company and provided with the information they need to fulfil their roles which includes information concerning their duty as trustees and an insight into charity law. In addition they are required to sign a letter confirming their support for the objects of the company. Each director/trustee is appointed by the Board to serve for a period of three years after which he/she may seek re-election.

Organisational structure

The day to day administration and other operational Company matters are delegated to a team of specialist professionals supported by members of the Board. Periodic reports are provided to the Board for review and action as required.

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. The Board has conducted a review of the major risks to which the charity is exposed and where appropriate has ensured that procedures and systems are in place to mitigate such risks.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number

02639507 (England and Wales)

Registered Charity number

1040455

Registered office

4 Queen Street Bath BA1 1HE

Trustees

Sir David Bell C Allanson-Bailey T Osborne P Roper A Woodroffe Lieutenant General Sir R Cordy-Simpson (resigned 27.3.2025) Professor R Wendorf N Isherwood R Lovell W Lacey (appointed 27.3.2025)

Company Secretary

C Jones

Page 2

BATH MOZARTFEST LIMITED

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2025

REFERENCE AND ADMINISTRATIVE DETAILS Independent Examiner

Christopher Horsley FCA Barber & Company A trading name of PCM Accounting Limited 2 Jardine House Harrovian Business Village Bessborough Road Harrow Middlesex HA1 3EX

Principal Bankers

HSBC Bank plc, 41 Southgate, Bath, BA1 1TN

Approved by order of the board of trustees on ............................................. and signed on its behalf by:

........................................................................ D Bell - Trustee

Page 3

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BATH MOZARTFEST LIMITED

Independent examiner's report to the trustees of Bath Mozartfest Limited ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2025.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Christopher Horsley FCA

Barber & Company A trading name of PCM Accounting Limited 2 Jardine House Harrovian Business Village Bessborough Road Harrow Middlesex HA1 3EX

Date: .............................................

Page 4

BATH MOZARTFEST LIMITED

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2025

Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
172,999
Charitable activities
4
Classical music festivals
210,745
Investment income
3
12,093
Total
395,837
EXPENDITURE ON
Raising funds
5
20,748
Charitable activities
6
Classical music festivals
418,282
Other administration costs
8
20,334
Total
459,364
Net gains on investments
25,166
NET INCOME/(EXPENDITURE)
(38,361)
Transfers between funds
14
10,000
Net movement in funds
(28,361)
RECONCILIATION OF FUNDS
Total funds brought forward
317,314
TOTAL FUNDS CARRIED FORWARD
288,953
Restricted
fund
£
709
-
-
709
-
-
-
-
-
709
(10,000)
(9,291)
89,198
79,907
31.12.25
31.12.24
Total
Total
funds
funds
£
£
173,708
177,958
210,745
205,854
12,093
15,635
396,546
399,447
20,748
20,224
418,282
373,987
20,334
20,174
459,364
414,385
25,166
18,008
(37,652)
3,070
-
-
(37,652)
3,070
406,512
403,442
368,860
406,512
31.12.25
31.12.24
Total
Total
funds
funds
£
£
173,708
177,958
210,745
205,854
12,093
15,635
396,546
399,447
20,748
20,224
418,282
373,987
20,334
20,174
459,364
414,385
25,166
18,008
(37,652)
3,070
-
-
(37,652)
3,070
406,512
403,442
368,860
406,512
399,447
20,224
373,987
20,174
414,385
18,008
3,070
-
3,070
403,442
406,512

The notes form part of these financial statements

Page 5

BATH MOZARTFEST LIMITED

BALANCE SHEET 31 DECEMBER 2025

Unrestricted
fund
Notes
£
FIXED ASSETS
Investments
11
287,613
CURRENT ASSETS
Debtors
12
32,024
Cash at bank
37,104
69,128
CREDITORS
Amounts falling due within one year
13
(67,788)
NET CURRENT ASSETS
1,340
TOTAL ASSETS LESS CURRENT
LIABILITIES
288,953
NET ASSETS
288,953
FUNDS
14
Unrestricted funds
Restricted funds
TOTAL FUNDS
Restricted
fund
£
-
-
79,907
79,907
-
79,907
79,907
79,907
31.12.25
Total
funds
£
287,613
32,024
117,011
149,035
(67,788)
81,247
368,860
368,860
288,953
79,907
368,860
31.12.24
Total
funds
£
330,079
41,866
59,029
100,895
(24,462)
76,433
406,512
406,512
317,314
89,198
406,512

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

The notes form part of these financial statements

Page 6

continued...

BATH MOZARTFEST LIMITED

BALANCE SHEET - continued 31 DECEMBER 2025

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:

............................................. D Bell - Trustee

The notes form part of these financial statements

Page 7

BATH MOZARTFEST LIMITED

CASH FLOW STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2025

Notes
Cash flows from operating activities
Cash generated from operations
1
Net cash used in operating activities
Cash flows from investing activities
Sale of fixed asset investments
Net cash provided by investing activities
Change in cash and cash equivalents in
the reporting period
Cash and cash equivalents at the
beginning of the reporting period
Cash and cash equivalents at the end of
the reporting period
31.12.25
£
(7,018)
(7,018)
65,000
65,000
57,982
59,029
117,011
31.12.24
£
(52,085)
(52,085)
-
-
(52,085)
111,114
59,029

The notes form part of these financial statements

Page 8

BATH MOZARTFEST LIMITED

NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2025

1. RECONCILIATION OF NET (EXPENDITURE)/INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES

OPERATING ACTIVITIES
31.12.25 31.12.24
£ £
Net (expenditure)/income for the reporting period (as per the
Statement of Financial Activities) (37,652) 3,070
Adjustments for:
Gain on investments (25,166) (18,008)
Decrease/(increase) in debtors 9,842 (22,680)
Increase/(decrease) in creditors 45,958 (14,467)
Net cash used in operations (7,018) (52,085)

2. ANALYSIS OF CHANGES IN NET FUNDS

At 1.1.25 Cash flow At 31.12.25
£ £ £
Net cash
Cash at bank 59,029 57,982 117,011
59,029 57,982 117,011
Total 59,029 57,982 117,011

The notes form part of these financial statements

Page 9

BATH MOZARTFEST LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

1. ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value, as modified by the revaluation of certain assets.

INCOME

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

EXPENDITURE

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

TAXATION

The charity is exempt from corporation tax on its charitable activities.

FUND ACCOUNTING

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

FIXED ASSET INVESTMENTS

Fixed asset investments are shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in the Statement of Financial Activities.

2. DONATIONS AND LEGACIES

Mozartfest Society and donations
Sponsorship and grants
31.12.25
£
84,139
89,569
173,708
31.12.24
£
81,427
96,531
177,958

continued...

Page 10

BATH MOZARTFEST LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2025

3.
INVESTMENT INCOME
Dividend and interest income
4.
INCOME FROM CHARITABLE ACTIVITIES
Activity
Ticket sales
Classical music festivals
Other festival income
Classical music festivals
5.
RAISING FUNDS
RAISING DONATIONS AND LEGACIES
Sponsorship and donations
6.
CHARITABLE ACTIVITIES COSTS
Classical music festivals
7.
DIRECT COSTS OF CHARITABLE ACTIVITIES
Artists' fees and expenses
Marketing
Public relations and communication
Other festival production and performance costs
Administration
8.
OTHER ADMINISTRATION COSTS
Bank charges
Finance costs
Independent examiner's fees
Investment management fees
31.12.25
31.12.24
£
£
12,093
15,635
31.12.25
31.12.24
£
£
187,714
193,579
23,031
12,275
210,745
205,854
31.12.25
31.12.24
£
£
20,748
20,224
Direct
Costs (see
note 7)
£
418,282
31.12.25
31.12.24
£
£
153,734
140,921
56,014
53,548
30,449
28,162
137,491
112,390
40,594
38,966
418,282
373,987
31.12.25
31.12.24
£
£
333
378
15,119
14,679
2,250
2,250
2,632
2,867
20,334
20,174
31.12.24
£
15,635
31.12.24
£
193,579
12,275
31.12.24
£
15,635
31.12.24
£
193,579
12,275
205,854
31.12.24
£
140,921
53,548
28,162
112,390
38,966
373,987
31.12.24
£
378
14,679
2,250
2,867
20,174
20,174

continued...

Page 11

BATH MOZARTFEST LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2025

9. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2025 nor for the year ended 31 December 2024.

TRUSTEES' EXPENSES

There were no trustees' expenses paid for the year ended 31 December 2025 nor for the year ended 31 December 2024.

10. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
177,712
Charitable activities
Classical music festivals
205,854
Investment income
15,635
Total
399,201
EXPENDITURE ON
Raising funds
20,224
Charitable activities
Classical music festivals
373,987
Other administration costs
20,174
Total
414,385
Net gains on investments
18,008
NET INCOME
2,824
Transfers between funds
10,000
Net movement in funds
12,824
RECONCILIATION OF FUNDS
Total funds brought forward
304,490
TOTAL FUNDS CARRIED FORWARD
317,314
Restricted
fund
£
246
-
-
246
-
-
-
-
-
246
(10,000)
(9,754)
98,952
89,198
Total
funds
£
177,958
205,854
15,635
399,447
20,224
373,987
20,174
414,385
18,008
3,070
-
3,070
403,442
406,512

continued...

Page 12

BATH MOZARTFEST LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2025

11. FIXED ASSET INVESTMENTS

12.

FIXED ASSET INVESTMENTS
Listed
investments
£
MARKET VALUE
At 1 January 2025 330,079
Disposals (65,000)
Revaluations 22,534
At 31 December 2025 287,613
NET BOOK VALUE
At 31 December 2025 287,613
At 31 December 2024 330,079
There were no investment assets outside the UK.
Cost or valuation at 31 December 2025 is represented by:
Listed
investments
£
Valuation in 2021 14,588
Valuation in 2022 (5,534)
Valuation in 2023 18,353
Valuation in 2024 18,008
Valuation in 2025 22,534
Cost 219,664
287,613
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.25 31.12.24
£ £
Trade debtors 3,729 12,090
Other debtors 28,295 29,776
32,024 41,866

continued...

Page 13

BATH MOZARTFEST LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2025

13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Trade creditors
Other creditors
Accruals and deferred income
MOVEMENT IN FUNDS
Unrestricted funds
General fund
Restricted funds
Bachfest fund
TOTAL FUNDS
Net movement in funds, included in the above are as
Unrestricted funds
General fund
Restricted funds
Bachfest fund
TOTAL FUNDS
Comparatives for movement in funds
Unrestricted funds
General fund
Restricted funds
Bachfest fund
TOTAL FUNDS
At 1.1.25
£
317,314
89,198
406,512
follows:
Incoming
resources
£
395,837
709
396,546
At 1.1.24
£
304,490
98,952
403,442
Net
movement
in funds
£
(38,361)
709
(37,652)
Resources
expended
£
(459,364)
-
(459,364)
Net
movement
in funds
£
2,824
246
3,070
31.12.25
31.12.24
£
£
1,691
9,025
20,883
5,884
45,214
9,553
67,788
24,462
Transfers
between
At
funds
31.12.25
£
£
10,000
288,953
(10,000)
79,907
-
368,860
Gains and
Movement
losses
in funds
£
£
25,166
(38,361)
-
709
25,166
(37,652)
Transfers
between
At
funds
31.12.24
£
£
10,000
317,314
(10,000)
89,198
-
406,512

14. MOVEMENT IN FUNDS

continued...

Page 14

BATH MOZARTFEST LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2025

14. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Incoming
Resources
resources
expended
£
£
Unrestricted funds
General fund
399,201
(414,385)
Restricted funds
Bachfest fund
246
-
TOTAL FUNDS
399,447
(414,385)
A current year 12 months and prior year 12 months combined position is as follows:
Net
movement
At 1.1.24
in funds
£
£
Unrestricted funds
General fund
304,490
(35,537)
Restricted funds
Bachfest fund
98,952
955
TOTAL FUNDS
403,442
(34,582)
Gains and
Movement
losses
in funds
£
£
18,008
2,824
-
246
18,008
3,070
Transfers
between
At
funds
31.12.25
£
£
20,000
288,953
(20,000)
79,907
-
368,860

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Bachfest fund
TOTAL FUNDS
Incoming
resources
£
795,038
955
795,993
Resources
expended
£
(873,749)
-
(873,749)
Gains and
Movement
losses
in funds
£
£
43,174
(35,537)
-
955
43,174
(34,582)

Page 15

continued...

BATH MOZARTFEST LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2025

15. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 December 2025.

Page 16

BATH MOZARTFEST LIMITED

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2025

31.12.25 31.12.24
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Mozartfest Society and donations 84,139 81,427
Sponsorship and grants 89,569 96,531
173,708 177,958
Investment income
Dividend and interest income 12,093 15,635
Charitable activities
Ticket sales 187,714 193,579
Other festival income 23,031 12,275
210,745 205,854
Total incoming resources 396,546 399,447
EXPENDITURE
Raising donations and legacies
Sponsorship and donations 20,748 20,224
Charitable activities
Artists' fees and expenses 153,734 140,921
Marketing 56,014 53,548
Public relations and communication 30,449 28,162
Other festival production and performance costs 137,491 112,390
Administration 40,594 38,966
418,282 373,987
Other administration costs
Bank charges 333 378
Finance costs 15,119 14,679
Independent examiner's fees 2,250 2,250
Investment management fees 2,632 2,867
20,334 20,174
Total resources expended 459,364 414,385
Net expenditure before gains and losses (62,818) (14,938)
Realised recognised gains and losses
Realised gains/(losses) on fixed asset investments 25,166 18,008
Net (expenditure)/income (37,652) 3,070

This page does not form part of the statutory financial statements

Page 17