OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2025-03-31-accounts

Oasis Care & Training Agency

Charity No. 1044521

Trustees' Report and Audited Accounts

31 March 2025

Oasis Care & Training Agency CONTENTS

Pages
Trustees' Annual Report 2
Auditor's Report -
Statement of Financial Activities 6
Balance Sheet 7
Statement of Cash flows 8
Notes to the Accounts 9
Detailed Statement of Financial Activities 18 to 19

Page 1

Oasis Care & Training Agency TRUSTEES ANNUAL REPORT

The Trustees present their report with the audited financial statements of the charity for the year ended 31 March 2025.

REFERENCE AND ADMINISTRATIVE DETAILS

Charity No. 1044521

Principal Office

24-32 Murdock Street London SE15 1LW

Trustees

The following Trustees served during the year:

H.Y. Abdullahi (Resigned 31 July 2024) A.M. Ahmed A. Hussein A.M. Ismail S.A. Yusuf

Key Management Personnel

Chief Executive Officer

Mohamed Yusuf

Auditor

GPRS Accountants Limited Hastingwood Trading Estate Unit G31 35 Harbet Road London N18 3HT

Bankers

HSBC Bank PLC 9 wellesley Road Croydon Surrey CR9 2AA

OBJECTIVES AND ACTIVITIES

The Charity is controlled by its governing document, a deed of trust, and constitutes an unincorporated charity.

When people are in need of social care or seeking employment they are supported by our personalised services to promote their physical, mental and emotional wellbeing, regain their independence, and feel valued as an individual.

Page 2

Oasis Care & Training Agency TRUSTEES ANNUAL REPORT

“Our vision is to be recognised as a leading provider of community care services and support work that is aimed at enhancing the quality of life for vulnerable people in London, whilst promoting diversity, quality learning opportunities and the overall social & economic well-being of the local communities that we serve.” The United Kingdom formally exited the EU on 31 Jan 2020 after which the UK entered a period of transition with a custom's transitional arrangement in place until 1 July 2021. Since Brexit a lot of European citizens left the United Kingdom to go to their respective countries and this created a shortage of skilled and unskilled workers. The Government did not take appropriate and prompt steps to fill the gap in the work force in the United Kingdom. This has badly affected the care industry. To mitigate the staff shortage, we applied for a sponsorship licence to recruit overseas staff to fill the gap in our care sector.

Following the military escalation in late February 2022 there has been a significant increase in volatility in the fuel, gas and energy sector, commodities, and financial markets and exacerbating ongoing economic challenges, including inflation and global supply chain disruption.

ACHIEVEMENTS AND PERFORMANCE

The trustees set a target of servicing about 600 service users in 2025 and using around 11,000 hours of care per week across 17 London boroughs which was swiftly met taking into account the increase in living costs.

FINANCIAL REVIEW

The Charity gross income decreased from £11.3M in 2024 to £10.6M in 2025 which was a decrease of around 6.6% compared to 2024. However, the net income increased from £53K in 2024 to £600K in 2025 which is an increase of around 1132% compared to 2024. The decrease in gross income had a direct impact on the increase in net income due to a profit on the part disposal of 16 Freeman Way, Hornchurch, RM11 3PH. This was necessary for the future expansion of the business.

Unrestricted reserves are defined as general funds and are available to enable the charity to meet its objective. The aim of the reserve policy is to ensure that the charity’s ongoing and future activities are protected from unexpected financial risks. This may include:

  1. Unexpected increase or decrease in funding streams or costs. 2. The need to maintain a level of working capital required to meet cash flows needs. 3. The need to maintain specific funds to meet unexpected one-off expenditure impacts.

Currently our total reserves stand at £3,125,033 (2024: £2,525,440). After reviewing the Charity’s forecast and projection over the strategic planning period and its reserves, the trustees have reasonable expectation that the charity has adequate resources to continue in operation for the near future.

The charity’s unrestricted income is very sensitive to the delivery of the service provided in Care Industry and the external compliance that has to be met through the regulatory body of the industry. We monitor these risks closely through the Board of Trustees, Senior Management Team and the Finance Department. Cash flow risks are minimised by setting an appropriate reserve policy, including adequate levels of working capital, close monitoring of the organisations funding flows from local authorities and private individual who use the service.

On 29th April 2021, 3 Companies were incorporated namely Oasis Transport and Recruitment Limited, Oasis Training Limited, and Oasis Workforce Solutions Limited. The immediate parent Company is Oasis Transport and Recruitment Limited who owns the entire share capital of Oasis Training Limited and Oasis Workforce Solutions Limited. The Ultimate parent organisation is Oasis Care and Training Agency who owns the entire share capital of Oasis Transport and Recruitment Limited. Therefore, Oasis Training Limited and Oasis Workforce Solutions Limited are the sub subsidiaries of Oasis Care and Training Agency. All the Companies and the charity have coterminous year ends. The whole profits of these companies will be donated to the Ultimate Organisation Oasis Care and Training Agency. The results of these subsidiaries and sub subsidiaries are not consolidated.

Page 3

Oasis Care & Training Agency TRUSTEES ANNUAL REPORT

Oasis Management Committee are continuously reviewing and assessing major risks to which our charity might be exposed. They have overall responsibility for ensuring the appropriate systems of control, financial and otherwise which exist. That includes responsibility for proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with Charities Commissions SORP. The board of trustees are also responsible for taking reasonable steps for the prevention and detection of fraud and other irregularities and providing reasonable assurance.

Oasis’s policy is to maintain general reserves to give financial stability to the charity and to finance its activities. General reserves exclude restricted funds and revaluation reserves which allow Oasis to achieve its aims by managing the risks it faces and to fund future work to achieve its aims.

PLANS FOR FUTURE PERIODS

The objective of the Charity is to be recognised by service users, local authority commissioners and Care Quality Commission as a quality provider across the registered boroughs. The Charity is also Ofsted registered to enable them to deliver training. The Charity is focussing to expand on its training arm to make use of available public funding streams to offer profit making programmes of accredited training that will increase the overall skill and qualification levels of the workforce whilst recruiting new care staff that are motivated to learn and professionally develop.

Statement of trustees' responsibilities in relation to the financial statements

The charity trustees are responsible for preparing a trustees' annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities requires the charity trustees to prepare financial statements which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust deed. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

Statement of disclosure of information to auditor

So far as the trustees are aware, there is no relevant audit information of which the company's auditors are unaware and each trustee has taken all the steps that he or she ought to have taken as a trustee in order to make himself or herself aware of any relevant information and to establish that the company's auditors are aware of that information.

Page 4

Oasis Care & Training Agency TRUSTEES ANNUAL REPORT

Signed on behalf of the charity's trustees

A.M. Ahmed Trustee 30 January 2026

Page 5

Oasis Care & Training Agency STATEMENT OF FINANCIAL ACTIVITIES

for the year ended 31 March 2025

Notes
Income and endowments
from:
Donations and legacies
3
Charitable activities
4
Other trading activities
Investments
5
Total
Expenditure on:
Charitable activities
Other
6
Total
Net gains on investments
Net income
7
Net income before other
gains/(losses)
Other gains and losses:
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
Unrestricte
d funds
2025
£
1
150,000
10,464,907
6,870
Total funds
2025
£
1
150,000
10,464,907
6,870
Total funds
2024
£
1
153,731
11,222,934
656
10,621,778
4,462
10,017,723
10,621,778
4,462
10,017,723
11,377,322
6,750
11,317,609
10,022,185
-
10,022,185
-
11,324,359
-
599,593 599,593 52,963
599,593 599,593 52,963
599,593
2,525,440
599,593
2,525,440
52,963
2,472,477
3,125,033 3,125,033 2,525,440

Page 6

Oasis Care & Training Agency BALANCE SHEET

at 31 March 2025

at 31 March 2025
Charity No. 1044521 2025 2024
£ £
Fixed assets
Tangible assets 9 521,794 1,607,359
Investments 10 300 300
522,094 1,607,659
Current assets
Debtors 11 3,379,243 2,909,744
Cash at bank and in hand 116,258 234,697
3,495,501 3,144,441
Creditors:Amount falling due within one year 12 (892,562) (1,152,589)
Net current assets 2,602,939 1,991,852
Total assets less current liabilities 3,125,033 3,599,511
Creditors:Amounts falling due after more than one year 13 - (1,074,071)
Net assets excluding pension asset or liability 3,125,033 2,525,440
Total net assets 3,125,033 2,525,440
The funds of the charity
Restricted funds 14
Unrestricted funds 14
General funds 3,125,033 2,525,440
3,125,033 2,525,440
Reserves 14
Total funds 3,125,033 2,525,440
Approved by the trustees on 30 January 2026

And signed on their behalf by:

A.M. Ahmed Trustee 30 January 2026

Page 7

Oasis Care & Training Agency STATEMENT OF CASH FLOWS for the year ended 31 March 2025

Cash flows from operating activities
Net income per Statement of Financial Activities
Adjustments for:
Depreciation of property, plant and equipment
Profit on disposal of tangible fixed assets
Dividends, interest and rents from investments
Increase in trade and other receivables
(Decrease)/Increase in trade and other payables
Net cash (used in)/provided by operating activities
Cash flows from investing activities
Proceeds from sales of property, plant and equipment
Purchases of property, plant and equipment
Dividends, interest and rents from investments
Net cash from/(used in) investing activities
Cash flows from financing activities
Repayment of borrowings
Net cash used in financing activities
Net (decrease)/increase in cash and cash equivalents
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year
Components of cash and cash equivalents
Cash and bank balances
2025
£
599,593
11,621
(470,474)
(6,870)
(469,499)
(321,621)
(657,250)
1,549,999
(5,581)
6,870
1,551,288
(1,012,477)
(1,012,477)
(118,439)
234,697
116,258
116,258
116,258
2024
£
52,963
48,508
-
(656)
(347,570)
404,922
158,167
-
(24,980)
656
(24,324)
(27,665)
(27,665)
106,178
128,519
234,697
234,697
234,697

Page 8

Oasis Care & Training Agency NOTES TO THE ACCOUNTS

for the year ended 31 March 2025

Basis of preparation

The financial statements have been prepared in accordance with Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic if Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.

Change in basis of accounting or to previous accounts

There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.

Fund accounting

Income

Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets

Page 9

Oasis Care & Training Agency NOTES TO THE ACCOUNTS

Expenditure

Taxation

The charity is exempt from tax on its charitable activities.

Tangible fixed assets and depreciation

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:

useful life:
Plant & machinery 20% straight line
Furniture , fittings and
equipment
20% straight line

Freehold investment property

Investment properties are revalued annually and any surplus or deficit is dealt with through the Statement of Financial Activities. No depreciation is provided in respect of investment properties.

Trade and other debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.

Page 10

Oasis Care & Training Agency NOTES TO THE ACCOUNTS

Trade and other creditors

Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Leased assets

Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.

Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases.

Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs.

Assets held under finance leases are depreciated in the same way as owned assets.

Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.

Pension costs

The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the charity pays fixed contributions into a separate entity. Once the contributions have been paid the charity has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the charity in independently administered funds.

Page 11

Oasis Care & Training Agency NOTES TO THE ACCOUNTS

2 Statement of Financial Activities - prior year

Income and endowments from:
Donations and legacies
Charitable activities
Other trading activities
Investments
Total
Expenditure on:
Charitable activities
Other
Total
Net income
Net income before other
gains/(losses)
Other gains and losses:
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
3
Income from donations and legacies
4
Income from charitable activities
Donations
Grant
Unrestricted
£
1
1
Unrestricted
£
150,000
-
150,000
Unrestricted
funds
2024
£
1
153,731
11,222,934
656
11,377,322
6,750
11,317,609
11,324,359
52,963
52,963
52,963
2,472,477
2,525,440
Total
2025
£
1
1
Total
2025
£
150,000
-
150,000
Total funds
2024
£
1
153,731
11,222,934
656
11,377,322
6,750
11,317,609
11,324,359
52,963
52,963
52,963
2,472,477
2,525,440
Total
2024
£
1
1
Total
2024
£
83,166
70,565
153,731

Page 12

Oasis Care & Training Agency NOTES TO THE ACCOUNTS

5 Income from investments

Unrestricted
£
5,833
5,833
6
Other expenditure
Unrestricted
£
Bank loan and overdraft
interest payable
14,578
Employee costs
9,923,290
Motor and travel costs
7,094
Premises costs
162,766
Amortisation, depreciation,
impairment, profit/loss on
disposal of fixed assets
(458,854)
General administrative costs
301,844
Legal and professional costs
66,531
10,017,249
7
Net income before transfers
2025
This is stated after charging:
£
Depreciation of owned fixed assets
11,621
8
Staff costs
Salaries and wages
6,116,045
Social security costs
244,522
Pension costs
118,874
6,479,441
The executive director received emoluments in excess of £60,000.
The average monthly number of full time equivalent
employees during the year was as follows:
2025
Number
Management
10
Administration
30
Care staff
435
475
Total
2025
£
5,833
5,833
Total
2025
£
14,578
9,923,290
7,094
162,766
(458,854)
301,844
66,531
10,017,249
Total
2024
£
-
-
Total
2024
£
74,980
10,606,985
4,943
172,073
48,508
332,381
77,739
11,317,609
2024
£
48,508
6,362,292
220,469
110,467
6,693,228
2024
Number
15
45
490
550

Page 13

Oasis Care & Training Agency NOTES TO THE ACCOUNTS

9 Tangible fixed assets

9
Tangible fixed assets
Cost or revaluation
At 1 April 2024
Additions
Disposals
At 31 March 2025
Depreciation and
impairment
At 1 April 2024
Depreciation charge for the
year
Disposals
At 31 March 2025
Net book values
At 31 March 2025
At 31 March 2024
10 Investments
Cost or revaluation
At 1 April 2024
At 31 March 2025
Net book values
At 31 March 2025
At 31 March 2024
11 Debtors
Trade debtors
Other debtors
Prepayments and accrued income
Land and
buildings
£
1,748,218
-
(1,254,346)
493,872
174,822
-
(174,822)
-
493,872
1,573,396
Plant &
machinery
Furniture ,
fittings and
equipment
£
5,653
-
-
5,653
5,571
40
-
5,611
42
82
Other
investments
- Unlisted
£
300
300
300
300
Total
£
1,932,899
5,581
(1,254,346)
£
179,028
5,581
-
184,609
145,148
11,581
-
156,729
27,880
33,880
2025
£
1,365,433
1,374,115
639,695
3,379,243
684,134
325,541
11,621
(174,822)
162,340
521,794
1,607,358
Total
£
300
300
300
300
2024
£
1,652,905
802,464
454,375
2,909,744

Page 14

Oasis Care & Training Agency NOTES TO THE ACCOUNTS

12 Creditors:

amounts falling due within one year
Bank loans and overdrafts
Other taxes and social security
Other creditors
Accruals and deferred income
13 Creditors:
amounts falling due after more than one year
Bank loans and overdrafts
Other creditors
14 Movement in funds
At 1 April
2024
Restricted funds:
Unrestricted funds:
General funds
2,525,440
Revaluation Reserves:
Total funds
2,525,440
15 Analysis of net assets between funds
Fixed assets
Investments
Net current assets
2025
£
-
155,852
718,210
18,500
892,562
2025
£
-
-
-
Incoming
resources
(including
other
gains/losses
)
£
10,621,778
10,621,778
Resources
expended
£
(10,022,185)
(10,022,185)
Unrestricted
funds
£
521,794
2024
£
75,798
54,013
1,013,778
9,000
1,152,589
2024
£
936,679
137,392
1,074,071
At 31
March
2025
£
3,125,033
3,125,033
Total
£
521,794
Investments 300 300
Net current assets 2,602,939
3,125,033
2,602,939
3,125,033

16 Disposal of Investment Properties

The Charity disposed the freehold property situated at 16 Freeman Way, Hornchurch, RM11 7PH at an agreed price of £1,550,000. It was sold to Mr Mohamed Yusuf who is the CEO of the Charity . The transaction was done at arms length interest free. It was a part disposal and at the date of disposal 70% of the agreed price. The remaining 30% was to be settled in 10 years at the rate £60,000 per annum. He will also pay £10,000 per annum as rent for occupying the remaining 30% of the property.

Page 15

Oasis Care & Training Agency NOTES TO THE ACCOUNTS

17 Contingent Assets/Liabilities

There are no contingent liabilities to be disclosed in the financial statements at the year end.

18 Commitments

Operating lease commitments

Annual commitments under non-cancellable operating leases are as follows:

Operating leases with expiry date:
In the second to fifth years inclusive
2025
Land and
buildings
£
69,000
69,000
2025
Other
£
-
-
2024
Land and
buildings
£
69,000
69,000
2024
Other
£
-
-

Pension commitments

There were 163 (2024: 244) staff members enrolled on the Islamic Pension Trust operated by Carrey Pension Trustees UK for both years. The staff contributions on the pension scheme ranged from 4% to 5% (2024: 4% to 5%). The employer contributions on Islamic pension scheme ranged from 3% to 4% (2024:3% to 4%).

The pension cost charge to the charity
amounted to:
Unpaid contributions due to the fund are
included in other creditors and amounted to:
2025
£
118,874
23,007
2024
£
110,467
74,957

19 Post balance sheet events

There are no post balance sheet events to be disclosed in the financial statements at the year end.

Page 16

Oasis Care & Training Agency NOTES TO THE ACCOUNTS

20 Related party disclosures Name of related party AM Ahmed Description of relationship Trustees between the parties Name of related party A Hussein Description of relationship Trustes between the parties Name of related party A M Ismail Description of relationship Trustees between the parties Name of related party A A Yusuf Description of relationship Trustees between the parties Name of related party Oasis Transport & Recruitment Limited Description of relationship Subsidiary between the parties Name of related party Oasis Workforce Solutions Ltd Description of relationship Sub-subsidiary between the parties Description of transaction and general amounts related parties

Name of related party Description of relationship between the parties Description of transaction and general amounts involved

Name of related party Description of relationship between the parties

Oasis Training Limited Sub- subsidiary

Page 17

Oasis Care & Training Agency DETAILED STATEMENT OF FINANCIAL ACTIVITIES

for the year ended 31 March 2025

Income and endowments from:
Donations and legacies
Charitable activities
Donations
Grant
Other trading activities
Domiciliary care
Investments
Deposit account interest
Total income and endowments
Expenditure on:
Charitable activities
Donations
Total of expenditure on charitable
activities
Other expenditure
Bank loan and overdraft interest
payable
Employee costs
Salaries/wages
Employer's NIC
Pension costs
Staff training
Temporary staff
Subcontractors
Motor and travel costs
Travel and subsistence
Premises costs
Unrestricted
funds
2025
£
1
1
150,000
-
150,000
9,652,405
812,502
10,464,907
5,833
1,037
6,870
10,621,778
4,462
4,462
4,462
14,578
14,578
6,116,045
244,522
118,874
512,906
16,528
2,914,415
9,923,290
7,094
7,094
Total funds
2025
£
1
1
150,000
-
150,000
9,652,405
812,502
10,464,907
5,833
6,870
12,703
10,621,778
4,462
4,462
4,462
14,578
14,578
6,116,045
244,522
118,874
512,906
16,528
2,914,415
9,923,290
7,094
7,094
Total funds
2024
£
1
1
83,166
70,565
153,731
10,593,968
628,966
11,222,934
-
656
656
11,377,322
6,750
6,750
6,750
74,980
74,980
6,362,292
220,469
110,467
314,692
16,806
3,582,259
10,606,985
4,943
4,943

Page 18

Oasis Care & Training Agency DETAILED STATEMENT OF FINANCIAL ACTIVITIES

Rent
Rates
Light, heat and power
Premises cleaning
Premises repairs and
maintenance
General administrative costs,
including depreciation and
amortisation
Depreciation of land and
buildings
Depreciation of Plant &
machinery
Depreciation of Furniture ,
fittings and equipment
Profit on disposal of tangible
fixed assets
Bank charges
General insurances
Software, IT support and related
costs
Stationery and printing
Subscriptions
Sundry expenses
Telephone, fax and broadband
Advertising
Legal and professional costs
Audit/Independent examination
fees
Consultancy fees
Other legal and professional
costs
Total of expenditure of other costs
Total expenditure
Net gains on investments
Net income
Net income before other
gains/(losses)
Other Gains
Net movement in funds
85,968
1,641
14,403
39,896
20,858
162,766
-
11,581
40
(470,475)
34,562
42,535
153,045
22,721
4,680
31,875
12,426
474
(156,536)
9,500
-
57,031
66,531
10,017,723
10,022,185
-
599,593
599,593
-
599,593
85,968
1,641
14,403
39,896
20,858
162,766
-
11,581
40
(470,475)
34,562
42,535
153,045
22,721
4,680
31,875
12,426
474
(156,536)
9,500
-
57,031
66,531
10,017,723
10,022,185
-
599,593
599,593
-
599,593
98,477
886
8,738
34,862
29,110
172,073
34,964
13,402
142
-
53,718
36,759
176,791
24,964
1,396
28,669
10,084
-
380,889
9,000
6,000
62,739
77,739
11,317,609
11,324,359
-
52,963
52,963
-
52,963

Page 19

Oasis Care & Training Agency DETAILED STATEMENT OF FINANCIAL ACTIVITIES

Page 20