WEST BILLERICAY COMMUNITY ASSOCIATION LTD
Charity No. 1055830
Company No. 03039228
Trustees' Report and Unaudited Accounts
31 March 2021
WEST BILLERICAY COMMUNITY ASSOCIATION LTD Contents
| Pages | ||
|---|---|---|
| Trustees' Annual Report | 1 | |
| Independent Examiner's Report | 2 | |
| Statement of Financial Activities | 3 | |
| Summary Income and Expenditure Account | 4 | |
| Balance Sheet | 5 | |
| Statement of Cash flows | 6 | |
| Notes to the Accounts | 7 | |
| Detailed Statement of Financial Activities | 8 |
Page 1
WEST BILLERICAY COMMUNITY ASSOCIATION LTD Trustees Annual Report
The Trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the unaudited financial statements of the charity for the year ended 31 March 2021.
REFERENCE AND ADMINISTRATIVE DETAILS
Company No. 03039228
Charity No. 1055830
Principal Office
Address Line 5
Registered Office
Rosebay Avenue Queens Park Billericay Essex CM12 0SY
Directors and Trustees
The Directors of the charitable company are its Trustees for the purposes of charity law. The following Directors and Trustees served during the year:
D. Haigh D.L. Morgan M. Nye C.K.S. Webb
Key Management Personnel
KMP Name 1 KMP 2 KMP Name 2 KMP 3 KMP Name 3 KMP 4 KMP Name 4 KMP 5 KMP Name 5
Accountants
Douglas Charlton Accountants 127 Stock Road
Billericay Essex CM12 0RP
Bankers
Address Line 5
Page 2
WEST BILLERICAY COMMUNITY ASSOCIATION LTD Trustees Annual Report
Solicitors
Address Line 5
Investment Advisors
Address Line 5
OBJECTIVES AND ACTIVITIES
The Company is a charity and exists to advance the education, and to provide facilities for, social, recreational and leisure time activities as defined in the Memorandum and Articles.
Sports include football (senior and junior), cricket, netball, badminton, table tennis and short mat bowls, The 3G STP (astroturf) is used extensively for football training and matches. An active dance school is based at the premises.
The various halls and rooms are hired out for events and parties on a regular basis.
ACHIEVEMENTS AND PERFORMANCE
A large charity must review its charitable activities undertaken, explaining performance achieved against objectives set ...
A large charity must include an explanation when material fundraising activities are undertaken, details of the performance achieved against fundraising objectives set ...
A large charity must provide an explanation when material investments are held, details of investment performance achieved against objectives set ...
A large charity must provide an explanation of any material expenditure occurred to raise income in the future...
A large charity must provide commentary on those significant positive and negative factors within and outside the charity's control which are relevant to the achievement of its objectives ...
FINANCIAL REVIEW
The activity for the year showed a surplus of £ 2,602. A provision of £ 82,206 has been carried forward in the balance sheet to meet anticipated expenditure.
PLANS FOR FUTURE PERIODS
WBCA has a programme of improvement projects which are carried out as funds become available through yearly surpluses if achieved.
STRUCTURE, GOVERNANCE AND MANAGEMENT
The Trustees constantly review any risks to the Community Centre at their monthly meetings. Specific areas include:
To maintain a conservative expenditure policy that holds sufficient cover to meet reasonable emergency requirements.
To have mechanical and electrical contracts in place to ensure proper maintenance of plant, equipment and allied fittings.
To ensure that we have proper insurance in place including Public and Employer's Liability To ensure that the terms and conditions of the lease with Basildon Borough Council are complied with. To give sufficient training to all staff to enable them to carry out their duties in a polite and efficient manner.
Page 3
WEST BILLERICAY COMMUNITY ASSOCIATION LTD Trustees Annual Report
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 Companies Act 2006. 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.
That the trustees are responsible for the maintenance and integrity of information included on the company's website .
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006 and in accordance with the Charities SORP (FRS 102).
Signed on behalf of the board
M. Nye Trustee
30 November 2021
Page 4
WEST BILLERICAY COMMUNITY ASSOCIATION LTD Independent Examiners Report
Independent Examiner's Report to the trustees of WEST BILLERICAY COMMUNITY ASSOCIATION LTD
I report to the charity trustees on my examination of the accounts of WEST BILLERICAY COMMUNITY ASSOCIATION LTD for the year ended 31 March 2021 which comprise the Statement of Financial Activities, the Summary Income and Expenditure Account, the Balance Sheet, the Statement of Cash Flows and the related notes.
Responsibilities and basis of report
As the trustees of the charity (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 charity 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
I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that:
-
accounting records were not kept in accordance with section 386 of the 2006 Act ; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the accounting requirements under 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
-
the accounts have not been prepared in accordance with the Charities SORP (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.
M Douglas AFA Douglas Charlton Accountants 127 Stock Road Billericay Essex
CM12 0RP 30 November 2021
Page 5
WEST BILLERICAY COMMUNITY ASSOCIATION LTD Statement of Financial Activities
for the year ended 31 March 2021
| Notes Income and endowments from: Charitable activities 4 Investments 5 Other 6 Total Expenditure on: Charitable activities 7 Other 8 Total Net gains on investments Net income/(expenditure) 9 Transfers between funds Net income/(expenditure) before other gains/(losses) Other gains and losses Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward |
Unrestricted funds 2021 £ 60,788 350 71,388 |
Total funds 2021 £ 60,788 350 71,388 |
Total funds 2020 £ 210,285 459 4,875 |
|---|---|---|---|
| 132,526 122,522 1,888 |
132,526 122,522 1,888 |
215,619 213,744 2,456 |
|
| 124,410 - |
124,410 - |
216,200 - |
|
| 8,116 - |
8,116 - |
(581) - |
|
| 8,116 | 8,116 | (581) | |
| 8,116 116,435 |
8,116 116,435 |
(581) 117,016 |
|
| 124,551 | 124,551 | 116,435 |
Page 6
WEST BILLERICAY COMMUNITY ASSOCIATION LTD Summary Income and Expenditure Account
for the year ended 31 March 2021
| Income Interest and investment income Gross income for the year Expenditure Depreciation and charges for impairment of fixed assets Total expenditure for the year Net income/(expenditure) before tax for the year Net income /(expenditure )for the year |
2021 £ 132,176 350 132,526 122,522 1,888 124,410 8,116 8,116 |
2020 £ 215,160 459 |
|---|---|---|
| 215,619 | ||
| 213,744 2,456 |
||
| 216,200 | ||
| (581) | ||
| (581) |
Page 7
WEST BILLERICAY COMMUNITY ASSOCIATION LTD Balance Sheet
at 31 March 2021
| Company No. 03039228 Notes 2021 £ Fixed assets Tangible assets 11 5,482 Investments 12 2 5,484 Current assets Debtors 13 63,229 Cash at bank and in hand 135,405 198,634 Creditors:Amount falling due within one year 14 2,639 Net current assets 201,273 Total assets less current liabilities 206,757 Provisions for liabilities 15 (82,206) Net assets excluding pension asset or liability 124,551 Total net assets 124,551 The funds of the charity Restricted funds 16 Unrestricted funds 16 General funds 124,551 124,551 Reserves 16 Total funds 124,551 |
2020 £ 7,370 2 |
|---|---|
| 7,372 59,949 139,293 |
|
| 199,242 (7,973) |
|
| 191,269 198,641 (82,206) |
|
| 116,435 | |
| 116,435 | |
| 116,435 | |
| 116,435 | |
| 116,435 |
These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.
For the year ended 31 March 2021 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
Approved by the board on 30 November 2021
And signed on its behalf by:
M. Nye Trustee
30 November 2021
Page 8
WEST BILLERICAY COMMUNITY ASSOCIATION LTD Statement of Cash flows
for the year ended 31 March 2021
| Cash flows from operating activities Net income/(expenditure) per Statement of Financial Activities Adjustments for: Depreciation of property, plant and equipment Dividends, interest and rents from investments (Increase)/Decrease 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 Dividends, interest and rents from investments Net cash from investing activities Net cash from 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 |
2021 £ 8,116 1,888 (71,738) (3,280) (10,612) (75,626) 71,738 71,738 - (3,888) 139,293 135,405 135,405 135,405 |
2020 £ (581) 2,456 (5,334) 9,983 3,077 |
|---|---|---|
| 9,601 5,334 |
||
| 5,334 | ||
| - | ||
| 14,935 | ||
| 124,358 | ||
| 139,293 | ||
| 139,293 | ||
| 139,293 |
Page 9
WEST BILLERICAY COMMUNITY ASSOCIATION LTD Notes to the Accounts
for the year ended 31 March 2021
- 1 Accounting policies
Basis of preparation
The financial statements have been prepared in accordance with 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 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
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
-
Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity.
-
Designated funds These are unrestricted funds earmarked by the trustees for particular purposes. Revaluation funds These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values.
-
Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal.
Income
-
Recognition of Income is included in the Statement of Financial Activities (SoFA) when the charity income becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability.
-
Income with related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SoFA. Donations and Voluntary income received by way of grants, donations and gifts is included in the legacies the SoFA when receivable and only when the Charity has unconditional entitlement to the income.
-
Tax reclaims on Income from tax reclaims is included in the SoFA at the same time as the donations and gifts gift/donation to which it relates. Donated services These are only included in income (with an equivalent amount in expenditure) and facilities where the benefit to the Charity is reasonably quantifiable, measurable and material.
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 10
WEST BILLERICAY COMMUNITY ASSOCIATION LTD Notes to the Accounts
Expenditure
-
Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT which expenditure cannot be fully recovered, and is reported as part of the expenditure to which it relates.
-
Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and governance costs.
-
Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid.
-
Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs.
-
Other expenditure These are support costs not allocated to a particular activity.
Taxation
The charity is exempt from corporation 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 and machinery | 25% reducing balance |
| Fixtures, fittings and equipment |
25% reducing balance |
Freehold investment property
Investment properties are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities as they arise.
Stocks
Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.
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 11
WEST BILLERICAY COMMUNITY ASSOCIATION LTD 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.
Research and development
Expenditure on research and development is written off in the year in which it is incurred.
Foreign currencies
Monetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period. Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred.
All exchange differences are are taken into account in arriving at net income/expenditure.
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 company pays fixed contributions into a separate entity. Once the contributions have been paid the company 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 company in independently administered funds.
Receipt of donated goods, facilities and services
All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.
Page 12
WEST BILLERICAY COMMUNITY ASSOCIATION LTD Notes to the Accounts
2 Company status
The company is a private company limited by guarantee and consequently does not have share capital.
3 Statement of Financial Activities - prior year
| 3 Statement of Financial Activities - prior year |
|||
|---|---|---|---|
| Income and endowments from: Charitable activities Investments Other 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 4 Income from charitable activities Membership subscriptions Indoor facilities Outdoor facilities 5 Income from investments Bank interest received |
Unrestricted £ 117 13,419 47,252 60,788 Unrestricted £ 350 350 |
Unrestricted funds 2020 £ 210,285 459 4,875 215,619 213,744 2,456 216,200 (581) (581) (581) 117,016 116,435 Total 2021 £ 117 13,419 47,252 60,788 Total 2021 £ 350 350 |
Total funds 2020 £ 210,285 459 4,875 |
| 215,619 213,744 2,456 |
|||
| 216,200 | |||
| (581) | |||
| (581) | |||
| (581) 117,016 |
|||
| 116,435 | |||
| Total 2020 £ 1,695 84,283 124,307 |
|||
| 210,285 | |||
| Total 2020 £ 459 |
|||
| 459 |
Page 13
WEST BILLERICAY COMMUNITY ASSOCIATION LTD
Notes to the Accounts
6 Other income
| Rental income Grant income (COVID 19) Other grant income 7 Expenditure on charitable activities Expenditure on charitable activities Membership subscriptions Indoor facilities Governance costs Accountancy and legal & professional 8 Other expenditure Amortisation, depreciation, impairment, profit/loss on disposal of fixed assets 9 Net income/(expenditure) before transfers This is stated after charging: Depreciation of owned fixed assets 10 Staff costs No employee received emoluments in excess of £60,000. |
Unrestricted £ - 68,245 3,143 71,388 |
Total 2021 £ - 68,245 3,143 71,388 |
Total 2020 £ 4,875 - - |
|---|---|---|---|
| 4,875 | |||
| Unrestricted £ 122,125 (1,454) 1,851 122,522 Unrestricted £ 1,888 1,888 2021 £ 1,888 |
Total 2021 £ 122,125 (1,454) 1,851 122,522 Total 2021 £ 1,888 1,888 |
Total 2020 £ 211,567 - 2,177 |
|
| 213,744 | |||
| Total 2020 £ 2,456 |
|||
| 2,456 | |||
| 2020 £ 2,456 |
Page 14
WEST BILLERICAY COMMUNITY ASSOCIATION LTD
Notes to the Accounts
11 Tangible fixed assets
| Plant and machinery £ Cost or revaluation At 1 April 2020 25,680 At 31 March 2021 25,680 Depreciation and impairment At 1 April 2020 19,586 Depreciation charge for the year 1,569 At 31 March 2021 21,155 Net book values At 31 March 2021 4,525 At 31 March 2020 6,094 12 Investments Cost or revaluation At 1 April 2020 At 31 March 2021 Net book values At 31 March 2021 At 31 March 2020 Investment in Subsidiaries The company has the following subsidiary undertakings: Name of company Country of incorporation (if not UK) Class of shares held West Billericay Community Services Limited Ordinary 13 Debtors Trade debtors Other debtors Prepayments and accrued income |
Fixtures, fittings and equipment £ - - - - - - - % age of shares held % 100 2021 £ 4,691 54,612 3,926 63,229 |
£ 59,402 59,402 58,126 319 58,445 957 1,276 Investment in Subsidiaries £ 2 2 2 2 Capital and reserves at end of the relevant year £ (38,929) |
Total £ 85,082 |
|---|---|---|---|
| 85,082 | |||
| 77,712 1,888 |
|||
| 79,600 | |||
| 5,482 | |||
| 7,370 | |||
| Total £ 2 |
|||
| 2 | |||
| 2 | |||
| 2 | |||
| Profit/(loss ) for the relevant year £ (1,530) 2020 £ 8,733 46,998 4,218 |
|||
| 59,949 |
Page 15
WEST BILLERICAY COMMUNITY ASSOCIATION LTD Notes to the Accounts
14 Creditors:
| 14 Creditors: | ||||
|---|---|---|---|---|
| amounts falling due within one year Trade creditors Other taxes and social security Other creditors Accruals and deferred income |
2021 £ 859 353 3,405 (7,256) (2,639) |
2020 £ 7,696 (1,367) 2,489 (845) |
||
| 7,973 | ||||
| 15 Provisions At 1 April 2020 At 31 March 2021 16 Movement in funds Restricted funds: Unrestricted funds: General funds Revaluation Reserves: Total funds 17 Analysis of net assets between funds Fixed assets Investments Net current assets Creditors due in more than one year and provisions |
At 1 April 2020 116,435 116,435 |
Incoming resources (including other gains/losses ) £ 132,526 132,526 |
Other provisions £ 82,206 82,206 Resources expended £ (124,410) (124,410) Unrestricted funds £ 5,482 2 201,273 (82,206) 124,551 |
Total £ 82,206 |
| 82,206 | ||||
| At 31 March 2021 £ 124,551 |
||||
| 124,551 | ||||
| Total £ 5,482 2 201,273 (82,206) |
||||
| 124,551 |
Page 16
WEST BILLERICAY COMMUNITY ASSOCIATION LTD Notes to the Accounts
18 Reconciliation of net debt
| 18 Reconciliation of net debt | |||
|---|---|---|---|
| Cash and cash equivalents Net debt |
At 1 April 2020 £ |
Cash flows £ |
At 31 March 2021 £ |
| 139,293 | (3,888) | 135,405 | |
| 139,293 139,293 |
(3,888) (3,888) |
135,405 | |
| 135,405 | |||
| 19 Related party disclosures Transactions with related parties Name of related party West Billericay Community Services Ltd Description of relationship between the parties The company is a subsidiary Amount due from/(to) the related party Controlling party |
2021 £ - |
2020 £ |
|
| 46,998 | |||
Page 17
WEST BILLERICAY COMMUNITY ASSOCIATION LTD Detailed Statement of Financial Activities
for the year ended 31 March 2021
| Income and endowments from: Charitable activities Membership subscriptions Indoor facilities Outdoor facilities Investments Bank interest received Other Rental income Grant income (COVID 19) Other grant income Total income and endowments Expenditure on: Charitable activities Membership subscriptions Indoor facilities Governance costs Accountancy and legal & professional Total of expenditure on charitable activities General administrative costs, including depreciation and amortisation Depreciation of Plant and machinery Depreciation of Fixtures, fittings and equipment Depreciation of Total of expenditure of other costs Total expenditure Net gains on investments |
Unrestricted funds 2021 £ 117 13,419 47,252 60,788 350 350 - 68,245 3,143 71,388 132,526 122,125 (1,454) 120,671 1,851 1,851 122,522 1,569 - 319 1,888 1,888 124,410 - |
Total funds 2021 £ 117 13,419 47,252 60,788 350 350 - 68,245 3,143 71,388 132,526 122,125 (1,454) 120,671 1,851 1,851 122,522 1,569 - 319 1,888 1,888 124,410 - |
Total funds 2020 £ 1,695 84,283 124,307 |
|---|---|---|---|
| 210,285 | |||
| 459 | |||
| 459 | |||
| 4,875 - - |
|||
| 4,875 | |||
| 215,619 211,567 - |
|||
| 211,567 | |||
| 2,177 | |||
| 2,177 | |||
| 213,744 2,031 - 425 |
|||
| 2,456 | |||
| 2,456 | |||
| 216,200 - |
Page 18
WEST BILLERICAY COMMUNITY ASSOCIATION LTD Detailed Statement of Financial Activities
| Net income/(expenditure) Net income/(expenditure) before other gains/(losses) Other Gains Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward |
8,116 8,116 - 8,116 116,435 124,551 |
8,116 8,116 - 8,116 116,435 124,551 |
(581) |
|---|---|---|---|
| (581) - |
|||
| (581) | |||
| 117,016 | |||
| 116,435 |
Page 19