## **APOSTOLIC CHRISTIAN CHURCH (SHEEPFOLD)**
## **ACCOUNTS AND ANNUAL REPORT**
**FOR THE YEAR ENDED**
**31 DECEMBER 2021**
## **CHARITY NO: 1072227**
**Cound & Co LLP Chartered Accountants 1 Princes Court Royal Way Loughborough Leics LE11 5XR**
**Tel: 01509 214163**
**APOSTOLIC CHRISTIAN CHURCH (SHEEPFOLD) FOR THE YEAR ENDED 31 DECEMBER 2021**
|Contents|Page|
|---|---|
|Report of the Trustees|1 - 4|
|Independent Examiner’s Report|5|
|Statement of Financial Activities|6|
|Balance Sheet|7|
|Notes Forming Part of the Financial Statements|8 - 13|
**- 1 -**
## **APOSTOLIC CHRISTIAN CHURCH (SHEEPFOLD)**
## **TRUSTEES REPORT FOR THE YEAR ENDED 31 DECEMBER 2021**
The trustees are pleased to present their report together with the financial statements of the charity for the year ended 31 December 2021.
## **OBJECTIVES**
The objectives of the Charity are:
- To advance the Christian faith (in accordance with its Statement of Belief) in London and elsewhere.
- To relieve persons in hardship or distress in London and elsewhere.
## **ACTIVITIES, ACHIEVEMENTS AND PERFORMANCE**
In accordance with the Church’s objectives, the Church is continually involved in day to day Church activities and in many other activities in the local community and further afield. Part of the building is already being used for the various Church activities, mentioned below:-
- Sunday Church Service
- Sunday School
- Weddings
- Funerals
Pastoral counselling on different levels, dealing with drug abuse, domestic violence, physical, spiritual and emotional issues, mentoring, and general encouragement to set people back on the course of life. This practical help and advice is still very much a part of the Church's ongoing work:-
- Bible Study
- Youth Work
- Drama Workshop
- Drug/Racism Awareness Seminars
- Prison Ministry
Reaching out to all members of society, both at home and overseas, irrespective of cultural, social and ethnic backgrounds, remains one of the main aims of the Church. Church numbers have remained steady, with continued involvement by the congregation in all aspects of Church life.
Like everyone else in the UK Covid had impacted on the face to face element of Church life, but we continued with our on-line streaming until were allowed to meet face to face.
Due to the restrictions we could not do our usual Easter Drama but are looking forward to resuming this in 2022.
The Church continues to build a strong relationship with Angel Place Nursery Ltd, which is extending their business to accommodate more children, and this will subsequently lead to an increase in income for the Church. During Covid, the Nursery had been granted a rent free period.
## **Ixthus Church Council (ICC) Events (All held at ACC & via live stream)**
- ICC Conference in October 2021
## **Other Events – Bible Diploma Course at ACC.**
- 8-week course resumed in 2020 (Graduation of 6 students was at Conference in October)
- _._
**- 2 -**
## **APOSTOLIC CHRISTIAN CHURCH (SHEEPFOLD)**
## **TRUSTEES REPORT (CONT’D) FOR THE YEAR ENDED 31 DECEMBER 2021**
## **ACTIVITIES, ACHIEVEMENTS AND PERFORMANCE (Continued)**
## **On-line discipleship**
We held several on-line discipleships from August to December with over 30 people attending, concluding with a fellowship meal
## **Plans for 2022**
- We have commenced streaming messages via Faith TV (a Sky programme) every Wednesday evening
- Several conferences throughout the year
- Easter Drama
- Possible mission trips
## **FINANCIAL REVIEW**
Income decreased during the year to £245,801 from £280,959. This decrease is due to a decrease in donations being received in 2021 and a reduction in rent to support our tenants during the Covid pandemic. Expenditure increased during the year from £169,933 to £216,183, which means that this year there has been a surplus of £29,618 (2020: £111,026).
## **Risk Management**
The Trustees have conducted their own review of the major risks to which the Church is exposed and systems have been established to mitigate those risks. Internal risks are minimised by the implementation of procedures for authorisation of all financial transactions and projects. These procedures are periodically reviewed to ensure that they still meet the needs of the Charity.
## **Organisation**
The Board of Trustees meet a minimum of twice a year, and when necessary, the Trustees meet in between these times to discuss and act upon any urgent matters which might arise. The day to day operational responsibility is delegated to Andrew Sotiriou. However, the spiritual government of the Church fellowship is under the control of the recognised spiritual leadership of the Church.
## **Related Parties**
The Charity has close relationships with a number of organisations that work to achieve compatible objectives within the area, including:
The Metropolitan Police The Haringey Peace Alliance Other local Churches through the Ixthus Council
The Church is continuing to build on the excellent relationship it has with the local Police Force and Enfield Borough Council, who continue to welcome and support the work of the Church. A visit to the Church was made by the Borough Commander of Enfield who met with Archbishop Evangelou and the Senior Pastor to discuss ways of working together in the community.
**- 3 -**
## **APOSTOLIC CHRISTIAN CHURCH (SHEEPFOLD)**
## **TRUSTEES REPORT (CONT’D) FOR THE YEAR ENDED 31 DECEMBER 2021**
## **REFERENCE AND ADMINISTRATIVE DETAILS**
**CHARITY NUMBER** 107227 **PRINCIPAL OFFICE** 193 – 195 Angel Place Fore Street Edmonton London NE18 2UD
The trustees serving during the year and since the year end were as follows:
A Sotiriou M Constantinou P Efstathiou A Georgiou
**INDEPENDENT EXAMINERS** Cound & Co LLP 1 Princes Court Royal Way Loughborough Leics LE11 5XR **BANKERS** National Westminster Bank plc 1302 High Road Whetstone London N20 9JS CafCash Limited PO Box 289 West Maling Kent ME19 4TA
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing Document**
The charity was established by a Declaration of Trust dated 14 September 1998. It was registered as a charity with the Charity Commission on 31 October 1998.
## **Appointment of Trustees**
As set out in the Declaration of Trust, the Church has a minimum of three trustees and it is not subject to a maximum number. New trustees are invited to join the board if they have a particular area of expertise that can help the charity. A majority of trustees need to agree on this.
## **Trustee Induction and Training**
New trustees are advised of their obligations under charity law, the content of the Declaration of Trust as well as the structure and decision-making process of the committee _._
**- 4 -**
## **APOSTOLIC CHRISTIAN CHURCH (SHEEPFOLD)**
## **TRUSTEES REPORT (CONT’D) FOR THE YEAR ENDED 31 DECEMBER 2021**
## **Reserves Policy**
The Trustees monitor the financial position of the Church and have established a level of reserves that they believe the Church requires to cover day to day expenditure and also unforeseen emergencies such as repairs to the Church buildings. This level is deemed as being approximately two months’ expenditure, which is not considered excessive.
Approved by the Trustees on 31 March 2022 and signed on their behalf by:
………………………………….
P Efstathiou
**- 5 -**
## **INDEPENDENT EXAMINER’S REPORT**
## **TO THE TRUSTEES OF THE APOSTOLIC CHRISTIAN CHURCH (SHEEPFOLD)**
I report on the accounts of the charity for the year ended 31 December 2021 which are set out on pages 5 to 12.
## Respective Responsibilities of Trustees and Examiner
The charity’s trustees are responsible for the preparation of the accounts.
The charity’s trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.
It is my responsibility to:
- examine the accounts under section 145 of the Charities Act;
- follow the procedures laid down in the General Directions given by the Charity Commissioners under section 145(5)(b) of the Charities Act; and
- state whether particular matters have come to my attention.
## Basis of Independent Examiner’s Statement
My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a “true and fair view” and the report is limited to those matters set out in the statement below.
## Independent Examiner’s Statement
In connection with our examination, no matter has come to my attention:
1. which gives me reasonable cause to believe that, in any material respect, the requirements:
- to keep proper accounting records in accordance with section 130 of the Charities Act; and
- to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act;
has not met; or
2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
D R Gradon MA FCA Cound & Co LLP Chartered Accountants 1 Princes Court Royal Way Loughborough Leics LE11 5XR
31 March 2022
**- 6 -**
## **APOSTOLIC CHRISTIAN CHURCH (SHEEPFOLD)**
## **STATEMENT OF FINANCIAL ACTIVITIES**
## **FOR THE YEAR ENDED 31 DECEMBER 2021**
|INCOME
Donations and legacies
Donations
Gift Aid tax recoverable
Income from charitable activities
Hall hire
IXTHUS
TOTAL INCOME
EXPENDITURE
Charitable activities
TOTAL EXPENDITURE
NET INCOME FOR THE YEAR AND MOVEMENT
IN FUNDS BEFORE GAINS AND LOSSES
Net Gains on the Revaluation of Fixed Assets
NET MOVEMENT IN FUNDS
RECONCILIATION OF FUNDS:
TOTAL FUNDS BROUGHT FORWARD
TOTAL FUNDS CARRIED FORWARD
Note
The Church also applied resources as follows in respect of capital
Freehold church building
Music and other equipment
Fixtures and fittings|Unrestricted
Total
Total
Funds
Funds
Funds
Notes
2021
2021
2020
170052
170052
187041
26716
26716
35049
40018
40018
53352
9015
9015
5517
______
______
______
£245801
£245801
£280959
______
______
______
2
216183
216183
169933
______
______
______
£216183
£216183
£169933
______
______
______
29618
29618
111026
4
73199
73199
57648
______
______
______
£102817
£102817
£168674
______
______
______
1058608
1058608
889934
______
______
______
£1161425
£1161425
£1058608
______
______
______
expenditure:
2021
2020
-
-
90794
-
10946
5069
______
______
£101740
£5069
______
______|Unrestricted
Total
Total
Funds
Funds
Funds
Notes
2021
2021
2020
170052
170052
187041
26716
26716
35049
40018
40018
53352
9015
9015
5517
______
______
______
£245801
£245801
£280959
______
______
______
2
216183
216183
169933
______
______
______
£216183
£216183
£169933
______
______
______
29618
29618
111026
4
73199
73199
57648
______
______
______
£102817
£102817
£168674
______
______
______
1058608
1058608
889934
______
______
______
£1161425
£1161425
£1058608
______
______
______
expenditure:
2021
2020
-
-
90794
-
10946
5069
______
______
£101740
£5069
______
______|Unrestricted
Total
Total
Funds
Funds
Funds
Notes
2021
2021
2020
170052
170052
187041
26716
26716
35049
40018
40018
53352
9015
9015
5517
______
______
______
£245801
£245801
£280959
______
______
______
2
216183
216183
169933
______
______
______
£216183
£216183
£169933
______
______
______
29618
29618
111026
4
73199
73199
57648
______
______
______
£102817
£102817
£168674
______
______
______
1058608
1058608
889934
______
______
______
£1161425
£1161425
£1058608
______
______
______
expenditure:
2021
2020
-
-
90794
-
10946
5069
______
______
£101740
£5069
______
______|
|---|---|---|---|
|||2020
-
-
5069
______
£5069
______|2020|
**- 7 -**
## **APOSTOLIC CHRISTIAN CHURCH (SHEEPFOLD)**
## **BALANCE SHEET AS AT 31 DECEMBER 2021**
|
Fixed Assets
Current Assets
Debtors
Cash at Bank and in Hand
Creditors: Amounts falling due within one year
Net Current Assets/(Liabilities)
Total Assets Less Current Liabilities
Creditors: Amounts falling due after more than one year
Net Assets
Unrestricted Funds
General Funds
Revaluation Reserve
Total Funds|Notes
2021
2020
4
1438054
1297683
5
10752
14698
164176
211204
_____
_____
174928
225902
_____
_____
6
38944
36791
_____
_____
135984
189111
_______
_______
1574038
1486794
_______
_______
7
412413
428186
_______
_______
£1161425
£1058608
_______
_______
10
624190
594572
10
537235
464036
______
______
£1161425
£1058608
______
______|
|---|---|
Approved by the trustees on 31 March 2022 and signed on their behalf by:
……………………………………
M Constantinou (Trustee)
**- 8 -**
## **APOSTOLIC CHRISTIAN CHURCH (SHEEPFOLD)**
## **NOTES FORMING PART OF THE FINANCIAL STATEMENTS**
## **FOR THE YEAR ENDED 31 DECEMBER 2021**
## **1. Accounting Policies**
- a) These financial statements 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 FRS102 the Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS102”) (effective 1 January 2016)’, FRS102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (effective September 2016) and the Charities Act 2011. The disclosure requirements of Section 1A of FRS102 have been applied other than where additional disclosure is required to show a true and fair view.
The charity constitutes a public benefit entity under FRS102.
Assets and liabilities are initially recognised at historical cost or transactional value unless otherwise stated in the relevant accounting policy note and the financial statements are prepared on a going concern basis. The financial statements are prepared in sterling, which is the financial currency of the charity and rounded to the nearest £1.
- b) General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the funding provider. The costs of raising and administering such funds are charged against the specific funds.
- c) Voluntary income is received by way of donations and gifts and is included in full in the Statement of Financial Activities when receivable. The value of services provided by volunteers has not been included.
- d) Resources expended are recognised in the period in which they are incurred. Resources expended include attributable VAT which cannot be recovered.
- e) Depreciation is charged in such a way as to write off the cost of fixed assets over their estimated useful lives at the following rates:
|Office equipment|-|30% of net book amount per annum|
|---|---|---|
|Music and other equipment|-|30% of net book amount per annum|
|Motor Vehicles|-|25% of net book amount per annum|
No depreciation has been charged in respect of the freehold church buildings. Freehold church buildings are valued at fair value. The movement in the year is transferred to the Revaluation reserve.
## f) Judgements and Estimation Uncertainties
The trustees have given consideration to any judgements and uncertainties in these accounts and the only issue to note is that the Church’s going concern is based on the continued support from its congregation and members, who provide the majority of the income for the Church. However, there is no reason to suspect that this support will not continue in the future.
**- 9 -**
## **APOSTOLIC CHRISTIAN CHURCH (SHEEPFOLD)**
## **NOTES FORMING PART OF THE FINANCIAL STATEMENTS**
## **FOR THE YEAR ENDED 31 DECEMBER 2021**
|**2.**|**Charitable Expenses**
2021
2020
Ministerial expenses
4230
401
Evangelistic literature
1243
445
Gas and electricity
11515
10232
Rates
(11)
2439
Insurance
2676
2699
Repairs and maintenance
15004
6933
Salaries
114474
79958
Music and audio/CD, tapes and DVDs
1067
-
Church functions/events
1707
18
Travel Expenses
-
3010
Bank loan interest
13105
19564
Donations (see note 8)
5424
6220
Bank charges and interest
1129
7964
Office expenses
1396
-
Postage, printing and stationery
365
1385
Subscriptions
1702
3945
Training Course Fees
90
943
Telephone and internet costs
421
2009
Legal fees and professional fees
-
11487
Accountancy fees
6078
4500
Depreciation - fixtures and fittings
2967
2541
- music and other equipment
27752
734
- office equipment
3849
2506
______
______
£216183
£169933
______
______
Accountancy fees are split between;
Payroll and Bookkeeping services
3878
2500
Independent Examination fees
2200
2000
_____
_____
£6028
£4500
_____
_____|**Charitable Expenses**
2021
2020
Ministerial expenses
4230
401
Evangelistic literature
1243
445
Gas and electricity
11515
10232
Rates
(11)
2439
Insurance
2676
2699
Repairs and maintenance
15004
6933
Salaries
114474
79958
Music and audio/CD, tapes and DVDs
1067
-
Church functions/events
1707
18
Travel Expenses
-
3010
Bank loan interest
13105
19564
Donations (see note 8)
5424
6220
Bank charges and interest
1129
7964
Office expenses
1396
-
Postage, printing and stationery
365
1385
Subscriptions
1702
3945
Training Course Fees
90
943
Telephone and internet costs
421
2009
Legal fees and professional fees
-
11487
Accountancy fees
6078
4500
Depreciation - fixtures and fittings
2967
2541
- music and other equipment
27752
734
- office equipment
3849
2506
______
______
£216183
£169933
______
______
Accountancy fees are split between;
Payroll and Bookkeeping services
3878
2500
Independent Examination fees
2200
2000
_____
_____
£6028
£4500
_____
_____|**Charitable Expenses**
2021
2020
Ministerial expenses
4230
401
Evangelistic literature
1243
445
Gas and electricity
11515
10232
Rates
(11)
2439
Insurance
2676
2699
Repairs and maintenance
15004
6933
Salaries
114474
79958
Music and audio/CD, tapes and DVDs
1067
-
Church functions/events
1707
18
Travel Expenses
-
3010
Bank loan interest
13105
19564
Donations (see note 8)
5424
6220
Bank charges and interest
1129
7964
Office expenses
1396
-
Postage, printing and stationery
365
1385
Subscriptions
1702
3945
Training Course Fees
90
943
Telephone and internet costs
421
2009
Legal fees and professional fees
-
11487
Accountancy fees
6078
4500
Depreciation - fixtures and fittings
2967
2541
- music and other equipment
27752
734
- office equipment
3849
2506
______
______
£216183
£169933
______
______
Accountancy fees are split between;
Payroll and Bookkeeping services
3878
2500
Independent Examination fees
2200
2000
_____
_____
£6028
£4500
_____
_____|
|---|---|---|---|
||||2500
2000
_____
£4500
_____|
**- 10 -**
## **APOSTOLIC CHRISTIAN CHURCH (SHEEPFOLD)**
## **NOTES FORMING PART OF THE FINANCIAL STATEMENTS**
## **FOR THE YEAR ENDED 31 DECEMBER 2021**
|**3.**|**Staff Numbers and Costs**
2021
2020
Salaries
128033
110021
Social Security Costs
15232
12769
Less: Employment Allowance
(4000)
(4000)
Pension Contributions
2638
2627
JRS Grants Received
(27429)
(41459)
______
______
£114474
£79958
______
Average number of employees
2
2
____
____|
|---|---|
One of the two employees (P Efstathiou) is a trustee and her remuneration was £62525 (2020: £55052). She receives remuneration for her role as Senior Pastor and not for her role as a trustee.
The number of employees who received total employee benefits (excluding employer pensions costs) of more than £60,000 is as follows:
|£60,001 - £70,000|2021
Number
2
____|2020
Number|2020|
|---|---|---|---|
||||0
____|
The total amount of remuneration benefits for trustees and key management personnel during the year was £130671 (2020: £112648).
|Trustees’ reimbursed expenses were:|2021|2020|
|---|---|---|
|A Sotiriou|7598|420|
|M Constantinou|11995|12077|
||_____|_____|
||£19593
_____|£12497
_____|
The above expenses relate to goods purchased on behalf of the charity and do not include any travel, meals, accommodation and telephone costs.
**- 11 -**
## **APOSTOLIC CHRISTIAN CHURCH (SHEEPFOLD)**
## **NOTES FORMING PART OF THE FINANCIAL STATEMENTS**
## **FOR THE YEAR ENDED 31 DECEMBER 2021**
|**4.**|**Fixed Assets**
Cost
As at 1 January 2021
Additions
Revaluations
Balance at 31 December 2021
Depreciation
At 1 January 2021
Charge for Year
Balance at 31 December 2021
Net Book Value
At 31 December 2021
Net Book Value
At 31 December 2020|Freehold
Church
Building
1284197
-
73199
_______
1357396
_______
-
-
______
-
______
1357396
_______
1284197
_______|Office
Equipment
23521
6986
-
_____
30507
_____
17677
3849
_____
21526
_____
8981
_____
5844
_____|Fixtures
& Fittings
217859
3960
-
______
221819
______
211929
2967
______
214896
______
6923
______
5930
______|Music &
Other
Equipment
Total
86488
£1612065
90794
101740
-
73199
______
_______
177282
£1787004
______
_______
84776
£314382
27752
34568
______
_______
112528
£348950
______
_______
64754
£1438054
______
_______
1712
£1297683
______
_______|Total|
|---|---|---|---|---|---|---|
||||||||
The Freehold Church building was revalued by the trustees as at 31 December 2021 at its open market value.
The building was valued by NatWest Bank plc in September 2011 as part of financing arrangements by the Church. The trustees have updated this valuation to 31 December 2021 by using land registry house price indices for the local Borough to obtain a fair value.
The historical cost of the building as at 31 December 2021 was £806691 (2020: £806691).
|**5.**|**Debtors**
2021
2020
Trade Debtors
4552
3880
Charitable Loan (see note 9)
1050
1050
Gift Aid Tax Recoverable
4806
5227
Other Debtor
100
4334
Prepayments
244
317
_____
_____
£10752
£14698
_____
_____|
|---|---|
**- 12 -**
## **APOSTOLIC CHRISTIAN CHURCH (SHEEPFOLD)**
## **NOTES FORMING PART OF THE FINANCIAL STATEMENTS**
## **FOR THE YEAR ENDED 31 DECEMBER 2021**
|**6.**|**Creditors– Amounts Falling Due Within One Year**
2021
2020
Due to HM Revenue & Customs
6769
3412
Accruals
4075
4030
Nursery Rental Deposit
6250
6250
Nursery Rent in Advance
3334
3334
Wages Owing
589
587
Pension Contributions
587
584
Bank Loan
17340
18594
_____
_____
£38944
£36791
_____
_____|
|---|---|
|**7**|**Creditors– Amounts Falling Due After One Year**
Unity Bank Loan|2021
412613
______|2020
428186
______|
|---|---|---|---|
The Unity Bank Loan is being repaid over 20 years by monthly repayments of £2,494.40. Interest is being paid at 2.5% above bank base rate. The loan is secured by a charge over the freehold property.
|**8.**|**Donations**
Estonia Church
Amazing Grace Ministries International
Reconciliation International
Overseas Support
Visiting Ministry
Meal for Homeless at Easter
Covid Support
Funeral Cost Support|2021
2020
1000
-
100
-
150
-
424
-
750
200
1500
-
1500
4520
-
1500
_____
_____
£5424
£6220
_____
____|
|---|---|---|
## **9. Related Party Transactions**
In 2007 the Church made a loan of £5000 to an employee, Archbishop C C Evangelou. This loan is interest free and was repayable within 3 years. However, as at 31 December 2021 £1050 was outstanding (2020: £1050) and is included in debtors (note 5).
The Church rents office space to another Charity, Community Heart (London). Two of the trustees of the Church (P Efstathiou and M Constantinou) and Archbishop C C Evangelou are also trustees of this charity.
During the year the Church received £12000 in rent (2020: £12000).
**- 13 -**
## **APOSTOLIC CHRISTIAN CHURCH (SHEEPFOLD)**
## **NOTES FORMING PART OF THE FINANCIAL STATEMENTS**
## **FOR THE YEAR ENDED 31 DECEMBER 2021**
## **9. Related Party Transactions (Continued)**
On 6 March 2016 the Church leased the ground floor and basement of the Church building to Angel Place Nursery Limited. P Efstathiou, a trustee of the Church and Archbishop C C Evangelou are also directors of this company. The lease runs for 5 years. The rent received was £26668 (2020: £40002). The nursery was actually operating on an informal rent free basis for a period prior to the lease being signed. The terms of the lease were approved by the Charity Commission.
During the year the Church received donations totalling £6120 (2020: £6120) from Ethical Financial Planning Limited. This is a company controlled by trustee, A Sotiriou.
The Church received total donations from the trustees of £12525 (2020: £15180).
|**10.**
**11.**|**Fund Reconciliation**
Balance as at
1 January
2021
Unrestricted Funds
594572
Revaluation Reserve
464036
_______
_
£1058608
______
**Analysis of Net Assets by Fund**
Fixed Assets
Current Assets
Current Liabilities
Creditors After More Than One Year|Income
245801
-
______
245801
______|Balance as at
Revaluation
31 December
Expenditure
Gains
2021
(216183)
-
624190
-
73199
537235
______
______
_______
(216183)
73199
1161425
______
______
______
Unrestricted
Revaluation
Total
Funds
Reserve
Funds
900819
537235
1438054
174928
-
174928
(38944)
-
(38944)
(412613)
-
(412613)
_______
_______
_______
624190
537235
1161425
_______
_______
_______|
|---|---|---|---|