BIRMINGHAM IRISH ASSOCIATION FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 Company Number: 3628076 Charity Number: 1072258 Prime Chartered Aceounlants and Reglstered Audltors Corner Oak l H(bmer Road Solihull West Midlands B913QG Pag¢ I BIRMtNGHAM JRISH ASSOCIATION TRUSTEES REPORT FOR THE YEAR ENDED 31 March 2023 NCORPORATING THE DIRECTORS REPORT) The trusie¢s who3￿ ajso directors of the ¢lMrity for t￿ put￿)5¢5 of thecompanies Act 21)06, present their report with the fffinancial statements of the clwiry for the year ettded 31 March 2023. The tN5*es have adopred the IYOVLSiOn5 of Accounting and litpJrEing by Chariiies.. SLqtemenl of R￿0MmendedPraclICC arolicablc to chartties eparAng their accounts in a¢¢i)rdan¢e with the Financial ReFK>rtillg Stalldard appli¢abk in thE UK atKI Republic of Irelalld (FRS 1021. REFERENCE AND ADMINISTRATtVE INFORMATION Imrectors (Trustees): Pat O'Neil (Chair) Mi¢k O'Bri¢n (r￿aSurer) J Sn]ith { Vice CThair) T Lynk Fr E Corduff C Gllliver C Brogan The Trustee8 have dele8ated day w day responsibilities to Mawice Malone, the ChiefExecutive Offi¢er Cblef Exe¢ullve: Maurtce Malon¢ LTharity Nunther: 1072258 Company Number: 3628076 (England and Wales) Regtstered Office and Prineipl Addr￿￿. St. Anlle's Parish Centre 45 Al￿ster Street Deritelld Birmin8ham B120PH dito Prime Chartered Accountants and Registettd Auditor5 Corner Oak l Hi)mer Road SDAihull West Midla]￿$ B913 BAnkers: Metro Bank PIC One Southampton Row Londo WCIB SHA Soliatoys: Ga*ky Pl¢ 11 l Edmund Street B1￿InghaM B3 2HV BIRM￿GHAm IRLSH ASSOCIATION Page TRUSTEES REPORT FOR THE YEAR ENDED 31 Mareh 2023 (INCORPORATING THE DIRECTOKS REPORT) {eontinued) STRUCTURE, GOVERNANCE AND MANAGEMENT Coverthg DoeDrnent: Th¢ fwganisation is a charitable comp}￿Y limited by gu¥tantee, inc%)ryorateil on Q SepteM￿r 1998. Il was regisiereii as a chariiyon 3 November 1998. The compatty was e5tablithed undera MetooraDdum of Ass￿laU0￿ whichestablis]￿￿thc objeths andpowersof the¢lMritablecoJJ)pany &ndis gi)v¢rned by its Ariick5 of A$S￿lation. The ¢(mLpany chartged its name, following Ats members, 2pproval by special Te501ution at the AGM OA 22 Sep*mber 2014. fromBirniinsham IrÉsh A5sIKiation io Birniin8ham Irish Asswiation. kwruAtment and of AppokntmeDt of llew The dArector5 0(tk compatty are aIso ¢hariiy trustres for the putFA)&e Df charity law 9￿d are app)Antrd accordithg to the rulcs deiail¢d in the Mem¢rdndutn and Arti¢leg of Asso¢iatiim. T￿$(¢¢$ gerve f(* a th￿e ye4r peri￿1 aftr which they must $wIdf￿ rc*lertioll ai the nexi Annual Genern] Meeling. Th¢ Organisauon has a list of membeTh from which ¢J1￿clorS are %el¢cted. Th¢ TnJ5tees may a]so from tin* to tine co-opt llew n]ellthrs. with relevant skills, ontD the board This is ¢onditional upoJJ them becoming￿emberS of the charity once elected N¢w trustees uJ)dergo an induction [ri￿eSS. ar¢ invited io visit prOJ￿t$ and receive a C0[nprehe￿$lVC induction pack. Oryantsation ofthe ￿arIty. TTUStEes agreep)licy and straregy issues and delegat¢the day to day managcmentof BIA'S opernion to thecbief E%￿utIve Officer who 15 also 8UPPX)rted by a rea￿ rf appmpriately qualified ￿0p]e. Birnlingham Jnsh Asswiation's team consASts of 15 full titsle Staff, 2 part ume staff. 40 volunTrers Publie BenefiL' We hav¢ referred LO ￿ guidanL¥ ¢¢)ntaitiedin the CharAiy Commission'5 generalguidancc on publicbenefitwheTL reviewing our aiTn and obje¢tives and ITh pla[￿ing our fuiure a¢tivitie5. In porticular. the tsvstEB8 conslder tLOW planned acuviues wiu contribute ts) the aims and objectives they have Set. Declsffion Mgkkn8'. The Board ofTru5tccs meets every two months to makedecisiOll5. iDform¢d by pr￿e￿￿tiOn and discussions wid) th¢ Chief Exe¢utivc. The mairers reserved for Ix)ard decision include the approval of budget al￿ the alluual report and acC￿nts. deVElopll￿ni and endorsemenL of the businc&4 plall, sign￿l¢an[ e4)ital expEnditure and the charity'$ w>licies and prrKedures. The BoaTd 15 a]80 responsible for long letm financial and stra[e￿.¢PlaThlling and for the gOVerna￿e of th¢ ¢hgJity. The Management team takes operational decisions and formthi¢s fundtDg bids. The Board delcgafrs olmtional resp)n5ibility to the Chief Executive. The Chief EXec￿tive 15 respowible for enswing that the chariry deliyers a s¢rrice in accordan¢e with (be objeffls 4Dd mis&on stalen￿￿{. thai key perfonnance indicators are ￿tI and for balancing the effeelive Managen￿ll1 i)f resources with creative d¢velDprnenr that ke¢p5 the Art￿￿8ts of s￿viC¢ us¢r5 ai its heatt The Chairattd Chief Executive meet ott a regular basis to maintain fltsw and the mana¥¢TDellt team meets forinlgb￿Y to ensure gtrategic relevance and OFer￿10naI effeciiveness And to prtsvid¢ consuliauv¢ stNctures within the organi5atiorL Birmingham Jrish AssLxiaiton hB5 policies a￿d pryxedures in place dexrib¢ key f[￿￿¢la1 re5POtLsibiliti¢s and the agreed areas of delegatioTh from b(kqrd to 5Enior manasemeni. The Treasurer tak¢s responsibility for oversccirtg account concRJiation and rep(rts diffctlyto tht Bi)ard on the ￿a￿ageMent accounts and budgetory matters. BIRMINGHAM IRISH ASSOCIATION TRUSTEES I￿PORT FOR THE YEAR ENDED 31 March 2023 INCORPORATING THE DIREcfoRS REPORT) (continued) srRUCIURE GOVERNANCE AND MANACEMENf (continued) Risk Mwgement: The Trusie£s have conduaed a review of the risk5 to which th¢ chariiy ts exposed. and esthblished a jisk rebwter updat¢d amiually. Where approptiat¢. 8ysleTllS 4nd pr(ttdures bav¢ been ¢stabJished io mitigate the Ttsk8 the ¢hariiy faces. Internal cotttrol Tibks are mitiÉared by the iThpleTntmtation ot pr(Kedures for aUthoTiS￿ion ot ail transa¢uons piujects. and pr￿edureS ￿e in place to ensure compliance with health asvj 5dfely of staff, volunW clients at)d visitors to th¢ service. The continuing iMplen￿￿tatiOn of quality standa￿$ enstues a SjSt•it quality of d¢livery. Pr￿ed￿eS are ￿vA¢wed annually to ensure that they continue to statutory atrl s¢rvice requir¢Jnents. Related Partips: Iktsi15 of tranwiions with r¢laied partie5 ar¢ given in now 17 Éo theK fin8n¢ial statemenis. OBJECTIVES Af4D ACTivrrJKs Objects ot the Charity: 11)e objects fty which th¢ ¢ompanyA8 establi8htd are the relief of th05¢ in needby r&wD of youth, age, ill l*aJt disability, financial hardship, the advancejnent of edu¢ation and traitiing ITh particular bui not exclusively by prornolitt8 coIIimunity and cultural developntrJ)i the advanc¢meni of citizeuship and to provAth fa¢i]ities in the er¢st of social w¢lfar¢ for re¢r¢Jiion and othu leisure tisne occupation among the inhabitants of Birningham d surrounding areas IhereAnafter call¢d the afca of be￿rItI including but not limK*d io those of Irish origijh or descent WLtiw)ui distinctiDn of s¢L sexual orientation rdce. age. (lisabi]iLy or of political, reliEiOUS (Fr othcr orATUQnS'. We have referred to the guidanr¢ ¢ontsincd in ihe Charitw Commi$$iot)'s genera] gUIdar￿ oll P￿b)I¢ benefitwhe Irrie￿ng our aim aELd objecrives and in pl#Dning oui futurt activities. Jn pafficular. the tn]Sfe¢s consider how planned activilies will contribu* Lo the artdobje¢tives (hey have seL Mi&sion Statsment: BirnJillgham Irish Ass(Kiation ain]s to enhance ihe lives of people with Irish h¢ritage by providillg quality advi¢¢ and SUPP￿t service5 that meet the welfare aTKi cultural Deeds of the bish Community ill Birn)ingha]n. ()ur aspiraiioTJ is to ￿ the seEvice of choict fLt all Irish pBopl¢ (with primary or ¢ombiThed fri5hh¢riia8¢} 8eeking ad￿¢, supp)rt and iDfonnation. Our Se￿i￿e$. Through our orgaThi8atiollal values Acctssibility. Commitn￿￿t. Ethics and PaTDwthp5 we bcttcfit the trish Community by pro￿ding a fit for putp)se orgaDiBation that has adapted to the chaDging Deeds of the Diaspora. We re¢ognise the strength of tbe conununity and thr(￿8￿ the froni lille support servi¢¢8 we provide we can eKourag¢ communiiy illvo1verne￿ and provide Thuch need¢d W¢lfare alld CuliuTal services to our c]ients 3VLany of Who￿ at¢ vulncrablc and Isol&￿1. We hav¢ adapted io ttie challging demo￿apblC of the ¢ommuDity and ¢ now deliver $ervic¢8 locally. We mke a differentt in people's lives by providing a wid¢ r￿]8¢ of welfarq iThftsrmatioTL ad￿ce and 511PPOrt services. Wc pr¢dominaThtly delivtrto I, and 2 gellEratsOn Trish eld¢n butalso iothe wid¢r¢ommunity al￿ Jrw itllmigrants. Our cU￿t programme delivers supp)rt with social i501ation. physical attd rnental health issu¢$. poverty) housing. alcohol and SubS￿￿¢t D)isusc, fa￿llY Sup1￿ aud more g¢tt¢ral is5u￿ $uch LTish passports and PBn%ions. We run a celltral elde￿ day centr¢ dnd 12communiiy Sites deliveTing activitieg. Our heri(age WOTk ill¢luding art ba5¢d and literdry pwjecis ensures IriskL Cultu￿ and hcritage in Binning1]a￿ continu¢s 10 thrAve ] develop. Ourplans forthe forthcoming years include assisting youllgpeopl¢ whollk&y be livin£ withrelativ¢s dealins WAth d¢meDtiti and othcr memal health i6su¢$, expanding the Family Supportpffoject,d(wblirtgthecurrctLt l¢vel of Voluntcers working with us aod increasing Iht number of locallybased activity e£ntresto deliver services io the n)arginalised. We also aim kn adapt our service [￿fOllO to deal with n¢w immigrants am1 those frolll the avellitkg communiry. We provlde a holistic approaGh to achieve 118 mi551on $i*iemeni ttLrDugh th¢ provisi￿ of a tAeTed Se￿lee model. Page BIRMINGHAM ]RISH ASSOCIATION TRUSTEL5 REPORT FOR THE YEAR EIWED 31 Mareh 2023 (INCORPORATING THE DIRECTORS REPORT) (continued) OBJECTIVES AND ACr[V￿[E8 (eontlnued) We offer three levels of to all cli¢nts contactiThg ttie 5¢rvi¢¢ direct or through a refeTral pathway froD] a partner organisation. The levcl of support is dtterniined aL th¢ Triage sthge an(L Completio￿ a level of SUPPQrt a5 detailedbelow 15 offered. Level l.. Inforn)ation Ixvel 2.. Brief InteTh'ention (Singlt Advice tnttrventions) ILvel 3.. Enabl¢Tncnt iEKteDded Int¢rvention5} S¢rwic¢s aff provided from our ¢entyal offi¢¢s An Digtdh. from our twelve cfftty-wide communiiy seuings or the clieni's home when appropriat Chalr's Re rt 202S2023 Since 1957 BirninBham Irish As%ttiatiott has always had the PTimarv aim Df trying to improve Ihe quality of all cmbers of the Irish cornmunity's lives by listelling ￿ thern aDd their needs aAd tryittg to translate these need5 irtto actso]L I hDPe thaiby reading lkn's Review and kn]wal Report you will se¢ th¢ ¢xtrnsive work thatha$ bee done. We are &ware that much more work needs io be (lone to ensure we continue to makc a differcnct. D¢5Pit¢ th¢ e¢onoTUiC uncertainty BIA has cnjoycd an exciiiDg and ehallejjging ye￿. Thi$ wort outlines our achievements inc]uding our expansion of Iw D¢Tnentsa SuppDrt projecL the YouDg Persons Emotional SUp￿rt proie¢i a]ongside rdaining many of the new initiaiive services which wcrc thc rcsult of the pandemic. Th￿¢ developments are an imponant pari of our pnigramm¢ to work ¢li)5ely with our fu￿derS and part￿er groups including ihe City Council. H￿1th Authorities and Other volulltary organis*ioDs to 5tr¢tsgthen al￿ to i rff¢ctiYe in th¢ 5ervice5 provided by BLA. Notte of the above W￿[d b¢ pos$ibl¢ without th¢ hard WOTk tkdic&tion atKI commtttoellt fr￿ our managcmcnl artd staff who in addition to thcir normaj dutie8 in proviJinb? C.KLLllethi servires have worked very hard overthe past y¢aT on fundrni5ing. A nuu]ber of Board ￿eMberS have also played an imporwii role in this 8tta which is b￿L.￿mill¥ muLh M[￿ (lejndnding dnd iJupwtaut to our finallcial 51tuaiion. Special mention should be made of the fantastic eff￿S by our many vtslunte¢rs, suppt>rter5 and fundraisers who play a really e55enttal role in both our 5ervÉce delivery and fundr￿8]ng a¢tiviiies. Indeed they have been doing so for DWY years andhave also beell an important fl￿* In belpin8 our servi¢¢ useTh in nuInetOU5 Vdy5 which often ￿e&[]Y improve their quaSiiy of life and abiliiy io ¥¢ept help. The voluntary 8ector is chaThging quite dramaiicaily as are5uli ofre41u¢ed spending. This presents IK>ih problems and opportunilies ihat will iTopac¢ DU BIA going forwaTd. The Board and Mallagement hav¢ re¢ogtiis¢d that thi5 1$ a very seriou$ Siludliun An terms of futwe developme￿1 and have workcd OD divcrsitying (￿r fundxng bas¢ al during th¢ current finan¢ial year hav¢ con)m¢A)¢¢d w¢)rk ¢)n th¢ redesign and restn]cturing of what we pmvide and h(FW w¢ provid¢ IL 3lJis year rn¢)re Lhan ever we wish to thank ourfuJLders [￿ their Continui￿g fu￿nCIal support incliidtJJg the Irish Gov¢rnm¢nt Emwani Support P[0￿mMe, Birmingham City Council and Birrningham and Solihul] ICB plus the mally other or8aThisations and individuals who h&Ye madt donaiiot15 tD 5￿1pDrt Dur WOFL Lwi bvi n¢x leas¢ J wouldreally Iike to thank all trjembers of the BIA Board of Dire¢tors forth¢ir support lo yself and other menthers during rhe p&8t year. We welcomed Dew b0￿d m¢mbErs duting the year ￿ the successful inicgtation of thcsc individuals has add¢d trcm¢ndously to tht development of the governance and 5tsBtegic diTECtiOD of the organ￿Sation. P*t O'Nellt Pagc 5 BIRMINGHAM IRISH ASSOCIATION TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2023 (INCORPORATING THE DtRECTORS REPORT) (conlitiu￿) This ycar. as inÉended we ¢oniinucd to all th¢ proj¢¢ts and acuviti¢s thai we Ta￿ in previous years a5 well as txpanding iDto new areas. The projects that are llp and nJD]Jitig for publi¢ benefit and deliverAll8 our missiot) State￿¢￿1 &re'. Family Support - Providing SUp￿)rt io young children and theit faThi]ies with is5Ue5 swh as bllllyillg. self- esteem, lack of coKfidencG Isolatio￿ Welf￿e, deb( housing i&8ues aDd family relatio)￿lps. SccAal In¢lusion- Providingan opwÈuniiy for ¢lÉeDts kn take partin Stim￿lating aciiviths. social ithteTaclit>n. gnd a¢c¢$$ tr> advi¢¢ and p¢tsonal supp(rt iimEd at all¢vi8ting lon¢Jines4 social i501atiott at￿ depressAon and dellkntia care. > Primary Care- SupportiThg older *Jults who may be sufftting from physical andm¢nial health pr(knlems and are having diffi¢ulÉy in engagit)g witb seryi¢¢8 with th¢ aim of improving thtir quality of life and rsonal wtllbcing. Volunte¢r Proje¢t- A vital servlct for tbe orgartisatiom complementing (he staff team aNI w¢l¢oming Glients through rhe frimt receprAon, cooking up a hot n￿al or ￿ChIng people how to surfthe ￿￿1 11 > Cultwe aTKI Heritage - Promoting Irish culture and heritage in Birniingham and developing activities that enhance Trish i(kDtity and a vib￿lli active c¢)m]nuni¢y. Inforn￿tiOn and Advi¢e Proj¢¢t- A s¢rvA¢¢ aim¢d a¢ pmviding help on a widc ra￿ge of i&sue5 from applying for 5tish passwrts, 5r¢king acCoJntnixlatio￿ iKK>kisJg fiights, traciDg ra￿llY members W* advice with debi W¢lfar¢ b¢￿e[Al5. > Young peopk and tkmentia-A prtsie¢t ?imedAtsupptrting childretl whoh&vt a Family mem1￿rI1VtngW1lh Dementia. The project involves visiting schiK>ls and deliverillg sessions to children in the LIass￿D￿, as we be]i¢ve children will ftel rnore at ease in a fan]iliar environment aml they may be more willing to shatt their ideas amongs¢ the children they know. Followittg thai, we thets tailor individual and smalltr group se6Si0th5 to SUPPOrt children who have a farnily member living wlth Dem¢niia. We want to eTLcourage children to ask ques(tons aTLd talk about any worries they may have. Our session8 are furt and engaging and are cOmpl￿elY hild fiicnd]y. They involve lots of discussion alld so]ne fi]D and iDforn)auve a¢rtiiues. Ip F￿Ollo￿lI Supp(rt Proipxi - Ow Emoti(mal Sup￿1 ￿(1j¢C1 off¢rs low-level, preveDtstive support r( childrenand young pcoplc undcr21. who are experiencing difficulties wtth emotianal wclllKing, self-e5reern. c(xJfidenc¢. relatii>nships* bullying and identity. Througli a rdnge of one-t¢Fone. drop-inaAd group work8hop sessiorts. we are able to help tlu)se who need IL to g¢¢b¥k on their feet once more. IrSthpassp￿ andBirtheertificates-W¢h2ve paSs￿rtfOrm$ availabl¢. and ¢4n off¢rguidaKewith applying f*x first time or EetKwa15. We a150 have a Photo-me iN>oth on site in Dllgb￿h Whic￿ rneajjs we eath easily f*ilit&e tinlirte ￿$sPOrt renewals. Perforniance Pr•r￿e f￿ theY￿r 202&2023 ThTough the projects we have de]iver¢d the following Dutcomes: .A]mosi 6,2(X) ph¢me calls received .Over 1800 virtual attendances at our drop itt ¢entre athd activity ¢lub$ .9.(M)O Food ￿celS distiibuted . Nearly 410 faD)iJie5 aJ)d youjjg children supwrted th￿gh the Farniiy Support Proi¢¢t . Approacbing480 pe4)ple adthssed their he4]fh needs tknrwgh the Primary Cate Proj¢ei . Over 2500 clients accessed advice alld support services through fr¢H)t offi¢e team -5.810 Hot M¢a]s Ilelivered .OY¢r 1000 ¢li¢nts T￿tiVed 5UPPOrt with Debt and W¢lfaTe benefrt related issue5 .W¥ had over 1,200 Iq[￿al visitorn ￿ the office looknng for help with passp(xt applicatiolls or visitin8 the shop . Over 2.3(K) wejfare pbon¢ ¢alls twk pla¢e Page BIRMtNGHAM IRISH ASSOCIATION TRUSTEES REPORT FOR THE YEAR EIWED 31 MARCH 2023 (INCORPORA TING THE DIRECTORS REPORT) (continued) FINANCtAL REVIEW Results for the Year The year w 31 hknh 2023 saw the Charity make a deficit of £146.189.90 (2022: deficit of £34.519.221. Duringthe year ￿derI￿vieW. the Charity'$ total iRcomiThg resources amoullted 10 £651.516 (2022.. £6819ts7} with £146,77112022- £31.7731 gf thatfromvoluntsry inrome fromourgenerousdonors and£476,204(2022.. £619.767} from grdnts and contracts from our fuTMkrs. Ouigoing resources weTe £774.213 (2022: £717,426). The Sta*rnent of Fmancmal AaAVili¢8 on pa8e 13 the iRcoming resourc¢s 8thd ]nain areas of xP¢Dth'iU￿. The Bal&nce Sheet pase 14 shows the Charity's assets a]wJ liabilits"¢8 * 31 Mareb 2023. Prlncipwl Fundkn8 Sour Bitmin8ham Irish As5wiations principal funding sources for th¢ year are as follows." > Trish GovernnKnt Department of Foreign Affairs and Trade Eroigrattt Support Prograrllm¢ > Bitmingham City Cvuncil IAduIts and Communiiies} > Birminghatn & Solihull ICB > Binning1￿M Secondary Schoo15 Family Support Project > The Irish Youtb Foundation Th¢ Big Lottery Commuuity Fund BVSC Con]moTrwea]th Games Network NeighbourhcKKI Fund Inve51ment Pomey Apart frDm reraitiiog aFnKtent anM)Unt io res¢rves each Ye￿ TDostof the eharity's funds are $p¢ntill thc short terni so there are few fu￿1$ for long inv&stment. Reserves Policy Th¢ Tru5tee5 have eKarnined th¢ chaJity'B requirements f¢Y reserves ill lighi of the main risks to the Wwdnisation have established apo]i¢y where the unre8tsi¢led fund¥. not ¢oiiullitted orinvcsled tangible fixed assets held by the chariiy should aim io be cquivalenl LO tjine months, expendiDJr¢. The Board ¢siimates this figwe to b¢ Ipproximat¢ly £375,￿0 at 31 Maxrh 2023 (£375,000 at 31 Mar¢h 2022). Thi$ po]icy ts r¢viewed every Ye￿ by the Board. Pa8e 7 BIRMJNGHAM IIUSH ASSOCIATION TRUSTEKS REPORT FOR THE YEAR ENDED 31 March 2023 (INCORPORATING THE DIRECTORS REPORT) (¢ondnued) ILANS FOR FUTURE PERIOIIS B￿InghaM trish A5sIKiaLion will stretLgthen role as o specialist supprt provider that deliver5 culthiilly competent s¢tYices toth05e WAth an Trisb PTiTnary or D￿￿edhe￿i￿ge. This will k achievedby mttting the taTge15 tipiicit to the following strat¢8i¢ objectives that ¥xe grouped with the 5 key Strnt￿le aims organlsati•n. To provide serviL* llser centred SUp￿r¢ serwices Theprovislonof an enbancedm¢nu ofadvsc¢, inf(xmatioThand SuP￿rts#rVIces forour tsrgetuKr gTOUP$ tbat will en&bl¢ individuals ¢0 achieve indepell&DcG iD]prove th¢ overall quality of their lives and utilise tht cornrnutiiiy fwthe FKnefit of others. The eugagementwith the widercommunity, includiAgse¢ond alld$ubseqllerLtTrish g¢tiC￿l0n8. ioensure thai service realignm¢ni and development ll￿t5 the needs of the widest constituent groij Through rest￿Ch, b¢n¢h markiKg and t£5t p￿￿tice m¢tb(xlology we wdl broadcn the range and acc¢ssibility of uur &eryLce5. Toestsblishswvices wiiljirt the commuDityaim¢dattacklingmen¢alh¢althissue5. specifically Inr¢I￿10Th to (kpression. loneliness and d¢rncntia. To develop r¢ range of CDmmuniiy b&8cd rclii)utce5 including a D¢mernLia Café incotPOTaling • telephonc hElp and advice line and $upport to friends and faTThilies of those suffering with Detn¢ntia. Tofuni)er develop th¢ farnily 8upportproject and make it available to the wider ci)mmunity. To b￿ld eft£¢¢ive and 5UStslnable orghnts4tio RecO￿ls1￿g that our 5u¢ces$ is dependent a highly moliv￿ed th effe£tive 6t#ff tBatn. offering opporEulliues for professiona] and personal deYelop]Dent will he integral co its (kvel(pm¢nt plat￿1￿8. Th¢ d¢velopment and implementation of a mark¢tiDg gtra*gy to rdiS¢ ihe profile of Birniin￿arn Iti5b A$sttiation. esrablishing the agency as a leadÉng provider of 5UPPOrt sttrvi¢¢s itt BiTJningham and the regioll. The ongoing developrn¢nt of performa￿¢¢, D)allagement and qualily a$sura￿e systm$ in OT(kr to eNidence ¢ffectiven¢$s and to build on the cxisting Qualiiy Mark. Service userinvolv¢men¢ wfftll be 5trengthenedtoeosure tbntusers of the 5ervicehav¢actAV¢ Participation within ihe orwdlli5ation. Financi&l management will coniAnue ts) be 5trettg¢h¢n¢d by reviewing illiplementillg maRagemeni systcnk8, enswing tbat we meei our fhnancial rewnsibilities as det¢miJwdby the Clutitie5 Commission and commissioning ag¢Dts. The broad¢ning of our supp￿trr, rrLellLb¢rsh2p and sthkeholdcr ba*. To diversify fundiDg and￿0ve away fr<)m the reliance on sl*UW funding. To maintain, prorn¢xe anddevelop an ortgoiJigvoluDteer team thaisuiwts tbe organis￿10￿ it) its service delivery and furtlw strengtben5 th¢ ¢ommuDity ttcogThising its wortb. BIRMINGHAM IRISH ASSOCIATION Page 8 TRUSTEES REPORT FOR THE YEAR ENDED 31 Mareh 202J (INCORPORATING THE DJREcfoRS REPORT) (continued) PLANS FOR FuT￿E PEIUODS (CODtlnuedl To work eoll*l)orAtlvdy with others to the needs of we serve The maAntenonce of existing and the devclopment (I new patthersjups for the ix]hefLI of Bimiinghatn Irish ASS￿l4￿0n.s con8titll¢iii group5. The investigatson of the op1￿ul}itieS of increased eoliaborativ¢ wthking with ]ike-minde41 orgaThiwions Ix)th l(Kally 2nd natsotMIIy. D¢v¢loping Parnierships ￿ collaborative workin8 to respond to the changillg Aants¢apr of I￿alth and S￿la1 ¢ate. Ttr ensure the £b8rity has suffi¢knt thnding ix plate for thttye we serve To ¢nhance the exisring vasion of th¢ orgthisation io achieve a rthusi and sustainable fwMlrai5ing strai¢gy. To ¢nsut¢ the Fundraising and DevelopmenÉ OffKer h&$ appropriate suppf the or8atii¥ation and the wider Irish community. Key Targets and l)biectiv¢s 2023.2024 Raise the rotile of Irish Culiurc. S rt and Hcriia e In BiTrniJJ hdnl and the wider area Continue to raiye awareness of BIA and ihc vfihL Iri.%h C(Jm]nuniiy ill Bir1￿￿ -￿hd1]I F(wther enhanc¢ th¢ mtrnorv awar¢nes$ service and Lredlcd dcmcniid ￿rI.1¢c5 for thr trnveiler communiii. CotiLinu¢ lo udli¢i' seTvices in a iou.h fIn￿(JaI eni'ir()ntnLni Devel(> dt¢ner%hi 'orknn * wilh (Aher like.IwndLd vr dnisEiiion% in Ihe We.81 NqiLlland% l]KrLa.%L I'oun 'Thun5 5ervice8 includin. menral hcdlib %u (In and dtmcrslia awdrcnc%% Pro%'idL' a %lahlc Idilorin itsTeLuver ii%i Covid a￿1 r¢ ofilc cenain dclive C Wlih lthdl Irilh clubs inLludi GAA Birnun ham lri.%h Al%￿1all￿n to takc the St Pattick'5 Parade 2024 Page 9 BIRMINGHAM IRISH ASSOCIATION TRUSTEES REPORT FOR THE YEAR ENDED 31 March 2023 ONCORPOKITING THE DIRECTORS REPORT) (continued) srATEMENT OF DtRECTOILS' RE5PONSIBILITJES 11)¢ Trustees, who are also dir￿10[$ d BirmiDghaTn kno¢iatson for tkn purF¥)s¢s of compally law. are rtsponsible for preydring the TTU%te¢s' Annual Report and th¢ fU￿nClaI statern¢nts in accordance with applicable )bw a￿] U￿lted Kingdom AccouJung Standatds (United Kingdonj GtDerally A¢¢wed ACC￿lting PractACCI. Company law requi￿ the Trustees to pr¢pare finan¢i81 statcll*nts fix each f￿ancIal period FAhich give a uue and Iiir view of the siare of affaiTS of thc charitable coinpaTry a]Jd of the IT￿￿Din¥ resources and application of iesources, includiD8 the income al￿ expenditur¢, of the Ch￿ts￿le company for that p￿)(￿1. In pr¢p￿iD8 these Iinanclal Svdiements, the Trusiees are required LO.'- s¢l¢ct s￿table 2ccountin8 policies and then apply thern ¢onsiswitly: ob8ervt the meth(xls and prI￿lpleS in the Charitits SORP 2019 IbTrS 102),. n]ake judg¢ll￿nts and esiimate8 that are rwonable and pkudent; epare the li￿nClaI 8tatem¢TLts OD the going conccrn b¥tsis unless it ts ilkappropriatt to pre5un* thai the charitable cOmp￿)Y will continue in orKrdtiOn. The Trt￿￿8 are re5pon$ible forkeepiDg &dtquate accounting recoTd5 w]Jich di8close with r¢asollabLe accurdey at Iny time thefjnancial po8ltionof the charitable compaAy aThd toenable ihtmtoen5ur¢ thatth¢ financial statements CO￿p]Y witFL the Companie5 Aci 21K)6. Thev are also reS￿nsible for safeguardiug the 2￿cts of the ¢harioble (ill￿VanY and h¢Dce fi)r taking reasonable step$ for the prev¢ntion and detection of fraud al￿ other irr¢8ulaTilies. STATEMENf AS TO DISCLOSURE OF INFORMATION TO AUDrroRS So far as th¢ TNs*e5 aiwar¢:_ tI￿re is no relevani audii illfornjation of which the con)pany's auditoris unaware.. Ihe Tn]stee5 tsken all the Steps rI￿r they ought to have taken in order to make ihemsdves aware of ally rdevant audit Inforn￿tiOn and ioe5thbli5h that the auditor is aware of that infonnauoj). This repDrt has Eten prepared in ar¢ordance with the Statement of Re¢ornmended PtHthi¢e.' Accounting and Reporting by Charities FRS 102 and in accordance withth¢ 3pe¢ial provi5iOn5 forsmall co]DpaTJies uthder Part 15 ofthe Companies Act 2￿6. AiJDITORS The audiiors. PriTne. will be pro￿Sed forre-appointtnem at the forth¢oming General Meeuj Regisiercd Offic¢: SL AnTJe's P￿1$h Centr¢ AlccsteF S(Teet Deritend Billningham BL20PH SRgned by order of the T￿s￿5.. P O'NCI Approved by tbE Trustee5 On 1311112023 Page 10 REPORT OF THE INDEPEYI DEwf AUDITORS TO THE MEMBERS OF BIRMINGHAM IRISH ASSOCIATION FOR THE YEAR E14DED 31 MARCH 2023 Opilli(b We have audite4J tbe fJTrancÈal Strte￿£￿¢S of Birn]ingbam frish Association lthe'charitsble compally) for y ertded 31 Mar¢h 2023 which COrnk¥ise the Statemertt of Financial Attivi¢ie5. tbe Ba12nc¢ Sheet. the Statemem of c￿hfl0wS and nae$ iothe financig] statemenis. including 5ignifJcant a¢¢ounting policies. The financialreponing fraToeworkthat hasbeen appliedin theirpreparaiion is app]i¢ablelaw and Utiit¢d Kingdom Acco￿&￿1)gS1a￿dardS. including Financial Rcwrting sil￿dard 102 (United Kingd¢)m Generally Accepi¢d A¢¢ountin8Pra¢ts¢e). opillioA tk fll]knLial statemeDIs.' give a true and fair vlew of ihe ststc of thc charitable Companys affairs as at 31 March 2023 and tsf its in¢oming res(X￿¢¢￿ and application of resourw, including its illcome and eApenditure, for the Ye￿ then en(kd; have bEen properly prepared itt a¢¢ordaTLce with Umited Kittgdo]XL Generally Aw¢pted AcCo￿tillg Practice,. and have been prepared in a¢¢ordance with the iequirenwiis of the Comparjies Ad 200& B#si$ for oplnlon We coNlucied c4Jr wdit inaccordance wYthln*mational Standards on Auditing IUKI IISAS (UK)) applicable law. Our responsibililies under those 8rattdards are furt1￿ described the Auditors r¢sponsibditie5 for the audii of the flnancial statern¢nts section of our rcpcrt. W¢ are independeni of the ch￿Itable ¢ollJpany d¢r0rd2￿Ce with the etbical requirem¢nt5 that are relevajll to w audit of thc financi￿ statellKnts in the UK. includiDg the FRC'S Ethical Standard. and WE bave fulfilled ow (Kher ethical responsibilities in aC￿)rdanCe Ivith these Eequir¢ments. We believe thai Ibe audit evidenee we have obtsined is sufficient and approwiate to provide a basis for our opinion. Con¢lu5É0ns reiatsng lo going Concern In auditin¥ th¢ fiRsJJcial SL￿ements. we have concludul that the tTU5t¢e5' U8e of th¢ going concern basis of accounting in thepteparalion of the flnancial $r&tem¢nts is appropriate. Based on the work have perfonne4 we have not Adentified any materiAJ un¢ertaintie8 Ielaiin8 10 events or conditions thaL individually or ¢olle¢tively, may ca$t Si8nifitant doubt on the Ch￿itable company's ability to Conti￿lle as a goiDg concern f(￿ a period of at least twelve mooths from when the fmatKial 5tate]x*nts are authorised issue. Our responsibilitie8 aDd the Eesponsibiliu¢s of the trustees with respect to goiDg c0￿cern Are descritra in the relevant S￿Li1)ll5 of tbis reporL Other inforjnatton The otller inf0rniatl￿t comprises the inform*ioD in¢luded in ihe Thsiees repo￿ othcr thatt the financial statemenL8 and ouraudilor's reportthtreon. The trustees arere$pDnsible forthe other infortnation coMaiDedwithi Trustees r¢pM. (hr opitlion on the finan¢ial stht¢rnCTats noi coyer the othcr infomiaiion and. except 10 eKtent ￿herWIse ¢xpli¢itly slated iti our rephri, we do noi express ?￿Y form of assuratKe COTaclusion thereon. Our responsibiliÉy is to tead the other ijjfmation and, in doing 4u. con5Ader wh¢th¢r thE other information L5 materially incon%i%lenl with the finaTrcial stalemeTIL8 1)r our knowledg¢ obtained in the Lourse of the audit or thheiwi$e appears to be ma*riaily misstat￿. If we identify such matCTial inconsistencic5 or apparenr alerial misstalen￿nI$, we required LO determine whether tbis gives tise to a maierial missratemeDI in the financial State￿￿￿t8 cbcm￿]ve$. If, ba%d ou the work we have perfonned. we LoTr¢lude that the￿ 1$ a material Missi￿¢me￿ of this (thr illforn)ation, we are requtred to report that facL We have nothing in this regard. Opinion OD rt J46.771 146,77J JJ,773 31,n3 203.950 203,950 237.252 237.252 Community supp)r¢ Health and hardship SCh￿Is piogtaJ]uJ 106,094f 95,774 J2.49) 284.330 84,042 284,330 84,612 9.999 86,574 J2.49 9,999 Activity centr Other tradiDg activities: jI￿est￿Put ￿￿e0T￿e 2,OJ71 (961 28.541 12,J131 28.541 3,558 31.J75 192 3,538 31,J75 192 Total Income 454,fAII 196.915 651 J16 fMAS230 76,677 6K,907 ExWidit￿re on: Rais1h￿ fullds Charithble Activities: Emigrani support Ctsmmuniiy suppori Health and hardship Schools prO￿at￿n Aetiviiy centse Other ebaritsble expEnditure 2.282 2.2A2 Jl3.628 222,566 J42,808 313,028 222,566 142,8&8 18.259 2.483 05,475 285.218 247,258 130,010 285,2J8 247.23* 130,OJO 15.31J 1,39 35,369 18,259 15.51J 1,398 35.369 65,475 Total exwidfithre Unrealised 8a2tt&qo$se$ t179,(￿2 95.211 123,4931 774,213 123,493) 603, 54,36GI £717,420 Nct ItspendltweySn¢oMe Transf￿5 between funds 1224,4011 J14.734 78.211 1146.J90) lJ14.7341 156.8361 67.J26 22,317 167,32tS1 134,519) 14 NetMoveme￿i fuwls IJ09.0071 36,523 (J40,J901 JO.490 I45,(￿￿) 134.519? R￿￿t￿lia￿On of fuDds: Total fvnds broughi forwatd 550,799 318,643 809.443 540,309 363,652 Total funds wri¢d fonvard 441,132 2KI,J2J 723,253 550.799 318.043 869,443 l]Le result5 for the year (krive from comtinuing a¢iiviues and there are no 8aiJKs or Ios5cs other than those shown v¢. The notss on pases 16 to 26 f(m part of the￿ xc(sunts. Page 14 BIRMINGHAM IRISH ASSOCIATION BALANCE SHEET AT 31 MARCH 2023 Not¢s 20 2022 FIXED ASSETS Tatxgible assets JllvesulleTht property 45,076 43,872 71.324 67,305 88.948 138,689 CURRENT ASSETS Stock DebtOf5 Cash atbaDk and ID haTrJ 1.501 10.174 743.559 9.188 fA6.225 656.917 755,237 CREDITORS: falling yegr 12 {22.6121 (24,484) NET CURRENf ASSETS £634,305 £730.753 TOTAL ASSETS L&SS CURRENT LIABILfriES 723,253 869,442 NET ASSETS 723,253 869,442 cHARr￿ FUNDS 15 Umr5triLieil Furn Restricted Fulld5 282,121 441,132 318.(45 550.799 T(YTAL CHARITY FUNDS 723.253 869,442 These fmallcial sta*tlLent$ hav¢beeL prepared in ￿cordanCe withthc special provi$iom applicable to companies subje¢t to Small comydlll￿ regime urtder Pan 15 of the Comp&nie5 Act 2006. These fina￿cial staternenis w¢r¢ approved and authorisedforissue by thc Trustees oll 1311112D23 alld are5igll on th¢iF behalf by'.- P O'Neill- Trusiee The n(rtes on page5 16 to 26 forrn part of a¢counts. Company Regi$watioll Number.. 3628076 BIRMINGHAM lliIsH ASSOCIATION Page 15 srATEMENT OF CASH FLOWS AS AT 31 MARCH 2023 Noie 202 2022 Cash tlow from oper&ting actAY£ties Cash gener2ted Irom 0￿rationS b)terest recelvcd (97.334} 5.71P 192 Net casb provided by (used inl opernthig aell￿tIeS (97.3341 5,9Jl Cash tlow from iDvo%tlnp acfiyities: Purch&g¢ of tangible fixed assets Inte￿treCeIVed (5.541) {192} Nete¥h provlded by (￿ell in) inYe#nig adivities (5,7331 Net I(de￿¢￿t} In and 4xsh equlvwle]*s for the ye2r (97.3341 178 Cash and rash equivalents at the begi[￿1￿8 of ihe yu 743.559 743,381 eash equivalents at the tnd otthe y￿r 646.225 743,559 Casb and cash equiv#leDts conslst Dr: Cash at bank and ITh hand 743,559 l. Reconciligtlon rfnet income l {e4￿nditi￿eI to net Ilow from opernting ￿tIvitieS 2023 022 Nei incoMe/{eXpe]￿Et￿￿l f(Kthe reporting￿1(￿1 {as per the SOFA) Adjustrnettt8 for.. Deprcciatioll charges IAK8s on disFosaJ of fixed asscts Decreasellincrease) in siwk Decr¢asel{increase} in dthtt) (Decrc*8È1lincTEase crediioTS Jntere5t Receivable UnwJi5ed gainlJo88 4M JnvesttnentProperty 1140,1901 (34.519) 26,248 28,417 (1039) 14,817) 17,077 192 986 (1,871) 23.493 Net cask flow froTn operaling acuviiies 97,334 5.911 Pa8e 16 BIRMINGHAM IRISH ASSOCIATION (FORMERLY IRISH IN BIRMINGHAM) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023 ACCOUNTKNG POLICIES (a) Bgsls of preparjng th¢ finattti￿ Statements The financial 51ateiDents of the charilabk company. which is i public be]￿lI vD¢iiy ullder FRS 102, have be¢u prepared in accordance with thc Charities SORV (PRS 1021 'Accountittg and Reptirting by ch￿lties.- Siatemeni of Recommended Practiee applicable io Ch￿LtieS prepariDg thcir ac¢ouni$ i accordlnce with the Financia] Reporting S￿)(1drd applicable in lh¢ UK and R¢public of Ireland (PRS 1021,, F4Jhancial Rcp)rting Standard IU2 The Financial Reptrtillg Ststtd&rd appliLabk ID rlie UK 2nd Republi¢ (rfIrelaTrd' and the Compaoi¢s Act 2006. The financial st&t¢DYnrs have prepared UDder hi8tori¢a] ¢o$t ¢OILV¢TLIio Thes¢ finamcial Statements have beett prepared on & goin8 concern basis as thetru5tres believe thai no n]aieriaI unceTtsi￿￿e¥ exigt. Tbe tNsteeshav¢ ¢onsid¢redthe level of funds held aud the expected level of i]￿0￿2 and exp¢ndiiure for twelve months from allthorising these financial srar¢m¢nts. The budgeted iDcornc a[￿ cxtLn(fithrc is slltficient witb the level of r&wves for the clwity to be able Loniirtv¢ #s a going concern. (b) tncomt tncome 18 recognised In the Sraiemeni of FAnancial ActiYiiie.% when ib¢ thwJity has entitlement to funds. ally jthortTra]￿ coTrth'tions attached to the itemls) of incotne haye Fttn inet, it is probable thai the iDcome will be received aud the a]n(x]nt call be measured reliably. Th¢ following specif&¢ policies te applied lo particular ￿tegOrIeS of in¢om¢:_ For donati0Th5 to be recDgnised the chariry will have been notified of the amounts and settlttneDt date in wwiiing. If there are conditions attachcd to the donation alld this requires a level i)f perforntaoce bef(Ye entiilemtnt t¥n b¢ obtaiM¢d. then inconTre is deferred ￿lti] those conditions arc fully Jnet OF the fulfi]ment of Londiiions is withiD the Control of the cbar&ty attd if is probable that they will be fulfill¢ Incorne fn)m 8rants is re¢ognised at fair value when the Charity has etltitlement after aoy perfortnance ¢ondition8 bave bccn met, it is probabl¢ that the incorne will be received aDd the amount can be measured reliably. If elltstlement 18 not Inet them these aTnounts arc deferred. J)OTLated facilitie5 and d0That￿ professional serwices are recognised as Ancome at their fair value whe their ceon()micbcncfit is probible. itcAn b¢ Tneasured reliably and tbe charityhas colltrol overthe it¢rn. Fair valu¢ 15 determined on r]ie basis ofthe va]w of the gftto thc charity. for example the amount the charity would bg willing Io Vdv iJL the oF¢n markei fly such facilities and services. A ¢orrespondiDg amounr i$r¢¢ognised in expenth'iure. No a￿OUnt is included in the financial statements for volunteer tink in lin¢ with the SORP IFRS 1021. Further detail is given in the Tw5tees' Anllual Report, where reltvant. 1¢) Expenditure All expenditure 15 accounted for on accruaLs basis and has cjassified under activities thai aggrtgate all cosis relatrd to any particular activity. Expertditure is r¢cogniseil where there is a legal or constrllctive obligation 10 makE paymetlts tfr third parties. it 1$ probable that the settl¢m¢nt will be required and the aMO￿nt of the obligation call be measured reliably. It Is categorise(l under the lollowing headillgs=_ Costs of raising funds ¢ompris¢ ¢osts incU￿ed by the charity in the generation of donation a]Ml fund￿sIng income. E%￿nditUTe tpn ch￿itab￿ activities include ibos¢ cNts illrurted by the charity IA the delivery of its activities amd $¢rvices for its benefici￿1¢8. Otlkr CA￿l￿ttUre represeTht8 those itrms not fatiing irno the categories ai¥>ve. Page 17 BIRMINGIIAM IRISH ASSOCIATION (FORMERLY IRISH IN BIRMINGHAM) NOTES TO THE AccoiJNfs FOR THE YEAR ENDED 31 MARCH 2023 (eont'd) ACCOUNTING POLICIES {u)ntthu¢d) Allcategorie5 of ￿518 include both¢oststhatcan begllocateddirectly to $u¢h activities and thoseeosts of all iDdir¢¢i narure necessary to 5upIx>rt th¢rn. Ir￿0Ve￿ble VAT is charged a8 aA expens¢ 4￿in$l the activity for which exFnditwe aEOS& Svpport ci)s¢s are those that assist the work of the clwity but do not directly Bpr¢s¢nt cb*Eitable activits¢$ and I￿lud¢ wejnises costs. 0￿jr¢ tosts, governance Costs, adrninistrdtive alld payroll costs. Thev art incurred directly An 5UPPOrt of ¢%￿￿lIUre on the (thjects of the eharity. Wh¢T¢ 8uppon ca5ls cannot be directly attributed to particular acrivities, they have iten all(cated to expendiwre on 2 basis which may be based 00 a¢(iVAfy as representcd by d]￿et costs ex￿nded on that a¢iiwiiy, c￿ based on a oy)rtion of Sraff costs. Id) Tayjglbkfjyed gs5ets Dep￿la(10tt is pmvi41ed at the followiDg 3nnual tatcs irtordcrto off ¢ach asset overits estimated %eful life or. if beld under a finan¢e lease, over the lease lerm, whichever is the Shorter. K£asehold property ¢Kp¢nditwe Websiie development Fix¢ur¢8 and fillings Motor vehicles Coinpuler equiprn¢n( - Strgight line over 20 years - 33.3310 on cost 15% on reducing balance - 0￿reduc]ng ba1￿ce - 33.33% on cost (el Investme#t Property InvestJlleDt wop¢rti¢s ar¢ re¢l￿d at fair value bagrt Pr*gran￿*. Contriburion iowards Projeci Cosis: Culture. Sp(￿ts and Hetitag¢ Family Support and Welfa Primary Catt Project Socia] In¢lusion Project8 West Midlands trtsb Support Partncnhip Collab(wive 31,500 153.949) 33,6￿) (46.1311 28,350 (41,9111 137,830 1171,638) 31.500 22,449 11043 13,561 33.808 {28,3611 10,327 13,4é6 10.815 262.780 1313.629) 53,5 13,466 At31 2023 R¢¢o4ci]lationFuDd 8,252 8,252 8,252 Page 25 BIRMINGHAM IRISH ASSOCIATION NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022 (eont'd) 21. COMPARATIVES MoveD￿￿t ID fwids At31 2(ll2 2021 Re5trirtÈd funds Bffig IA)ttL¥y Fund Birn]ingharn City Council-older AAlults including RoStfA Ikalth and H&rdship fund Irish Go￿[1]Men( D¢pornnent of Foteign Affair% and Tra¢k: Emigrant 196,393 3.460 154.050 615 (81631) (56.9381 267.812 8.022 84.642 1130.610) 229.0(Kl 1285.218) 45,968 21.358 45.675 10.815 Irish &)vermDent. D¥porunent of Foreign Affairs andTrade' ReconriliationFund Tbe fre]and Fund of G￿l Britsin Ihbe¥ General Collllnunity SupportProie£ts 8.252 8.252 48é0 20.051 269.870 (4.8601 20.051 235,847 68,786 Iiir2,8091 540.309 606.230 {663.(N561 67,326 550,799 UttrestrÉcted funds G¢ncral fulld 363.652 76.677 (54360} (67.326) 318,643 903,961 682,907 1717.4261 869.442 Net Assets between funds Current Liabilitie4 due in or Total Fjxed Agsets f)ne ear UnrestyACted funds R¢8tricred funds 138,689 179,954 550,779 3LB,043 550,779 138,689 730.753 869.442 ]Ii- a V4 rrytyJr In WJ 1 oa¥0 ¢0 i ¢ llli1S1111