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2023-08-31-accounts

REGISTERED COMPANY NUMBER: 03726889 (England and Wales)

REGISTERED CHARITY NUMBER: 1075626

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 August 2023

for

Christian Youth Ministries

Simply Accounts & Tax Limited Epsilon House Ransomes Europark Ipswich Suffolk IP3 9FJ

Christian Youth Ministries

Contents of the Financial Statements for the Year Ended 31 August 2023

Page

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||||||||| |---|---|---|---|---|---|---|---| |Report|of the Trustees|1|to|5| |Independent|Examiner's|Report|6|to|7| |Statement|of|Financial|Activities|8| |Balance|Sheet|9|to|10| |Notes|to|the|Financial|Statements|11|to|16| |Detailed|Statement|of|Financial|Activities|17|to|18|

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Christian Youth Ministries

Report of the Trustees for the Year Ended 31 August 2023

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 August 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

CYM is a small independent Charity with a great reputation for delivering evangelical Christian youth work in Ipswich and the surrounding areas. This year the charity is very excited to be celebrating its 40th anniversary. Over the 40 years we have seen lots of changes in the generations we have served; the practical work has changed in so many ways, however our heart has not.

Our vision statement has two aims: Investing in Generations - Inspired by Jesus and our Mission is to bring wholeness through Safe Spaces. We do this within our two main activities, our camp and day activities based at Vauxhall Farm, Great Wenham, and within our network of Chaplains across schools in Ipswich.

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Christian Youth Ministries

Report of the Trustees for the Year Ended 31 August 2023

OBJECTIVES AND ACTIVITIES Significant activities

Residential Ministry

2022-23 has been our first full year of work at the Vauxhall Christian Trust site. Our bookings have continued to grow, and we will continue to build links with schools and attract more schools to the programme.

This year has seen us move into our new office space at the Vauxhall Christian Trust camp site. Having a base at the same site as the programme gives us so many opportunities, including linking the site activities to our chaplaincy work.

Chaplaincy

This was the seventh academic year using our Chaplaincy model of working in schools. CYM currently has Chaplains in 13 school sites across Ipswich and our CEO is also a Chaplain at the local Children's Hospice. There have been some staff changes but 2022 and 2023 has been a time of continuing to consolidate our work in schools. Most Chaplains are now funded by schools and the service provided on a service level agreement.

Supporting the Local Church and Mission

Residential Weekends:

Residential Weekends have always been an effective platform for discipleship and _ building community among Young People across Ipswich. CYM has continued establishing residential activities at the Vauxhall Christian Trust site to engage children, young people, and Youth Workers/ Leaders. The take up, this year, has been lower, however our desire is to continue to grow this area of the work

Church Links:

Our links with the local church remain important to CYM. Since the covid-19 pandemic we have strived to re-establish these links. Our CEO, with many of the team, are grateful for each of the opportunities to speak and share our work.

CYM publicity and communications continue to be very well received by our supporters. In addition to the traditional prayer letters, social networking, websites, video-blogs and email are important to raise the profile of the work.

CYM is a ‘people organisation’ and could not exist without the dedication, skills and enthusiasm of the staff, students and large bank of volunteers who willingly give of their time to help CYM reach our objectives. The Trustees are grateful for all the work and time given by these individuals to further God's kingdom, often at great cost to themselves.

Training:

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Christian Youth Ministries

Report of the Trustees for the Year Ended 31 August 2023

OBJECTIVES AND ACTIVITIES

CYM hasa strong history of investing in students and also people on a gap year. There are no current students, but we are continuing to work closely with Ridley Hall Theological College to develop training in Chaplaincy.

Conclusion

In conclusion, the Trustees continue to be very excited by how the work of CYM is growing and continues to evolve and adapt to the changing world in which we exist. We have a very positive working relationship with Vauxhall Christian Trust, and we see so many exciting opportunities growing out of this. With cost-of-living challenges to families and schools, we are aware that it is a challenging environment to develop our residential programme offer. However, we see that great opportunities can come from these challenges. We are aware that in the first few years of establishing our offer to schools we are budgeting for an operating loss. We remain confident that, in time, we will establish our core market share of regular schools which will enable this work to grow. We are always keen to develop our Chaplaincy network with additional posts and an involvement in more schools and it is important to continue to invest in developing this area of the work. We remain thankful for the commitment of our Trustee Team, the hard work of our staff team and volunteers, along with the generosity of both local churches, grant-making trusts, and _ individual supporters. The continued support of all our partners is vital as we continue ‘Shining the Light’, by having a positive and passionate Christian presence in the lives of children and young people in the Ipswich area.

FINANCIAL REVIEW

Reserves policy

At 31st August 2023, CYM's unrestricted reserves amounted to £308,447 (2022: £332,419).

The Trustees aim to build the working capital reserves up to a level representing about six months of the financial commitments of the organisation.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governance and Finance

The charity is controlled by its governing document, a deed of trust, and constitutes a_ limited company, limited by guarantee, as defined by the Companies Act 2006.

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Christian Youth Ministries

Report of the Trustees for the Year Ended 31 August 2023

The Charity is controlled by its Governing Document, a deed of trust, and constitutes a Company, limited by guarantee as defined by the Companies Act 2006.

Limited

It is a priority of the Trustees to ensure that, as well as having robust policies in place, good practice is followed, especially in relation to Child Protection and Health and Safety. Regular training is held to ensure staff are aware of best practice in this area. In addition, where volunteers are used, the staff provide appropriate training to ensure volunteers follow the same best practice. During the year policies have been updated and approved by the Trustees. The Trustees are mindful that good governance is important and have reviewed and updated their Risk Register during the year. The Risk Register considers the operational, financial, and environmental risks.

The Trustees are very grateful to all our supporters for their giving, sometimes sacrificially, to enable the work of CYM to continue. The Trustees are also grateful for the volunteers who support the organisation in so many practical ways.

Recruitment and appointment of new trustees

The appointment of trustees rests with the trustees as a body.

The trustees seek to find people to join as a trustee when the need arises and endeavour to nominate a person with appropriate skills but who also accepts the Christian faith which is central to the charity's objectives and purpose. Prospective candidates are invited to attend trustees meetings in order that they may gain understanding of their role as a trustee; the objectives and activities of the Charity, as well as allowing trustees to assess the candidate.

Organisational structure

The Trustees administer the Charity. The Trustees meet every two to three months to review the operation of the

Charity, the financial position and future developments in order to ensure the Charity's objectives are being fulfilled.

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

The Trustees have a risk management strategy which comprises:

The process is ongoing and includes a Safeguarding Policy, Health and Safety Policies, procedures, training and insurances.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number 03726889 (England and Wales)

Registered Charity number 1075626

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Christian Youth Ministries

Report of the Trustees for the Year Ended 31 August 2023

Registered office Vauxhall Christian Trust Campsite Great Wenham Essex CO7 6QQ

Trustees G Abbott (Chair) Mrs M Stone M Cornwell (resigned 19.1.23) M Levett T Clee C Ginn

Company Secretary

Independent Examiner S D Sturman FCCA Simply Accounts & Tax Limited Epsilon House Ransomes Europark Ipswich Suffolk IP3 9FJ Approved by order of the board of trustees on AeST Deen4). gee QO Bra signed on its behalf by:

Ope peer

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Independent Examiner's Report to the Trustees of Christian Youth Ministries

Independent examiner's report to the trustees of Christian Youth Ministries (‘the Company’) | report to the charity trustees on my examination of the accounts of the Company for the year ended 31 August 2023.

Responsibilities and basis of report

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

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, | 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 | have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

.

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Independent Examiner's Report to the Trustees of Christian Youth Ministries

Independent examiner's statement Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. | can confirm that | am qualified to undertake the examination because | am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.

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

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

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

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

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

| have no concems 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.

S D Sturman FCCA The Association of Chartered Certified Accountants

Simply Accounts & Tax Limited Epsilon House Ransomes Europark Ipswich Suffolk IP3 OFJ

date: ........4411% (02-3...

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Independent Examiner's Report to the Trustees of Christian Youth Ministries

:

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. | can confirm that | am qualified to undertake the examination because |am a member of the ERROR - relevant professional body must be completed, which is one of the listed bodies.

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

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

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

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

| have no concems 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.

S D Sturman FCCA

Simply Accounts & Tax Limited Epsilon House

Ransomes Europark Ipswich

Suffolk IP3 9FJ

Date? oo. eee eeececseeesessseseteeeseeesnes

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Christian Youth Ministries

Statement of Financial Activities for the Year Ended 31 August 2023

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|||||||| |---|---|---|---|---|---|---| |Period| |1.4.21| |Year|Ended|to| |31.8.23|31.8.22| |Unrestricted|Restricted|Total|Total| |fund|fund|funds|funds| |Notes|£|£|£|£| |INCOME AND|ENDOWMENTS|FROM| |Donations|and|legacies|222,236|-|222,236|338,556| |Charitable|activities| |general|-|-|-|11,146| |Other trading|activities|2|62,290|-|62,290|118,656| |Investment|income|3|475|-|475|514| |Total|285,001|-|285,001|468,872| |EXPENDITURE|ON| |Raising funds|4|1,080|-|1,080|8,118| |Charitable|activities| |general|307,340|-|307,340|456,873| |Total|308,420|-|308,420|464,991| |Net gains on|investments|-|-|-|87,749| |NET INCOME/(EXPENDITURE)|(23,419)|-|(23,419)|91,630| |RECONCILIATION|OF|FUNDS| |Total|funds|brought forward|328,528|3,891|332,419|240,789| |TOTAL FUNDS CARRIED|FORWARD|305,109|3,891|309,000|332,419|

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The notes form part of these financial statements

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Christian Youth Ministries

Balance Sheet

31 August 2023

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|||||||||||| |---|---|---|---|---|---|---|---|---|---|---| |31.8.23|31.8.22| |Unrestricted|Restricted|Total|Total| |fund|fund|funds|funds| |Notes|£|£|£|£| |FIXED ASSETS| |Tangible|assets|8|37,604|-|37,604|12,339| |CURRENT ASSETS| |Debtors|9|80,037|-|80,037|3,300| |Cash|at bank and|in|hand|232,586|3,891|236,477|407,913| |312,623|3,891|316,514|411,213| |CREDITORS| |Amounts|falling|due|within|one|year|10|(45,671)|-|(45,671)|(91,133)| |NET CURRENT ASSETS|266,952|3,891|270,843|320,080| |TOTAL|ASSETS|LESS|CURRENT| |LIABILITIES|304,556|3,891|308,447|332,419| |NET ASSETS|304,556|3,891|308,447|332,419| |FUNDS|11| |Unrestricted|funds|304,556|328,528| |Restricted|funds|3,891|3,891| |TOTAL FUNDS|308,447|332,419|

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The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2023 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

The notes form part of these financial statements

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Christian Youth Ministries

Balance Sheet - continued 31 August 2023

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

The financial statements were approved by the Board of Trustees and authorised for issue on AsOzcK6664...222. and were signed on its behalf by:

G Abbott - Trustee

The notes form part of these financial statements

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Christian Youth Ministries

Notes to the Financial Statements for the Year Ended 31 August 2023

  1. ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Income

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

Tangible fixed assets

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

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Long leasehold - 10% Straight Line

Equipment - 20% Straight Line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale

proceeds and the carrying value of the asset, and is recognised in net income/(expenditure) for the year.

Taxation

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

Fund accounting

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

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Christian Youth Ministries

Notes to the Financial Statements - continued for the Year Ended 31 August 2023

1. ACCOUNTING POLICIES - continued

Fund accounting

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

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

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

  1. OTHER TRADING ACTIVITIES

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Period
1.4.21
Year Ended to
31.8.23 31.8.22
£ £
Other income 16,884 24,997
Sales - charitable activities 45,406 17,889
BBC Children in Need - 75,770
62,290 118,656
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3. INVESTMENT INCOME

Interest receivable

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Period
1.4.21
Year Ended to
31.8.23 31.8.22
£ £
475 514
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Christian Youth Ministries

Notes to the Financial Statements - continued for the Year Ended 31 August 2023

4. RAISING FUNDS

Raising donations and legacies

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|||| |---|---|---| |Support costs| |5.|NET|INCOME/(EXPENDITURE)|

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|||| |---|---|---| |Period| |1.4.21| |Year|Ended|to| |31.8.23|31.8.22| |£|£| |1,080|8,118|

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Net income/(expenditure) is stated after charging/(crediting):

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|||||| |---|---|---|---|---| |Period| |1.4.21| |Year|Ended|to| |31.8.23|31.8.22| |£|£| |Depreciation|- owned|assets|7,475|3,193|

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  1. |TRUSTEES' REMUNERATION AND BENEFITS There were no trustees' remuneration or other benefits for the year ended 31 August 2023 nor for the period ended 31 August 2022.

Trustees’ expenses

There were no trustees' expenses paid for the year ended 31 August 2023 nor for the period ended 31 August 2022.

7. STAFF COSTS

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|||||| |---|---|---|---|---| |Period| |1.4.21| |Year|Ended|to| |31.8.23|31.8.22| |£|£| |Wages|and|salaries|216,143|297,579| |Other|pension|costs|16,860|23,631| |233,003|321,210|

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Christian Youth Ministries

Notes to the Financial Statements - continued for the Year Ended 31 August 2023

7. STAFF COSTS- continued

The average monthly number of employees during the year was as follows:

Period
1.4.21
Year Ended to
, 31.8.23 31.8.22
Employees 11 13
Noemployees received emoluments in excess of£60,000. £60,000.
8. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and
property machinery fittings Totals
£ £ £ £
COST
At 1 September 2022 - 15,424 1,399 16,823
Additions 21,588 11,152 - 32,740
At31 August2023 21,588 26,576 1,399 49,563
DEPRECIATION
At 1 September 2022 - 3,085 1,399 4,484
Charge foryear 2,160 5,315 - 7,475
At31 August2023 2,160 8,400 1,399 11,959
NETBOOKVALUE
At31 August2023 19,428 18,176 - 37,604
At31 August2022 - 12,339 - 12,339
9. DEBTORS: AMOUNTS FALLING DUEWITHIN ONE YEAR ONE YEAR
31.8.23 31.8.22
£ £
Trade debtors 1,622 1,054
Prepayments 78,415 2,246
80,037 3,300

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Christian Youth Ministries

Notes to the Financial Statements - continued for the Year Ended 31 August 2023

10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

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||||||||||| |---|---|---|---|---|---|---|---|---|---| |31.8.23|31.8.22| |£|£| |Trade|creditors|323|-| |Social|security and|other taxes|1|7,323| |Amounts|received|in|advance|44,267|82,630| |Accruals|and|deferred|income|1,080|1,180| |45,671|91,133| |11.|MOVEMENT|IN|FUNDS| |Net| |movement|At| |At|1.9.22|in|funds|31.8.23| |£|£|£| |Unrestricted|funds| |General|fund|328,528|(23,972)|304,556| |Restricted|funds| |Restricted|3,891|-|3,891| |TOTAL FUNDS|332,419|(23,972)|308,447| |Net movement|in|funds,|included|in|the|above|are|as|follows:| |Incoming|Resources|Movement| |resources|expended|in|funds| |£|£|£| |Unrestricted|funds| |General|fund|285,001|(308,973)|(23,972)| |TOTAL FUNDS|285,001|(308,973)|(23,972)|

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Notes to the Financial Statements - continued for the Year Ended 31 August 2023

Christian Youth Ministries

11. MOVEMENT IN FUNDS- continued

Comparatives for movement in funds

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|||||| |---|---|---|---|---| |Net| |movement|At| |At|1.4.21|in|funds|31.8.22| |£|£|£| |Unrestricted|funds| |General|fund|235,789|92,739|328,528| |Restricted|funds| |Restricted|5,000|(1,109)|3,891| |TOTAL|FUNDS|240,789|91,630|332,419|

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

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|||||||| |---|---|---|---|---|---|---| |Incoming|Resources|Gainsand|Movement| |resources|expended|losses|in|funds| |£|£|£|£| |Unrestricted|funds| |General|fund|457,726|(452,736|)|87,749|92,739| |Restricted|funds| |Restricted|11,146|(12,255)|-|(1,109)| |TOTAL FUNDS|468,872|(464,991|)|87,749|91,630|

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  1. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 August 2023.

  1. RESTRICTED RESERVE

The restricted reserves relates to monies donation specifically to be be spent on the New Residential Programme and the School Chaplaincy Project.

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Christian Youth Ministries

Detailed Statement of Financial Activities for the Year Ended 31 August 2023

Detailed Statement of Financial Activities
for the Year Endedthe Year EndedYear EndedEnded 31 August 2023
Period
1.4.21
Year Ended to
31.8.23 31.8.22
£ £
INCOMEAND ENDOWMENTS
Donationsand legacies
Donations 210,932 317,620
Gift aid 11,304 20,936
222,236 338,556
Othertrading activities
Otherincome 16,884 24,997
Sales - charitable activities 45,406 17,889
BBC Children in Need - 75,770
62,290 118,656
Investment income
Interest receivable 475 514
Charitable activities
Co-op CommunityCares - 4,000
KingsfleetCommunity Fund - 1,255
Davies Family Fund - 2,000
Hewlett Fund - 1,891
PFF Private Fund - 2,000
- 11,146
Total incoming resources 285,001 468,872
EXPENDITURE
Charitable activities
Wages 216,143 297,579
Pensions 16,860 23,631
Telephone 20 869
Postageand stationery 1,146 478
Publications and materials 5,320 5,795
CYM centre costs 6,703 5,196
Otherevent costs 34,321 13,869
Carriedforward 280,513 347,417

This page does not form part of the statutory financial statements

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Christian Youth Ministries

Detailed Statement of Financial Activities for the Year Ended 31 August 2023

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||||||| |---|---|---|---|---|---| |Period| |1.4.21| |Year|Ended|to| |31.8.23|31.8.22| |£|£| |Charitable|activities| |Brought forward|280,513|347,417| |Staff expenses|5,848|6,647| |Training and|conferences|5,080|6,028| |Photocopying|-|3,894| |Sundry costs|1,166|4,851| |BBC|Children|in|Need|-|76,330| |Relocation|costs|6,117|-| |Depreciation|of tangible|fixed|assets|8,028|3,193| |306,752|448,360| |Support costs| |Management| |Independent examination|1,080|1,020| |Insurance|1,141|1,576| |Professional|fees|-|5,916| |Legal fees|-|8,118| |2,221|16,630| |Finance| |Bank charges|-|1| |Total|resources|expended|308,973|464,991| |Net (expenditure)/income|before| |gains and|losses|(23,972)|3,881| |Realised|recognised|gains and|losses| |Realised|gains/(losses)|on|fixed|asset| |investments|-|87,749| |Net (expenditure)/income|(23,972)|91,630|

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This page does not form part of the statutory financial statements

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