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2022-03-31-accounts

Company Number: 3780243 Charity Number: 1079986

Church Action on Poverty Limited

Report and financial statements For the year ended 31 March 2022

Church Action on Poverty

Reference and administrative information

for the year ended 31 March 2022

Company number 3780243 Charity number 1079986 Registered office 28 Sandpiper Court and operational Water’s Edge Business Park address Modwen Road Salford M5 3EZ Trustees Trustees, (Council of Management) who are also directors under company law, who served during the year and up to the date of this report were as follows:

John Allison-Walsh Stef Benstead Vice Chair from September 2021 Margaret Cairney Vice Chair until September 2021 Andrew Connell John Dale Chair Sandra Dutson Urzula Glienecke Helen Goodman Martin Green Lydia Groenewald Treasurer Richard Machin Phil McGrath Vice Chair David Primrose Anthony Woods Key management Niall Cooper Director personnel Kathryn Cheetham Programme Manager and Company Secretary Bankers CAF Bank 25 Kings Hill Avenue, West Malling ME19 4JQ National Westminster Bank plc 11 Spring Gardens, Manchester M2 1FB Triodos Bank Deanery Road, Bristol BS1 5AS Solicitors Anthony Collins Solicitors LLP 134 Edmund Street Birmingham, B3 2ES Professional Peninsula Business Services Limited Advisors The Peninsula Victoria Place Manchester, M4 4FB Independent Jennifer Daniel FCCA DChA Examiner Slade & Cooper Limited Beehive Mill Jersey Street Manchester M4 6JG

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Church Action on Poverty Limited

Trustees’ annual report

for the year ended 31 March 2022

The trustees present their report and the unaudited financial statements for the year ended 31 March 2022. Included within the trustees’ report is the directors’ report as required by company law. Reference and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, the memorandum and articles of association and the Statement of Recommended Practice - Accounting and Reporting by Charities: SORP applicable to charities preparing their accounts in accordance with FRS 102.

Chair’s introduction

This year CAP celebrates 40 years of working with people with firsthand experience of struggling against poverty in the UK. There have been lots of regional events and a week on Iona when we were able to review our work of building Dignity, Agency and Power with people and communities living in poverty. Of course there was a special birthday cake and a special service in the Abbey which was shared with 250 people on line.

Much else has happened in the last year by way of continuing work such as Self Reliant Groups rebuilding after the end of the Covid restrictions.

The work of Your Local Pantry has grown - we are currently opening between two and three new pantries each month and we will see a further considerable growth over the next 3 years given a new partnership agreement reached with The Cooperative. Given the current ever rising prices of both food and fuel this work is essential.

Whilst most staff are still mainly working from home the office is gradually seeing them come in from time to time. Many meetings are still happening on-line which is one positive coming from Covid indeed the trustees alternate online and face to face meetings.

In this last year we have also celebrated 25 years of Niall Cooper’s work. His continuing enthusiasm and vision have ensured that CAP punches much above its weight.

I also wish to take this opportunity to give thanks to all staff members for all their hard work.

In November we will be saying goodbye to two trustees both of whom have served for 7 years Anthony Woods and Lydia Groenewald. We thank them for all they have contributed to our work and wish them well for the future.

Objectives and activities

To work with people living in poverty, the churches and others to overcome poverty in the UK.

Objects

These objects have been extracted from our Memorandum of Association.

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Church Action on Poverty Limited

Trustees’ annual report

for the year ended 31 March 2022

Our beliefs

Our strategic aims

All of Church Action on Poverty’s work is designed to achieve these outcomes:

Ultimately, our work is intended to work towards achieving the following social impacts:

The trustees review the aims, objectives and activities of the charity each year. This report looks at what the charity has achieved and the outcomes of its work in the reporting period. The trustees report the success of each key activity and the benefits the charity has brought to those groups of people that it is set up to help. The review also helps the trustees ensure the charity's aims, objectives and activities remained focused on its stated purposes.

The trustees have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives and in planning its future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives that have been set.

Achievements and performance

The charity's main activities and who it tries to help are described below. All our charitable activities focus on the United Kingdom and are undertaken to further Church Action on Poverty’s charitable purposes for the public benefit.

40 years of Church Action on Poverty: Building Dignity, Agency and Power

Since 1982, Church Action on Poverty has been working to end UK poverty, led by the real experts – people who have experienced poverty themselves. As we mark our 40th anniversary year, Church Action on Poverty is more committed than ever to our core vision: that the UK can and must be transformed into a country where everyone can live a full life, free from poverty. Poverty robs people of dignity, agency, of power over their own lives. In spite of current challenges that threaten to sweep ever greater numbers into poverty, we believe our vision – an end to poverty in the UK – can become a reality.

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Church Action on Poverty Limited

Trustees’ annual report

for the year ended 31 March 2022

Tackling poverty through the pandemic

This has again been a hugely challenging year in many ways. Externally, the on-going impact of the global Covid-19 pandemic has both continued to shed a light on and dramatically worsened existing inequalities in society. Internally, the pandemic has substantially changed the way we work as an organisation. With the exception of the Office Administrator, all staff continued to work from home for the bulk of the year, with limited opportunities to meet face-to-face as a team or to meet or bring together partners or people we work with. We have continued to make it a priority to stay connected with our partners, donors and supporters – and most programmes and activities have continued via Zoom, WhatsApp, and other means of virtual and online communication. Events like our annual conference have become open to a wider audience online, helping people to create connections across geographical and social divides.

Building dignity, choice and hope: Growing the Your Local Pantry network

Your Local Pantry member-run food clubs have been a lifeline to many people during the pandemic. The network of Pantries has continued to grow across the UK. As of March 2022, there were 66 Local Pantries within the network, offering dignity, choice and hope to over 25,000 adults and more than 16,000 children. And more are opening every month.

Membership in most Pantries is open to anyone living in the local community, and members report a wide range of benefits of Pantry membership, including:

In December 2021, members and supporters raised £10,000 as part of the ‘Big Give Christmas Challenge’ matched fundraising campaign, enabling Pantries to keep their shelves stocked through the winter, and support the continued growth of the network, ensuring even more people have access to good food with dignity, choice and hope.

Self-Reliant groups: Making food, Making friends

Church Action on Poverty has continued to support the development of a network of Self-Reliant Groups across the UK, working in partnership with Purple Shoots (South Wales), WeVolution (Scotland) and Trust Leeds.

A Self-Reliant Group (SRG) is a group with shared economic and/or social backgrounds, where members support each other and develop friendships. They meet regularly and agree to start saving, rotating leadership and responsibility, learning together and sharing skills. Most of our members are women living in poverty, and 41% identify as EU migrants, refugees or people seeking sanctuary.

Autumn 2021 saw the launch of Our Kitchen Table, a new cookbook compiled by a diverse group of women who are all members of Self-Reliant Groups in Greater Manchester and the North West with support from Church Action on Poverty. In the cookbook, Self-Reliant Group members share favourite recipes, together with stories about what cooking and sharing the food has meant to them in their lives. All proceeds from sales go towards supporting the continued work of Self-Reliant Groups.

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Church Action on Poverty Limited

Trustees’ annual report

for the year ended 31 March 2022

Challenge Poverty Week 2021: A movement building moment

Hundreds of people took part in Challenge Poverty Week England & Wales in October 2021, and called on decision-makers to work with people in poverty to tackle social injustice. This was the second Challenge Poverty Week England & Wales, following the success of the 2020 event.

One of the highlights of the week took place on the opening day, when about 100 people attended the Greater Manchester Big Poverty Conversation at Central Hall in the city centre. People with direct experience shared their insights and expertise with local civic leaders and campaigners, and there was in-depth discussion about what needs to change locally.

Elsewhere, organisations in North East England held an event to discuss how taking a rights-based approach could challenge poverty, and several communities launched Worrying About Money? leaflets produced with the Independent Food Aid Network. More than 18 organisations organised local events in Cornwall alone, coordinated by the Cornwall Independent Poverty Forum and End Hunger Cornwall.

The Archbishop of York wrote a supportive article in The Yorkshire Post, calling for the voices of people in poverty to be heeded. He wrote: “We must resolve to find ways to redesign our economic systems, to loosen poverty’s grip, so everyone can live a full and dignified life. We cannot and must not have a recovery where the wealthy can speed off down the fast lane, while others are left broken down on the hard shoulder.”

Church Action on Poverty Sunday:

Speak up. Shout loudest. It’s the only way to be heard. Penny Walters, food justice activist

On 27 February 2022, churches across the UK joined together in celebrating the transformational possibilities of people coming together to reclaim their dignity, agency and power as part of Church Action on Poverty Sunday. They used our free worship resources to reflect and pray for change, and raised funds to uphold dignity, agency and power.

No words… No words Can stop the tide of tears, Mend the broken hearts, Or end the inconsolable pain.

No words Can explain how, or why Some lives are apparently valued over others; Or why we get what we don’t deserve. No words… No words… No words…

So let quiet fall, Let the sobbing and crying be heard, Let tears tell the stories, And wounds and scars make noise. Soon there will be time again for words; But for now – listen!

Nick Waterfield

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Church Action on Poverty Limited

Trustees’ annual report

for the year ended 31 March 2022

Research and advocacy

During the year, we have completed two major research collaborations with academic partners, highlighting the work of churches in responding to austerity, and in exploring the impact of Covid-19 on people’s experiences of food insecurity – and continued work on a third collaboration exploring what it means to be a ‘Church on the Margins.’

Life on the Breadline

Life on the Breadline was a three-year research project (2018–21), carried out by a research team from Coventry University in partnership with Church Action on Poverty, analysing Christian responses to poverty in the UK during the ‘age of austerity’. The project team – Chris Shannahan, Robert Beckford, Peter Scott, and Stephanie Denning - undertook the most in-depth empirical theological analysis to date of poverty in the UK in the decade since the 2008 global financial crisis.

At the start of Life on the Breadline, we created an austerity timeline – available now online – that explains key austerity policies and how austerity has affected people’s daily lives. The research also involved interviews with national church leaders; an online survey with regional church leaders; and six case studies of groups and projects responding to poverty in different ways. Church Action on Poverty was both a project partner and case study within the research, which was published in summer 2021.

Visit https://breadlineresearch.coventry.ac.uk to find out more and access a wide variety of resources including an austerity timeline; Anti-Poverty Charter; video from a photographic exhibition; toolkit for churches; briefings for policy-makers and recordings from the end-of project conference.

Navigating Storms: Learning from Covid-19 food experiences

During the year, Church Action on Poverty worked with researchers from the Sheffield Political, Economic Research Institute on a joint ‘Food Experiences During Covid-19’ participatory research collaboration.

Each month we brought together a panel of people with personal experience of food poverty during the pandemic from across the UK. Through highly participatory monthly meetings on Zoom, the panel reflected on their own experiences and wider questions in relation to who is responsible for preventing household food insecurity during – and after – a pandemic?

In June 2021, we published the panel’s findings, including five overarching lessons:

In autumn 2021 the Panel shared their findings with senior civil servants, policy-makers, and social - researchers in a series of online workshops. For more details, visit http://speri.dept.shef.ac.uk/food vulnerability-during-covid-19

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Church Action on Poverty Limited

Trustees’ annual report

for the year ended 31 March 2022

Church on the Margins

We have continued to explore what it means to be a ‘Church on the Margins’ through a research collaboration with the Nazarene Theological College and Urban Life in Greater Manchester, and national collaborations with the Methodist and United Reformed churches.

In Greater Manchester we have been mapping trends in church closures across the past decade according to the indices of deprivation, and re-started a research programme of participatory peer learning conversations with church leaders and people with lived experience of poverty in places which might be considered to be ‘on the margins.’ The findings of this research are due to be published in autumn 2022.

We have also continued to facilitate a series of ‘Church on the Edge’ monthly online reflection sessions in collaboration with the United Reformed Church’s ‘New Reality, Same Mission’ initiative. Over 60 people have participated in one or more of the sessions over the past two years. In addition, we are continuing to offer support to the Methodist Church’s new five year ‘Church at the Margins’ programme, through which they are investing £8m into new local ‘Church at the Margins’ initiatives across the UK.

Campaigning and advocacy: Speaking truth to power

During the year we continued to work with a wide range of partners to speak truth to power nationally and to advocate for policies which will contribute to reducing poverty both in the current economic crisis, and over the longer-term.

Reset the Debt

Reset the Debt was a campaign launched by the Baptist Union, the Church of Scotland, Church Action on Poverty, the Methodist Church and the United Reformed Church, working with Jubilee Debt Campaign, calling for a ‘jubilee’ to write off debts incurred by low income families because of the pandemic.

In July 2021, Parliament debated the impact of the pandemic on household debt in response to lobbying from Reset the Debt campaigners. Well over a thousand supporters of our campaign wrote to their MPs to ask them to attend a debate on household debt in Parliament on 8 July.

The debate attracted a range of MPs from across the political spectrum, and while a wide range of views and issues were raised and there were disagreements, it was really encouraging to see areas of consensus among MPs.

Keep the Lifeline

In autumn 2021, Church Action on Poverty joined with over 70 other national charities and faith-groups in calling on the Government to keep the lifeline for people in poverty by retaining the £20 a week ‘uplift’ in Universal Credit which had been introduced at the start of the pandemic.

Over 1,100 church leaders signed a joint open letter coordinated by Church Action on Poverty and Christians Against Poverty urging the Government not to cut Universal Credit by £1,040 a year.

Niall Cooper, Director of Church Action on Poverty commented at the time: “The breadth of support for this letter reflects the wider public’s desire for a just and compassionate economy. We need to redesign the social security system so it brings stability and opens up opportunities, rather than sweeping families into deeper poverty.”

Beneficiaries of our services

In planning the charity’s activities and achievements, the Council of Management has had due regard to the guidance on public benefit issued by the Charity Commission.

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Church Action on Poverty Limited

Trustees’ annual report

for the year ended 31 March 2022

Financial review

The pandemic has continued to have an impact on all aspects of Church Action on Poverty’s operations. However, the charity remains in a strong position to weather short-term financial uncertainty due to its careful management of unrestricted funds and regular review of its reserves.

In the prior year we were extremely grateful to receive unexpected restricted and unrestricted grants from funders who recognised and valued the long-term positive impact of our work and its increased importance at this time. Total income from grants has inevitably returned to more normal levels in the current year. Encouragingly, donations from committed individuals and churches have remained steady, and we offer sincere thanks to all those who continue to support us, when those with lived experience of poverty need our support more than ever. Staff have been under extra pressure at this time and the Council of Management are doing all they can to care for them as they all continue to work above and beyond expectations in this challenging context.

Despite the on-going impacts of the pandemic this was another positive year for Church Action on Poverty, with established projects continuing and newer initiatives developing. We generated an unrestricted surplus before transfers between funds of £19,152 in 2022 (2021: £86,059). Unrestricted donations from committed individuals, local churches and legacies (including Gift Aid) increased again in 2022, to £210,673 (2021: £206,511). Total unrestricted funds carried forward (including designated funds) were £132,300 (2021: £155,264). Unrestricted funds are vital to finance the core costs of the charity, which continue to be carefully managed. They also fund campaigns and events which underpin so much of the charity’s impact.

A designated fund was established in 2017 to ring-fence a proportion of unrestricted funding for special projects. At the end of the financial year the fund balance is £14,607 (2021: £14,726). The remaining balance will be spent on activities such as celebrating Church Action on Poverty’s 40th anniversary and for funding small grants for grassroots projects tackling poverty. It is anticipated that the designated funds will be fully spent within one year.

During 2022 it has been encouraging to see many of our programmes continue to develop and expand. We have strong relationships with our funders, who increasingly provide us with committed funding for programmes that will continue for multiple years.

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Church Action on Poverty Limited

Trustees’ annual report

for the year ended 31 March 2022

We are very grateful to all our funders, and further details about who has funded which programmes can be found in note 3.

The £161,546 planned deficit in restricted funds (2021: surplus of £72,346) arose from spending down large, multi-year grants received in advance. The carried forward balance of restricted funds of £102,898 (2021: £264,444) relates to programme funding for long-term projects continuing in 2022 and beyond.

Reserves policy

Reserves are held to build resilience and capacity, and to allow Church Action on Poverty to continue its activities in the event of a short-term reduction in income.

In 2021 the Council of Management reviewed how it calculates the level of free reserves deemed necessary. Factors such as the cost of operating for 12 months without any programme recharges (restricted grants cover some unrestricted costs) and the cost of winding up the organisation in an orderly way were considered. This led the Council to conclude that a range of £74,000 to £121,000 of free reserves is appropriate at this time. At the end of 2021–22 the level of free reserves (i.e. unrestricted general funds) was £117,693 (2021: £140,538), which sits comfortably inside the policy range. Given the ongoing economic uncertainties, this is considered acceptable and reassuring as we continue our ever more vital work.

The organisation’s current position compared to the policy’s range is considered at every Council of Management meeting, and the appropriate range of free reserves is considered every 3 years, or when there is a significant change in circumstances.

Despite a very challenging year, we are in a strong financial position and with your continued support we will work hard to ensure that those experiencing poverty are supported and empowered, and that the structures that keep them in poverty are challenged.

Plans for the future

Plans for 2022–23:

Building a movement to reclaim dignity, agency and power

As we mark our 40th anniversary year, Church Action on Poverty is more committed than ever to our core vision: that the UK can and must be transformed into a country where everyone can live a full life, free from poverty.

That’s why in our anniversary year, we have set ourselves an ambitious new goal: over the next 5–10 years our task will be to work with churches, partners, people and communities struggling against poverty, to build a social movement to reclaim dignity, agency and power together.

In Church Action on Poverty’s experience, people who struggle against poverty on a daily basis have far greater insight not just into the challenges they face, but a really deep understanding of what needs to change, and some of the best ideas for doing so.

Transforming unjust structures is core to the mission of the church, but if we are serious about transforming the unjust structures then we have to be willing not just to speak truth to power, but to enable people to do so for themselves.

For Church Action on Poverty, making change happen must always start at a local level, working with small groups of people to enable them to reclaim their own dignity, agency and power.

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Church Action on Poverty Limited

Trustees’ annual report

for the year ended 31 March 2022

Our vision for building a social movement is rooted in this approach – finding ways to enable groups of people to come together in ways which are transformative.

We will continue to do this by

As we look to mark Church Action on Poverty’s 40th anniversary in 2022, we invite you to join together with us in the challenging and exciting task. Together, we can build dignity, agency and power. Together, we can transform the unjust structures of society.

Overall financial and fundraising aims

Structure, governance and management

The organisation is a charitable company limited by guarantee, incorporated on 1[st] June 1999 and registered as a charity on 24[th] March 2000.

The company was established under a memorandum of association which established the objects and powers of the charitable company and is governed under its articles of association.

Members of the charity guarantee to contribute an amount not exceeding £1 to the assets of the charity in the event of winding up. The trustees are members of the charity but this entitles them only to voting rights. The trustees have no beneficial interest in the charity.

All trustees give their time voluntarily and receive no benefits from the charity. Any expenses reclaimed from the charity are set out in note 11 to the accounts.

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Church Action on Poverty Limited

Trustees’ annual report

for the year ended 31 March 2022

Trustee/director election

Trustees/directors make up Church Action on Poverty’s Council of Management, the organisation’s governing body. Each year, one third of members of the Council of Management retire from office at the Annual General Meeting, all of whom are eligible for re-election. All members of Church Action on Poverty are invited to make nominations, and the ballot for new Council of Management members takes place at the Annual General Meeting. Where there are specific gaps in skills or experience within the Council membership, the Council is empowered to co-opt one or more additional members until the following Annual General Meeting.

Trustee/director induction

The new trustees/directors undergo an induction process which explains the staffing, structure, etc. of the organisation and a half-day session at the Church Action on Poverty offices with the Chair, Director, Programme Manager and other Church Action on Poverty staff.

Organisational structure

The full Council of Management meets a minimum of four times a year. The Council operates an annual planning cycle, including establishing and reviewing strategic priorities, agreeing and monitoring an organisational Year Plan, and other organisational and operational policies and priorities.

An Officers’ Group meets bi-monthly to discuss the more detailed operations of the charity. The Treasurer is in contact with the Finance Manager on a regular basis to specifically discuss finances. The two senior staff meet regularly as a small management team (with this being expanded to include three other senior staff in autumn 2022), and the full staff team meets quarterly as part of the planning cycle.

Risk management

The major risks facing the charity, as identified by the trustees, have continued to be reviewed and systems established to mitigate those risks.

The Council of Management reviews Church Action on Poverty’s risk register regularly. The potential likelihood and impact of each risk is considered and traffic-light colours are used. Probably unsurprisingly, the risk of a pandemic had not previously been explicitly considered, but the strength of Church Action on Poverty’s relationships with supporters, and the thoroughness with which other identified risks have been mitigated, ensured that the pandemic has not been financially detrimental to the charity.

In 2022, as in recent years, no financial risks have been identified as ‘red’. Ongoing risks that were identified include:

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Church Action on Poverty Limited Trustees, annual report for the year ended 31 March 2022 Other risks identified as less significant include the risk of fraud and error occurring. inadequate reporting to funders. or inadequate insurance. All of these risks are considered regularly and action is taken to mitigate them when nece55ary. The Council also continues to take steps to reduce risk by holding cash reserves in a number of separate banking institutions Funds held as custodian trustee on behalf of others Church Action on Poverty does not currently hold any funds on behalf of any other charities. Statement of responsibilities of the trustees The trustees (who are also directors of Church Action on Poverty for the purposes of company law) are responsible for preparing the trustees, annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the tnjstees to prepare financial statements for each financial year which give a tnje and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements. the trustees are required to: Select suitable accounting policies and then apply them consistently Observe the methods and principles in the Charities SORP Make judgements and estimates that are reasonable and prudent State whether applicable UK Accounting Standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements Prepare the financial statements on the going concem basis unless it is inappropriate to presume that the charity will continue in operation The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial posltion of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. This report has been prepared in accordance with the provisions applicable to companies subjert to the small companies. regime of the Companies Act 2006. The trustees, annual report has been approved by the trustees on 20 October 2022 and signed on their behalf by John Dale Chair of Council of Management 12

Independent examiner’s report

to the trustees of

Church Action on Poverty Limited

I report to the charity trustees on my examination of the accounts of the company for the year ended 31 March 2022 which are set out on pages 14 to 30.

Responsibilities and basis of report

As the charity 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, I report in respect of my examination of your company’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

Since the company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.

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

  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).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Jennifer Daniel FCCA DChA

Slade & Cooper Limited Beehive Mill, Jersey St, Ancoats Manchester, M4 6JG Date…………………….

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Church Action on Poverty Limited

Statement of Financial Activities (including Income and Expenditure account) for the year ended 31 March 2022

Unrestricted
funds
Note
£
Income from:
Grants, Donations and legacies
3
242,173
Charitable activities:
4
Fees and other income
70,072
Investments
5
39
Total income
312,284
Expenditure on:
Raising funds
6
48,092
Charitable activities
7
245,040
Total expenditure
293,132
19,152
-
-
9
19,152
Transfer between funds
(42,116)
Net movement in funds for the year
(22,964)
Reconciliation of funds
Total funds brought forward
155,264
Total funds carried forward
132,300
Net income/(expenditure) before
net gains/(losses) on
investments
Realised gains/(losses) on investments
Unrealised gains/(losses) on investments
Net income/(expenditure) for the
year		 Restricted
funds
£
148,517
-
-
148,517
-
352,179
352,179
(203,662)
-
-
(203,662)
42,116
(161,546)
264,444
102,898		 Total funds
Total funds
2022
2021
£
£
390,690
791,937
70,072
23,748
39
184
460,801
815,869
48,092
47,344
597,219
650,120
645,311
697,464
(184,510)
118,405
-
-
-
-
(184,510)
118,405
-
-
(184,510)
118,405
419,708
301,303
235,198
419,708

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

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Church Action on Poverty Limited Company number 3780243 Balance sheet as at 31 March 2022 Note 2022 2021 Current assets Debtors Cash at bank and in hand 14 75,939 185,721 236, 152 275,358 15 Total current assets 261.660 511,510 Liabilities Creditors: amounts falling due in less than one year 16 (26,462) (91,802) Net current assets 235.198 419.708 Total assets less current liabilities 235,198 419,708 Net assets 235.198 419.708 The funds of the charity: Restrirted income funds Unrestrirted income funds L7 102,898 132.300 264,444 155,264 18 Total charity funds 235,198 419,708 For the year ended 31 March 2022, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. These accounts are prepared in accordance with the special provisions of part 15 of the Companies Act 2006 relating to small companies and constitute the annual accounts required by the Companies Art 2006 and are for circulation to member5 of the company. The notes on pages 17 to 30 fomi part of these accounts. Approved by the trustees on 20 October 2022 and signed on their behalf by: John Dale, Chair Lydia Groenewald, Treasurer 15

Church Action on Poverty Limited

Statement of Cash Flows for the year ending 31 March 2022

Note 2022 2021
£ £
Cash provided by/(used in) operating activities 21 (89,676) 26,695
Cash flows from investing activities:
Dividends, interest, and rents from investments 39 184
Cash provided by/(used in) investing activities 39 184
Increase/(decrease) in cash and cash
equivalents in the year (89,637) 26,879
Cash and cash equivalents at the beginning of the year 275,358 248,479
Cash and cash equivalents at the end of the year 185,721 275,358

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Church Action on Poverty Limited

Notes to the accounts for the year ended 31 March 2022

1 Accounting policies

The principal accounting policies adopted, judgments and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

a Basis of preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), second edition - October 2019 (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006 and UK Generally Accepted Accounting Practice.

Church Action on Poverty Limited meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.

b Preparation of the accounts on a going concern basis

The trustees consider that there are no material uncertainties about the charitable company's ability to continue as a going concern. The trustees have made no key judgements which have a significant effect on the accounts.

The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities within the next reporting period.

c Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.

Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

For legacies, entitlement is taken as the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the charity that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor’s intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is a treated as a contingent asset and disclosed if material.

Income received in advance of a provision of a specified service is deferred until the criteria for income recognition are met.

17

Church Action on Poverty Limited

Notes to the accounts for the year ended 31 March 2022 (continued)

d Donated services and facilities

Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), general volunteer time is not recognised; refer to the trustees’ annual report for more information about their contribution.

On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

e Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.

f Fund accounting

Unrestricted funds are available to spend on activities that further any of the purposes of charity.

Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose.

Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity’s work or for specific projects being undertaken by the charity.

g Expenditure and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

18

Church Action on Poverty Limited

Notes to the accounts for the year ended 31 March 2022 (continued)

h Allocation of support costs

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office costs, finance, personnel, payroll and governance costs which support the charity's programmes and activities.

i Operating leases

Operating leases are leases in which the title to the assets, and the risks and rewards of ownership, remain with the lessor. Rental charges are charged on a straight line basis over the term of the lease.

j Tangible fixed assets

Individual fixed assets costing £1,000 or more are capitalised at cost and are depreciated over their estimated useful economic lives on a straight line basis as follows:

Office equipment 20%

k Debtors

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

l Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

m Creditors and provisions

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

n Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

o Pensions

The charitable company contributes to defined contribution pension schemes on behalf of its employees. The assets of these schemes are entirely seperate to those of the charity. The pension cost shown represents contributions payable by the charity on behalf of the employees. There were contributions outstanding at the balance sheet date of £4,455 (2021: £Nil).

19

Church Action on Poverty Limited

Notes to the accounts for the year ended 31 March 2022 (continued)

2 Legal status of the charity

The charity is a company limited by guarantee registered in England and Wales and has no share capital. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. The registered office address is disclosed on page 1.

3 Income from grants, donations and legacies

Current reporting period
Grants
Core Campaigns and events
The Methodist Church
CMW Charitable Trust
HMRC JRS
Esmee Fairbairn Foundation
Poverty Media Unit
Anonymous Trust
The Guardian Foundation
Your Local Pantry
John Laing Trust
Robertson Trust
Big Give
Barrow Cadbury Trust
Self-Reliant Groups
Tudor Trust
Church on the Margins
Sir Halley Stewart Trust
MB Reckitt Trust
Food Insecurity Research
University of Sheffield
Total income from grants
Donations (including gift aid)
Total		 Unrestricted
£
6,500
10,000
-
-
15,000
-
-
-
-
-
-
-
-
-
31,500
210,673
242,173		 Restricted
Total 2022
£
£
-
6,500
-
10,000
853
853
5,800
5,800
-
15,000
4,000
4,000
16,500
16,500
15,000
15,000
2,500
2,500
400
400
45,000
45,000
20,976
20,976
2,000
2,000
29,940
29,940
142,969
174,469
5,548
216,221
148,517
390,690

20

Church Action on Poverty Limited

Notes to the accounts for the year ended 31 March 2022 (continued)

3 Income from grants, donations and legacies (cont.)

Previous reporting period
Grants
Core Campaigns and events
The Methodist Church
CMW Charitable Trust
March Christian Trust
Tudor Trust (Wellbeing)
HMRC JRS
Esmee Fairbairn Foundation
Paracletos
Poverty Media Unit
Anonymous Trust
Joseph Rowntree Foundation
Your Local Pantry
Tudor Trust
John Laing Trust
Evan Cornish Foundation
Esmee Fairbairn Foundation Emergency
Robertson Trust
Big Lottery COVID Response
CAF Resilience Fund
The Jerusalem Trust
End Hunger UK
Esmee Fairbairn Foundation
Food Power
Big Lottery COVID Response
Why Hunger Inc.
Church on the Margins
Coventry University
Sir Halley Stewart Trust
Methodist Action for Poverty & Justice
Manchester Poverty Truth Commission
Poverty Truth Network Regional Support
Our Manchester Investment Fund
Speaking Truth to Power
Society of the Holy Child Jesus
Food Insecurity Research
University of Sheffield
Total income from grants
Donations (including gift aid)
Donated services
Total		 Unrestricted
£
6,000
5,000
800
2,000
6,578
20,000
10,000
-
-
-
-
-
30,000
-
-
-
-
10,000
-
-
-
-
-
-
-
-
-
90,378
206,511
2,663
299,552		 Restricted
Total 2021
£
£
-
6,000
-
5,000
-
800
-
2,000
-
6,578
-
20,000
-
10,000
10,000
10,000
2,100
2,100
30,000
30,000
21,100
21,100
2,500
2,500
-
30,000
15,000
15,000
70,578
70,578
29,094
29,094
20,000
20,000
82,809
92,809
66,178
66,178
2,230
2,230
5,000
5,000
20,976
20,976
30,000
30,000
1,400
1,400
14,155
14,155
20,000
20,000
29,940
29,940
473,060
563,438
19,325
225,836
-
2,663
492,385
791,937

21

Church Action on Poverty Limited

Notes to the accounts for the year ended 31 March 2022 (continued)

4 Income from charitable activities

Current reporting period
Fees and other income
Total
Previous reporting period
Fees and other income
Total
5
Investment income
Current reporting period
Income from bank deposits
Previous reporting period
Income from bank deposits
6
Cost of raising funds
Staff costs
Printing and postage		 Unrestricted
£
70,072
70,072
Unrestricted
£
1,100
1,100
Unrestricted
£
39
39
Unrestricted
£
184
184
2022
£
40,990
7,102
48,092		 Restricted
£
-
-
Restricted
£
22,648
22,648
Restricted
£
-
-
Restricted
£
-
-
2021
£
39,400
7,944
47,344		 Total 2022
£
70,072
70,072
Total 2021
£
23,748
23,748
2022
£
39
39
2021
£
184
184

All expenditure on cost of raising funds is unrestricted.

22

Church Action on Poverty Limited

Notes to the accounts for the year ended 31 March 2022 (continued)

7 Analysis of expenditure on charitable activities

Current reporting period
Core campaigns and events
Social Change Agency
End Hunger UK
Food Power
Poverty Media Unit
Self-Reliant Groups
Your Local Pantry
Church on the Margins
Speaking Truth to Power
Food Insecurity Research
Previous reporting period
Core campaigns and events
End Hunger UK
Food Power
Poverty Media Unit
Self-Reliant Groups
Your Local Pantry
Church on the Margins
Speaking Truth to Power
Food Insecurity Research
Restricted expenditure
Unrestricted expenditure
Manchester Poverty Truth
Commission
Manchester Poverty Truth
Commission
Governance costs
(see note 8)
Governance costs
(see note 8)		 Staff costs
£
145,139
-
19,900
26,816
8,405
36,217
56,682
21,898
1,862
12,339
23,491
-
352,749
Staff costs
£
156,557
17,922
38,909
7,737
22,626
35,026
27,008
2,596
5,939
17,021
-
331,341		 Operating
costs
£
98,144
4,980
321
1,118
4,417
18,173
92,844
9,215
8,084
-
4,564
2,610
244,470
Operating
costs
£
84,853
60,961
9,579
838
22,893
108,053
9,272
17,067
500
2,606
2,157
318,779		 Support costs
£
(8,359)
-
335
-
-
-
-
-
-
-
8,024
-
-
Support costs
£
(69,743)
6,924
9,727
1,715
9,104
26,377
7,256
1,966
2,500
4,174
-
-
2022
£
352,179
245,040
597,219		 Total 2022
£
234,924
4,980
20,556
27,934
12,822
54,390
149,526
31,113
9,946
12,339
36,079
2,610
597,219
Total 2021
£
171,667
85,807
58,215
10,290
54,623
169,456
43,536
21,629
8,939
23,801
2,157
650,120
2021
£
482,687
167,433
650,120

23

Church Action on Poverty Limited

Notes to the accounts for the year ended 31 March 2022 (continued)

8 Analysis of governance and support costs

Current reporting period
Basis of
apportionment
Accountancy services
Governance
Trustees' expenses
Governance
Previous reporting period
Basis of
apportionment
Accountancy services
Governance
Trustees' expenses
Governance
9
Net income/(expenditure) for the year
This is stated after charging/(crediting):
10
Staff costs
Staff costs during the year were as follows:
Wages and salaries
Social security costs
Pension costs
Allocated as follows:
Cost of raising funds
Charitable activities
Independent examiner's fee
Independent examiner's remuneration
- accountancy fees
- payroll bureau fees		 Governance
£
2,132
478
2,610
Governance
£
2,125
32
2,157
2022
£
780
1,052
300
2022
£
335,998
26,983
30,758
393,739
40,990
352,749
393,739		 Total 2022
£
2,132
478
2,610
Total 2021
£
2,125
32
2,157
2021
£
1,400
-
300
2021
£
316,348
24,369
30,024
370,741
39,400
331,341
370,741

24

Church Action on Poverty Limited

Notes to the accounts for the year ended 31 March 2022 (continued)

10 Staff costs (cont.)

No employee has employee benefits in excess of £60,000 (2021: Nil).

The average number of staff employed during the period was 14 (2021: 12). The average full time equivalent number of staff employed during the period was 8.55 (2021: 10).

The key management personnel of the charity comprise the trustees, the Director and the Programme Manager. The total employee benefits of the key management personnel of the charity were £92,475 (2021: £81,259).

11 Trustee remuneration and expenses, and related party transactions

Neither the Council of Management nor any persons connected with them received any remuneration or reimbursed expenses during the year (2021: Nil).

7 members of the Council of Management received travel and subsistence expenses during the year of £478 (2021:£32).

Aggregate donations from related parties were £1,145 (2021: £10,504).

There are no donations from related parties which are outside the normal course of business and no restricted donations from related parties.

No trustee or other person related to the charity had any personal interest in any contract or transaction entered into by the charity, including guarantees, during the year (2021: nil).

12 Government grants

The government grants recognised in the accounts were as follows:

HMRC JRS 2022
2021
£
£
853
6,578
853
6,578

There were no unfulfilled conditions and contingencies attaching to the grants.

13 Corporation tax

The charity is exempt from tax on income and gains falling within Chapter 3 of Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen in the charity.

25

Church Action on Poverty Limited

Notes to the accounts for the year ended 31 March 2022 (continued)

14 Debtors

2022
£
Grants receivable
5,244
Other debtors
66,972
Prepayments and accrued income
3,723
75,939
15
Cash at bank and in hand
2022
£
Cash at bank and in hand
185,721
185,721
16
Creditors: amounts falling due within one year
2022
£
Short term compensated absences (holiday pay)
7,658
Other creditors and accruals
18,804
26,462		 2021
£
-
-
236,152
236,152
2021
£
275,358
275,358
2021
£
10,356
81,446
91,802

17 Analysis of movements in restricted funds

Name of restricted fund Description, nature and purposes of the fund

To provide poverty media coverage of programmes To work with groups to make them self-reliant To feed people sustainably

Poverty Media Unit To provide poverty media coverage of programmes Self-Reliant Groups To work with groups to make them self-reliant Your Local Pantry To feed people sustainably End Hunger UK To confront the root causes of food insecurity in the UK Food Power To tackle food poverty through people-powered change Manchester Poverty To find ways of unlocking poverty in Manchester Truth Commission Church on the Margins To work with church communities on poverty and injustice issues Speaking Truth to To train participants in making recommendations to Power deal with household food insecurity in the future Food Insecurity To research and document people's experiences accessing food Research 19 crisis Social Change Agency To provide consultancy on strategic and financial modelling GJRS Grant funding received under the Job Retention

To train participants in making recommendations to policy-holders on how to deal with household food insecurity in the future

To research and document people's experiences accessing food during the covid19 crisis

Grant funding received under the government Job Retention Scheme (also know as Coronavirus Job Retention Scheme) towards the salary costs of individuals placed on furlough through the covid-19 pandemic

26

Church Action on Poverty Limited

Notes to the accounts for the year ended 31 March 2022 (continued)

17 Analysis of movements in restricted funds (cont.)

Poverty Media Unit
Self-Reliant Groups
Your Local Pantry
End Hunger UK
Food Power
Church on the Margins
Social Change Agency
GJRS
Food Insecurity
Research
Current reporting
period
Manchester Poverty
Truth Commission
Speaking Truth to
Power		 £
12,015
22,387
89,641
42,570
25,445
11,921
43,265
11,061
6,139
-
-
264,444
Balance at
1 April
2021		 Income
£
4,000
45,000
39,948
-
-
-
22,976
-
29,940
5,800
853
148,517		 Expenditure
£
(12,822)
(54,390)
(149,526)
(20,221)
(27,934)
(9,946)
(31,113)
(12,339)
(28,055)
(4,980)
(853)
(352,179)		 Transfers
£
£
-
3,193
-
12,997
70,000
50,063
(22,349)
-
2,489
-
-
1,975
-
35,128
-
(1,278)
(8,024)
-
-
820
-
-
42,116
102,898
Balance at
31 March
2022

Transfers represent project management charges made in the year in line with funder agreements, franchise fees received to the Your Local Pantry fund to facilitate core support for all Pantries and a previously unallocated salary expenditure in the End Hunger UK project.

The Food Power project received support from unrestricted funds to cover amounts spent at the conclusion of the project and the Speaking Truth to Power project deficit is covered by funds and commitments received in 2022/23.

Poverty Media Unit
Self-Reliant Groups
Your Local Pantry
End Hunger UK
Food Power
Church on the Margins
Previous reporting
period
Food Insecurity
Research
Manchester Poverty
Truth Commission
Speaking Truth to
Power		 £
10,205
77,010
-
35,568
15,643
22,847
30,825
-
-
192,098

Balance at
1 April
2020		 Income
£
12,100
-
229,097
82,809
68,408
16,703
55,976
20,000
29,940
515,033		 Expenditure
£
(10,290)
(54,623)
(169,456)
(85,807)
(58,606)
(27,629)
(43,536)
(8,939)
(23,801)
(482,687)		 Transfers
£
£
-
12,015
-
22,387
30,000
89,641
10,000
42,570
-
25,445
-
11,921
-
43,265
-
11,061
-
6,139
40,000
264,444
Balance at
31 March
2021

27

Church Action on Poverty Limited

Notes to the accounts for the year ended 31 March 2022 (continued)

18 Analysis of movement in unrestricted funds

General funds
Previous reporting
period
General funds
Designated funds
Designated funds
Current reporting
period		 Balance at
1 April
2021
£
140,538
14,726
155,264
Balance at
1 April
2020
£
103,058
6,147
109,205
 Income
£
312,284
-
312,284
Income
£
270,836
30,000
300,836		 Expenditure
£
(293,013)
(119)
(293,132)
Expenditure
£
(193,356)
(21,421)
(214,777)		 Transfers
£
(42,116)
-
(42,116)
Transfers
£
(40,000)
-
(40,000)		 As at 31
March 2022
£
117,693
14,607
132,300
As at 31
March 2021
£
140,538
14,726
155,264

Name of unrestricted fund

Description, nature and purposes of the fund

General funds The free reserves of the charity available for general charitable use Designated funds Unrestricted funds designated by the trustees for special projects and described on page 8 of the Trustees Annual Report

19 Analysis of net assets between funds

Current reporting period
Net current assets/(liabilities)
Total
Previous reporting period
Net current assets/(liabilities)
Total		 General
fund
£
117,693
117,693
General
fund
£
140,538
140,538		 Designated
funds
£
14,607
14,607
Designated
funds
£
14,726
14,726		 Restricted
funds
£
102,898
102,898
Restricted
funds
£
264,444
264,444		 Total
£
235,198
235,198
Total
£
419,708
419,708

28

Church Action on Poverty Limited

Notes to the accounts for the year ended 31 March 2022 (continued)

20 Operating lease commitments

The charity's total future minimum lease payments under non-cancellable operating leases is as follows for each of the following periods:

Property Property Equipment Equipment
2022 2021 2022 2021
£ £ £ £
Less than one year 9,720 9,720 1,258 1,258
One to five years 38,880 810 179 1,362
Over five years 10,530 - - -
59,130 10,530 1,437 2,620
21 Reconciliation of net movement in funds to net cash flow from operating activities
2022 2021
£ £
Net income/(expenditure) for the year (184,510) 118,405
Adjustments for:
Dividends, interest and rents from investments (39) (184)
Decrease/(increase) in debtors 160,213 (70,079)
Increase/(decrease) in creditors (65,340) (21,447)
Net cash provided by/(used in) operating (89,676) 26,695

29

Church Action on Poverty Limited

Notes to the accounts for the year ended 31 March 2022 (continued)

22 Comparative Statement of Financial Activities

Income from:
Grants, Donations and legacies
Charitable activities:
Fees and other income
Investments
Total income
Expenditure on:
Raising funds
Charitable activities
Total expenditure
Transfer between funds
Net movement in funds for the year
Reconciliation of funds
Total funds brought forward
Total funds carried forward
Net income/(expenditure) before net
gains/(losses) on investments
Realised gains/(losses) on investments
Unrealised gains/(losses) on investments
Net income/(expenditure) for the year		 Unrestricted
funds
£
299,552
1,100
184
300,836
47,344
167,433
214,777
86,059
-
-
86,059
(40,000)
46,059
109,205
155,264		 Restricted
Total funds
funds
2021
£
£
492,385
791,937
22,648
23,748
-
184
515,033
815,869
-
47,344
482,687
650,120
482,687
697,464
32,346
118,405
-
-
-
-
32,346
118,405
40,000
-
72,346
118,405
192,098
301,303
264,444
419,708

30