CHARITY REGISTRATION NUMBER: 1099593
Peninim Charity Trust Unaudited Financial Statements 31 August 2020
A J BRACEINER FCA
Chartered Accountant Park House Russell Gardens London NW11 9NJ
Peninim Charity Trust
Financial Statements
Year ended 31 August 2020
| Page | |
|---|---|
| Trustees' annual report | 1 |
| Independent examiner's report to the trustees | 3 |
| Statement of financial activities | 4 |
| Statement of financial position | 5 |
| Notes to the financial statements | 6 |
Peninim Charity Trust
Trustees' Annual Report
Year ended 31 August 2020
The trustees present their report and the unaudited financial statements of the charity for the year ended 31 August 2020.
Reference and administrative details
Registered charity name Peninim Charity Trust Charity registration number 1099593 Principal office
The trustees
Mrs B Itzinger Mr E Itzinger Mrs R Gancz Independent examiner Abraham J Braceiner FCA Park House Russell Gardens London NW11 9NJ
Structure, governance and management
Structure
The charity is governed by a Trust Deed dated 11th August 2003.
Government and management
The Trust Deed provides for a minimum of three trustees. Were there a requirement for new trustees, these would be identified and appointed by the existing trustees.
Objectives and activities
Objectives
The supporting of institutions advancing or providing Jewish religious education in accordance with orthodox tenets of the Jewish religion.
Activities
The charity owns a freehold property which is being used as a facility for providing the local community with a venue at which various educational activities are held. These include lectures, study rooms, youth groups, library and prayer rooms. The charity makes grants to various institutions which are identified by the trustees as advancing the objectives of the charity.
Public benefit
The trustees have considered the Charity Commission's guidance on public benefit and consider that the charity conforms with them.
Achievements and performance
During the year the charity has made grants to over seventy organisations and institutions.
1
Peninim Charity Trust
Trustees' Annual Report (continued)
Year ended 31 August 2020
Financial review
The trustees have set a policy that the funds pending distribution be invested so as to maximise the total return with a low level of risk.
The trustees' annual report was approved on 6 May 2021 and signed on behalf of the board of trustees by:
Mr E Itzinger Trustee
2
Peninim Charity Trust
Independent Examiner's Report to the Trustees of Peninim Charity Trust
Year ended 31 August 2020
I report to the trustees on my examination of the financial statements of Peninim Charity Trust ('the charity') for the year ended 31 August 2020.
Responsibilities and basis of report
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the charity as required by section 130 of the Act; or
-
the financial statements do not accord with those records; or
-
the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
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.
Abraham J Braceiner FCA Independent Examiner
Park House Russell Gardens London NW11 9NJ
6 May 2021
3
Peninim Charity Trust
Statement of Financial Activities
Year ended 31 August 2020
| 2020 | 2020 | 2019 | ||
|---|---|---|---|---|
| Unrestricted | ||||
| funds | Total funds | Total funds | ||
| Note | £ | £ | £ | |
| Income and endowments | ||||
| Donations | 4 | 146,540 | 146,540 | 280,823 |
| Charitable activities | 5 | 17,400 | 17,400 | 17,400 |
| Investment income | 6 | 15,362 | 15,362 | 19,330 |
| Other income | 7 | 9,310 | 9,310 | 56,383 |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ||
| Total income | 188,612 | 188,612 | 373,936 | |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ||
| Expenditure | ||||
| Expenditure on raising funds: | ||||
| Investment management costs | 8 | 1,137 | 1,137 | – |
| Expenditure on charitable activities | (274,252) | (274,252) | (245,989) | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ||
| Total expenditure | 275,389 | 275,389 | 245,989 | |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ||
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ||
| Net (expenditure)/income and net movement in funds | (86,777) | (86,777) | 127,947 | |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ||
| Reconciliation of funds | ||||
| Total funds brought forward | 1,958,646 | 1,958,646 | 1,830,699 | |
| ৄৄৄৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄৄৄৄ | ||
| Total funds carried forward | 1,871,869 | 1,871,869 | 1,958,646 | |
| ৶৶৶৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶৶৶৶ |
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
The notes on pages 6 to 12 form part of these financial statements.
4
Peninim Charity Trust
Statement of Financial Position
31 August 2020
| 2020 | 2019 | ||
|---|---|---|---|
| Note | £ | £ | |
| Fixed assets | |||
| Tangible fixed assets | 13 | 2,202,077 | 2,195,652 |
| Investments | 19 | 750,000 | 750,000 |
| ৄৄৄৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄৄৄৄ | ||
| 2,952,077 | 2,945,652 | ||
| Current assets | |||
| Debtors | 14 | 1,278 | 1,446 |
| Cash at bank and in hand | 7,465 | 664 | |
| ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | ||
| 8,743 | 2,110 | ||
| Creditors: amounts falling due within one year | 15 | 222,481 | 122,645 |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ||
| Net current liabilities | 213,738 | 120,535 | |
| ৄৄৄৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄৄৄৄ | ||
| Total assets less current liabilities | 2,738,339 | 2,825,117 | |
| Creditors: amounts falling due after more than one year | 16 | 866,470 | 866,471 |
| ৄৄৄৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄৄৄৄ | ||
| Net assets | 1,871,869 | 1,958,646 | |
| ৶৶৶৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶৶৶৶ | ||
| Funds of the charity | |||
| Unrestricted funds | 1,871,869 | 1,958,646 | |
| ৄৄৄৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄৄৄৄ | ||
| Total charity funds | 17 | 1,871,869 | 1,958,646 |
| ৶৶৶৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶৶৶৶ |
These financial statements were approved by the board of trustees and authorised for issue on 6 May 2021, and are signed on behalf of the board by:
Mr E Itzinger Trustee
The notes on pages 6 to 12 form part of these financial statements.
5
Peninim Charity Trust
Notes to the Financial Statements
Year ended 31 August 2020
1. General information
The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is 51 Bridge Lane, London, NW11 0ED.
2. Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Charities Act 2011.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
There are no material uncertainties about the charity's ability to continue.
Disclosure exemptions
The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. As such, advantage has been taken of the following disclosure exemptions available under paragraph 1.12 of FRS 102:
(a) No cash flow statement has been presented for the company.
(b) Disclosures in respect of financial instruments have not been presented.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Foreign currencies
Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the statement of financial activities.
6
Peninim Charity Trust
Notes to the Financial Statements (continued)
Year ended 31 August 2020
3. Accounting policies (continued)
Incoming resources
All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:
-
income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.
-
legacy income is recognised when receipt is probable and entitlement is established.
-
income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.
-
income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:
-
expenditure on raising funds includes the costs of all fundraising activities, events, noncharitable trading activities, and the sale of donated goods.
-
expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.
-
other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
7
Peninim Charity Trust
Notes to the Financial Statements (continued)
Year ended 31 August 2020
3. Accounting policies (continued)
Tangible assets (continued)
An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Fixtures and fittings - 25% reducing balance
No depreciation is provided in respect of freehold property as the trustees consider that this accounting policy results in the Financial Statements giving a true and fair view.
Investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.
Investment property
Investment property is initially recorded at cost, which includes purchase price and any directly attributable expenditure. Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cashgenerating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.
For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units.
8
Peninim Charity Trust
Notes to the Financial Statements (continued)
Year ended 31 August 2020
4. Donations
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||
|---|---|---|---|---|---|
| Funds | 2020 | Funds | 2019 | ||
| £ | £ | £ | £ | ||
| Donations | |||||
| Donations | 146,540 | 146,540 | 280,823 | 280,823 | |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ||
| 5. | Charitable activities | ||||
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||
| Funds | 2020 | Funds | 2019 | ||
| £ | £ | £ | £ | ||
| Income from non-investment property | |||||
| in furtherance of the charity's objects | 17,400 | 17,400 | 17,400 | 17,400 | |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ||
| 6. | Investment income | ||||
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||
| Funds | 2020 | Funds | 2019 | ||
| £ | £ | £ | £ | ||
| Income from investment properties | 15,360 | 15,360 | 19,323 | 19,323 | |
| Bank interest receivable | 2 | 2 | 7 | 7 | |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ||
| 15,362 | 15,362 | 19,330 | 19,330 | ||
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ||
| 7. | Other income | ||||
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||
| Funds | 2020 | Funds | 2019 | ||
| £ | £ | £ | £ | ||
| Tax refunds | 9,310 | 9,310 | 56,383 | 56,383 | |
| ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ||
| 8. | Investment management costs | ||||
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||
| Funds | 2020 | Funds | 2019 | ||
| £ | £ | £ | £ | ||
| Investment property expenses | 1,137 | 1,137 | – | – | |
| ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | ৶৶৶৶ | ৶৶৶৶ |
9
Peninim Charity Trust
Notes to the Financial Statements (continued)
Year ended 31 August 2020
9. Analysis of grants
| 2020 | |
|---|---|
| £ | |
| Chabad Lubavitch | 133,011 |
| Keren Shmuel | 9,220 |
| Yom Tov Assistance Fund | 9,650 |
| Whinney House | 6,500 |
| College for Higher Rabbinical Studies | 5,400 |
| Sundry grants (under £5,000) | 11,399 |
| ৄৄৄৄৄৄৄৄৄ | |
| 175,180 | |
| ৶৶৶৶৶৶৶৶৶ |
Grants were made to institutions in the fields of religion, education and the relief of poverty.
10. Net (expenditure)/income
Net (expenditure)/income is stated after charging/(crediting):
| Net (expenditure)/income is stated after charging/(crediting): | |||
|---|---|---|---|
| 2020 | 2019 | ||
| £ | £ | ||
| Depreciation of tangible fixed assets | 4,555 | 2,413 | |
| Foreign exchange differences | 1,150 | 5,214 | |
| ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | ||
| 11. | Independent examination fees | ||
| 2020 | 2019 | ||
| £ | £ | ||
| Fees payable to the independent examiner for: | |||
| Independent examination of the financial statements | 6,000 ৶৶৶৶৶৶৶ |
4,900 ৶৶৶৶৶৶৶ |
12. Trustee remuneration and expenses
No remuneration or other benefits from employment with the charity or a related entity were received by the trustees.
10
Peninim Charity Trust
Notes to the Financial Statements (continued)
Year ended 31 August 2020
13. Tangible fixed assets
| Freehold | Fixtures and | |||
|---|---|---|---|---|
| property | fittings | Total | ||
| £ | £ | £ | ||
| Cost | ||||
| At 1 September 2019 | 2,188,411 | 38,483 | 2,226,894 | |
| Additions | – | 10,980 | 10,980 | |
| ৄৄৄৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄৄৄৄ | ||
| At 31 August 2020 | 2,188,411 | 49,463 | 2,237,874 | |
| ৶৶৶৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶৶৶৶ | ||
| Depreciation | ||||
| At 1 September 2019 | – | 31,242 | 31,242 | |
| Charge for the year | – | 4,555 | 4,555 | |
| ৄৄৄৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄৄৄৄ | ||
| At 31 August 2020 | – | 35,797 | 35,797 | |
| ৶৶৶৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶৶৶৶ | ||
| Carrying amount | ||||
| At 31 August 2020 | 2,188,411 | 13,666 | 2,202,077 | |
| ৶৶৶৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶৶৶৶ | ||
| At 31 August 2019 | 2,188,411 | 7,241 | 2,195,652 | |
| ৶৶৶৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶৶৶৶ | ||
| 14. | Debtors | |||
| 2020 | 2019 | |||
| £ | £ | |||
| Prepayments and accrued income | 1,278 | 1,446 | ||
| ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | |||
| 15. | Creditors: amounts falling due within one year | |||
| 2020 | 2019 | |||
| £ | £ | |||
| Mortgage loans | – | 25,848 | ||
| Bank loans and overdrafts | 8,608 | 653 | ||
| Accruals and deferred income | 11,400 | 16,149 | ||
| Trustees loan accounts | 202,473 | 79,995 | ||
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |||
| 222,481 | 122,645 | |||
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | |||
| 16. | Creditors: amounts falling due after more than one year | |||
| 2020 | 2019 | |||
| £ | £ | |||
| Mortgage loans | 866,470 | 866,471 | ||
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ |
11
Peninim Charity Trust
Notes to the Financial Statements (continued)
Year ended 31 August 2020
17. Analysis of charitable funds
Unrestricted funds
| Unrestricted funds | ||||
|---|---|---|---|---|
| At | At | |||
| 1 September | 31 August 20 | |||
| 2019 | Income | Expenditure | 20 | |
| £ | £ | £ | £ | |
| General funds | 1,626,063 | 188,612 | (275,389) | 1,539,286 |
| Fair value reserve | 332,583 | – | – | 332,583 |
| ৄৄৄৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄৄৄৄ | |
| 1,958,646 | 188,612 | (275,389) | 1,871,869 | |
| ৶৶৶৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶৶৶৶ | |
| At | At | |||
| 1 September | 31 August 20 | |||
| 2018 | Income | Expenditure | 19 | |
| £ | £ | £ | £ | |
| General funds | 1,498,116 | 373,936 | (245,989) | 1,626,063 |
| Fair value reserve | 332,583 | – | – | 332,583 |
| ৄৄৄৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄৄৄৄ | |
| 1,830,699 ৶৶৶৶৶৶৶৶৶৶৶৶ |
373,936 ৶৶৶৶৶৶৶৶৶ |
(245,989) ৶৶৶৶৶৶৶৶৶ |
1,958,646 ৶৶৶৶৶৶৶৶৶৶৶৶ |
18. Analysis of net assets between funds
| Unrestricted | Total Funds | |
|---|---|---|
| Funds | 2020 | |
| £ | £ | |
| Tangible fixed assets | 2,202,077 | 2,202,077 |
| Investments | 750,000 | 750,000 |
| Current assets | 8,743 | 8,743 |
| Creditors less than 1 year | (222,481) | (222,481) |
| Creditors greater than 1 year | (866,470) | (866,470) |
| ৄৄৄৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄৄৄৄ | |
| Net assets | 1,871,869 | 1,871,869 |
| ৶৶৶৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶৶৶৶ | |
| Unrestricted | Total Funds | |
| Funds | 2019 | |
| £ | £ | |
| Tangible fixed assets | 2,195,652 | 2,195,652 |
| Investments | 750,000 | 750,000 |
| Current assets | 2,110 | 2,110 |
| Creditors less than 1 year | (122,645) | (122,645) |
| Creditors greater than 1 year | (866,471) | (866,471) |
| ৄৄৄৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄৄৄৄ | |
| Net assets | 1,958,646 | 1,958,646 |
| ৶৶৶৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶৶৶৶ |
12