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2022-08-31-accounts

Trustees Mr SDhillon (Chaiiman Mr SDhillon (Chaiiman Trustee )(appointed Trustee )(appointed 22/12/06)
Mr K Sandhu (appointed 31/5/13)
Miss JDaly (appointed 31/5/13)
Governing Document Declaration ofTrust dated 22/12/06
k Constitution
Charity Number 1121069
Charity Office 3 Red Lion Court
Alexandra
Road
Hounslow
Middlesex:
TW3 1JS
Independent Examiner Cheshams
Accountants		 Ltd
16Neals Corner
2 Bath Road
Hounslow
Middlesex
TW3 3HJ
Accountants Malkit Nijjer T/A MSN Accounting
66Violet Avenue
Uxbridge
Middlesex
UB8 3PS
Bankers Santander
Bank pic
Abbey National House
301Vincent Street
Glasgow
G2 5NT

Dai( I.I BI(3hts School b td Charity
N10
Company
No		 I l21089
6033053
~ e
80
8 Restricted
CO Unrestricted income Endowment Total this Total last
(0 funds funds funds year year
E E E E E
Fixed assets F01 F02 F03 F04 F05
Intangible assets (Note 15) 801 7,000 7,000 8,750
Tangible assets (Note 14) 802 4,013 4,013 5,351
Heritage assets (Note 16) 803
Investments (Note 17) 804
Total fixed assets 805 11,013 11,013 14,101
Current assets
Stocks (Note 18) 2,184 2,184 2;184
Debtors (Note 19) 807 179,527 179,527 200,165
Investments (Note 17.4) 808
Cash'at bank and in hand
(Note 24)		 809 126,168 126,168 144,946
Total current assefs 810 307,879 307,879 347,295
Creditors: amounts falling due within
one year (Note 20)"l, 811 55,472 55,472 61,248
Nef current assetsl(liabilities) e12 252,407 252,407 286,047
Total assets less current liabilities 813 300,148
Creditors: amounts falling due after
one year (Note 20) 814 38,303 38,303 48,334
Provisions for liabilities 815
Total net assets or liabilities e15 225,117 225,117 251,814
Funds ofthe Charity
Endowment funds (N'ote 27) 817
Restricted income funds (
(Nbte 27)		 818
Unrestricted funds 819 225,117 225,117 251,814
Revaluation reserve 820
Fair value reserve 821
Total funds 822 225,117 225,117 251,814

~ ~
Note 2 Accounting policies
This standard list ofaccounting policies has been applied by the charity except for those deleted. Where a
different or additional policy has been adopted then this is detailed In the box below:
2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING
PRACTICE
Please provide a description
ofthe nature ofeach change
in accounting policy
Reconciliation offunds per previous GAAP to funds determined under FRS 102
Start of End of
period period
E E
Fund balances as previously
stated
Adjustments:
Fund balance as restated
Reconciliation ofnet income/(net expenditure) per previous GAAP to net /ncomel(net expenditure) under FRS 102
End of
E
Net income/(expenditure)
as previously
stated
Adiustments:
Previous
period net		 income/(expenditure) as
restated
"
~
~
Note 2 Accounting
policies
2.2 INCOME
Recoqnltion of income These are included
in the Statement of Financial
Activities (SoFA) when:
the charity becomes entitled
to the resources;
~
it is more likely than not that the trustees
will receive the resources;		 Yes* No* N/a*
~
the monetary
value can be measured
with sufficient
reliability.
Offsetting There has been no offsetting
ofassets and liabilities,
or income and expenses,
unless
required
or permitted
by the FRS 102SORP or FRS102.		 .Yes* No* N/a*
Grants and donations Grants and donations
are only included
in the SoFA when the general
income recognition
criteria are met (5.10to 5.12FRS102SORP).		 Yes* No* N/a*
In the case of performance
related grants, income must only be recognised
to the extent		 Yes" No* N/a*
that the charity has provided
the specified goods or services as entitlement
to the grant
only occurs when the performance
related coiiditions are met (5.16FRS 102SORP).
Legacies are included
in the SOFA when receipt is probable,
that is, when there has
Legacies been grant ofprobate, the executors have established
that there are sufficient assets
in
the estate and any conditions
attached
to the legacy are either within the control of the		 Yes* No* N/a*
charity or have been met.
Yes* No* N/a*
Government grants The charity has received government
grants
in the reporting
period
Tax reclaims on Gift Aid receivable
is included
in income when there is a valid declaration
from the donor.
Any Gift Aid amount
recovered
on a donation
is considered
to be part of that gift and is		 Yes" No* N/a*
donations and gifts treated as an addition
to the same fund as the initial donation
unless the donor or the
terms ofthe appeal have specified otherwise.
Contractual income and This is only included
in the SoFA once the charity has provided
the related goods or		 Yes* No* N/a*
performance related services or met the performance
Related conditions.
grants
Yes No* N/a*
Donated goods Donated goods are measured
at fair value (the amount
for which the asset could be
exchanged)
unless impractical
to do so
The cost ofany stock ofgoods donated
for distribution
to beneficiaries
is deemed
to be
the fair value ofthose gifts at the time oftheir receipt and they are recognised
on receipt.		 Yes* No* N/a*
In the reporting
period
in which the stocks are distributed,
they are recognised
as an
expense at the carrying
amount ofthe stocks at distribution.
Donated goods for resale are measured
at fair value on initial recognition, lwhich is the
expected proceeds from sale less the expected costs ofsale, and recognised
in 'Income
from other trading
activities'
with the corresponding
stock recognised
In the balance		 Yes", No* N/a*
sheet.
On its sale the value ofstock is charged
against 'Income from other trading
activities'
and the proceeds from
sale are also recognised as 'Income from other trading
activities'.
Goods donated
for on-going use by the charity are recognised as tangible
fixed assets		 Yes*.- No* N/a*
and included
In the SoFA as Incoming
resources when receivable.
Gifts in kind for use by the charity are included
in the SoFA as income from donations		 Yes" No* N/a*
when receivable.
Donated services and Donated services and facilities are included
in the SOFA when received at the value		 of Yes* No' N/a*
facilities the gift to the charity provided
the value ofthe gift can be measured
reliably
Donated services and facilities that are oensumed. immediately
are recognised as income		 Yes* No* N/a*
with an equivalent
amount recognised as an expense under the appropriate, 'heading		 in
the SOFA.
Yes* No* N/a*
Support costs The charity has incUrred
expenditure
on support costs.		 V Y
Volunteer help The value ofany voluntary
help received is not included
in the accounts
but Is described
in the trustees'
annual
report.		 Yes* No* N/a*
Income from interest, This is included
in the accounts when receipt is probable
and the amount
receivable		 can Yes* No* N/a*
royalties
and dividends		 royalties
and dividends		 be measured
reliably.
Income from membership Membership
subscriptions
received
in the nature
ofa gift are recognised
in Donations		 Yes* No* N/a"
subscriptlons and Legacies.
Membership
subscriptions
which gives a, member
the right to buy services or other
benefits are recognised
as income earned
from the provision
ofgoods and services as		 Yes* No* N/a*
income from charitable
activities.
Settlement
claims		 of Insurance Insurance
claims are only included
in the SoFA when the general
income recognitlon
criteria are met (5.10to 5.12 FRS102SORP) and are included as an item ofother
income
in the SoFA.		 Yes* No* N/a*
Investment
losses		 gains and This includes
any realised or unrealised
gains or losses on the sale of investments
and
any gain or loss resulting
from revaluing
investments
to market value at the end ofthe		 Yes* No* N/a*
year.
2.3 EXPENDITURE AND LIABILITIES
Liabilities are recognised where
it is more likely than not that there Is a legal or		 Yes* No* N/a*
Liability recognition constructive
obligation
committing
the charity to pay out resources
and the amount of the
obligation
can be measured
with reasonable
certainty.		 r
Governance
costs		 and support Support costs have been allocated between
governance
costs and other support.
Governance
costs comprise
all costs involving
oublic accountability
ofthe cfiarity and its		 Yes* No* N/a*
compliance
with regulation
and good practice.
Support costs include central functions
and have been allocated to activity cost
categories on a basis consistent
with the use ofresources, eg allocating
property costs
by floor areas, or per capita, staff costs by the time spent and other costs by their usage.		 Yes* No*
!		 N/a*
Grants with
conditions		 performance Where the charity gives a grant with conditions
for its payment
being a specific level of
service or output to be provided,
such grants are only recognised
in the SeFA once the		 Yes" No" N/a*
recipient ofthe grant has provided
the specified service or output.
Grants payable without
performance
conditions		 Where there are no conditions
attaching
to the grant that enables the donor charity to
realistically
avoid the commitment,
a liability for the full fund!ng obligation
must be		 Yes' No* N/a*
recognised.
Yes* No* N/a*
Redundancy cost The charity made no redundancy
payments
during the reporting
period.
Yes* No* N/a*
Deferred income No material
item ofdeferred
income has been included
in the accounts.		 u' ~+ v'
Creditors The'charity
has creditors which are measured
at settlement
amounts
less any trade
discounts		 Yes* No* N/a*
v
A liability is measured
on recognitlon
at its historical cost and then subsequently		 Yes* No* N/a*
Provisions for liabilities measured
at the best estimate ofthe amount
required
to settle the obligation
at the
reporting
date
Basic financial
instruments		 The charity accounts for basic financial
instruments,
on initial recognition
as per
paragraph
10.7FRS102SORP. Subsequent
measurement
is as per paragraphs 11.17
to 11.19,FRS102SORP.		 Yes* No* N/a*
2.4ASSETS
Tangible fixed assets for These are capitalised
if they can be used for more than one year, and cost at least
use by charity Yes No N/a
They are valued at cost.
The depreciation
rates and methods
used are disclosed
in note 14.
The charity has intangible
fixed assets, that is, non-monetary
assets that do not have		 Yes* No* N/a*
Intangible
fixed assets		 physical substance
but are identifiable
and are controlled
by the charity through
custody
or legal rights.
The amortisation
rates and methods
used are disclosed
in note 15.		 ,r
Yes* No* N/a*
They are valued at cost.
Heritage assets The charity has heritage assets, that is, non-monetary
assets with historic, artistic,
scientific, technological,
geophysical
or environmental
qualities
that are held
and
maintained
principally
for their contribution
to knowledge
and culture.
The depreciation		 Yes* No" N/a*
rates and methods
used as disclosed
in note 16.
Yes* No* N/a*
They are valued at cost.
Fixed asset investments
in quoted shares, traded bonds and similar investments
are
Investments valued at initially at cost and subsequently
at fair value (their market value) at the year
end. The same treatment
is applied to unlisted
investments
unless fair value cannot be		 Yes* No* N/a*
measured
reliably
in which case it is measured
at cost less impairment.
Investments
held for resale or pending
their sale and cash and cash equivalents
with a		 Yes* No* N/a*
maturity
date ofless than
1 year are treated		 as current asset investments
Stocks and work in Stocks held for sale as part of non-charitable trade are measured
at the		 lower or cost or Yes* No* N/a*
progress net realisable
value.
Goods or services provided as part ofa charitable
activity are measured		 at net realisable Yes* No* N/a*
value based on the service potential
provided
by items ofstock.
Work in progress
is valued at cost less any		 foreseeable
loss that is likely		 to occur on the Yes* No* N/a*
contract.
Debtors
(Including
trade debtors and loans		 receivable) ar..measured
on		 initial
recognition
at settlement
amount after any		 trade discounts
or amount
advanced		 by the Yes* No* N/a*
charity.
Subsequently,
they are measured		 at the cash or other consideration
expected to
be received.
Current asset investments The charity has investments
which
it holds for resale or pending
their sale and
cash equivalents
with a maturity
date less than one year. These include cash
and cash equivalents
with a maturity
ofloss than one year held for investment		 cash and
on deposit
purposes		 Yes" No* N/a*
rather than to meet short-term
cash commitments
as they fall due.
Yes* No* N/a*
They are valued at fair value except where they qualify as basic financial instruments.
POLICIES ADOPTED
ADDITIONAL TO OR
DIFFERENT FROM
THOSE ABOVE
Note 3 Income Income
Restricted
Unrestricted Income Endowment
Analysis of income funds funds funds Total funds
f		 Prior year
Donations Donations
and		 ifts
and legacies: Gift Aid
Le acies
General grants
provided
charities		 by government/other 9,345
Membership
subscriptions		 and sponsorships
which are in substance donations
Donated
goods,		 facilities and services
Other
Total 9,345
Charitable
activities:		 School fees
Student su
ort		 income 469,410
1 587		 469,410
1,587		 407,960
School exams
Service charges
Total 470,997 470,997 407,960
Other trading
activities:
Other
Total
Income from Interest income 406 406 166
investments: Dividend
income
Rental and leasin income
Other
Total 406 406 166
Separate
material item
of income
Total
Other: Conversion
ofendowment		 funds into income
Gain on disposal ofa tangible fixed asset held
for chari
's own		 use
Gain on disposal of a programme related
investment
Royalties
from the		 exploitation of intellectual
ro ert
ri
hts
Other
Total
TOTAL INCOME 471,403 471,403 417,471
Other information:
All Income In the prior year was unrestricted except for: (please
provide description
and amounts)
Where any endowment
fund Is converted		 into income In the
reporting period, please give the reason for the conversion.
Within the Income Items above the following items are material:
(please disclose the nature,
amount		 and any prior year
amounts)
Where sums originally
denominated		 In foreign currency have
been Included In income, explain the basis on which those
sums have been translated
into sterling		 (or the currency in
which the accounts are drawn
up).
Note 4
 A nalysis ofrec eipts ofgove rnment
grants
This year Last year
Description E
Government
grant
1		 Job Retention Scheme Grant 9,345
Government-
grant-2
Government
grant 3
Other Total 9,345
Please provide details of any
unfulfilled
conditions		 and other
contingencies
attaching		 to grants
that have been recognised in income,
Please give,details of other forms of
government
assistance		 from which
the charity has directly benefited.
Note 5 Donated goods, facilities and services This year Last year
F
Seconded staff
Use of property
Other
Please provide details of the
accounting
policy for		 the recognition
and valuation
ofdonated
goods,
facilities and services.
Please provide details of any
unfulfilled
conditions		 and other
contingencies
attaching
to resources
from donated goods and services not
recognised
in income.
Please give details of other forms of
other donated goods and services not
recognised
in the accounts, eg
contribution
of unpaid		 volunteers.
Note 6 Expenditure
Restricted
Unrestricted Income Endowment
Analysis
of expenditure		 funds funds funds Total funds Prior year
E E
Expenditure on Incurred
seeking donations
raising funds: Incurred
seeking legacies
Incurred
seeking grants
Operating
membership
schemes and
social lotteries
Staging fundraising
events
Fundraising
agents
Operating
charity shops
Operating
a trading
company.
undertaking
non-charitable		 trading
activi
Advertising,
marketing,
direct		 mail and
ublici
Start up costs incurred
in		 generating
new source of future income
Database development
costs
Other trading
activities
Investment
management		 costs:
Portfolio mana
ement costs
Cost o'f obtaining
investment		 advice
Investment
administration		 costs
Intellectual
property
licencing		 costs
Rent collection, property
repairs and
maintenance
charges
Total expenditure
on raising funds
Expenditure on Charitable
expenditure
(see		 note 9) 493,254 493,254 476,204
charitable Char'itable
expenditure
Trips (see note 9)
activities
Total expenditure
on charitable
activities		 493,254 493,254 476,204
Separate material
item ofexpense
Total
Other Governance
costs (see note 9)		 4,846 4,846 4,962
Total other expenditure 4,846 4,846 4,962
TOTALEXP ENDIT URE 498,100 498,100 481,166
Grant
Activity or
programme		 Activities undertaken directly funding
of		 Support
Costs		 Total this
year		 Total
prior year
activities
Activity 1
Activit 2
Other
Total
Prior year expenditure on charitable activities
can be analysed as follows:

Amount received Amount paid out Balance held at period end Balance held at period end
Description/name of party Related
party (Yes		 This year Last year This year Last year This year Last year
. orNo
Total
Description/name of party Balance held at period end Balance held at period end
This year Last year
Total

anta e
Activity Charitable
Restricted Activity Governance Basis of
Support
exam		 cost
les		 Raising funds Funds Unrestricted Activity Grand total allocation
(Describe
method)
Salaries
8 NIC		 341,801 341,801
Staff pension
Eer's		 4,069 4,069
Education
supplies		 50,058 50,058
Exam costs 2,864 2,864
Software costs 1,846 1,846
Ofsted fees 1,236 1,236
Rent &service chgs 56,205 56,205
Rates 8 water 7,094 7,094
Light 8 heat 3,661 3,661
Insurance 1,547 1,547
Cleaning 1,201 1,201
Telephone
& Internet		 . 1,913 1,913
. 57 57
Postages
8 stationery
Marketing
&Advertising		 8,380 8,380
Repairs 8 renewals 2,575 2,575
110 110
Cultural
activities		 8 trips
913 913
Misc expenses
Subscriptions 2,936 2,936
Depreciation 1,338 1,338
Goodwill
amortisation		 1,.750 1,750
Professional
fees		 . ..1,800 1,800
Accountancy 1,200 1,200
Payroll bureau costs 1,846 1,846
637 637
Bank charges
Loan interest 1,063 1,063
Bad Debt
493,254 4,846 498,100
otal

was paid p lease en ter '0 'in the appropriate box(es).
This year Last year
Independent examiner's fees
1,800 1,800
Assurance services other than independerit examination
Tax advisory fees
Other fees (for example: financial advice, consultancy, accountancy services) paid
to the independent examiner 1,200 1,200
Note 11
Paid employees		 Note 11
Paid employees		 Note 11
Paid employees
Please complele lhls nole iflhe charity has any employees
(transactions		 with Trustees dealt with ln Note
28)
11.1 Staff Costs
This year Last year
6 F
Salaries and wages
Employer's
National
Insurance costs
Pension costs (defined contribution		 pension plan) 318,175
23,626
4,069		 307,481
22,888
4,628
Other employee
benefits		 Total staff costs 345,870 334,997
Please provide details ofexpenditure on staff working for the
charity whose contracts are with and are paid by a related
party
Please g/ve details of the number of
pension costs) fell within each band		 employees
whose total employee
off10,000 from f60,000upwards.		 benefits (excluding
)1there are no such		 employer
lraiisactlons,
please enter 'true'
In the box provided.
No employees
received employee
benefits (excluding		 employer
pension costs) for the reporting
period		 ofmore than F60,000
Band Number ofemplo ees
F60,000to F69,999 NIL
F70,000to F79,999 NIL
F80,000to689,999 NIL
F90,000to F99,999 NIL
f100,000to 6109,999 NIL
Please provide the total amount
paid to		 Total paid was f37,500
key management
personnel
(Includhk
trustees
and senior management)
for
their services to the charity.
For
specific amounts
paid to trustees, see
Note 28.
11.2 Average head count In the year This year
Number		 .. Lastyear
Number
The parts ofthe charity
In which the
employees
work		 I-un!Ir»lsn. q
Cji,!!!!!I!i»tci, ' Iib:»		 15 15
Covet!i
Gtf
Total 15 15
11.3 Ex-gratia payments
to employees		 and others (excluding trustees)
Please complete lf an ex-gr'alia payment
is made,
Please explain the nature ofthe
payment
Please state the legal authority
or
reason for making
the payment
Please state the amount ofthe payment
(or value of any waiver of a right to an
asset)
11.4 Redundancy
payments
Please complete ifany redundancy or termination payment is made In the period.
Total amount ofpayment
The nature ofthe payment
(cash, asset
etc.)
The extent ofredundancy
funding
at
the balance sheet date
Please state the accounting
policy for
any redundancy
or termination
payments

Freehold land Other land & Plant, Fixtures, Total
& buildings buildings machinery and fittings and
motor vehicles equipment
At the beginning of 34,454 34,454
the year
Additions
Revaluations
Disposals
Transfers *
At end of the year 34,454 34,454
14.2 Depreciation and impairments
**Basis SL' or RB SLor RB SLor RB RB SLor RB Straight
Line ("SL")
or Reducing
Balance
(1&RB&&)
**Rate 25%
At beginning of the 29,103 29,103
year
Disposals
Depreciation 1,338 1,338
Impairment
Transfers*
At end of the year 30,441 30,441
14.3 Net book value
Net book value at the 5,351 5,351
beginning of the year
Net book value at the 4,013 4,013
end ofthe year

Purchased Total
Goodwill
At beginning of the 35,000 35,000
year
Additions
Disposals
Revaluations
*
Transfers
At end ofthe year 35,000 35,000
15.2 Amortisation
and		 impairments
**Method of SL SLor RB SLor RB SLor RB Straight Line
amortisation ("SL")or
Reducing
Balance
"RB"
"*Rate F1,750 p.a.
At beginning of the 26,250 26,250
year
Disposals
Amortisation 1,750 1,750
Impairment
Transfers*
At end ofyear 28,000 28,000
15.3Net book value
Nat book value at the 8,750 8,750
beginning
of		 the year
Net book value at the 7,000 7,000
end ofthe year
15.4 Accounting
policy
Please disclose the accounting policy for intangible fixed assets including:
Reasons for choosing Goodwill has been amortised for a finite life of 20 years
amortisation rates commencing December 2006.
Policies for the recognition ofany
capital development
At valuation At cost Group Total
Group A B
Carrying
amount at the		 beginning ofthe period
Additions
Disposals
Depreciation/impairment
Revaluation
Carrying
amount at the		 end of period
16.8 Heritage assets (where heritage assets are not recognised on the balance sheet)
(i) Explain the reason why heritage
assets have not been recognised on
the balance sheet.
(ii) Describe the significance and
nature of heritage assets.
(iii) Disclose information that is
helpful
in assessing		 the value of
heritage assets.
(iv) Explain the reason why it is not
practicable to obtain a valuation of .
heritage assets.
16.9 Five year summary of heritage assets transactions
2022 2021 2020 2019 2018
Purchases
Group A
Group B
Group C
Other
Donations
Group A
Group B
Group C
Other
Total additions
Charge for impairment
Group A
Group B
Group C
Other
Total charge for impairment
Disposals
Group A - carrying amount
Group B - carrying amount
Group C
Other
Total disposals

Social
Cash & cash Listed Investment investment Other Total
equivalents investments properties
Carrying
(fair)		 value at beginning of
period
Add: additions to investments during
period*
Less: disposals at carrying value
Less: impairments
Add: Reversal of impairments
Add/(deduct): transfer in/(out) in the
period
Add/(deduct): net gain/(loss) on
revaluation
Carrying
(fair)		 value at end of year
*Please specify additions resulting from
acquisitions through business combinations, if
any.

18.1 Plea
activities.		 se state the carrying
a		 mount ofsto ck and w ork in pr ogress
ana		 ysed
betwe		 en
Stock Donated goods
Work in
For For resale For For resale progress
Charitable activities:
Opening 2,184
Added in period
Expensed in period
Impaired
Closing 2,184
Other trading activities:
Opening
Added in period
Expensed in period
Impaired
Closing
Other:
Opening
Added in period
Expensed in period
Impaired
Closing
Total this year
Total previous year

This year Last year
F
170,727 191,365
Trade debtors
Prepayments		 and accrued income 8,800 8,800
Other debtors Total 179,527 200,165
19.2
Disclos		 ure ofdebtors recoverable
in more t		 an 1 year (ncue
This year Last year
Trade debtors
Prepayments and accrued income
Other debtors Total

201Analsisofcredito rs
. y Amounts falling due Amounts falling due after
within one year more than one year
This year
f		 Last year This year
E		 Last year
E
Accruals for grants payable
Bank loans		 38,303 48,334
Trustee Loans
Trade creditors
Payments
received on		 account for contracts
or performance-related grants
Accruals and deferred income 54,472 ' 60,248
Taxation and social security
Other creditors
-Deposits
Total		 1,000
55,472		 1,000
6,248		 38,303 48,334

Movementin
deferredincome
account		 Movementin
deferredincome
account		 Movementin
deferredincome
account		 This year
F		 Last year
E
Balance at the start ofthe reporting period
Amounts added
in current period
Amounts released to income from previous periods
Balance at the end ofthe reporting period

Note 24
Cash at bank and		 in hand This year Last year
Short term cash investments (less than 3 months maturity date)
Short
Cash		 term deposits
at bank and on hand		 126,168 144,946
Other
Total		 26,168 144,946
0l 'U
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27.3Transfers
between		 27.3Transfers
between		 27.3Transfers
between		 funds
Reason for transfer		 and where endowment is converted to income, Amount
legal power for its conversion
Between unrestricted and
restricted funds
Between endowment and
restricted funds
Between endowment and
unrestricted
funds
27.4 Designated
funds
Planned
use		 Purpose of the designation Amount

~ ~ ~
~ ~ -. ~