CHARITY REGISTRATION NUMBER: 1128172
The Parochial Church Council of the Ecclesiastical Parish of St Helen's Church. Cliffe with Hoo
Trustees' Annual Report and Financial Statements 31 December 2021
ERIC PARRY & CO
Accountants 49 The Grove Gravesend Kent DA12 1DP
The Parochial Church Council of the Ecclesiastical Parish of St Helen's Church. Cliffe with Hoo
Financial Statements and Trustees' Annual Report
Year ended 31 December 2021
| Page | |
|---|---|
| Trustees' annual report | 1 |
| Independent examiner's report to the trustees | 8 |
| Statement of financial activities | 9 |
| Statement of financial position | 10 |
| Notes to the financial statements and trustees' annual report | 11 |
| The following pages do not form part of the financial | statements and |
| trustees' annual report | |
| Detailed statement of financial activities | 17 |
The Parochial Church Council of the Ecclesiastical Parish of St Helen's Church. Cliffe with Hoo
Trustees' Annual Report
Year ended 31 December 2021
The trustees present their report and the unaudited Financial Statements and Trustees' Annual Report of the charity for the year ended 31 December 2021.
Reference and administrative details
Registered charity name
The Parochial Church Council of the Ecclesiastical Parish of St Helen's Church. Cliffe with Hoo
Charity registration number 1128172 Principal office St Helen's Church Church Street Cliffe Rochester ME3 7QP
The trustees
Rev A. Hobbs
Mr R. Thompson Mr P. Sutton Mrs L. Twitchett Mrs V. Bottrill Mr C. Felstead Mr D. Green Mrs I. Dalton-Brown Mrs P. Leviston Miss A. Evans Mr P. Jackson
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The Parochial Church Council of the Ecclesiastical Parish of St Helen's Church. Cliffe with Hoo
Trustees' Annual Report (continued)
Year ended 31 December 2021
Incumbent Andrew Hobbs Chairmen Associate Minister Jill Wright Church Wardens Robin Thompson Paul Sutton Deanery Synod Members Linda Twitchett Elected Members Vivienne Bottrill Ingrid Dalton Brown Clint Felstead David Green Peter Jackson Pat Leviston Secretary Angela Evans Treasurer Doreen Ellis
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The Parochial Church Council of the Ecclesiastical Parish of St Helen's Church. Cliffe with Hoo
Trustees' Annual Report (continued)
Year ended 31 December 2021
Objectives and activities
Background
The PCC of St Helen's Church, Cliffe has the responsibility of cooperating with the incumbent, Rev Andrew Hobbs, in promoting in the ecclesiastical parish the whole mission of the Church, pastoral, evangelistic, social and ecumenical.
Public benefit
The PCC Members/Trustees have had due regard to the Charitiy Commission's guidance on public benefit. In particular St Helens Church has provided public benefit in relation to the advancement of religion and of community development; it has also provided for the relief of poverty and advancement of education, the arts, culture and heritage.
The Trustees confirm that they have complied with the requirements of section 4 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.
Safeguarding
We have continued the process of reviewing our policies and have ensured that the PCC complies with the duty under section 5 of the Safeguarding and Clergy Discipline Measure 2016 "(duty to have due regard to House of Bishops' guidance on safeguarding children and vulnerable adults)."
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The Parochial Church Council of the Ecclesiastical Parish of St Helen's Church. Cliffe with Hoo
Trustees' Annual Report (continued)
Year ended 31 December 2021
Achievements and performance
Church Electoral Roll
The Church Electoral Roll stood at 99 at the Annual General Meeting in May.
Review of the year
The Rev Andrew Hobbs is Priest-in-Charge. He is supported by David Green (Licensed Lay Minister). Rev Jill Wright (Associate Minister) provides cover when needed. Paul Sutton and Rob Thompson are Church Wardens.
The COVID pandemic continued to have a large effect on the Sunday morning services but we were able to return to a greater degree of normality by the end of the year. We continued to provide online service options for the first half of the year and stopped over the summer as the workload was excessive as a sense of normality returned.
Trustees' Report
St Helen's aims to support different charities throughout the year by giving, hosting of events and practical assistance. During 2021 however, this was not possible in the same way as previous years.
An upsurge of COVID over the winter and tragic events in the village meant that Christmas was not normal. Neither carol service took place and those services which did take place saw the number attending halve from usual levels.
St. Helen's house is available for use by the church and community. The flat became vacant during the year and the PCC spent time considering the future of the flat and St Helen's house.
The churchyard is well maintained by generous work from volunteers and is assisted by a supplementary grant from the Parish Council.
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The Parochial Church Council of the Ecclesiastical Parish of St Helen's Church. Cliffe with Hoo
Trustees' Annual Report (continued)
Year ended 31 December 2021
Financial review
The results for the year are set out on pages 9 to 16
The total income for the year amounts to £113,865 and the total expenditure to £206,150 of which £1,137 represents depreciation. Net Expenditure results in a deficit for the year of £92,285. Our reserves policy of maintaining two to four months of normal running costs remains.
Policy on reserves
It is the PCC members / trustees view that it is prudent to ensure that there are sufficient free reserves to provide financial flexibility and to enable the charity to meet its commitments as they fall due.
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The Parochial Church Council of the Ecclesiastical Parish of St Helen's Church. Cliffe with Hoo
Trustees' Annual Report (continued)
Year ended 31 December 2021
Structure, governance and management
Nature of governing document
The PCC is constituted under the Church Representation Rules (contained in Schedule 3 to the Synodical Government Measure 1969, as amended) and functions under the Parochial Church Councils (Powers) Measure 1956, as amended
Recruitment and appointment of trustees
The method of appointment of PCC members/trustees is set out in the Church Representation Rules, Advice for trustees published by the Charity Commission is given to new PCC members/trustees at PCC Meetings. Trustees have free access to the day to day running of the Church to ensure that they are fully aware of the activities and methods of the charity.
Induction and training of trustees
Members of the PCC are either ex officio, or elected by the Annual Parochial Church Meeting in accordance with the Church Representation rules. The members of the PCC who served during the year, are as stated in the Information Page.
Organisational structure
Four sub-committees are formed as follows:
Worship
Prayerfully considers various aspects of the current and future worshipping life of St Helen's Church.
Standing and Finance
This is a combination. The Standing committee is the only one required by law and has power to conduct the business of the PCC subject to any directions, between the whole Council meetings. The Finance committee helps to plan and monitor income and expenditure.
Building
Attends to the maintenance and management of the church buildings and fabric.
Churchyard
Supervises the maintenance and management of the church yard.
The committees mostly only meet as occasion demands.
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The Parochial Church Council of the Ecclesiastical Parish of St Helen's Church. Cliffe with Hoo
Trustees' Annual Report (continued)
Year ended 31 December 2021
Structure, governance and management (continued)
Major risks and management of those risks
Risk Assessment
The trustees have assessed the major risks to which the charity is exposed and are satisfied that the systems are in place to mitigate the charity's exposure to major risks. We have a child protection policy in place, and an officer nominated. We have also adopted the diocesan policy relating to the Disclosure and Barring Service. We have an officer monitoring Health and Safety issues throughout the year, and the PCC considers any matters that arise.
The trustees' annual report was approved on ........5[th] May 2021....... and signed on behalf of the board of trustees by:
…………………………………………………
Doreen Ellis Trustee
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The Parochial Church Council of the Ecclesiastical Parish of St Helen's Church. Cliffe with Hoo
Independent Examiner's Report to the Trustees of The Parochial Church Council of the Ecclesiastical Parish of St Helen's Church. Cliffe with Hoo
Year ended 31 December 2021
I report to the trustees on my examination of the Financial Statements and Trustees' Annual Report of The Parochial Church Council of the Ecclesiastical Parish of St Helen's Church. Cliffe with Hoo ('the charity') for the year ended 31 December 2021.
Responsibilities and basis of report
As the trustees of the charity you are responsible for the preparation of the Financial Statements and Trustees' Annual Report 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 and Trustees' Annual Report 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
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the Financial Statements and Trustees' Annual Report do not accord with those records; or
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the Financial Statements and Trustees' Annual Report 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.
……………………………………… Ian Proctor Independent Examiner 108 Bush Road Cuxton Rochester ME2 1HA
Date 5[th] May 2021
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The Parochial Church Council of the Ecclesiastical Parish of St Helen's Church. Cliffe with Hoo
Statement of Financial Activities
Year ended 31 December 2021
| 2021 | 2020 | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | ||||
| funds | funds | Total funds | Total funds | ||
| Note | £ | £ | £ | £ | |
| Income and endowments | |||||
| Donations and legacies | 4 | 41,909 | 48,725 | 90,634 | 46,010 |
| Charitable activities | 5 | 23,156 | – | 23,156 | 16,832 |
| Investment income | 6 | 75 | – | 75 | 159 |
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| Total income | 65,140 | 48,725 | 113,865 | 63,001 | |
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| Expenditure | |||||
| Expenditure on charitable activities | 7 | 147,705 | 48,725 | 196,430 | 52,413 |
| Other expenditure | 8 | 9,720 | – | 9,720 | 11,239 |
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| Total expenditure | 157,425 | 48,725 | 206,150 | 63,652 | |
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| Net expenditure | 92,285 | – | 92,285 | 651 | |
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| Transfers between funds | (28,427) | 28,427 | – | – | |
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| Net movement in funds | (120,712) | 28,427 | (92,285) | (651) | |
| Reconciliation of funds | |||||
| Total funds brought forward | 333,074 | – | 333,074 | 333,725 | |
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| Total funds carried forward | 212,362 | 28,427 | 240,789 | 333,074 | |
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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 11 to 15 form part of these Financial Statements and Trustees' Annual Report.
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The Parochial Church Council of the Ecclesiastical Parish of St Helen's Church. Cliffe with Hoo
Statement of Financial Position
31 December 2021
| 2021 | 2020 | ||
|---|---|---|---|
| Note | £ | £ | |
| Fixed assets | |||
| Tangible fixed assets | 12 | 118,962 | 120,099 |
| Current assets | |||
| Debtors | 13 | 4,404 | 4,234 |
| Cash at bank and in hand | 118,358 | 208,901 | |
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| 122,762 | 213,135 | ||
| Creditors: amounts falling due within one year | 14 | 935 | 160 |
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| Net current assets | 121,827 | 212,975 | |
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| Total assets less current liabilities | 240,789 | 333,074 | |
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| Funds of the charity | |||
| Restricted funds | – | 4,276 | |
| Unrestricted funds | 240,789 | 328,798 | |
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| Total charity funds | 15 | 240,789═════════ |
333,074═════════ |
These Financial Statements and Trustees' Annual Report were approved by the board of trustees and authorised for issue on ....5[th] May 2021......., and are signed on behalf of the board by:
Doreen Ellis
Trustee
The notes on pages 11 to 15 form part of these Financial Statements and Trustees' Annual Report.
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The Parochial Church Council of the Ecclesiastical Parish of St Helen's Church. Cliffe with Hoo
Notes to the Financial Statements and Trustees' Annual Report
Year ended 31 December 2021
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 Church Street, Cliffe, Rochester, Kent, ME3 7QP.
2. Statement of compliance
These Financial Statements and Trustees' Annual Report 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 and Trustees' Annual Report 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 and Trustees' Annual Report 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.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
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:
Furniture and equipment - 20% reducing balance Freehold improvement - 20% reducing balance
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The Parochial Church Council of the Ecclesiastical Parish of St Helen's Church. Cliffe with Hoo
Notes to the Financial Statements and Trustees' Annual Report (continued)
Year ended 31 December 2021
3. Accounting policies (continued)
Depreciation (continued) Asset class Depreciation method and rate Freehold Property Nil
Depreciation on fixed asset properties has not been provided in these accounts as any charge is considered not to be material, on the basis that the asset has a very long useful life.
4. Donations and legacies
| Unrestricted | Restricted | Total Funds | |
|---|---|---|---|
| Funds | Funds | 2021 | |
| £ | £ | £ | |
| Donations | |||
| Collections at all services | 3,939 | – | 3,939 |
| Donations and Appeals | 14,708 | 48,725 | 63,433 |
| Gift Aid reclaimed | 5,785 | – | 5,785 |
| Planned giving | 17,477 | – | 17,477 |
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| 41,909 | 48,725 | 90,634 | |
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| Unrestricted | Restricted | Total Funds | |
| Funds | Funds | 2020 | |
| £ | £ | £ | |
| Donations | |||
| Collections at all services | 3,458 | – | 3,458 |
| Donations and Appeals | 2,258 | 8,000 | 10,258 |
| Gift Aid reclaimed | 7,709 | – | 7,709 |
| Planned giving | 24,585 | – | 24,585 |
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| 38,010 | 8,000 | 46,010 | |
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5. Charitable activities
| Unrestricted | Total Funds | Unrestricted | Total Funds | |
|---|---|---|---|---|
| Funds | 2021 | Funds | 2020 | |
| £ | £ | £ | £ | |
| Fetes, Fairs, other fundraising events | 3,949 | 3,949 | 710 | 710 |
| Church House lettings | 2,630 | 2,630 | 6,139 | 6,139 |
| Magazines | 2,623 | 2,623 | 3,210 | 3,210 |
| Fees and supplies | 13,954 | 13,954 | 6,773 | 6,773 |
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| 23,156 | 23,156 | 16,832 | 16,832 | |
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The Parochial Church Council of the Ecclesiastical Parish of St Helen's Church. Cliffe with Hoo
Notes to the Financial Statements and Trustees' Annual Report (continued)
Year ended 31 December 2021
| 6. | Investment income | ||||
|---|---|---|---|---|---|
| Unrestricted | Total Funds |
Unrestricted | Total Funds | ||
| Funds | 2021 |
Funds | 2020 | ||
| £ | £ | £ | £ | ||
| Investment interest | 75 | 75 |
159 | 159 | |
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| 7. | Expenditure on charitable activities | by fund type | |||
| Unrestricted | Restricted | Total Funds | |||
| Funds | Funds | 2021 | |||
| £ | £ | £ | |||
| Support costs | 147,705 | 48,725 | 196,430 | ||
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| Unrestricted | Restricted | Total Funds | |||
| Funds | Funds | 2020 | |||
| £ | £ | £ | |||
| Support costs | 48,689 | 3,724 | 52,413 | ||
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| 8. | Other expenditure | ||||
| Unrestricted | Total Funds |
Unrestricted | Total Funds | ||
| Funds | 2021 |
Funds | 2020 | ||
| £ | £ | £ | £ | ||
| Depreciation charge | 1,137 | 1,137 |
1,421 | 1,421 | |
| Printing, postage and stationery | 2,561 | 2,561 |
2,786 | 2,786 | |
| Bank charges | 229 | 229 |
256 | 256 | |
| Insurance | 5,463 | 5,463 |
6,616 | 6,616 | |
| Accountancy fees | 330 | 330 |
80 | 80 | |
| Independent Examiner fees | – | – |
80 | 80 | |
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| 9,720 | 9,720 |
11,239 | 11,239 | ||
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| 9. | Net expenditure | ||||
| Net expenditure is stated after charging/(crediting): | |||||
| 2021 | 2020 | ||||
| £ | £ | ||||
| Depreciation of tangible fixed assets | 1,137 | 1,422 | |||
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| 10. | Independent examination fees | ||||
| 2021 | 2020 | ||||
| £ | £ | ||||
| Fees payable to the independent examiner for: | |||||
| Independent examination of the Financial Statements | and Trustees' | ||||
| Annual Report | – | 80 | |||
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The Parochial Church Council of the Ecclesiastical Parish of St Helen's Church. Cliffe with Hoo
Notes to the Financial Statements and Trustees' Annual Report (continued)
Year ended 31 December 2021
11. Trustee remuneration and expenses
The Incumbent receives a stipend. No other trustees received any remuneration from the charity during the year.
12. Tangible fixed assets
| Land and | User defined | |||
|---|---|---|---|---|
| buildings | Equipment | asset | Total | |
| £ | £ | £ | £ | |
| Cost | ||||
| At 1 January 2021 and | ||||
| 31 December 2021 | 114,413 | 48,721 | 60,682 | 223,816 |
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| Depreciation | ||||
| At 1 January 2021 | – | 45,785 | 57,932 | 103,717 |
| Charge for the year | – | 587 | 550 | 1,137 |
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| At 31 December 2021 | – | 46,372 | 58,482 | 104,854 |
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| Carrying amount | ||||
| At 31 December 2021 | 114,413 | 2,349 | 2,200 | 118,962 |
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| At 31 December 2020 | 114,413 | 2,936 | 2,750 | 120,099 |
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| Debtors | ||||
| 2021 | 2020 | |||
| £ | £ | |||
| Trade debtors | 4,404 | 4,234 | ||
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| Creditors: amounts falling due within one year | ||||
| 2021 | 2020 | |||
| £ | £ | |||
| Other creditors | 935 | 160 | ||
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13. Debtors
14. Creditors: amounts falling due within one year
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The Parochial Church Council of the Ecclesiastical Parish of St Helen's Church. Cliffe with Hoo
Notes to the Financial Statements and Trustees' Annual Report (continued)
Year ended 31 December 2021
15. Analysis of charitable funds
Unrestricted funds
| Unrestricted funds | ||||
|---|---|---|---|---|
| At | At | |||
| 1 January 202 | 31 | December | ||
| 1 | Income | Expenditure | 2021 | |
| £ | £ | £ | £ | |
| General funds | 333,074 | 65,140 | (157,425) | 240,789 |
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| At | At | |||
| 1 January 202 | 31 | December | ||
| 0 | Income | Expenditure | 2020 | |
| £ | £ | £ | £ | |
| General funds | 333,725 | 55,001 | (59,928) | 328,798 |
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| Restricted funds | ||||
| At | At | |||
| 1 January 202 | 31 | December | ||
| 1 | Income | Expenditure | 2021 | |
| £ | £ | £ | £ | |
| Restricted Fund - | – | 48,725 | (48,725) | – |
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| At | At | |||
| 1 January 202 | 31 | December | ||
| 0 | Income | Expenditure | 2020 | |
| £ | £ | £ | £ | |
| Restricted Fund - | – | 8,000 | (3,724) | 4,276 |
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The Parochial Church Council of the Ecclesiastical Parish of St Helen's Church. Cliffe with Hoo
Management Information
Year ended 31 December 2021
The following pages do not form part of the financial statements and trustees' annual report.
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The Parochial Church Council of the Ecclesiastical Parish of St Helen's Church. Cliffe with Hoo
Detailed Statement of Financial Activities
Year ended 31 December 2021
| 2021 | 2020 | |
|---|---|---|
| £ | £ | |
| Income and endowments | ||
| Donations and legacies | ||
| Collections at all services | 3,939 | 3,458 |
| Donations and Appeals | 63,433 | 10,258 |
| Gift Aid reclaimed | 5,785 | 7,709 |
| Planned giving | 17,477 | 24,585 |
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| 90,634 | 46,010 | |
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| Charitable activities | ||
| Fetes, Fairs, other fundraising events | 3,949 | 710 |
| Church House lettings | 2,630 | 6,139 |
| Magazines | 2,623 | 3,210 |
| Fees and supplies | 13,954 | 6,773 |
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| 23,156 | 16,832 | |
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| Investment income | ||
| Investment interest | 75 | 159 |
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| Total income | 113,865 | 63,001 |
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The Parochial Church Council of the Ecclesiastical Parish of St Helen's Church. Cliffe with Hoo
Detailed Statement of Financial Activities (continued)
Year ended 31 December 2021
| 2021 | 2020 | |
|---|---|---|
| £ | £ | |
| Expenditure | ||
| Expenditure on charitable activities | ||
| Home Missions and Church Societies | 1,015 | 1,025 |
| Parish share and Stipend | 43,426 | 40,736 |
| Church running expenses | 7,257 | 4,932 |
| Church maintenance | 136,598 | 3,363 |
| Upkeep of churchyard | 2,071 | 396 |
| Church house running costs | 4,830 | 994 |
| Organist and Choir | 1,233 | 967 |
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| 196,430 | 52,413 | |
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| Other expenditure | ||
| Depreciation charge | 1,137 | 1,421 |
| Printing, postage and stationery | 2,561 | 2,786 |
| Bank charges | 229 | 256 |
| Insurance | 5,463 | 6,616 |
| Accountancy fees | 330 | 80 |
| Independent Examiner fees | – | 80 |
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| 9,720 | 11,239 | |
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| Total expenditure | 206,150 | 63,652 |
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| Net expenditure | 92,285 | 651 |
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