HaATh¥ Hllltop Pre Sthool Umitsd Thetri15￿$ pie%ni tjw reportand the fiNnrW.ststemerbts lorthe ywende¢ 315r Au8U5¢ Z022. Tr trustees. wh(t Irt Itso the d*¢ctor5 of Har¥Jw Hllhop Prtrschool iwnfted for th¢ wrpost5 of comp•ny ￿w1nd tAlki durfn8the ¥e•r•nd upto the dite Set C￿0￿ p4e l. ThÈ Cornpahy ￿ a r¥￿tered chath and • AVW•*•• lknvJrpor4ttdl. ThE thir*y 15 •DhYmed Its The Pfe¥sthod optrntes tsndv m•nwwt ol a ol f*eaors the d•y to th •p•rntlon ol th¢ ¢offwny The Pre.School cwrentty employs 14 Mem￿r5 olsthff •T￿ •n •drninlrtr•tor. Wo ￿50 tmlr¢ ff•rnbery of 51•11 on nro Juf centlxts depehdenton netd. h•5 vgyldwl w• 10 36 NTrlour thlklrn ITr *$51Ms up to 36 thIKlr•n lfi ih• ift•inooTh xt5sbDn. Tht Prtr5¢ho01 In¢r¢•s¢d olf•ke w¥ olthlhl Thr￿ul dwio onWn8 lrnpr•¥Ymems t• spKe Ind InhllrKture the PrtrSdKDl*W be•￿e w fiex more w plKes nee¢led. th•AviwnnT•rrn crfftnthe ffleofiryiff• heW •¥•y hillter Tht th•rWs ab￿¢¢￿* Li to efih•rKt the *dut•tkn ol thlhlrtn und*r $￿ul0ry I￿r￿1 ill by •fitounelni p•rtr*isio¢Jhd•rst•Trd •vO pro￿de Ivihe ••eds olthekthlNlr*n youps •nd ty.. off•rIw•ppropr￿I1 ￿¥. •duutkni •r4 ur•t•c4h1￿l f•mity*¥nlv4Md È￿eTrded I￿UrS Iroups. ioitthei *4th the r*hioppMunhle5 for4llihe ch￿ren￿￿•T¢¥¢rIhe￿ rx cutt¥re, rel*k)n, rne•nsor•b En￿￿￿￿￿Étr￿$1thOfflhe needs olx*h thldm •nd tWhmlbts*fid wornotk¥ publkknt•rnit In ind Th•Ch•rbtytoDk 011￿ HarlGW Hlltap on l°$•w•r￿2[ Harlry* Hllltop Pre Sthool Lknlted the￿urse oftht ye¥w* lundrnKlTr8adi￿saThl￿¥eTrt5 *thich lic￿de:. rn￿r partv YA$8rant Sponsortd minl ml El.117.92 £717n2 É77B.54 546.10 B•8525chool ¢oll¢ui¢ns op cornffjunity doThit Pro¢tot & G•rnblE tfflF4oyetiw¥d H•llow¢er* spooknacuL•re¥e Fore>t •rea HOlhI￿1UndTr￿ P•reni don•iions TomboWRoffle/Hin É25QtsJ 235m É2)Q9) EU4.9) Éiithts) Phnt pots Art Proje￿ lor Portralt phr*tQywhy•rfh￿V0¥I&• SurnrnefThffle Easy lu•*r•likii To¢•1 £63.25 f58 É1&77 Th55 year 4 t*fth lh¢ pr￿0￿5 dwllenwni lor fvndriwni 45 poopl• stlll stNu*d to tetl com1ort•￿t ￿th In ppr50n e¥ent5 as restrkfhin5 eosed. Ho￿er. th¢¥d￿ntary1*1ffi Pul￿ •ll the x•ps & th•nks to thelr eflorts Ind Aupport Irom it*ll, p*Mfiti voluhtMN w* Aflll m*nJyd io our ir•nd pf y•ir4Tr-y•ir Incr•a%•%. W• r•1¥ on thls fundra1￿nI wpwt to us to new io of • h4hqu•lty svdc• for aur chlld¥•n. Publlt ••*fflt rekn%*5tmenr bi(k InioiM Pryth5¢W. R•ln¥wt•d b•n number 06699016 Charrty res￿a￿On rvjmber 1129463 Harlow Hilltop Pre School Limited IA¢ompary limw ￿￿arafttee1 Annual Report•rKI Fir4rfhl Sl•tements forthe￿r Ended 31 Awt 2022 •A8XIZCLT* 1710212023 COMPANIES HOUSE H•rtow Hilltop Pre SdK•ol Llmited Contents flefereTr￿ and AdmlnlstratNe Detsils Tru5tees' Report 2toS ststement of FIna￿￿1 Artfvities Balar￿e Sheet Notes to ihe Financial Statements 8t013 Harlow Hilltop Pre 5th001 Umlted Reference Administrati¥• Detsils MD crIdd￿ Ire51&r￿d 7 Marth 20221 S Gregory (tesigr￿ 4 Marth 20221 H Raffl lappolnted IAwst 20211 A Vaas lapF#iinted l ALW5t 20211 J B•ldry lappolnted 4 Marth 20221 8 Priestley (appointed 4 March 10221 PdrKSpzl Offtce Harrogate Cricket Chjb St George'5 Ro•J Horrogaie North York5hirt HG2 98P The charlty Is [r￿oI￿)￿ted in E￿￿nd and Wale Cornpary RewrtNtlM N￿be1 6699016 Charlty Rqlstratk>n p￿rnbel 1129463 Page I Hilh•p Pre 5¢h(￿l iimlted Rwrt Dlth¢trurtes Ontawr•tl￿the dtr*ttorf report)forthÈyt* •dedJtstA4LOt2022 tw#ees Pfesent thelr report and the hnancki1.si3tÈments foitht yearendtd 31st Au8USt 2022. The trnstÈes. who •re alK* the d*ectors of Hafk)w Hol￿0p Pre-sthwl iknrted fortr* purposes of eompaThy IAW and st￿d during the yÈav and up the date sei on pale l. Comp•ny is • re8Oter¢d thirty •thd a tOmp￿Y Iwnited ty 8U•rttt li￿rated]. The thar*y 15 8¢)verned ￿ its Memorandum Ind Artths ofAssodath)n Tiustees *iÈ ￿nted In atta￿ance with thÈst. Harrow Hilltop Pre.5tholll ￿rnIted tTrdE5 ￿derthE name littlE Crickets Pre5choDr. The Pfe-schocd operates under the rnanaaefforf of a Bwd of t4rettors *ilh the th to day operatw)n of tomp•ny mana8ed by the Pre-sthopl M￿48¢T. The PrE.School cu1vent￿ emth5 14 m¢mb¢rs of staff and In adM￿￿tr*￿. Wt •lw ha%% membEf5 of5tèff on ￿r0 hour cortratts deFendeot ￿ need. it has prO￿ded tare for w to 36 tr￿10￿r old in mornry sesslons and up to 36 thiklrert in thÈ afterntslln sessknn. The Pre-school hèd Inueo5ed lthYf5 of take up of Pl￿e$ ihrou8hout ihe ywand due to M8olng Improvements to Spate and Infrastructuye the pre-Sd￿0¢*Ill beableio fteK more to needed. The •nnu418Er*nl me¢tkn8tshEbJ knthe AytymnTwrn•nd ¢tynrnlrtte meeth*5areheld e¥ery ho￿terM. Obledve5aNI ￿￿11 The tharivs ob￿c￿ is to enhan￿ the de*knpment ar￿ edutabon of thlthÈn underthe ststutory sthDoI by en¢ourniknBparentSto understsnd and proylde forthe needs of ihttr chlhjren throW commun￿Ver•upS and by.. offerin8appropriote ploy. eduiun •ndorefKilrtiES. ¥KI f¥￿￿5**￿rnOn& and erter*led hows¢mup4 together*ilh WtypNtunltles for•llthethibJren ¥JhatÈ¥tttheir r¥t.¢uknre. r¢lv4h)n. mean50rokn.lty EncouTr46n8the stuthofthe needsof s￿h ChIdr￿ andtheirfaw4* promotin8 publit ihte¥tstlrb reco¢nlth)nof SLKh T￿t￿5 kn thdr local weak The Choritytvo* overth¢ ofthe H*ltyw Hillgp PrpxlKJolon I°Septernber￿9 Harlw HIll￿P Pre Sthool Lk Fyndr•lslft Cwringtht courye Oft￿ h•d WTwsfurMJTri5knga¢thi￿s *thith hicbjde:. S¥mrner party YAS Spon50red mlnl mllE AfternooTh tea fundTri5erat Green hul Ba8s25th001 colleaions Ctrop cornmunity fvnd donaiion Proctor & Garn￿￿e ern￿0Vee award alloweenspooktacular eb**t Forest area Bank Hol44¥ fvndTri*r Parert donaiiorts rornboWRafflelHamper Christmas event P￿nt pots Art projectfor Portrnit photo8raphy Beth•thy Summer rnffle Ea5yknndra5in8 £L117.92 £i,c¢M(wJ £787.OZ m8.54 £Y6.10 £280.98 £Z50.(K) £235JKJ £Z30.93 £170.th) £134 £iiox É15.15 £63.25 £1&77 Thls yeat •$ with p￿￿)uS was th•OeTrOw fty adpiity o peop￿ 51ruE￿ to feel comlortèb* ￿th perwn e%ents as restridi0n$I¥8t￿ e*sed. Iiow¢ver. the voluntary tearn pUl￿d wt all the STO￿ & thanks to thelr efforts and support from stsff. p¥ents and w￿nteerS * still managed to rtsrrtlnue tsurtrend tsf Year￿￿Year ifflcrea5es. We rety on th15 FuDdralslw sUWOrt to enat4e u5 to pwthase r*w edLTrtknfyèl ahls to maifvtr￿ prts¥bb)n pf a hi4h*u4lity 5￿Ce for our hlld¥en. P￿￿ lenefit ThE twstees ha¥e had re8ardiothe8uklance155wd tyth¢a¥rityCornfflts51on on Public benef DelwwA)8 a filthye¥•f sU￿ty$e$. div¥en ty totythM*d hl8h numbers olthlklrenlsesskn5 boDked. eTraWln8 Ctylllnued reinv￿me￿I back Intothe Pre*SthwL Relnvested back Snio the Prtrscknol been s*nifitant with final impwb*mtNtstDand res￿r¢e5 furthe upstairs room afid more to dr￿aWa￿￿e$solthe pr+schty¢l. St*fttr•wthn8 h*s4ts• continuEd I￿O￿￿h the ¥ear. Repl¥•n￿l ol key lrnste¢ n*rnbevs wrornpkled fvlteam In io take the Prtr5thr￿ lorward for tht n*xtyt* Harkyw Hllliop Pre Sthool Lknlted Thirbclil rE4lEW Ae5eTh Hehj ￿ Intwiththe awtyCthnmtssA)n$8uittelnes 5uWus¢$ overthls level¥￿ inyesied Ibitothe seittr¥lo nwrntset￿0b￿¢£t￿ a5 5etout4bo¥t Fundln The charfvs rerei¥%d lh￿ ffl3ln 50urtts.' Fmm fvnd raEyTh4aaMt*s ￿ldth￿Qu1hQ￿tth¢ academtyear From the payrnerfof s￿On fee5by ihe local A￿￿￿￿1ty1forthT¢etOf￿ry¢1r0IdSfQrtht unl¥tr5al IS hour Prov￿￿￿ and Èxtended 30 hourentitkrnentl. From partrts Future congderatit%lS We *lll contlnue io bok fty woys w knrW5e ¥d pmmote UrUE Crfthtts t¢ ￿$11r¢ dÈmandlbooklw IrKrease thrgu8hout Ihe academicyew 21nl With the new *a5t finallsed *iih the taniracts bt ar￿ the ftrtrjre tsf the sthoots btatbjn and tts openin8of'ForestSthoof *ill be assured. We will stiNe to achle* outstandin8ln ow ￿ Of5*d In5peth)n. &expeaed In the neXrfew*￿￿{S). We WAI makbt•ln our hish standards and Khlm￿nts. Ststernents ol trustee5' respunslbllhle5 The trustees (who are also directorsof mar￿W Hlkop pre5d￿￿ iim¥ied furthe purposes oltompJny l**1 afe rtspoftslble lot preparinB the Tw5tee5' Annu￿ report and the thanciil staternÈnts in atttyda￿ wbth appl*ab* I￿ and Unrted ￿Tr&dOM Gener•lty Arcepted Att￿nI￿0p￿t￿t. Company law reouires the trustÈes to wepare financial statements for eath financial year whith è true and fair view of the 5t•te of affairs of the thartsble urnpany and of the Incffjfflin8 ￿5Vurry5 and Jppltstlon of resour￿5. Includln8 the income and expeThJiture of the th￿tsIt for ihat ter￿d. In prepth thes¢ IlnaAd•l stsi¢menL the irustees are requlredto". . Sekn Surta￿e atcotsntilg po￿ andthen appty11￿ COD5i5ten - 0ty5¢Th* the methpd5 and ptr•tr*s ott￿charlt*S SORP.. Make jwl8ernerbts esbr•atuihatare rea￿￿oNe al￿ prudent., State Trwheiher appfjcab* UKAccountingSt4nd4rds been fullrywed. sub)È£ttu aty m*¢ri•l departwes disdosed and Irbthe fin0￿￿1 5tatemtnis: 4n41 Prepare the statements on the 15 kn•ppropr*e io prewmethat thÈ Charitab￿ Comparty￿1 coniinue in oper4tv)n. Harlw Hmltop Prè Sthool Lknlted The trustees thrt reSpLths*￿ for keepi￿ wopet recorfs i•sc*)se atOJW at aty time tr* f￿•￿till po%twJn of the Charitab￿ company thErn to eTh5ure that thE financial 5tatemeDts cornp￿ *ith t Companiès Act 11￿ They are also respon￿ble for safeguardiry the assets of the charrtable cornpany and htn¢e for taki rteps for the wevention aré dete¢tity)offraud ar4 otrer*rtoAaiibes. This report ha5 been w¢par¢d in accrydance wmh the 5pEwI wThT5iorn forsmall companiE5 undEr Part 15 Df ts Cornpini¢s Act2DJ6 Approved bythe board olTwustees at ts rneetiwon 2nd 14ovemkn2022 Ind on rt5 behallb¥.' Ben Priest￿¥ Trustee Harlgw Hllltop Pre Sthool Lirnit SL*tement of Flnancial Activities for the Year Ended 31 A￿urt 2022 {Includlng In￿rne ￿ Expendlture Accowrt and Ststement of Totsl Reto8nised Gains and Losses) herfvnth Total Income and Ertdowmen¢sfr•m: Donatfjonsand legacies Othertradln8 aCtivStie5 Total Income 5.914 172.248 178,16Z 5,914 172,248 178,162 Expendllure (m: Otherexpenditure Total Ewnditur¢ Net irKome 1165,2821 1165.2821 12,BBO 12.880 1165.2821 1165.2821 12.880 12.880 Net movemert Infur4s Re¢on¢lll•tlon olfw Totsl fund5 brou8htforw•rd 120.190 120.190 Totsl funds carried forward 133.070 133.070 oiherfun Tffj•l 2021 Donath?n5 and leEaties Othertradlng acti￿￿e$ Total Inco￿ 8.589 149,461 158,050 149,461 158,050 Éxpendlture an: Other expenditure Totsl Expendlture Net expendilure Net movement In funds Rec￿￿1￿11¢fi of fvnds 1134.7731 1134.7731 23.277 23,277 1134.7731 1134.TF31 23.277 23,277 Total fvnds br￿htI0r#Rrd %.913 %.913 Totsifvnds ¢arr*d fofward 120.190 120.190 All of the char￿,$3￿1￿tles derivefrDm contirMiir¥0pÈrat￿$du￿rrf theab￿tt￿ perlod The funds breakdown lor 2022 ￿ slwn in note 13. P4e6 Harlow Hllltop Pre Sthool Limiled (Reg•stratlon number: 06699016) Balan￿ Sheet as at 31 Au8USt 2022 2021 Flxed assets TanEibleassets 14.932 Currert a55ets Oebtor5 223 149.136 149,359 12.942 223 Cash at bank and in harKt 144.125 144,348 13.7621 edItO￿.. AMO￿tsIa1lrI thbe wiihin one ye¥ io 146.417 140.586 Y￿al assets le$s￿rn￿ liabilities 161.349 148,669 Credbtor> Amoyntsf41iw èfternwethan ornyear li Nrt 455ets 161,349 148,669 ofthe tharity.. thherfunds 161.346 148.669 Total l￿d$ 13 161.346 148.669 For the flnancial year efvjlng 31 Augu￿ 2022 the th¥ity T*aS entided to exemption from audit under sect#Jn 477 of the CompaniesA¢t 20[￿ relbtirp8to smal ¢OmP*ThE* Directors. responyknlit*s". The membets h4¥e not reqyired the ch4rity tLii)btain an awlit of its accounts for the year in ouertion in accordarKewih sertk)n 476.. and The direct￿$ ad¢Th)wledge th*r le5￿nSibl￿"eS kn tomptyry with the requirements of the kt with respertto attourting retords and the prepwotK)Thof accoun These ¥¢¢tsunts hove been wepared ￿ acCorda￿e with the prO¥t51￿ ap￿1(a￿e to companies subject to the srnall companies re8ime. The finarKial 51aiements on pa8e$ 6 to 13 were appro%*d fy the trustees. and a￿horISed for issue on 2nd November 2022 and si8ned on iheir behalf by-. en Prie5tlev Trustee Pagt 7 Harlow Hllltop Pre 5th001 Llmlted Notes to the Flnanclal Statements forthe Ye•r Ended 31 Awist 2022 Charfty The Char￿ Is a tharlty lIm￿d by tyarnntee aTh4 consequeAVy ￿¢￿5 not havt share ca￿81. Eath of the trustees Is liable to tontribjte an afflourt notextrediTrg £1 towardsthe assets of the charity in the event of liquDJatfjon. Act*￿￿11￿ polkles Summ•ry o1s18nilk•rf polloes •nd k•Y•¢¢￿n￿ry •#lm•tss The princi￿1 •e¢ount4n¢ polic￿$ applied ih the of t￿se finaroal statrmerts are set r*Jt below. These polities ha¥e been con5iSteNttyappI.￿ to allthe years we5ented. unle55 otherwise 5tsted. Statement of ¢¢Mnpll•nre The financial ststements have been prepared In accorda￿ wtth A¢tswAtiftt and Ch•rlt*s'. Ststernent of Rett*mmefided practi￿ applicable to c￿ritIeS ￿paring thelr atttjunts In •ccorthntt with the Flnancial Reporti Standard appll¢able in the VK and R¢wbli¢ of Irelahd IFRS 1021 leffe¢ti* l Jarwary 20151- IChJrttles SORP IFRS 10211, the Flnanckl Reportfjngstsndard appllcaNe In UK and Re￿￿1¢￿f (FR5 1021 •nd tl* Comp•nles kt 2006. Is 01 prwratl Harlow Hilltop Pre Schc4)l Llmlted meets the dellnttknn ol a W￿[C be￿fft entity under FRS 102. Assets arKt 114bllltle5 a￿ Inlt641ty re(￿nISed at hlstorlcal o)st or tran5aaknn value Unle￿ otherwise Mated in the relevant ac¢ountln8 pollty ￿￿e$. The IrL￿ee$ con4der that ikn ￿ r#) m•*rf•l utKenaln¥es •tthrt the ch•rWs ¥blUty to ¢OAtlnue as a gol ¢oncern nor arysignif*antareas of u￿ertaIntyIh•t affe¢t carryiryvalue ofa55ets ￿k1 ￿the charty. Exemptknn frtyn pnp•rf￿¥ flowst•t•m The charity Qpted to eady adopt FAJI￿Tr I wbllsw on 2 Febnjary 2016 ar#1 ha*e i￿refOre Mt a ￿$h flow st¥tement In ihese finarKlal srateff*nts. Income and end￿rn*￿ts 1 Sncome ￿ re￿InISed On￿ the charity has enti1￿￿nt io the Income. It ￿ probablethat the I￿orne wlll be recelved nd the amount of the IncoTh* receivab￿ can be ￿aSured rellabty. Oon•fl¢msand lepd Donations are reco8nised w￿fi the tharlty has been noiified In wrrtlng of both fv amount and settlement date. I the evellt that è dtsn•tion w subiert to ¢oAdtyOAS that requlre • level of perfotm•rKe ty the ¢h•dty befts￿ the charlty is entitled to the fund5, the irKorr* is deferred aNI not recogntsed until either those cofvJitions are fulfy meL or the ￿￿lIment of those conditions is wholty witlmfft the tontrol of the ¢h•rlty and bt b pwb•bleth•t these tt*rthorY4 wlll be fulfilled In the le￿rting per¥Jd. Page 8 Harlow Hllltop Pre Sthool Llmlted Ntstes to the Hn•nd•l St*tements for thè Year Ended 31 August 2022 r•Ants le￿I¥•ble Grants are reco8n15ed ¥then the charity has an entrt￿Ment to the fvrxls aThJ arry condrtbns IlThked to the yants have been rnet. Where Ferforrnan￿ coThlitions are attached to yant and a￿ yetto be the IrKome Is ￿¢08Th1$ed 4$ a Ilablllty and induded on the b￿kn￿ sheet as deferred IrKome to be ￿lease¢. Deferred In(ome Oeler￿d irKome represents amounts reoi%*d for fvture perh￿5 ar4 Is feleased to IrKom1￿8 resouices In the perlod forwhith. It has been re¢eNed. ￿ irt¢on* is onty¢Jeferred w￿￿Tr: The doTh)r 5peclf*5 the gwant ordonatlon must OTh￿ be used Infuture acojuntlng Fwl&ts.' or The ￿tr￿)r has imposed Co￿rt]￿Wh1th mLtst be rrt before the charity haSU￿¥￿j￿￿a1 entltlement ExPu￿lture l expenditure is recognised oKe there Is a Wl or tonstW¢bve obli￿tiOfft to th￿ exwnditure, ff¢ is probable settlement Is reqUI￿d and ihe amount can be ffleasu￿ feliab￿. All costs a￿ alb¢ated to the appltable expendttu headlng tha¢ a(8￿831¢ slmllar costs to that category. V4he￿ costs Can￿ te dlrecdy attrlbuted tg partltylar headln8S they have been allocated on a basls conslsient with the use of resources. wlth central staff costs allocated on the bas of ilme spent. and dePre¢￿￿n charges alwted on t￿ Wnion of the assevs Other supm costs art allouted b•sed on the SP￿ad of stsff ¢oMs. 5vpport Ctssts ifi¢lwle tefitr•l fvnttiofis •nd h•ve teen •lb¢•red to artrvity cott Uteeories oft • basis tt*ftsisttnt with the use of resources, for eXam￿t, olloratyn8 property ￿515 fkJor area5, or Fer cawts, 5tsff costs by the time 5perit and ot￿r ojsts bythelr uso8a T•utk The charity is Cor￿ldered to Pa5$ the set OLrt In Paragraph I sr￿d￿le 6 of the Flnance Aa 2010 and therefore It rneets the definitlon of a tharitabk company for VK corwratlon tsx purp%e> Accordlngtyf. the charity is wtrntlal exempt from tsxation in ￿[￿tt ol ItKome or¢apbl galns receNed ￿thIn cate8odes Cove￿ by Chapter 3 Part 11 ol the Corporation Tax Art 2010 ¢y 5e¢bon 256 01 the T4x•￿n of G•lrts A¢t 1992. to the extent ih•t such Incorne or gain5 are applied exclusNetyttsth•rittible purpose> Tan8lble fixed assets Indlvidual fixed assets ¢ostiw £Q.00 or more •re Initl•lfy recorded at ¢OSL less •ry subsequent •¢¢umulated deprecl3tion and 5ubseqvent acojrnulated Impairrrent105se Depreclation and arnortlsation Depreclot5on Is provkled on tsngible fThed assets so a5 to wrrte off the u>st or valua￿0￿, le55 any estlfflatsd resldual value. over their exFec¢ed usefvl ecorY)mK Ilfe as follows.. Land aThJ ￿[1d1￿ 20X strnilht li 2YA red￿￿ balance P•Bt 9 Harlow Hllltop Pre khool Umlted Notes to the fin•n¢lal Statements forthe Ye¥ Ended 31 AU£￿t 2022 Trade de￿(￿ Trade debtors are arnounts from for ￿TChI1¥11st sold orseThw perfomied in the ordh)•ry ¢ourse of busines& Trade debtors are rerngnised at tt* tra￿*tt￿7rt price. •re subsequenity Mèasu￿ at amoffjsed cost using the effettive lThterest rnethod. le55 provision for irnpairrnenL A for the Im￿1rmeftt of trade debtors Is ertablished when there Is obJ"ecti¥e e¥Mlence that the dwrity will not be ablE to collE¢i all an￿￿nts due •ttordini to the ori8lnal tefms of the recd¥atAe5. c1shw￿ ¢gU￿aler Cash and Cash e4uivalents ￿mprise cash on hand aTrJ call dewsits. and other 5hort-term hiyhty IHJuld inve5tn*nts that are readlly convertible to a known amount of cash and are subjectto èn in5V4nThcant riskof change in value. Tr•de ¢redlttys Trade credltor5 are oWlgation5 to p•y for ¢oods or seThi¢es that halt been ¥wlred In the ordinary (our5e of buslne55 from Suppliers. Accounts 4re ¢￿$S￿ed as current lia￿lI￿eS￿l the chanty does not have an unconditional right. at the ol the repDrting perK)d. to delef Sett￿Me￿I of the credI￿r for at least mDnth5 after the reporting date. Ilthere Isan un¢onditioh•l rK8ht to defer settl¢n*ntfor at least ts¥e￿e month5 after the reportlnE date. they are presented as ThJfb