Charity rggistration numbar 1130970 PAROCHIAL CHURCH COUNCIL ALL SAINTS, NORTH FERRIBY ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
PAROCHIAL CHURCH COUNCIL ALL SAINTS, NORTH FERRIBY LEGAL AND ADMINISTRATIVE INFORMATION Members Of The Councll Revd M C Brailsford Mr J Dixon Mr N Greenfield Mr P Greenfield Mr J Innes Mrs V Cook Mr L Bartlett Mrs P Davies Mr N Dean Mrs S Hoggard Mrs N Ward Mrs J Henderson (Appointed 8 April 2024} (Appointed 8 April 20241 Charlty number 1130970 Prln¢ipal address Parish Office 19 Church Road North Ferriby East Yorkshire England HU14 3DA Independent examiner Fawley Judge & Easton 1 Parfiament Street Hull East Yorkshire HU1 2AS
PAROCHIAL CHURCH COUNCIL ALL SAINTS, NORTH FERRIBY CONTENTS Page Members, r8port Independent examinerfs report Statement of financial activities Balance sheet Notes to the finanaal statements 7-18
PAROCHIAL CHURCH COUNCILALL SAINTS, NORTH FERRIBY MEMBERS. REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 The Members of the Council presenl their annual report and financial slatements for the year ended 31 December 2024. The financial ststements have been prepared in accordance with th8 accounting policies set out in note 1 to the financial statements and comply with the Charty's governing document, the Charitie$ Act 2011 and "Accounting and Reporting by Charities.. Statement of Recommended practi applicable to charities preparing their accounts in accordance with the Financial ReportirKJ Standard applicable in the UK and Republic of Ireland IFRS 1021" {effective 1 January 2019) . ObJe¢tlve8 and activities The overall responsibility of the PCC is to Co-operate with the vicar in promoting in the parish the whole mission of the church. We seek to be a church in Ferriby for Ferriby, with gratitude to God for the privileges of being His people and with the purpose of declaring His eXllenCeS to our parish and beyond. The PCC is also responsible for the operation and MaintsnaD of the Parish Hall and de*atss these funclions to the Parish Hall Management Committee. Th8re were 121 parishioners on the church electoral roll, with 64 adults gulartY being the attendance level at Sunday services during the year. Servi$ were also available online. Vve endeavour to be a church for all ages with several groups for the committed and enquir8r5 Meeting in the Parish Hall and local homes. A prayer group (with 63 members) has been active on a massaging system. The Members of the Council have paid due regard to guidance issued by the Charity Commission in deciding what activities the Charity should undertake. Achievements and perfornianca Addressed Safeguarding and Health and Safety monthly. Regulady updated financial reports. Made arrangements to P8y the Free IMII Offer through the national Ephesian Fud. Appoinled Jack Gavin as Parish Assistsnt Agreed to work wrth others to pioneer, establish and secure,healthy, local Anglican becoming a ReNew Church. Churches by The PCC met on 11 o¢¢asions with an average attendance of 9 members. Safeguarding The PCC is awaré of its duty arising from the Safeguarding and Clergy Discipline Measure 2016. The Parish Safeguarding Policy was revi8wed towards the end of the year and found to be in accordance with the guidelines issued by York DI0Se.
PAROCHIAL CHURCH COUNCIL ALL SAINTS, NORTH FERRIBY MEMBERS, REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Financial review The year retumed an overall surplus of £1.91412023'. surplus £4,193}. Total income was slightly up on the prior year at £121,86912023-. £117,006} with a higher level of donations and letbngs income for the Parish Hall offsetting a reduction in parish fees for funerals. Expenditure increased to £120.145 12023: £112,638) as a result of inflationary pressures on salaries, induding the support givan to Jack Gavin as Parish Assistsnt. Th8 PCC maintained the pledge for the Freewill Offering to the Diocese at a consistent rate of £46,548 in 2024, although this was paid via the Ephesian Fund. The DI0Se pays the salary of th8 vicar and his pension and provides the vicarage. Tuming to local and overseas mission. the PCC continued to support Wycliffe Bible Translators1£1,9201. Hunsley Christian Youth Trust (£1,500) and OMF Intemational {Adam Young) {£3,000). Collections at weddings and funerals raised fvnds totslling £3,495 for the upkeep of the church, British Heart Foundation, Mcmillan Cancer, Part(insons UK and the Alzheimer's Society- The PCC last reviewed its financial controls in Séptember 2013.. does not have a policy on paying statr, and is not aware of any serious incidents during the year and hen there were no such , incidents that shoutd have been brought to the attention of the Charity Commission but were noL The PCC'S policy on reserves is thal cash balances should be sufficient to cover cash flow requirements, any anticipated shortfall in budgeted income and a provision for emergencies. At the end of the year Ihe unrestricted net assets were £90,414 and the restricted net assets were £214,178. The majority of the 18tter is the net book value of the Parish Hall. The PCC considers that the total of unrestricted reserves. which exceed three months. actual expenditure, are appropriate as a reserve. Structure, governance and management The Chanty was established in accordan with the Church Represenlation Rules, and a constituts'on approved by the APCM on the 26th March 2007. The Members of the Council who served during the year and up to the date of signature of th8 financial statements were.. Revd M C Br8ilsford Mr J Dixon Mr N Greenfield Mrs A Palmer Mr P Greenfieki MrJ Innes Mrs V Cook Mrs K Vandercruyssen Mr L Bartlett Mr5 P Davie5 Mr N Dean Mr5 S Hoggard Mrs N Wdrd Mrs J Henderson (Resigned 8 April 20241 (Resigned 8 April 20241 (Appointed 8 April 2024) (Appointed 8 April 2024) The method of appoinlment of PCC members 15 set out in the Church Representstion Rules. All church attendees are encouraged to register on the electoral roll and stand for election to the PCC.
PAROCHIAL CHURCH COUNCIL ALL SAINTS, NORTH FERRIBY MEMBERS. REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 At the APCM held on the 8 April 2024 the following were approved Mr L Bartlett Revd M C Brall$ford Mrs V Cook Mrs P Davies Mr N Dean Mr J Dixon Mrs J Henderson Mrs N Ward Mrs S Hoggard Mr P Greenfield At the Amual Meeting of parishioners held on the 8th April 2024 the follow?ng were eleded as Churth thèrdens: MrJ Innes Mr N Greenfidd The PCC Is the appointing body for ts¥o of the trustee$ of the Caroline Tumer Charity. De3nery Synod Representstives Mr P Greenfi61d Mr N Greenfield Mrs V Cook Secretary Mrs P Dames Treasurer Mrs S Hoggard The PCC is a Corporate body estsblished by the Church of EnglarKI. The PCC operate$ under the P2rothial Churth Councal Powets Measure. The PCC vtas registered by the Ch*ity ComffussFon on 4th August 2009, regiratIon nurnber 1130970 The Members, reptyt was approved ty the Boafd of Members OfThe Council. Revd M C 8Ailsford ChJlnn•n 18 May 2025
PAROCHIAL CHURCH COUNCIL ALL SAINTS, NORTH FERRIBY INDEPENDENT EXAMINER'S REPORT TO THE MEMBERS OF THE COUNCIL OF PAROCHIAL CHURCH COUNCILALL SAINTS, NORTH FERRIBY I report to the Members of the Council on my examination of the financial statements of Parochial Church Council All Saints. North Ferriby (the Charity) for the year ended 31 De(xmber 2024. Responsibilities and basls of roport As the Members of the Council of the Charty you are responsible for the preparation of the financial ststements in accordance with the requirements of the Charities Act 2011 (the 2011 Act). I report in respect of my examination of the Charity's financial statements carried out under section 145 of the 2011 Act. In carying out my examination I have followed all the applicable Directions given by the Charity Commission under section 14515}(b) of the 2011 Act. Independont examinerfs statement Your attention is drawn to the fact that the chanty has prepared financial slatements in accordan with Accounting and Reporting by Charities preparing their accounts in accordan with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102) in preference to the Accounting and Reporting by Charrties.. Ststement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn. l understand that this has been done in order for financial statéments to provide a true and fair view in accordan with Generally Acixpted Accounting Practi effective for reporting periods beginning on or after 1 January 2015. I have Completed my examination. I confim thal no matters have coma to my attention in connection wrth the examination giving me cause to believe that in any material respect.. aco)unting records were not kept in respecl of the Charity as required by section 130 of the 2011 Act, or the financial stalemenls do not accord with those records,. or the financial Statements do not comply with the applicable requirements conceming 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 concérns and have come across no othèr matters in connection with the examination to which attention shouhy be drawn in this pOrt in order to enable a proper understanding of the financial statements to be reached. James Wilkie Fawley Jud9è & Easton 1 Parliament Street Hull East Yorkshire HU12AS Dated". 18 May 2025
PAROCHIAL CHURCH COUNCIL ALL SAINTS, NORTH FERRIBY STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2024 Unrostricted Restrictod funds funds 2024 2024 Total Unrestricted Restrlcted funds funds 2023 2023 Total 2024 2023 Notes Income from: Donations and legacies Charitable activilies Other trading activities Investments 81.341 6,938 28,844 2.688 2.837 84,178 6,938 26.844 3,909 79,823 10,489 22,781 1,097 1.950 81,773 10,489 22.781 1,963 1,221 866 Total income 117,811 4,058 121,869 114.190 2,816 117,01 Expenditure on: Raising funds Charitable activities 20.665 85.866 20.665 99,480 16,812 79,496 16,812 95,826 13,614 16.330 Total expenditure 106.531 13,614 120,145 96,308 16,330 112,638 Net gainsl{losses) on investments 12 190 190 {1751 1175} Net incomel(expenditure) 11,470 19,556) 1,914 17.707 (13,5141 4.193 Transfers beeen funds 5,760 {5.760} Net movèment in funds 11,470 {9,556) 1,914 23,467 119,2741 4.193 Recon¢iliation of funds: Fund balances at 1 January 2024 78,944 223.734 302.678 55,477 243.008 298,485 Fund balances at 31 December 2024 90.414 214.178 304,592 78,944 223.734 302,678 The statement of financial 8ctivib.es indudes all gain5 and losses recognised in the year. All incom8 and expendibjre derive from continuing activities.
PAROCHIAL CHURCH COUNCILALL SAINTS, NORTH FERRIBY BALANCE SHEET AS AT31 DECEMBER 2024 2024 2023 Notss Flxgd assets Tangible assets Investsnents 14 16 171,331 7,465 181,405 7,275 178.796 188,680 Current assets Dabtors Cash at bank and in hand 16 5.341 128,873 6.626 154.051 134,214 160.677 Crodltors: amounts falllng due wfjthln one year 17 (46.679) 18.418) Not current ass•ts 125.796 113.998 Total assets loss CUff•rt liablllU•s 304,592 302.678 Net assots excluding peIOn liablllty 304,592 302,678 The fvnd$ ofth• Charfty Restiicted income fvnds Unrestricted fvnds 18 214,178 90.414 223.734 78.944 304.592 302.678 The fndal ststements were apwoved by th8 Members ofts Coun¢al on 18 May 2025 Revd M C Br8118ford Chalmwn
PAROCHIAL CHURCH COUNCIL ALL SAINTS. NORTH FERRIBY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Accounting pollcles Charity inforn)alion The Parochial Church Council All Saints, North Ferriby is a registered charity with the Charity Commissioners of England and dIeS Nr.. 1130970. 1.1 A¢countlng convention The financial statements have been prepar6d in accordance with the Charity's goveming document, the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in th6 UK and Republic of Ireland. {"FRS 102.1 and the Charities SORP "Accounting and Reporting by Charities." Ststement of Recommended Practice applicable to charities preparing their accounts in accordan with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). The Charity is a Public Benefit Entity as defined by FRS 102. The Charity has taken advantsge of ihe provisions in the SORP for charities not to prepare a Statement of Cash Flows. The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Stalement of Recommended Practice for charits'es applying FRS 102 rather than the version of the Statement of Recommended Practi which is referred to in the Regulations but which has Sin been withdrawn. The financial statements are prepared in sterling, which is the functional currency of the Charity. Monetary amounts in these financial statements are rounded to the nearest £. The financial stateménts have been prepared under the historical cost convenlion, modified if required to include the revaluation of freehold properties and to includ8 investment properties and rtain financial instruments at fair value. The principal accounting policies adoptsd are set out below. 1.2 Going concern At the time of approving the financial statsments, the Members of the Council have a reasonable expectation that the Charity has adequate resources to continue in operational exislence for the foreseeable future. Thus Ihe Members of the Council continue to adopt the going concern basis of accounting in pffparing th8 financial statements. 1.3 Charltable funds Unrestricted fijnds ar8 available for use al the discretion of the Members of the Council in fjjrth8ran of their charitable objectives. Restricted funds are subject to specific condÉts'ons by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements. Endowment funds are subject to specific conditions by donors that the capital must be maintained by the Charity. 1A Income Income is regnised when the Charity is legally entitl to it after any perfomance conditions have been met, the amounls can be measured reliably. and it is probable that income will be received. Cash donations are recognised on receipt. Other donations are recognised On Ihe Charity has been notified of the donation, unless perfonmance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or d86ds of covenant is recognised at the time of the donation.
PAROCHIAL CHURCH COUNCIL ALL SAINTS, NORTH FERRIBY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Accounting pollcies (Continued) Legacies are recognised on receipt or otheTwise if the Charity has been notified of an impending distribution. the amount is known. and receipt is expected. If the amount is not known, the legacy is treated as a contingent assel. 1.5 Expenditure Expenditure is recognised On there is a legal or constructive obligation to transfer economic benefit to a third paty, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activty- Direct costs attributable to a single activity aff allocated directly to that activity. Sharéd costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned beeen those activities on a basis consistent with the use of resour$. Central staff costs are allocated on the basis of trme spent. and dep¢ation charges are allocated on the portion of the assefs use. 1.6 Tanglble fixed assets Tangible fixed assets are inrtially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairnent losses. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their use1 live5 on the following bases.. Parish Hall Parish Hall equipment at cost over 50 years at cost over 10 years The gain or loss arising on the disposal of an asset is deteined as the differen belween the sale proceeds and the carrying value of the asset. and is recognised in the statement of financial activities. 1.7 Fixed asset Invesbnents Fixed asset investments are initally rneasur8d at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net incomel{expenditurel for thé year. Transaction costs are expensed as in¢urred. 1.8 Impaimient of fixed assets At each reporting end date, the Charity reviews the carrying amounts of its tangible assets to detemiine whether there is any indication that those assets have suffered an impaiThent loss. If any such indication exists, the recoverable amount of the asset is estimated in order to detemiine the extent of the impaimient loss lif any}. 1.9 Cash and cash equivalents Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investsnents with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
PAROCHIAL CHURCH COUNCIL ALL SAINTS. NORTH FERRIBY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Accounting policios (Continued) 1.10 Financlal instruments The Charity has elected to apply the provisions of Section 11 'Basic Financial Instruments, and Section 12 'Other Financial Instruments Issues, of FRS 102 to all of its financial inslnjments. Financial inslruments are recognised in the Charitys balance sheet when the Charity bec£Jmes paty to the contractual provisions of the instrument. Financial assets and liabilities are offset. with the net amounts presented in the financial statements. when there is a legally enforceable right to set off the recognised amounts and ther8 is an inlention to settle on a net basis or to realise the asset and settle the liability simultaneously- Bas1¢ financial assets Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction pri including transaction costs and are subsequenty carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction 15 measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as reiv8be within one year are not amortised. Basic financial liabilities Basic financial liabilities, including creditors and bank loans are initialty recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Debt instruments are subsequenlly carried at amortised cost, using Ihe effective interest rate method. Trade creditor5 are obloations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are dassified as current liabilities if payment is due within one year or less. If not. they arè presented as non-current liabilities. Trade creditors are recognised inilially at transaction price and subsequenlly measured at amortised cost using the effective inlerest method. Derecognmlon of financial liabillties Financial liabilib'es are derecognised when the Charity's contractual obligations expire or are dischargad or cancelled. 1.11 Employee beneffta The cost of any unused holiday entitlement is recognised in the period in which the employee's seNices are reIved. Temiination benefits are recognised immediately as an expense when the Charity is demonstrably committed to terminate the employment of an employee or to provide temiination benefits. crftlcal accounting estimatss and ludgements In the application of the Charity's accounting policies, the Members of the Council are required to make judgements, estimates and assumpkn'ons about the carrying amount of a55ets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on histoncal expenence and other factors that are considered to be relevant Actual results may differ from these estimates. The estimates and undertying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and fijture periods where the revision affects both current and future periods.
PAROCHIAL CHURCH COUNCIL ALL SAINTS, NORTH FERRIBY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Income from donations and legacies Unrestrlcted RestrT¢tod funds funds 2024 2024 Total Unrestricted Rostrl¢tsd funds funds 2023 2023 Total 2024 2023 Donations and gifts Grants 78,941 2,400 2,837 81,778 2,400 77,773 2,050 1.950 79,723 2,050 81,341 2.837 84.178 79,823 1,950 81.773 10-
PAROCHIAL CHURCH COUNCIL ALL SAINTS, NORTH FERRIBY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Income from other tradlng activitie8 Unrostrlcted Unrostri¢ted fund8 funds 2024 2023 Parish Hall 26,844 22.781 In¢ome from invgstments Unrestricted Rostriclod funds funds 2024 2024 Total Unrestrictsd Rostricted funds funds 2023 2023 Total 2024 2023 Interest receivable 2.688 1,221 3.909 1.097 866 1,963 Expenditure on raising funds Unrastrictsd Unrestrictsd funds funds 2024 2023 Trading costs Parish Hall Staff costs 11,941 8,724 8,782 8,030 20,665 16,812 12-
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PAROCHIAL CHURCH COUNCIL ALL SAINTS, NORTH FERRIBY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Not movement In fund8 2024 2023 The net movement in funds is ststed after ¢hargingl(creditingl: Fees payable for the independent examinakn'on of tha charity's financial statements Depreciation of owned tsngible fixed assets 810 10.074 810 10,074 10 Members Of The Council None of th8 Members of the Council lor any persons connect8d with them) reiVed any remuneration during the year. During 2024 Mrs S Hoggard was employed as the Parish Clerf< at a salary of £8,143 (2023 - £7,206) and Mr L Bartlett is the church organist and fees received for the year of £2,812 (2023 £1.000}. 11 Employees The average monthly number of 8mpSoye8s during the year was.. 2024 Number 2023 Numbor Parish Employment costs 2024 2023 Wages and salaries 20,436 17.088 There were no employees whose annual remuneration was more than £60,000. 12 Gains and lossas on investments Unrestricted UntrICd funds funds 2024 2023 Gainsl{losses) arlsing on.. Revaluation of investments 190 (1751 13 Taxation The charity is exempl from taxation on its activities because all its income is applied for charitable purpos85. 14-
PAROCHIAL CHURCH COUNCIL ALL SAINTS, NORTH FERRIBY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 14 Tangible fixod assots Parlsh Hall Parish Hall gquipmant Total Cost At 1 January 2024 402,972 8.664 411,636 At 31 December 2024 402,972 8.664 411,636 Depreciation and impairment Al 1 January 2024 Depreciation charged in the year 221.567 10.074 8,664 230,231 10,074 At 31 December 2024 231,641 8,664 240,305 Carryin9 amount At 31 Decembèr 2024 171,331 171.331 At 31 December 2023 181,405 181.405 16 Fixed a8set Investments Llsted investments Cost or valuation At 1 January 2024 Valuation changes 7.275 190 At 31 December 2024 7.465 Carying amount At 31 Dernber 2024 7,465 At 31 December 2023 7,275 2024 2023 Listed invesknents included above: Listed investments carrying amount 7.465 7,275 15-
PAROCHIAL CHURCH COUNCIL ALL SAINTS, NORTH FERRIBY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 16 Dobtors 2024 2023 Amounts lalllng duo wlthin ono yaar: Trade debtors Other debtors 2,005 3.336 3,550 3,076 5.341 6,626 17 Credltovs: amounts falling du6 within on6 year 2024 2023 Trade creditors Accruals and deferred income 1,922 6,496 508 46,171 8,418 46,679 16-
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PAROCHIAL CHURCH COUNCILALL SAINTS, NORTH FERRIBY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 19 Unrestricted funds The unrestricted fijnds of the charity comprise the unexpended balance5 of donabons and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated fijnds which have been set aside out of unrestricted funds by the trustees for specific purposes. At 1 January 2024 Incoming rnsources Résources expended Transfers Gains and lossas At31 December 2024 General funds 78,944 117.811 (106.5311 90.414 Previous year: At 1 January 2023 Incoming resourc6s Re80urces èxpanded Transfers Gains and losses At31 Docomber 2023 General fijnds 55.477 114,190 {96,308) 5,760 (175} 78,944 20 Analysis of net assets between funds Unre8trl¢ted funds 2024 Rostricted funds 2024 Total 2024 At 31 December 2024: Tangible assetg Investments Current assetsllliabilitiesl 171,331 171.331 7.465 125,796 7,465 82,949 42,847 90,414 214,178 304,592 Unrestrfcted funds 2023 Restrictod funds 2023 Total 2023 At 31 Decembor 2023: Tangible assets Investments Current assetsllliabilitiesl 181,405 181.405 7,275 113,998 7.275 71.669 42,329 78,944 223.734 302,678 18-