| General | Designated | Restricted | Endowment | TOTAL | |||
|---|---|---|---|---|---|---|---|
| Note | Funds | Funds | Funds | Funds | 2020 | ||
| INCOMING RESOURCES |
|||||||
| Voluntary Income |
2(a) | 124,112 | 58,691 | 182,804 | |||
| Activities for generating funds |
2(b) | 228 | 228 | ||||
| Income from investments | 2(c) | 12,660 | 12,660 | ||||
| Church activities | 2(d) | 29,547 | 29,547 | ||||
| Other incoming resources |
2(e) | 1,748 | 1,748 | ||||
| 168,295 | 58,691 | 226,987 | |||||
| RESOURCES USED | |||||||
| Church Activites | 3(a) | 119,028 | 50,204 | 169,232 | |||
| Costs ofgenerating voluntary |
income | 3(b) | 1,105 | 1,276 | 2,381 | ||
| Fund-raising trading costs |
3(c) | 29 | 29 | ||||
| Governance costs |
3(d) | 3,742 | 3,742 | ||||
| TOTAL RESOURCES EXPENDED | 123,904 | 51,480 | 175,384 | ||||
| NET INCOMING (OUTGOING) |
RESOURCES BEFORE | ||||||
| OTHER RECOGNISED GAINS AND LOSSES | 44,391 | 7,212 | 51,603 | ||||
| Transfers between funds |
|||||||
| NET MOVEMENT IN FUNDS |
44,391 | 7 212 | 51,603 | ||||
| Balance b/fwd at 1stApril 2020 |
307,263 | 29,668 | 44,129 | 381,060 | |||
| Balance c/fwd at 31stDecember 2020 | 351,654 | 36,880 | 44,129 | 432,663 | |||
| The notes on pages 3to 7 form part ofthese accounts. |
| The Parish of Up Holland | and Dalton | and Dalton | Page 2 | |
|---|---|---|---|---|
| Balance Sheet as at 31st | December 2020 | |||
| Note | 2020 | |||
| FIXEDASSETS | ||||
| Tangible | 5(a) | 284,500 | ||
| Investment | 5(b) | 44,129 | ||
| 328,629 | ||||
| CURRENT ASSETS | ||||
| Debtors | 15,111 | |||
| Short Term Deposits | 44,021 | |||
| Cash at bank | and in | hand | 67,248 | |
| 126,380 | ||||
| CURRENT LIABILTIES | ||||
| Creditors —amounts |
falling due within one year | 10,021 | ||
| NET CURRENT ASSETS | 116,359 | |||
| TOTAL ASSETS LESSCURRENT LIABILITIES | 444,988 | |||
| Creditors - amounts | falling due after one year | 12,325 | ||
| TOTAL NET ASSETS | 432,663 | |||
| PARISH FUNDS | ||||
| Unrestricted | 351,654 | |||
| Designated | ||||
| Restricted | 36,880 | |||
| Endowment | 44,129 | |||
| 432,663 |
| CBF | Unrestricted | Designated | Restricted | Endowment | TOTAL | |||||
|---|---|---|---|---|---|---|---|---|---|---|
| code | Funds | Funds | Funds | Funds | 2020 | |||||
| 2(a) Voluntary Income |
||||||||||
| 101 | Planned Giving: |
Gift | Aid donations | 15,757 | 15,757 | |||||
| 102 | Tax | Recoverable | 29,090 | 29,090 | ||||||
| 103ab | Other | 32,413 | 32,413 | |||||||
| 104 | Collections (open | plate) | 2,017 | 2,017 | ||||||
| 105a | Gift Days | |||||||||
| 105b | Donations | 41,334 | 41,334 | |||||||
| 201 | Grants | 58,691 | 58,691 | |||||||
| 202 | Legacies | 3,500 | 3,500 | |||||||
| 203b | Bispham Charity |
Fund | ||||||||
| 124,112 | 58,691 | 182,804 | ||||||||
| 2(b) Activities for Generating | Funds | |||||||||
| 401b | Bookstall for fundraising | 228 | 228 | |||||||
| 402b | Hall Lettings for non-church | purposes | ||||||||
| 203a | Rummage sales, fetes, |
etc. | ||||||||
| 228 | 228 | |||||||||
| 2(c)Income from | Investments | |||||||||
| 301 | Dividends and Interest |
including | 214 | 214 | ||||||
| tax recoverable | ||||||||||
| 302 | Rent from land or buildings | held | 12,446 | 12,446 | ||||||
| as an investment | ||||||||||
| 12,660 | 12,660 | |||||||||
| 2(d) Income from | Church Activities | |||||||||
| 402a | Church Hall lettings |
|||||||||
| 401a | Bookstall for promoting | church | objectives | |||||||
| 403a | Magazine income |
from | sales | 121 | 121 | |||||
| 404 | PCC Fees | 29,426 | 29,426 | |||||||
| 29,547 | 29,547 | |||||||||
| 2(e)Other Incoming Resources | ||||||||||
| 601 | Insurance claims |
1,748 | 1,748 | |||||||
| 602 | Surplus on sale offixed | assets | ||||||||
| 1,748 | 1,748 | |||||||||
| TOTAL INCOMING | RESOURCES | 168,295 | 58,691 | 226,987 |
| 3- RESOURCES EXPENDED | 3- RESOURCES EXPENDED | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| CBF | Unrestricted | Designated | Restricted | Endowment | TOTAL | |||||
| code | Funds | Funds | Funds | Funds | 2020 | |||||
| 3(a)Church Activities | ||||||||||
| Missionary and charitable giving: |
||||||||||
| 1001 | Overseas missionary |
societies | ||||||||
| 1002 | Overseas relief | and dev.agencies | ||||||||
| 1003 | Home missions | and other Church | ||||||||
| organisation | ||||||||||
| Secular organisations | 193 | 193 | ||||||||
| Ministry | ||||||||||
| 2001 | Parish Share | 79,572 | 79,572 | |||||||
| 2002 | Working expenses | of | incumbent | 2,333 | 2,333 | |||||
| 2003 | Parsonage house |
1,136 | 1,136 | |||||||
| 2004 | Assistant staff costs | |||||||||
| Church running expenses |
||||||||||
| 2005a | Heating and |
lighting | 7,698 | 7,698 | ||||||
| 2005b | Utilities | 3,223 | 3,223 | |||||||
| 2005b | Insurance | 8,787 | 8,787 | |||||||
| 2005b | Other costs | 498 | 498 | |||||||
| Depreciation | ||||||||||
| 2006 | Church maintenance | 2,173 | 20,039 | 22,212 | ||||||
| 2006a | Repair grants repaid | |||||||||
| 2007 | Upkeep ofServices | 4,385 | 30,164 | 34,549 | ||||||
| 2008 | Upkeep of church grounds | 7,113 | 7,113 | |||||||
| 2009 | Printing and other costs | of | magazine | 100 | 100 | |||||
| 2009 | Bookstall costs | 49 | 49 | |||||||
| 2016 | Salaries, wages & honoraria | 1,110 | 1,110 | |||||||
| Loan Interest | 659 | 659 | ||||||||
| 2010 | Hall running costs |
|||||||||
| 2010 | Hall maintenance | |||||||||
| 2011 | Other PCC property | |||||||||
| 2012a | Major repairs to Church | building | ||||||||
| 2013/4 | Major repairs to other Church | property | ||||||||
| 2015 | Proposed new building work |
|||||||||
| 119,028 | 50,204 | 169,232 | ||||||||
| 3(b)Generation ofvoluntary |
income | |||||||||
| 3000a | Cost ofappeals, etc | 1,105 | 1,276 | 2,381 | ||||||
| 3000a | Cost ofStewardship envelopes |
|||||||||
| 1,105 | 1,276 | 2,381 | ||||||||
| 3(c) Fundraising trading |
costs | |||||||||
| 3000b | Bookstall costs | |||||||||
| 3000b | Costs offetes and other events | 29 | 29 | |||||||
| 29 | 29 | |||||||||
| 3(d) Governance costs |
||||||||||
| 4000 | Independent examiners fee |
928 | 928 | |||||||
| 4000ab | Administration costs |
2,815 | 2,815 | |||||||
| 3,742 | 3,742 | |||||||||
| Total Resources Expended | 123,904 | 51,480 | 175,384 |
| The Parish of Up Holland and Dalton |
Page 6 | |||||
| Accounts | for the Nine Months | Ended 31st December 2020 | ||||
| Notes to | the Financial Statements | |||||
| 4(a) | STAFF COSTS | 2020 | ||||
| Wages and Salaries | 1,110 | |||||
| Social Security Costs | ||||||
| Pension Costs | ||||||
| 1,110 | ||||||
| 4(b) | PAYMENTS TO RELATED PARTIES | |||||
| No payments or expenses have been made to any related parties to PCC members. |
||||||
| FIXEDASSETS | ||||||
| 5(a) | TANGIBLE FIXEDASSETS (all | unrestricted) | ||||
| Freehold | ||||||
| Land & | ||||||
| Buildings | ||||||
| Actual / Deemed Cost | B/Fwd | 284,500 | ||||
| Additions | ||||||
| Disposals | ||||||
| C/Fwd | 284,500 | |||||
| Depreciation | B/Fwd | |||||
| Charge for Year | ||||||
| Disposals | ||||||
| C/Fwd | ||||||
| Net Book Value | C/Fwd | 284,500 | ||||
| B/Fwd | 284,500 | |||||
| 5(b) | INVESTMENTS | |||||
| Market value as at 1st April 2020 | 44,129 | |||||
| Purchases at cost | ||||||
| Disposals at carrying | value | |||||
| Revaluation gain/loss |
||||||
| Market value as at 31stDecember 2020 | 44,129 | |||||
| The market value | represents | investments | for: | |||
| Unrestricted funds |
||||||
| Restricted funds | ||||||
| Endowment funds |
44,129 | |||||
| 44,129 |
| The Parish of Up Holland and Dalton |
The Parish of Up Holland and Dalton |
The Parish of Up Holland and Dalton |
Page 7 | ||||
|---|---|---|---|---|---|---|---|
| Accounts for the Nine Months Ended 31st December 2020 | |||||||
| Notes to the Financial Statements | |||||||
| DEBTORS | 2020 | ||||||
| Prepayments and Accrued Income |
|||||||
| Other Debtors | 15,111 | ||||||
| 13,111 | |||||||
| LIABIUTIES | |||||||
| Amounts falling due within one year (unrestricted) |
|||||||
| STM Loan | 7,918 | ||||||
| Accruals | 2,103 | ||||||
| 10,021 | |||||||
| Amounts falling due after one year |
(unrestricted) | ||||||
| STM Loan | 12,325 | ||||||
| 12,325 | |||||||
| FUNDS | |||||||
| The unrestricted funds |
comprise | the Church Deposit Fund held by the CBFand the | |||||
| deposit accounts held | by the bank. | ||||||
| The restricted funds held by the CBFcomprise the |
Deposit Fund for Church &Schools, | ||||||
| Parish Room Accounts | and the Ellen Moss Memorial Fund. |
||||||
| FROST is held partly by |
the CBFand | partly at the bank. | |||||
| STYLE AND CTS funds are held at | source, all other | funds are held at the bank. | |||||
| The Endowment Fund |
is the UpHolland | Crawford | Trust held by the CBF. | ||||
| 8(a) | UNRESTRICTED FUNDS | ||||||
| The closing balance of | Unrestricted | Funds comprise the following: | |||||
| General Fund | 337,441 | ||||||
| STM Church Deposit Fund | 4,141 | ||||||
| STM Deposit Account | 10,072 | ||||||
| CTSDeposit Account | |||||||
| 331,634 | |||||||
| 8(b) | DESIGNATED FUNDS | ||||||
| The closing balance Of | Designated | Funds comprise | the following: | ||||
| Cl'5 Maintenance Fund |
|||||||
| STM Chancel Fund |
|||||||
| 8(c) | RESTRICTED FUNDS | ||||||
| The closing balance of | restricted | funds | comprise the following: | ||||
| Bispham Charity Fund |
|||||||
| Deposit Fund for Church &Schools | 12,191 | ||||||
| Parish Rooms Account | 150 | ||||||
| Ellen Moss Memorial Fund |
1 | ||||||
| Schools Ministry Group |
36 | ||||||
| STM Flower Fund | 1,240 | ||||||
| STM Sundry Refreshments | 1,151 | ||||||
| STM Choir Fund | 49 | ||||||
| STM Youth Fund | 160 | ||||||
| STM Bells | 2,433 | ||||||
| STM FROST | 10,548 | ||||||
| STM STYLE Fund | 17 | ||||||
| STM Charity Fund |
347 | ||||||
| STM 2020 Grant Income | 855 | ||||||
| CTS2020 Grant Income | 6,357 | ||||||
| CTSWomen's Group |
96 | ||||||
| CTSInteract4all | 1,249 | ||||||
| 36,880 | |||||||
| 8(d) | ENDOWMENT FUNDS |
||||||
| The closing balance Of | Endowment | Funds comprise the following: | |||||
| UpHolland Crawford Trust Fund |
44,123 |
| General | Designated | Restricted | Endowment | TOTAL | FUNDS | |||
|---|---|---|---|---|---|---|---|---|
| Funds | Funds | Funds | Funds | 2020 | 2019 | |||
| Nots | f | f | f | f | f | f | ||
| INCOMING RESOURCES | ||||||||
| Voluntary Income |
2(a) | 12,502 | 5,140 | 17,642 | $7,858 | |||
| Activities for generating funds |
2(b) | 1,386 | 1,38$ | 12,834 | ||||
| Income from invesbnents | 2(c) | 3.065 | 21 | 3.086 | 12,210 | |||
| Church activities |
2(d) | 1,855 | 1,$55 | 19,262 | ||||
| Other inctnning resources |
2(e) | |||||||
| TOTAL INCOMING RESOURCES |
18,810 | 0 | 5,161 | 0 | 23,971 | 132,164 | ||
| RESOURCES USED | ||||||||
| Church Actlvkfes | 3{a) | 25,761 | 105 | 8,531 | 34,397 | 132,410 | ||
| Cosls ofgenerating voluntary |
income | 3(b) | 243 | 243 | 240 | |||
| Fund-raising trading coals |
3(c) | 197 | 257 | 454 | 7,065 | |||
| Governance costs |
3(d) | 1,392 | 1,392 | 3,263 | ||||
| TOTAL RESOURCES EXPENDED | 21 r |
'I05 | 8,78$ | 0 | 36,486 | 142,976 | ||
| NET INCOMING (OUTGOING) |
RESOURCES | |||||||
| BEFORE OTHER RECOGNISED GAINS | ||||||||
| AND LOSSES | %,763 | -105 | -3,627 | -12.515 | -'I0,614 | |||
| Gains orlosses on invesunenl | assels | |||||||
| on disposal | 5(b) | |||||||
| on revaluation | 5(b) | |||||||
| Transfers between funds |
||||||||
| NET MOVEMENT IN FUNDS |
4.7$3 | -105 | -3,627 | -12,515 | -10,814 | |||
| Balances b/fwd al tst January | 2020 | 277.075 | 105 | 33.295 | 44.129 | 354.604 | 365,418 | |
| Balances c/fwd al 31st December 2020 | 26$,292 | 0 | 29,668 | 44,129 | 342,0$9 | 354,604 |
| Page 3 | |||||||
|---|---|---|---|---|---|---|---|
| PAROCHIAL CHURCH | COUNCIL OF | ||||||
| UPHOLLAND | TEAM MINISTRY | ||||||
| BALANCE SHEET | |||||||
| At 31 December 2020 | |||||||
| Note | 2020 | 2019 | |||||
| 6 | 6 | ||||||
| FIXEDASSETS | |||||||
| Tangible | 5(a} | 280,000 | 280,000 | ||||
| Investment | 5(b) | 44,129 | 44,129 | ||||
| 324,129 | 323129 | ||||||
| CURRENT ASSETS | |||||||
| Stock | |||||||
| Debtors | 0 | 0 | |||||
| Short term deposits | 43,881 | 47,527 | |||||
| Cash at bank and | in | hand | -3,684 | 7,102 | |||
| 40,197 | 54,829 | ||||||
| LIABILITIES | |||||||
| Creditors - amounts | falling due | in one year | 7,105 | 7,105 | |||
| NET CURRENT ASSETS/(LIABILITIES) | 33,092 | 47,524 | |||||
| TOTAL ASSETSLESSCURRENT LIABILITIES | 357,221 | 371,653 | |||||
| Creditors - amounts | falling due | after one year | 15.132 | 17,049 | |||
| TOTAL NET ASSETS | 342,089 | 354,604 | |||||
| PARISH FUNDS | |||||||
| Unrestricted | 268.292 | 277,075 | |||||
| Designated | 0 | 105 | |||||
| Restricted | 29.668 | 33,295 | |||||
| Endowment | 44,129 | 44,129 | |||||
| 342,089 | 354,604 |
| 8 | DEBTORS (unrestricted | funds) | 2020 E |
2019 f |
|
| Prepaymsnts and Accrued |
Inleresl | ||||
| Olher Deblors | |||||
| 7 | LIABtLITIES | 2020 | 2019 | ||
| E | E | ||||
| Amounts falling due within |
one year {unrsslrided | funds) | |||
| STM Loan | 7,105 | 7.105 | |||
| CTS Parish Share | 0 | 0 | |||
| Amounts falling due after one year funrestricled STM Loan |
funds} | 'l5.132 | 17,049 | ||
| CTS Parish Share | 0 | 0 | |||
| 22.237 | 24,154 |
| 9 | ANALYSIS OF NET | ASS | E | TS BY | FUND | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Unrestricted | Desrgnated | Rssiricled | Endowment | Total | ||||||||||||
| Funds | Funds | Fund» | Funds | 2020 | ||||||||||||
| E | E | E | E | |||||||||||||
| Tangible lixed assets | 280,000 | 280,000 | ||||||||||||||
| Investment Axed asseis |
44, | 129 | 44, | 129 | ||||||||||||
| Currenl Assels | 10,529 | 0 | 29.666 | 40,197 | ||||||||||||
| Liabilities | 0 | |||||||||||||||
| Amounts falling due within |
1 year | (7,105) | {7105} | |||||||||||||
| Amounts falling due |
sfler | 1 year | (15,132} | (15,132) | ||||||||||||
| Fund balance | 268.292 | 0 | 29,668 | 44, | 129 | 342,089 | ||||||||||
| 10 | UNRESTRiCTED FUNDS | 2020 | 2019 | |||||||||||||
| The domng balance | ofUnrestricied | Funds comprise | the following, | ' | ||||||||||||
| STM Church Deposii |
Fund | 4,141 | 4,060 | |||||||||||||
| STM Deposit Accourtl | 10,072 | 10.067 | ||||||||||||||
| CTS Deposrt Account | 0 14,213 |
14.127 | ||||||||||||||
| 10a | DESIGNATED FUNDS | 2020 | 2019 | |||||||||||||
| The dosing balance | of Designaled | Funds comprise | lhe following: | |||||||||||||
| CTS Maintenance Fund |
||||||||||||||||
| STM Chancel Fund | ||||||||||||||||
| 11 | RESTRICTED FUNDS | 2026 | 2019 | |||||||||||||
| The closing balance | of Resirided | Funds compose | Ihe fosowmg: | |||||||||||||
| Bmpham Charily Fund |
0 | 7,013 | ||||||||||||||
| Deposit Fund for Church | & Schools | 12,191 | 12,426 | |||||||||||||
| Parish Rooms AccOunl | 150 | 150 | ||||||||||||||
| Ellen Moss Memorial | Fund | 1 | I | |||||||||||||
| Schools Ministry Group |
36 | 36 | ||||||||||||||
| STM Flower Fund | 1.240 | 1,220 | ||||||||||||||
| STM Sunday Refreshmenls |
1,151 | 1,153 | ||||||||||||||
| STM Choir Fund | 49 | 140 | ||||||||||||||
| STM Youth Fund | t60 | 100 | ||||||||||||||
| 5TM Belie | 2,433 | 2,433 | ||||||||||||||
| ST&it FROST | 10,546 | 7,234 | ||||||||||||||
| STM STYLE Fund | 17 | 17 | ||||||||||||||
| STM Charily Fund |
347 | 228 | ||||||||||||||
| CTS Women's Group |
96 | 96 | ||||||||||||||
| CTS lnleract4all | 1,249 | 1,048 | ||||||||||||||
| 29,668 | 33,295 | |||||||||||||||
| 12 | ENDOWMENT FUNDS |
2020 | 2019 | |||||||||||||
| The closing balance UpHolland Crawford |
of Endowment Trust Fund |
Funds comprise | Ihe following | 44 | 129 | 44.129 | ||||||||||
| 44„129 | 44.129 |
| RECEIPTS | 2020 | 2019 | |||||
|---|---|---|---|---|---|---|---|
| Incomin Reasources |
From Donors | ||||||
| Planned Giving |
3006 | 11793 | |||||
| Collections and |
other | Giving | 1271 | 7630 | |||
| income Tax Recovered | 557 | 14263 | |||||
| CAF Vouchers | 275 | 470 | |||||
| 5109 | 34156 | ||||||
| Other Volunta | Incomin | Reasources | |||||
| Fund Raising | 1897 | 12916 | |||||
| Donations | 961 | 38669 | |||||
| 2858 | 51585 | ||||||
| Income from | Chant | and | Ancilla. | Trade | |||
| Magazine Sales CardsNisitor Centre |
240 107 |
1095 215 |
|||||
| Fees | 2290 | 7264 | |||||
| 2637 | 8574 | ||||||
| Income From | Investments | ||||||
| Bank Interest | 8 | Dividends | 13 | ||||
| 13 | |||||||
| Insu ance | |||||||
| 0 | |||||||
| Total Receipts | 10604 | 94328 |
| PAYMENTS | 2020 | 2019 | ||
|---|---|---|---|---|
| Grants | ||||
| Mission Giving | 4629 | |||
| 4629 | ||||
| Activities Direcll Relatin |
To Work | OfChurch | ||
| Diocesan Quota 8 Stipend | 6658 | 26860 | ||
| Clergy Expenses | 680 | 909 | ||
| Cost of Services | 941 | 2559 | ||
| Magazine Printing |
188 | 830 | ||
| CardsNisitor Centre |
260 | 264 | ||
| Training Costs | C | 18QQ | ||
| Mission/Evangelism Cost o' Fayre and Fund Raising Utilitie s |
Q 229 1826 |
886 1145 4573 |
||
| Insurance | 609 | 2363 | ||
| Churchyardicar Park Repairsilmprovements |
15 Q |
2169 15491 |
||
| Routine Expenditure | 634 | 2495 | ||
| Professional Fees |
0 | 2038 | ||
| Church Maintenance | 0 | 1354 | ||
| 12040 | 65736 | |||
| Church Maria ement and |
Administrat | on | ||
| Printing and Stationery Web Site |
91 i12 |
441 148 |
||
| Bookkeeping Services General Expenses |
180 0 |
180 307 |
||
| 383 | 1076 | |||
| Total Payments | 12423 | 71441 |
| 2020 | ||||||
|---|---|---|---|---|---|---|
| Iloneta Assets |
||||||
| Bank | Current Account | 20020 | ||||
| Cash | Account | |||||
| Bank | Reserve Account | 17253 | ||||
| Total | Cash | 37273 | ||||
| Debtors | ||||||
| End of Year Income Tax | Refund | 1639 | ||||
| CAF Cheque | ||||||
| Total | Debtors | 1839 | ||||
| Creditors | ||||||
| Children's Society Christingle |
Donations | 440 | ||||
| Midstream Garden Centre |
- Winte | Charity | 2800 | |||
| LDBF | Jan —Mar Assigned |
Fees | 1401 | |||
| Total | Creditors | 4641 | ||||
| Fixed | Assets | |||||
| Organ | 8, Equipment | |||||
| Less: | 10%Depreciation Per |
Annum | ||||
| Written | Down Value ofAsset | |||||
| Pump | House Building | 4500 | ||||
| Written | Down Value ofAsset | 4500 |
Total Assets Less Liablllties 38971
| 2020 | 2020 | 2019 | 2019 | |||
|---|---|---|---|---|---|---|
| Receipts | ||||||
| CAF Vouchers | 275 | 470 | ||||
| Winter Chadty | 2800 | 2407 | ||||
| Flowers | 75 | 330 | ||||
| 3150 | 3207 | |||||
| Payments | ||||||
| CAF Vouchers | 275 | 470 | ||||
| Winter Charity | 2800 | 2407 | ||||
| Flower Fund | 60 | 425 | ||||
| 3135 | 3302 | |||||
| Excess of | Receipts | over Payments | 15 | |||
| Restricted | Funds Brought Forward | 14 | 109 | |||
| Restricted | Funds Excess | -95 | ||||
| Balance of | Restricted | Funds |