THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARTIN, CAMBRIDGE ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024 Registered Charity Number 1131522
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARTIN, CAMBRIDGE PAGE 1 ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024 CONTENTS AND CHARITY INFORMATION CONTENTS PAGE Contents and Charity Information Report of the PCC 2to5 Independent Examiner's Report Statement of Financial Activities Balance Sheet Notes to the Accounts 9t014 VICAR Revd Johannes Roth OFFICE ADDRESS Suez Road Cambridge CB13QD CHARITY REGISTRATION NUMBER 1131522 INDEPENDENT EXAMINER Geoff Mann FCIE Geoff Mann Limited Dee House Highworth Avenue Cambridge CB4 2BQ BANKERS The Co-operative Bank PO Box 101 1 Balloon Street Manchester M60 4EP
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARTIN, CAMBRIDGE PAGE 2 ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024 REPORT OF THE TRUSTEES The trustees present their report and the accounts of the charity for the year ended 31 December 2024. The accounts comply with the Charities Act 2011 and Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and the Republic of Ireland (FRS 102) effective 1st January 2019. The St Martin's Parochial Church Council (PCC) is responsible for Cowoperating with the Vicar in proclaiming and pastoring faith in Jesus Christ throughout the parish. Attention during the year has been paid to the pastoral, evangelistic, social and ecumenical life of the congregation as well as overseeing the maintenance of the church buildings of St Martin's and St Thomas's. The PCC is represented on the trustees of Romsey STRUCTURE. GOVERNANCE AND MANAGEMENT Gov•ming document The charity is part of the Church of England which is constituted by Act of Parliament and is an unincorporated charity. Organlsational structure Membership of the PCC.. Ex officio.. Johannes Roth (vicar, PCC ch8ir)', Chrissy Cole <8ssociate vicar)., Elizabeth Baker (curate>,' David Lanham (churchwarden, PCC deputy chair),. Dave Baker (churchwarden, deputy chair),. Cordelia Myers (Deanery Synod Rep.) Elected.. Judy Brunton (treasurer)., Hazel Trocian,. Liz Wells,. Janet Mathole., Margy Lewis until 19th May 2024 Invited (non-voting): Hayley Wood (PCC Secretary) The PCC met 11 times in the year with good attendance. Members are elected (for a period of three years) in general meetings, and may serve on a sub-committee. Members may also be co-opted onto the PCC during the course of the year. The PCC was served by a number of committeeslteams which reported to PCC. Standing Committee (met beeen PCC meetings and had delegated power to transact business expenditure up to £400) Building Project. Fabric Ministry Partners Team Discipleship Safeguarding Preaching team Eco Church team Technology team
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARTIN, CAMBRIDGE PAGE 3 ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024 REPORT OF THE TRUSTEES Wider network The charity was registered with the Charity Commission on 7th September 2009 registered number 1131522. All the members of the PCC are trustees whilst in post. The PCC lists one further registered charity with the Charity Commission. The St Martin's Care Trust, registration number 1006344. Trustees are drawn from the fellowships of St Martin's and St Thomas's and elsewhere. The aims are to assist people from Cambridgeshire with needs arising from illness, disability or age using the income from an expendable endowment. The Annual Report and Accounts are available on request from the Secretary, Cordelia Myers. Risk management The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. 08JECTIVES AND ACTIVITIES Objectives and alms Our mission is.. Inspired by the Holy Spirit we will.. Devote ourselves wholeheartedly to God,. Care for those in need and for God's world; Widely share Christ's teaching; Lovingly support each other. Heart and soul, mind and strength for God - Mark 12 v 30 ACHIEVEMENT AND PERFORMANCE Statutory Functions The PCC supported the Church wardens in the care and improvement of the church propety, approving and funding various works The PCC monitored the church finances, supporting the work of the Treasurer, Judy Brunton. It maintained a comprehensive and up-to-date insurance package. With the priest in charge the PCC ensured that the worship of the church was maintained, and appropriate services provided for special occasions. The PCC monitored the surtability of those working with children and vulnerable adults with Hazel Trocian and Janet Mathole, our safeguarding officers. The PCC monitored the safety and security of the premises and maintained the fire alarm system.
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARTIN, CAMBRIDGE PAGE4 ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024 REPORT OF THE TRUSTEES Minlstry and mission All the church groups fit into a single structure of pastoral support and teaching as Discipleship Groups. The Ministry Partners Team recommend5 to PCC the wise allocation of 100/0 of our income from regular donations to a portfolio of ministry and mission partners= a range of societies and longstanding missionary support commitments. The amount transferred to the Mission & Ministry Fund in 2024 was £7,400 (2023 £8,900) Community Support: A number of community groups use our premises, most contributing financially as appropriate. The PCC took on responsibility for the Coleridge Food Hub in 2022 and were awarded 2 Warm Spaces initiative grants from Cambridge City Council. In 2023 we received an Area grant to help maintain our work at St Thomas's and a small grant referred to as a Kickstartergrant for other community activities. The Wam Spaces Initiative from the government has ceased but our groups continue such as Craft Cafe and Bowls. Tommls Cafe continues at St Thomas, Sever81 churches use our premises for worship. We are committed to maintaining long-term relationships with other worship groups in Cambridge, and support them in their own minislry. The church takes part in the South Cambridge Deanery and have a partnership with St Philip's Church. The Church is an active founder member of the Romsey Town Churches. The church supports the work of Romsey Mill Youth and Community Centre in various ways. The church is associated with One-Two- Eight and 130 Suez Road which are assisted living centres for people with learning disabilities, originally set up by the PCC and now managed by Voyage Care. Worship We maintained a regular pattem of Sunday worship and weekday services including in person and on Zoom. Throughout 2024 we have held a Breakfast church meeting early on a Sunday morning on the first Sunday of the month. We have welcomed a number of new members to the church. and continually thank God for his provision for us.
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARTIN. CAMBRIDGE PAGE 5 ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024 REPORT OF THE TRUSTEES FINANCIAL REVIEW Overall the financial position of St Martin's PCC, showed a decrease of £8,659 in unrestricted funds from £101.820 to 93,161. Th6 final payments on the major repair8 to the church ceding and other refurbishments amounted to £14.704 and the final expendilure on investment in n8w chairs to repla the pews was £8,850. A transfer from the genèral fund of £4,599 was necessary to close the Chair Fund whllst the small deficit on the Building fund be carried foThvard bn the hope of raising further finance for future improvement to the l)uilding. In previous y8ars the accounts have shovm a d8Stgnated fund for the maintenance and repalr of St Thomas church buikling. This balan¢e was used in 2024 to pay for a new boilér at St Thomas. The PCC have decided that a general fund for the repair and Maintenan of both bulldings shoukl be maintained for budgeting purposes and that 10% of our income from Hall Hire should be allocated to this fvnd each year. Th8 St Thomas building fund has therefore been renamed as the Building Maintenanc8 Fund. £2,820 was transferred out of the fund to pay for th8 new boller and £4,197 transf8ffed in as provision for future maintsnanc8. The expenditure from th6 Fomier Day Centre Funds agre8d by th? PCC this year was £1,408 for refurbishment of the disabled toilets at the lounge end of the church. {in 2023 we spent £1,431 for the disabled toilat at St Thomas and £1.325 on other mattars) Further expendibJre is expe¢ted in 2025 to complete the work on Ihe St Martins tollets. Overall Restricted reserves increased by £1,571. Detai18 can be seen in Note 9. ReBerve8 pollcy It is the policy of the charity that the unrestricted funds not Committed or Investad In tangible fixed assets or held as long tem) inv8stm8nt generatlng income or capÈtal growth, {i.e. thè free resenTrs), should eguate to three months of the unrestricted expenditure. The trustees are confident that th16 level of reO8 is sufficlant. Approv8d by order of the board of Irustees on 18th March 2025 and signed on its behalf by Ju Brunton Treasurer
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARTIN, CAMBR;DwE PAGE 6 ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024 INDEPENDENT EXAMINER'S REPORT TO THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARTIN, CAMBRIDGE I report to the trustees on my examination of the accounts of the Church for the year ended 31 December 2024. RESPONSIBILITES AND BASIS OF REPORT As the members of the PCC you are reswnsible for the preparation of the accounts in accordancè wllh the requirements of the Charities Act 2011 <'the Acf). I report In respect of my examination of the church accounts carried out under secllon 145 Of the Act and in carrying out my examination I have followed all the applicable Directlons glven by the Charty Commission under $gCtion 145(5)(b) of the ACL INDEPENDENT EXAMINERS, STATEMEiir I have completed my examinallon. I confirm that no material matt8r8 have come to my attention in c¢>nneclion with the examinatron giving me any cause to believe that In any material respect. - accounting records were not kept In respect of the Church as required by section 130 of the - the accounts do not accord th th088 records; or - the accounts do not compty wtth 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 8CLDunts give a 'truo and faie view which is not a matter considered as part of an indeperident examinatton. I have no ncernS 8nd have corne across no other matters in connerh'on with the examination to which attention should be drawn in this report in order to enable a proper understsnding ol the accounts to be r8ached. Geoff Mann FCIE Geoff Mann Limited Dee House Highworth Avenue Cambridge CB4 2BQ
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARTIN, CAMBRIDGE PAGE 7 ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024 STATEMENT OF FINANCIAL ACTIVSTIES 2024 Total Funds 2023 Total Funds Unrestrfctsd Restrfcted Funds Funds Unrestricted Restricted Funds Funds Notes INCOMING RESOURCES Incomlng resources from gènerated funds Voluntary income Investment income Incoming resources from charltsble actlvltigs Charitable and oncillary Ir8ding lal (bl 82,734 15,749 7,996 90,730 15,749 189,814 15,771 7,526 197,340 15.771 Icl 44,249 44,249 25,657 25.657 Total Incomlng resourcos 142,732 7,996 150,728 231,242 7.526 238,768 RESOURCES EXPENDED Cost8 of genorating fvnds Charitable and ancillary tradlng Charltable actlvities Charitable activities Support costs Major Capltal expendlturn Repair5 to church building (al 96 192 192 {bl 1¢) {dl 110,881 36,577 5,194 116,075 36,577 101,295 29,751 7,854 109,149 29,751 5,068 5,068 215,207 215.207 Total resourc•s expendod 152,622 5,194 157,816 346,445 7.854 354,299 NET INCOMING RESOURCES 19,8901 2,802 17,0881 1115,2031 13281 1115,5311 TRANSFERS BETWEEN FUNDS 8 and 9 1,231 11,2311 NET MOVEMENT IN FUNDS 18,659) 1,571 17,088) 1115,203} 1328) 1115,531} RESERVES BROUGHT FORWARD 101,820 7,883 109,703 217,023 8,211 225,234 RESERVES CARRIED FORWARD 93,161 9,454 102,615 101,820 7,883 109,703 STATEMENT OF TOTAL RECOGNISED GAINS AND LOSSES There were no recognised gains or l¢)sses for 2024 or 2023 othgr than those included in the Statement of Financial Activi18.
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARTIN. CAMBRIDGE PAGE 8 ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024 BALANCE SHEET 2024 2023 Notes FIXED ASSETS Tangible assets 39,743 32,721 CURRENT ASSETS Debtors Cash at bank 7,242 65,499 2,624 81,393 CREDITORS: amounts falling due within one year 72,741 84,017 9,869 7,035 NET CURRENT ASSETS 62.872 76,982 NET ASSETS 102,615 109,703 FUNDS Unrestricted Funds Restricted Funds 93,161 9,454 101,820 7,883 ACCUMULATED FUNDS 102,615 109,703 The financial statements were approved by the board of trustees on 18th March 2025 and signed on its behalf by Judy Brunton (Treasurer) Trustee
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARTIN, CAMBRIDGE PAGE 9 ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024 NOTES TO THE ACCOUNTS ACCOUNTING POLICIES (a) Basis of preparation of the financial statements The financial statements have been prepared under the historical cost convention and in accordan with the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their financial statements in 8ccordance with the Financial Reporting Stsndard applicable in the UK and the Republic of Ireland (FRS 102), the Charities Act 2011 and the Church Accounting Regulations 2006. They do not include the financial statements of church groups that owe their main affiliation to another body nor those that are infomial gatherings of church members. St Martin's PCC meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless othenNise stated in relevant accounting policy nole(s). The trustees consider that there are no material uncertainties about the church's ability to continue as a going concern. The trustees do not consider that there are any sources of estimation uncertainty 8t the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next reporting period. {b) Incomlng resour¢e8 All incoming resources are included on the Ststement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy. Collections are recognised when made and amounts due under deeds of covenant are recognised only when honoured by the covenantor. Tax refunds due on sums received are accrued and matched to income. Resources expended Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on consistent basis with the use of resources. The Diocesan Parish Share is accounted for when due and payable. Although it is understood that this may not always apply, any arrears of Parish Share from previous years have not, with the agreement of Ely Diocese, been accrued as liabilities at the end of the preceding financial year. Grants and donations paid are accounted for when payment is due. Grants offered subject to condrtions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARTIN, CAMBRIDGE PAGE10 ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024 NOTES TO THE ACCOUNTS (d) Taxation The charity is exempt from tax on its charitable activities. Tangible fixed assets (e) Consecrated land and buildings and moveable church furnishings Consecrated and beneficed property is excluded from the accounts in accordance with the Charities Act. Moveable church furnishings held by the Vicar and Church Wardens on special trust for the PCC, and which require a faculty for disposal, are accounted as inalienable property unless consecrated. They are listed in the church's inventory which can be inspected at any reasonable time. For inalienable propety acquired prior to 2001 there is insufficient cost information available and therefore such assets are not valued in the accounts. Items acquired since 1 January 2001 have been capitalised and depreciated in the accounts over their currently anticipated useful economic lrfe on a straight line basis. All expenditure incurred in the year on consecrated or beneficed buildings,. individual items under £1,000 or on the repair of moveable church furnishings acquired before 1 January 2001 is written off. Fixtur•s, fittlngs and office equlpment Depreciation is provided at the following annual rates in order to write off each of these assets over their estimated useful life. Equipment 5 years straight line Furniture and Fittings 5 years straight line Debtors (fj Trade debtors and other debtors are recognised at their settlement amount dLJe after any discounts. Prepayments are valued at the amount prepaid net of any trade discount due. Creditors and Provisions (g) Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are nomially recognised at their settlement amount after allowing for any trade discounts due. (h) Fund accounting Unrestricted funds can be used in accordance with the charitable activities at the discretion of the trustees. These also include funds designated for a praticular purpose by the PCC. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARTIN, CAMBRIDGE PAGE11 ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024 NOTES TO THE ACCOUNTS 2024 St Martin'8 Church 2023 St Martin's Church INCOMING RESOURCES Voluntsry income Offerings and donations Gift aid tax Fundraising Events Grants and contracts Income for group aGtsvits'es 68,658 13,261 2,449 3,430 2,933 78,540 15,660 2,132 98,922 2,086 90,730 197,340 (b) Invostment Income Dividends, Interest & Inc from property 15,749 15,771 Charltsble and ancillary trading 44,249 25,657 Total in¢omlng resource8 150,728 238,768 RESOURCES EXPENDED Charitable and ancillary tradlng 96 192 (b) Charltable activitlos Mission Giving &Donations Di0san parish Share Mission & Evangelism Costs Church Running Exps 8,535 62,643 8.385 36,512 14,956 56,840 10,560 26,793 116,075 109,149 (c) Support costs Salaries Wages & Honoraria Clergy & Staff Expenses Church Utility Bills 27,608 1,051 7,918 22,015 1,904 5,832 38,577 29,751 Major Capital expenditure Major repairs to church building 5,068 215,207 Total resources expended 157,816 354,299
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARTIN, CAMBRIDGE PAGE 12 ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024 NOTES TO THE ACCOUNTS STAFF COSTS In the year ended 31 Dec 2022, with permission of the Charity Commission, one of the trustees became employed by the PCC to assist in the administration of the church. The gross salary paid to this trustee in 2024 was £8,401 {2023 £7,238) and contributions were made to the NEST pension fund of 6Vo of basic salary. No expenses were reimbursed. The staff costs were: 2024 2023 Wages and salaries Social Security costs Other pension costs 26690 20981 918 1034 27,608 No member of staff received remuneration of more than £60.000 22,015 The average weekly number of staff employed during the year was 1.01 {2023 - 0.69) (full time equivalent) FIXED ASSETS St Martln'8 Equipment Furniture & Church Fitting8 total Cost or Valuation Balance at 1 January 2024 Additions Disposals 30,790 5,174 1,769 29,805 11,650 60,595 16,824 1,769 Balance at 31 December 2024 34,195 41,455 75,649 Depreclation Balance at 1 January 2024 Charge for the year Disposals 23,459 2,713 1,769 4,416 7,089 27,874 9,802 1,769 Balance at 31 December 2024 24,402 11,505 35,907 Net Book Value At 1 January 2024 7,332 25,389 32,721 At 31 December 2024 9.793 29,950 39,743
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARTIN, CAMBRIDGE PAGE 13 ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024 NOTES TO THE ACCOUNTS DEBTORS 2024 2023 Other debtors and prepayments Tax recoverable 5,523 1,719 1,034 1,590 7,242 2,624 CREDITORS: amounts falllng due withln one year 2024 2023 Deferred income Other CÈEditors and accruals 55 6.980 9.869 9,869 7,035 In¢omlng Resources Movement Brought Transfern Carrled R&8ourcei Expended FoThvard Forward RESTRICTED FUNDS 2024 Foodhub Restricted Funds ICCC funded) Wami spaces Area Grant (Tommy's) Mums and toddlers Sl Martin's and St Philip's Projects Fund Youth Wort( and Sunday Classes 3,050 417 70 156 70 261 684 170 1,061 1,219 859 2,579 1,311 1170} 11,061) 4,459 4,920 (4611 758 859 2,579 4,313 48 3,002 7,996 5,194 2,802 7,883 11.2311 9,454 The remaining balances on the I0 local authorily grants were transferred to Ihe General fvnd with the pemission of the County Council RESTRICTED FUNDS 2023 Foodhub Restricted Funds ICCC funded) Warm spaces Area Grant (Tommy's) coronats.on Party Mum5 and toddlers Sl Martin's and St Philip's Projects Fund Youth Work and Sunday Classes 232 300 2,000 4,197 500 1,431 130 2,549 2.g78 500 {1,1991 170 15491 1,219 1.883 684 170 1,061 1,219 1.610 859 2.579 1,280 859 2,579 1,311 297 266 31 7,526 7,854 13281 8,211 7,883
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARTIN, CAMBRIDGE PAGE 14 ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024 NOTES TO THE ACCOUNT8 Incomlng Resourcès Movement Brought Resources Expended Forward Transfers Carried Forward UNRESTRICTED FUNDS 2024 General Funds Other Groups St Martin'8 Church General Missionary Support Building Maintenance Fund 2,933 3,038 (105) 1,554 1,449 137,171 392 1.029 130.006 8,239 7,165 {7.8471 1,029 71,080 848 2,120 1,859 7,400 1,377 80,104 401 4.526 141,525 141,283 242 75,602 10,636 86,480 Deslgnated Funds Building Fund Chair Fund Former Day Centre Funds 380 826 8,850 1,080 1,408 18,4701 1254) {1,4081 14,266 3,425 8,527 (6,2341 13,171} 1438) 7,119 1,206 11,338 110.132) 26,218 19,405} 6,681 Total Unr08trlcted Fund8 142,731 152,621 {9,890) 101.820 1,231 93,161 'Bolh the Building Fund and the Chair Fund represent money raised for the purpose of restoring the Church {ling after the collapse in 2020, and replacing the p&ws with chairs as described in the proposals for St Martin's for All - Reimagining Together These funds are designated for the purposes slated but not restricted. The main repair work lo the ceiling was compl&led in 2023 but fund raising efforts continue to support the continuing improvement to our worship Spa and to provide the necessary Equipment and Furniture. The negative balance on the chair fund was £4,599 after payment of £7,770 for new chairs in 2024. This was paid for by a transfer from the General Fund and this fund is now cio$ed UNRESTRICTED FUNDS 2023 General Funds Other Groups St Martin's Church General Missionary Support st Thomas's Hall Building Fund 2,086 2,192 (1061 1,660 1,554 123,697 2,430 657 119,102 13,773 1,333 4,595 {11,3431 {6761 66,612 871 2,796 1127} 11,320 71,080 848 2,120 128,870 136,400 17,530) 71,939 11,193 75,602 Designated Funds Building Fund Chair Fund FoTher Day Centre Funds 93,350 9,022 207,232 57 2,756 {113,8821 8,965 {2.7561 115,511 15,290 14,283 12,637 (20,8301 (3,0001 14,266 3.425 8,527 102,372 210.045 1107,673) 145.084 (11.1931 26,218 Total Unrestrlcted Funds 231,242 346,445 (115.203) 217,023 101,820