## **The Llan Ministry Area** ## **Report and Statement of the Trustees** ## **Year ending 31 December 2023** The members of the Ministry Area Council (hereafter MAC), who are also trustees of the charity, present their report with financial statements of the Charity for the year ending 31st December 2023. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the Charity’s trust deed, the Charities Act 2011, Accounts and Reporting by Charities: Statement of Recommended practice (SORP) and the Church in Wales Accounting Regulations. ## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity Number** 1132553 ## **Registered Charity Address** 1 Coed Yr Esgob Llantrisant Pontyclun RCT CF72 8EL ## **Trustees and members of the MAC** The Trustees and Members of the MAC during the year were as follows. ## **Clergy The Reverend Vincent Gardner (Ministry Area Leader)** The Reverend David Jones The Reverend Simon Freeman The Reverend Rick Gratton (not Trustee) ## **Church Wardens** Mrs Shirley Evans Mr Gareth Jones ## **Treasurer** Mrs Judith Lewis (resigned in 2023 – post vacant at 31.12.2023) Steven Burgess Anne Brown Averill Wintle Digby Davies-Thomas David Allen Peter Ashton Roger Hambley Andrew West Mary West 1 ## **Subwardens** There are sub wardens elected to every Church in the Ministry Area, ## **Independent Examiner** Robert Hugh, BSc, FCA. 15 Dan y Bryn Avenue Radyr Cardiff CF15 8DD ## **Governing Document and organisational Structure** The Church in Wales is a Province within the Anglican Communion and seeks to advance the Christian religion though a world-wide mission. The Ministry Area of Llantrisant (referred to as Llan hereafter) was created by decree in 2021 and is part of the Diocese of Llandaff. Llan has 12 Churches, Ss. Illtyd, Gwynno & Dyfodwg Llantrisant, St. Michael’s Beddau, St. David’s Miskin, St. Illtud’s Llantwit Fardre, St. Illtyd’s Llanharry, St Paul’s Pontyclun, St. Anne’s Talygarn, Ss. Julius & Aaron Llanharan, St. Peter’s Brynna, St. David’s Tonyrefail, St Alban’s Tonyrefail, St. Barnabas Gilfach Goch. With the exception of the Clergy MAC members are appointed for 1 year with the exception of the Wardens and the Lay Chair who were appointed (during covid restriction) by the Bishop (commencing January 2021) ## **Induction and Training of New Trustees** There is no formal induction training, trustees are already members of the Church and so are aware of the goals and aims of the Church. Their roles and responsibilities are communicated verbally and through relevant documentation from the Charity Commission. Several are already trustees for other organisations. ## **Objectives and Aims** The objectives and aims of the charity are the promotion of the whole mission of the Church, pastoral, evangelistic, social, and ecumenical in the Ministry Area (here after referred to as the MA). Short term plans and objectives are agreed with the Diocese (referenced in the text below). It is the responsibility of the MAC and the Clergy to work together and co-operate in all matters of concern and importance to the MA for the promotion of the objectives and aims. As required by the Charities Act 2011, the MAC has given due regard to guidance 2 published by the Charity Commission in respect of the operation of the public benefit requirement. The activities undertaken fulfil the MAC’s (purpose for the public benefit are described hereunder). ## **Charitable Activities and Main Achievements** ## **The Ministry Area** The main activities of the MA during the year have been to promote the mission of the Anglican Communion and spread the Gospel to the people of our communities. The MA provides pastoral care, including visiting the sick and local schools, and carries out the usual weddings, baptisms, and funerals. 2023 Was largely the first full year that the MA ran without the most obvious evidence of the difficulties running on from the Covid 19 pandemic. Meetings were held for the MAC and some Church committees as was appropriate. MAC meetings (normally every quarter) moved venue around the MA to ensure fair and equal visibility to all our congregations. During the year the original model for the MAC structure was varied from 36 plus people plus Clergy. (Clergy in this respect included Rev. Rick Gratton for MAC meetings – which continues post the variation). The varied MAC covers all the Clergy, the Wardens, Lay Chair, Treasurer and one representative from each Church (12). A substitute is allowed for in respect of the 12 Churches if absence to allow full representation. 2022 saw a suggestion to create 4 MAC Committees there being - Finance - Church Fabric - Outreach/Mission - Communications/Publication Thus far, only the Finance team has been successfully been formed. The major issue is securing volunteers to serve on such groups that are larger than a single Church within the MA. Many of our congregations are elderly and the commitments are daunting. Activities were held as people were still fearful of larger meetings. The income flow has begun to “pick up”, details by way of a summary are attached at the foot of this narrative. The MA responded well financially to appeals (international, National and Local), there were several such appeals. The response in a period where incomes of individuals was restricted as the cost of living “crisis “continued to bite. Aid locally continued in normal fashion. Movement outside the original parish structure saw people continue in attending in different sections of the MA for the first time, although many remain strongly loyal to their “local” Church. The flow of food to local Foodbanks has been maintained in ongoing hard times experienced by our communities. (Being a very large MA there are several distinct communities). Christian Aid week was marked across the MA as was Remembrance Sunday at 3 several locations. Some of the Remembrance services were broadcast to a wider audience. The Annual General meeting combined with a celebration of the work of the MA was held in April 2023. The AGM was hindered in several ways. Firstly, the requirement to use the Diocese accounting system (MyFundAccounting) had radically changed the nature of reporting. The MA continued to run on a devolved basis with an additional central fund for the administration of the MA which also had to use MyFundAccounting. Training in the use of this new system from the Diocese was cursory, and inadequate. Variation in coding transactions and varied versions of the software added to the difficulty and only past the year end was the MA able to prepare a fully and accurate accounting record for the MA. Additional to this difficulty was the requirement to move from only 3 Churches having Charity Commission (CC) status to coverage CC for all 12 of the MA’s Churches. To give effect to this required a transition to the full and infinitely more rigorous full accounting requirements of the CC. The CC required the MA to value all the assets that had become the property of the MA and where possible secure the initial financial cost to the then Parish when first taken into use (many of the properties and items had been in use for decades and records had to be found or historic values established). These two exercises overpowered the finance teams and officers for a considerable time in year, delay was inevitable and other tasks had to be forgone. The cost in external help was extensive and had not been foreseen at the time of creation of the MA or all other MA’s in the Diocese. The MA has progressed forward after another very difficult year has however continued. The Officers of the MAC and the Council had to be formed by nomination (as meetings and voting secretly became impossible under Covid) at the time of inception of the MA. Hence the nomination by the (then) Bishop). For 2023 we were able to confirm the sub-wardens for the churches democratically. In terms of the Charity Commissions needs the Commission has been informed that all 12 Churches will operate under the former Llantrisant Parish registered number and the name change has similarly been notified as required. The MA collaborated with the Diocese to prepare an ongoing plan for future activities across the MA communities. The plan will be reviewed every 6 months through the mechanism of an Arch Deacons visitation programme. It is correct to reflect the degree of financial support the Diocese has extended to MA’s around the Diocese the position would be less healthy but for the temporary support given. WIFI and incoming payments routines apply to all of the 12 Churches, and those lacking this service hope to have completion of a programme the installation completed in 2023. Broadband speeds and signal availability have been irritants to securing these links; not only through technical engineering problems but also some very thick walls in some of our historic buildings (there are 5 such listed buildings) 4 Maintaining our buildings remains a constant duty attended to, and particularly the historic buildings noted above (Grade 2). The needs of all our Church Fabric have been addressed quickly and fully during 2023. A data base system is in preparation to ensure ongoing update of all the needs that may have to be faced. This pattern of activity should ensure requirements do not become increasingly difficult to manage or fund through passage of time, delay and ignorance of needs. The MA works tirelessly to cover DBS security checks across Communities. The process of ensuring all who need to be screened is now in place. The Administrator (part time) continues to ensure the smooth scheduling of Services, Funerals, Baptisms and Weddings etc can be effectively managed across the 12 Churches; essential as the MA continued to operate with one Clergy member “down”. The MA collaborated in the creation of a new Deanery structure and one of the MA Clergy Leads the new Deanery of Eglwysilan (made up of 6 Ministry Areas acting together). The MA multi location Mothers Union (MU here after) has been co-ordinated into a single MA structure to ensure efficiency and effectiveness and avoid duplication in that excellent organisation. Drawn from two of our 12 Churches the Diocese “Away from it All” (AFITA) programme is effectively managed for the whole Diocese. The scheme offers the opportunity of a holiday in a fixed Caravan (Porthcawl) to disadvantaged families in the Diocese. The scheme offers 28 weeks of holidays to such families and 7 of those weeks are offered families in the Diocese of either Swansea and Brecon or Monmouth. Most of the families using the free facility will probably never have had a holiday of any kind before or not for a very considerable number of years. Our collective mission noted in our ongoing plan set in 2024 for 2025 onwards will be subject to regular Archdeacon’s visitations (every 6 months). The next section notes all the activities undertaken by individual Churches (or groups operating together) across the MA communities. The requirement for maintaining services is omitted for the text as that is a “given”; add to that he number of funerals the MA staff assisted with (in excess of 300 across the MA) baptisms and weddings home visit etc. that have to be undertaken. ## **The Ministry Area main Achievements** Examples of successes. Celebration of the Kings coronation- various events and use of the Ellacombe bells system in Llantrisant which had been silent for many years. 5 Lent Lunches across the MA. Llanharan “open the book” day and Christmas events. Creation of “the Flock” in Llanharry initially with a visitation by Alpaca’s MA film club (two locations used) Filmed and broadcast services from St David’s Tonyrefail. Support to the Probation Service Dementia support group with those in need of help (Llantrisant) – similar help from our people into the local Stroke group (Tonteg) The Welcoming of several Choirs into our churches for concerts. Use of MA halls by Scouts, Cubs, Guides and Brownies helping connect us to the local communities. Several Fayres and Markets in the MA to engage with the communities (Pontyclun and Brynna) Llantrisant Christmas Tree festival – Similar collaborative support to Salem Baptists (Llantwit Fardre). Link to schools and communities especially to the young to follow the Christmas story. School visit to Churches (Llantwit Fardre) – Schools Christmas concerts help secure contacts with schools and Christian teaching. Lunch with entertainment at Beddau bring people together in the area. Messy Church in several Locations Scarecrow fun festival (Talygarn). Gilfach Goch’s community shop providing an essential service to that isolated community. Extensive support to several foodbanks the MA providing a considerable weight of much needed supplies. Llanharry Saturday food distribution service. 6 Pontyclun Refugee Support Group have provided a family home, driven by Pontyclun church goers would not have succeeded without that input (a family now has a home a mother and 2 daughters – the father was killed in the Afghan conflict) Warm hubs in several places often in collaboration with local authorities Strong support from the MA to the Mothers Union holiday scheme (Away from it all) by way of funds and 2 key officers who manage the scheme. Training curates and preordination potential clergy Lay led services to ensure all our churches have services on a regular uninterrupted basis. Rainbow of hope - support to Asylum seekers, hungry and homeless in Cardiff ## **Public Benefit** The benefit to the public is a feeling of spiritual stability and freedom within the MA for the benefit of all God’s people. This is exercised through the provision of Regular public worship and pastoral work, including visiting the sick and bereaved; the teaching of Christianity through Sermons, films, and small groups, plus the taking of Assemblies in local schools; the promotion of Christianity through special services where possible. This across 12 weekly open and active Churches. Gareth Jones – Lay Chair 23 April 2024 7 LLM kllNISTRY PREA REGISTERED ¢HARfry NUMBER.. 11325SJ STATEMENT OF FI￿1*￿¢1￿ ACMWTIES FOR THE YE￿ ENDED 31 DECEUBER 2023 Re*irthd L¥sfY•ar Tc¢ Total INc￿lING RESOURCES Voluntary r•sourc•s DiFecl g1Vrn￿ 143 F lJ.336 46.868 Church ¢ollectsons Indiréct amng Tax r8funds ActivitiesfwgEnerating lund5 12.981 21 884 12.9B1 21.854 22.139 27 808 3.661 22.139 27.8Q6 3,661 55,989 27,362 311,4n 22 714 29.712 Fund rai*ng So8cial colleohJn¥ scellaneous Inc(the Church ￿811 and other wopertyiDrorna onaiion$ 4+Trd *gaoes I￿￿*￿•nt Incorn• Common Inve51Ment Fuffld Inleresl ￿CE1ved Other incotnill9 resour¢eg Grants from D8F oth￿grantS rec81vèd alniena￿P ofNfiniSIry 41,714 32.295 27,362 166.418 40,( 10S.0S5 16.098 7.319 2,289 7,749 579 11,U1 28.406 19.774 JS.190 30.185 20.128 30,185 Total Incornin9 resourc¢$ 492,210 159.437 692.077 417.327 Outgoing r•$ouice$ expended forthe prDmotion ol th• ofth• Churcth inth* Par*h 4*nt4rpane4 of Ministry Parochial &xp8fflsps of Cl&ncs laintenalce ot5Etrtyices Gensral chUrchex￿n￿S afchurchés a￿le￿ancE and propety Hom¢ INoV.d Costs offun¢J rti￿n9 Exeptronal expenses Totsl Outgoing r•sourc•$ 206.J65 10.M2 10.L4 23 528 206.365 ID.Q02 10.224 2J.644 80.431 219,191 9.512 T.449 320 28,998 3.498 3,498 10,054 3,147 3,431 362.147 6b 10.396 4,047 88,943 381.711 436 Natlficomin￿I0u*0oin9> r•sourcus b•farntransf•pJ 110.499 .430 159 Wl 309.930 5.810 un￿all3ed g&rf10¥5esl￿ revwuabon of.. Inv¢5tm¢nrs ChuTch Halls and Irwéskn@rFt property 3.828 1,041 13.829 18.196 10.719 245.000 Nèt lJ)¢reaselld¥¢rEasel infunds Y72.830 326.626 ba?ncé8 brwwt forward ai 1st Jinu 365,863 21.32 Tl6.079 1,163.262 941,285 Adjusbnenl Ioopgnifflg balance.. slerto teY3lu&bon rtSetVE Adiustmeniw openw balan R￿￿¢￿11￿ Unresthcied to Restnrtéd Funds 142&0001 250 16651 16651 14.8251 4.825 R8allotrdtioffl 00s￿nale0 R&sinctsd Funds balanc@$ Introdwel on trf Nlintstrytha at t JEnuary 2022 Transfarof suolus on thur¢h nails and Investment prgpgrty 3.Q39 [245.￿0) F￿￿tt balance5 Ga￿lE￿10r¥Ilrd t JI DE¢*rrknÈr 474.698 S9,7S2 956.T73 1.491.223 l Y63.262 LLAN MINISTRY AREA REGISTERED CHARtrY NUMBER: 1132553 BALANCE SHEET AT 31 DECEMBER 2023 Notes This Year Last Year Fixed assets Tangible assets Investments 436,500 657,354 1,093,854 436,500 641,882 7, 078,382 Total of Fixed Assets Current assets Debtors Cash al bank and in hand 154,056 927,228 1,081.283 39.329 744,243 783.572 Crèdit¢rg falling due within one year 10 13,914 28,697 Net Current Assets 1,067,369 754,881 Total assets less current liabiltti¢s 2,161.224 1,833,263 TOTAL NET ASSETS 12 2,161,224 1,833,263 Income funds Unreslricled.. Ordinary Designated 13 13 13 474,698 S9,752 956,773 365,863 21,320 776,079 Restricted Endowment Revaluation reserve 670,000 670,000 TOTAL FUNDS 2,161223 1, 833.262 Approved byThe MinistryArea Council on 6th November2024 And signed on its behalf by: Gareth L Mini a Treasurer LLAN MINISTRY AREA REGISTERED CHARITY NUMBER 1132553 NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2023 1. A¢¢ouniing Policies The Pinanckal Slalemenls have been prepared in accordance with a0p1￿&ble Unrted Kingdom accouniing stsndard5, Ihe 'Sialemenl of RecoTntnended Practice- issued by the Charity CoMmiss￿nerS and the Church in Wates Accouniing Regulations. Th8 hisioncal Cost Gonventson is used as modffjed 10 Include Ihe revaluation of Inveslmenis. The accrLLals basis of accounting h85 been adapted. The priTrcipal accLyJnling poiicies are applied consistently. Fixed a$$ets Freehold property.. Cburcw, Churchyards and Vicarages are vested In the Representative Body of the Church In Nwales., such property fortns no part of the assets of the Ministry Area Moveable Church cont8nis requi￿ a faculty for disposal 50 are considered 10 bè in31ienable property and are noi valu&d, nor r￿gnised on the Ba18nc8 Sh881. Expenditure Incuwed on Churches Iincludiw ¢￿tents1, Churchyards and Vicarages is wntten off when inGurred. Other freehdd land and buildings are hdd In trust for the MinistryArea by eilher Ihe Represanlaliv8 BodyoT the Ll8ndaff Diocesan Board of Financ8 The basis for valuation of other freehdd land and buildings Church Halls ar& stat￿ 81 V8luation Freahold propaty not uséd for church purposes is slated al valuation No provision ford&precialion of land anLI buihlings is made. Routine addilk)ns and r8placem8nts to Church Hall contwls ara charg8d 10 current expenditure b. Funds Unrestricted funds: are general funds which can be used for ordinary purposes. Designated funds.. are funds wttich have been Soi aside for SFEcific purposes bJl which can ba r8lum8d lo the genera fund at any IiTne rf the truslees so decide. Restricted funds.. represent income from trusts or endowfflents wh￿h may l)e eKpended only on those reslrFcled otsjecls provided In the leims of the tru51 or bequest. Any balance remaining unspent al lh6 end ofeach year must be caffled forward as a balance on thai . Incorning resovrces.. these are all acc￿nted forgross. Planned gDiing, collections and donaliMs are re￿nISed when r￿e1ved. Indirect giving.. Tax r￿u￿a$ are recognised as soon as the arnoun15 are claimable. Grants and Legacies are accounted for when the Ministry Area Is legalty enlilled lo the a￿Unts due. Inve51menl income. DivQends are 8CCOUnted for when receivable,. Interest and tax fftoVe[ab￿ are accrued Where the Ministry Area has not invested separately foraath fund Inte￿$t is apportioned to individu81 funds on an aver89è balance basis. l Olh¥ income Ns generally recognised when It 1$ rec￿Valle. d. Outgoing fesotsrtes Minisiry Area Fair shara is pa￿ in pgrit*lic inslalm&nls and is Included in expen¢ilure for me yaar to wh￿h rt rdales. l other expenditure Is generalty reco9nis8d when Il is incurred. Investm8nts Invesltnenls are slated at Valual￿n as advised by Ghuich in Wdes. 2. Fees for Financi￿ Stat8ments Examination This Y?ar Last Y&ar IndÉpendent exarnneRs fees for report￿19 on rhe Financial Slalernents 3,550 220 3. Number of employee& There are four paid ¢mploy888. No Payu￿nIS were made lo MAC m&mb8rs. Des¥wa￿l R￿￿cted This Year Last Year 4 Maintefian¢o of fflinistry.. Diwesan Fair Share aintenance of minislry 199.709 6.657 206,365 199,709 6,657 206.365 215 017 4.174 279. 191 LLAN MINISTRY AREA REGISTERED CHARITY NUMBER 1132553 NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2023 Oesign&t ReSt￿*d This Year Last Year 5 Generaj Parish Expenses. Cost ol Eneetings Bank charges Printipg postage and stationery Telepho Office and general expenditure Office salary Professional fees Examinerfs fees Equipment Gifts 21 632 2,914 137 632 2,914 558 2,695 T99 3, 150 6.365 1,823 175 7,500 7, 145 1,717 7,776 5,624 3.550 1,717 7,776 5,624 3,550 629 629 23,528 23,644 18.810 6a Payrnents to Ministary Ar08 m¢ssion8'. Children and young people activity costs Cost of church publications Other mission work 28S 56 3,158 285 56 3,158 227 256 598 3.498 3,498 1.081 6b Missions and Grants HomeAYtsrfd Di0￿saN proiecls projects UK Chariiies Intemaiional mission and projects loo 1,259 7,554 7.483 70,396 3,762 4,208 2.084 10.054 3,762 4,208 2,084 10,0S4 Total Mls$ions 13,553 13.553 11.477 F￿PhO prapety Fithres& Thi$ Year Last Year 7 Tangiblè Flxed Assets Cost or valuatK)n". Balance 1st January 2023 Addit￿￿8 Revaluation 435.000 1.500 436,500 426.500 265.000 1255.0001 Balance 31 Decernber 2023 435.000 1.500 436,500 436.500 Accumulated deprecLqlion Balance 1st Janwry 2023 Charge for the year Accurnulaled depreciation Balance 31 Decerntser 2023 N61 bodi value. Balance 31 December 2023 Balance 31 December 2022 435.000 435.000 1,5CO ,5CO 436,500 436.500 436.500 426.500 Freehrdd Propety al 31 De¢￿ter 2023 compnses Church halls at valuaiton 435.(￿0 LLAN MINISTRY AREA REGISTERED CHARITY NUMBER 1132553 NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2023 Investment Properties Other inveslmernts 8 Investmerts This Yeaf Last Year Alval￿at￿ll". Balance 1 January2023 Fund balance5 introduced w creation of Ministry Area at 1 January 2023 Addilims In the year Decreases In Ibe y8ar Unrealised gain on revaluat￿n ol Investments 235.000 406.882 641,882 7.936 472.406 4.452 4,4S2 76 17.6761 18.696 17,6761 18,696 (24.254) 245.7f8 Balancè 31 Dé¢6mber 2023 235,OOQ 422,354 657.354 641.882 Investrnenl Properties al 31 De*mber 2023 comprise Residential Investment Propety Al valuation 235.000 Other inveslrnents al 31 Decefflber2023 compnse Common InvestmeTrt Funds hel¢ by The Represenlalwe Boty of the Church In INale5 Intem2tional Prudence Bond At valuatson 271.874 135,008 406.882 The mak81 ValL￿ of tt)e resid6nlk81 inv&str*nt propety h8s been 88$es8ed by the TnJslees fdlowing the. rts¢8iPtof Independanl advice. Investsnenl properbes a￿ held by The RepresÈnlative Body of the Church in Wa￿$ ￿ bÈhaWofThè Llan Mini81ry Area. Shares in tht cOmr￿n Investment Fund are held by The Rewesentsb"ve Body of the Church in W31es on behalf ol The Llan MinisiryArea. 9 Debtors Income tax recoyefab Donations reC&￿able Other debtors and prepayments 25.961 100.000 28.095 154,056 25.085 14.243 39.329 10 Creditors falling due within one year Other creditors and accrued expenses 13,914 13,914 28.691 28.691 11 Revaluation reserve At 31st December 2022 Adiuslmenl lo opening balance isin9 trom rev8lualion of Church halls ising from revaluation of Inv8s1menl propety Al 31st Decerntyw 2023 670,000 425.000 10.000 235 000 6T0.000 670,000 Analys45 of Not 12 Assets by Fund unres1￿c4ed Thls Year Al 31 DeCeM￿r 2023 Tangible as8&ts Investmenls Debtor5 Cash at Bank and in Hand Creditor5 amoun15 falling due wlhin one year r.￿￿￿0 '111£18 S¥ 5 & && I'f'g fff ff f f L LA V Vll¥lSTR Y AREA R£G r. CHA41-Y NLif•pFR "1J25£• INDC?E¥J' 'T EXAV,liER'5 RCPCRT Ta fF¢E TBJsfEES or THE LL&ty4 M',tr41S¥RY ARE4 YEAIQ ￿NDED 31 DECEfi.BER 2)23 I: IldL'J-ec TlJ*ol InrA triJYi,' ?*knmllX"r..) IF i• Ty rp.-.piTh$i=. *-1￿ t:ec. Jrls Lf+arr 5P.eli.':f 14= Jl:"I k.Cf4TrlSSf)l L'ijer '.alt 2..Ir.It￿.",-1ar. ¥1 1-12lle'x r J¥- *S1S Qt Lr.d*wi1ily￿t EAJTr,inor's R¥p" ,1 i JrirJ'.I:.r Ak- ;.&'i w J ir J l- ¥Jr riJli-. r. .):- -'1"¥ ￿￿j., b.".Yr ',) r.- 1￿( J- L. I ". Jb en -rJ l-. i).IlJ rHLI_' red .7 &l.- Al.fi' >)*g¥Liprdll¥ r'o j￿￿-1.-fi ,fJ41 ar,1 16 1 lu ItrL%5e w*-;r.fS #f I IridvFtpden4 Exa1￿11•¥r.￿ 51dlerncnt LknDirchEri .QT.e Ir itl A-lr. i->Tr 'l.Yi ki r.rrl ltrr Eti￿lf￿11Èvl,.S I =rb r IvI.ro '&.)J ￿- d-1￿ LOThFis' e.'.'I IP -1%. _'pr:cr aNpili"r > l*LIL d"."Ar. ) ¥'iJLir kn ￿Tr)r.￿.- i.n1¢.r4'31-(I i Tra u. Il'e Klr HJAI. L L411 MINISTPY AREA R£G. aTfRits LFIA41", V Niif•RFR "1125? INDIPEYJ, 'T EXAM,N'ER'S RIPCRT TC r￿E fRJ5fEE5 or TPIE LLAY IAINIS1RY ARE4 YEA4 F.NDED 31 DEVEII,BER 2J23 4•1 r..I'. Cfi ¥•P-S Q RÈ%rJfr¢ilye RyspL%ry#its 1ib&s af TrwlS**hS &Fid Ey4Trinpr ? 'L.s::es .'t:P)ry5 Ir¥ Il'4 riuk.a-&:or & It¥• iifi.+. .t5 '.yy -)- 1 ilri L IJ .')'. Irr C.11 wil .J".L '¥.. l-KJ..e's r.prii po -.r 'hk= rJ'i • J ij J.. l- IYT .1 w-TITl*o07 r,Il,. i).IlJ Lld I￿til I fe IdLIL JE d-.-.Ar. r'¢p' -.) ¥.-iJtlE ¢rar.*.- i.n1r.r5".afil r*J D, Il'e '?r4'.urp.' Klr ￿jatI. ri'.?2 i.ar7111