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2024-03-31-accounts

The Pilgrim Bandits Charity end of year report ending 31 March 2024

The trustees present their report with financial statements of the charity that have been recovered from an online accounting tool for the year ended 31 March 2024. The trustees have adopted the provisions of 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 1 January 2019).

All former trustees and the former CEO have now resigned. This led to late filing of accounts last year and temporary banking being arranged which is now resolved as at the date of this report. The Charity commission has been informed and progress made over the last year to remedy the issues.

The charity continues to grow and achieve successes. Of note in the past year has been a world first crossing of the English Channel by rowing boat, from Poole to Cherbourg and back by injured veterans. This was followed up by another world first with the charity supporting double amputee to summit Mount Everest and being accompanied by other charity members and injured veterans with a summit to base camp.

Over the year other activities have taken place, to include dinner nights, speeches at events, cycle trip to Arnhem and other social events to maintain the charities public image.

OBJECTIVES AND ACTIVITIES

Objectives and aims:

The Charity’s objective and aim is to provide support to injured service men and women, including those in the emergency services.

SIGNIFICANT ACTIVITIES

Pilgrim Bandits know that adversity, challenges, and achievements serve to strengthen the human spirit, but for some of those we support, the very basic human tasks are hard to perform. We endeavour to instil self-belief and put initiatives in front of them that not only test them physically and mentally but paves the way for a real transition into civilian life. We raise funds through the public and corporate domains which help action the activities, transition, and employment of our beneficiaries.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document:

The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered charity number

1136166

Principle address

Unit 2a Queensway Industrial Estate Stem lane, New Milton BH25 5NN

Approved by order of the trustees and signed on behalf of the trustees of the charity:

On: 29[th] March 2025

By: Adam Elcock Signed:…………………………………………… feat

CHARITY REGISTRATION NUMBER: 1136166

Pilgrim Bandits Unaudited Financial Statements 31 March 2024

BURGESS HODGSON LLP

Chartered accountants Camburgh House 27 New Dover Road Canterbury Kent CT1 3DN

Pilgrim Bandits

Financial Statements

Year ended 31 March 2024

Page
Trustees' annual report 1
Independent examiner's report to the trustees 5
Statement of financial activities 6
Statement of financial position 7
Notes to the financial statements 8
The following pages do not form part of the financial statements
Detailed statement of financial activities 16
Notes to the detailed statement of financial activities 17

Pilgrim Bandits

Trustees' Annual Report

Year ended 31 March 2024

The trustees present their report and the unaudited financial statements of the charity for the year ended 31 March 2024.

Reference and administrative details

Registered charity name Pilgrim Bandits Charity registration number 1136166 Principal office Unit 2A Queensway Ind Estate New Milton Hampshire BH25 5NN

The trustees

Mr A Knights Mr K Harman Mr A Elcock Mr T Arnett

Independent examiner Robert Field FCA CTA Camburgh House 27 New Dover Road Canterbury Kent CT1 3DN

Structure, governance and management

Governing document

The charity is controlled by its governing document, deed of trust and constitutes an unincorporated charity.

Recruitment and appointment of new trustees

The management of the Charity is the responsibility of the Trustees who are elected and co-opted under the terms of the Trust deed.

Key Management

The chief Executive Officer of the Charity is Mr Matthew Hellyer. He owns 100% of the share capital in Pilgrims Bandits Group Ltd.

Other Comments

All former trustees and the former CEO have now resigned. This led to late filing of accounts last year and temporary banking being arranged which is now resolved as at the date of this report. The Charity commission has been informed and progress made over the last year to remedy the issues.

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Pilgrim Bandits

Trustees' Annual Report (continued)

Year ended 31 March 2024

Objectives and activities

Policies and objectives

The Charity's objective and aim is to provide support to injured service men and women, including those in the emergency services. In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'.

Strategies for achieving objectives

Public events Expeditions Public fundraising Support to NHS, Police and Fire service during the Pandemic Online auctions

Activities undertaken to achieve objectives

Pilgrim Bandits know that adversity, challenges and achievements serve to strengthen the human spirit, but for some of those we support the very basic human tasks are hard to perform. We endeavour to instill self-belief and put initiatives in front of them that not only test them physically and mentally but paves the way for a real transition into civilian life. We raise funds through the public and corporate domains which help action the activities, transition and employment of our beneficiaries.

Main activities undertaken to further the Charity's purposes for public benefit

The charity has partnered up with other community groups ensuring we share a common interest in the welfare of military and blue light veterans, helping and supporting each other through shared assets and joint events.

Achievements and performance

The charity has completed a number of events and challenges to meet with its statement, mission and goal.

The charity continues to grow and achieve success. Of note in the past year has been a world first crossing of the English Channel by rowing boat, from Poole to Cherbourg and back by injured veterans. This was followed up by another world first with the charity supporting double amputee to summit Mount Everest and being accompanied by other charity members and injured veterans with a summit to base camp.

Over the year other activities have taken place, to include dinner nights, speeches at events, cycle trip to Arnhem and other social events to maintain the charities public image.

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Pilgrim Bandits

Trustees' Annual Report (continued)

Year ended 31 March 2024

Financial review

Reserves policy

The charity operates a reserves policy in order to protect itself against drops in income and to take advantage of new opportunities. The charity's reserves can be spent on any of its aims.

This reserves policy sets out: -

Charities can set aside enough money to meet a potential need, such as an unexpected drop in income. If setting aside money for a specific purpose, such as building works, a charity should make it clear that this is separate from the charity's general reserves.

Components

The policy allocates money from unrestricted fund balances, which are not invested in fixed assets, to several designated funds. These funds are: -

1. Continuity Fund - £20,000

This fund is to be used to bridge any possible delays in receiving promised grants or managing payment in arrears contracts. This has been defined as a minimum of a three months budgeted trading activity.

  1. Restructuring Fund - £10,000

This fund is to be used to cover essential trading/activities whilst sourcing income to a maximum of 6 months budgeted trading activity.

  1. Cyclical Maintenance Fund - £5,000

This fund is to be used for major items of maintenance of the fabric of the buildings such as redecorating the interior and exteriors.

  1. Dissolution Fund - 3 months minimal running costs £5,000 and residual salaries £10,000

This fund provides for the costs of dissolution should the charity be unable to continue. It is only to be used in the event of the Trustees' deciding the charity should cease to exist. It will be used to pay notice periods, redundancies and the expenses of running the charity in the event of closure.

Total minimum requirement therefore being £50,000. As at the year end the Charity holds unrestricted reserves of £246,587 of which £236,906 is held in cash assets.

Due to the nature of the organisation and the regular review of the budget, this policy should be reviewed on an annual basis to ensure: -

Should the budget be reduced due to the end of projects or other such occurrences, then the reduction

- 3 -

Pilgrim Bandits

Trustees' Annual Report (continued)

Year ended 31 March 2024

of reserves should be planned over a minimum of five years.

Going concern

After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.

During this reporting year the Charity's main bank was held and operated through a temporary company account by the name of Pilgrim Bandits Charity within Pilgrim Bandits Group Ltd. This was due to the failure of the former Trustees to handover the charity bank account which was the basis of a dispute ending with the amicable dismissal of the former Trustees and officers of the charity. The current online bank is in line with charity commission guidelines with oversight of all trustees to monitor and enforce compliance. This problem has been resolved and the next reporting period will show the charity account under Pilgrim Bandits held on a 'not for profit' high street bank.

The trustees' annual report was approved on .............................. and signed on behalf of the board of trustees by:

Mr A Elcock Trustee

- 4 -

Pilgrim Bandits

Independent Examiner's Report to the Trustees of Pilgrim Bandits

Year ended 31 March 2024

I report to the trustees on my examination of the financial statements of Pilgrim Bandits ('the charity') for the year ended 31 March 2024.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement - matter of concern identified

I have completed my examination.

From the work undertaken the following items were noted as areas of concern although it should be noted that the charity has been making huge inroads to addressing these.

I confirm that no other matters have come to my attention in connection with my examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or

  2. the financial statements do not accord with those records; or

  3. the financial statements do not comply with 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 accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination.

I confirm that there are no other matters to which your attention should be drawn to enable a proper understanding of the accounts to be reached.

Robert Field FCA CTA Independent Examiner

Camburgh House 27 New Dover Road Canterbury Kent CT1 3DN

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Pilgrim Bandits

Statement of Financial Activities

Year ended 31 March 2024

2024 2023
Unrestricted
fundsTotal funds Total funds
Note £ £ £
Income and endowments
Donations and legacies 4 176,652 176,652 321,039
Other trading activities 5 12,223 12,223 107,128
───────── ───────── ─────────
Total income 188,875 188,875 428,167
═════════ ═════════ ═════════
Expenditure
Expenditure on raising funds:
Costs of other trading activities 6 5,909 5,909 12,678
Expenditure on charitable activities 7,8 239,781 239,781 384,446
───────── ───────── ─────────
Total expenditure 245,690 245,690 397,124
═════════ ═════════ ═════════
───────── ───────── ─────────
Net (expenditure)/income and net movement in funds (56,815) (56,815) 31,043
═════════ ═════════ ═════════
Reconciliation of funds
Total funds brought forward 303,402 303,402 272,359
───────── ───────── ─────────
Total funds carried forward 246,587 246,587 303,402
═════════ ═════════ ═════════

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The notes on pages 8 to 14 form part of these financial statements.

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Pilgrim Bandits

Statement of Financial Position

31 March 2024

2024 2023
Note £ £
Fixed assets
Tangible fixed assets 13 16,549 22,246
Current assets
Stocks 14 3,115
Debtors 15 198,917 268,781
Cash at bank and in hand 41,989 25,073
───────── ─────────
240,906 296,969
Creditors: amounts falling due within one year 16 10,868 15,813
───────── ─────────
Net current assets 230,038 281,156
───────── ─────────
Total assets less current liabilities 246,587 303,402
───────── ─────────
Net assets 246,587 303,402
═════════ ═════════
Funds of the charity
Unrestricted funds 246,587 303,402
───────── ─────────
Total charity funds 17 246,587
═════════
303,402
═════════

These financial statements were approved by the board of trustees and authorised for issue on ........................, and are signed on behalf of the board by:

Mr A Elcock Trustee

The notes on pages 8 to 14 form part of these financial statements.

- 7 -

Pilgrim Bandits

Notes to the Financial Statements

Year ended 31 March 2024

1. General information

The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is Unit 2A, Queensway Ind Estate, Stem Lane, New Milton, BH25 5NN, Hants.

2. Statement of compliance

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Charities Act 2011.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

There are no material uncertainties about the charity's ability to continue.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.

Designated funds are unrestricted funds earmarked by the trustees for particular future project or

commitment.

Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.

- 8 -

Pilgrim Bandits

Notes to the Financial Statements (continued)

Year ended 31 March 2024

3. Accounting policies (continued)

Incoming resources

All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:

Resources expended

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

- 9 -

Pilgrim Bandits

Notes to the Financial Statements (continued)

Year ended 31 March 2024

3. Accounting policies (continued)

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant and machinery - 25% reducing balance Fixtures and fittings - 25% reducing balance Motor vehicles - 25% reducing balance Equipment - 33% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into.

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

4. Donations and legacies

Unrestricted Restricted Total Funds
Funds Funds 2024
£ £ £
Donations
Donations 176,652 176,652
═════════ ════ ═════════
Unrestricted Restricted Total Funds
Funds Funds 2023
£ £ £
Donations
Donations 267,153 53,886 321,039
═════════ ════════ ═════════

- 10 -

Pilgrim Bandits

Notes to the Financial Statements (continued)

Year ended 31 March 2024

5. Other trading activities

Unrestricted Total Funds Unrestricted Total Funds
Funds 2024 Funds 2023
£ £ £ £
Fundraising events 96,718 96,718
Trading income 12,223 12,223 10,410 10,410
──────── ──────── ───────── ─────────
12,223 12,223 107,128 107,128
════════ ════════ ═════════ ═════════
Costs of other trading activities
Unrestricted Total Funds Unrestricted Total Funds
Funds 2024 Funds 2023
£ £ £ £
Costs of other trading actitivies 5,909 5,909 12,678 12,678
═══════ ═══════ ════════ ════════

6. Costs of other trading activities

7. Expenditure on charitable activities by fund type

Unrestricted Restricted Total Funds
Funds Funds 2024
£ £ £
Charitable activities 190,143 190,143
Support costs 49,638 49,638
───────── ──── ─────────
239,781 239,781
═════════ ════ ═════════
Unrestricted Restricted Total Funds
Funds Funds 2023
£ £ £
Charitable activities 251,730 53,886 305,616
Support costs 78,830 78,830
───────── ──────── ─────────
330,560 53,886 384,446
═════════ ════════ ═════════

8. Expenditure on charitable activities by activity type

Activities
undertaken Total funds Total fund
directly Support costs 2024 2023
£ £ £ £
Charitable activities 190,143
46,613
236,756 379,676
Governance costs
3,025
3,025 4,770
─────────
────────
───────── ─────────
190,143
49,638
239,781 384,446
═════════
════════
═════════ ═════════

9. Net (expenditure)/income

Net (expenditure)/income is stated after charging/(crediting):

Depreciation of tangible fixed assets

2024 2023
£ £
5,607 7,414
═══════ ═══════

- 11 -

Pilgrim Bandits

Notes to the Financial Statements (continued)

Year ended 31 March 2024

10. Independent examination fees

2024 2023
£ £
Fees payable to the independent examiner for:
Independent examination of the financial statements 3,000 3,000
═══════ ═══════

11. Staff costs

The average head count of employees during the year was Nil (2023: Nil).

No employee received employee benefits of more than £60,000 during the year (2023: Nil).

12. Trustee remuneration and expenses

There were no trustees' remuneration or other benefits for the year ended 31 March 2024 nor for the period ended 31 March 2023.

Trustees' expenses

There were no expenses reimbursed made to a trustee of a charity. Last year £11,214 was reimbursed to a trustee in relation expenses regarding the Ukraine Appeal.

Key management expenses

Payments totalling £6,174 (2023: £51,811) were made to key management of the charity for reimbursed expenses of trips paid for, advertisement expenses and other expense lines. They also invoiced the charity £33,605 (2023: £4,002) for their services in the year.

13. Tangible fixed assets

Plant and Fixtures and Motor
machinery fittings vehicles Equipment Total
£ £ £ £ £
Cost
At 1 April 2023 51,690 847 46,786 5,192 104,515
Additions 190 190
Disposals (30,000)
(847)
(30,847)
────────
────
──────── ─────── ─────────
At 31 March 2024 21,690 46,786 5,382 73,858
════════
════
════════ ═══════ ═════════
Depreciation
At 1 April 2023 44,193 808 32,076 5,192 82,269
Charge for the year 1,874 9 3,677 47 5,607
Disposals (29,750)
(817)
(30,567)
────────
────
──────── ─────── ─────────
At 31 March 2024 16,317 35,753 5,239 57,309
════════
════
════════ ═══════ ═════════
Carrying amount
At 31 March 2024 5,373 11,033 143 16,549
════════
════
════════ ═══════ ═════════
At 31 March 2023 7,497 39 14,710 22,246
════════
════
════════ ═══════ ═════════

- 12 -

Pilgrim Bandits

Notes to the Financial Statements (continued)

Year ended 31 March 2024

14. Stocks

2024 2023
£ £
Raw materials and consumables 3,115
════ ═══════
15. Debtors
2024 2023
£ £
Prepayments and accrued income 4,000 1,000
Other debtors 194,917 267,781
───────── ─────────
198,917 268,781
═════════ ═════════
16. Creditors: amounts falling due within one year
2024 2023
£ £
Trade creditors 3,245 3,646
Accruals and deferred income 7,623 6,000
Other creditors 6,167
──────── ────────
10,868 15,813
════════ ════════

17. Analysis of charitable funds Unrestricted funds

Unrestricted funds
At
At 31 March 202
1 April 2023 Income Expenditure
4
£ £ £ £
General funds 303,402 188,875 (245,690)
246,587
═════════ ═════════ ═════════
═════════
At
At 31 March 202
1 April 2022 Income Expenditure
3
£ £ £ £
General funds 272,359 374,281 (343,238)
303,402
═════════ ═════════ ═════════
═════════

- 13 -

Pilgrim Bandits

Notes to the Financial Statements (continued)

Year ended 31 March 2024

18. Analysis of net assets between funds

Unrestricted Total Funds
Funds 2024
£ £
Tangible fixed assets 16,549 16,549
Current assets 240,906 240,906
Creditors less than 1 year (10,868)
(10,868)
───────── ─────────
Net assets 246,587 246,587
═════════ ═════════
Unrestricted Total Funds
Funds 2023
£ £
Tangible fixed assets 22,246 22,246
Current assets 296,969 296,969
Creditors less than 1 year (15,813)
(15,813)
───────── ─────────
Net assets 303,402 303,402
═════════ ═════════

19. Related parties

The company Pilgrim Bandits Group Limited is 100% owned by Mr Matthew Hellyer. The charity has been using this company bank account to receive funds and make payments during the financial year until their own bank account can be re-established.

Payments were made in the year of £250 (2023: £500) to Mr R Hellyer, who is related to key management personnel, for charity and support work.

- 14 -

Pilgrim Bandits

Management Information

Year ended 31 March 2024

The following pages do not form part of the financial statements.

- 15 -

Pilgrim Bandits

Detailed Statement of Financial Activities

Year ended 31 March 2024

2024 2023
£ £
Income and endowments
Donations and legacies
Donations 176,652 321,039
───────── ─────────
Other trading activities
Fundraising events 96,718
Trading income 12,223 10,410
──────── ─────────
12,223 107,128
──────── ─────────
───────── ─────────
Total income 188,875 428,167
═════════ ═════════
Expenditure
Costs of other trading activities
Purchases 5,909 15,793
Closing stock 3,115
───────── ─────────
5,909 12,678
───────── ─────────
Expenditure on charitable activities
Other post-retirement benefits 52,678 29,840
Rent 16,973 18,359
Rates and water 2,566 3,681
Insurance 1,781 2,081
Motor vehicle expenses 8,014 16,111
Other motor/travel costs 9,019 10,877
Legal and professional fees 3,025 4,770
Telephone 251 213
Other office costs 9,328 30,543
Depreciation 5,607 7,414
Other interest payable and similar charges 808 892
Support to individuals 26,586 43,615
Challenge and events 103,145 152,025
Grants to institutions 64,025
───────── ─────────
239,781 384,446
───────── ─────────
───────── ─────────
Total expenditure 245,690 397,124
═════════ ═════════
───────── ─────────
Net (expenditure)/income (56,815) 31,043
═════════ ═════════

- 16 -

Pilgrim Bandits

Notes to the Detailed Statement of Financial Activities

Year ended 31 March 2024

2024 2023
£ £
Costs of other trading activities
Costs of other trading actitivies
Purchases 5,909 15,793
Closing stock (3,115)
─────── ────────
5,909 12,678
─────── ────────
─────── ────────
Costs of other trading activities 5,909 12,678
═══════ ════════
Expenditure on charitable activities
Charitable activities
Activities undertaken directly
Subcontractors 52,678 29,840
Hire of plant and machinery 8,014 16,111
Support to individuals 26,306 43,615
Challenge & event costs 103,145 152,025
Grants to institutions 64,025
───────── ─────────
190,143 305,616
───────── ─────────
Support costs
Rent 16,973 18,359
Rates & water 2,566 3,681
Insurance 1,781 2,081
Other motor/travel costs 9,019 10,877
Telephone 251 213
Other office costs 9,328 30,543
Depreciation 5,607 7,414
Other interest payable and bank charges 808 892
Loss/(Profit) on disposal of fixed assets 280
──────── ────────
46,613 74,060
──────── ────────
Governance costs
Governance costs - legal and other professional fees 3,025 4,770
─────── ───────
───────── ─────────
Expenditure on charitable activities 239,781 384,446
═════════ ═════════

- 17 -