
# 







� �� 
 !"#$ %&'&'&(')  *+"*, - & .)''/0& 12)&&3).(3)4)) *5 *# ~~� � �~~ ** ~~� �� �~~ *= 6)&3.')&�)&3 0�&'�7&')�33 &8 *?"?! /0&� 1�2)&&3).�(3)4)) 6)&3.')&�)&3 0�&'�7&')�33 &8 - & .)''�&'�&�-9):�;.&3�/9 - & .)''�-9�1. < > � 



� * +,.,/ 0 !  1 2,+* ++ " +-,+2 ~~� � �~~ #!    +3 ~~�~~ $  -4,-* ~~�~~ % #&  -+,-1 ~~�~~ % ! %
 
   -2,.1 ~~�~~ $
%  .2,/+ ~~�~~ 

'(
' /-,/3 ) ~~�~~ #!  
 ~~�� � � �� � � � � � ��~~ 



- "# 

-  ! ���� � �
��� ������� �� ��� �
�
����� � ��� �!� �� $%&''&()���
 �� � ���� � ��������  ��*��+�* 

- ���� ��� � � ,�� �  ��� � �
�� ��
���   � ������ ��
 ���
� -�� .�� �
����/����!� ,! �
��
�
���
��� ���� � �
��� ��� � � �������  � ����!� �� ��� �  �� ������ � ��� ��� �� �� 0
�� �� ��� ����!��� ��� �� ��  ��
���  
��
 �� 

- ����� � ��� �� �1��� �� �� ��� ,�  �������� ���������� � ����
���
��� �
�20 !��
� ���345� ��
��� ���6��
 ����� ��7 �  �8�� ���
�
��1�9��� ����   �
��
������� �� :��������� ������
�� �!� !�   !��� � �� �  ��� +� ��� ��
�� !��������� �
 ��!� ����; ���  ���-<=�/ � ><�2� ���? ��@ � L 



- ����� 
����
����
��� �� ��
���� � � �
���������� ����� 

� !�"
�#�$�%�&'���

� ��(��
 �
��� �
����
� �� 
����
����)� 
��
���� � (*��
�
  � �
���
�+
�,�
�
-����� 
� -- �
���
�
�
���
���
�� �� �� ��������
��� �
�*� ��*��
���
�
�  ������ 
��
���
����������
�
 �
�
�.�
� � �
-���
����) ��
��


��
 �/���
���
 �
 �������0�& �� 

- �
�
��
�
�
���� �����
�� �
�/�����

��
���&�+ 
����&��
�

���
���
�
�
 ���
�
�����
�/�
���� 
������
������
��
� �1 ���
��
����������� 

- ����
-
� � /�����
�
�

��
�

��
�� ���� � �� *�����
�
 �
��

��(* ����
 �����
�
����
���(�� ��
����

���
��
���
� *��� ����

� � /���������������� ��

�
�2�1�$�2��
�

��

�  ? 

- �
�0
���
�$����
�) �
� � 



��
��� ���� � �
� �� �� ��� �
�� ���� �� � � 
�
� �  �� �� ��������  ���� �
�� �
���� �
��  � �!"� ��
� �
��# �$%&�'$ �
 % �& (�
�� �� �
���
� ��� � )� ��� ��
� � � ��
��*+,**� � � &�%� -� . 




'+$&) -$* $+)& �
� �  �
 
� �   � 
�
 � �
 � � %&$  � 
�  �
�
   � �
���� %*+ ')  ��
�
 '($�� &&& 
��


� ��
 �  $ &+%  � 
� �
� � �
� ��  � 
�  � 
� 
� � 
� � 
 ,'' 

/ 



- ### %&$ %'$ 

- ��� 
��!!"  � !%&'�
� �
 ��
�   
� 
 �� 
  � !'& 

-  
�� �� 
�  

. 

/ 



Our Supporters
Iceland
11 Marshall
Nutrition
Merceiks-BeDZ
Softcat
EWOOD MOT & SERVICE CENTRE
MOT . SeryifiTrg Repairs * Diag•fis•iPS
Tails
to aldrock
Our Extwlise. Ibur Success
THE
COGGIN
totol office
solutions
GROUP
Trll'l'(; Illi.I,I,
SPRAY BOOTHS
RI￿￿E VALLEY
Animal Feeds
HURSTWOOD
HO L D I NGS
-1BQ FC
exertis
bellyflop￿ D E L l L A H
G￿eS15 ,
&Tele<ommun
NATIONAL NUCLEAR
LABORATORY

� ������ !�"�# �!�$��%!�"�#�  !�"& '� 1!' 0%!�1#!�#� 2� ���$ �#� �#!�"3�$ �$�  �#�# �!�$�$� !�$ �#%�!� '� ()*�+,�-�.�+ /)� 4�# !��#�%$�!�1�#�53�6�7�5#'� # � ��"� �# ��$!��$�$#!�##�2� 3�$�%%!�� 11 !�$�"� �!��8 �#  �� �$��"1� �$ �9� 2� �$�%�#�1!"2�# �� �$� �$�$� �!�$ �!�$�$�1�"  �1 �#� �!�%#'� : 



- ./0 

- !-!#*1 5 6758967 :; 

- 6767965< 675896767 5>>> 67? 

- � � !�"!�#""!�$"!#"!�%!&'&�(!#)*�)!!"*+�,# 6767967651 ,"#�)!!"*+�#��!-!#�#"!�-)�"&*�#!#�!)#!�"&!�*#)!�#"� �-�# A+BCC ?D8751 

- �(&!�"!#)�&#*� !�&#�"�!#*!�!-!#*�-)�"&!�))"2�3*+ 5G1 

- -�!4#)3!+�"&!�!-!#*�-)�))"2�*!*�&#*�!#*!�-)��� �"� � � 

- =!�&#,!�##3"!��*!,!� &*"�)#�*!�"&#"�'"&�!"*�#�*"#--� !!�!3"�*#-!1 $� � !�#!�"� �-#!�"�-#!�,*"*� "&��!"*+�"&*�33!�"� � �@2�"#*"�#�"&!�"#"� "&�*")!*�*&�#*�"!!3&!+�!)#*+�"!4" 

- )!**#�#�*23!�*!�-)� �"� �(&*�!E#"!*�"�#�#,!#!�!#*!�-) 57F"!#"*�3!�!"�"� H �)3!"�#�#**!**)!"�-�!!�-�!#&�!"+��I#"*�!#'!�# #!�-�*33"1�J�3#"#�*33"�!�##�-�3#!*+�#!**�#"* -�!3#!)!"�'!�#33#!*+�#***"� "&�!�-�#�#33#"*�" !!2�*"*�*&!)!*1�J!�I#"�*33"!�#�)#�"�*!�&*�K'4�"�,*"�"&! ,"#�)*!)*�#�#"�#!!*�#�"&!�!�!*!*�&!� #*L"�# #!�-1 =!�#"!�"&!�*33"�"&&�M3*"�#�!-!#*�"�"&!�#!!*�*&�#* #�#"&"2�&'*�N!*3!#2�@#'� "&�# !O1�(&*� #*�--"��I,�#* #�'"�!)!!2�#*!*� !!�*"33!1�=!�"&!!-!�'"�3�#��-�"#**�"&#"��" '!�!�� �"�'!�)3!"!�#*�*�#*�!*""*�!#*!+�*&�#*�!P!-! #�3#"2+�!"#�#�!2!�#33")!"*1� Q!,*2� !�*33"!�!"*��#332�-�*!,!*�*&�#*�R""!#!�R #!� @!�@#!*��-#!P"P-#!�&)!�,*"*1��I,�"&*� #*�)3!"!�,!�"&!�3&! �,"#2+� &!!,!�3**'!1�=&!!�#�*#"!� #*�!E!+�"&*� #*�-#"#"! ; 

- '*!,�*#�*"#�#� !#�"&!�#333#"!�3!*#�3"!",!�!E3)!"1 S#2�!"*�*"#"!�"�"&�#'"�=*�#�T#*"�Q !�-�R""!2*+�Q!*# $!3!!"�I#"*� !!�##�#'!�"�#***"� "&�"&!�-)*�,!�"&!�"!!3&!1 



- )!' !;#��/!�)+���#"�#. �<"! �#��#�#!�"# 

- #.! �#�.! �#.�+#! �,!�#� #�#�)! ��+=�#"�)!�)! #�+' 1 345 ����� ! �"#�$%&'�(�)�*#��+,�-#�#"�*! #.�)!�#�.�/�#!.*�.#! �$#!�0! �*.! ��*+! �� 
���  /!�+,! �.��#�!�*�""�/�,�"'�!�!�)!*�!� !�!��.+�#"�"�/�)�*�!#��)!�"#+��)!#. �*! +�2�#/'�!��� �!�#��/#�' 

- �!�!�"���!)*��#.�**!*�""�#+! �+# ! *�/!!��*! �/�!!*��$#!���!+�/�# )!�#)!*�/!*/�#�.**�)!'�6.�+�/#,*�!�!�/! 7$&�!�+�#�,�!�#. �!�#!��*�.�#""! �!+ *! �.#' 6.�)!!!!�/!!��#!� !+#)*�/!��!#*.!#�#"� ""�.!"#+1��# #*�,�##�!' @A@@' (�#�!)*�.#�"#+�#. #++!!#�#�!�.! �# #* #�)!�#�!�, #+�*��!�/!� �.".��/#�#"��#! > !�*�/�)�.".�.* ".*! �"#�!�#�#!.�.!�? 



- �
��
�� �
�
�� �
���
��
���
   � �
��
� ��
�� 
�  � �   �� �� �
� �
 ��
� !���� �
 � �
�
 
� �
����
�" '()* +,+,-+,+. 
�
�� �
�#�
�
� �

 � ��  ��
� � � !��$���
�� � � �  
���  ��  �
$��� ��
� � �   � �� ��%$�
� �
��&�
� 
 � � 
�� �
� ��#�

 ����
 � �  � � � ��
 ��
� �
� � � 
 ��
�
� 
� � ��� ��
 �
�� � �67�8

����
��
�
��� 9+'( #��
� � � �� ���� � �
: �� /0123/245  � 
 � ��� � � �  � �
�  � ��
 
� ��� 
 � �
�� � �$�� �  
��
 �
� � �  �
�� ��
$�� � �
�
� �
� �
���� � � �  � �
�# �
�� � 
$�
�
 ����
 �
���
� ,,,;<=>?@�� � �� ��  � 

- #�� � ���
 � 
 �
� ��& 
 A �
� ��
�
�� 
 � �� �
�� �
�
�
 �
� ����� �
�BBC� �� �
�� ��� � $�
�� � � �#��  
� � �
� � 
 ��

D$�
� �  �
�
� 
�� ���
�� GH 

- E � �
��
�
$��
�

 �� �$�
�� � �
 � 



- ����� �� ���������  !���"###$%&'()�� � � ������� � � � � !� ��� � � ��  �� � �� �� �
� � �* �+�
���� � �  �  � ��� � �  ����� 
�  ��   � � � � ���
��� ���  � J 

- ,-./0-.12.34567.8137.450.65934:-09.0-;5</0<=.34.;-3.37-10.>--?@/6A./2? 7-0-./0-./.>-8.B543-9.8-.7/C-.6/D350-?E F,-./0-.;-3312;.42.<1A-./.7459-.42.>10-G.HC-0=3712;.19.;0-/3.I.8:/?-./.>/23/9316.?-619142.34.;4.8137.=45G FK7/2A.=45.>40.>12?12;.L43M.:=.7459-.7/9.2-C-0.<44A-?./9 ;44?./2?.1>.37-0-.8/9./2437-0.840?.>40.D-0>-63M.NO?.59-.13PJ TT 

- FN./:.0-/<<=.7/DD=.8137.:=.Q4:-.Q-<DG.R7-.19.<1A-./.@0-/37.4>.>0-97 /10./2?.97-.7/9.:/?-./2./:/S12;.?1>>-0-26-.34.:=.74:-G.K7-.@-93 3712;.37/3.7/9.7/DD-2-?.0-6-23<=.8/9.@-12;.;1C-2.37-.Q4:-.Q-<D 



- # 
���������
�� 
�� ��
�� ��  �����
���� � ����� 

� �
���!�"� � � � � ���
�� ��
��������� ���
��

�$��� 
� ����� ��$�� ��� 

� ���� �� �����
���

� � ���
 �%
��
 ������

���  � �
� ��� � &' 



- �� 898: 

-  �� "!�!!#��,�/ #�!+� ��0� �!"#)�1+�!"#�+ !+�!+��+�� ��"+"� $  �+" !+2  � � $  +�! +)�*�3��!+����+ !���4& #� +2�$$ ����+" ��� �$$ ��!"�!  + �$#�0 +)�-+� +"���+$!�! +�$�567��"0 �$ !!+��� "+�# 2����3� �!!+��"+2  �$#��!  +)� -��!  �% ."�- #�++++� ;<�
�=�>�;?@A�B? + �!+ 32��#�&  !!� #�+!$!# !�� �!2 0��!�� !�LP%K�"+��� ,�M"0�)�-��M"0�+ �� �$" ��3+�!�$ #��+� ��0�+� !2I !�$ �+�2�"+��!+�3) -�/! �� �"0��!� +�"��%&'(�$ �DE F !�DGDG���� #��+++�%�H++�. !+)�-# C

�A?� +" � �I+�!"+ +�� � ���++�+2 � +! �!!2��!+���%"+ �. !�� 

- 2 J�,#�%+�+ !2�  �K� +��$ �� 3 +��3��"! �$! �!+� ""��!) 1+� + !+�$��$!�!+��+!"  'E 

-  #� +�"��!�$�%&'(�� # + !�LM.�!!#�$$!�0 �$� !"+ +�� "� &+++++)�1$ �! $" 



- 7�  �8� � 
��9�:;:;�
�� 
  
��  � ���
<=>�?��@�  � 
�
  �� �
��  � �
�  �  � �8�A�  ��<�7��8  � =:; 

-   
����  �
�� �� 
�� B   
� 
 �� �� � 
��C �D�8� �
  W?X 

-   � �� < �   ���
�9 T�  � 
��K �UII � !
�
�V �
 ��

�  ����� 
��  �� ��E�  
 � �  I�� � 
� �
� F 

-   �  ��E� �8�  G 

- I 
��  � �  � �� ��  
��  �� � ��  �  �  

 
��  � �  �  � ��  ���
<=>�  �  � � � 
� � E   
�� �
�� 
 � �     
�� ��  ��� �  �
�
� � ��  7�8  � 
  �H�� �I J��K �  �
 
�  
 � �
� �!
 � 
�L � �I�
 �K M)N 

- ��
� �
  
 �
 ��  �  �  � ���

�� �I��  � =Y 

- 8 � < � �   
�  � �  
I�� �  �� � 
�7�� 



-  
�� ������ �
� ��� � ��
�� ������ 
�
�� 

- ����
�  ��
�����
���� �� �
���� ���� 
��; �� 
 
� �� � ��� �

��� 
���� ��� �� � �  
�� �
���
�
���
���  ������� � � ��� �����  ��
�� ��


� 

- !�
��
��  ������ �� ��
���� � ��� �
 

- � 
��� �!< �
�
 � �� ����� � ��� �� 
��
�
� ���  ��=�
�� ����
����> �� �� 
�� ?@�A��

B������ ��
 � 
�C��
��

�� ����   ��

� �
��
��� �
�����  �
��
���
��D���
�� 
��� ��

� � � �
��� ����� � 
�� � �
�
�
� � ��� ��
� 
����  �� �� � 
����E �����
 �� ����� �
�F B�
�
�  ��
� � G ����  � ��� 
� �H �
����� 

�� �=��
��D
>��
� :J 

- 
��� �� � ��  

�����  ������
�� �����
� �I�� ��
�������� 



" $"" % )*
) &������!�'���( ���� ��!(����� ��!���'% &�5� (�6���(��!��7�8989����!�� 6:;<�5���������� +,,-./01.20334 ��!!��'��������� ����(����=��:�(��� �����!���%� �����(���!���!�!! >�!?�(�������=���!��� �����:������!! % (��(=(�!�%�&�5 6���!��@�� ���������%�&���� A��������(��� %)D EE �!!���=�%� &���!���8;�=��������( �(��������B�898;�;C����� � JKL MNOPMQ QLKR RP B�!�����5� (�6��� ���� �� ��!!��!���!�%�� !!�F�����GHI'�%� b0[YaV0Z-`Ua ;c 



- !!", �"����!� !!����%����&� "'�!"�!!"(� )��!�"!�!�"���!���*!&+"�,�" !&� �"!,�!!�'�"!��"""��!", '��' "�"""(�)�&�"!�"!��&!,� ��*-"��!'�"!,�!�!!"� ! 

- ��!.&!�&�'�( )�&�'�'�!�!&�"!��"&�"��!,�)"/, 0�""",�"��"!� +!+ �"!�!"��!!!�&"(�1" "��!�"�&���"�!",�'��'�! �!��!�!!!"�"���!!"�!"(� #&!"��!2�"��" �!� +!+ �"!���!!�!"�! �3"�!(�4 !,��"!"��5"�&� �&�! ��!2��"�"( &!&���!2�"�'�&� !��#",�"�!"�! &�&��!�!��!��� �&�"!��!( /!� !�!"�!%!�"�'��!�!�&�!� ��"!�0 !�!�!���!( /""�!�&",��"%"��"!�!&�!���"�'� " �'�!����!2(�6�#"�!�!�&� !�!�'��!��&!"�!�""����'", ��!"(�7!�#"�&�"�!"�'�! �$�  !� !'��8�!�""��(� 9&!"�&�"!�"��&���"(�1�& '�'�!�!&�"',�"��"!��"��" :; 

- &�!�!�!�!'�"!�!��&(�1� !"�"�! !&�#"�!�!�"�!"���"�'� "�����%"�!"� "�� !��2!'�%�!�!&�!" 



- ��
� �� ��� �� � 
� 
�  � � � 

- : 4�5�������� ��� ������6 2,+$%+')03 

- 7�
�������� 89���
�� � ���6�4������ ���5� ������� ����6�7�� �5
����
����� ��� 

- ������5
:���5�
���6 ������������� ��������� ����
:��� ����������������6� ��������;56�;� ����� � �:� ����������� ������� 6� �<��� �����88=>:� ��� �;5:���� �5
6�8?����� �@� �
�� �8A ������5
6� @���� �� �
�:� � 



- 56 

- -��������.� ������������ � 

- ���/�0101�2�34�-������ � ��/�� 
�7 8������

���  �� � D66 

- ��9 ���8����� �
���
������:� 
�� D56 

- ;�
��������<��=;��� -�> �0101��� ���<��?�:�
 ����� ��-�?  �@� ���  ��2���A�� �2�34�B�: @��=��@�?�?�C �@��� ���� ��� �� E�/�010F����� �����

� �E
��>�7�:��
���

�� 

- �
���������
�� ��
 �����
���9 ���:�? �� 
����

��
���� �� �����-�/�8���G��? ����������

�
� �
� :� 
���
;��.��.
���
  
� �������E
�� FH 

- �����2� �������� �� ��:�
;��
����7�2��?   ��=������

���<
 



- �)�%�%���/ �#�#���� %��/��)%%�' �%�%�(�(� )%%���,��.%�)89 ,))& ������������ !"�#���$%&��� ��'�%�'�(�%�'������)&�*�'�%�) �� +�%�%%�%�'�%�'%�,))�%��-�.)��)#&�, �'��'+���+��'��))#�%���& �)���%�(��)�'�/�%��%���%�+ �*�'�(��%��%�%�%�#�(��� 

- ><?@<A %#�%�0+%&�1'%�%�%%�'���'� ��.�2�,��)�'�%�,,�))%��*,3��%�))�'�3 3�%�)�'�'��))%��$%�#�%-� 4%#�1%��)���%%�)&� )& :;�<=�><?@<A�A�B;A�:;�<= C%�D!D!�,EF$�%�'�,��.%�)8 '�%�%��)(%��'�(+�% %%�G(%����#��$% %�%���%�%�+�'% � 

- 5�,��.%�)8�(%���'()�%�,) D! 

- D!D!��)���%�%%% %���$+'%�)&�1%%��,�EF %(���)���%�'��)) 



- " �� ���� ! ���� ��  ��� ��� �� ���� ���� �� 

- ��# ���$%� ���� ��� &  � ������ �� ���  � ����� �� ����� ���'�'� � () 



- � 

-  " )*+,-" 

- )./. 
� ��
�
�
�
����
�� " �
���� � ���!
� � 
 �� �
�� 
�  �
���#� �
� �$�

" 

- ���
 
 � �%&%&'%(�
� �� � �

�  
� � ��  
� �0 � 
�1

 � �� � ��
� �
���
�2��� ��3 �� ��
� � �

����  
 
�04516� 

-  
� � 
������
��  �� 
 � ������4�
 "� �  � �
" �� � � 3
 � �� � �� �� ��  � 2�
� �� 
� � � � 
��
� "�   
��
"�
�� �1"�� ��
 
��  �  
�
�
�
 �2��� �  �
� 

�� 
� H  "  � ���7  
��#%���
�

� 
� �� ��0 IB<9@J 2� ���  
��  
�� ����C  �D 
� � 
�
�$ �%&%&�E
�
��F � �G  899:�:;<=:9:>??@9AB9 �  � ��� ��  
 
� ���
 � �  

- �
 � � � �  �1

 � � � 
 4�� 
� � �

�
 %% �K
���  
��� 

- �!
�
"��� 



- ����������� � ��!�"!���# �� � $�%� �� !!�&�"� �&'�#�&�()!�� �#�!� � �$ *���# � �+�,!�� �!!�� �-� !$ +�.$�*��� ���&!�"� �&$ 6768'*� ���!�������/�0!&9:;<<< 1���-&�+$�0&� �"!�&�"�!)#' �-&�+��. &�1� �"!��" ��2 '�!� �#)�&� ��� �*� �"�# !�"� �&&�� �!!�"� 

- � ��� �&�# �&�� ��  �$��3 �!�"�����&4&�&���5 �/)'�# ��!!�"�!��� �����$� 

- $ =�!!���!��� ��"�!!� �'�#�#� !�� �!��� ��&&�)'�#  " ��!��� �� !!�$ *����#!!��!)#'���"! ��#�! � &�#  �#� �"�&�!!�����= �>"�6767$�0� � �!)#� �#��!���! 6@ 

- �*�!�"! �����!!�!!���2 

- #  �&����#�#�"!�'��=&!�6768$�3 � &��!�! ' ?�!����#)!�"$ 



- !" 

- ��  � 
��
� � �� � � # 

- $� ��
� �) ��'���
 �   � �) ��
�,� �  ��%&E ) �� �  �,���
�&  �) ) �8 �) �� ��F,G � �
�
�� (�
�)��� �� )��   �  �
�� �) ) ���  � ��,  )��    & ���� & ���  � �  �  + �
�
 H�  �  ��� �) �� E& �  �)�&   �� �& �
�G�� �� �  ) ��� & � �) & � &  IJKLK?<;K?>JK?JCDJMCDJ>L?NO?PJ<>?PK?<QJCKRKBS / �
� � �$ �%& �'�  ��� ()��*�+ 

- %� & �) 
�
�&  �
� � �$ ��  � �  
�, 3 �
�
� �
�- �%�$�
� .
��& � & ��  � �  � � ��, �
� � �$ �%& �'�  ��� & �� �0� 

- .1�)2 �
��&  �� � � &��, �
�% �4�5 �� & �
  �6   �7 

- 8,)����7 ��- �  3 

- �$�
� �%�$�
�- ��  ���  

- )��+�.�72 ��))�) ) � ( �
� �& �� � �)  TU 

- �
� �%��' �9�- �%�$�� �, 

- ��+�'
�72  



- #"$$&�'��!&!��#"#$$(�)$$�'*�"�#!"�& �$�"�'�#+��"�"�"#�'�+�#!"�#"#& +&�&�$�!$"&(� 789:;; 

- ,�"&*�$#"$�+&&&�#"#&��&+!!�+&��"-�'"-�-�#+$.��"�&��+(�/"$$&��$�$$&.�&"#*&��!�.�#�++� +��'*&�"�//0�1+!���$�&"�"�2+&�&���& "�'�"(�!"�$"&!&�#+���++�'�3+"$& "*��"�"�+�#"$$&��"&�+&�4��"�#"*��5*�+��" &!&�"�&"�4�"�"&�'�"�&#"$�"�#"( )�$#"$�&$#.�,"&�6"&.�&+!!�+&�'�"�"�� �" 6"$�3&+"#�"�"�&'"&&��+�&"��'"�"�++ +"&�&.�"$&�#$�"&��+�"$�&&( <+&'�<$&�*$-�"�+&��*-&��"�!-�&!�+�"�'�#+$�+& �+!��=�&���#"�%�&�"�+&��!#�!!+-��&�" &+&""$�+��"�&�'$&�'�'"��+�"$�&&��%! "�$#*'(� &+!!( )�$#"$�#$$��$�'��&+&�"*��#��+�$ !$"&��&+!!��)��3&$"�!2#.�'�$#"$�#$&�"$&�$! �"$$���'&( >�?�$#"$�"&��#.�"$&�+�'*�+!&.�$!�&!"� &&"��+�'*���#+-�+�"$&�$!��'�+�#!" @5 



- 01012 �-#  #3� #+"#3��4�3�5""�(�"�" 6"�()�6/ 

- !%!  /�# �(#�(�##(�#%�(%%�%#)�(�7(# �7! �.#(# 8779�"!�(�!(!):�3(�(3#�""(# �3#+#,�, "�%#�4/�010;2 < 6"�./�� # �# (#:�=","(�- �"6�"�> (�?�(#,  !""�% �"�  �, �%#� (� %@� (/�.#"/:�)":�"�,(@�" !�/#!�()��()(2�-".+��.�!6  /�,#(6�"�(�77� +�(#�(#"!�""(# �.,#+�#�%#�(�,,(��3  ��# " (%%�)).:�A(�/2� FG 

- -#  #3��(�%#)�(�B!). "�C! "�D#(/�A� !�()�3#+#, 3�" 6"�#6�E##)�"!�-.!/�"�4�010;2�?�6"�.##+ %#)� �"6"! 2��%!(�%5(#5%�3#+#,��.##+"�%#�D,().�010;2 3#+#,2 ?�6(! �#�  #3"�!�(#�((�(�#((�"�%#)(�#%�(�3#+#,�" 3��#%"(�((�(/�#%%��!H!�. �#%�%#)(#�%#)�,#%# "�(� 6"�A,�#%�(#�3#�6� "/�("2��(("�)+( ),�6�# �)":�.!�(3#+:�B).�#%�B#))�"�( .!�,��, "�%#�(�!))�#%�010;�(#�A,"�#!�!(#)�.2�# .!�3  �.�. �(#�.!/�5#!�3#+#,�#�"�(%%�#�,5.##+" �?�3#+#,�� #�6 . �(#�"6"! �(#�.##+2 0c 

- IJKLMNOPOOQRSNTKONUMRVWMUNXYRZR[QSW KS\N]NK^N_P`UNTQUMNKSNRZPYK__ 



- ?@ABCDEFGH '()* ''* '/1-2 ''2 =''= +,-.����!
� 

- /(0.�  �
��
���
�
 

- 
�3445�6789:67��8;85�6767:68< �
��
� 
�� �3��>
�6768< 

- ��� 
�
�
�
����
 �
��
�� �� 
���
��
�
�
����
�
 ����
��
�
��
��
� �
� �
 
� 
��
 �
��
���  
�
�
�
� �
� 
�
�
�
�
�
��� �
��
� 
������ �!
�
�
���
  ���"�
�
��#��
�
��
� $$%� ����

�  ���� ������
� 
�
�� �
 �
� 
�
��� 
���
��� 
 �
��&�
�
������
  6; 



- � '()*+* 

- ��
���
���
�
���
� 

��
� �
� �!"!"#$��%&
���� �� ����,��

�#�$�
�-��, �.
��-
/��0
�
��
�

��

 �
�-�
�0
�
�
�-�1��

#� !; 



- ���  �!"�#�$ %�& ?8@5

��� 
 � '("�# ��(�&�)" ' ��#�"*�+ (�,�,#((%�&## &( �#�( �-.� �/0�(%�&�(("�  �)�$(��#�(�&) �' 1#�/2/2%�#� $�$ ���3$!�/2/2%�  +% 

- �#� ��&�& !(���# *� +�"�'�$�#((%�9) �&�(( �&�&##�&� 

- 456�78 #�!(&����'*�:# �&�$( �'�-2�((�! $$(��!�() �$� �#(( � �;-222�#��<!(=�"�!' #"�&�( *�>�#$ �#�&( ��#��'�;-2%222� �( /A 

- #($�� ($��$ (#$�!#�&#�#�$$  �#�((�!*� 



- 1 
 2 
3 ���� ��!"��#�$�%&$�#$'#$��!#(��(#)*67789:87  +#�� $!"�$+�(� ��,$�%%��-��)� .��& ,$��� �#$�+��',�'�!��$)�#$'#$�$+��/%# ��(#)*� +#��!��06;<9;8= 5�'+�� -% �#$��)�� � �1 2 4��2 
  

- �(#)*� /#+#)�+#$.�('-$)�!�+'$�+ #$.��)�/ �!�(#&+ �('-$)�-)'$�� �'�>.�?@0� 6<:978: 

- >.�?@�A$(#�#$��&�-%#()�!#(�#�'$#+� . ��) $+�'%%)�&#!+�$�$�$$ %�/#�/)��B+�� 0��&�! %+�'$�!�($�-(� %&�#$��&$��� ++$�� $C-(+�+-�#$ #$('�$+�$ �!�($�,�+&$.��-- $##��#$&��C-$+"� %+ )�#0 6E9F889FF=0 6F<E9GH; 

- 67=9G=E 

- �!�-#( %%)�#'-$�#�)��D&#+�#(#$�(+��(% ��  68E<9<=E #%�-�!#(�! %+�$'%%)�.$� $#(+�#$('0�5�(%#'+� $� �#$ $(��/ #$�#$ -#$0�5� #%#+�� % .�('���#$ �!#(�( %+�$�($#$ ��-�$+�(%#'+�/ #$�.$��-'# (+�/)��%(,+!$0 � $+�#$� �&�' $+�� #�' $�#$(% +� � $+!'$� $+"� ��#(+� $+�%%(+��-(##(�-I("�%&#$. LM 

- ���&�J!#(�C(% +�#C+�K0� 

- �C##$.�&�-%#()�#�/+�$�+-�#$�#$('�'� �--&+�/ +.�$+ $ #$.�!�%+� #(#$�&��(&�%�C-(+�'�#�&�� 



- "##$$ 

- ")*#*+ 

-  
��� ���� 
�
����
 �� ��
  
��� 

- � �!����� ��  %�&�'�(� "0+# 

- �� �
���� ���
% ,�� � ��-�

���
�� 

� �
��-�

��� � 
�
�-% ,�
��-��� �
�./%� ����
� ��
�
�.1/.���
�� 
2��3/1%���-�����
�
��4�5� 7% "8*# 

�������
2��3/1�
��
�� 
���
�2%�����-�

��2��
��
 

�� 
��! 
��%� 6
�(�..��
�-2
� � �
��2-
���3�
 �� �-�
��� ��6��
%�, 
��� �6��

����

��
�
�-� ���7�-�

�� /
�
� �-�  � 

- �
� ��� ��7�
��
�

� % ' 




- $%% $%( 

- *+( ,$( 

- 0+ 

- ����� �!�"�#� �&�'� � �)!�#�� �)!���! � �'-!�&. ��� �
� /!����'-#�! ��#���'&�&!#!�)& �) !�"�#� �"�"!&�'�   ���! �&-&�&&��& #��.�1���#�#��&�#��"!�&�! � "��  ���&"&.����'�"�&��&!#!�!) #��!�&"!�"!&��#�&�'&� ����!)�# 67 

- "!&�&!��! ��2!&�#���)�& �!�&!&� "!!�&!&�! �3" .� 1�& �� "�"�!�#�"!&�!�45�&�&!&�)!��& 



$*+ (*!# 8,*� '',!)�$��) -�*! '�! !��$�"'' )$� $� + ;<;=< "��-!�,.� #�/!"��,.!)��&)�01�2 " -!3�4-!�!�- -!)-�'*'�� !"! !�,�- *�- #�!"�,�' $"-#�-�&$ '�$*+3 5� !"! #��#!!"$'+�!� !!)�-�-!)-�'*'��!!*�$'�, ) -#�!�67�#$��) ! ! '�"- )�,!-!�-�,."�-�! "� � #�-�!" �!��,.!)� #�' ".��!��) )3 �,� ,� �!*�!�$�* ''�('' )$�9) )�" :$!�� 5-�,� .#��-� �-!#�,-+�('' )$�,$'#�"#�&012� �'+��!#� #� !'+�-��:$'+�)!*� ,�,C 5'"!)�>�!#'+�*! %% ? �"$'$ @'/!'�,.!)�!� #�  "- 



- ��� �
 � �� ��  � � � � � �
 � ��� ��� �  �� ���� �� ���
  ��
�� 55 

- ;<=> �/�0  �1�2/013�
  ���4��  �� �
� ���
��   !""#$%&#'()%$%#*#)+',-!&. � ���/06� ��7
��8�9�6  �7 ������� � � � � �� 
�
 ������ � ��/�:���� � �� � � 
 ������
� ��
  ���� ���?@�� �8
� 

- �A�� � ��� ��� �B�9 B
  � cd 



- # $�%�&�� !'��(�)��!!�&� &��"�!!"�$��($'��� �� �%!��*�+&!�,!���&��&&�  � ��(�(&�($�%!�%%'&" 8�9!)�:;:;"�����&&��%!�<"�%��) �(�)&�&�&�$"��)��&��$ -./0�120.�03�-./04�5�6.77� �%�=&�>?�@"��&�(��!"�(�(��( ���!�&��$' 

- &'KL ����(�&��$�� &���%�()& (��&'���%%�!�  �%�&&!�(� A/04�B7.�C5�-45D   " �!"����%� �&��%)"��� $ � ��  � "�!��!�()&' &O �!!��EFGEH�����E;�+�I�J�=�� � ��%!�%%��%�=&�>?�@���:M 

- $�&���)!��+�I�J�='�,�+IJ=N ��� ���(��&�%%&��� �&�)� �� &��%�(M)&'�=���% 

- �<� !��+IJ=�!�(�!)��  � �!��!�()&"��(�� �  � 

- ��%�!&&�' ��  �%��<PQ"�(���R*�S�9$N��RJ#)�T <! �&N� '�U�%���)�(��)$�& VW ����� � ��%��)&' 



- � 334 

- --!.�"�! -!",/�!  $,�!�! !"& "�-!" ��  -,�!  !. ��"0�,!-�"� % ��"�% "" !� !"�!�-!" ��.$�$ ��% &! � �"� "/�!� , ��". �$ !�&&"#1 ::; 

- 2�"�!�!  "�-."�" �$ � &-# � �- - /�$ �! �"�! 5! �". ' & /44; ?@; # !�"�! -!"��". �,  !�-#�,-1� 6 �! &�&&"" �"� !,�"."�!�"''�! �! -!  "" �'�". �&&"  �$..�$ � ! ��"."��&&" ��%  '"�'!&�� �". � !  $..�! �!  "�"�". &1� !"#�$".�!�$!0'! �! &��'�! �'! 2, �78�9.! /�'$,��#&� , �! #�-"!,� 5"#�  !"#�'!&"/�'�". �$.�. �"�! -/� �'�!�$!0'! � "'#� � �'�"��, �,!-�% "$  �<*=><�# !�/�� � "'#�� ". ! 

- 6." �A!".�!�6." �". !1 6 �$ ! �$! �&,��"�()=(*�!�!,"��&-! �! -!  ""� ! �.�� ".� ""#/�, /��,  !� ""#1�! ,�!�! -!  ""� ".  �! �$�"�#� % ��"�% & ��&! � � &-# !�%"�$ . -��"�% & �&! �! -!  "" �'�". �&&" �$ � ! 1 B�--!"���".�&/�$ �&& ��! -!"�'!&�". �9.! �ACD�E "$!0 ",��'�,!-�"�. -��"� !"�". �- ! -"�'�2, �78�9.! ��!,"�'' !,� � ! ���� &-# !/�"�,, "�$#� $..�$ ��&-! �!� !"#��"#1� O]NVXISVOJG_ FGHIJHKLMNOPKKQHMKOMNKHRIJSKTHSUKVWHWKNVXVOYGHIJT e> 

- ZYNSYWINHJKKTGHLKSHIGHRKNNHIGH[NK\V]NKHROW^VJXHMISSKWJGHSO KJGYWKHSUKPHRKWKHI]NKHSOHLKKSHSUKVWH[ILVNPHZIWVJX HH`UVNGSHMKOMNKHWKZOXJVGKTHSUKHVLMOWSIJZKHO[ 



-  � �� ���
�� � ��
�� � �
��  ����
���������  �������  � ���� ��
��� ! G98H<C>D7J 

- 

��� 

- 1234567829:287;<93=>3?;2@AB@CAB@?7=2?@72A5<98?>3D729:2=AE78;A?F2A32?785;29: >B72>3=2;>A=2?@>?2?@7F2G94C=2<87:782?92G98H2A32>2G98H<C>D72G@AD@2@>=2> 

- 5AI?48729:2F943B782>3=29C=78275<C9F77;2>;2?@A;2G94C=29::782>259872=F3>5AD 

- ) ����������� �(�� 
��� (������

 �(�� ����� 

����(� �#� ��)�*�
���+��
���  ������ � ���� �*�� ,� ��-./�
��( 

- 
�������� (����
 � ����� �(��� 
�

 �� � )�0������� ���������� ) � 0����[�.������� ]^ � ���
��� ��� �� KLMNOPQRSTRTUVRWPNXTVRYPMZ ����
�
�� �)�0��  � 



- =>
? 

- ���
�
�� 
�
� � �
�

�  
� ���
 � �!�"#!$��$!% �#!$$&((&! �*�5#(*&%�678 

- 
����� 
�� &'%(�!%)&(&!� �*� 9!%1�!�#%%.�!+�%(%#*�!�!+%�"*,3 !+, �%%&�!+%�-&'%(&.�/!,&#. &*�",#1� �$&!%&.�*&#�)%!+0(�#%!(( �(�+0�� &'%(&.�(1�2�3&&(* ;!'& <5#(*&%�3!#+(&)�!�"!*�*�0%!(0#&' )%!+0�(�,,�(� ',!0�!+% #+(!$%(�$.�� �*!��#�"� %0!%&)�3%$!%1(4 $!%�%#&'� �##((&",�$0,!.%�3!% *(�#!$$+&&(4�:*�%0!%�#!3&%$ (!$�*&)(�*��*!+)*�*��1 �0%!'&  �$+#*�3!! �3!%�*!+)*�&�%( *��#�&$0%!'4�-+�!�*�#*,,)(�!3 ��%�+",�!�(�+0�*�(1�2 

- G ? 3&&(*�)%!+0<�"+�*&(�%(%#*�*(�0%!'&  �+( &*��$+#*�(%!)%�3!+ &!�!�#!&+ *&(�!%14�5#(*&%�678�9!%1�&,, #!&+�!�(+00!%�+(� �!+%� ,&'%. )&(�*�#&!�0,�� ',!0 �"( !�*�3& &)(�!3�*�%(%#*4 

- -',!0�!0&!(�!�%0,#�!+% �@+&#1,.�&$0,$ ���,0*!. HI 
����� 
�� ,0*!.� �0%!'& �&$0%!' (.($�%,.�&�*�.%�!�$�*� (�!3 %0!%&)�!0&!(4 %$!�!%1&)4��*'�(&#�!%1 �&* ;*%&&(�6+.&)�A%!+0�!�)%�!+%�,!)B%$ 



- �  
 �� �  
�   
&���
��  � 
� �
�
�  � �
� � �  �
��!
 �
� ��

�
�  
�  ��
� �"�
�  � 

- 3-,-45 
�
�#$%##���
 ����� ����  
� 

- �   

- *6-,,-4*7*3/., 

- 01 � � &�& 2  �
�� ��!
  '()*+*,-*+*+./* '()*+*- �� 

��
��� �
�1�&���&� �� �
 ��!
  

- 
& 

- 8.),.*9/ :! �
�1 �
  ���
� �
  '()*+*,-*+*+./* '()*+*-  
� �
�
 � 
 
 �1
�
�
 � 
�;  ���
�1�
  1
��1&�&� �
�<�
 
 

- ��
�
�! �
�
 1 
 ��
 

=> 



- ! ��� �!"��!"�� � �#��$%�&�&�&"" !�#����$%� �'(')*'' 

- .# +!"��"�" +!"��"�+,##�!� -.#!�'('(%�&���# ��� 

- .�����&4� 5�&4��� �.�64"$�� &""�".��!�� ��.#���789��&�! $ � 

- ,���". ;�<'='%(>=��&��&� ���� !"�>?@����!# " ".$���#�:�. ,�".$���" +!"��&�+,##�!� �&���""�%�! 

- . ���$'('(*')% 

- +B"�&��� 5�#�.���$� ��"��.� ����&�� 5�#�#��&���" 

- A��"� " ""��"��.� �!�&�.��""�##� 

- ���.�" �B�$��&�74��'C D�'(') 

- +B"�&��� 5�#�.���$� E( ��"��.� ����&�� 



- !
 �
 ��
 ��� 
��

�
 
�� 
�
�  ��
� �
��
�
� �� 

- !
 �

�  �� ���� �
�� �����
�
�
�  �
��
��
 �  
���

�
�� 
��
�  �
�
�  �
   �

��� 

- $�
�

 � ��
��
� � 
����"�#     ���

�� �  �
�
��"�#  �� ����
�
�� ���
�
��
� 

-  �
��
��
� ��� %����
�

� 

- " ��"
 �&
 
 ��
 �
�

 

- 

��
�� ���
����"
 &
�
�
�
� ���
��'�&
 &��������"
 &
�"�
�(#  ) 



- � ���� � � � �!�" � �#� !"�$��  �%��&!�  � �'� !� �#(� ) �*$� 

-  ��(�%� 6 $ 2��3 (�4 �  ��� %��!�#� �� �%�  � ��(� %� !�5  ( 

- !� �� � !�� �� �# � �!��� �$��� !�7* 8�8 �� ! 9�*2&�:�2&��� � #�%�%� �% ;* �$ �2   " 

- 5�$ �   &!(<��2&�=��!�)�  )�� (�$�� �� �!�#� � ! %�� �� !� >�#$� ���? !�%%� 

- !��8( �2 $(" �  � �(� �# 

- �%% � � � !�( 

- #�$�� 

- 4 (� !� �#�� 

- 4��2 � �@ BCBD5BB ����4% �  

-  �# @� !��!��# �6$��=��� EB 

- # !� ���!� >�%(� $ �A �� 



- ! "!# ��� 
��� � �
 
��
����   �������
 � �  

- $%!&'()'*!+'()'(,-#+'+,
 
���� / �
�01�

�
�� �$%!&'()'++  
8 

- . 
���
  �� ����� 56548 

-  �  
�
 01�����. 
� 1�2�2��
�� 
�
�� 
�34��565455 

- / 
���
�

 �� ��7   ;��< 

��.� 

� �
�  
� �
���.� 
�9
 �
  
���
:�
 

-  ����� 
 

- 
 
� 
� 
� =�
���� 
� 
���    �  

 �  
� 

 �
� �
  
 B��C�>8 1�����.�  
�D�E 
 ��>����
� F
� � � 
�
�� �=?@A�
 

�� 

 � 
 �.�
���

 
�
  ��
� 
��  GH �
�  
��� 8� �.����
� 



- � ��
���� ��� ��� !�! ���� ������� !�
 
��
 �
�"�#� $�� �$�!�%�  �&�����$� 

- ���! 
����!� �
�� ��
�������'(')� 

- %� �� 
���*" �+� � 

- 234563 ,������
 ����� ��
��� 
! �
�
 ���
����!� 
��
 � �����
�� � �
�

�������
 � 

- �). 

� �  � 

- �����

� "��� �� �
� 

- 789:;<3;=9>?;<3;<4@6?;?4 789:;<3;?>? � ��  $��
�!
��
�� �$�� �
� ��&� �0�1 

- �����/���  ���
!��� ��
!�� �
�
��� 
�� �
�� � �� 
�
�!�
�� 
���
�

 �
!��
����
�� 
��� �
��!
�$ �!��� ��� �
�
�
 �
� 
� AA � 
����
!� 
�� �
� ��� 



- �
�
�
�
 ��
�
�
 �
�
�
� � ����
�
� ��� ��
 �
��
���
� 
�
�
 
���
��
� �
������  
�
���  ���� 
��
�
� �
�
��
� 
 ��
�
�
 ����
�
��
 
��
�
�
��
 �
�

�� 
�
�!  ��
��
�! �
 

- ��� �
�
� %%����
�"
�#
�$   ��
� ������  ��
 ��
�
�
 
��� 
��
�

�� ���
� 
��� ���  �
 �
��

�
 � �� �

��%�� �
 �&'�(

���)� 

- ����
� �*"���
�
� � 
���
 ��+!,���� 
� �
���* �
��� ��
�
� "

�
��
�
�
 �
�
��
� �
�
� ����
�
� �
�� � ������
 

- 
�)�� 
 ��
�� 
� ,/ 

- -
�
�)�  ��
��
���   ���.
 �.
�"

�
� 



- �
 $  ! ��"�# ��� � ��"��# $�$# 

- �$��$�� �
"� ���� $ #�������# �� �%&%' 

- ��� ��- �  �(�)� �%&%'�� -� $���
 �*+,�- ��-�. $  ����� � �--�"� #� �� � #�
$� 
�  
"� � �� � �0 �  ���#$�# #��� �#$�  ��� #� �/(�#$� ��0 �  �
 " *� �� �� �� ���## $��� ���--� $���� ���� �
�# # ��"�1�
�� $� 

- ��0
� "#  ��$ ��#� 0����� �  � �#� �
 � #�## 2
�$  �0
��
� " # ���� $��  �0
� "�# � "�0
� "�#  �# �  � � �2
�� ��
 34 

- �
������� � ������
 ����#��# 




- ��
� �� �  ��
�� �
�  � �� �
 
�  ��� �  ���
�� � � � 
 � ��
�� �� � 
��� �� � � � � � 
�  ��
��� 
� �  
��
� � � � �!��� �" ��� � ��� � ��
����� ��� �� �#
 ���
�
 ����
� 

-  � ���� ���� 
� ��� 
 
�� � $% 



- ����������� �!��� !!���"�����"�#�$ � ��%&%'(%%�"�!��!�)!"�!�"���*"+ !� �!���������!�!� �� # �!��! �"�� ���*"$� ,!� -��"� ��*"���.�#��.�!� " ��������!!���#���� �$�/�!�!�"� ��! �"�!���! 3454  ������!�#�" �$����� ��0�1��!�!�"�!��.��!��'% !���2 �" �"��# ���"����. �! �!�"�����!��"�!�� "�!��" �*"�"�"��!�����!�$. 8"" ������"�6,����"-#"�"$�. �!�!�"�# �"��#�"��!��7��%'(%%$�,! ��!-""�"���6,��"������ :;<=
>���� ����"�.�� ���-!� ��"--"�$ ���. �!��"�� ���" 

- �� �#�!!���.���*9/� �  �#���"��$ @A 

- �!"�""�!�����#�"""�"��!�#  ��*" �7.�"�!��""��"�."��!��!!�" �!. �"���#� ���!$��7. 



- ��"�
�!9!:;!!&�$������� ��8�������
���
 ���
��������#& �'��B�
�!9!:�;�!9!!����'��� ��C 326<-2.4.=5>,*10,716*,-.?2@2-6<A2*7 ��
�������
��
�� ��������� � �
��
���
���
���� ������������� �����
����� ���� �
��!��
����" ��������#� �
�������� $��
����� %������!� ���
���� ������ ������ 

- :& cde ��������& fTe& 

- '

�����
��� �(������
��& 

- � DEFGHIHGJKLFKMJNIJINGOMJPQLNORQNOPJSTSUVSSJLFMOWPHXRJHXJIFFYZKG[JILN\JNOLJ]NWWFKROF !& ^XXOKWJDOL_F`JaHWWJZFb & �XRKRF\FXPJWF_FWM�������� ������ lm 

- ����
� �g���#�hi�j���i �����
����
������� ��
���& 



- # 0 �123+45� � ���
��
��� 
�� �� 
� 

- �� 6 ���� 
��� ������ ����  � ����   
���  �
���� ���
�
 

- B  ��������  ����  

- >
 !  �"�� 

- �7892:');&2(,� 
 ���<
�=�  ����
�>�?> 

- <
 � � �  DEFGHIJKLM �?>�  �������!@� �  A
  ���  �84'-,22-�C���� �� ��=�  � �� � ��  �>
���� ����� 
� 

- �� � 
� 
  �NOPQRSTRUVWQUPWTXVYRQUQRSPZ >� ���� �
�� � �
 � 
 �
 ��

�� �� ���
 ��  ��"� ��[\� ��� �]^_ ` ��� ��
��� � ��� ���  
�� 
�
��� 
� 
 ��
�
�    �a
�? �b �� � 6 

- ����
�#� � ��  � �
 �  ��  �
�� �� �� �  ����
���� � �
�� �� 



- � ���� �������� � !"#!$% &'(#(&$)& $*+&#!$,('(-$.(*+$/!0!*("$"1$*+!( $" ! # �2������ ��3�4�5�  �� �������  ����345� 45��
���  ������� ����������2 ��� �4 0% &'!$6#*&0! $.!,,7!(- �������� ��8����  ����2 �593:5���3�;���� �������� � ��� A("! ���
������ ���<�
� ���=>���?���  ���:��� �����    ��  ��  ����:�@�@����� ��� 
  �� ���
��  �� BC 



- ��� �  ��
   �� �  �  �� � � ��   ��
� ��  �� �� ��� �
 ������� � 

- 
� � � �� � � ��  �� �  � ���
����  

- � ���� �� �  /0 



- )*9 *)": 

- 3 1�1� �2������ �� �  � ��   ��� �� � ���� ��  ��� � �����  ! "#"$ %&'%()*+ ""+%,"+-&$+./.0. ."+ 4� ��  � ��1� �5 �� 
� �� � ��  �� � � � �  
� � � ��  
� �  � � ��� �  ��
�� � �� � ���  �   ��  � �� ���
 ����  ��   �� ����
 

- 1�1� �
���� �����  
  � � ���  ���� � � �� �  
��� � ��� � � 3 6�1� ����  �2�����7 �8 �73� BC 



- 343 343  ��� �� �
 ��� ��6� �
 ��� 8��� 
 �� ��� �  

- ��:�  
� ;�<=�>  � ���?@A �>�B
 ��
� ��  � �@��  C�
@ ����� �   ��� ��� ��� ������  �6 ?@A �� 

�� ���� 7� �  ��
�� D 8�E �D� ��8� � �
���� C  � �� 8 ��6���� �� � 
� ���  ?@A �>�� �� 
 � � ���
�� 
� � ��6�
��
�� ����  �  
 
��� 8� �8��� �� � 

8� 
 � � 6�8 � ��� ���? �B  � 6�� � ���FGHI� �
� � 

8� 
 ���
 �  
 ��
��� � �6�8 ����8�  � �

� �7�
 
8�8����
 � � ��  � ���  � ���
������ 7��� O ���� 

� � �� ��� � � � �� 

- +,-#'.&./#$J-&KL&)(,.$M(.0(.N1 ��� N,-#'.&./#V 

- �� ������� � �  WX 

- !"#$'#P,')$1)&)#1$Q)"(1$(1$&.$,L)1)&.0(.N$&/"(#-#R#.) 

- &.0$&.$#S&RPK#$,T$",U$/"&'()(#1$/&.$',K#$R,0#K$N,,0 



- ,�"�!��, �$"�-�./�"�"��"("�$"�,�!"�#��,�0  "�������"�!�!!"�"�"(�1�$%�2�,�0 �" �"(�"�#��"(�+�0"�(� #"�"(��! ���"( �"��" (�!� 0 ��!�$"�!"����"�# ""��� ,(���"�,  �0�!"�"���""% 7�89�:(���!"�("+��!� "�0�"+�"�,"(�"( ("����0�"�'��7" �#�7"% 3 �45
5
�6�� /��""� �""�" ��"( �"% ;
�� <�"�"�#�# �"��"�"�"(�="�>�"%� 2��/�>�#",�#��>�"% GG 

- $"�"�(�0���! "�0���,�(�"�(�"(�#�"�# "��"� 0 �"("�,��! %�E��"("+�,�$"�(�0 "�"(���!"�"("�"(�,�0 �"��"(�#"�"("�"(���# ?
@5�A 
5�6�BCC@D 



- � " % " �##�������&���##�����$ '������������#�� ��(� %��%�#%�%�#��) 

- ��# ���#�����#���#� *�%����+� �!�%����� ����#����,%�������� ��� "��%�����) ��, � � ��� ��"�!���#�&�����  �&"�!���������&��� �-�#��� ���" !�$��!��#&������� ��� # ���"�<�#��#%������ *-�=>>?@A>?B�) ��"� ./0123/304151670891:;/;4 "'�C � ���� ����#��#�� #��� ������$��!���� �"�D���$���A>?=%���� ��#��!" E��#����������"�F �#� ##�& ��$��!����##�& �� %��! �'�������#%�#���"� 

- ��������������" '�GF�H���I����) ���� ��J BK 



- #� �"�&��' !�+#'�"�$$#$�* ,�!!��#+�&��(!�#�%��  � !�-�$#��$#!!�#  �"���+� +#'!� !�$!!*�"�-�$#�"""� �&.�& "�(#�"�(" !� !� �""/�&* ,�"�%   �#+�0#!.��!#$!��$(+(�0#!�&��#�"""�"�$(+(�&� (!� !�"#��(#!�'�"'*�, �!�&�+#'�"�"� #�% �%#%!�%(& #�"�("�&�* ,�% �(#  �$ �(#'$' �"�&��#� �"�"� � !  #!%�!�1 #� (! �#%�$ !'(2��#�#((.�"�% ��' !�# #!�# # �#�  (�&*�3��!��"�%   �#+�0#!� !�"�' :; <= $(�#+���+�+#�$$#.�"��! (�"� #��# �( �%�$  !�+#�# ! +!� �! (*�4�"!� #�$  !�+#�5'$�#+�"�$!�(#�#+�#�� !�6' 7$$#�7(.�'�"#'�#& �# "� !�"� #!(# �#+�889� ��#+�#�+(/#/+( (�!*�4��"#�%�#�$# !�-(&.�"("��! (�#+�"�%  (#  �$ �#& �# !�"�&� !�!' # �#+�(#�#�!#�"��%* +! . ,�@A�B ("�&�7+! � "#. #� !�$$#�"�$ ($�" (# ( * +! ��%#!C�% *�4 � !�$#'#��(�#+�#$   "� !!�+�+�#�"�(# ( * GH 

- 4� �"�#�++�� !� IJ �$ � !�!#'(�%� ! 

- �$$#!�#�'&��#�"�$$#$ �" �"��+!  

- �"�� #�'#��" �! �" 

- $ !'(�" � %�!� !�("! �$(�#!*�6 �DEDE/DF� '!� �+! ��#�#(�(. (#'$!�#� �"�$#�* >? 



- �� !�"#$!%!�&% 6574 '�() 44574 *#�(#$! #�#+ <579 ,!-!�## 9=574 .#%�/#0 10#�*# 2)3�*#�33!0�445 ,#�8!0�33!0�975 ,!�/!!�%:!0�7;5 .$�#!0�%:!0�945 C�(#)!: >?@
�A
B
 &�'3!%! 4574 >D
�EF
G 
� 1#%!�20�J�K�L�*!%3%�M�8+ .:K!!�'0#)�J�N3!%�K H
�AI

�
 N)%$$ #�'3$�J�O0�L�*3#�M�N:!%!#�KP#3)! 'P!�"%�J�Q!)�(!!�K�L)�,#�794<��.�7974 ,!!�1!0%!�J�K�L�(!!�L)�7R5 44_77<_ SG@T�>DU�VG
�WGDI
��XYD�ZTU�[\[\] "##^!:�! 9;7997=; /6<�_2` a
I

�>DU�bB
c a
I

�>DU�bB
c 

Rd 



- "#$%&'() *+,-.() � �
 ��� �  �� ! � / 

- �  � �
 � �!��!! ������/ 0� �1 ���2�3� 456789:;8<=:>?:;@A;B<C985@D989 E�2�2�� �2��F ! �G H�I!���� � 

- JJ�2�G1�KL��MJ ��1N/ 



## AGE UK LANCASHIRE 

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS AND TRUSTEES OF AGE UK LANCASHIRE FOR THE YEAR ENDED 31 MARCH 2021 

## Opinion 

We have audited the financial statements of Age UK Lancashire "the charitable company" for the year ended 31 March 2021 which comprise the Consolidated Statement of Financial Activities, the Charity Statement of Financial Activities, the Consolidated and Charity Balance Sheets, the Consolidated Statement of Cash Flows and the related notes on pages 68 to 81. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) including FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland”. 

## In our opinion, the financial statements: 

• give a true and fair view of the state of the group's and the parent charitable company’s affairs as at 31 March 2021 and of the group's and charities incoming resources and application of resources, including their income and expenditure for the year then ended; 

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting 

- Practice; and 

- have been prepared in accordance with the requirements of the Companies Act 2006. 

## Basis for opinion 

We conducted our audit in accordance with International Standards on auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. 

## Conclusions relating to going concern 

We have nothing to report to you in respect of the following matters in relation to which the ISAs (UK) require us to report to you where: 

- the trustees’ use of the going concern basis of accounting in the preparation of the financial 

- statements is not appropriate; or 

• the trustees' have not disclosed in the financial statements any identified material uncertainties that may cast significant doubt about the charitable company’s ability to continue to adopt the going concern basis of accounting for a period of at least twelve months from the date when the financial statements are authorised for issue. 

60 



## AGE UK LANCASHIRE 

## INDEPENDENT AUDITORS' REPORT TO THE MEMBERS AND TRUSTEES OF AGE UK LANCASHIRE FOR THE YEAR ENDED 31 MARCH 2021 

## Other information 

The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon.  The trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the other information.  Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. 

In connection with our audit of the financial statements our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated.  If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information.  If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. 

We have nothing to report in this regard. 

## Opinion on other matter prescribed by the Companies Act 2006 

In our opinion, based on the work undertaken in the course of the audit (which includes the directors report prepared for the purposes of company law); 

• the information given in the Trustees’ Report (which includes the directors report prepared for the purposes of company law) for the financial year for which the financial statements are prepared is consistent with the financial statements; and 

• the Directors' Report (included within the Trustees' Report) has been prepared in accordance with applicable legal requirements. 

## Matters on which we are required to report by exception 

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the directors’ report included within the trustees’ report. 

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion: 

- adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or 

- the financial statements are not in agreement with the accounting records and returns; or 

- certain disclosures of trustees’ remuneration specified by law are not made; or 

- we have not received all the information and explanations we require for our audit. 

61 



## AGE UK LANCASHIRE 

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS AND TRUSTEES OF AGE UK LANCASHIRE FOR THE YEAR ENDED 31 MARCH 2021 

## Responsibilities of directors 

As explained more fully in the Statement of Trustees’ Responsibilities set out on page 53, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. 

In preparing the financial statements, the trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so. 

## Auditor’s responsibilities for the audit of the financial statements 

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these 

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below: 

We obtained an understanding of laws and regulations that affect the charity, focusing on those that had a direct effect on the financial statements or that had a fundamental effect on its operations. Key laws and regulations that we identified included the UK Charities Act, tax legislation, licensing regulations, and occupational health and employment legislation. 

We enquired of the Trustees, reviewed correspondence with HMRC and reviewed trustees meeting minutes for evidence of non-compliance with relevant laws and regulations. We also reviewed controls the Trustees have in place to ensure compliance. 

We enquired of the Trustees about any incidences of fraud that had taken place during the accounting period. 

62 



## AGE UK LANCASHIRE 

## INDEPENDENT AUDITORS' REPORT TO THE MEMBERS AND TRUSTEES OF AGE UK LANCASHIRE FOR THE YEAR ENDED 31 MARCH 2021 

The risk of fraud and non-compliance with laws and regulations and fraud was discussed within the audit team and tests were planned and performed to address these risks. We identified the potential for fraud in the following areas: misappropriation of cash and other assets. 

We reviewed financial statements disclosures and tested to supporting documentation to assess compliance with relevant laws and regulations discussed above. 

We enquired of the Trustees about actual and potential litigation and claims. 

We performed analytical procedures to identify any unusual or unexpected relationships that might indicate risks of material misstatement due to fraud. 

In addressing the risk of fraud due to management override of internal controls we tested the appropriateness of journal entries and assessed whether the judgements made in making accounting estimates were indicative of a potential bias. 

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s web-site at www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report. 

## Use of our report 

This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company’s members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company’s members as a body for our audit work, for this report, or for the opinions we have formed. 

## Suzanne Lomax BA FCA (Senior Statutory Auditor) For and on behalf of Beever and Struthers 


Chartered Accountants and Statutory Auditors Suite 9b The Beehive Lions Drive Shadsworth Business Park Blackburn BB1 2QS 

25 November 2021 

63 



## AGE UK LANCASHIRE 

## CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING THE INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2021 

|Note<br>INCOME FROM:<br>Donations & legacies<br>Donations<br>Legacies<br>Grants<br>Other trading activities<br>Shop income<br>Turnover of trading subsidiary<br>Other income<br>Charitable activities<br>Provision of services<br>Total income<br>2<br>EXPENDITURE ON:<br>Raising funds<br>3<br>Shop operating costs<br>Fundraising<br>Trading cost of subsidiary<br>5<br>Charitable activities<br>Provision of services<br>4<br>Other expenditure<br>Total expenditure<br>Net income/(expenditure)<br>7<br>Net income/(expenditure) pre exceptional items<br>Exceptional items<br>4<br>Net income/(expenditure) post exceptional items<br>Gross transfers between funds<br>18, 19<br>Gains/(losses) on revaluation of Fixed Assets<br>Net movement in funds<br>Reconciliation of funds<br>Total funds brought forward<br>18, 19<br>Total funds carried forward<br>18, 19|Note<br>INCOME FROM:<br>Donations & legacies<br>Donations<br>Legacies<br>Grants<br>Other trading activities<br>Shop income<br>Turnover of trading subsidiary<br>Other income<br>Charitable activities<br>Provision of services<br>Total income<br>2<br>EXPENDITURE ON:<br>Raising funds<br>3<br>Shop operating costs<br>Fundraising<br>Trading cost of subsidiary<br>5<br>Charitable activities<br>Provision of services<br>4<br>Other expenditure<br>Total expenditure<br>Net income/(expenditure)<br>7<br>Net income/(expenditure) pre exceptional items<br>Exceptional items<br>4<br>Net income/(expenditure) post exceptional items<br>Gross transfers between funds<br>18, 19<br>Gains/(losses) on revaluation of Fixed Assets<br>Net movement in funds<br>Reconciliation of funds<br>Total funds brought forward<br>18, 19<br>Total funds carried forward<br>18, 19|Unrestricted<br>Funds<br>£<br>43,941<br>2,000<br>236,291<br>253,215<br>-<br>352,726<br>2,817,823<br>3,705,996<br>573,838<br>407<br>-<br>2,808,108<br>-<br>3,382,353<br>323,643|Restricted<br>Endowment<br>Funds<br>Funds<br>£<br>£<br>10,000<br>-<br>-<br>-<br>48,359<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>335,606<br>-<br>393,965<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>375,815<br>2,000<br>-<br>-<br>375,815<br>2,000<br>18,150<br>(2,000)|Restricted<br>Endowment<br>Funds<br>Funds<br>£<br>£<br>10,000<br>-<br>-<br>-<br>48,359<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>335,606<br>-<br>393,965<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>375,815<br>2,000<br>-<br>-<br>375,815<br>2,000<br>18,150<br>(2,000)|2021<br>Total<br>£<br>53,941<br>2,000<br>284,650<br>253,215<br>-<br>352,726<br>3,153,429<br>4,099,961<br>573,838<br>407<br>-<br>3,185,923<br>-<br>3,760,168<br>339,793|2021<br>Total<br>£<br>53,941<br>2,000<br>284,650<br>253,215<br>-<br>352,726<br>3,153,429<br>4,099,961<br>573,838<br>407<br>-<br>3,185,923<br>-<br>3,760,168<br>339,793|2020<br>Total<br>£<br>42,063<br>(7,480)<br>34,122<br>636,139<br>139,327<br>74,877<br>2,897,146|
|---|---|---|---|---|---|---|---|
||||||4,099,961||3,816,194|
||||||573,838<br>407<br>-<br>3,185,923<br>-||643,399<br>3,130<br>115,381<br>3,137,510<br>-|
||||||3,760,168||3,899,420|
||||||339,793||(83,226)|
||Net income/(expenditure) pre exceptional items<br>Exceptional items<br>4<br>Net income/(expenditure) post exceptional items|323,643<br>-<br>323,643|18,150<br>-<br>18,150|(2,000)<br>-<br>(2,000)|339,793<br>-||(3,532)<br>(79,694)|
||||||339,793||(83,226)|
|||(7)<br>-<br>323,636<br>658,732<br>982,368|7<br>-<br>18,157<br>17,294<br>35,451|-<br>107,406<br>105,406<br>176,000<br>281,406|-||-|
||||||107,406||-|
||||||447,199<br>852,026||(83,226)<br>935,252|
||||||1,299,225||852,026|



All incoming resources and resources expended derive from continuing activities 

The notes on pages 68 to 81 form part of these accounts 

64 



## AGE UK LANCASHIRE 

## STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING THE INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2021 

|Note<br>INCOME FROM:<br>Donations & legacies<br>Donations<br>Legacies<br>Grants<br>Other trading activities<br>Shop income<br>Other income<br>Income from investments<br>Gift Aid receivable from subsidiaries<br>9<br>Charitable activities<br>Provision of services<br>Total income<br>2<br>EXPENDITURE ON:<br>Raising funds<br>3<br>Shop operating costs<br>Fundraising<br>Charitable activities<br>Provision of services<br>4<br>Total expenditure<br>Net income/(expenditure)<br>7<br>Net income/(expenditure) pre exceptional items<br>Exceptional items<br>4<br>Net income/(expenditure) post exceptional items<br>Gross transfers between funds<br>18, 19<br>Gains/(losses) on revaluation of Fixed Assets<br>Net movement in funds<br>Reconciliation of funds<br>Total funds brought forward<br>18, 19<br>Total funds carried forward<br>18, 19|Note<br>INCOME FROM:<br>Donations & legacies<br>Donations<br>Legacies<br>Grants<br>Other trading activities<br>Shop income<br>Other income<br>Income from investments<br>Gift Aid receivable from subsidiaries<br>9<br>Charitable activities<br>Provision of services<br>Total income<br>2<br>EXPENDITURE ON:<br>Raising funds<br>3<br>Shop operating costs<br>Fundraising<br>Charitable activities<br>Provision of services<br>4<br>Total expenditure<br>Net income/(expenditure)<br>7<br>Net income/(expenditure) pre exceptional items<br>Exceptional items<br>4<br>Net income/(expenditure) post exceptional items<br>Gross transfers between funds<br>18, 19<br>Gains/(losses) on revaluation of Fixed Assets<br>Net movement in funds<br>Reconciliation of funds<br>Total funds brought forward<br>18, 19<br>Total funds carried forward<br>18, 19|Unrestricted<br>Funds<br>£<br>43,941<br>2,000<br>236,291<br>253,215<br>352,726<br>-<br>2,817,823<br>3,705,996<br>573,838<br>407<br>2,808,108<br>3,382,353<br>323,643|Restricted<br>Endowment<br>Funds<br>Funds<br>£<br>£<br>10,000<br>-<br>-<br>-<br>48,359<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>335,606<br>-<br>393,965<br>-<br>-<br>-<br>-<br>-<br>375,815<br>2,000<br>375,815<br>2,000<br>18,150<br>(2,000)|Restricted<br>Endowment<br>Funds<br>Funds<br>£<br>£<br>10,000<br>-<br>-<br>-<br>48,359<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>335,606<br>-<br>393,965<br>-<br>-<br>-<br>-<br>-<br>375,815<br>2,000<br>375,815<br>2,000<br>18,150<br>(2,000)|2021<br>Total<br>£<br>53,941<br>2,000<br>284,650<br>253,215<br>352,726<br>-<br>3,153,429<br>4,099,961<br>573,838<br>407<br>3,185,923<br>3,760,168<br>339,793|2020<br>Total<br>£<br>42,063<br>(7,480)<br>34,122<br>636,139<br>74,877<br>23,946<br>2,897,146|
|---|---|---|---|---|---|---|
|||||||3,700,813|
|||||||643,399<br>3,130<br>3,137,510|
|||||||3,784,039|
|||||||(83,226)|
||Net income/(expenditure) pre exceptional items<br>Exceptional items<br>4<br>Net income/(expenditure) post exceptional items|323,643<br>-<br>323,643|18,150<br>-<br>18,150|(2,000)<br>-<br>(2,000)|339,793<br>-<br>339,793|(3,532)<br>(79,694)|
|||||||(83,226)|
|||(7)<br>-<br>323,636<br>658,732<br>982,368|7<br>-<br>18,157<br>17,294<br>35,451|-<br>107,406<br>105,406<br>176,000<br>281,406|-<br>107,406<br>447,199<br>852,026<br>1,299,225|-<br>-|
|||||||(83,226)<br>935,252|
|||||||852,026|



All incoming resources and resources expended derive from continuing activities 

The notes on pages 68 to 81 form part of these accounts 

65 



## AGE UK LANCASHIRE 

## BALANCE SHEETS 

## AS AT 31 MARCH 2021 

|Note<br>Fixed Assets<br>Tangible fixed assets<br>12<br>Investments<br>13<br>Investment in Joint venture<br>13<br>Current Assets<br>Stocks<br>14<br>Debtors<br>15<br>Cash at bank and in hand<br>Creditors<br>16<br>Net Current Assets<br>Net Assets<br>Capital and Reserves<br>Unrestricted funds<br>-  General funds<br>18<br>-  Designated funds<br>18<br>Restricted funds<br>-  Endownment fund<br>19<br>- Revaluation reserve- endownment fund<br>19<br>-  Other Restricted funds<br>19<br>Amounts falling due within one year|Group<br>2021<br>£<br>344,923<br>-<br>6<br>344,929<br>73,125<br>240,457<br>1,126,013<br>1,439,595<br>(485,299)<br>954,296<br>1,299,225<br>907,368<br>75,000<br>982,368<br>174,000<br>107,406<br>35,451<br>316,857<br>1,299,225|Group<br>2020<br>£<br>245,139<br>-<br>6<br>245,145<br>85,739<br>450,880<br>690,709<br>1,227,328<br>(620,447)<br>606,881<br>852,026<br>583,732<br>75,000<br>658,732<br>176,000<br>-<br>17,294<br>193,294<br>852,026|Charity<br>2021<br>£<br>344,923<br>100<br>6<br>345,029<br>73,125<br>279,914<br>1,086,168<br>1,439,207<br>(485,011)<br>954,196<br>1,299,225<br>907,368<br>75,000<br>982,368<br>174,000<br>107,406<br>35,451<br>316,857<br>1,299,225|Charity<br>2020<br>£<br>245,139<br>100<br>6|
|---|---|---|---|---|
|||||245,245|
|||||85,739<br>509,927<br>630,200|
|||||1,225,866<br>(619,085)|
|||||606,781|
|||||852,026|
|||||583,732<br>75,000|
|||||658,732<br>176,000<br>-<br>17,294|
|||||193,294|
|||||852,026|



25.11.2021 

Approved by the Trustees and authorised for issue on ………………... 

Catherine Wilkinson Trustee 

Company Number 07200267 

The notes on pages 68 to 81 form part of these accounts 

66 



## AGE UK LANCASHIRE 

## STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2021 

|Note<br>Cash flows from operating activities:<br>Net cash provided by/(used in) operating activities<br>25<br>Cash flows from investing activities:<br>Purchase of tangible fixed assets<br>Net cash used in investing activities<br>Change in cash and cash equivalents in the<br>reporting period<br>Cash and cash equivalents at the beginning of<br>the reporting period<br>Cash and cash equivalents at the end of the<br>reporting period<br>26|Group<br>Group<br>2021<br>2020<br>£<br>£<br>443,695<br>291,660|
|---|---|
||(8,391)<br>(20,734)|
||(8,391)<br>(20,734)|
||435,304<br>270,926<br>690,709<br>419,783|
||1,126,013<br>690,709|



67 



## AGE UK LANCASHIRE 

## NOTES TO THE FINANCIAL STATEMENTS 

FOR THE YEAR ENDED 31 MARCH 2021 

## 1 Principal accounting policies a. Basis of accounting 

These financial statements have been prepared in accordance with the 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 Republic of Ireland (FRS 102) (effective January 2015) - Charities SORP (FRS 102 second edition - October 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. 

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

Age UK Lancashire meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant account policy note. 

## b. Going Concern Considerations 

The trustees continue to adopt the going concern basis of accounting in preparing the financial statements. 

- c. Basis of Consolidation The Consolidated accounts of the Group include the financial statements of the Charity and its subsidiary undertaking for the year ended 31 March 2021. 

d. Investments in Joint Ventures Investments in joint ventures are accounted for under the equity method of accounting, with the Group's share of net income or net expenditure being recognised in the Statement of Financial Activities and the net carrying amount shown on the balance sheet. 

- e. Investments Fixed asset investments are stated at cost less any provision for impairment. 

- f. Income 

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable the income will be received and the amount can be measured reliably. 

- g. Grants 

Income from government and other grants, whether 'capital' grants or 'reserve' grants is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and not deferred. Grants includes furlough grant income received during the year. 

## h. Donations and legacies, and other forms of voluntary income 

Donations and legacies and other forms of voluntary income are recognised in full in the Statements of Financial Activities when the receipt of income is considered probable and the amount receivable can be measured with sufficient reliability. i. Resources expended 

Resources expended are recognised in the period in which they are incurred.  Resources expended include attributable VAT which cannot be recovered. 

Costs of raising funds comprise the costs associated with attracting voluntary income and the costs of trading for fundraising purposes including the charity's shop. 

Charitable expenditure comprises those costs incurred by the Charity in the delivery of its activities and services for its beneficiaries. It includes both costs than can be allocated directly to such activities and those costs of an indirect nature necessary to support them. 

All costs are allocated between the expenditure categories of the Statements of Financial Activities on a basis designed to reflect the use of the resource. Support costs are apportioned on an appropriate basis, by the time central staff have spent on the relevant income streams. 

Governance costs, included within support costs, include those costs associated with meeting the constitutional and statutory requirements of the Charity and include audit fees and costs linked to the strategic management of the Charity. 

Other expenditure represents those items not falling into any other heading. 

Staff costs are allocated to activities on the basis of staff time spent on those activities. 

## j. Restricted Funds 

Restricted funds are to be used for specified purposes as laid down by the donor.  Expenditure which meets these criteria is identified to the fund, together with a fair allocation of support costs. 

## k. Endowment Funds 

Endowment funds are included within restricted funds and relate to permanent endowments.  Expenditure is allocated to the fund when incurred in the administration or protection of the property of the endowment. 

## l. Unrestricted funds 

Unrestricted funds are donations and other income received or generated for the objects of the Charity without further specified purpose and are available as general funds. 

68 



## AGE UK LANCASHIRE 

## NOTES TO THE FINANCIAL STATEMENTS 

## FOR THE YEAR ENDED 31 MARCH 2021 

- 1 Principal accounting policies (continued) 

   - m. Designated funds 

Designated funds are unrestricted funds earmarked by the Trustees for particular purposes. 

- n. Depreciation 

Fixed assets (excluding investments) are stated at revaluation value less accumulated depreciation. Depreciation of fixed assets is charged by annual instalments commencing with the year of acquisition at rates estimated to write off their cost less any residual value over the expected useful lives, which are as follows: 

Freehold Land & Buildings 2% Straight-line method Improvements to Buildings 2% Straight-line method Office & Computer Equipment 20-100% Straight-line method Fixtures & Fittings 10% Straight-line method Motor vehicles 5-25% Reducing balance method 

Included within land and buildings is land totalling £150,000 which is not depreciated. 

The capitalisation within the charity is for items purchased over £1,000 and of capital in nature to be capitalsied. 

- o. Stocks and work in progress 

Purchased stock is valued at the lower of cost and net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items in an open market value. 

- p. Leases 

Rentals paid under operating leases are charged to income as incurred. 

- q. Pensions 

The Charity operates a defined contribution pension scheme and makes contributions under auto-enrolment requirements. Contributions payable for the year are charged in the Statements of Financial Activities. 

- r. Financial instruments 

The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value. 

## s. Taxation 

The Charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable activities. 

- t. 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. 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. 

## Significant judgements 

The judgements (apart from those involving estimations) that management has made in the process of applying the entity's accounting policies and that have the most significant effect on the amounts recognised in the financial statements are as follows: 

- Determination of whether there are indicators of impairment of the company's tangible fixed assets. Factors taken into consideration in reaching such a decision include the economic viability and expected future financial performance of the asset. 

- Determination of whether leases entered into by the company as lessee are operating or finance leases. These decisions depend on an assessment of whether the risks and rewards of ownership have been transferred from the lessor to the lessee on a lease by lease basis. 

## Key sources of estimation uncertainty 

Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. The key assumptions and other sources of estimation uncertainty that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are as follows: 

- Donated items of stock are measured at fair value, using historical data to estimate the likely amount of income that will result from their subsequent sale. - Determination of recoverability of trade debtors. A specific provision is made against certain debts where in the opinion of the trustees the debt is not fully recoverable. 

- The requirement of any dilapidations provision within the financial statements. 

## u. Legal status of Charity 

The Charity is a company limited by guarantee and has no share capital. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. 

69 



## AGE UK LANCASHIRE 

## NOTES TO THE FINANCIAL STATEMENTS 

## FOR THE YEAR ENDED 31 MARCH 2021 

2 Income Donations totalled £53,941 (2020: £42,063) including restricted donations of £10,000 (2020: £nil). Legacy income totalled £2,000 in the year (2020: deficit £7,480). 

Other income totalled £369,155 (2020: £74,877) including £87,397 insurance income (2020: £nil), £68,695 donations from Age UK (2020: £nil) and £142,092 from furlough income (2020: £nil). 

- 3 Expenditure on Raising Funds 

|Expenditure on Raising Funds|||||
|---|---|---|---|---|
|Direct Costs<br>Salaries, NI and pensions<br>Premises Costs<br>Other costs<br>Administration costs<br>Support Costs allocated to Raising Funds<br>Support Costs (see note 6)<br>Total Support Costs<br>Total Costs for Group in the year to 2021<br>Total Costs for Charity in the year to 2021<br>Direct Costs<br>Salaries, NI and pensions<br>Premises Costs<br>Other costs<br>Administration costs<br>Support Costs allocated to Raising Funds<br>Support Costs (see note 6)<br>Total Support Costs<br>Total Costs for Group in the year to 2020<br>Total Costs for Charity in the year to 2020|Shop<br>Operating<br>Costs<br>£<br>249,955<br>140,483<br>40,747<br>16,423<br>447,608<br>126,230<br>126,230<br>573,838<br>573,838<br>Shop<br>Operating<br>Costs<br>£<br>298,893<br>198,174<br>35,889<br>15,007<br>547,963<br>95,436<br>95,436<br>643,399<br>643,399|Fundraising<br>£<br>-<br>-<br>407<br>-<br>407<br>-<br>-<br>407<br>407<br>Fundraising<br>£<br>920<br>58<br>2,095<br>57<br>3,130<br>-<br>-<br>3,130<br>3,130|Costs of<br>Trading<br>Subsidiary<br>£<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>Costs of<br>Trading<br>Subsidiary<br>£<br>114,529<br>-<br>-<br>852<br>115,381<br>-<br>-<br>115,381<br>-|2021<br>Total<br>£<br>249,955<br>140,483<br>41,154<br>16,423|
|||||448,015|
|||||126,230|
|||||126,230|
||||||
|||||574,245|
|||||574,245|
|||||2020<br>Total<br>£<br>414,342<br>198,232<br>37,984<br>15,916|
|||||666,474|
|||||95,436|
|||||95,436|
||||||
|||||761,910|
|||||646,529|



70 



## AGE UK LANCASHIRE 

## NOTES TO THE FINANCIAL STATEMENTS 

## FOR THE YEAR ENDED 31 MARCH 2021 

|4<br>Expenditure on Charitable Activities<br>Direct Costs<br>Salaries, NI and Pensions<br>Other employment costs<br>Premises costs<br>Minibus and travel<br>Communication<br>Legal and professional fees<br>Day care consumables<br>Repairs and renewals<br>Printing, postage and publicity<br>Maintenance contracts and subscriptions<br>Volunteer expenses<br>Leasing costs<br>Room Hire<br>Marketing costs<br>Activities<br>Sundries and cleaning<br>Consultancy fees<br>Bank charges<br>Other costs (including depreciation)<br>Costs recharged to subsidiary<br>Support Costs allocated to Charitable Activities<br>Support Costs (see note 6)<br>Governance costs<br>Total Support Costs<br>Total Costs for Charity & Group|2021<br>Provision of<br>Services<br>£<br>2,646,474<br>8,089<br>76,228<br>80,124<br>5,295<br>18,248<br>5,697<br>66,062<br>11,208<br>4,413<br>2,769<br>2,416<br>2,548<br>1,668<br>194<br>4,477<br>-<br>(139)<br>11,559<br>2,947,330<br>223,904<br>14,689<br>238,593<br>3,185,923|2020<br>Provision of<br>Services<br>£<br>2,439,943<br>10,518<br>101,151<br>183,700<br>9,206<br>6,207<br>56,839<br>27,554<br>13,830<br>9,380<br>7,669<br>2,245<br>11,732<br>4,508<br>12,474<br>7,355<br>-<br>711<br>11,305<br>(43,883)|
|---|---|---|
|||2,872,444|
|||224,805<br>40,261|
|||265,066|
|||3,137,510|



|Within the costs for the financial year, there are a|number of exceptional costs, as detailed below:|number of exceptional costs, as detailed below:|
|---|---|---|
|The key costs incurred are as follows:-|2021|2020|
||£|£|
|Dilapidation costs|-<br>|9,850|
|Interim Head of Finance|-<br>|50,564|
|Project Dilligent costs|-<br>|19,280|
||-|79,694|



5 Trading cost of subsidiary 

In the year to 31 March 2021 the operating costs of the trading subsidiary amounting to £Nil (2020: £115,381) comprised wholly of unrestricted expenditure. 

71 



## AGE UK LANCASHIRE 

## NOTES TO THE FINANCIAL STATEMENTS 

## FOR THE YEAR ENDED 31 MARCH 2021 

|6<br>Analysis of Support Costs<br>Basis of apportionment<br>Other Employment costs<br>Allocated on time spent on each income stream<br>Minibus and Travel<br>Allocated on time spent on each income stream<br>Communication<br>Allocated on time spent on each income stream<br>Legal and professional fees<br>Allocated on time spent on each income stream<br>Repairs and renewals<br>Allocated on time spent on each income stream<br>Printing charges<br>Allocated on time spent on each income stream<br>Maintenance<br>Allocated on time spent on each income stream<br>Volunteer expenses<br>Allocated on time spent on each income stream<br>Leasing costs<br>Allocated on time spent on each income stream<br>Room Hire<br>Allocated on time spent on each income stream<br>Marketing costs<br>Allocated on time spent on each income stream<br>Sundries and cleaning<br>Allocated on time spent on each income stream<br>Depreciation<br>Allocated on time spent on each income stream<br>Bank charges<br>Allocated on time spent on each income stream<br>Bad debt<br>Allocated on time spent on each income stream<br>Shared premises<br>Allocated on time spent on each income stream<br>Other costs<br>Allocated on time spent on each income stream<br>7<br>Income / (Expenditure)<br>The net income / (expenditure) is stated after charging/(crediting):<br>Operating leases<br>Depreciation<br>Exceptional costs (Note 4)|2021<br>Total<br>£<br>82,311<br>1,247<br>104,230<br>35,976<br>9,318<br>17,070<br>21,489<br>2,299<br>222<br>111<br>10,663<br>1,467<br>16,013<br>4,499<br>2,660<br>2,056<br>38,503<br>350,134<br>2021<br>£<br>155,676<br>16,013<br>-|2020<br>Total<br>£<br>67,612<br>15,285<br>108,778<br>30,551<br>2,307<br>19,163<br>20,411<br>38<br>603<br>4,541<br>10,303<br>2,295<br>11,204<br>6,582<br>2,931<br>17,637|
|---|---|---|
|||320,241|
|||2020<br>£<br>215,048<br>11,204<br>79,694|



8 Auditors' remuneration 

Total resources expended includes Auditors' remuneration for audit services and other services.  The amounts shown include non-recoverable VAT. 

|Audit services<br>Charity|2021<br>£<br>10,700<br>10,700|2020<br>£<br>10,830|
|---|---|---|
|||10,830|



9 Gift Aid payment by trading subsidiary 

Age UK Lancashire Trading Ltd is wholly owned by the Charity. The Company has agreed to pay over to the Charity its taxable profits for the year. A summary of the company's result for the year ended 31 March 2021 is: 

|summary of the company's result for the year ended 31 March 2021 is:|||
|---|---|---|
|Turnover<br>Operating costs<br>Trading profit<br>Gift Aid payment to charity|2021<br>£<br>-<br>-<br>-|2020<br>£<br>139,327<br>(115,381)|
|||23,946|
|||23,946|



72 



## AGE UK LANCASHIRE 

## NOTES TO THE FINANCIAL STATEMENTS 

## FOR THE YEAR ENDED 31 MARCH 2021 

|10<br>Information regarding employees and trustees<br>Average number of employees in the period<br>- Full time employees<br>- Part time employees<br>Average number of employees<br>Full time equivalent number of employees<br>Staff costs comprise:<br>-  Wages and salaries<br>-  Redundancy costs<br>-  Social security costs<br>-  Pension contributions|2021<br>43<br>168<br>211<br>127<br>£<br>2,646,667<br>47,792<br>152,244<br>50,240<br>2,896,943|2020<br>40<br>191|
|---|---|---|
|||231|
||||
|||134|
|||£<br>2,642,962<br>30,755<br>130,320<br>50,247|
|||2,854,284|



During the year there were redundancy payments which amounted to £47,792 (2020:£30,755). These amounts were all paid prior to 31 May 2021 

The number of employees whose employee benefits (excluding employer pension contributions) exceeded £60,000 was: 

## £60,001 - £70,000 

|2021||2020||
|---|---|---|---|
|No.||No.||
||1||1|



There was no remuneration paid to Trustees, who are all volunteers.  Trustees' expenses reimbursed amounted to £571 (2020: £3,562). 

Key management personnel of the Charity comprised the Trustees, the Chief Executive Officer, the Financial Controller, the Operations Director, the Management Accountant, the Interim Head of Finance, and the Business Development and Growth Director. The total employee benefits of the key management personnel of the Charity were £309,907 (2020: £283,863 ), in addition employer pension contribution of £12,425 (2020: £13,819) were paid in respect of their services, and redundancy pay of £nil (2020: £2,374). 

## 11 Pension costs 

The group operates a defined contribution pension scheme and makes contributions under auto-enrolment requirements. The assets of the scheme are held separately from those of the group in an independently administered fund. The pension cost charge represents the contributions payable by the group to the fund. The charge for the year is £50,240 (2020: £50,247 ). 

73 



13 Fixed asset investment - Charity 

## AGE UK LANCASHIRE 

## NOTES TO THE FINANCIAL STATEMENTS 

## FOR THE YEAR ENDED 31 MARCH 2021 

## 12 Tangible fixed assets - Group and company 

|Cost/Valuation<br>Balance at 1 April 2020<br>Additions<br>Disposals<br>Revaluations<br>Balance at 31 March 2021<br>Depreciation<br>Balance at 1 April 2020<br>Charge for the period<br>Disposals<br>Revaluation<br>Balance at 31 March 2021<br>31 March 2021<br>31 March 2020|Land &<br>Buildings<br>£<br>200,000<br>-<br>81,406<br>281,406<br>24,000<br>2,000<br>-<br>(26,000)<br>-<br>281,406<br>176,000|Improvements<br>to Buildings<br>£<br>128,080<br>-<br>-<br>-<br>128,080<br>93,771<br>715<br>-<br>-<br>94,486<br>33,594<br>34,309|Office<br>Equipment<br>£<br>22,740<br>6,611<br>-<br>-<br>29,351<br>14,723<br>7,504<br>-<br>-<br>22,227<br>7,124<br>8,017|Fixtures &<br>Fittings<br>£<br>23,430<br>1,780<br>-<br>-<br>25,210<br>1,117<br>4,044<br>-<br>-<br>5,161<br>20,049<br>22,313|Motor<br>Vehicles<br>£<br>8,000<br>-<br>-<br>-<br>8,000<br>3,500<br>1,750<br>-<br>-<br>5,250<br>2,750<br>4,500|Total<br>£<br>382,250<br>8,391<br>-<br>81,406|
|---|---|---|---|---|---|---|
|||||||472,047|
|||||||137,111<br>16,013<br>-<br>(26,000)|
|||||||127,124|
|||||||344,923|
|||||||245,139|



The Charities property was revalued at £315,000 on 23 June 2021, which the trustees deemed representative of the value at the year end. The revaluation was undertaken by Gregory Brent Forbes MRICS, Partner of Petty and a Chartered Surveyor with over 25 years experience. Gregory Forbes is a RICS registered valuer (registration number 0068222). 

In respect of the revalued land and buildings, the aggregate cost, depreciation and comparable carrying amount that would be recognised if the assets had been carried under the historical cost model are as followed: 

|As at 31 March 2021<br>Aggregate cost<br>aggregate depreciation<br>Carrying Value|Land &<br>Buildings<br>£<br>200,000<br>(26,000)|
|---|---|
||174,000|



Included within land and buildings of both the group and the charity is land totalling £150,000 which is not depreciated. 

||||
|---|---|---|
|Fixed asset investment - Charity<br>Shares in Age UK Lancashire Trading Ltd - at cost<br>Cost and Net Book Value at 31 March 2021 and 2020<br>Investment in Joint Venture - CIC at cost|2021<br>£<br>100<br>6<br>106|2020<br>£<br>100<br>6|
|||106|



The Charity holds the whole of the issued share capital of Age UK Lancashire Trading Ltd (company number: 06430170), a company registered in England and Wales.  Its principal activity is arranging insurance. 

A summary of the trading results of Age UK Lancashire Trading Limited is shown in note 9.  The aggregate of assets, liabilities and reserves is: 

|Assets<br>Liabilities<br>Total reserves (including £100 share capital)|2021<br>£<br>39,845<br>(39,745)<br>100|2020<br>£<br>60,509<br>(60,409)|
|---|---|---|
|||100|



74 



## AGE UK LANCASHIRE 

## NOTES TO THE FINANCIAL STATEMENTS 

## FOR THE YEAR ENDED 31 MARCH 2021 

- 13 Fixed asset investment - Charity (continued) 

The Charity holds 50% of the issued share capital of Age UK Greater Lancashire CIC, a company registered in England and Wales. Its principal activity is the delivery of contracts and services across the whole of the county of Lancashire. 

|Fixed asset investment - Group<br>Cost and Net Book Value at 31 March 2021 and 2020<br>14<br>Stocks - Group and Charity<br>Goods for resale<br>15<br>Debtors<br>Trade debtors<br>Prepayments and accrued income<br>Amount due from subsidiary undertakings<br>Other debtors<br>Investment in Joint Venture - CIC at cost|Group<br>2021<br>£<br>66,126<br>146,962<br>-<br>27,369<br>240,457|Group<br>2020<br>£<br>275,759<br>166,927<br>-<br>8,194<br>450,880|2021<br>£<br>6<br>6<br>2021<br>£<br>73,125<br>Charity<br>2021<br>£<br>66,126<br>146,962<br>39,457<br>27,369<br>279,914|2020<br>£<br>6|
|---|---|---|---|---|
|||||6|
|||||2020<br>£<br> 85,739|
|||||Charity<br>2020<br>£<br>275,759<br>166,927<br>59,047<br>8,194|
|||||509,927|



|Creditors:  Amounts falling due within one year<br>Trade creditors<br>Accruals and deferred income<br>Taxation and social security<br>Other creditors<br>Payments received on account for contracts or performance related<br>grants|Group<br>2021<br>£<br>74,277<br>164,404<br>246,618<br>-<br>-<br>485,299|Group<br>2020<br>£<br>72,598<br>164,129<br>345,993<br>34,554<br>3,173<br>620,447|Charity<br>2021<br>£<br>73,989<br>164,404<br>246,618<br>-<br>-<br>485,011|Charity<br>2020<br>£<br>72,598<br>164,129<br>345,993<br>34,554<br>1,811|
|---|---|---|---|---|
|||||619,085|



16 Creditors:  Amounts falling due within one year 

17 Payments received on account for contracts or performance related grants 

Payments received on account for contracts or performance related grants comprises of funds received in advance for expenditure to take place in the following accounting period. 

|following accounting period.||
|---|---|
|Balance at 1 April 2020<br>Amount released to incoming resources<br>Amount deferred in period<br>Balance at 31 March 2021|£<br>345,993<br>(345,993)<br>246,618<br>Group &<br>Charity|
||246,618|



75 



- 

- 

## AGE UK LANCASHIRE 

## NOTES TO THE FINANCIAL STATEMENTS 

## FOR THE YEAR ENDED 31 MARCH 2021 

|18<br>Unrestricted funds - CHARITY<br>Designated funds<br>Undesignated funds<br>Charity<br>Designated funds<br>Undesignated funds<br>Charity<br>Unrestricted funds - GROUP<br>Designated funds<br>Covid-19 Legal Costs Reserve<br>Undesignated funds<br>Group<br>Designated funds<br>Covid-19 Legal Costs Reserve<br>Undesignated funds<br>Group|1 April<br>2020<br>£<br>75,000<br>583,732<br>658,732<br>1 April<br>2019<br>£<br>-<br>712,515<br>712,515<br>1 April<br>2020<br>£<br>75,000<br>583,732<br>658,732<br>1 April<br>2019<br>£<br>-<br>712,515<br>712,515|Incoming<br>£<br>-<br>3,705,996<br>3,705,996<br>Incoming<br>£<br>-<br>3,288,840<br>3,288,840<br>Incoming<br>£<br>-<br>3,705,996<br>3,705,996<br>Incoming<br>£<br>-<br>3,404,221<br>3,404,221|Outgoing<br>£<br>-<br>(3,382,353)<br>(3,382,353)<br>Outgoing<br>£<br>-<br>(3,343,828)<br>(3,343,828)<br>Outgoing<br>£<br>-<br>(3,382,353)<br>(3,382,353)<br>Outgoing<br>£<br>-<br>(3,459,209)<br>(3,459,209)|Transfers<br>£<br>-<br>(7)<br>(7)<br>Transfers<br>£<br>75,000<br>(73,795)<br>1,205<br>Transfers<br>£<br>-<br>(7)<br>(7)<br>Transfers<br>£<br>75,000<br>(73,795)<br>1,205|31 March<br>2021<br>£<br>75,000<br>907,368|
|---|---|---|---|---|---|
||||||982,368|
||||||31 March<br>2020<br>£<br>75,000<br>583,732|
||||||658,732|
||||||31 March<br>2021<br>£<br>75,000<br>907,368|
||||||982,368|
||||||31 March<br>2020<br>£<br>75,000<br>583,732|
||||||658,732|



Funds are designated for the following purposes 

Name Covid-19 Legal Costs Reserve 

Purpose 

The Trustees designated £75,000 of funds to cover potential legal costs linked to Covid-19. This was as a result of changes and available Director and Officer insurance cover across the social care sector linked to Covid-19 and is seen as a mitigation of a potential risk. The trustees will continue to monitor the requirement for this. 

76 



## AGE UK LANCASHIRE 

## NOTES TO THE FINANCIAL STATEMENTS 

## FOR THE YEAR ENDED 31 MARCH 2021 

|19<br>Restricted Funds<br>Description of Fund<br>Endowment Fund<br>Revaluation reserve - Endowment fund<br>Restricted funds - Charity  and Group<br>Investment in Joint Venture<br>Restricted funds - Group<br>The Bay ICC<br>Centre for Discovery (Catalyst)<br>Ormskirk Premises<br>Peter Lathom - Omskirk Kitchen<br>Lancashire Community Foundation<br>Removing Barriers<br>Art of Isolation<br>Walton Lane SitC<br>Armed Forced Covenant Trust<br>Eric Wright Grant<br>Winter Pressures<br>0300 Service (Covid 19)<br>Retirement Planning Workshops<br>Covid Appeal Funding<br>Post Code Garden Fund<br>Building Better Opportunities: Age of Opportunity<br>Good Things Foundation<br>Fylde Coast CCGs: Covid Response Fund Grant|1 April<br>2020<br>£<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>12,500<br>-<br>2,310<br>2,484<br>17,294<br>176,000<br>-<br>193,294<br>-<br>193,294|Incoming<br>£<br>136,209<br>122,154<br>9,773<br>630<br>4,956<br>1,000<br>5,000<br>22,860<br>9,350<br>5,000<br>10,000<br>2,000<br>5,000<br>20,000<br>25,000<br>15,033<br>-<br>-<br>393,965<br>-<br>-<br>393,965<br>-<br>393,965|Outgoing<br>£<br>(145,783)<br>(122,154)<br>(9,773)<br>(630)<br>(4,956)<br>(1,000)<br>(5,000)<br>(22,860)<br>(9,350)<br>(5,000)<br>(5,833)<br>(2,000)<br>(1,200)<br>(20,000)<br>(12,500)<br>(7,776)<br>-<br>-<br>(375,815)<br>(2,000)<br>-<br>(377,815)<br>-<br>(377,815)|Transfers/<br>Revaluation*<br>£<br>9,574<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>(7,257)<br>(2,310)<br>-<br>7<br>-<br>*107,406<br>107,413<br>-<br>107,413|31 March<br>2021<br>£<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>4,167<br>-<br>3,800<br>-<br>25,000<br>-<br>-<br>2,484|
|---|---|---|---|---|---|
||||||35,451<br>174,000<br>107,406|
||||||316,857|
||||||-|
||||||316,857|



Restricted Funds Explained : 

Building Better Opportunties: Age of Opportunity 

Centre for Discovery (Catalyst) 

Funded by the European Social Fund and The National Lottery Community Fund to meet the needs of over 50s who would like to work but are unable to without additional skills or support 

Discovery learning programme for Digital Transformation 

Lancashire Community Foundation 

To set up our Digital Inclusion Project to support people excluded from the move to digital during the pandemic 

Good Things Foundation 

To support digital inclusion for 75 people 

Fylde Coast CCGs: Covid Response Fund Grant 

To support digital inclusion to people in Wyre and Fylde 

The Bay ICC 

Purchase IT hardware to support the older community around digitalisation 

Age UK: Covid Appeal Funding 

Age UK National Appeal funding to be spent on Covid activities 

Armed Forces Covenant Trust: Removing Barriers 

Grant to provide support for Veterans and their families 

Armed Forces Covenant Trust: Forces Communities Together Fund/Art of Isolation 

To provide an Art of Isolation project to enable local veterans to share their creativity during lockdown 

Lancashire Community Foundation 

0300 Service (Covid 19) to provide continued support on a helpline to offer support to vulnerable people 

Cumberland Building Society 

To deliver free Retirement Planning Workshops to adults in Preston and Lancaster 

The Skelton Charity 

For Support in the Community at Walton Lane, Nelson 

77 



## AGE UK LANCASHIRE 

## NOTES TO THE FINANCIAL STATEMENTS 

## FOR THE YEAR ENDED 31 MARCH 2021 

B&Q Foundation Armed Forces Covenant Trust Eric Wright Trust 

Resources for Ormskirk centre 

Grant to expand our Good Day Calls services to support local veterans of the armed forces 

Provide information and advice to older people on a range of issues including benefits, health and welfare 

NHS England Grant through Age UK /Winter Pressures Peter Lathom - Ormskirk Kitchen Post Code Lottery Garden Fund 

To deliver the NHSE's Volunary Sector Surge Support Programme 

Historic funds have been transferred to unrestricted funds in the year 

Provided for the Walton Lane Community Garden Project 

|Restricted Funds 2020<br>Description of Fund<br>Building better opputunities<br>Legacy - St Annes<br>Veterans<br>Befriending<br>Eric Wright grant<br>Winter Pressures<br>Post Code Garden Fund<br>Peter Lathom - Ormskirk Kitchen<br>The Galbraith Trust - Battling<br>Loneliness<br>Endowment Fund<br>Restricted funds - Charity  and Group<br>Investment in Joint Venture<br>Restricted funds - Group<br>20<br>Analysis of Group net assets between funds<br>2021:<br>Tangible fixed assets<br>Investment in Joint venture<br>Current Assets<br>Current Liabilities<br>2021 Total<br>2020:<br>Tangible fixed assets<br>Investment in Joint venture<br>Current Assets<br>Current Liabilities<br>2020 Total|1 April<br>2019<br>£<br>-<br>25,573<br>-<br>-<br>12,500<br>-<br>-<br>2,310<br>4,354<br>44,737<br>178,000<br>222,737<br>-<br>222,737|Incoming<br>£<br>154,878<br>-<br>110,829<br>30,000<br>25,000<br>83,543<br>7,723<br>-<br>-<br>411,973<br>-<br>411,973<br>-<br>411,973<br>Unrestricted<br>Funds<br>£<br>63,517<br>-<br>1,207,217<br>(288,365)<br>982,369<br>Unrestricted<br>Funds<br>£<br>69,139<br>-<br>1,003,281<br>(413,688)<br>658,732|Outgoing<br>£<br>(172,928)<br>(25,573)<br>(110,742)<br>(25,126)<br>(25,000)<br>(69,249)<br>(5,239)<br>-<br>(4,354)<br>(438,211)<br>(2,000)<br>(440,211)<br>-<br>(440,211)<br>Restricted<br>Funds<br>£<br>-<br>6<br>232,660<br>(197,215)<br>35,451<br>Restricted<br>Funds<br>£<br>-<br>6<br>224,047<br>(206,759)<br>17,294|Transfers<br>£<br>18,050<br>-<br>(87)<br>(4,874)<br>-<br>(14,294)<br>-<br>-<br>-<br>(1,205)<br>-<br>(1,205)<br>-<br>(1,205)<br>Endowment<br>Funds<br>£<br>281,406<br>-<br>-<br>-<br>281,406<br>Endowment<br>Funds<br>£<br>176,000<br>-<br>-<br>-<br>176,000|31 March<br>2020<br>£<br>-<br>-<br>-<br>-<br>12,500<br>-<br>2,484<br>2,310<br>-|
|---|---|---|---|---|---|
||||||17,294<br>176,000|
||||||193,294|
||||||-|
||||||193,294|
||||||Total<br>2021<br>£<br>344,923<br>6<br>1,439,877<br>(485,580)|
||||||1,299,225|
||||||Total<br>2020<br>£<br>245,139<br>6<br>1,227,328<br>(620,447)|
||||||852,026|



78 



## AGE UK LANCASHIRE 

## NOTES TO THE FINANCIAL STATEMENTS 

## FOR THE YEAR ENDED 31 MARCH 2021 

|21<br>Changes in resources available for charity use- Group<br>2021:<br>Net movement in funds for the period<br>Net decrease/(increase) in tangible assets<br>2020:<br>Net movement in funds for the period<br>Net decrease/(increase) in tangible assets<br>Net movement in funds available for future activities<br>Net movement in funds available for future activities|Designated<br>Undesignated<br>Funds<br>Funds<br>£<br>£<br>-<br>323,636<br>-<br>5,622<br>-<br>329,258<br>Designated<br>Undesignated<br>Funds<br>Funds<br>£<br>£<br>75,000<br>(128,783)<br>-<br>(11,529)<br>75,000<br> (140,312)<br>Unrestricted Funds<br>Unrestricted Funds|Restricted<br>Endowment<br>Funds<br>Funds<br>£<br>£<br>18,157<br>105,406<br>-<br>(105,406)<br>18,157<br>-<br>Restricted<br>Endowment<br>Funds<br>Funds<br>£<br>£<br>(27,444)<br>(2,000)<br>-<br>2,000<br> (27,444)<br>-<br>Restricted Funds<br>Restricted Funds|Total<br>2021<br>£<br>447,199<br>(99,784)|
|---|---|---|---|
||||347,415|
||||Total<br>2020<br>£<br>(83,227)<br>(9,529)|
||||(92,756)|



- 23 Financial commitments and operating leases - Group and Charity 

Capital expenditure contracted for but not provided for in the financial statements is as follows: 

|2021<br>£<br>,<br>Tangible assets<br>48,000<br>2021<br>£<br>Operating leases which expire:<br>Within one year<br>105,797<br>Within two to five years<br>237,462<br>343,258<br>At 31 March the Charity had total future commitments under non-cancellable operating leases<br>Land &|2020<br>£<br>-<br>2020<br>£<br>130,717<br>241,919<br>372,636<br>as set out below:<br>Buildings|2021<br>£<br>16,586<br>-<br>16,586<br>Other A|2020<br>£<br>71,874<br>-<br>ssets|
|---|---|---|---|
||||71,874|



24 Guarantees 

Each current member and any member who has resigned within the last twelve months agrees, in the event of the company being wound up, to contribute to any deficiency in assets a sum not exceeding £1. 

25 Reconciliation of net income/(expenditure) to net cash flow from operating activities 

|Net income / (expenditure) for the reporting period (as per the statement of financial activities)<br>Adjustments for:<br>Depreciation charges<br>Fixed asset write down<br>(Increase) / Decrease in stocks<br>Decrease/(Increase) in debtors<br>Increase/(decrease) in creditors<br>Net cash provided by/(used in) operating activities|Group<br>2021<br>£<br>339,793<br>16,013<br>-<br>12,614<br>210,423<br>(135,148)<br>443,695|Group<br>2020<br>£<br>(83,226)<br>11,205<br>-<br>(4,372)<br>61,330<br>306,723|
|---|---|---|
|||291,660|



79 



## AGE UK LANCASHIRE 

## NOTES TO THE FINANCIAL STATEMENTS 

## FOR THE YEAR ENDED 31 MARCH 2021 

|26<br>Analysis of changes in net debt<br>Cash<br>Total<br>27<br>Comparative Consolidated Statement of Financing Activities<br>Unrestricted<br>Funds<br>INCOME FROM:<br>Donations & legacies<br>Donations<br>42,063<br>Legacies<br>(7,480)<br>Grants<br>1,399<br>Other trading activities<br>Shop income<br>636,139<br>Turnover of trading subsidiary<br>139,327<br>Other income<br>74,877<br>Charitable activities<br>Provision of services<br>2,517,896<br>Total income<br>3,404,221<br>EXPENDITURE ON:<br>Raising funds<br>Shop operating costs<br>643,399<br>Fundraising<br>3,130<br>Trading cost of subsidiary<br>115,381<br>Charitable activities<br>Provision of services<br>2,697,299<br>Other expenditure<br>-<br>Total expenditure<br>3,459,209<br>Net income/(expenditure)<br>(54,988)<br>Net income/(expenditure) pre exceptional items<br>24,706<br>Exceptional items<br>(79,694)<br>Net income/(expenditure) post exceptional items<br>(54,988)<br>Gross transfers between funds<br>1,205<br>Net movement in funds<br>(53,783)<br>Reconciliation of funds<br>Total funds brought forward<br>712,515<br>Total funds carried forward<br>658,732|26<br>Analysis of changes in net debt<br>Cash<br>Total<br>27<br>Comparative Consolidated Statement of Financing Activities<br>Unrestricted<br>Funds<br>INCOME FROM:<br>Donations & legacies<br>Donations<br>42,063<br>Legacies<br>(7,480)<br>Grants<br>1,399<br>Other trading activities<br>Shop income<br>636,139<br>Turnover of trading subsidiary<br>139,327<br>Other income<br>74,877<br>Charitable activities<br>Provision of services<br>2,517,896<br>Total income<br>3,404,221<br>EXPENDITURE ON:<br>Raising funds<br>Shop operating costs<br>643,399<br>Fundraising<br>3,130<br>Trading cost of subsidiary<br>115,381<br>Charitable activities<br>Provision of services<br>2,697,299<br>Other expenditure<br>-<br>Total expenditure<br>3,459,209<br>Net income/(expenditure)<br>(54,988)<br>Net income/(expenditure) pre exceptional items<br>24,706<br>Exceptional items<br>(79,694)<br>Net income/(expenditure) post exceptional items<br>(54,988)<br>Gross transfers between funds<br>1,205<br>Net movement in funds<br>(53,783)<br>Reconciliation of funds<br>Total funds brought forward<br>712,515<br>Total funds carried forward<br>658,732|26<br>Analysis of changes in net debt<br>Cash<br>Total<br>27<br>Comparative Consolidated Statement of Financing Activities<br>Unrestricted<br>Funds<br>INCOME FROM:<br>Donations & legacies<br>Donations<br>42,063<br>Legacies<br>(7,480)<br>Grants<br>1,399<br>Other trading activities<br>Shop income<br>636,139<br>Turnover of trading subsidiary<br>139,327<br>Other income<br>74,877<br>Charitable activities<br>Provision of services<br>2,517,896<br>Total income<br>3,404,221<br>EXPENDITURE ON:<br>Raising funds<br>Shop operating costs<br>643,399<br>Fundraising<br>3,130<br>Trading cost of subsidiary<br>115,381<br>Charitable activities<br>Provision of services<br>2,697,299<br>Other expenditure<br>-<br>Total expenditure<br>3,459,209<br>Net income/(expenditure)<br>(54,988)<br>Net income/(expenditure) pre exceptional items<br>24,706<br>Exceptional items<br>(79,694)<br>Net income/(expenditure) post exceptional items<br>(54,988)<br>Gross transfers between funds<br>1,205<br>Net movement in funds<br>(53,783)<br>Reconciliation of funds<br>Total funds brought forward<br>712,515<br>Total funds carried forward<br>658,732|Restricted<br>Funds<br>-<br>-<br>32,723<br>-<br>-<br>-<br>379,250<br>411,973<br>-<br>-<br>-<br>438,211<br>-<br>438,211<br>(26,238)|Group<br>At 1 April<br>2020<br>£<br>690,709|Cash<br>Group<br>flows<br>At 31 March<br>2021<br>£<br>£<br>435,304<br>1,126,013|
|---|---|---|---|---|---|
|||||690,709|435,304<br>1,126,013|
|||||Endowment<br>Funds<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>2,000<br>-<br>2,000<br>(2,000)|2020<br>Total<br>42,063<br>(7,480)<br>34,122<br>636,139<br>139,327<br>74,877<br>2,897,146<br>3,816,194<br>643,399<br>3,130<br>115,381<br>3,137,510<br>-<br>3,899,420<br>(83,226)<br>(3,532)<br>(79,694)<br>(83,226)<br>-<br>(83,226)<br>935,252<br>852,026|
||Net income/(expenditure) pre exceptional items<br>Exceptional items<br>Net income/(expenditure) post exceptional items|24,706<br>(79,694)<br>(54,988)|(26,238)<br>-<br>(26,238)|(2,000)<br>-<br>(2,000)|(3,532)<br>(79,694)|
||||||(83,226)|
|||1,205<br>(53,783)<br>712,515<br>658,732|(1,205)<br>(27,443)<br>44,737<br>17,294|-<br>(2,000)<br>178,000<br>176,000||



80 



## AGE UK LANCASHIRE 

## NOTES TO THE FINANCIAL STATEMENTS 

## FOR THE YEAR ENDED 31 MARCH 2021 

|28<br>Comparative Charity Statement of Financing Activities<br>INCOME FROM:<br>Donations & legacies<br>Donations<br>Legacies<br>Grants<br>Other trading activities<br>Shop income<br>Other income<br>Income from investments<br>Gift Aid receivable from subsidiaries<br>Charitable activities<br>Provision of services<br>Total income<br>EXPENDITURE ON:<br>Raising funds<br>Shop operating costs<br>Fundraising<br>Charitable activities<br>Provision of services<br>Other expenditure<br>Total expenditure<br>Net income/(expenditure)<br>Net income/(expenditure) pre exceptional items<br>Exceptional items<br>Net income/(expenditure) post exceptional items<br>Gross transfers between funds<br>Net movement in funds<br>Reconciliation of funds<br>Total funds brought forward<br>Total funds carried forward|28<br>Comparative Charity Statement of Financing Activities<br>INCOME FROM:<br>Donations & legacies<br>Donations<br>Legacies<br>Grants<br>Other trading activities<br>Shop income<br>Other income<br>Income from investments<br>Gift Aid receivable from subsidiaries<br>Charitable activities<br>Provision of services<br>Total income<br>EXPENDITURE ON:<br>Raising funds<br>Shop operating costs<br>Fundraising<br>Charitable activities<br>Provision of services<br>Other expenditure<br>Total expenditure<br>Net income/(expenditure)<br>Net income/(expenditure) pre exceptional items<br>Exceptional items<br>Net income/(expenditure) post exceptional items<br>Gross transfers between funds<br>Net movement in funds<br>Reconciliation of funds<br>Total funds brought forward<br>Total funds carried forward|Unrestricted<br>Funds<br>£<br>42,063<br>(7,480)<br>1,399<br>636,139<br>74,877<br>23,946<br>2,517,896<br>3,288,840<br>643,399<br>3,130<br>2,697,299<br>-<br>3,343,828<br>(54,988)|Restricted<br>Funds<br>£<br>-<br>-<br>32,723<br>-<br>-<br>-<br>379,250<br>411,973<br>-<br>-<br>438,211<br>-<br>438,211<br>(26,238)|Endowment<br>Funds<br>£<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>2,000<br>-<br>2,000<br>(2,000)|2020<br>Total<br>£<br>42,063<br>(7,480)<br>34,122<br>636,139<br>74,877<br>23,946<br>2,897,146|
|---|---|---|---|---|---|
||||||3,700,813|
||||||643,399<br>3,130<br>3,137,510<br>-|
||||||3,784,039|
||||||(83,226)|
||Net income/(expenditure) pre exceptional items<br>Exceptional items<br>Net income/(expenditure) post exceptional items|24,706<br>(79,694)<br>(54,988)|(26,238)<br>-<br>(26,238)|(2,000)<br>-<br>(2,000)|(3,532)<br>(79,694)|
||||||(83,226)|
|||1,205<br>(53,783)<br>712,515<br>658,732|(1,205)<br>(27,443)<br>44,737<br>17,294|-<br>(2,000)<br>178,000<br>176,000|-|
||||||(83,226)<br>935,252|
||||||852,026|



81 

