2021-05-31-accounts

31 May

20 21

Annual Report EL TELÉFONO DE LA ESPERANZA UK

CHARITY REGISTRATION No. 1145474 COMPANY REGISTRATION No. 06910719

TRUSTEES´ANNUAL FINANCIAL REPORT STATEMENT

Table of contents:

The Charity............................................................................ 3 Director's Report................................................................. 4 History and background.................................................... 6 Link to voades-voces amigas de esperanza ……...………. 6 Structure, governance and management........................ 7 Management board.............................................................. 9 Our in-house training course for members ….....….…….10 Objectives and activities ..................................................... 11 Achievements and performance........................................13 ACTIVITIES CARRIED OUT……………………………………....….14 Trustees report......................................................................17 Independent examiner's report.........................................18 Statement of financial activities....................................... 19 Balance Sheet.........................................................................20

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The charity.

El Teléfono de Esperanza / Voades (Voces Amigas de Esperanza UK) is dedicated to supporting the mental wellbeing and social integration of migrants and refugees, especially – but not exclusively – of the Spanish and Portuguese speaking communities in the UK. We are predominantly focussed on communities in London.

We provide emergency crisis intervention, a low cost ‘Talking Therapy’ service, personal development programmes and support for good mental health of migrants. At our office, we operate our crisis intervention phone line and low-cost therapy service, in addition to conferences, courses, workshops, seminars, one-on-one therapy, couples and/or family therapy, and group therapy.

We have 35 volunteer members who have supported around 2237 people during the last year. People contact us through personal recommendations, self-referrals via our publicity, and referrals from the NHS.

Contact details: Registered Office: St. Paul’s Church, Lorrimore Square, Kennington, London, SE17 3QU Telephone: [phone] Mobile: [phone] Email: [e-mail] Website: www.voades.org.uk Facebook: voadesUK Twitter: @voadeslondon

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Director´s Report.

Nancy Liscano Parra

Hope is an important value and a great attitude I always want to have in my life. It is an attitude of expectancy provoking an unconditional positive outlook. Hope is faith and faith is hope – and this is at our core in promoting wellbeing and mental health.

This past year has been another challenging one for El Teléfono de Esperanza (Voades UK). We had a year of financial difficulties facing an uncertain future with regard to premises in Kennington. The pandemic that hit the whole world did not leave the charities untouched, it certainly also affected our institution, both economically and in the human dimension.

Despite this, our vital work has continued and, with the efforts of our member volunteers and supporters, we have been able to turn our fortunes around, we managed to continue working during the pandemic despite the adverse circumstances, learning to adapt so that we could continue to help our community even with fewer resources, both financial and human, demonstrating strength and determination and commitment to our mission.

In line with our strong and continuing commitment to international cooperation we have relationships with organisations such as: IFOTES (International Federation of Telephone of Emergency Service, based in Geneva), Spanish Universities (Barcelona, Comillas), Queen Mary University Roehampton, Lambeth College and the Berne Institute. We also have the link with RED ATENEA and the Viktor Frankl Institute (in the UK and internationally in the USA and Austria), the International Association of Suicide Prevention (IASP) and we are formally linked with the World Health Organisation (WHO).

In the UK, we continue to work closely with the consulates of Spain, Portugal, Colombia, Ecuador, Mexico and other Latin American countries, Southwark and Lambeth councils and various local businesses in London.

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Directors report.

We pioneered the CLAUK (Consortium of Latin-American organisations in the UK) and have linked our services with other local professional organisations, such the South London and Maudsley Hospital (SLaM/NHS), IAPT in Southwark and Lambeth.

We have worked on projects with the Young Lambeth Cooperative as well as LAWA (LatinAmerican Women Aid), IRMO (Indoamerican Refugee and Migrant Organisation), LAWRS (Latin-American Women Rights), CASA LATINA (legal advocacy and legal aid), Mental Fight Club (Dragon Café promoting wellbeing and good mental health), The London REEL-FILM Festival (promoting a mental wellbeing through culture and film events), Mano Amiga (legal aid and emotional support for Latin-American people), Latin women UK (Birmingham) and Lambeth Portuguese Wellbeing Partnership (LPWP).

Overall, around 679 people attended our ongoing events and workshops connected with mental wellbeing and cultural programmes.

To support our volunteer members, we provide training programmes and continuing professional development (CPD). It is important that all our members are well trained to ensure that the needs of vulnerable people are met in a professional, confidential and ethical way. All our volunteer member counsellors now receive formal in-house supervision sessions and individual therapeutic support. We aim to follow the best ethical and professional codes of conduct for our counselling and psychotherapy activities. Our members are in the process of gaining their accreditations with The British Psychological Society (BPS), British Association for Counselling and Psychotherapy (BACP) and/or United Kingdom Council for Psychotherapy (UKCP).

Once again, I would like to take this opportunity to personally thank all our volunteer members and supporters, for all the unconditional support they have given us during these difficult times. Most particularly my co-directors who have worked with me very closely and in general to you all for your ongoing dedication and support, which is so important to me. I wouldn’t be able to reach to this point without such support and feelings of hope

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History and Background.

In 2003 Nancy Liscano was working on the Radio program " En contacto" The program audience were Spanish speakers who welcomed the support offered for their emotional well being and mental health through workshops, seminars and events for children and families. In 2004, Ernesto Ortega contacted Nancy in order to propose to her the creation of Teléfono de la Esperanza (telephone of Hope) UK. In 2003 Nancy was trained by the president of the Spanish Charity himself whilst achieving her PhD studies in Madrid. She also started to build the basis and structure of the organisation by training future London volunteers with free mental health programs.

On 11 April 2006, El Teléfono de la Esperanza UK is formally constituted as a new institution, with the settled program: " Agentes de ayuda" (Help agents). In October 2008, the telephone helpline for crisis intervention is opened.

A big restructure took place in 2016 with the name of the institution changed to VOADES UK, with Nancy Liscano as vice president of VOADES INTERNACIONAL ; the organisation became a member of the International Federation Voces Amigas de Esperanza. This change has brought wider scope and new approaches to the way the organisation plays an important role as an emotional health school for the promotion of the mental wellbeing of Spanish and Portuguese speakers.

Link to VOADES, voces amigas de esperanza

In the course of the last year, we have conducted a process of reflection on our mission and vision. We consolidated a link with Voces Amigas de Esperanza (VOADES), and together with Spain, Portugal, Colombia, Chile, Honduras, Mexico, and other centres in Latin-America and Morocco ; we are in a stronger position to serve our communities in the UK. This better reflects the extension of our focus and commitment to migrants more widely than Spanish and Portuguese speakers.

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Structure, Governance and Management.

OUR MISSION

The mission of El Teléfono de la Esperanza (VOADES UK) is to promote a culture of wellbeing and personal development, preventing mental illness of migrants and refugees, from Spanish and Portuguese-speaking communities living in the UK. We are immigrants working for immigrants, offering ethical and professional support to people in times of crisis and distress. We promote their interaction and integration in British society. We aim to advance our motto: ‘Take care of our mental wellbeing’. WE ALL CAN GIVE WE ALL NEED TO RECEIVE

OUR VISION

El Teléfono de la Esperanza (VOADES UK) aims to be a pioneer – an altruistic and professional organisation exercising emotional support in the community. Run by trained and committed volunteer members, we use a Relational Skilled Helper approach. We remain open to addressing new challenges and extending our support beyond Spanish and Portuguese-speaking communities.

VALUES AND CORE PRINCIPLES

1. El Telefono de la Esperanza (VOADES UK) is a non-profit, non-governmental, voluntary, social action, development organisation. Our main purpose is to offer professional, ethical and comprehensive crisis intervention and low cost emotional therapeutic support services to migrants and refugee primarily but not exclusively from Spanish and Portuguesespeaking communities. We promote a culture of wellbeing and emotional health.

2. We believe in the personal capacity of individuals to overcome crises and difficulties, empowering their abilities to develop their full potential as human beings, via a holistic approach of keeping hope alive whilst undergoing difficulties.

3. Our principle of solidarity – ‘taking care of the wellbeing of migrants’ – is the foundation of our professional practice, offering needs-based assistance in the context of primary care to as many people we can, empowering individuals, families and/or groups in crisis, experiencing change and/or migration.

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Structure, Governance and Management.

1. We respect all individuals’ rights regardless of their gender, marital status, disability, religious beliefs, political views and ideologies and sexual orientation.

2. We maintain a crisis intervention service 365 days a year from 8 am to 10 pm UK-time.

3. We maintain the highest standards of confidentiality and anonymity for our clients and people who access our services either by phone, on-line and/or individual face-to-face and/or couples and/or group therapy.

4. We are committed to the continuing professional development (CPD), the personal promotion and training of volunteer members, based on the relevant ethical and professional codes of conduct, as an essential element of our organisation.

5. We promote a culture of wellbeing and emotional health through the development and implementation of psychological training programmes and offering professional emotional support and social integration. We are involved in academic research and promote campaigns surrounding mental wellbeing in our communities.

6. We continually update and monitor our communication services and our crisis intervention helpline, and expand our mission through new technology to facilitate the promotion of good emotional health and wellbeing of migrants, lonely people and individuals experiencing difficulties.

7. We share the principles with VOADES and the International Federation in Portugal, Spain, Morocco, Colombia, Chile, Ecuador, Bolivia, and Honduras.

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Management Board.

Ms Nancy Liscano

Mr Richard Carter

Who are we?

Mr José López

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Structure, Governance and Management.

Our directors are nominated by acting directors and selected by the members of the charity in our Annual General Meeting. Day-to-day leadership and management, both professional and practical, are provided by the management committee.

The charity does not have paid staff. All members of the charity provide their services and carry out the charity’s activities on a voluntary basis (i.e. unpaid).

All new members, volunteers and advisers must go through an induction process at the start of their work with El Teléfono De La Esperanza (VOADES UK). They must have a clean Disclosure and Barring Service (DBS) registration. This process helps to familiarise everyone with the aims, objectives and structures of the organisation, as well as the policies and procedures that are likely to be of relevance to their work.

Each area of activity is managed by a director, assisted by a co-director and volunteer members.

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Our in-house training course for members.

We provide communication and therapeutic training courses for volunteer members, to give them basic and advanced tools as required, knowledge and confidence to engage with vulnerable people, with sensitivity and professionalism.

In addition, we provide resilience and wellbeing training that provides volunteer members with techniques that support their own emotional wellbeing in their private and/or work life. For more than 16years, our dedicated team has delivered these courses under our ‘Aid Agents Programme’, which consists of two parts:

First Part:

This part focuses on self-knowledge, personal growth, and the therapeutic process of individuals. We believe that when our volunteer members are comfortable on their own personal journey, it is much easier for them to accompany others on their journey. Self-Knowledge Course: Consists of three intensive days of theoretical work, followed by twelve therapy sessions of two hours each, weekly to enable the volunteer to consolidate a personal self-concept and their personality’s make-up.

Personal Growth and Development Course: Consists of three intensive days of theoretical work, followed by 12 therapy sessions of two hours each, weekly, to consolidate more grounded personal growth and development.

Second Part:

The second part provides guidance on practical listening skills and therapeutic practical. Skilled helpers and relational helping professionals provide this course. This equips all our members with a professional attitude in delivering professional crisis intervention. Skilled Relational Helper Therapy Seminar

This seminar consists of a relational therapeutic practice, focused under a humanistic psycho-educational approach, allows for emotional support and an acknowledgement of an ethical framework for duty of care.

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Our in-house training course for members.

This seminar links to three other training options:

a) The ‘help-line crisis intervention course’, ‘a professional approach to talking therapies seminar’;

b) ‘The leadership workshop’ and Help-line techniques, short or long term emotional support and guidance for leadership; and

c) ‘Professionals’ Seminar’, for fully qualified counsellors and/or psychotherapists (or counsellor trainees). This is an advanced seminar for Counselling and Psychotherapy, consisting of 10 practical seminar sessions of two hours, during a period of ten weeks and it is valid to formalise hours of a Continuing Personal Development (CPD).

All of these activities are carried out by 35 members on a voluntary basis.

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Objectives and Activities

The main objective of the charity is to provide support in emotional and mental health and general wellbeing for migrants and refugees mainly, but not exclusively, for the Spanish and Portuguese-speaking communities in the UK. Our purpose is to help develop the ability of people to overcome a crisis, to keep hope during difficult times and to develop their full potential as human beings.

El Teléfono de la Esperanza (VOADES UK) provides services aimed at the prevention and management of emotional and psychological crisis, and the promotion of emotional and mental wellbeing.

We believe in prevention of harm and the promotion of emotional health, and thus we develop programmes and campaigns within the community. People using our services can take workshops, including, ‘Think well and feel better’, ‘Be yourself’ (aimed at young people), ‘Emotional autonomy’, ‘Learn to love’. We also run the campaign, ‘Your emotional health is as important as your work, study, family’. This campaign is being conducted jointly with CLAUK (a coalition of fifteen Latin American organizations).

For the last 12 years we have organised an International Congress on mental health for immigrants. Last year the event took place in Bath Spa University in England, we had online activities with participation of more than 50 speakers and participants. El Teléfono de la Esperanza (VOADES UK)presented research on mental health within the immigrant Latin American community in London, with young people speaking about their wellbeing and mental health lead family migrant support.

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Main Activities

• Telephone helpline counselling service that runs all year, operated by volunteers who have been trained in listening and crisis support skills.

• Personal support and guidance: a low-cost service, with multidisciplinary therapies provided by professionals (counsellors, psychologists, social workers, lawyers and others) who provide one-to-one support in interviews and/or couple’s therapy.

• Family counselling: provided by trained family counsellors and therapists in response to specific needs.

• Workshops, courses and conferences on specific subjects, such as domestic violence, improving parenting skills and healthy relationships with children, the emotional health and wellbeing of immigrants. Facilitated by trained professionals in response to identifiable needs.

• Training for members and volunteers: workshops and courses on personal development, learning to help others, compliance with safeguarding, confidentiality, protection policies, and others.

• Participation in conferences and campaigns to deal with isolation, to promote mental health and foster integration.

• Weekly participation in broadcasts in Spanish by Express News - Extra Radio for the Spanish speaking community, on emotional health issues and education. El Teléfono de la Esperanza(VOADES UK) also contributes articles about emotional health for the community newspaper: Express News.

• Activities to promote integration, such as ´Among Friends´, a program that provides a space for the community as a whole.

• Wellbeing activities, such as, ´Body tapping balance’ and ‘Mindfulness’.

• Activities for the social-emotional development for children and teenagers during school holidays.

• Celebrations of International Mental Health and Prevention of Suicide days, involving other organizations and the media.

• Celebration of Mental Health Awareness Week on 18-23 May, as part of a campaign for emotional support and activities promoting emotional help.

• A conference on emotional health for one week annually.

• ‘Listening to the Loneliness People programmes.

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Achievements and performance

During the year from 1 June 2020 to 31 May 2021, the charity’s key achievements were the following:

• Our telephone helpline service assisted 1,446 calls.

• Personal support and assistance was provided to 112 people in 523 one-to-one sessions, some of them online.

• Family counselling was provided to more than 60 families.

• Workshops, courses and conferences were carried out with more than 679 participants in total, on the following subjects: managing stress and anxiety, improving parents’ relations with their children, suicide prevention, self-esteem and personal development, mental health challenges faced by immigrants, and developing healthy communication.

• A Congress and campaigns to promote good mental health and foster integration led by THE TEUK ( VOADES ) in partnership with 15 other organizations members of CLAUK. All in all we have participated in more than 40 events with over 4,200 participants in total.

• To boost the morale of our community in times of pandemic, we conducted the “Salva la Esperanza” (Save the Hope) campaign, in which we shared through our social media and radio, different messages of hope for the community as well as valuable and relevant public health information in Spanish and Portuguese.

• Likewise, in coordination with other Latin institutions, we provide valuable information in Spanish Portuguese on the health measures implemented by the authorities and their changes.

• We were able to consolidate Voades' international support with other institutions and networks in different parts of the world through the use of remote communication technologies.

• We integrated with other institutions and through the platform of the Athenea Network, we were able to address the situation of the pandemic with the migrant community in an assertive way, thus providing timely information so that they could experience the health crisis in an equanimous way.

• Together with the Athena Network and the NHS, we held three panel discussions where we invited health experts to talk about health measures, vaccination as well as the impact of the pandemic.

• As the pandemic unfortunately affected the pockets of vulnerable groups, such as the migrant community, we held workshops on financial management in crisis situations, so that our community could learn how to manage their money efficiently and strategically.

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How we transformed our work in communities.

2020-2021 in numbers

Our programme of activities included courses, workshops, conferences and events for children, lonely people and couples. Furthermore, El Teléfono de la Esperanza (VOADES UK) supported integration to the community with the programme of prevention and promotion of emotional wellbeing.

Around 82 users have been benefiting from taking courses and workshops.

Among friend Program, reached 241 users

Alternative therapies involved 358 people.

We responded to over 1,446 calls to our crisis intervention and information helplines.

Over 523 therapeutic sessions all year round..

35 Volunteers are involved to carry out all the activities the whole year round.

2,237 users have benefited from our service online and face to face.

£ 92,805 we give an in-kind donation to carry on all the activities in the whole year-round.

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Trustees report . EL TELEFC)NC) DE LA E.4PERANZA ',A COMPANY LIMITED BY GUARANTEE NOT HAI'ING A SHARE CAPJTALI Truslees's Annual Reportfor iheyear ended 31 MA Y 2021 The Directors for the purposes of the Companies Act, submit their annual report and Ihe financial staiemenis for Ihe year ended 31 MA Y 2021. Strueture, governance and management The EL TELEFONO DE LA ESPERANZA is a company limiied by guardnlcc govemed by its memorandum & articles ofassocialion. Company number.. 116910719. The directors of the company are known as rnembers of ihe Management Committee. All new staff, volunteers and Managemenl Commiltee members musl go through an induction process al the start oftheir work wilh EL TELEFONO t)E LA ESPERANZA. This pro¢ess aims io familiarise them with the aims, objectives and

lniciures of the organisation, as well as the policies and procedures which are likely lo be of relevance to Iheir work. The main activily ofthe organisalion is general support in healih and wellbeing for Ihe Spanish and Portuguese speaker's community. Each area is managed by the Director. assisled by volunteers. Dbjeetives and Activities EL TELEFONO DE LA ESPERANZA'S aims and objeciives are io provide services lo the Lommuniiy. which aims io w'ork in the prevention of psychological Crisis and Ihe promotion ofemotional and rnenlal wellbeing in Ihe Spanish and Portuguese peaking community in the UK. They are also responsible for safeguarding ihe assels of the company and hence for Laking reasonable steps for the Prevention and detection of fraud and other irregularities. Small company exemptions Thi5 report has been prepared in accordance with ihe spttial rwvi5ions relating lo small -ompanics ￿'ithin part Vll of the Companies Act 2(M)6. By order of the Board. Ms. Nancy Liscano Director 28th May 2022 17

Independent examiner's report. INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES EL TELEFONO DE LA ESPERANZA I report on the accounts of El Telefono de la Esperanza for the year ended 31 May 2021 set out on the following pages which have been prepared on the basis of the accounting policies shown in the correspondin8 pa8es. Respectlve responslbllltles of trustees and examSner The trustees (who are also the directors of the company for the purposes of company lawl are responsible for the preparation of accounts: they consider that the audit requirement under se¢tion 144121 of the Charities Act 2011 (the 2011 Act), does not apply. It is my responsibility to: Examine the a¢¢ounts under section 145 of the 2011 Act. Follow the procedures laid down in the General Dirertions given by the Charity Commissioners made under sertion 145151 Ibl of the 2011 Art. State whether particular matters have come to my attention. Basls of Independent examlnerfs report My examination was Carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the account5 presented with those records. It a150 includes consideration of anv unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required In an audit, and consequently I do not express an audit opinion as to whether the accounts present a "true and fair view. and the report is limited to those matters set out in the statement below. Independent examinerfs statement In the course of my examination, no matter has come to my attention.. l. Which give5 me reasonable cause to believe that, in any material aspert. the trustees have not met the requirements to ensure that.. Proper accountin8 records are kept lin accordance with section 386 of the Companies Act 20061 Accounts are prepared which agree with the accounting records and comply with the accounting requirements of the section 396 of the Companies Act 2006 and with the methods and principles of the Statements of Recommended Practice- Accountin8 and Reporting by Charities have not been met- or 2. To which, in my opinion, attention should be drawn in order to enable a proper understanding of the account5 to be reached. Claudia Patricia Giraldo FCCA Tel. [phone]

Statement of financial activities. EL TELEFONO DE L4 ESPERANZA (A Co￿1PANy LJhllTF.D B Y LUARANTEF. NOT HAI'INC A SHARF CAPITAL) STATEMENT OF FINANCIAL ACflVITIES IINCLIIDING INCOME AND EXPENDITURE ACCOUP*T) FOR THE YEAR ENDEDJJ MAY 21121 Nok5 UnTe5tricknI Rcsirithed Fun¢ls Funds Total Funds ?021 2020 Incomlng re50urce5 from geneT•ted runds V(Trluniary income (iranis 9&187 98.187 13.539 13.5J9 TOMI irKoming r¢SoW￿5 11.7 Resoureej expendtd: Governance costs 102J75 102.57J 109J55 Tothl rwuTC¢S ¢xpxThJ¢d Net In¢omliE resources 15.2201 Net movement In funds Tot•1 •t l June 2020 10,024 4,BQ4 Tolal fuids a¢ JI MA Y Z021 13.955 All ofihe abo%e results are deri¥ed from Cmiinuin8￿IW1lIe$. All 8AinS losses recognised in Ihe year are inLluthd aknve. The Mtes on rA8es 5 10 9 forni part ofiW acc(￿￿

Balance Sheet. EL TELEFOP40 DE LA ESPERAP4ZA (A COMPANY LIMITEI) BV LUARANTEE NOT HAI'JNC A SHARE CAPITALI BALANCE SHEET AS AT JO MA Y 2021 2021 zo FIXED ASSETS Tan¥ribl¢ assets 3J38 4.415 CURRENT ASSETS tk.bii>rs and prLP3ymenis C'osh ai bank and in hond 1.057 11.955 5.472 CREDITORS: Amounts falling due Ylthlu one year NET CURRENT ASSETS TOTAL.ISSFTS LESS CURRENT LIABILITIES 13.95J 1.498 THE FUNDS OF THE ORGANISATION R¢siricied irt¢thw [￿￿S Unrestricd income lJ.9S5 The financial siaiemenis were apwofved by the mana8emern commiitee (m 281k May 2022 and signed on lis khaifby.. M5. Nrt¢y LisCa￿. Direct The pa8e6 prt ori1K￿e accowMS

EL TELEFONO DE LA ESPERAf4L4 {A COMPANY LIMITED BY GUARANTEE NOT HAVIJ¥G A SHARE CAPITALI NOTES FORMING PART OF THE MAI¥AGERIAL FINANCIAL STATEMENrs FOR THE YEAR ENDED 31 MAY 2021 I. BASIS OF PREPARATION AIW ACCOUNT￿G POLICIES (i) The accowits hm'¢ b¢en prepattd under th¢ historical cost colli.￿tion, pnd in accordance iiith applicabl¢ a¢￿￿n11n8 Standards. Ib) Th¢ ¢omp•n!' has t8kert adi'antage of the ¢x¢mptsons in FinAn¢ial Reporting Standard No. I from th¢ requirement to produce a cash tloii. st•lement on the Brounds that it is a small company. (¢) Th¢ o¢¢ounts been tKepfir&l on the ¥oin8 thi¢¢m b•sis. (d) VoluntsTr income is rwxiird b). w•y of dOn&tsth￿ Bifts aTMI is included in full in the SIAmeni of Financial Artil'itses 14.hen rec¢iimble. The i'alue of tTrice5 proiidvj IDlunt¢¢rs ho not be￿ includ￿. (e) GraD15, tncludtn8 8rants r(r the PW¢h￿ orriwl Asxts i%tsere gpplicabk. gre recoBlli8ed in full in the Stal¢m¢nt of Fitiwcial Actii'ities in the l'ear in ii'hich thth. are rweii'oble. (O In¢omin8 reg)urcu fmm tmtslments is in¢luded ￿lI.•ble. (8) Resourc¢s exrLndtd hre re￿8￿8￿1 in the F¢[1￿4 in iithi¢h thtt. or¢ in¢urr Resowres exrnyled inclth anribu¢abl¢ VAT cann￿ ￿ [￿OI￿l￿d. ) SuE4)on ec6ts inclu& central fundi(KLS have Eeen allocakd ￿ actsi'iti. categories on the b￿1$ o( reki'ant 3￿ff lime. (i) Goi'ernarKe coas include costi of ihe aThl ￿8M]natIOn of a0￿1<￿, ¢counts. the Costs of In￿ meetings and cos1 of Am, Iwl •dii¢¢ to 1n1s￿ on 801'¢rn8￿x or constitutional manern O) Unrestricted funds ar¢ dono1i(xts and other inccrfning r¢￿vr¢¢¥ ￿til¥ble cr ¥¢n¢r8ted for th¢ obj'rtts of the org8nisali¢m thithout further sr￿￿1¢￿ putpo8e A ai'4ll4bl¢ as 8uwal funth. Q) T￿8Ible fiwl &&%ets are stated at less d¢twiatiort. i￿￿￿elAtion is pyoillded at rates cdculad io iirile off th¢ ¢0 le&8 rtsidual i'alue oi'er each am's ￿tEcted uful life. As follows.'- li