REGISTERED COMPANY NUMBER: 08174051 (England and Wal0•) REGISTERED CHARITY NUMBER: 1150716 REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 FOR FOUNDATIONS: SUPPORTING FAMILIES Ford Bentall LLP Chartered Certified Accountants 60 High Street Chobham Surrey GU24 8AA
FOUNDAnoNS: SUPPORTING FAMILIES CONTENTS OF THE FINANCIAL STATEMENTS FOR ThE YEAR ENDED 31 AUGUST 2025 Page Report of tho Trustees Independent Examlnerfs Report Statement of Financlal Actlvltles Balance Sheet 10 to 11 Notes to the Financial Statements 12 to 16 Detailed Ststement of Flnanclal Activlties 17 to 18
FOUNDATIONS: SUPPORTING FAMILIES REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025 Tho trustees who are also diroctors of the charlty for the purposes of the Companies Act 2006, present their report with the financial statements of th8 charlty for the year ended 31 August 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice 8pplicable to cl)aritles preparing thelr accounts in 8ccordance with the Financial Reporting Standard for Smaller Entitles (the FRSSE) (effectlve 1 J8nu8ry 2019). Refence and Administrative Information Chanty Name: Foundations: Supporting Families Charity Registration Number: 1150716 Company Registration Number: 08174051 Registered Office: 60 High Street, Chobham, Surrey, GU24 8AA Operational Address: 18 New Road Avenue, Chatham, Kent ME4 6BA Board of Trustees: Mr K Gulvin - Chair Ms L Singleton - Vice Chair Ms L Balderston Ms N Liddle Mr J Ford Mrs C Camber Mr D Copping Secretary Miss K Singleton Senior Management Team Miss R Singleton Chief Executive Officer Miss K Singleton Project Manager Accountants: Ford Bentall, 60 High Street, Chobham, Surrey, GU24 8AA Page 1
FOUNDATIONS: SUPPORTING FAMILIES REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025 OBJECTIVES AND ACTIVITIES Objectlves and alms Our charity's PUry)oses as set out in the objecls contained In the Company's memorandum of association are (a) The Charity is established to provlde services for the public benefit, to reduce the negative impact of family breakdown, including omotional distross, behaviour difficultics and conflict that may be created within families or the break•UP of families through separation and divorce, Local Authority Intervention or adoption. who reside in England, Scotland and Wales (area of benefit) by: (l) The provislon of famity assessments and support to include parenting support to all parents either through support groups, Indlvidual parenting teachlngladvlce to keep families together or In contact; (li) The promotion of and provision of communicalion through Mediationlconflict Resolutionlfamily Group cnnferencing or any other mode suitable for the situation; (iii) The provision of education to boLh adults and children aged 5 years to 17 years: (iv) The provision of family time services to include telephone, letterbox, supervised (where deemed neSsary) and/or support in a neutral environment, community, and other suitable environments; (v) The provision of subsidy support for those who woukj otherwise be prevented from such famity time and or )mmunication; (vi) The provision of other ancillary and associated services; Significant activities Ensuring Our Work Delivers Our Aims This is the charity's 13th year, and throughout this time we have periodically reviewed our aims, objectives, and activities. Future reviews will focus on assessing what we have achieved and the outcomes of our work over the previous 12 months. These reviews will evaluate the effectiveness of each key activty and the benefits delivered to the groups we are established to support. They will also ensure that our aims, objectives, and activities remaln aligned with our stated purposes. In conducting these reviews and planning future activities, we have referred to the Charity Commission's general guidance on public benefit. In particular, the trustees consider how proposed activities will contribute to the aims and objecb'ves they have set. The Focus of Our Work Our primary objectives for the year remained focused on promoting quality family time between children and their parents, and on reducing the negative emotional impact that conflict can have on both children and adults. To achieve these objectives, we implemented the following strategies: 'Delivering a range of services that meet relevant quality standards and address issues arising from separation and conflict; 'Focusing on minimising the harmful effects of conflict on individuals, as well as on their families and wider networks, including impacts on low self-esteem, financial and emotional hardship, anti-social behaviour, and depression; 'Operating in line with accreditation requirements and best practice guidelines set by the National Association of Child Contact Centres (NACCC); orking collaboratively with partner agencies to ensure access to a broad range of seNices that effectively meet the needs of our client group. Page 2
FOUNDATIONS: SUPPORTING FAMILIES REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025 OBJECTIVES AND ACTIVITIES Publlc beneflt How Our Actlvitles Dellver Publlc Benefits Our main actsvities, and the Individuals we alm to support, are outlined below. All of our charitable work is focused on preventii)g conflict and reduclng the negative emotional Impact it can have on those Involved. We also 81m to promote safe and meaningful family tlme for separated families, regardlesg of th8 arrumstances. Supervised and Supported Contact SupeNised Famity Tlme is currenuy a fee-based seNice that offers a safe and neutral envlronment for thildn and adutts in situations where risks have been identified or where slgnificant allegations are being Investigation.. In the latter part of the last financial year, the centre experienced a notable increase in referrals from local 8Uthoritr'es. Thls demand has continued at a steady fdte, leadlng to a waiting list for supervised contact serVIS. There has also been a rise In parents seeklng to use the service as an altemative to court Intervention. Who Used and Benefited from Our Services? Our objectlves and funding restrict the services we provide lo individuals who live or work in Kent. It is eslimated that around 260,000 children experience parental separation, with MO than one in three affected before the age of sixteen. Over the past year, the Charity has delivered 5028 hours of Family Time. However, our current fvnding also limits the number of people we are able to support. Medway and Kent have a high number of lone parents whose financial circumstances make it difficuft to access supervised ServIS due to the associated costs. At present, funding for staff wages is largely generated through supervised family ts'me, which restricts our ability to fully subsidise these ServIS for those most in need. Our main areas of charitable activity indude the provision of contact services, as well as advice and information ddivered through drop-in sessions and outreach support. These activities, and the outcomes achieved through our work, are outlined below. Page 3
FOUNDATIONS. SUPPORTING FAMILIES REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025 OBJECTIVES AND ACTIVITIES Soclal Investments Marketlng and Servlces With the support of our volunteers, we continue to promote our services across a range of channels. Marketing communlcations are currenlly distribut8d vla Microsoft Fonns to existing service usets, local Social SeNices, solicitors, and through social medla platforms. We have also expanded our local 8dvertising by sharing infomiation packs via emall for distribution In venues such as GP surgeries, Citizens Advice Bureau offices, Maglstrates, Courts, solicitors, offices, probation services, and Social Services departments. Our seNlces are underpinned by the dedication of our staff and volunteers, who contrlbute across a range of functK)ns induding advice provislon, supervised family time, coordination, marketing, human resources, and finance. Over the past year, staff and volunteer expenses have been funded through support from the MOJ, CAFCASS and k)cal authorities. Funding for CAFCASS services is secured until the end of April 2026, with a reapplication expected In January 2026. We remain committed to expanding our volunteer base by engaging individuals from a broad cross-section of the community. This includes those seeking to enhance their Cvs through workplace volunteering, as well as recenuy retired individuals who wish to support our aims. We also aim to support professional development for praclitioners such as social workers and solicitors by offering volunteering opportunities, either through the Board of Trustees or within contact services. FINANCIAL REVIEW Financial positlon This year has seen a positive transition into our new premises following the sale of our previous site for development the previous financial year. We are now well established in the new venue. The additional space has enabled us to expand to six rooms, up from 4, allowing us to meet growing demand and support more families in accessing our services. As a result, we are pleased to report an increase in incoming resources, induding higher levels of income from local authorities. The charity's principal sources of funding continue to be contract income from CAFCASS, alongside income generated through supervised contact servIs, both privately funded and commissioned by local authorities. Reserves policy The Board of Trustees has reviewed the charity's reserve requirements, tsking into account the key risks facing the organisation. A policy has been established that unrestricted funds, excluding those committed or invested in tangible fixed assets, should be maintained at a level to between three and six months of expenditure. With monthly budgeted expendrture of £25,000, this sets a target reserve of £75,000 in general funds, which has been achieved during this financial year. These SerVeS are required to support the charity's working capital needs and are intended to provide sufficient time to promote services and secure future funding in line with the organisation's Marketing and sustainability plan. Page 4
FOUNDATIONS: SUPPORTING FAMILIES REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025 PLANS FOR FUTURE PERIODS The chanty intends to contlnue the actlvllles outllned above In the comlng years, subject to the availabilty of adequate funding. In addition, plans are being developed to strengthen partnership working with a range of agencies, induding the National Association of Child Contact Centres (NACCC) and local solicitors. The organisation is a charitable company Ilmlted by guarantee, Incorporated on 9 August 2012 and registered as a chanty on 6 February 2013. It was established under a Memorandum of Association, which defines its objects and FK)wer5, and is govemed by its Artldes of Association. In the event of th8 company being wourKJ up, menibers, liability Is limited to a contrlbutlon not exceeding £1. The directors of the company also serve 8s charity trustees and, under the Artlcles of Assoclation, are referred to as members of the Board of Trustees. Trustees are elected to serve a threfryear tem and must stand for re-eleclion at the subsequenl Annual Gener81 Meeting. All trustees give their time voluntarily 8nd receive no financial benefit from the d)8nty. The Board aims to ensure that the needs of those the charity serves are reflected through a diverse trustee t)ody. To broaden the pool of potential trustees, the charity has used targeted advertising to identify former Servi users who may wish to become members and contribute their experience to support the organisation. To maintain an appropriate balance of skills, trustees are asked to provide and annually update a record of their expertise. Where specific skills are lost due to retirement, individuals with relevant experience are encouraged to stand for election to the Board. Most trustees are already familiar with the charity's work, having been involved in its development. New trustees are supported through an induction process, including attendance at training sessions provided via Study Zone (Knowhow), as well as open days and team meetings to build their understanding of the organsiation and its operating environment. Training materials cover key areas such as trustees, responsibilities and the core govemance documents, Including the Memorandum and Artides of Assoclation. Guidance for trustees has been developed, drawing on guidan from the Charity Commission, induding "The Essential Trustee.. This is provided to all new trustees alongside the goveming dooJments and the latest financial statements. Feedback on the induction process is actively sought from new trustees to support ongoing improvemenL Page 5
FOUNDATIONS: SUPPORTING FAMILIES REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025 STRUCTURE, GOVERNANCE AND MANAGEMENT Rlsk Management The Chief Executive Offir is responsible for ensurlng Ihe delivery of the charity's services and for monitoring perfomiance against key Indicator5. The SeNlce Manager oversees the daY-tdaY operations of the centre, provides supervision to the staff team, and ensures ongoing professional development in line with best acti. In carying out its work, tho charity Is informcd by both local and national policy and legislation. Monthly management meetings are held to address operatlonal matters and ensure that policies are regularfy reviewed and updated in accordance with current legislalion and recognised good practice. Responsibilities of the Board of Trustees (referred to as 'the board,) Company law requires the Board to prepare financial statements for each financial year that present a true and falr view of the charltable company's financial position at the balance sheet date, as well as its Income and expendlture for that year. In preparing these financlal statements, the Board must follow best practice by: Selecting appropriate accounting policies and applying them consistently. ma"ng reasonable and prudent judgements and estimates, and preparing the financial statements on a going concem basis unless it is inappropriate to do so: The Board is responsible for maintaining accurate accounting records that dearly show the financial position of the charity at any given time, ensuring compliance with the Companies Act 1985. In addition, the Board has a duty to safeguard the charity's assets and to tske reasonable steps to prevent and detect fraud and other irregularities. Members of the Board Members of the Board, who serve as both directors for the purposes of company law and trustees for the purposes of charity law, and who held office during the year and up to the date of this report, are listed on page 3. In accordance wlth company law, and in their role as directors, the Board confirms that: To the best of their knowledge, there is no relevant audit information of which the charity's auditors are unaware; and They have taken all reasonable steps to ensure they are aware of any relevant audit infomiation and to cr)nfirm that the charity's accountants are also informed of this infomation. Accountants Ford Bentall were appointed as the charity's accountants for the year and have indicated their willingness to ntinue in this role. REFERENCE AND ADMINISTRATIVE DETAILS Reglstered Company number 08174051 (England and Wales) Reglstered Charlty number 1150716 Page 6
FOUNDATIONS: SUPPORTING FAMILIE8 REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025 Reglstered offlce 60 High Street Chobham Woking Surrey GU24 8AA Prlnclpal address 18 New Road Avenue Chatham Kent ME4 6BA Trustees Mr K Gulvin Chair Ms L J Singleton Vice Chair Ms L Balderslon Mr J Ford Ms N Liddle Mrs C Camber Trustee (appoinled 141512025) Mr D Copping Trustee (appointed 141512025) Company Secretary Ms K Singleton Independent Examlner KAFord FCCA Ford Bentall LLP Chartered Certified Accountants 60 High Street Chobham Surrey GU24 8AA Senior Management Team Mrs R Singleton Chief Executive Ms K Singleton Finance Manager Bankers The Co-operative Bank 26 Military Road Chatham Kent ME4 4JX This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to sm mpanies. Approved by r of the board of trustees on........ .. .. . .,. . and signed on its behalf by: Mr K Gulvin Chair - Trustee Page 7
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF FOUNDATION8: SUPPORTING FAMILIE8 Ind•p•nd•nt •xamln•r'• rnport to tho tru8to99 of Foundatlong: Supportlng Famlllos ('Ih• Companl) I report to the tharity trustees on my ex8mlnation of the accounts of the Company for the year ended 31 Augusl 2025. Responslbllltlo8 and bas18 of report As the charity's trustees of the Company (and also Its dlrectors for the purposes of company law) you are rèsponsible for the preparation of the accounts In accordance wlth the requlrements of the Companles Act 2006 (Iho 2006 Act,). Having satisfied myself that the accounts of the Company are rK)t required to be audited under Part 16 of the 2006 Act and are eliglble for Independent ex8mlnatlon, I report In respect of my examln8tion of your ch8rlVs accounts as carrled out under Secllon 145 of the Charltles Acl 2011 ('the 2011 Act,). In carrylng out my examinati I have followed the Directions glven by the Charity Commission under Section 145(5) (b) of the 2011 Act. Independent examlner's statement Since your ch8rilrfs grDSS Income exceeded £250,000 your examiner must be a member of a listed body. I can confim that l am qualified to undertake the examination because l am a member of the Association of Chartered Certified Accountants, which is one of Ihe lisled bodies. I have completed my examinatlon. I confim that no matters have come to my attention in connection with the examination giving me cause to believe: accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or the accounts do not accord with those records; or the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or the accounts have not been prepared In accordance wlth the methods and prlnciples of the Statement of Recommended Practlce for accountlng and reporting by charities (applicable to charities preparing their accounts in accordance with the Flnancial Reportlng Standard applicable in the UK and Republic of Ireland (FRS 102)). I have no cOnmS and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. KAFord FCCA The Assodation of Chartered Certified Accountants Ford Bentall LLP Chartered Certified Accountants 60 High Street Chobham Surrey GU24 8AA Page 8
FOUNDATIONS: SUPPORTING FAMILIES STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2025 2025 Total funds 2024 To181 funds Unrestrlcted Restricted fund funds Notos INCOME AND ENDOWMENTS FROM DonatK)ns and legacies 145 145 Charitable actlvltles Childrens Services 335,895 335,895 286,103 Total 336,040 336,040 286,103 EXPENDITURE ON Charitable actlvltles Childrens SeNices 281,895 281,895 218,657 NET INCOME 54,145 54,145 67,446 RECONCILIATION OF FUNDS Total funds brought forward 297,478 297,478 230, 032 TOTAL FUNDS CARRIED FORWARD 351,623 351,623 297,478 The notes form part of these financial statements Page 9
FOUNDATIONS; SUPPORnNG FAMILIE8 BALANCE SHEET 31 AUGUST 2025 2025 Total funds 2024 To181 fvnd8 Unregtrlcted Restricted fund funds Noleg FIXED ASSETS Tangible assets 38,500 38,500 43,981 CURRENT ASSETS Debt(xs Cash al bank and In hand 129,600 192,245 129,600 192,245 75,007 186,453 321,845 321,845 261.460 CREDITORS Amounts falliro due withln one year (8,722) (8,722) (7, 963) NET CURRENT ASSErs 313,123 313,123 253,497 TOTAL ASSETS LESS CURRENT UABIUTIES 351,623 351,623 297,478 NET ASSETS 351,623 351,623 297,478 FUNDS Unrestricted fvnds 351,623 297,478 TOTAL FUNDS 351,623 297,478 The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025. The members have not requlred the company to obtsln an audlt of Its financlal statements for the year erKled 31 August 2025 in accordance with Section 476 of the Companies Act 2006. The trustees acknowledge their responsibilities for (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or defiat for each financial year in accordance with the requirements of Sections 394 and 395 and which otheNise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. The notes fomi part of these financial ststements Page 10 conts'nue
FOUNDATIONS: SUPPORTING FAMILIES BALANCE SHEET . contlnued 31 AUGUST 2025 These financial statements have been prepared In accordance with the provisions applicable to charitable (x)mpanies subject to the small companios rogimo. The financial tements were approved by the Board of Trustees and authorised for Issu6 on , and were slgned on its behalf by. Mr K Gulvln Ci)air- Trustee The notes fonn part of these financial statements Page11
FOUNDATIONS: SUPPORTING FAMILIES NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 ACCOUNTING POLICIES Basls of preparlng the flnanclal statements The financial statements of the charitable company, which Is a public benefit entity under FRS 102, have been prepared In accordance wlth the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice appllcable to charities preparing their accounts in accordan with tho Financlal Roporting Standard applicable in tho UK and Republic of Ireland (FR 102) (effectlve 1 January 2019),, Financial Reporting Standard 102 'The Financlal Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006. The financial statements have been prepared under the histoncal cost convention. The charitable company was incorporated In England. In the event of the charity being wourKI up, the liability In respect of the guarantee Is Ilmited to £1 per member of the charity. The address of the registered office and nature of the charilies operations are disclosed in the Report of the Trustees. Financial reporting standard 102 - reduced disclosure exemptlons The charilable company has taken advantage of the following disclosure exemption in preparing these financial statements, as pemitted by FRS 102 The Financial Reporting Stsndard applicable in the UK and Republic of Ireland,: the requirements of Section 7 Statement of Cash Flows. Income All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. Expendlture Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have bn allocated to activities on a basis consistent with the use of reSoUrs. Tangible fixed assets Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Short leasehold Fixtures and fittings Computer equipment Over the period of the lease 200/0 on cost 33 % on cost Taxation The charlty is exempt from corporation tax on its charitable activitles. Fund accounting Unrestricted funds are available for use at the dlscretion of the trustees in furtherance of the general objectives of the charity. Designated funds are unrestricted funds eamarked by the Board for particular purposes. Restricted funds are subject to restrictions on their expenditure imposed by the donor or through terms of an appeal. Page 12
FOUNDATIONS: SUPPORTING FAMILIES NOTES TO THE FINANCIAL STATEMENTS . contlnued FOR THE YEAR ENDED 31 AUGUST 2025 NET INCOMEI(EXPENDITURE) Net incomel(expenditure) Is slated after charglngl(crediting): 2025 2024 Depreciation - owned 8ssels Defia't on disposal of fixed assets 13,507 682 9,712 TRUSTEES, REMUNERATION AND BENEFITS The were no trustees, remuneration or other benefits for the year ended 31 August 2025 nor for the year ended 31 August 2024. Trustees. expenses There were no trustees, expenses paid for the year ended 31 August 2025 nor for the year ended 31 August 2024. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted Restricted fund funds Total fvnds INCOME AND ENDOWMENTS FROM Charltsble actfvltles Childrens Services 286.103 286,103 EXPENDITURE ON Charitable activities Childrens Services 218,657 218,657 NET INCOME 67,446 67,446 RECONCILIATION OF FUNDS Total funds brought forward 230,032 230.032 TOTAL FUNDS CARRIED FORWARD 297,478 297,478 Page 13 continued...
FOUNDATIONS; SUPPORTING FAMILIES NOTES TO THE FINANCIAL STATEMENTS • contlnued FOR THE YEAR ENDED 31 AUGUST 2025 TANGIBLE FIXED ASSETS Fixtures and fittings Short leasohold Computer equlpment Totals COST At 1 Seplember 2024 Additk)ns Disposals 27,230 32,606 3,410 (3,418) 8,446 5,298 (1,701) 68,282 8,708 (5,119) At 31 August 2025 27,230 32,598 12,043 71,871 DEPRECIATION At 1 September 2024 Charge for year Eliminated on disposal 9,035 4,539 10,284 6,741 (3,155) 4,982 2,227 (1,282) 24,301 13,507 (4,437) At 31 August 2025 13,574 13,870 5,927 33,371 NEf BOOK VALUE At 31 August 2025 13,656 18,728 6,116 38,500 At 31 August 2024 18,195 22,322 3,464 43,981 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Trade debtors Prepayments 124,003 5,597 74,121 886 129,600 75,007 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Social security and other taxes Pensions Accruals and deferred income Accrued expenses 1,215 901 2,290 4,316 1,370 573 3,100 2,920 8,722 7,963 Page 14 continued...
FOUNDATIONS: SUPPORTING FAMILIES NOTES TO THE FINANCIAL STATEMENTS . contlnued FOR THE YEAR ENDED 31 AUGUST 2025 MOVEMENT IN FUNDS Net movement in funds At 3118125 At 119124 Unrestricted funds General fund 297,478 54,145 351,623 TOTAL FUNDS 297,478 54,145 351,623 Net movement in funds, induded in the above are as follows: Incoming resources Resources expended Movement in fvnds Unrestrlcted funds General fund 336,040 (281,895) 54,145 TOTAL FUNDS 336,040 (281,895) 54,145 Comparatives for movement in funds Net movement in funds At 3118124 At 119123 Unrestricted funds General fund 230,032 67,446 297,478 TOTAL FUNDS 230,032 67,446 297,478 Comparative net movement in funds, induded in the above are as follows: Incoming reSoUrS Resources expended Movement in funds Unrestricted funds General fund 286,103 (218,657) 67,446 TOTAL FUNDS 286,103 (218,657) 67,446 Page 15 continued...