rvJmW. 08098329 h¥ity regkstration number 1152230 Care and Relief Foundation Ye¥ 31 Marth 2022 Care and Relief Foundatlt)n Contents Trw8tees ar¥J Th"rECtm' Rewt 2toS Statem￿lo1T1￿te£s, 148s￿￿kn$ IndeFendent ExamvW$ Rewt St81￿•Jitof FiiancialAthI Sheet NtsiÈs to ltrw Fina￿81 Slat*)*rts 10t018 Caro and Religf Foundatlon Rafer¢n¢o and AdministTative Detalls Trusttts Q8ri T8riq Mahrr¥)o Sy&l Muhammad Zalar UDah Sh PrftKipal Office 109 Ro8d Balsall Heath Bi￿l￿ghaM West MK11ands B12 8TE Bal$aii Heath BlrmlrKJham West Midland5 B12 8TE Comp•ny RW8tr8tlon NwnbAr 329 c￿lIty RegL8iraikn Nwnb 1152280 nd•pondènE Ex•rnln•r Na¥Ar Raf Lxja Go¥eman 121.135 Bradford StrEet Bradfotti Court Bitrningham B12 ONS Cave and Rellef Foundatlon Trustees and Direciors. Report Th8 t1￿818e5. are directors wrpJ8es of curparty Lqw. kwent the arn￿1 repyt Icgether Ibith the firwrwl statemerts and auditot5' tepL¥t ofthe CL¥Twatry fotv* yew 31 MaJth 2022. Oblethe¥ and •cllvl 0ty8cts and?Ims ¢h8riV$ prinup* actknty E the r￿￿01 PTrwty ano Eic*ness ar* in tts vthd arKI in pw1ic￿ar amongst Ih05e aftected by natural disasters, wars. COnfi￿ts. finar￿la1 hardship aTrJ 10 adVar￿eduCatb)n through the provision and support to organise mafftstream aNJ Supplen￿￿ edLution ￿1th parbcularrewd to re[k¥J￿. dtstsb￿ dsklacèj P&)￿e. The charty h8% the Idltr*%ir#J aiw*'. includiT¥J m￿jKIneS. ￿itaLry. shetter9r￿ fc#)Y. bl To advance wjwation throwh aryl SUFWt to oryani5e ma￿trear￿ eduG$t￿n 8NI fa￿￿tatIng basic lrteraol and sklL8 the o¥eral ain to #mwo¥e qu¥ty or lte. enhance lrfe ski115. imFfove Iwdihwd Puljllcbensfft trustees tA)nfim Ihat ha%e roLurwr*nts of sethon 17 of￿* Chwtss 2011 10 tolhe puUic bwefft gutsa8n￿ publsh*J ty the Chanty cOn￿￿￿)n1￿ waes. P4e2 Cafe and Rellef Foundatl¢Jn Trustfjos and Dlre¢tors' Report Achievenwts p•rform*nc• Care aThY Relief Fwndation teants ha%t 9￿* eNryt to W Ihe F*cyle Swth Pmiab. Paknstan. Th dr￿￿1 hit already or no waw res￿rCeS CRF ¢JL¥ %W5. fotsd io the ptrjr prowded Ihe local peokle vAth FcllThiThJ are the￿ ftral thatte￿k in thfkrert *: . 10 pum￿ ￿nefftIng rmre than 15￿ bentharie& . 6 ￿arWater￿1￿ ijw ¥tyJThl 10(AIO Fr¥)J for Wl has tttn propctsJ a5 an athity. of Kxwerty-stiicaen ithabitan15 of ¥eas arvj ¢ounlrysKle regp)rw, knith rÉcessary fr*￿. 50 as that. twked try 3￿t￿d Indi￿dual aTrJ ty slalifwry ￿ irrryre 9￿atir¥ abditE5 ofir¥JWuèb. & (x*)knTh￿. Th&folhx*lNJ aCti￿l0t& I￿8¢e durwJ Ihè yw. . 80 f￿1 par¢d$ be￿ 5fy) irKINKlu* IP*stanl . 2 Iftars t￿ne￿[¥j 8rcthJ 5CQ lTrSWu* Ip**ian) Medical E . 30 lTrJNpJual Medical cases treated (PakAtsnl wi*vKl•L8 . The a￿¥£ 20 irKIN4dual abo grrt¥pcwfr* ore ￿ F¢x#J M&lKal Treat Our Meth"csl Heatth projed has ¥pe¢yfraty lo t￿L￿al trethrt fc¢ Ih)se indiwduals th81 are sufferirKJ wSth eith￿ may)r miTh)r ¢j￿a￿.1(oeS can te trea￿j ￿ FxovKIiNJ Kxwate med￿￿ b2atrnert YArn to do by pro*idiry skx)ns(x5hp of miror u major SLYgwy. In S¢XllE ￿5¢5. ￿ Iwve thith"¥iduJ patEnts *ilh se%we bums by pYovK1irs WEvalÈ plastr"c surgery trÈ8in*ni. In case5 palwts require kYOStabe Wami Y* our team regUarfy fflonitors the palBnt thrtwh the fokni up a￿1 contirwto sutwt Warm to th•r bw groyrth Ihts is applica￿. Our methrnl pro1￿1 lo pr£ffi￿ INdiho(yJ ￿ charye prowYir¥J a way io erther some L¥ disabilty WPII mwybe cau51ry day lo day thallewe for indNidual pw wrf81. Atso. v¥d have gi%*n to scAre patients who are p￿nar￿nIty d'saN&l. Yeaty fO￿j Ihat * set Farnil￿ has been g￿n on ffKJniNy basls hdp ncl to be afvaKI for basK erts* th# IW 8hr•JbJ suffictent for the families for o monih. Care & Rel￿1 Founrtatitin ha5 ccffitin￿ Spons0ts￿ rl Ihe fwd. rlcthr#J. Icf almost 50 Pakistart in drferert areas of c￿ntry. Tre chihdren are ac(xfft￿ rto an ap￿**d thate s(aKX)l arnl we to tteir tuth.on fees and other Costs s￿h 85 unWL¥Nts, b¢ok& aThJ f￿a. Care & Rel￿1 FouThJatiM has esiabbshe¢J 1 C• aThJ EdU[alKN￿ Centres. ()Jr go￿ ts to prtrridÈ basic education lo the ople of local villawlcommunty wlll wNyea5e Ileracy rate. In adth￿. ItE5e cCYnML￿ty cenlres are a$0 by lofa ¢(xNnuryty fL¥ their cjjiura and reWJlo￿4 fe5tNaLs. Ow 2020r2021 c{￿[￿￿e¢ corr￿￿nIty and educabon ￿￿tre corr*s with fully instal￿ sdar pc*ered e￿th¢￿ty. oFer8te f8ns. $(xJnd. ￿ Iwhbry The extetnal Sanital￿n facildie5 wth solar pth)pto ouw at *ast 10 ofw3t¥terday. P483 Care and Roilef Foundatlon Trustees and Directors. Report Wgtsrfor *1 Care aNI Rel￿ Fru￿atro[￿ le￿ great eff￿ to clTh¥ aTrJ SLMrth Pth)pb. P8knst*). The (trwght hit had alreaty11tt18 or rtrj resw*s Ytse CRF Ir*>J to the wjr Fecpk wth Ir￿n8 sources. Follovlng are for aH (anBrer* ￿1￿.. . 13 h8nd pury$ t¢￿fiting nYJre th8n 2.1XKJ bwrfvarEs . 3 SdarWater**l* dwJ benefilHig *(xwxl 5.iX>J b￿f￿r Food for tho po(ff IF*nhy Food Part•lsl arKI Countrys￿je regions. %Mth netÉssary ￿￿3￿s. so as th81. regi￿ poverty can be re¥r**J ty $trer¥Jltr￿r￿j irxllwdual ￿on(¥￿, ar￿ by slatNliiing Ihe irwme ￿r￿a￿r1d abllies of I￿NIdua￿. tsmlE5 & Comrrmmrt￿. The fc41owir#J acttMt* took plx*4Ywr¥J theyw. .48 food part￿$ t**fftng rywny fc¢ a yearin Pakjslan. He8tth Propct Ik4edKai & med￿ Trekn . 16 Indlvtdual Medt* Gases treated (P￿aTrI 15 farr*5. . Tr aLxJve 15 ￿jmdu￿ lan￿￿$ atso swt5p￿￿for ￿Ye¥ F¢W SwW*s. M•dkal fr•atment• on lthdlvldual bols (Xjr Medical Heath propca has be￿ e5tatlthd to medd trE*rrEnt frx tho88 ith(knd$ that are sufferiry ilh erthef major ￿ mirK)r disabil￿eS can be trÈ*d in prlyate treabii*rt. ￿ am to do this ty ryo¥AdlrKJ sp)rtsotsfNp of Mir￿ or major surgery. In SLYnB casas. V4P ha%* FÈlped iThYNvJuai patients %4ith ¥e¥*re bum& ty providing prNate plastic surgery treatment. In case$ th patth5 require proststic Wam ￿ w￿￿[e team rgJLlaty moTh1￿$ Ir* pah.enl through fall(M up and conbnue kn supp(Kt ty k¥o¥hJirwJ rthwaftn accordiTrJ lo tsir bthty grtrAth W1)e￿ this Is Op￿icable. (kjr rredical propta aims to Iwelihood aThJ li¥e5 by kYovK1ir#J a w out lo either some LY di88bilty which tnaybe causing day ie day chal*ry fLY the I￿N￿lUa1 p(x)r per50n(sl. Atso. v* ha%e gwen ￿￿triC ¥*edch*rto some patient5 th) a￿ permanentty disa￿e￿ Yeaty food suppl￿$ we set IhEse ￿￿￿1￿Ual Farm￿"eS has gwen w mwlhty basis which hdp Itwn rK4 to be afra￿ fiK b&sK ne8ds aTrJ that b)#e swes s￿* tE 5uffiLyent for the a who mcfiih. p•￿8￿nI orph￿ ChHdrnn SP￿￿￿hIP Care & Rdief Fowdation has I?￿11n￿ Sp￿(￿Ship of Its &Jith(x). ftKxl. dottHrrfJ. Ic¢ than 60 pa￿stan1 Orphans in ¢JnYerenl areas of county. Tr cfibjren are accwnx#J&èY into an apwobtd pl￿ate atwj ¥￿ ccntritth to their ttJitK)n fees arxl oth￿c￿ts as ￿rfam)S, borths 8ThJ fo(*J. Community Edu¢alloMI Cqn¢r• Care & Rdlef Fc4JndaiKNI ha5 estat4thd 1 c{Kr￿￿nty Cerdres. goal $ lo bast 10 the peO￿e of Itxal wllageslcoNYrurNty v+tl hdp ￿ I[ve￿ lrteracy rate. In ￿dthn. these comnmjnty centres are 8180 used local communrty for their cuttural arwj fe$tW￿5. Our 2￿21r2022 Co￿l￿d￿j o)mmunty and educth.on cmire ￿1th ftjlly in$tsi1￿ 501ar [￿￿red e*ricity. wfmch OF*rate fat￿. s(￿1. aTr1 bJM¥¥J. TIE exlemal santsbM fac41lies ccfrÉ 3dar P¢Mfed pump to <￿tyUt ai ka5t 10 Irrffts ofw*ter w day. ## **Financial review** During the year the charity raised £317k (2021: £74k) in donations and spent £271k (2021: £367k), resulting in a net surplus of £46k (2021: £7.4k). The charity reserves stood at £74k (£28k) which included general reserves of £38k (2021: £22k). ## _**Policy on reserves**_ The charity's restricted reserves stood at £7k (2020: £1 Ok) and unrestricted reserves at £22k (2020: £11 k) The Trustees consider the level of year end reserves to be sufficient in meeting the further needs of the charity. ## **Plans for future periods** ## _**Aims and key objectives for future periods**_ Care & Relief foundation is planning on the following for 2022-2023 ## Community and Rehabilitation Centres: We intend to construct around 4 more community and rehabilitation centres where we also provide basic education. This is current need of the community as their children get basic education and are taught basic skills so that they can start their own businesses or get job to support their families. ## Individual Patients: Care and Relief Foundation also plans to provide for the treatment of individuals who are suffering from injuries or disability which can be successfully treated upon, but they are unable to do it due to lack of or no funds. ## Medical Camps: Medical camps to be setup in Thar Sindh Pakistan to assist patients who are unable to attend hospital or unable to pay for hospital treatment. The medical camp will have specialist DRS. ## Solar Submersible Pumps: We intend to move with time to help reduce the carbon foot prints by moving most of our water projects through solar systems so that we can maintain durability and long-lasting help, as well as utilising the sun to empower local villages (Pakistan) ## Water and Food: We intend to provide clean water and food in more than 50 villages. This will include monthly food pack which will be sufficient for one family for one month and water either through solar wells or hand pumps. ## **Structure, governance and management** ## _**Nature**_ **of** _**governing document**_ Care and Relief Foundation (CRF) is a charitable company governed by its Memorandum and Articles incorporated 21 May 2012. The charitable company registered with the Charity Commission on the 31 May 2013. ## _**Recruitment and ap ointment of trustees**_ The Trustees are recruited and appointed in accordance with its memorandum and articles. Current Trustees are appointed for life. ## **Disclosure of information to auditor** Each trustee has taken steps that they ought to have taken as a trustee in order to make themselves aware of any relevant audit information and to establish that the charity's auditor is aware of that information. The trustees confirm that there is no relevant information that they know of and of which they know the auditor is unaware. The annual report was approved by the trustees of the charity on and signed on its behalf by: _**.'>.:"/J/.'!:-:)**_ Syed Muhammad Zafar Ullah Shah Trustee Page 5 Car• and Reli•f Foundation Statement of Trustees. Responsibilities The tr￿tee9 aL%o directors of Care aThJ Rthf for tre pJrp05es of ccffipany lawl are responsible for p￿p￿r¥j the twslees. repcrft *TrJ the fin*Kial ststemerts in actordarKe *ilh the uN￿j KuyJLYn Actour*r¥J StsrKlart15 IUryl8d Kingdom GeneralyArt¢errtwJ kcJyJnbrg PradKel aTrJ aF￿￿ble arnl rry￿b￿LE. Company L9w rewres the tr￿le￿$10 prepare fftDJKyal statemerds for eath fir￿K381 year. Utthr crryany lawlhe tr￿te8S must not 8pprove finarKial strtw￿ Lnkss ty are $8tisf*d that a tnR fair of state of affairs ofthe Cr￿panY and of rts tE¥W￿s arhy appScakn ol resou￿. arhj exFeThYthJre. for Ihal ￿rb)d. In epariro these fin8nck81 stat￿ls. tr￿tee* are wNr¥J 10." sdect 8Urtat48 accowbw 3TvJ Ihem comMtsr4ty'. observe trE meihc#Js prt￿P*S li ts cha[￿e5 SORP.. make ju(*aery*ntS 8nd esiirnate5 that are reasrfftt4e aTrJ state ap￿1¢￿* UK AC￿Jrthr￿j St¥vJatd& hJsE l)een folNtd. to arty malthfjal dèpsrtures dmdosed explaknpAI In fina￿81 slatemeNs'. ill tA)ntsnue in ￿lneSS. The trust*5 are respwsible for keeplrvJ adwate *¢ourOry ￿¢C￿8 Ihal are sulThc*m to 8h(w4 arKI expbin IIE charltab companys transadknrts and disdose reasoroble ac£aJrxy at ￿ tift* tr* ffinar￿al p0S￿n of thant8￿8 company arKI enabk If*m to ensLre u￿ 8iaienwts IIE CCryan￿5 Act 2LTh. Tfv 8re aso re$wn$iNe for safeguarthng assets of the tharllable uAnpany arwj fLY takJ"ThJ rea￿Tr* t¥ewtion detection of fraLb ar￿ other irr8gLlarittes. k¥o¥ed tythe trtD¢ee5 oftlE clwty C￿ ... ... .. . ..... Sy&1 ZafarUIL8h St¢h T￿￿tee P*6 Care and Rollef Foundation Indepgndent Examlnerfs Report to the trustees of Care and Relief Foundation l to t1￿ d￿rty nw wrrunalion Illhe acc￿ futhe year eThled 31 2022 ara 8etOL on paJ88 8t0 18. Respgctlvg re8pon61bllhl•& ol tn*iAg5 and oxamlnor AS the charity'$ ttuaee5 Of¢a￿ aTrJ FowKJation laTrJ the¢X(n pwp05e5 ofcryany law) you ￿ respcn%iL Ha*ing sth"sfied mysewthat It￿ a¢0)￿ts ofcare arxl Reliel FrI￿￿tic￿ 8re rKX to tr£ 3￿j￿￿a uThJw Part 16 of1￿ 2fKJ6 and arn digiN¢ ftr iWeTrJ8nt eyANMnatith. I report in exatnirwtiw of ywr chanty'¥ 8¢ts)thts 85 wed uThJer Se￿￿n 145 of Ihe Chartues Aet ￿11 Ilhe 2011 A¢i'i. In carrfftJ (xrt ry I have tirttlorts g￿n by Charfty Ccmmts$w urKJer gecmn 145(51(bl of the 2011 Sin(* Care Refief FeLndatK)n'5 gr055 ifwTe exc*eded t2￿.[￿> YOLY exw¥w be a ft*mr*r of a boty listed Sn 88cUon 145 of ts 2011 P¢1. I ¢￿fvrn Ihat I qU￿rfEd to eX8￿nab￿ be￿ISe l am a rr￿lthr of ICAEW, of Ihe IBled b￿*$. cause to We¥8'. . reccrt5 ncl Care ar¥J Rel*IF¢￿TrIaDtyI a5 tySeL￿ 388 oftr* 21X6Act'. Cf the *cowt5 gNe a ttnje f*r 1% rKrt 8 C￿￿￿eled as part ofan IThlÈp￿nt eX￿l￿a￿"0n.' or 4. the ar£ounls h*e been wepared in accorfar￿ *ilh ts tYtthod$ W￿lp58$ of the stat￿￿1 d Reccffimwded Ptactice for acttyjniing and repth"r*J ty char￿¢5[3￿￿¥bIe lo thartses wepallng th￿r ar£￿ants in %*ith the Flnarth?l Rep(KtWg Standard apvta￿e intl* UK aTrJ Rewtk of Irdand IFRS 10211. I have no intsre NasK ICAEW Oua GovemanL 121.135 8radford street Bradford Court BlrrnlNJham B12 ONS P*3e 7 Carn and Relief Foundation Statement of Financial Activltles for the Year Ended 31 March 2022 Ilncluding Income and Expendtiurg Account and Statement of Totsl Recognised Galns and Toi•l 2022 Donatyons and 137.278 168.9)5 305,783 11.D35 Total Ir￿￿ne 316 818 ExperLdituro ￿. RaklNJ funds CharftaNe ati 19291 1149.1631 1150.LYJ21 Total eKpeno3tLYe Net lnccfflell￿Fe￿1thI 120.019 (75.3791 103.n Net m￿￿nt in ftJr* 16.284 283 Roconcil￿OTr offund8 Total funds Lyo￿￿101￿dr 21.637 28.357 Total funds carri&a fcThMrd 21 37.921 72.997 Totsl 2021 ￿nr￿trIC￿d fvnd¥ Rgstrlctsd fvnds Income and Endo￿l￿ts from: D(￿￿￿￿S aTrJ ￿gatte5 132.539 23.875 217.637 350,176 Totsl IrKome 156.414 217.&37 Exppndl￿rO on: Rais4ry fU￿S charrtab￿ 8r* 17288) .61 1174.324 1S2.441 1181.e13) Totsl exper￿rture Net 126.￿9 1119.1291 115e47 7,&80 Transfers ithten Net In fiJThts 10.862 13,482) Total LYwJhtf4)AY 10.775 10.2L12 20.977 Total twwJ5 c4rrbJ fm 21 21.&37 8.720 28.357 Th8 fund5 breakthmm 2021 rKts21. Carn and Rèlièf Foundation (Registration number: 08098329) Balanco Sheet as at 31 March 2022 2021 Flxod a888ts Tar#ji￿8 a88ets 14 1&028 17,537 Debto Cash at bwk ond in haTrJ 15 16 17,5C13 75.332 29.214 Crgdltoi¥: Amvynls fvlllr¥J dugtwSthln ¢>n• y• 17 15.773 10.24 Nét currantassets 18967 Totsi aM•ts ¢urrwrt IWIIIU•5 77,585 Crodhorn.. AMoUrtsf￿llng due knrmow• than 4X* 18 72.997 28.357 Funds ofthe GhArfty: RutrfGt•d fund¥ Restr1th￿11urn1S 35.076 Unrnsirktad Incom•fuhdt Unwiri¢teO furyjs 21.637 Totsi fund¥ 21 28.&57 For the finand* year endrvJ 31 Mar¢h 2022 ¢￿[ty en11￿J lo exem￿ 8￿jit sertiw 477 of the CtynpaThes Act2(X)6 rd8tiry to smal ¢Lryanp&. Drectors, reSp￿s1￿.[rt￿S". 476." and records aTrJ Ihe weparation ofxcrymts. ime. Ihev behalf by.. J skJt*d on Sy&t Muharrmad Z3far Ullah Shah Tnstee Paye 9 Care and Rellof Foundatlon Notes lo the Flnanclal Statements for th• Year Ended 31 March 2022 1 ehavlty Sl•tu* The thanty is limited by shwe cap*al. The ￿nciPal Pla￿ ¢fb￿1r 1(Y3 WoiKffield Road Ba15all Heath rmingh8m Wesl MKllarxl$ B12 8TE 2 Accoutttlng poll¢l•s Summary of¥gniknta¢counln9 polic*and key ac￿￿￿11￿ •8tlmai•s been consisteth to all theye¥s preS￿d. urde55 stat•J. stat8m¢nt of ¢￿￿pIlar￿0 The fin8noal slalernent5 in a¢xordarK* Rewrfjry ty Charl￿8.. StateM￿t of RecOmMe￿ed Practic* to l*al￿e$ ryeparfrvJ lthr acuKJnts ￿ acunlarrte ￿1th ts An8￿81 Reporting Sland8rd applicaNe in the UK aThJ RepthlK of Ire￿rKI IFRS 1021 leifefai%* 1 JOn￿ry 20151- ICharitEs SORP IFRS 10211, the Finanri RekKbrting Standard ap¥Ats)￿ UK aTrJ ItEWKJ IFRS 1021. also cthwy with fv com￿rdeS 20￿ and Chsdtks Act 2011. 8a¥h of prep•l￿ort Care and Relief Fowrt1alon defirytic￿ (4 a er￿ty FRS 102. As*ts and 1¥a￿"1rt￿S are In￿allY Golng COn￿M 5w3r￿￿aftt areas of urWI￿rty Ihaiafferi Carr￿￿j y￿ue of assets I￿a by Ihe ¢*8nty. The ch￿ty opted 10 earty *Jcpt PAdktin 1 p￿)￿"Shed on 2 Fe￿ 2016 aTrJ ￿K1￿j&j a ￿$h fl¢)w state￿￿nI In Lhese f￿a￿claI statwnents. Incom8 and 9nd¢yMnonts aTnoLml oflts inc(xne rtta¥ab￿ w te rr*asLred Donat￿rts are rec(yJrri8ed clkgnty h&% beÈN rK4rfied of bcth b)e ￿K￿nt ￿ seltlewl rtate. In e¥er* that a donation ￿ 5ubie£i 10 thai rwjire a ￿ of by the d)&)ty the L*8rity i% ent￿ed to the fijnds. the income & deferred ar¥Y not recojriseo ￿1.1 IM)se cwrfjitic￿s ¥e f￿lY rr*l. luffilmer* oftlw condrfhjns ￿thIn the (x)rtrd of the chaty rt i5 dwt IlE5e ￿11 tefijlfil￿ in FeMd. P•J8 10 Carg and Relief Foundatlon Notes to the Financial Statements for thg Y￿r Endod 31 March 2022 ExpgndStyre and the arnunt can be r￿8$￿1 rdiably. ￿J1 are *kKaled to Ihe apFlicabk 2¥peTriitwe headirKJ thai aggwaie Similar co$1$ 10 that category. ￿ cc*ts c4mcl dirw ￿trib￿*1 10 partithL3t IEathrys IW ha￿ a4oc8led on a bas* consistent % use of resources. central staff cc6ts akncated on IIE tX5is of b"rr* S￿rt, aTra alkncated on ts porb(X) ofifÈ as8et's use. $w)KKMt cosls are alocated bawj M Ihe spreaj of staifctsts. Ralslng funds raise fuThts. Charfiabl•*rtt charitab￿ experK1ilure u)Sts th8 dthry of Is *aiwb8s aTrJ for rfs be￿fi￿One$. It both u6ts that ean *hxabJ direc* to th￿e CLBts of an ir¥Jw&* rwtur8 [￿85¥ary lo suprort Promslons grants ty￿ rrwde the irrteThiM to make a w8rt ￿￿l•mrated to the bJtb)ere ￿￿￿rtaInty al￿1 eitherthe b.ming oftk* grart￿ ofgwt payatle. Support costs SuppM costs inc4L#* certhal fu￿*10n$ arxl trttn *kxated to x*v5ty cost on a basis t￿lStert the rl re50urce5. for eXaM￿e. al￿11￿￿J KxwErty cc6ts ty areas. ￿ Fer capta. Ix)sts ty ts IV￿ spent ar* cl￿r cos15 by I ¢30v*r￿n¢• C￿16 Tr*8e inrjude ts Ccéts attfibul8￿ to tt* th￿11