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2023-06-30-accounts

JANE GOODALL INSTITUTE, GLOBAL

Registered Company Number 08122637) (Registered Charity Number: 1153284) TRUSTEES’ REPORT AND ACCOUNTS FOR THE YEAR ENDED 30 JUNE 2023

JANE GOODALL INSTITUTE, GLOBAL

REFERENCE AND ADMINISTRATIVE DETAILS

FOR THE YEAR ENDED 30 JUNE 2023

The trustees present their report along with the financial statements of the charity for the year ended 30 June 2023.

TRUSTEES Vishal Agarwal (appointed 13 July 2022) Ms Graziella Baradel (resigned 13 July 2022) Mr Bruce Berkman (resigned 7 September 2022) Sir Robert Eden (appointed 6 November 2022) Mr Malcolm Gilroy (resigned 13 February 2024) Dr Valerie Jane Goodall-Bryceson Mr Richard Hartung (resigned 7 February 2023) Mr Francois Hisquin (resigned 13 July 2022) Mr Hassan Daffa Imam (resigned 13 February 2024) Mr Cameron Kerr (resigned 13 July 2022) Miss Mary Patricia Lewis Christina Meinl (appointed 13 July 2022) Robert Muller (appointed 13 July 2022) Maria Susana Pataro (appointed 13 July 2022) Ms Mary Peng (resigned 13 February 2024) Ms Tanya Perez Echeverria (resigned 13 February 2024) Dr Richard Francis Quinn (resigned 13 February 2024) Mr Paul Smith (resigned 13 July 2022) Mr Patrick Van Veen (resigned 13 July 2022) Mr Steven Woodruff (resigned 13 February 2024) SECRETARY Ms Mary Patricia Lewis PRINCIPAL OFFICE 10 Queen Street Place London EC4R 1BE COMPANY REGISTRATION NUMBER 08122637 CHARITY REGISTRATION NUMBER 1153284 GOVERNING INSTRUMENT Memorandum and Articles dated 22 June 2012 GLOBAL MANAGER Erika Helms INDEPENDENT EXAMINER Olayinka Tomori ACA DChA Longmeade Consult Ltd Regus House Victory Way, Admirals Park Crossways, Dartford DA2 6QD PRINCIPAL BANKERS National Westminster Bank 143 High Street Bromley Kent BR1 1JH INVESTMENT POWERS The provisions of the Trustee Act 2000 apply.

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JANE GOODALL INSTITUTE, GLOBAL

TRUSTEES’ ANNUAL REPORT

FOR THE YEAR ENDED 30 JUNE 2023

The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30 June 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Second Edition effective 1 January 2019).

Jane Goodall Institute, Global (JGIG) is a private charitable company limited by guarantee. The directors of the charitable company are its Trustees for the purpose of charity law. None of the Trustees has any beneficial interest in the company. Members of the company (who are also the trustees) guarantee to contribute £1 in the event of a winding up.

The following note was filed with Companies House: On 6[th] November 2022, it was agreed by majority of the trustees that the Jane Goodall Institute Global will be making some changes to the governance structure over the next twelve months, commencing on 6[th] November 2022. During this period of time, it was also approved due to the nature of the implementation, for the chairperson (Tanya Perez Echeverria) to be allocated a Co-chair (Robert Muller) during the transition period until the new structure is firmly established. There is no need at present to amend the Memorandum of Association of Jane Goodall Institute Global; this is to be completed once the new structure is finalised.

OBJECTIVES, ACTIVITIES, ACHIEVEMENTS AND PERFORMANCE

The objects of the charity are for the public benefit:

  1. To advance education for the public benefit of supporting study and research into wildlife and into conservation of wildlife in any part of the world and the dissemination to the public of the result of such study and research;

  2. To promote the efficiency and effectiveness of the voluntary sector including by encouraging and supporting innovation and providing training, services and support; and

  3. To advance any charitable objects which are regarded as exclusively charitable under the law of England and Wales as the trustees from time to time decide.

In fulfilment of the objectives of the charity, it is the policy of the charity to undertake a range of charitable activities. The principal areas of charitable work are set out below:

Achievements made in this year include:

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JANE GOODALL INSTITUTE, GLOBAL

TRUSTEES’ ANNUAL REPORT (continued)

FOR THE YEAR ENDED 30 JUNE 2023

OBJECTIVES, ACTIVITIES, ACHIEVEMENTS AND PERFORMANCE (continued)

FINANCIAL REVIEW

The charity’s income for the year was £472,872 (2022: £262,570) representing another substantial increase from the previous year. Membership dues remain mostly constant whilst the donations from the partnership with Sinking Ship Entertainment continued, and new restricted funds were received for DP World Partnership – Roots & Shoots and a few others, to meet staff costs. Expenditure was £495,518 (2022: £289,140) consisting mainly of wages and salaries, disbursement of the restricted fund receipts and the costs of running the office. This resulted in a deficit in the year of £22,646 (2022: £26,570 deficit).

Reserves Policy

The balance of the General Unrestricted Fund at the year-end was £15,039 (2022: £67,727). Restricted Fund balances at the year-end was £66,855. Given the ongoing uncertainties globally, JGIG plans to maintain free reserves (unrestricted funds not tied up in fixed assets or designated) that will meet six months of current fixed expenses. Fixed expenses include but are not limited to salaries; other employee benefits; rent; insurances; accounting fees; committed liabilities under contract. This currently stands at approximately £80,000 - £100,000 with the level of free reserves at £15,039 (2022: £67,727). The trustees will continue working to put in place measures to attain and maintain the desired level of reserves.

Investment Policy

All funds, in excess of current operating requirements, are to be invested in short term bank or government instruments (treasury bills, treasury notes, guaranteed investment certificates, certificates of deposit, bankers’ acceptances). The term of these instruments is not to exceed 360 days.

All uninvested funds are lodged in a bank account or an account in another regulated financial institution (e. g. Building Society or Trust Company).

This policy will be revised to account for any longer term funds that may be acquired through bequests and are in excess of the required General Reserve Fund.

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JANE GOODALL INSTITUTE, GLOBAL

TRUSTEES’ ANNUAL REPORT (continued)

FOR THE YEAR ENDED 30 JUNE 2023

FUTURE PLANS

Future plans of JGIG include the following:

STRUCTURE, GOVERNANCE AND MANAGEMENT

Jane Goodall Institute, Global is an international organization.

The Trustees are kept informed on charity sector issues by professional advisors and other resources provided by our accountants and legal advisors.

The charity is governed by Memorandum and Articles of Association dated 22 June 2012 and was registered as a company limited by guarantee on 28 June 2012. It was also registered as a UK charity with the Charity Commission on 7 August 2013.

Organisation

The Charity, by the date of this report, has six Trustees. The power of appointing new Trustees rests with the present and retiring Trustees together.

A third of all trustees shall retire at an appointed annual meeting where the financial statements are approved. Trustees can be reappointed and can be in office for a maximum of three consecutive terms; each term being a period of three years.

Management

The day to day running of the charity is delegated to Erika Helms, the appointed Global Manager.

Risk Review

The Trustees have undertaken a risk review to identify major risks to which the charity is exposed, in particular, those related to the operations and finances of the Charity and the Trustees are satisfied that systems are in place to mitigate the Charity’s exposure to the major risks. The Trustees will continue to review major risks on an annual basis.

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JANE GOODALL INSTITUTE, GLOBAL

TRUSTEES’ ANNUAL REPORT (continued)

FOR THE YEAR ENDED 30 JUNE 2023

Public Benefit

In setting the charity’s objectives, the trustees have given due consideration to the Charity Commission’s guidance on Public Benefit. The Objectives, Activities, Achievements and Performance section below reflect how the charity fulfils this obligation.

Connected charities

JGIG acts as a focal point for all Jane Goodall Institute (JGI) charities around the world. Whilst each of the charities are independent, JGIG owns the trademarks and intellectual property and grants each of the country offices the rights to use those through signing the JGI Global Charter Agreement. The offices then become “members” of JGIG and are required to submit governance and audit information to JGIG. Although the members have no formal obligation to JGIG, most make a voluntary contribution towards the administration of the charity. The number of related charities and their location are:

Africa - 7 Asia/Oceania – 10 Europe – 13 North America – 2 South America - 2

STATEMENT OF TRUSTEE’S RESPONSIBILITIES

The trustees (who are also directors of Jane Goodall Institute, Global for the purposes of company law) are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable for that year. In preparing these financial statements, the trustees are required to:

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company’s transactions and disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by the Trustees on 25 March 2024 and signed on their behalf by:

Robert Muller Trustee

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INDEPENDENT EXAMINER’S REPORT

TO THE TRUSTEES’ OF JANE GOODALL INSTITUTE, GLOBAL

I report to the charity trustees on my examination of the accounts of the charitable company for the year ended 30 June 2023.

Responsibilities and basis of report

As the charity’s trustees of the charitable company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of the charitable company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner's statement

Since the charitable company’s gross income exceeded £250,000, your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. 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

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].

I have no concerns 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.

Olayinka Tomori ACA DChA

25 March 2024

Longmeade Consult Ltd Regus House Victory Way, Admiral’s Park Kent, DA2 6QD

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JANE GOODALL INSTITUTE, GLOBAL

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 30 JUNE 2023

Restricted Unrestricted Total Total
Notes Funds Funds 2023 2022
Income and Endowments from: £ £ £ £
Donations - contributions from Chapters - 172,618 172,618 60,711
Other donations and legacies 3 187,827 112,427 300,254 195,167
Charitable Activities – Consultancy JGI UK - - - 6,692
----------------- ----------------- ----------------- -----------------
Total income and endowments 187,827 285,045 472,872 262,570
----------------- ----------------- ----------------- -----------------
Expenditure on:
Charitable Activity 1 157,785 337,733 495,518 289,140
----------------- ----------------- ----------------- -----------------
Total expenditure 157,785 337,733 495,518 289,140
------------------ ------------------ ------------------ ------------------
Net Income/(Expenditure) 30,042 (52,688) (22,646) (26,570)
Transfer between Funds 6 - - - -
------------------ ------------------ ------------------ ------------------
Net Movement in Funds 30,042 (52,688) (22,646) (26,570)
Reconciliation of funds:
Total fund brought forward 36,813 67,727 104,540 131,110
------------------- ------------------- ------------------- -------------------
Total funds carried forward 66,855 15,039 81,894 104,540
========== ========== ========== ==========

All amounts arise from continuing activities and there are no recognised gains or losses other than those shown above in the Statement of Financial Activities.

The comparative Statement of Financial Activities for 2022 can be found in Note 8 of these financial statements.

The accompanying notes form part of these financial statements.

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JANE GOODALL INSTITUTE, GLOBAL

Company number: 08122637

BALANCE SHEET

AS AT 30 JUNE 2023

2023 2022
Notes £ £
CURRENT ASSETS
Debtors 4 58,182 -
Cash at bank and in hand 31,355 110,416
---------------- ----------------
89,536 110,416
CURRENT LIABILITIES
CREDITORS: Amounts falling due within one year 5 (7,642) (5,876)
---------------- ----------------
NET CURRENT ASSETS 81,894 104,540
--------------- ---------------
TOTAL ASSETS 81,894 104,540
======== ========
FUNDS 6
Restricted Funds 66,855 36,812
Unrestricted Funds:
General 15,039 67,727
---------------- ----------------
81,894 104,540
========= ========

The directors consider that the company is entitled to exemption from the requirement to have an audit under the provisions of section 477 of the Companies Act 2006 ("the Act") and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Act. The directors acknowledge their responsibility for ensuring that the company keeps accounting records which comply with section 386 of the Act and for preparing financial statements which give a true and fair view of the state of affairs of the company as at 30 June 2023 and of its result for the year then ended in accordance with the requirements of sections 394 and 395 of the Act and which otherwise comply with the requirements of the Companies Act 2006 relating to the financial statements so far as applicable to the company.

The financial statements were approved by the board an authorised for issue on 25 March 2024 and signed on its behalf by:

Robert Muller Trustee

The accompanying notes form part of these financial statements.

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JANE GOODALL INSTITUTE, GLOBAL

ACCOUNTING POLICIES

FOR THE YEAR ENDED 30 JUNE 2023

The financial statements have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Second Edition effective 1 January 2019), Charities SORP FRS 102, Companies Act 2006 and with the Charities Act 2011.

The charity 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 accounting policy notes.

The trustees consider there are no material uncertainties about the Charity’s ability to continue as a going concern. In reaching this conclusion, the trustees have also considered the impact on the Covid-19 pandemic on the operation and future of the charity.

Income

All income is included in the Statement of Financial Activities when the charity is legally entitled to the income, there is probability of receipt and the amount can be quantified with reasonable accuracy.

Receipts of property, investments or other gifts in kind are included at market value.

Expenditure

Charitable expenditure consists of all expenditure relating to the objects of the Charity. All costs are directly attributable to the activities under which they have been analysed.

Support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice.

Irrecoverable VAT is included with the category of expense to which it relates.

Pension schemes

Commencing from February 2018, the charity operates a defined Contribution Pension Scheme for its employees. The pension costs charged in the financial statements represent the contribution payable by the charity during the year.

Debtors

Debtors are recognised at the settlement amount due after any discount offered. Prepayments are valued at the amount prepaid net of any discounts due.

Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Fund Accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.

Restricted funds are subjected to restrictions on their expenditure imposed by the donor. The purposes and uses of the restricted funds are set out in the notes to the accounts.

Statement of Cash Flows

The charity is exempt from the requirement to produce a Statement of Cash Flows as it qualifies as a small charity under the Charities SORP FRS 102.

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JANE GOODALL INSTITUTE, GLOBAL

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2023

1. EXPENDITURE
Staff Costs Other Donations Total Total
and Project 2023 2022
Grants
£ £ £ £ £
Charitable Activity
Conservation and education 180,352 146,044 148,674 475,070 270,980
Governance costs 17,808 2,640 - 20,448 18,160
---------------- -------------- ---------------- ---------------- ----------------
198,160 148,684 148,674 495,518 289,140
========= ======== ========= ========= =========
Donations are amounts given to individuals or organisations to host or attend conservation events.
£ £
Included in governance costs are:
Independent Examiner (excluding VAT) -
Independent examination fees 1,000 950
Accounts preparation 550 550
Other 600 -
======= =======
(YEAR ENDED 30 JUNE 2022 COMPARATIVES)
Staff Costs Other Donations Total
and Project 2022
Grants
£ £ £
Charitable Activity
Conservation and education 146,637 67,331 57,012 270,980
Governance costs 16,300 1,860 - 18,160
------------- -------------- ---------------- ----------------
162,937 69,191 57,012 289,140
========= ======== ======= =========
2. STAFF COSTS 2023 2022
£ £
Wages and salaries 179,044 146,829
Social security costs 14,967 12,443
Pension costs 4,149 3,665
---------------- ----------------
198,160 162,937
========= =========
One employee earned between £60,000 - £70,000 in the year.
The average number of employees in the year was: Number Number
Management and administration 4.0 3.0

The Global Manager constitutes the senior management of the charity. Gross total employment benefits (including employer’s National Insurance and Pension contributions) for the year were £71,232 (2022: £65,202).

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JANE GOODALL INSTITUTE, GLOBAL

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2023

3. TRANSACTIONS WITH TRUSTEES

No trustee received any remuneration in the year, either for their work as trustees or for providing other services (2022: none). No travel expenses or other expenses were reimbursed to any trustee (2022: None).

No trustee made donations to the charity during the year (2022: two trustees donated £50,688).

4. DEBTORS 2023 2022
£ £
Accrued income 58,182 -
------------- -------------
58,182 -
======= ========
5. CREDITORS: Amounts falling due within one year 2023 2022
£ £
Other taxes and social security 4,187 3,365
Other creditors 875 771
Accruals 2,580 1,740
------------- -------------
7,642 5,876
======= =======
. ANALYSIS OF MOVEMENT IN FUNDS
Balance at Balance at
1 July 2022 Income Expenditure Transfers 30 June 2023
£ £ £ £ £
Restricted Funds:
Templeton R&S Awards donation - 9,110 (9,110) - -
DP World Partnership – Roots & Shoots 36,813 68,750 (46,219) - 59,344
Burundi Chimpanzee Welfare Fund - 28,000 (28,000) - -
Roots & Shoots country programmes - 81,967 (74,456) - 7,511
support
----------------- --------------- --------------- ------------- -----------------
Total Restricted Funds 36,813 187,827 (157,785) - 66,855
Unrestricted Funds
General Funds 67,727 285,045 (337,733) - 15,039
----------------- ---------------- ----------------- ------------ -----------------
TOTAL FUNDS 104,540 472,872 (495,518) - 81,894
======== ========= ========= ======= =========

6. ANALYSIS OF MOVEMENT IN FUNDS

The DP World Partnership – Roots & Shoots Fund represents donations from Jane Goodall Institute United Kingdom to facilitate new Roots & Shoots global resources on the marine ecosystem and to support the running and development of new Roots & Shoots programmes globally.

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JANE GOODALL INSTITUTE, GLOBAL

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2023

6. ANALYSIS OF MOVEMENT IN FUNDS (continued)

Burundi Chimpanzee Welfare Fund - There has been increased support to two projects in Burundi – Tree-planting for degraded landscapes and supporting the care and welfare of captive chimpanzees in the main zoo in the capital city. Changedrivers has funded JGIG to work with our key partner in Burundi for tree-planting; and the Jane Goodall Institute Australia has been raising funding for captive chimpanzee welfare, and JGIG has provided liaison with our key partner in Burundi.

Roots & Shoots Country programmes support - JGIG supports the offices in our network by providing small amounts of funding pass throughs when requested. JGIG has also provided facilitation for the Jane Goodall Institute Canada’s support for the Chimp Eden Sanctuary managed by the Jane Goodall Institute South Africa; and there was also funding support from the King Baudouin Foundation to the Hui Tong Group to work with the Roots & Shoots Beijing Office, to support growth of the Roots & Shoots programme in Beijing.

The transfer represents minor additional expenses on restricted funds which have been written out to unrestricted funds.

2022 Comparative Balance at Balance at
1 July 2021 Income Expenditure Transfers 30 June 2022
£ £ £ £ £
Restricted Funds:
Templeton Prize donation - 45,286 (45,286) - -
DP World Partnership – Roots & Shoots - 68,750 (31,937) - 36,813
Burundi Chimpanzee Welfare Fund - 10,680 (10,689) 9 -
----------------- --------------- --------------- ------------- -----------------
Total Restricted Funds - 124,716 (87,912) 9 36,813
Unrestricted Funds
General Funds 131,110 137,854 (201,228) (9) 67,727
---------------- ---------------- ----------------- ------------ -----------------
TOTAL FUNDS 131,110 262,570 (289,140) - 104,540
======== ========= ========= ======= =========

7. ALLOCATION OF NET ASSETS BETWEEN FUNDS

Restricted Unrestricted Total
Funds Funds 2022
£ £ £
Current assets 66,855 22,681 89,536
Current liabilities - (7,642) (7,642)
-------------- -------------- --------------
Total funds 66,855 15,039 81,894
======== ======== ========

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JANE GOODALL INSTITUTE, GLOBAL

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2023

8. COMPARATIVE STATEMENT OF FINANCIAL ACTIVITIES (2022)

Restricted Unrestricted Total
Funds Funds 2022
Income and Endowments from: £ £ £
Donations - contributions from Chapters - 60,711 60,711
Other donations and legacies 124,716 70,451 195,167
Government grants – Furlough Scheme - -
Charitable Activities – Consultancy JGI UK - 6,692 6,692
----------------- ----------------- -----------------
Total income and endowments 124,716 137,854 262,570
----------------- ----------------- -----------------
Expenditure on:
Charitable Activity 87,912 201,228 289,140
----------------- ----------------- -----------------
Total expenditure 87,912 201,228 289,140
------------------ ------------------ ------------------
Net Income/(Expenditure) 36,804 (63,374) (26,570)
Transfer between Funds 9 (9) -
------------------ ------------------ ------------------
Net Movement in Funds 36,813 (63,383) (26,570)
Reconciliation of funds:
Total fund brought forward - 131,110 131,110
------------------- ------------------- -------------------
Total funds carried forward 36,813 67,727 104,540
========== ========== ==========

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