## **ANNUAL REPORT AND FINANCIAL STATEMENTS**
## **FOR THE YEAR ENDED 31 MAY 2024**
## **SERBIA'S FORGOTTEN PAWS**
## **CHARITY REGISTRATION NUMBER 1156501**
Independent Examiners Ltd The Grain Store Hills Barn Appledram Lane South Chichester PO20 7EG
## **SERBIA'S FORGOTTEN PAWS**
## **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2024**
||**Page**|
|---|---|
|**Legal and Administrative Information**|3|
|**Trustees' Report**|4 to 6|
|**Independent Examiner's Report on the Accounts**|7|
|**Statement of Financial Activities**|8|
|**Balance Sheet**|9|
|**Notes to the Accounts**|10 to 15|
## **SERBIA'S FORGOTTEN PAWS**
## **LEGAL AND ADMINISTRATIVE INFORMATION**
**CHARITY NUMBER**
1156501
**WORKING NAMES** SFP **START OF FINANCIAL YEAR** 07 April 2023
## **END OF FINANCIAL YEAR**
31 May 2024
The charity changed their accounting system to Sage and used the opportunity to change their financial year end from 6th April 2024 to 31st May 2024.
## **TRUSTEES AT 31 MAY 2024**
Maria Foskett (Chair) Jessica Rogers Sabrina Lotz Gillian Fenge Jovana Ivastanin
The existing trustees appoint any new trustees following the provisions laid out in the Charity's governing instrument.
**LEGAL STATUS** Unincorporated Charity
**GOVERNING INSTRUMENT**
Constitution adopted 16th October 2013 as amended on 4th March 2014.
## **OBJECTS**
1. To Relieve The Suffering Of Stray Dogs And Feral Cats In Need Of Care And Attention In Serbia And, In Particular, To Support The Maintenance Of Rescue Homes Or Other Facilities For The Reception, Care And Treatment Of Such Animals In The Hope Of Finding Them Permanent Homes Either In Serbia Or Elsewhere In The World As The Trustees See Fit.
2. To Preserve Public Health And To Protect The Public From Nuisance And Distress Primarily By Promoting The Responsible Management Of Domestic, Stray And Feral Dogs And Cats Through Neutering In Such Ways And In Such Parts Of Serbia Or The World As The Trustees From Time To Time May Think Fit.
## **CORRESPONDENCE ADDRESS**
30 Herbs End Fanrborough GU14 9YD
## **PRIMARY BANKERS**
TSB Bank Plc
## **INDEPENDENT EXAMINER**
Donna Leppitt Independent Examiners Ltd The Grain Store Hills Barn Appledram Lane South Chichester PO20 7EG
3
## **SERBIA'S FORGOTTEN PAWS**
## **TRUSTEES' REPORT FOR THE YEAR ENDED 31 MAY 2024**
The Council of Trustees is pleased to present the annual report and financial statements of Serbia’s Forgotten Paws for the year ending 31st May 2024. The financial statements comply with the Charities Act 2022, the Companies Act 2006, the Memorandum and Articles of Association, and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) effective 1 January 2015.
## **Introduction and Executive Summary**
Serbia’s Forgotten Paws (SFP) aims to relieve the suffering of animals in Serbia in need of care and attention. In particular, to support the maintenance of rescue homes or other facilities for the reception, care and treatment of such animals in the hope of finding them permanent homes either in Serbia, or elsewhere in the world as the trustees see fit.
Whilst a small charity in the grand scheme of things, the passion and determination of those involved in the charity is impressive and to be applauded. The impact of Covid and Brexit continues to cause issues for the charity. Fundraising has also been impacted by changes in algorithms and donation capabilities of social media platforms, which have previously been the main source of income. There was a dip in donations in September, and again at the start of the calendar year from January to March. The most successful period for donations was October, through to December. Donations total £200,972.84, a decrease of 24% from prior year. Fostering has encountered several problems with the number of fosterers in the UK dropping, and the cost of paying for those in Serbia increasing.
## **The Accounts**
Income to the charity is still challenging via platforms such as Facebook and Instagram. They apparently altered their algorithms and the charity posts do not have as much reach as experienced previously. There have also been a number of issues with capturing donations via Facebook which has impacted the charity’s donations considerably. Receiving donations via JustGiving ensures the charity benefits from the GiftAid rebates where applicable. Donations are received in various currencies from supporters worldwide which in turn requires careful tracking of finances and exchange rates – this has involved quite a bit of work with the accounting service to bring clarity, but the Trustees are comfortable that spending has been entirely in line with the charity’s objectives. The charity have trialled various accounting tools - due to the different currencies and platforms used, they have proved difficult to implement however the Sage platform has now been implemented successfully with forward-looking accounts and receipts in good order.
Of the total income of £205,543, £159,237 was spent in Serbia in support of the charity’s aims of feeding, vetting, rehoming and improving the conditions for the animals. The expenditure in the UK (£56,034) was spent on transport, balance on vet bills, fostering, fundraising investment and expenses.
## **Reserves Policy**
Reserve funds are held for any instances of emergency rescue needs, or unexpected vet bills - it enables the charity to ensure there is a buffer for these situations or to cover any shortfall in fundraising activities.
## **Constitution**
There are no proposed amendments to the constitution at present.
## **Membership**
Membership status is still small and has decreased. As part of the constitution members are required. This is an area to be discussed further by Trustees to explore whether further efforts are needed to increase membership.
## **Trustees**
No change to the number of Trustees at present.
4
## **SERBIA'S FORGOTTEN PAWS**
## **TRUSTEES' REPORT (continued) FOR THE YEAR ENDED 31 MAY 2024**
## **Summary**
The charity have had another successful year providing support for the care of dogs who have enjoyed a much better quality of life than they would have been able to expect without Serbia’s Forgotten Paws’ interventions. SFP’s objectives and constitution focus on relieving the suffering of animals in Serbia, not just dogs, but cats, horses and even pigs – all of whom are supported via feeding, catch-neuter-release schemes, support of shelters, fostering for the neediest and provision of medical care.
Supporters and volunteers always have the best interests of the animals and charity at heart and do their best to support SFP in any way possible. The commitment and dedication from the volunteers who run the charity is amazing, considering they do this alongside their full-time jobs and busy personal lives. I’m still incredibly proud to be part of this charity and would like to recognize the incredible dedication of our volunteer team and difference they have made.
5
## **SERBIA'S FORGOTTEN PAWS**
## **TRUSTEES' REPORT (continued) FOR THE YEAR ENDED 31 MAY 2024**
## **Trustees' Responsibilities**
The Charities Act 2022 requires the trustees to prepare financial statements for each financial year which presents a true and fair view of the state of affairs of the Charity and of the surplus of the Charity for that period. In preparing those financial statements the trustees are required to:
**i)** Select suitable accounting policies and apply them consistently
**ii)** Make judgements and estimates that are reasonable and prudent
**iii)** Prepare financial statements on the going concern basis unless it is inappropriate to presume that the trust will continue in existence.
The Trustees are responsible for keeping proper accounting records, which disclose with reasonable accuracy at any time the financial position of the Charity. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
I approve the attached statement of financial activities and balance sheet and confirm that I have made available all information necessary for its preparation.
Approved by the Trustees on… 15.09.25 .....................................
Signed on their behalf by Trustee …..............................
Printed Name: Maria Foskett
6
## **SERBIA'S FORGOTTEN PAWS**
## **INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS FOR THE YEAR ENDED 31 MAY 2024**
I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 May 2024 which are set out on pages 8 to 14.
## **Respective responsibilities of trustees and examiner**
The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2022 (the Charities Act) and that an independent examination is needed.
It is my responsibility to:
- examine the accounts under section 145 of the 2022 Charities Act,
- to follow the procedures laid down in the general Directions given by the Charity Commission (under section
- **·** 145(5)(b) of the Charities Act, and
- to state whether particular matters have come to my attention.
## **Basis of independent examiner’s statement**
My examination was carried out in accordance with general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given 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 examiner's statement**
In connection with my examination, no matter has come to my attention
1. which gives me reasonable cause to believe that in, any material respect, the requirements:
- to keep accounting records in accordance with section 130 of the Charities Act; and to prepare accounts which accord with the accounting records and comply with the accounting requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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
-
have not been met; or
2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts
to be reached.
Donna Leppitt Independent Examiners Ltd The Grain Store Hills Barn Appledram Lane South Chichester PO20 7EG
Date: 24th September 2025
7
## **SERBIA'S FORGOTTEN PAWS**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MAY 2024**
|**Notes**
**INCOMING RESOURCES**
Donations & Legacies
**3a**
Charitable Activities
**3b**
Other Income
**3c**
**TOTAL INCOMING RESOURCES**
**PAYMENTS**
Costs of Charitable Activities
**4**
**NET INCOMING/(OUTGOING) RESOURCES**
Balances Brought Forward
**BALANCES CARRIED FORWARD**
**TRANSFERS BETWEEN FUNDS**
**RESOURCES EXPENDED**
**NET MOVEMENT IN FUNDS**
**RECONCILIATION OF FUNDS:**|Unrestricted
Restricted
**Total**
**Total**
Funds
Funds
**2023/24**
**2022/23**
£
£
**£**
**£**
138,315
-
138,315
196,974
106,899
-
106,899
-
96
-
96
-|
|---|---|
||**245,309**
**-**
**245,309**
**196,974**|
||268,021
-
268,021
199,862|
||**268,021**
**-**
**268,021**
**199,862**|
|||
||**(22,712)**
**-**
**(22,712)**
**(2,888)**
-
-
-
-|
||**(22,712)**
**-**
**(22,712)**
**(2,888)**|
||31,919
-
31,919
34,806
-
-
-|
||**9,207**
**-**
**9,207**
**31,919**|
Movements on all reserves and all recognised gains and losses are shown above. All the organisation's operations are classed as continuing.
The notes form part of these financial statements, found on pages:-
10 to 15
8
## **SERBIA'S FORGOTTEN PAWS**
## **BALANCE SHEET AS AT 31 MAY 2024**
|||Unrestricted|Restricted||**Total**|**Total**|
|---|---|---|---|---|---|---|
|||Fund|Fund||**31-May-24**|**06-Apr-23**|
|||£|£||**£**|**£**|
|**Assets**|Notes||||||
|Tangible Assets|**2**|-||-|-|-|
|**Current Assets**|||||||
|Debtors & Prepayments|**8**|805||-|805|313|
|Cash at bank and in hand|**7**|13,074||-|13,074|34,846|
|**Total Current Assets**||**13,879**||**-**|**13,879**|**35,159**|
|**Creditors:**amounts falling due|**9**|4,673||-|4,673|3,240|
|within one year|||||||
|**NET CURRENT ASSETS**||9,207||-|9,207|31,919|
|**TOTAL ASSETS**less current liabilities||**9,207**||**-**|**9,207**|**31,919**|
|**Creditors:**amounts falling due in more|**10**|-||-|-|-|
|than one year|||||||
|**NET ASSETS**||**9,207**||**-**|**9,207**|**31,919**|
|**FUNDS OF THE CHARITY**|||||||
|General Funds||9,207||-|9,207|31,919|
|Restricted funds|**5**|-||-|-|-|
|**TOTAL FUNDS**||**9,207**||**-**|**9,207**|**31,919**|
The financial statements were approved, authorised and signed on their behalf by:
Approved by the Trustees on … 15.09.25 .................................... Mariw toskett Signed on their behalf by Trustee …..............................
Print Name: Maria Foskett …..............................
9
## **SERBIA'S FORGOTTEN PAWS**
## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MAY 2024**
## **1. ACCOUNTING POLICIES**
The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the year.
## **Basis of preparation:**
The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2015) - (Charities SORP - FRS102) and the Charities Act 2022.
The Charity meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost unless otherwise stated in the relevant accounting policy notes.
## **Assessment of Going Concern**
Preparation of the accounts is on a going concern basis. The trustees consider that there are no material uncertainties about the Charity's ability to continue as a going concern.
## **Recognition of Incoming Resources**
These are included in the Statement of Financial Activities (SOFA) when:
- the charity becomes entitled to the resources;
- the trustees are virtually certain they will receive the resources; and
- the monetary value can be measured with sufficient reliability.
## **Incoming Resources with Related expenditure**
Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resources and related expenditure are reported gross in the SOFA.
## **Grants and Donations**
Grants and donations are only included in the SOFA when the charity has unconditional entitlement to the resources.
## **Tax Reclaims on Donations and Gifts**
Incoming resources from tax reclaims are included in the SOFA at the same time as the tax reclaim is received.
## **Contractual Income and Performance Related Grants**
This is only included in the SOFA once the related goods or services has been delivered.
## **Gifts in Kind**
Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised. Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or distributed by the charity. Gifts in kind for use by the charity are included in the SOFA as income receivable.
## **Volunteer Help**
The value of any voluntary help received is not included in the accounts and is described in the Trustees' Report.
## **Donated Services and Facilities**
These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material. The value placed on these resources is the estimated value to the charity of the service or facility received.
## **Foreign Currency**
Where sums received or paid in a foreign currency have been included in income or expenditure, those sums have been translated into sterling at the exchange rate used by the banking institution at the time of transaction. Foreign currency assets held (for example foreign currencies held at PayPal) are translated into sterling using the applicable spot exchange rate at the end of the reporting period.
This page does not form part of the statutory financial statements
10
## **SERBIA'S FORGOTTEN PAWS**
## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MAY 2024**
## **1. ACCOUNTING POLICIES (continued) Expenditure and Liabilities**
## **Liability Recognition**
Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.
## **Governance Costs**
Include costs of the preparation and examination of statutory accounts, the costs of the trustees meetings and cost of any legal advise to trustees on governance or constitutional matters.
## **Fund Accounting**
Funds held by the charity are either:
- ・ **Unrestricted funds**
- These are funds which can be used in accordance with the charity's objectives, at the discretion of the trustees.
- ・ **Restricted funds**
These are funds that can only be used for particular restricted purposes within the objects of the charity.
- ・
## **Designated funds**
- These funds are funds set aside by the trustees out of unrestricted general funds for specific purposes or projects.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
## **Fixed Assets**
Fixed Assets are capitalised if they can be used for more than one year and cost at least £1,500. They are valued at cost or, if gifted, at the value to the charity on receipt.
## **Depreciation Expense**
Depreciation is calculated at a rate to write off the cost of tangible fixed assets over their estimated useful lives. The rates applied are as follows:
Equipment 33%
There has been no change to the accounting polices (Variation rules and methods of accounting) since last year.
## **2. TANGIBLE FIXED ASSETS**
The Charity held no fixed assets investments during this or the previous financial period.
This page does not form part of the statutory financial statements
11
## **SERBIA'S FORGOTTEN PAWS**
## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MAY 2024**
## **3. INCOMING RESOURCES**
|**3. INCOMING RESOURCES**||
|---|---|
|Note
**b) Incoming from Charitable Activities**
**c) Other Income**
**a) Donations & Legacies**
Donations, Gifts, Sponsorship and
Adoption
Refunds
Sales-Products
Sales-Services
Other income
Realised loss on Foreign Exchange|Unrestricted
Restricted
**Total**
**Total**
Funds
Funds
**2023/24**
**2022/23**
£
£
**£**
**£**
138,005
-
138,005
196,974
310
-
310
-|
||**138,315**
**-**
**138,315**
**196,974**|
||91,262
-
91,262
-
53
-
53
-
15,583
-
15,583
-|
||**106,899**
**-**
**106,899**
**-**|
||96
-
96
-|
||**96**
**-**
**96**
**-**|
This page does not form part of the statutory financial statements
12
## **SERBIA'S FORGOTTEN PAWS**
## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MAY 2024**
## **4. RESOURCES EXPENDED**
|Note
Fostering
Horses
Other Direct Expenses
Printing, Postage and Stationery
Raffle and event items
**Charitable Activities**
Direct expenses:-
Cost of Sales-Goods
Animal Transportation Fees
Bank Charges & interest
Boarding, Shelter and Food Costs
Bank charges
Postage and Carriage
**Governance costs:-**
Independent Examiner's Fees
Legal & Professional fees
Suppliers via paypal:-
Computer
Dog boarding, food, shelter
Fees
Foster
Foster and Food
Horses
Printing and Postage
Raffle prizes, events
Shelter and food
Transport
Sundry expenses
Vet
Refunds
Rescue Activities
Sundry and Miscellaneous Expenses
Veterinary Fees
Computer and Software Costs
Fees
Fraudalent Payment|Unrestricted
Restricted
**Total**
**Total**
Funds
Funds
**2023/24**
**2022/23**
£
£
**£**
**£**
92,959
-
92,959
-
6,236
-
6,236
29,041
-
-
-
-
30,385
-
30,385
59,232
501
-
501
184
2,876
-
2,876
-
222
-
222
116
182
-
182
44,618
8,004
-
8,004
7,110
-
-
-
-
22
-
22
-
613
-
613
2,816
-
-
-
224
198
-
198
16,587
720
-
720
1,719
11,404
-
11,404
35,165
-
-
-
21
9
-
9
-
38,711
-
38,711
-
0
-
0
-
18,495
-
18,495
-
27,178
-
27,178
-
6,703
-
6,703
-
452
-
452
-
1,141
-
1,141
-
5,087
-
5,087
-
2,655
-
2,655
-
8,636
-
8,636
-
-
-
-
1,276
1,830
-
1,830
1,740
1,762
-
1,762
-
1,038
-
1,038
15|
|---|---|
||**268,021**
**-**
**268,021**
**199,862**|
This page does not form part of the statutory financial statements
13
## **SERBIA'S FORGOTTEN PAWS**
## **NOTES TO THE ACCOUNTS (continued) FOR THE YEAR ENDED 31 MAY 2024**
## **5. RESTRICTED FUNDS**
The Charity held no Restricted Funds during this or the previous financial period.
## **6. INVESTMENTS**
The Charity held no investment assets during this or the previous financial period.
## **7. CASH AT BANK AND IN HAND**
|**7. CASH AT BANK AND IN HAND**|||||
|---|---|---|---|---|
||Unrestricted
Restricted||**Total**|**Total**|
||Funds
Funds||**31-May-24**|**06-Apr-23**|
||£
£||**£**|**£**|
|TSB Current Account|4,384|-|4,384|34,136|
|PayPal Account GBP|8,690|-|8,690|549|
|PayPal Account CAD|-|-|-|4|
|PayPal Account USD|-|-|-|0|
|PayPal Account AUD|-|-|-|9|
|PayPal Account EURO|-|-|-|148|
||**13,074**|**-**|**13,074**|**34,846**|
|**8. DEBTORS AND PREPAYMENTS**|||||
||Unrestricted
Restricted||**Total**|**Total**|
||Funds
Funds||**31-May-24**|**06-Apr-23**|
||£
£||**£**|**£**|
|Trade debtors|493|-|493|-|
|Bank Error (to be refunded)|313|-|313|313|
||**805**|**-**|**805**|**313**|
|**9. CREDITORS AND ACCRUALS AMOUNTS FALLING DUE WITHIN ONE YEAR**|||||
||Unrestricted
Restricted||**Total**|**Total**|
||Funds
Funds||**31-May-24**|**06-Apr-23**|
||£
£||**£**|**£**|
|Trade Creditors|1,103|-|1,103|-|
|Independent Examiner's Fee 2022|-|-|-|1,500|
|Independent Examiner's Fee 2023|1,740|-|1,740|1,740|
|Independent Examiner's Fee 2024|1,830|-|1,830|-|
||**4,673**|**-**|**4,673**|**3,240**|
This page does not form part of the statutory financial statements
14
## **SERBIA'S FORGOTTEN PAWS**
## **NOTES TO THE ACCOUNTS (continued) FOR THE YEAR ENDED 31 MAY 2024**
## **10. CREDITORS AND ACCRUALS AMOUNTS FALLING DUE IN MORE THAN ONE YEAR**
The Charity held no long term liabilities during this or the previous financial period.
## **11. ANALYSIS OF STAFF COSTS, TRUSTEE REMUNERATION AND EXPENSES AND THE COST OF KEY MANAGEMENT PERSONNEL**
The charity has no direct employees in the UK or Serbia. However in Serbia the charity contributes towards expenses for workers at the pound and shelter to enable them to get to the shelter i.e. taxis (as there is no public transport anywhere near the shelter) The Trustees confirm that these contributions are all small denominations and not of a material amount when considered in aggregate.
## **12. PAYMENTS TO TRUSTEES AND RELATED PARTY TRANSACTIONS**
No payments were made to trustees or any persons connected with them during this financial period. No material transaction took place between the organisation and a trustee or any person connected with them.
(2022/23- None)
## **13. ANALYSIS OF NET ASSETS BETWEEN FUNDS**
|Tangible Fixed Assets
Net Current Assets
Long Term Liabilities
**TOTAL FUNDS**|Unrestricted
Restricted
**Total**
**Total**
Funds
Funds
**31-May-24**
**06-Apr-23**
£
£
**£**
**£**
-
-
-
-
9,207
-
9,207
31,919
-
-
-
-|
|---|---|
||9,207
-
9,207
31,919|
## **14. RISK ASSESSMENT**
The Trustees actively review the major risks which the charity faces on a regular basis and believe that maintaining the free reserves stated combined with the annual review of the controls over key financial systems carried out on an annual basis will provide sufficient resources in the event of adverse conditions. The Trustees have also examined other operational and business risks which they face and confirm that they have established systems to mitigate the significant risks.
## **15. RESERVES POLICY**
The Trustees have considered the level of reserves they wish to retain, appropriate to the charity's needs. This is based on the charity's size and the level of financial commitments held. The Trustees aim to ensure the charity will be able to continue to fulfil its charitable objectives even if there is a temporary shortfall in income or unexpected expenditure. The trustees will endeavour not to set aside funds unnecessarily.
## **16. PUBLIC BENEFIT**
The Charity acknowledges its requirement to demonstrate clearly that it must have charitable purposes or ‘aims’ that are for the public benefit. Details of how the charity has achieved this are provided in the Trustees report. The Trustees confirm that they have paid due regard to the Charity Commission guidance on public benefit before deciding what activities the charity should undertake.
## **17. POST BALANCE SHEET EVENTS**
There are no post balance sheet events which require disclosure, and no information of which the Independent Examiner is unaware.
This page does not form part of the statutory financial statements
15