Registered Charity Number: 1159083 The Sheffield Firth Almshouses ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS For the year ended 31 December 2025
The Sheffield Firth Almshouses Contents Contents Page Legal and administrative information Trustees, annual report Independent examiner's report Statement of financial activities Balance sheet Notes to the accounts 10-16
The Sheffield Firth Almshouses Legal and administrative information for the year ended 31 December 2025 Full name The Sheffield Firth Almshouses Other names by which the charity is known The Firth Almshouses Firth's Homes Charity number 1159083 Trustees Louise Shield John Gaunt Alan Card Richard Lomas Patricia Nollent Barbara Doyle Jane Holmes Catherine Bailey Graeme Beck David Lake Chair & Governance Group Governance Group Governance Group Estate Group Housing Allocation Group Health, Safety and Welfare Group Housing Allocation Group Health, Safety and Welfare Group Estate Group Governance Group (Appointed l May 2025) Principal address No l Firth Home5 Nethergreen Road Sheffield SII 7EG Accountants Seven Hills Accountants Limited 57 Burton Street Sheffield S6 2HH
The Sheffield Firth Almshouses Trustees, annual report For the year ended 31 December 2025 The trustees submit their annual report and the financial statements for the year ended 31 December 2025. The financial statements comply with the Charities Act 2011, the governing document and the 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 1021 issued in Ottober 2019. Structure Governance & Management The organisation was registered as a Charitable Incorporated Organisation ICIOI with the Charity Commission on 5 November 2014 with charity number 1159083. It is governed by its Constitution. The charity was originally founded in July 1869. Previously the organisation was governed under a Trust Deed dated 9 July 1869 as amended by the Charity Commission Scheme dated 27 November 2007, charity number 219116. The full Board of Trustees meets quarterly to plan and review the function of the charity. Trustees review and modify as necessary the controls and structure of the organisation, which includes four operational sub-groups (see above). The Chair is elected every January in accordance with the constitution. The Trust employs a salaried Clerk and a Resident Warden through competitive recruitment and their wage is reviewed at the Annual Budget Planning meeting. The Governance committee continue to review and update the Firth Homes. policies and procedures to ensure the effective running of the charity Objerts and activities of the charity The charitable objects are: a} To provide housing accommodation for men and women, resident in Sheffield who are over 60 vears and are in need, hardship or distress- and b) such other charitable purposes for the benefit of the residents as the trustees decide. This charity owns an estate of sheltered accommodation for elderly people who are able to live independently. The Almshouse Trust was founded in 1869. In 1970 the homes were rebuilt with twenty eight flats and four bungalows. The Trust aims to provide its residents with a secure, comfortable and happy environment. Facilities on the estate include a laundry and community hall. The morale of residents is also important to the Trustees and therefore a range of social activities are organised and encouraged. Firth Homes is popular and has a good reputation. In shaping our objectives for the year and planning our activities, the trustees have considered the Charity Commission's guidance on public benefit, including the guidance 'public benefit.. running a charity IPB21' and the additional guidance on fee charging. The priority for Trustees is to manage available resources to achieve its charitable objectives in the most cost-efficient manner whilst ensuring that there may be sufficient provision to meet future challenges.
The Sheffield Firth Almshouses Trustees, annual report (continued) For the year ended 31 December 2025 Summary of the main activitie5 and achievements during the year The Community Hall is used regularly by the residents for social meetings such as weekly coffee mornings. bingo. cards and art club. Special events in 2025 have included Halloween and bonfire night parties and the residents Christmas party. Organised resident trips have included a coach trip to Skipton. The Resident Warden is on site to respond immediately to all the security, maintenance and health issues that arise. The Warden is notified of all emergencies (health alerts and fire alarms) many of which are outside normal working hours. New digitally compatible careline equipment was installed in the residents homes in 2025 to replace the existing analogue equipment. The overall occupancy rate for the year was 98%. There was a total of thirty seven vacant weeks across four properties in 2025. Of the four homes which were vacated. three residents moved internally to ground floor accommodation and one resident moved into residential care. The vacated homes have undergone refurbishment and two of the homes were re-occupied by two new residents. At the year-end thirty two homes were occupied by thirty three residents (there is one couple). There are 25 female and 8 male residents, the mean average age of residents is 79 years. The time and cost of supporting residents to live independently in the context of increasing regulation is a challenge as support reduces due to austerity within the local authority and community. The Trustees acknowledge the assistan provided by the National Almshouse Association through guidance and training at a local level and with lobbying at a national level aimed at sustaining the future of the charitable almshouse movement. The majority of income comes from the maintenance charge paid by residents on a monthly basis, all income is held in a cash account with a bank approved by Trustees and guaranteed by the Financial Services Compensations Scheme. An instant aCsS savings account was opened in 2024 so that some interest could be earned on the free reserves held. Trustees decided to increase the maintenance contribution for 2026 by 3%1£461pcm for an upgraded property and £414pcm for a non-upgraded property). To pay for the ongoing maintenance and upgrade of the estate, income is derived from the investments in funds designed for members of the National Almshouse Association. Regular monthly investments of £l(X)O continue to be made into the investments. The investments remain adequate and overall perform to the Trustees satisfattion. The Trustees continue to monitor the financial situation closely and consider The Sheffield Firth Almshouses to be financially resilient due to the adequate investments held in reserve and the surplus income which continues to be generated from the Weekly Maintenance payments from the residents.
The Sheffield Firth Almshouses Trustees, annual report (continued) For the year ended 31 December 2025 Summary of the main activitie5 and achievements during the year (continued) Improvements to the estate have included decorating the resident hallways and installing patio doors on the Community Hall for access to the patio, a sun canopy will also be installed in 2026. Hallway heaters were installed at the end of 2024 and the residents have greatly benefited from the communal heating which has made their homes more comfortable, it has however had a significant impact on landlord electricity costs. One vacant home had a full upgrade including the installation of a Mechanical Ventilation System to overcome issues with condensation and mould and a further three homes underwent minimal redecoration as they had previously undergone refurbishment in recent years. It has been noted that the costs of labour and materials have increased significantly in recent years and continue to do so. The works were considered on a practical and financial basis with the overall maintenance and improvement of the estate in mind. The amount invested in the maintenance and upgrade of the estate in 2025 was £44.817. Serious Incidents In accordance with the guidance on the subject, Trustees declare that duringthe yearthere have been no "serious incidents" or other matters that must be notified to the Charity Commission. Insurance Relevant insurances are maintained which include the property; trustee liability; employer's indemnity and public liability. Insured sums are re-valued each year by the insurance broker. The estate was revalued by an RICS registered valuer in January 2025, a professional revaluation of the estate in programmed in every five years Financial review and reserves policy Free reserves lunrestritted reserves not held as tangible fixed assets, associated mortgage or fixed asset investments) at 31 December 2025 were £46,849 {2024: £16,675). Investments held were valued at £1.431.563 at the year-end {2024: £1,242.215). The reserves are reviewed quarterly and maintained in accordance with the guidelines and investments recommended by the National Almshouse Association. The sums held are considered proportional to the projected cost of maintaining and developing the estate in the foreseeable future.
The Sheffield Firth Almshouses Trustees, annual report (continued) For the year ended 31 December 2025 Financial review and reserves policy (continued) Trustees seek to build a level of reserves that is not only adequate to meet foreseeable expenditure but to also provide a margin proportionate to the risk that is inherent in any investment. Upgrading each home when it becomes empty costs approximately £20,000 per flat. 8 homes have still to be upgraded 1£160,0001 and this Is unlikely to be completed before 2028. This does not include the kitchens as most of which are currently satisfactory. It is over 20 years since the kitchens were refurbished and these may need to be refitted from about 2029. Estimates suggest that re-roofing within the next years could cost £400,000 at current prices. ReseNes are also used to fund 'non- accommodation sUPPOrt' to our residents such as the provision of a Community Hall and Guest Room; the laundry and the pendant alarms worn by each resident etc. Since the charity holds a high level of fixed asset investments, which may be freely spent on the above improvements. the Trustees do not consider it necessary to specify a minimum level of reserves required. The Trustees will set such a target as and when the majority of the fixed asset investments have been spent. These costs would be funded from the following sources, in this order, as required.. l. Net assets excluding investments 2. The sale of additional fixed asset investments if required 46,849 1.431.563 Total as at 31 December 2025 1,478,412 Further additional funding may be secured as a loan against the property, if required. Trustees, responsibilities in relation to the financial statements The charity trustees are responsible for preparing a Trustees, annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice}. The law applicable to charities in England and Wales requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs ofthe charity and of the incoming resources and application of reSoUrs, of the charity for that period. In preparing the financial statements. the trustees are required to.. Select suitable accounting policies and then apply them consistently; Observe the methods and principles in the applicable Charities SORP: Make judgements and estimates that are reasonable and prudent,. State whether applicable accounting standards have been followed, subject to any material departures that must be disclosed and explained in the financial statements,. Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The Sheffield Firth Almshouses Trustees, annual report (continued) For the year ended 31 December 2025 Trustees, responsibilities in relation to the financial statements (continued) The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011. the applicable Charitie5 (Accounts and Reports) Regulations, and the provisions of the Trust deed. They are also responsible for safeguarding the assets of the charity and taking reasonable steps for the prevention and detection of fraud and other irregularities. The trustees are responsible for the maintenance and integrity of the charity and financial information included on the charitws webslte in accordance with legislation in the United Kingdom governing the preparation and dissemination of financial statements. The trustees declare that they have approved the trustees, report above on 30 April 2026. Signed on behalf of the trustees by- L Shield Chair
Independent Examinerfs report to the trustees of The Sheffield Firth Almshouses ("the Charity") I report to the charity Trustees on my examination of the accounts of The Sheffield Firth Almshouses {"the Charity") for the year ended 31 December 2025. Responsibilities and basis of report As the charity trustees of the Charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the ACV). I report in respett of my examination of your charitys accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed the Directions given by the Charity Commission under section 145{5llb) of the Act. Independent examinerfs statement I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect- accounting records were not kept in respect of the Charity as required by section 130 of the Att; or the accounts do not accord with those records; or the accounts do not comply with the applicable 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. Your attention is to drawn to the fact that the charity has prepared the accounts (financial statements) in accordance with the relevant version of the 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) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on l April 2005 which is referred to in the extant regulations but has been withdrawn. We understand that this has been done in order for the accounts to provide a true and fair view in accordance with UK Generally Accepted Accounting Prartice. 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. Susan Cochrane, FCA DChA Seven Hills Accountant5 Limited 57 Burton Street Sheffield 56 2HH Date: Ob/05/202b
The Sheffield Firth Almshouses Statement of Financial Activities For the year to 310ecernber 2025 General funds Designated lunds Total 2025 Total 2024 Notes Income from: Charitable activities Investments 167.881 470 167.881 53.361 160.538 47,346 52,891 Total income 168.351 52,891 221,242 207,884 Expenditure on: Charitable activities 120.486 31,826 152,312 157.615 Total expenditure 120,486 31,826 152,312 157,615 Net income before net gains on investments 47,865 21,065 68,930 50,269 Net gains on investments 149.457 149.457 44,476 Net income 197.322 21,065 218,387 94,745 Transfers between funds 21,065 121.0651 Net movement in funds 218,387 218,387 94,745 Total funds brought forward 1.311.093 1.311,093 1,216,348 Total lunds carried forward 1.529.480 1,529.480 1.311.093
The Sheffield Firth Almshouses Balance Sheet A5 at 31 December 2025 2025 2024 Notes Flxed Assets Tangible Assets Investments 51.068 1,431,563 1.482,631 52,203 1,242.215 1,294,418 Current assets Debtors Cash at bank and in hand Total current assets io 2.119 46.308 48,427 2,070 16,431 18,501 Creditors.. amounts falling due within one year li 11.5781 11,8261 Net current assets 46.849 16,675 Total assets less current Ilabllltles 1,529,480 1,311,093 Total net assets 1,529.480 1.311.093 Funds ofthe Charity General funds Designated Funds 1,529,480 1,311,093 1,529.480 1.311.093 The Trustees declare that they have approved the accounts above on 30 April 2026 Signed on behalf of the Charity's trustees= L Shield Trustee A Card Trustee
The Sheffield Firth Almshouses Notes to the Accounts For the year to 310ecernber 2025 l Accounting Policies a General The Sheffield Firth Almshouses is a Charitsble Incorporated Organisation ICIOI registered in England and Wales. In the event that the charity is wound up, the liability in respect of the guarantee is £nil per member ol the charity. The principal address is No I Firth Homes, Nethergreen Road. Sheflield. Sll 7EG. The accounts Ifinancial statementsl have been prepared in accordance with the relevant version of the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard pplicable in the UK and Republic of Ireland IFRS 1021 and the Financial Reporting Stsndard applicable in the United Kingdom and Republic of Ireland IFRS 1021 and the Charities Act 2011 and UK Generally Accepted Accounting Practice. The accounts (financial statements) have been prepared to give a 'true and fairf view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair vieW. Thi5 departure has involved following the relevant version of the 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 IFRS 1021 rather than the Accounting and Reporting bv Charities= Statement of Recommended Practice effective *rom l April 25 which has since been withdrawn. The charity meet5 the definition of a public benefit entity under FRS 102. The financial statements are presented in sterling which is the functional currency of the charity. Monetsry amounts in these financial statements are rounded to the nearest £. b Going concern The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the experted level of income and expenditure for 12 months from authorising these accounts. The budgeted income and expenditure is sufFicient with the level of resetwes for the charity to be able to continue as a going corhcern. c Income Income is recognised when the charity has entitlement to the funds. any performance conditions attached to the itemlsl of income have been met, it is probable that the income will be received and the amount can be measured reliably. Residents contributions are accounted for during the year in which they were owed. Interest on funds held on deposit is inclvded when receivable and the amount can be measured reliably by the charity. this is normally upon notification of the interest paid or payable by the bank. Dividends are recognised once the dividend has been declared and notification has been received of the dividend due. This is normally upon notification by our investment advisor of the dividend yield of the investment portfolio. d Expenditure and liabilities Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured lIablY. Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred. Cyclical repairs and routine maintenance: the charity has established a regular programme of cyclical repairs and maintenance. Costs are charged to the Statement of Financial Activitie5 in the year in which they are incurred. e Tangible fixed assets Housing properties.. Firth's Almshouses were constructed in the latter part of the nineteenth century and there is no record of the original c05t and no value 15 attributed thereto. The housing properties c05t relate5 to the construction in 1970 of replacement units. This was funded by a Housing Association grant. a mortgage loan from ShefField City Council and from Firth's Homes, own resource5. Depreciation is provided to write down the cost of housing properties in equal instalments over their expected useful life of 100 year5. f Fixed asset investments Investments are a form of basic financial instrument and are initially recognised 3t their tr3nsartion value and subsequentlv measured at their fair value as at the balance sheet date using the closing quoted market price. The statement of financial activities includes the net gains and losses arising on Valuation and disposals throughout the year. io
The Sheffield Firth Almshouses Notes to the Accounts (continued) For the year to 310ecernber 2025 l Accounting Policies {continuedl g Realised gains and losses All gains and losses are taken to the Ststement of Financial Activities as they arise. Realised gains and losses on investments are calculated as the difference between sales proceeds and their opening carrying value or their purchase value if acquired subsequent to the first day of the financial year. Unrealised gains and losses are calculated as the difference between the fair value at the year end and their carrying value. Realised and unrealised investment gains and losses are combined in the Statement of Financial Activities. h Cash and cash equivalents Cash and cash equivalents comprise cash on hand and call deposits. and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant change in value. i Trade Debtors Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivable5. j Trade creditors Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as cvrrent liabilities if the charity does not have an unconditional right, at the end of the reporting period. to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current Trade creditor5 are recognised inttially at the transaction price and subsequently measured at amort15ed c05t using the effective interest method. k Fund accounting Unrestricted funds are donations and other income receivable or generated for the objects of the organisation without further specified purpose and are available as general funds. Restricted funds are to be used for specific purposes as laid down by the donor. Designated funds are set aside by the charity's tru5tee5 for a specrfic purpose. l Leases Rentals payable under operating leases are charged to income on a straight line basis over the term of the lease. m Pensions The charity operates a defined contribution pension plan for its employees. Contributions to the scheme are recognised when they are payable. n Critical accounting estimates and judgements In the application of the charity's accounting policies. the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised when the revision affects only that period, or in the period of revision and future period5 where the revision affect5 both current and future periods. o Taxation As a charity. The Sheffield Firth Almshouses. is exempt from tax on income and gains falling within the available tax exemptions to the extent that these are applied to its charitable objerts. No tax charges have arisen in the Charity- li
The Sheffield Firth Almshouses Notes to the Accounts (continued) For the year to 310ecernber 2025 2 Income from Charitable Actimties General funds Designated funds Total 2025 Total 2024 Residents contributions Ground rents receivable Solar energy receipts 163.309 92 4.480 163,309 92 4,480 158,916 19 1.603 167.881 160.538 2024- fund split 160,538 160,538 3 Income from investments General funds Designated funds Total 2025 Total 2024 M&G Charity Multi Asset accumulation shares income accumulated Bank deposit interest 52.891 52.891 470 47.117 229 470 470 52.891 53.361 47.346 2024- fund split 47,346 47,346 4 Expenditure on charitable activities General funds Designated funds Total 2025 Total 2024 Premises Costs Staff costs- see note 7 Administrative Costs Depreciation Maintenance Costs Other Costs Support costs- see note 5 50.018 48.967 3.692 1.135 12.991 2.699 50,018 48.967 3.692 1.135 44,817 2.699 984 152.312 29.246 47,318 3.304 1,135 72,577 3,059 976 157,615 31.826 120.486 31.826 2024- fund split 110,498 47,117 157,615 5 Support costs General funds Designated funds Total 2025 Total 2024 Independent examination fee Legal and professional fees 957 19 976 No other fees were paid to the Independent examiners organisation. 12
The Sheffield Firth Almshouses Notes to the Accounts (continued) For the year to 310ecernber 2025 6 Trustee5 remuneration. benefits and expenses Trustees received no remuneration in thi5 period. There were no expenses reimbursed to trustees during the year. 7 Staff Costs and Numbers Total 2025 Total 2024 Salaries Employer'5 National Insurance Employment allowance Employer'5 Pension contribution 47,541 5,235 15,2351 1,426 48,967 45,940 3,829 13,8291 1,378 47,318 No employee received emoluments of more than £flJ.000. The average number of employees during the year was 212024.. 21 8 Tangible Fixed Assets Housing properties Cost or Valuation As at l January 2025 As at 310ecember 2025 113,486 113,486 Depreciation As at l January 2025 Charge this period As at 310ecember 2025 61.283 1,135 62.418 Net Book Value As at 310ecember 2025 51.068 As at 31 December 2024 52,203 Firth's Almshouses were constructed in the latter part of the nineteenth century and there is no record of the original cost and no value is attributed thereto. The housing propertie5 Cost relate5 to the construction in 1970 of replacement unit5 comprising of 33 flats and bungalows. This was funded by a Housing Association grant of £15.000. a mortgage loan from Sheffield City Council which has now been repaid, and from Firth's Homes. own re50urce5. 9 Fixed asset Investments 2025 2024 Movement in fixed asset listed investments Market value blfwd at I january 2025 Add.. Additions Reinvested dividends Disposals Add/llessl.' net gainlllossl on revaluation Market value as at 31 December 2025 1,242.215 1,148,622 12,000 52,891 125.0001 149.457 1431.563 12,000 47,117 iio,0001 44.476 1242.215 The investments comprise the following at valuation- 10,26012024- 10,2481 M&G Charity Multi Asset Accumulation shares 1,431,563 1.431.563 1,242,215 1,242,215 13
The Sheffield Firth Almshouses Notes to the Accounts (continued) For the year to 31 December 2025 10 Debtors 2025 2024 Prepayments 2,119 2,119 2,070 2,070 11 Creditors: amounts falling due within one year 2025 2024 Accruals 1.578 1.578 1.826 1.826 12 Designated fvnds Balance at 01-Jan-25 Balance at 31-Dec-25 Incc*ne Expenditure Transfers Extraordinary Repair5 Fund 52,891 52,891 131,826 31,826 121,0651 21,065 Prioryeor Bolance ot 01-Jan-24 Balance at 31-Dec-24 Income Expenditure Tmnsfr Extraordinary Repairs Fund 47.117 47,117 (47,117) 47.117 Extraordinary Repair5 Funds- to be used for the extraordinary repair, improvement or rebuilding of the almshouses. 14
The Sheffield Firth Almshouses Notes to the Accounts (continued) For the year to 310ecernber 2025 13 Net a55ets by fvnd General Designated funds funds 2025 Tangible assets Investments Net current assets 51,068 1,431,563 46,849 1,529,480 51,068 1,431,563 46,849 1,529,480 Urtrestrirted funds 2024 Prioryeor Tongible ossets Investmertts Net current ossets 52.203 1,242,215 16,675 52,203 1.242,215 16.675 1.311,093 1,311,093 14 Operating lease commitrnents At 31 December 2025 the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases which fall due as follows.. 2025 2024 within one year 540 540 540 540 IS Related Party transactions There were no related party transactions during the year ended 31 December 2025 or 31 December 2024. 15
The Sheffield Firth Almshouses Notes to the Accounts (continued) For the year to 310ecernber 2025 16 Statement of Financial Activitie5- Comparatives Geneml Designated fvnds fvnd5 Total 2024 Incomefrom.. Choritoble ArtAVAties Investments 160,538 229 160,538 47,346 47,117 Total inc¢wne 160.767 47.117 207.884 Expenditure on.. Charitoble Activities 110,498 47,117 157,615 Total expenditure 110.498 47.117 157.615 Net income before net gains on Investnnts 50.269 50.269 Net gt7ins on investments 44,476 44,476 Net income 94,745 94,745 Totalfunds broughtforward 1,216,348 1,216,348 TotalAunds carriedfonvord 1.311,093 1.311.093 16