Bethany Homestead Financial Statements Year Ended 31st January 2023 Charity regislratK)n number.. 1160448 •••••
Bethany Homestead Financial Siatoments Yoar Ended 31* January 2023 Contents Pago Chanty Reference and AdministratNe Details TrL¢slees' Annual Report Independent Audilorfs Report ststemanl of Finan¢ial ActiViS &7 Balance Sheet Slatem8nl of Cash FIJYS 10 Notes to the Financial Statements 11-20 •••••
Bethany Homestead Charlty Reference and Administrativo Detalls Year Ended 31$¢ January 2023 Charltable Incorporated Organisation numb8r 1160448 Trustges Rev A WAvery DMAvery FTGBirdFG4 M P Buckby V W Gnffilhs FCA R Lambert lappointed 24 April 20231 L Preen M Smith J stapleton BA (Arch) MCIOB MBIAT J H Wwins R Adams (resigned 23 January 2023) Chalr of Trustees FTGBirdFCA RegIstér offlc• Kingsley Road Northampton NN2 7BP Audltor Cobley Dèybtyough Arh"san House 7 aueenbridga Northampton NN4 78F Soli¢ltor Bomeo Martell Turner Coulston 29 Billing Road Northampton NN1 SDQ Bankers National Westminsler Bank pk 41 Thé Drapery Northampton NN12EY •••••
Bethany Homestead Trustees, Annual Report Year Endgd 31" January 2023 The Trustees pr&s&nt their report and the audited financial slalemenls of the charity for the year ended 311t January 2023. The trustees have adopted the prov10n$ of the Statement of Recomm8nded Practice ISORPI 'Accounting and Reporting by Charities" (FRS 102) in preparing the annual report ar financial stslements of the chanty. Trustees of the charlty The truslees who have served during the year and since the year end were as follow8.' Rev A W Av&ry DMAvery R Lambert {appoinled 24 April 2023) L Preen J H Wiggins R Adams (resigned 23 January 20231 FTGBird M P Buckby V W Griffiths M Sm((h J E Staplolon ObJe¢tlve8 and actlvltl8s The Object of the chanty is th& relief in ne&J of sid( c eldety persons belonging lo or eonne¢ted with the 8aptisl, Congregational or Untted Reformèd Churches in Northampton and the surrounding area within Chrislkgn Care C¢)mplex and of such other sick or elderfy persons not belonging to or connected lo th& afore mentioned churches in such ways as the Trugtee$ may fr to lime detemiim. Publlc benellt statement In Setting the objectives and planning the aclNities the trustees have gNen carefvl consideration to the Charity Commission's general guidance on public benefil. As the charrty's Object is the care of the k and elderly we believe this is evmdgntly for public benefft. Strat 1¢ Ro Achlovèments and p8rfornian¢• The Residential Care Home is registered by the Care aualty Commission {CQC) for 38 beds. The Management plans for 95% ¢xcupancy bul actual occupancy was somewhat below this largel for most of this yeor due lo druptIonS arising from the pandemic and hxkdowns. Oceupancy of the 33 Cottages was around 96%. mainly due to the time required to CoMpe refurbishments on a change of occupant. Financlal revlew Ilncluding rnsèrv•s pollcy The resu for the year showed a surplus on the year of £46.268 {2022 - deficit of £36,722) on Unrestricted Funds and a $urplus the year of £1,27812022- £38,569} on Restr18 Funds. This is a pleasing result after the deficrts sustained in the la¥t few years. As shown in the SOFA, Bethany did recerve further Govemment grants. parbcularty in relation lo PPE and infection control wrthout which thg financial situation VIh have been more dffKult. The Appeal Fund. which supported the devekyment ofthe ne•V Doddre Row cottages (completed in 20151, was finally cleared in Juty 2021 follry•ving a special ¥Jpeal which was generousty supported to raise the £20,000 approx. required. A new Appeal fund has been open&J to accumulate donations towards further development when fund5 arKI te permiL The Trustees are grateful for 811 personal and charrtable donaticr. gles, in memcKy gffts ar fundraising activitles which produc&J £ 55.248 (2022- £52.743) for the year. The Trustees regularty consKJer the nsks to whKh the Homestead is exp)sed and are satisfied that processes exist and are regulaty monitored whh enIfy such risks and the means of managing them.
Bethany Homestead Trustees, Annual Report Year Ended 315t January 2023 The Trustees also regularty review Ihe level of reserves in the Iyhl of the exFected levels of revenue and are satisfied that their current VelS remain sufficient in the event of trading drfficulties. The whole of the Charity's operations are conlinualty monrtored to idenlfy risks and to ensure the comprehensNe Risk Assessment, which has been completed in accordancewith the Charity Commission recommendations, meets the Charity. requirements. The total funds of the Homestead alrUnt to £4.418.030 at 31 January 2023. The unreslricled funds of the Homestead IcrtaNed £4.365.443 of which £3,566,434 Telales to the Propety R8valualion Reserve. General Reserves total £752,229 and are regarded by the Trustees as a reasonable reserve against contingencies. Designated funds of £46.780 reman earmarked for future propety improvement proj8cl8. The Reslricled Funds comprise a balance of £50,587 being £11.955 of Friends of Bethany funds, £18,690 for th8 Chapel Maintenance Fund, £10.000 for Rodhouse R¢)w redevdc¢)ment and a balanea of £9,942 on the new Appeal Fund. The Trust had prevDu8ly 4reed that an independent extemal valuation of the Land and Buiklings should be conducted every 3 years. The Trustees dechled to defer the scheduled January 2023 revaluation in the light of the continuing consequences of COV and on the basis that any benefit of a revaluation in those circumstances was outweighed by the professKJnal costs invofved. The last formal valuation was conducted on 5 FebrLbary 2019 and the trustees cOnser this remains applicable al 31 January 2023 Is88 nol¢ 141. Plans for futuro perlods With the completion of the rknv D¢)ddridgg Row a few years ago there are no immediate plan8 for further property redevobpmenl. However, the Tru8tees have been con$*Jering how to effect a major refurbi8hmonl or rebuild of RjhOuSe Row. Golng Concem We reported in the last three years, accounts on the adverse CQC report delivered to the Iruslees in September 2019 and made public earty in 2020. Remedial actbon was taken 8nd Bethany has reGeived verbal Indatron$ that we have done what was required. However. the CQC made a relum v¢sil in May 2021 and raised other points requiring improvement, so the Care Manager and Trustees have been engaged in a further roLtnd of improvement work lat consKlerable cost) to adhere to the CQC agenda. takIr us away from longer temi strategic aims for the improvement of fac11rt for the Bethany identS. The latest cac visit in Juty 2022 {iSSu Dttember 2022) confinn•J that the remedial work undertaken had deaK wrth the majonty of issues from the previous 2 wsts, but attention was drawn to a number of new areas where the inspectors fett insuffiu'ent progress had been made. According, the CQC rated as 'requires improvemenf the category of"Is the servKe safe?. and 'inadequate' in the area of "Is the service well-led?.. An appéal was lodged but ignored. The Care Manager and Trustees are therefore engaged on another round of improvement work and monthty reports.ng lo CQC. Al the recommendation of West Northamplonshire Councl consuAants werè engaged in February 2023 to arry out an in-depth review of Bethany's ec¥nplran¢e wth cac requiremenls. Further serious deficiencies came to light and the consuttants were therefore engaged on a 6 to 9-month contract lo assist management in making substantial improvements. At the dale of this report that SuItanCY and the improvement programme continue ap&e. The Trustees cOnser that the threal of CQC dk8ruption or satIOn is the main risk to Bethany being unab to wntinue with the Care HcThe aclivity on the current basi8. The Trnstees believe that the ongoing work with Our consultants is reducing that risk rapKIty. H¢)wever, should the Care Home activity cease. Bethany would have funds to appty to rts chantable obj8cts in a different way.
Bethany Homestead Trustees. Annual Report Yèar Ended 31•¢January 2023 Fortunately. Bethany has substantial ffinaneial reserves which enable it to ride c4Jt temporary cash flow difficulties, so Trustees consider there is no major threat to its going concern status from the effects of the financial pressures of recent years. H(Mever, rt will be important lo stabilise resident numbers as quickty as possible to recover the financial downlums of 2021 and 2022 arbd to achieve our budgets for 2023r24. Structure, govemance and management The Trustees meetings during Covid were disTUPted due to kd(dcM4n restrictk)ns on physical meetings. bLrt from the second half of 2020 meeting$ by Zoom were enabled. Trustees have now returned lo in-person meeting$, and in view of matters rnled aty)ve. these are ncw on a regular, nomialty monthty. b88i$. Operational control is mainly vested in the Management Commrtt8e. The Finance sulKommittee is now disbanded and its remf( has revèrted to the Trustees. The Property sub-committee meet$ regularly and reports lo both the Management CoMMee and lo the Trustees. Staffing matters are now delegated to the Car8 Hoff Man4ef and Ihe HR Manager who report to tha Management Committee. The General Commtttee ¢ompri$ing dekgates from each of the covenanting churches ha8 not mel for over three years and attgmNe Mng0nnts have been put in to 8crulini$e and decide on 8pplie#tKJns for cottages etc. Tnjstees are elected follNing nominations by ¢ovenanling churches. A maxtmum of fvnty is prescribed in the original Trust Deed and th¢s total slv)uld fairty repsent the participating denominations. New Truslges must be appointed by a resolution passed at a properly convened meeting of the Charity's Trustees. The welcome pack includes a copy of the goveming trust deed and a copy of Ihe Charrty Commiysion'¥ guidance 'The Essential Trustee.. What Yw Need To Krv)w' or signposting lo the onlin6 version. Having receNed Charty Commiss and Carg Qualty Commi88ion appfoval the activities of the then unincorporated charty registered al reference 203520 wére transferred lo this CIO. Charity Registration 1160448. on 11 February 2016. The registered charf(y 203520 has now be¢n closed and deleted trom the Charity Commis$)n register. Th8 m8nagemgnl and staff have again made an enomw Contribut to the happy and SLKC8ssful running of the Homestead and the Truste93 extend their sinc*re thanks lo all who have Part1PaIed. The Truste&s recognise the continued work of Bethany's dedicated team of voluntary holp8rs and extend their sincere appreciation to 1 ts many supwters. It possible to ace a value on the many hours of 58fvice so freely given. Funds held as Custodlan Trustee on behalf of othevs The charty holds residents. mon8 on their behalf as a cu$lodian trustee. Most of thig is deposrted in a designated Nal We81 bank account with a small balare held as cash for current individual requirements. These funds are rerded and controlled by Senior managnent under the supervision of the Treasurer. On 31 January 2023 the charity VAS acting as Custodi trustee for £6.098 represented by balances al the Nal Wesl and in cash. Fund-ralslng Standards The Charity raisesfunds fromlhe pubk. Itdoes not use profess1ch1fuDder rai5er5 or commercial participators bul relies on Iruslees, staff and volunteers lo carry out any lund-rai5ing xtivsb"es. tt follows the Charity Cc4nmission Guidance"Ch8rity fundraising.. a guhde to trustee duties ICC201' when undertaking fund raising. The tru5tee$ are not aware of any fall ures to compty with this standard and monilor all fund-raising activrties undertaken by the Charity. •••••
Bethany Homestead Trustees, Annual Report Year Ended 31tyt January 2023 When undertaking fund raising the Chanty has a duty to protect vulnerable pecple and other members of the public from the lollowing behaviours". Unreasonable intrusion on a perSc'S privw. Unreasonable persistent approaclw for the purpose of So1ltIng or othews8 procuring money or other property on behalf of the charty., Placing undue pressure on a person to give money or other propety. The Trustees have ensured that thè Charity's frJn(kraising activitses e undertaken without resorting lo $u¢h behaviours. Trustees. responslbS1ities The Iruslees are responsible for preparing the TN$tees' Annual Report and the financial ststemenls in cordance wrth applicable law and Unrted Kingcksm Accounting Standards {Uniled Kingdom Generally Accepted Ac¢ounling Price). Thg law applicable to charitses in England & Wab¥ requires the tru81ee8 to prepare financial slalements for each financial year which give a Irug and fair of the sLe of affairs of the charity and of the incoming resources and ap1¢atIon of resrCeS of thé charity for that period. In preparing these financial slalements, the trustees are required to.. seleel suitable 8¢counling polici88 and then appty thom ¢onsi51ently', observe the mèthods and princip$ in the Charrties SORP 2019 IFRS 1021,. make iudgemenls and estimates that are reasonable and prudent". slate whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements., prepare the financi slalemenls on tha gng rb¢ern basis unles8 rt 18 inappropriate lo presume that the chanty will continué In oporatB)n. The Trustees are responsible keeping proper aetounting records that disclose wth reasonable accura¢y at any lime the financial position of the charty and enable them to ensure that the financial statements comply with the Charrties Act 2011, the Charty (Accounts Reports) Regulath)ns 2008 and Ihe provision5 of the trust deed. They are also responsible for 8afe9uarding the assets of the charity and hence for taking reasonable steps for the prevention and deteth'on of fraud and other irregularrties. The report was approvad by the twstees on 17 OctcO¢r 2¢r23 and signed on their b8haff by.. WGri hs FCA Honor8ry Treasurer
Bethany Homestead Independent Auditofs Report to the tntstees of Bethany Homestead Year Ended 31gi January 2023 Opinion We have audited the ffinancial statements of Bethany Homestead for the year ended 31 January 2023 which eomprisethe Stalem8nt of Financial Activities, the Balance Sheet. the Cash Fk)w Statement and related notes. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Slandard 102 The Financial R8POrting Standard applicable in the UK and Republ of Ireland IUnTted Kingdom Genetally Accepted Accounting practi). In our opinion the financial slalemenls". give a true and fair view of the state of the char(ty's affalrs as al 31 January 2023. and of ils Incoming resources and application of resourS. for the year then ended- have been property prepared in acxordant£ wth Unrted Kingdom Generalty Accepted Accounting Practice", and have been PTepar&J in accordance with the requIreffnts of the Charities Act 2011. 8asls for oplnlon We conducted our audit in accordance wrth International Standards cffl Auditing IUKI {ISAs IUKII and applicab law. Our responsibilit under those standards are furtherdescribed in the Audilorfs re8ponsibililig8 for the audit of th6 financial $talemenls section of our report. We are independent of the charity in accordance wrth the ethical requirements that are retevanl to our audit of the financial ststemants in the UK, including tho FRC'S Ethical Standard. and we have fulfilled our other eth1 responsibilities in accordance with these r8quirements. We believe that the aLFdrt evhdence we have clained is sUlflertt and appropriate to provide basis for our (pinn. Coneluylons rolatlng to golng Concom In auditing the financiai slatemenls, we have cOncled that the trust, uso of the going concem ba818 of accounting in th8 preparation of the financial statements 13 appropriate. Based on the worf( we have perfomied, we have not entIfied any material uncertainties relating lo events or ¢orKlition8 that. individually or collectNety. may tast signfficant doubt on the eharrtable company's abilty to conts'nue as a going ccm¢em for a peric#J of al least twelve months from when th8 fi'nanc1 statements are aulhorised for issue. Our responsibilth'es and the f8$p$1b11rt Lrf Ihe trustees with resp¢¢t lo going concem are described in the relevant sections of this report. Other Inforniatlon The olh8r irrformation comprises the inlomk*ion included in the Iruslees annual r8POrt. other than the financial statements and our audrtorfs rewt thereon. The tnjstees are responsible for the other infomiats'on contained within the annual report. Our cpinion on the financial statements does not cover the other Infomiation and, excapt to the extent otheThwse explKrtty staled in our report. we ¢SJ not express any fomi of assurance conclu$wJn thereon. Our respJnsOIlty is to read the other information and. in doing 80, consider whether the other infomatft is mat8nalty inconsistent with the financial statements or our knowledge obtained In Ihecour¥e of Iheaudit or othemse appears to be malenalty misslaled. If we identify such material inconsisteneies or apparent material misstatements, we are required to detemiine whether this gNes rise lo a melerial misslalement in the financial statements themsefves. If, based on the work we have perfornied, we conclude that there is a material misstatement of this other infomiation, we are required lo report that fact. We havè nothing lo roport in thss regard. Audit report continues on page 7.
Bethany Homestead Independent Auditor's Report to the trustees of Bethany Homestead Year Ended 31*t January 2023 Audit rgport continued trom page 6. Matters on which we ar8 r•quir8d to roport by exceptlon We have nothing lo report in respect of the following matters in relation lo which the Charitses {Accounts and Reports) Regutations 2008 iequire us to report lo you rf. in our opinion.. the information given in the financial statements Is inconsistent in any material respect with the trustees. report., or sufficient accounting TrS have not been kept or the financial statements are not in agreement with the wiunling records,. or we hav8 not received all the inf0m1atn and explanations we require for our audit. Responsibilities of trusteos A$ explained more fulty in the Iwstees. responsibilities statement Is81 out on page 41, the Irustse8 are responsible for the preparation of financial statements which gwe a true and fair view, and for such internal control as the Iruslees detemiine is necessary lo enable the preparatson of financial statements that are frse from material misstatement, whether due lo fraud or error. In preparing the financial statements. thetrustees afe responsiblefor assessing the charity's abilty lo continue as a going conc&in. discbsing. as apPIable. matters relaled lo going concem and using tho going concarn basis of accounting unless the truslggs wther intend lo liqUal8 th8 charty or to ¢oase operallon6, or have no realistic allernatNe but to do so. Audltor's responslbllltles for the audlt olthe flnanelal sLitements Our objectives are lo obtain reasonable assurance about whether the firbancial slalemenls as a whole are free from material misslalemenl. whe11 due to fraud or grror, and lo issue an auditor's report Ihol Includes our opinion. Reasonable a5suranc8 is a high level of assurance, bul is not a guarantee that an audit conducted in aordanCe with ISAS (UK} will aayS deleel a material mstateMent vthen il exists. M188lalemenls can arise from fraud or error and are Considered material rf, Individual or in the aggregate. they could reasonably be 8XP8cled lo influence the econom decisions of users taken on the basis of these financial slalemenls. Irre9ularrtie8, including fraud, arg Instances of non-complkqnce with I$ and regulations. We design procedures in line with our responsibilities. outlined above, to detect maten'al misstatements in respect of Irr8gulanti88. including fraud. Because of the inherent limitations of an oudtt, there is a rtsk that we will not detect all irregularities, including those leading to a material misslalemenl in the financial statements or non-compliance wf(h regulation. This risk increases the mfe that tompliancg yth a or regulation is removed fr( the events and transactions refiecled in the financial stslements, as we will less likely to become aware of instances of non-compliance. The risk is also 9ater regarding Iegulara$ cKcurring due lo fraud rather than error, as fraud involves inlenbonal concealment, forgery, collusion, omBsion or misrepresenlalion. A fvrther description ol responsi.11t1es for the audit of the financial statements is bc8ted cffl the Financial Reporting Council's website at.. w¥¥w.frc.org.ukJaudilorsresponsibilrtEs. This description foms part of our audrtorfs reporL Usg of our report Th report is made solety lo the charit$ trustees, as a bcdy, in a¢¢ordance with Part 4 of the Charlties (Accounts and Reports) Regulations 2008. Our audrt work has been undertaken 80 that we might stale lo the charity's Iruslees those matters we are reqUId to state tothem in an audrtorfs report and lor no other purpose. To the fullest extent pemiitted by law, we do not accept OT assume responsibility to anyone other than the charity and the chanty's trustees a a t¥xly, for our audit work, for this report, or for the opinions we have for. Cobley Desborough Llmlted Artisan House And er (S8nior StatOry AudltoQ 7 Queenbridg• F.MA.A.T.. F.C.C.A Northampton t)ate: 17th October 2023 NN478F ••••
Bethany Homestead Statem8nt of Flnanclal Actlvlt18S Yoar End¢d 318tJanuary 2023 2023 2022 fvnth Total Income at)0 endowments from: Donations and legaCS Govemment giants IcovbJ4ded) Charrtaa athviti&$ othertrading activ"e$ InSImnIS 25.192 37.613 1,750.479 55,248 37,613 1,750,479 52.743 64,795 1.552,430 6.719 8,719 8.387 Total Incomo and •ndovmxnts 1.820.C¥)3 1,850,059 1.678.355 Expondltur• on.. Raising funds Charts• activitie$ Interest Pgyab 1.773.735 28.7T8 1,802,$13 1.676,508 T4)tsl •xp•ndltur• 1,773.735 28.778 1.802.513 1.598,217 Net oalns on Inve$lm•nts Not Incomo 1.278 47,S46 1.847 Trnn•f•rn b•lwwn lund• 11.(K111 oth•r recogned galns I Ilossul: Galni on r•valuation of fixed 85a•ts Loss on disposal of fixéd asaets 65.441 6S,441 N•t mov•m•nt In lund• 17 110.708 2.279 112,987 1.847 Reconclllatlon ol funds: Total fvnds brought forward 17 4254.735 48.308 4.303.043 4,301.196 To111 fund• C•Frf8d fonvard 4 416.030 4 303 043 All kncome and ?xpendltyrg dorlyo from continuing Tho statement offlnanck81 arafvth.es Ince5 all 98kn$ and losts recognwl during Ihe J*w. •••••
Bethany Homestead Bilan¢¢ She•t Y•ar End•d 31¥t January 2023 2023 2022 assets TangitAe assets Investment Property 13 13 3.980.776 240.441 4,201,217 3.971,005 175.000 4.146.005 Curront as50ts Oebtor5 Cgsh at bank and in hand 14 45.845 362.462 61.71X> 266.505 408,307 328.205 Cr•dltor•: •mount• lallln9 du• wlthkn on• y•ar 15 1193.4941 1171,1671 N•t ¢urMn¢ 8•••ts 214.813 157.038 Totsl a$a•ts I ¢urr•nt Il•bllltl•• 4,416.030 4,303,043 Cr•dltorn.' nounts ts115ng du• aft•rrnor• th•n orv• ywr N•t •M•ts 4,416.030 4,303.043 Ch•rlty Funds Restricted fund3 Vnr8slrlcted fufids Desnated fund$ R•valuatbn M#eN• 17 17 17 17 50.587 752,229 46.780 3,666.434 48,308 706.962 46.780 3,500,993 Totsl GlIty fund• 17 4.416.030 4,303,043 Th• finAndal ststerrnnts re apprgwd •ThJ aulhorw for Is•u• by Board M 17 &aobor2023 SkJned on b•h8Nof Ih¢ board of truste FfGBlrdFCA Ch•tr OtTrtI V W Griffilhs FCA Hon. Treo$ur¢f The not•1 on pag85 10 10 20 fomi port of those finond•l Iw)K*nt
10 Bethany Homestead Statsment of Cash Flows Year Ended 31stJanuary 2023 2023 2022 Note Cash Ilowfrom op•raflng act5vlU 19 89,238 12,383 N•lcash flow from owrnliny athitl85 89,238 12.383 Cash flow frorn In¥88tlng actMtIo1 Payments to acquire tangible fixed assgts Intefast r8C8lved Rents received from iThvg8trwt pr+¥wO•• 1,119 5,000 37 8.350 N•t cuh flow from Invtstbng xtlvllloB 6,719 8,387 a•h Ilowlrom flnan¢ln4 4Ctl¥hl• Re¢elpts from Issue of new kir4 tsm) loam Repayrwnt of104ns Inttr• plld Nel c88h flow from finan¢lng •¢Wvltl•• Not Incr•a8• I Id•cr••wl In nd u•h •qul¥nts 95,957 20.770 Ca•h and e••h •9t¥ at l•t F•bruwy 2022 266,505 24S,735 ¢a•h and c••h •qulv•knts It 31tJanu•ry 2023 362.462 286,505 Cmh •nd ¢wh •qth•hnts ¢onthl• Ot. Calh at bank •nd In hir 382,462 266.505 C6h and cash •qulv•knnts at 31•tJ•nu•ry 2Q23 •••••
11 Bethany Homestead Notss to tho Flnanclal Statefflents Year Ended 31st JaTrry 2023 Swnmary ofsignlficanlaccourtlThJ polklo8 lal General Infomi•Yon and bd515 d pTyrlon Bethany B a CharitatA81rt¢(¥Pt¥aied Oryantsan wk5te¥8d m Engnd. The atharw ofthe wlster&J office is gNen in tho tharty inf(mlK)n on page 1 of Ihese finanrial statements. Th8 charty eonslilules a trneffi entty 8$ tWinl ty FRS 102. The fin8ncial stglem8ntJ hove l)een prepared n accordance wrth AccounlirvJ and Reportiw by Chaiils Statement of ReCoMnded Practice applKabL910 charilk?s preparing Ih84r xcounts in a¢xordaThxwith Finan¢4al RepJrting Stsndard •p[Arab In the UK and Republic ol IreLgnd IFRS 1021 sued in O¢tober 2019. the Finanekgl Reportiffj Slaryjard applrabkn in the United ltingsjm and RepknlK of Ireland (FR$ 1021. the ¢h¥rft$ Act 2011 and UK Accetyed PrxtK 88 rt appl 1 January2019 Tho financwl stalements vn prepared on a goir4J conw bos¢ h4lori¢al eost con¥endon, modified to include rtems at fatrv•lue. No Materi uncrtaintKS WSt. otlwthon In reknlb)n to t CovhY-19 Pandem and ts elf¢d on the UK fin4n 9eneralty. Th? 8nmcanl KwJnb'rv4 pokjvs In lh• preparnbon oltlw¢ finartt slat•Anents an set oul Th$ hawè been c¢nii$knlty to alyaard presertsd unkss Stated. Ibl Fundi Unreuldct&l funds are a¥a¢Lqbbè lor us¢ ot Ihe domth)n of tPe twslees n fUrtherar of the 8r bjxts'ves ofthe charty and thch hw not boen thJnat¢d lor oth•fpufpDS•5. Dgnated fvTrJs Comprm unreslrthj fvTrJs Ihal have been aet asth ty the InJ$t•es forparfkJJl8r purpow. Th aun and oleach d•s¥nated fund va 8el rmjt in the nc40$ 10 rm•ncJ tstem•fits. Reslrictad ore fvnds whh we to be used In •c¢ordar wilh spacffic resffithns Imposed by O)norn ¢r which hav• been ri¢s•d by the charlty fcrf p8rtlcuL9r Th• ol r8l•lng 4ThJ •Jrninl&leri 8u¢h fur$ art th8rged 19ainsl IhB specffK fund. The 8im and us¢ of ••th restrued fund is in Ihe note$ to Its fin•n¢W $l•temMts. Translern b&•n luThJi •r• dom in accordancewth Ih ¢hwt•bb ciects al th• di¢r•tJn of I tru$1$. (¢1 Incom• rncognhbon All Incomiw resourc•s ar• In¢hJded in the st•nI of FKwncial Adivhkn ISOFAI en the tharty lty enlilled lo Incom6 after any gerftyman¢• ¢0nditwj h8¥e baen Ihe wnounl b& m&a$ur•d r81iabty and l * probable Ihal the Inc4 ¥Jill ljo recrded. Fordonallon$ to bo rocognised the charty Wn nrthd olfv amounts and the 80ttthont da18 in wirting. If lh6 are eondrth)ns attached lo Ihe donatw and th¢ UIreS a level of rfoanCe bef¢rè enUlknnt rAn be c*lained then irKo¢rn r8 deferrtd unla Ihw ¢ornlWis ar• fulty met ortho fulfllment ofthoso widftbns is wilhin th• eontrd of the ctsrty aThJ prCthb Ihat ld. No amount l¥ dJ¢d kn the financ1 $laternonts for ¥0188r1vn8 Ihe SORP IFRS 102). Further detail o gw) in the TNstoes' Annual Repjrt. •••••
12 Bethany Homestead Nots5 to the Flnanclal Statemo Yèar Ended 315t January 2023 Gifts in kind don8tsd for di8trit#rtK•n are inckthd at valuulpJn 8j racc9ni ag irwne are dislribuled lo the projects. Gts donated fw resth •re vrJLthd a5 income then are sohj. Donated faGiSt$ are indud&l 81 their value toth8 rhanty Wre Ihis ¢Jn quantitsj and a third party 18 bearing the cost. No amounts are irthled in tho finan0 stat8ments for sar¥ic8s donated vohJnt88rs. Capital grants rÈ¢eNed are ofl against rdated ePre. Go¥8rrmenl bvants in mlation lo the Cov1&19 pandem are In¢kJdod as inconw ar dk%chJ5•J SePatety in Ihe SOF Th8 charty rec6Ne8 incoTrwlrw the Sou¥ Ser¥K•s to ld 5Lvrts ol Is reshlenls. For gCles, Onlent is ed to b¢ ts •athfollhe ¢h•rty bevw ncrtif%d ol an inwnthrvJ di51ribulion or the gaCY receNed. In resp8¢t ol not W¢$. tho inccrfrts15 r8coJn tsn the amaunt can ro&sonabty eslrnatsd and ¥th6re prrJ•blo. Incom8 from at¥11$ indudes income eamed fTCffi luThJrlng werts tr8dlrY4 actmthIts rnise funds for the charty. Incoft i8 rttewed in excharvje forsupth.ng goods and ser¥Kes in order to rn15e fund$ and 1$ remgnmd ¥rtn entitknwnt has Occu8. lfivestrnenl income earned Ihrough holdiNJ 8ssets for mvestment purpose5 such as ah8r¢¥ 8nd investment prcyoty. Income irJude$ inlarest rent. Inlor6$1 inctyn• t5 rncognwj recefv•d and r•nial IncomB Lry recognwd 8$ k¥rWs rvjm to estat4Mhed. Idl Expendl¢ur• r•¢ognttlon All expenditure k8 accounled foron an accruaL8 b8sN and has dassfvd u¢)der headirys Ihal 8ggTeg8le 811 costs reL8ted toth• ¢•ttyory. ExFndrtur8 w recowodttsr¢ th•r ts a 41 or constwctive Jbligalion lo make payrrM)rs lo thi partios. it is thai 1otty¢ment bo required and th8 amount Ihe obl4alion can be nsUr•S (•) Support ¢0•15 •lloutlon SuptX)rt ¢05ts are those thal aS8t Ihe work of th•rty bul do not dlreclty r•pr•s8nt chadlab ac1fvit and ind¢yJe offlce costs, go¥8rnanca co$l$. 8thninotrntNe payroll t¢Sls. Ttw are incu dlrectty In $UPKX)rt olexpenditure on th• 04ects olthe charty. Where $UFWt cartn be dttty atliibuled lo pArtUl•r he4dlng¥ IW hav• bo•n alkcaled to expeThJtsr• w ¢hwit•bl6 on a basB cOn8tant wth use ofthe resouwM. Athnkni4traitr¥e bgen dredty kX¥d and other ov8rhe•Js ha¥e gwated on th& 1$ ol in¢trfne 98rrated. Fun&rnknlng ¢ta are Iho8• kn¢urr1 vohJrrtiry fknNrbtsn1 arKI do the ofdisseminalirvJ mfcffi•llJn In •wrt oftm ¢hilth ath1ts. The •n¥ty8h oflPés• C18 * jod in not• 8. lfj Tan4lble fflx•d abt8t• T8ryJibkn red assets are slated tyl cost IcKde•n&J eost) OTvahJ8lh)n less amyled depreaatb)n aTr ac¢umuLwled inpa10nt losses. Cost ¢c4ts th'r• attrAtsble to makkn91ts •$9•1 eapabkn of operalir%J as Intsthd. off Ihfr $1, 8s1imai•J ol eKh ast on 4 1s#lthMti¢ over Is eful lrfe as fdlm.. Equrrnt. Fixturgs aThJ frt Ccmpular equynwrt Motervehid88 11)%. 30% pw annum boknrK IC#YA in >Earof purchase 25% str#vJM •••••
13 Bethany Homestead Not•s ¢olh¢ Fln¥ndal Stai•nonts Year Endgd 31$1 Jonuary 2023 Igl Inv88knw)t proportbs Investment prf¥)ertles for 1¢h Val ¢an be ffessu1 reliabty wthhcMJt nde cost or effort are Measu at loir ¥olue at ea¢h fewrbng dale with chaw in fairvahje rwnisad in'net gain(lO$st$l on inveslm¢nts' in the SOF Ihl Cuh at bk and In hand Inthded in cash al bank and in h8TrJ are amouftts hebj wihin reserve a¢trJunts wlwth bear inleresl. As thes8 accounts grant instsnl access lo tha tsust888. tthe $hort twm. Ih)ukJ kn¥•8tm•rtS have been indJ in ea5h at bank in hand rather Ihan being separty dLdtysed. 111 D•btor• •nd ¢r•dltorn Y•¢•fv•bl• I py•bl• wllNn on• y Deblors ¢ttor$1h no Ilatsd Intsrest rKeivatl8 or pAyabb8 Yaor •re r•cordJ ot tronsodion prlce. Any b68es frcffi knpaknment aré In •XFenditwe. Ul Lo•n• and borrovAngs Loan$ and borrvings are In.81 reccgned alt tran$4¢tb)n pric dUd14 transxtKn costs. Subsequentty. they are measured at Smortd cost using the offthe inle$t rale method. 12 knp•lm)enl. N•n •ry•rq•m•ni ¢onsirfute • fin¢0 trarNxlion it li m8a8urgJ ¥t ww¢nt vahJ•. Ikl Conce881onary loarmk Concasstymary lJ•ns •r• loo from INrd pwts • inlerost fr•• orb8lrM mathot inlewl rales and ar8 made to Jvanco chaiitabte purpw$. ban is repayable within one ye¥r. the108n1s me8#ured at cost. impaimwnl WPr the bn i¥ repllyablB in rrK>re than year, 5$ al tho arnnt received, with Iho carryry amount adjusted th $ybwuorthlyMr• to r•ll•d r¢poym¢nts and any 8ccnd interesl and a4usied rf ne¢e55ary for arry inwwrnxnt. Ul knp•lrni•nt Ag$0ts not meogured •t f•lf v•hA w• Mvl••Y lorary dItI)n th th8 asJ¢l m•y t• Impfylred •1 8ch balance sheet dale. If $uch indicatith exists. Ilhry recoverable amounl olthe asset, Qr the 8$8et's cash 98rating unrt. is estimated and ¢(mparthY to tho ¢aryyiry amount. Whare the carrwng •mount •xceeds hs recoverab amount. 8n mp8imnl bss i8 recogned In profil or lJ88 unl888 Ihe aslet is at a revalued amourrt wher• lh• inp•itwl os * r•vaAithi d•r4•ue. Iml Provknlon• PrOVn$ 8r¢ rawnis wlTh tharty has an cknknylKJn 81 the balan¢¢ sheet date a$ a resul of i p8st event. it is probabb Ihat * 111 of econcffiK bersefits t1 be requked in S•lUemeni •nd Iho 4rnwnt can rel 8sUm Inl L••••s Rentah payab aTrJ recewable urnlercgerthg I•¥ am thar9ed toth? SOFA on a 8traWI Ing basis rthe ofth8 base. lol Employeg n0• The charity oporal•s a defined pMsp)n for the bonoft olts P. ContriMrti¢ns are oxpensed a8 ty tec(ffie poY8t4e.
14 Bethary Homestead Notes to the Financlal Statements Y•ar Endqd 315t January 2023 (pl Tox The charity rt788ts the definrth)n 018 charrtable ccrfnpany for UK C¢yFKYabon TJX purp05e5 and. therefore onty Chargeab lo corporat)n Tax rf ts funds are ncl 8Fgh>J for char¢abk pUe$. Iql Golng concom The financ1 sla1nts Iwe beem prepar•d on •9LyrwJ torern basks as th? iDJste88 beknie that no material uncertaints exist of suffic48nt size or gravty to Ihreatsn th6 continued operaltm oftho Charty. The Iruslees have consklered the of fuTrJs hebj and Ihe exF¢Cted of income ar•a expenditure ILK the 12 month5 from auth0ri5wYJ Itw financml slatemenl8. The budgelgd irKome and •xpendrture i $uffiwi with th• knl of r•s•rves for tharty to b8 th to al 4 gow conGern. (Further inlL¥malion gNen in the Trwtees Annual RepJrt) In¢om•from donatlon• and 2023 2022 P•rsono1 donalk)n• Grfi$ from outsKJe uganLMtth$ Legacles Church 8ub$criF4urA In memory Cha1 cdl8ction8 Gfft 8KI r•Nymefit 36,104 29,734 1Q,365 4,$89 14.116 3.028 2,104 4.951 52,743 55248 dwatths was £S5,248(22-£S2.743j clwlwdb. £30,05612022. £41,178) was 8ttrfbut8bb lo r¢slrkl¢d •r4J £25.19212022- t11.565) unrestrlct•J lunds. In¢om•from Gov•rnm•nt grnrtl Dudng Ihe COVKI p•ndemic G•vemment wt in pkgc• a rwrnber ol grnnt s(*arTr•# lor 88sbrj busirnss to cover addAlonal costs, IncdIng ¢osts ol lempor•ry ¢l)$ur•. Fert ¢ar• homo8 ipecficaty grants wèrn madg to Cover ¢o¥ts of infrKtion control. PPE purchase, [Dent purchas0$ and Covky testing. There was 8150 the Job Relenlion Schamewhich paxl 80% olw•9es lty Jt•ff furfoughod, aKh0h thls wos of Iwnw •pplk•lkn to care msl staff conlinued to 8r¥Jaged in Ihwr exi81kn9 rokn. AH Co¥bld Government hai n(w c•as•d.
1S Bethany Homestsad Notss to the Flnanclal Statements Year Ended 31slJanuary 2023 lrteorn• from tritable&cO¥ll 2022 Caro hom• IncorrE from resijents snd NCC Meal$ Sundry receipts Cottag88 Rents receNed Gas. 6Ctn{ty and waler rec 1.4NI.58S 18,780 3.133 1.263.902 17.752 4,737 247,804 30.174 239,330 26,709 1.7.479 1.552,430 Al ofthe i1( frtyn ¢h•rtsblo •ctNths ¥ltnknutJlg lo wMstrfjd•d fmds. Incoffl• from oth•r tradlng 2023 2022 FundrBtslng evgnts Iorth• trom In¥••tm•nts 2023 2022 Int•r•$t-d¢pos Rentsl Incr¥no 37 8.350 6.719 8.387 Inefjm• Imm thlmts £6,19712022. £8,387) 41 w•$ •ttthded to unrnglrcknj fur8. An8 of •xpfjndltur• on ¢h•rft•l>l• •ctMtb•• 2023 Acllvlkn und•rtak•n dlr•ctty SuPrt Tot•1 C8re Hom• C¢ttaoe• 1.327.574 199.904 1527.478 162,1C6 84.151 246.257 1.489.680 284.055 1773.735 abov• costs wore lo unre4tr1aJ fvTrJs. In •Jditon. ¢4NlS 01 £28.778 BttrlbUtab lo reslncled fvnds. olwhich £27,826TAS tri4rtth1o tha1ttab and £95210 $upport co$ts. ¢omparnllv• flgurns for prevkxx y•8r Supptsrt eosls 2022 Total Care How C¢ttag¢s 1.216,952 178.991 1.395,943 199.488 81.077 280.565 1.416,44D 260.rK88 1.678.508 £2.609 ofthe above costs YArt allritxtsble lo reslrv* fthjs. £1.673.899 ofthE above rA5ts attributab io unrestrthj ••••
16 Bethtytry Homestead Plot¢s toth¢ Flnandal Sta¢•m•nl Year Ended 31st January 2023 Alk)¢a¢lon of suwort ¢osts 2023 Totsl Cart Hom• Bas of lOClOn Admhstratwe ataff. maintsnarK¢. utirtEs e Governance HLwan resources sup[rt General man•Jem¢rbt 129.789 9,C67 14,709 77.765 1,792 207,$54 10.859 17.675 10.229 246.257 Income Income Income Total 1.688 162 106 2022 Totsl ¢omp•r•tlv• figur•s for provlrMJ5 y•Ar C•rn Hom• Cotta9BS BaBis of allocation A(nlnstrat8 staff, maint0n0. utilths elc. Dire¢t Govomance Inw Human resour¢e¥ support Income General managwnont Incomg Tth 153.1 9,042 14,267 71,904 1,787 2,819 224.972 10.829 17,¢186 27.678 280.565 O0¥•rmn Go•t• 2023 2022 A109 r•muMrnIth) CQC RegL8lr9t)Thl8es Legal lees Suppjrt ¢osts 5.550 S.28S 10 Audltoe• r•mun•ratlon 2023 2022 F•8$ to auditorlor 01 lh• ch•rW$ •nnu•l SS80 11 TnMt••s' •nd kny m•nag•m•nt pornonnd Yemun•vlon and •pl•S The trustees nerther receNed nLv wawed any rnuts.0n durwg the year12022.. £NWI The tN$lg91 dtsj not have any r•mbJr8ad durw the yeor I2022- £NiTr K•y porsoftn r•MuMJn the rt01 £91.998 12022.. £71,243) •••••
17 Bethany Home5teaJ Not95 to the Flnanclal Statemor Year Enthd 315t January 2023 12 Stsff costs and employ¢0 l>•n•lSts Th? avera9e monthly number ofempbw5 duwww thB yWW88 as fc&M'. 2023 Numbr 67 2022 Nbar 70 Char8bK8 8dwth6S Man8gemenl admini%trntion 73 The total $taft ¢o#ls and emFty8w bonefrfs w85 as fL4bxz.' 2023 2022 W8998 and $•1• Redundancy ¢o$ls Socuql securty Defined contrbutkin nIan ¢kMts Training 1.138.626 1.LI33.385 80,016 20.786 4.642 67,392 18,204 6,014 1,244.070 1.154.995 No•mpW•i rec8W totsl t4nsfv1gx(knlbr•J ¢mpltyor ethtsl of mor•thAn £60,fA#). •••••
18 Bethony Homestead Notes to the Flnanclal Statem•nts Yaar Endgd 31$¢ Jonuary 2023 13 Tanglbhllxed •ssots Inv•sknont Lar and pyopertles buildin95 Plant and Ftstu$ and maChirry fitt6ngs hlotor ¥ghlGIg5 Cost or valuatv)D. At 1st February 2022 Addrtion8 I wvaluab Dtsw$aLs 175.(X)O &5.441 3,9)8,656 17,885 297.911 10,WJ 4,409,252 65,441 At 318tJanuary 207J 240.441 3..656 17,88S 297.911 10.0 4,474,693 Depreck81ion'. Al 1st F•bruary 2022 Charge for the year Ellminal•d on dksF¥)sa Al 31$1 January 2023 17.685 235,564 10.229 1Q,O 283,249 10,229 17.685 245.793 10,OtKJ 273,478 Ngt book value. At 31st Janu•ry 20rJ 4 20121S At 3181 January 2022 41463 For oach revalued cl•ss of tangrfc4• fixed assels, the chaty 1% mganl to canytvj amourbt thal WOU have béen reCognd hatl assets been urned undorthe c05t This disclosure 18 not possible a$ the fevalu¥lK)n resww• 3ros• Ircffl the indul of freghold l•nd bulhsings and fLXtur8s And fttir%Js finan¢wl $tot¢menls for t >¥vnded 31 Jsnu8ry 199S. Prb)rto thts eyndttur• wriiten off in the year in which ttwas IncurrJ. Thus there b N) cost data lor Ihya dCloSUre. Freehc4J land •ThJ kwlJlrrfJs and knv•slm•nt w•rv suL¥xl lo an irthF4ndgnt. wof•sslonal valuation 815 February 2019. valuthan urd•rt•ken ty A Bouttw. FRICS. The Care Hthme and the Cotlages hav• been treated a• 0ratn41 pryOrt and ha bom vduod 11 £3.850.C(Q gn thg b••l• of Exlg Uib Value. The In¥8sbn8nt Property on It bosi$ of the Malwj on afier the year end, 01 É245,f>) of lal and •stAl8 agenl fees elc.) 14 D•btor# 2023 2022 Debtors and pr•payThentJ Cr•dltorn'. amoynts tslllng du•vthln on• y•ir zo 2022 Bk ovethns Creditors and acrAuats Tax 8nd socMI se¢unty 179.281 14.213 155.949 15,218 193.494 171,167 Previous 8ank bormwThJ was 88cured by a 1st WICh on 55A Ro*1 lakA Hawtin Cl)sel rfs asSOCk81ed a8sel8. In the year uThJer Ire has no bank •••••
19 Bthany HOrrd Not8$ to thè Flnan¢lal Stal•m• Year Ended 31st January 2023 16 L8a605 2023 2022 Net la18rlhaTr oneyear Laterthan one aTrJ nol kterthan yea Later thaTh fNe year5 20.112 16.934 20,112 37,047 57,159 Opernuw kn•s• p•ym•nts w• r•copnlMd M •wdkur• 88 fal 17 Fund rrftsncl1laQ Unr••trkt•d lund• Balanceat l F•b 2022 Galnql Balance at 31 Jan 2023 IncLvng Exp•ndltur• TThnsfw¥ Go1 Fund Rr#lhou58 Row redgvekyme Revalu8lKJTh re8er¥e 1.820.CO3 11,m,735) (1,1) 752,229 46.780 3.586.434 48,780 3,S(XJ,993 65,441 4,254,735 1.820.CQ3 11,m,7351 11,lJJ11 65.M1 4.365.443 R•strlctsd funds cTh E¥k[tUr Trnn¥l•rn Bal¥nc• •t 31 Jan 2023 1 F•b 2022 Ch•wl m8intenane• Frl8nds of Beth•ry Rodhous• r•d•v•kpm•nt Appeal Fund 15.814 17.1C6 10.twj 5.588 48.308 3.028 22.675 1952) 127.8261 18,890 11,9S5 10.1YJO 9,942 50.587 30,057 128.7781 Fund d08crlpdo al Unrestrictl General fuTrJ- these a lur¥J$ tha¢ ar• avalth to be 8F¢nifor ¥ny purposth of th• charity. Cen$id¢rall¢n ofa pro lo redeveky Ihe Rojhouse pr$ has slart•J and tha trustee$ alloGaled £50.OOOfrcffi the r8ceNed Ircffl thè IAte MrF G•mell ttrw¥rth Ihis. To date, £3,220 ha$ been sp1 on ccSua[Y fa88. Revol1)rt ReseNe fund- this has arisen from the iTrChtsk offrethoj Ind bu11ng and fithr8• and rrtting$ in tl fin¥nGial stalem8Thts for Ihe y88r eld 31 JaNary 1995 al a ¥thatth and $ub$equoTht r0vatUatk). bl Re8lrKted funds hap81 maintenanc•-Ihw 8 fuThY specifK wrprte rfmainlainiThJ the Chapel. St•t"NJ in 2012, £1.CKQ pef #Trnurn bo tramf8 to ilfr(¥n th8 Genarnl Fund. Friends of Betharyfund repTesents income from lurthisyy actP4ities. Ihe ofwhKh arE usvj for dirxt thailabk puffjoses at th8 d*crthn ofthe FndS ofBethwtyi))mmrttee. •••••
20 Betharw Homestead Nows trtho Flnan¢lal Sl•t•wnl• Yw Ended 31st January 2023 17 bl R&strict8d funts- COntind Consideration of a pruie(I to redevelop the Rcftw prr¢%rt5 has 51wied aTra a donalion ttr4¥ard$ proJed has been re¢elved. trusiees have atso al11 prt of the fttThYs Ircffl th8 aCY tec8i¥d lajt year intci a dÉsYJn81ed fijnd tovANls thts projed (see e dEswJnabY fvnds tve). AFg881 Fund-ycff dorbjrs to gNe to bulkl up 8 fijrbj for1 18 Anatysls ofnot X88ts funds fwb fun Totsl Fixeil as58ts Cash and other currnnt 55s815 Current lillts 4.201217 357,720 1193,494} 4.201.217 408.307 1193.4941 50,587 Tdal 4,365.443 50,587 4,418.030 19 R•con¢11ktrn ol n•t Incom• to Mt ¢••h fftow from op•r•tlng •¢tl¥ltt 2023 2022 Net Income for the year Rgnls rKeNod from InYgslffnt properts Interest receivat4a Interest payab F Bssel revalualknn Depre¢In ond lmpaimrrt of langitl• f(xed Assets Lo$$ on doposal of tangi)kn f0 Doc8$8 I Iln¢r¢asl in deèlo Increase l (D¢¢r¢8sel In ¢redrtors 47,548 {5.6C 11,119) 1.847 18,3501 (371 10.229 25,132 15,205 22,977 8.276 114,4851 1h frun rf•rabrMJ 89238 12.383 Dofined contritrXrtTh pwskjn pknn•.' Th• tlIty OF•rate8 a defjned pgrv4kn plw fcf Is •JnF4ffjfjts. Thè OUnt rec(3ni8od 05 4n •yns• in Ihe p•ntrJ £20.788 (2022- £182041. Funds held as a Custodlan Tnot¢ ResK1ent mons lotsllivj £6,099 ar• hohj by tho charty aLr¥J 48 4 pxloth•n Tnut••. R•kit•d party tran8Xtk>n• Donations received dYe(aty Irom Irustees Ihe year lotd £ nil (2022- £4,145). Ponalion$ Ir(xn trus1$ 8$ part olger1 lun&rai8iThJ ordonalJns uganlsed through sw)wtirwJ chur¢h¢s cannot b• ew$r¥tbf KJenifJ. F<¥trwlees dorthj 73 bekAv. Donated so¢08 voluntee lindudirvJ Irwleesl pro¥hle ser¥Ka to Bethwry in m•ny fms In¢knliig 9¥dtsity, lU[th¥4, •ni8rtairrn8nts. Iroley s8Th. ser¥wi aTrJ Pl(t ctynmlta8 pos* are fUld tyvohJnlee¥s as •••••