OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2025-08-31-accounts

THE PIMLICO MUSICAL FOUNDATION

(Registered Charity No: 1163223)

TRUSTEES’ REPORT AND

FINANCIAL STATEMENTS

31 AUGUST 2025

THE PIMLICO MUSICAL FOUNDATION

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 AUGUST 2025

LEGAL AND ADMINISTRATIVE INFORMATION

Charity Registration Number Registration Number Registration Number 1163223
Governing instrument Charitable Incorporated Organisation (CIO) constitution
dated 20 August 2015, as amended on 2 July 2019 and on 29
June 2021.
Trustees Ralph Allwood
Rev’d Owen C. G. Higgs (Chairman & Treasurer)
Laura Holleman
Charlotte Howell
Felix Martin
Tamara Oppenheimer KC
Dr Stephen Sklaroff (Vice Chairman) (resigned 10 February
2026)
Felicity Rice (appointed 10 February 2026)
Kevin Stoneham
Liane Tylee
Chief Executive & Artistic
Director James Day
Principal Office St Gabriel’s Parish Halls,
Churchill Gardens Road,
London
SW1V 3AA
Bankers Barclays Bank plc
Thurrock Business Centre
Leicester
LE87 2BB
Independent Examiner Olayinka Tomori ACA, DChA
Longmeade Consult Ltd
The Old Rectory
Springhead Road
Northfleet, DA11 8HN

1

THE PIMLICO MUSICAL FOUNDATION REPORT OF THE TRUSTEES (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

The Trustees present their annual report and financial statements for the year ended 31 August 2025. These financial statements have been drawn up to comply with the constitution and with the Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (Second Edition effective 1 January 2019) – Charities SORP (FRS102).

ADMINISTRATION DETAILS

The Pimlico Musical Foundation is a registered charity; its principal office is shown on page 1. The Trustees are shown on page 1.

STRUCTURE GOVERNANCE AND MANAGEMENT

The Pimlico Musical Foundation is governed by a CIO constitution dated 20[th] August 2015, as revised 2[nd] July, 2019 and 29[th] June 2021.

Organisation

The Board of Trustees, consisting of up to nine Trustees, governs the Foundation. Four Trustees are appointed by the Board, and four by the Parochial Church Council of St Gabriel’s, Pimlico. The Incumbent of St Gabriel’s Church, Pimlico, is an ex officio Trustee. Trustees are elected by rotation every three years.

The Board may appoint a Chairman, Vice Chairman, Secretary and Treasurer.

Decisions are made by vote at Trustee meetings or by e-mail and subsequent ratification by the Board. The Board may appoint and dismiss all paid employees of the Foundation.

Policies and procedures for the induction and training of Trustees

New Trustees are required to have a sound basic knowledge of the aims, objectives and working practices of the Foundation. In the event of any further induction being necessary it is provided by one of the Officers or another appropriate member of the Board.

Organisational management

The Chief Executive & Artistic Director manages the charity day-to-day. The Chief Executive and Artistic Director is appointed by and reports to the Board.

Related parties

As a matter of settled policy, it is not the Board’s practice to enter into any new relationships with related parties.

2

THE PIMLICO MUSICAL FOUNDATION REPORT OF THE TRUSTEES (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

Risk Factors

During the period covered by this Report, the Trustees continued to monitor the major risks facing the Charity and they remain satisfied that existing systems and controls are sufficient to mitigate those risks. During the period under review the Charity maintained sound systems of internal financial control, including procedures for the authorisation of all transactions and projects. Such procedures are kept under on-going review in order to ensure that they continue to meet the charity’s needs.

OBJECTS AND ACTIVITIES

Charitable objects and Activities

The objects of the Foundation were amended on 2nd July, 2019 and on 29th June, 2021. They are specifically restricted to the advancement of education and the arts by the provision of musical services to St Gabriel’s Church, Pimlico (the ‘Church’), its parish and the surrounding area, for the benefit of the public, including in particular:

These have been met through work with local schools - the In-Schools Programme, and two out-ofschool programmes: the Children’s Choir and Foundation Choir. There are two adult programmes: the Pimlico Chorus and SingOut! Pimlico.

PUBLIC BENEFIT

The trustees confirm that they have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing the charity’s aims and objectives and in planning future activities, as is amply demonstrated below.

ACHIEVEMENTS AND PERFORMANCE

The Trustees continued to develop the Foundation's activities, and 2024–25 was another record year for PMF in participation, reach, and visibility. PMF has grown in reach, confidence, and creativity across 2024–25, delivering more music to more people than ever before. Our programmes—spanning weekly children’s choirs, in-school workshops, adult choirs, and high-profile performances—have brought together over 700 local children and 70 adult singers in a shared culture of musical excellence and joy.

We’ve deepened our work in schools, delivering 146 in-school sessions across 11 state schools, and pioneering large-scale projects in both primary and secondary settings. Meanwhile, our Children’s Choir and Foundation Scholars have continued to flourish—supported by one-to-one music lessons, inspiring performance opportunities, and transformative pastoral care. This was the first year with a dedicated Programme Lead for the Children’s Choir. Highlights have included performing at the

3

THE PIMLICO MUSICAL FOUNDATION REPORT OF THE TRUSTEES (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

Royal Festival Hall, singing evensong at Magdalen College, Oxford, and taking part in The Sixteen’s Sounds Sublime Festival.

Our adult ensembles continue to thrive - they have also performed at community events across Pimlico—lighting up winter nights and supporting intergenerational concerts.

We have deepened our roots in the Pimlico community, bolstered by new relationships with organisations such as Mary Smith’s Community Pantry and The Westminster Almshouses. Through One Westminster’s Social Prescribing programme, we have welcomed vulnerable adults into our music-making community—creating space for both artistic fulfilment and social connection.

Collaborations have again been central to our success. We were proud to continue our partnership with Opera Holland Park, providing the children's chorus for two sold-out productions, and to build relationships with new partners including The Sixteen, Future Academies, and the Tri-borough Music Hub. Our partnership with St Gabriel’s Church and the St Gabriel’s Parish House Trust remain at the heart of our delivery and operation, and we are grateful for their continued support.

FINANCIAL REVIEW AND RESERVES POLICY

The charity’s main source of income continued to be the donations it receives. The charity’s total income in the year to 31 August 2024 was £265.1k (2024: £242.9k). Other income outside donations was relatively minor and largely consisted of monies received in connection with individual performances. The increase in income was mainly due higher receipts of unrestricted donations and associated gift aid claims, and higher levels of donations towards the Foundation Scholars Programme.

Expenditure for the year was £222.4k (2024: 191.4k). The increase was due to a higher level of activities and increases in staff costs.

The result for the year was net income of £42.7k (2024: £51.5k net income). This brings the Foundation’s reserves to £164.3k of which £31.3k is restricted and £133.0k is unrestricted (‘free reserves’). This is equivalent to 6 – 8 months’ of expenditure in the financial year.

4

THE PIMLICO MUSICAL FOUNDATION REPORT OF THE TRUSTEES (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

Reserves Policy

The Trustees are aware of the Charity Commissioners’ requirements regarding a Reserves Policy. They are satisfied that the current level of “free reserves” (unrestricted funds), which is broadly equivalent to 6 - 8 months’ budgeted expenditure, is required to enable them to maintain the objectives of the charity, meet all financial commitments as and when they fall due (including with regard to those individuals paid by the charity to deliver services) and to continue to expand the charity’s work. They envisage a target level of free reserves equivalent to 6 months expenditure is reasonable and in line with the charity’s pattern of funding and operations. The Trustees review regularly the level of reserves giving due consideration to the charity’s objectives and of changing external conditions.

PLANS FOR THE FUTURE

The Foundation will continue to pursue its objectives as set out above.

STATEMENT OF TRUSTEES’ RESPONSIBILITIES

Charity law requires the Trustees to prepare financial statements for each financial period which give a true and fair view of the state of affairs of the charity as at the balance sheet date and of its income and expenditure for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for the keeping of proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which enable them to ensure that the financial statements comply with the Charities Act 2011 and the charity’s governing document. 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.

Approved by the Trustees on 29 June 2026 and signed on their behalf by

Owen C.G. Higgs Chairman

5

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF

THE PIMLICO MUSICAL FOUNDATION

FOR THE YEAR ENDED 31 AUGUST 2025

I report to the charity trustees on my examination of the accounts of the Pimlico Musical Foundation Charitable Incorporated Organisation (“the CIO”) for the Year ended 31 August 2025.

RESPONSIBILITIES AND BASIS OF THE REPORT

As the charity trustees of the CIO you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

I report in respect of my examination of the CIO’s accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

INDEPENDENT EXAMINER’S 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:

  1. accounting records were not kept in respect of the CIO as required by section 130 of the Act;

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

  3. the accounts do not comply with the applicable requirements concerning the form and content of the 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.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Olayinka Tomori ACA, DChA

Longmeade Consult Ltd The Old Rectory Springhead Road Northfleet DA11 8HN

29 June 2026

6

THE PIMLICO MUSICAL FOUNDATION

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31 AUGUST 2025

Unrestricted Restricted 2025 2024
Notes Funds Funds Total Total
(Note 5) (Note 7)
£ £ £ £
INCOME from
Voluntary income
Donations 139,424 119,765 259,189 233,583
Income
from
Charitable
Activities
Performances 5,875 - 5,875 9,340
---------------- ---------------- ---------------- ----------------
Total income 145,299 119,765 265,064 242,923
---------------- ---------------- ---------------- ----------------
EXPENDITURE on
Charitable activities 87,629 134,775 222,404 191,437
----------------- ----------------- ----------------- -----------------
Total expenditure 1 87,629 134,775 222,404 191,437
----------------- ----------------- ----------------- -----------------
Net income/(expenditure) before
transfers
57,670 (15,010) 42,660 51,486
Transfers between funds (16,799) 16,799 -
------------------- ----------------- ----------------- -----------------
Net Movement in Funds 40,871 1,789 42,660 51,486
Fund balances brought forward 92,121 29,477 121,598 70,112
---------------- ----------------- ----------------- -----------------
Fund balances carried forward 132,992 31,266 164,258 121,598
======== ======== ======== ========

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

The comparative Statement of Financial Activities is shown in Note 7 of these financial statements.

The accompanying notes form part of these financial statements.

7

THE PIMLICO MUSICAL FOUNDATION

BALANCE SHEET

AS AT 31 AUGUST 2025

2025 2024
Notes £ £ £ £
CURRENT ASSETS
Debtors – accrued income 1,460
Cash at bank and in hand 173,928 131,963
------------------ ------------------
173,928 133,423
CURRENT LIABILITIES
Creditors: amounts falling due within 4
one year (9,670) (11,825)
------------------ ------------------
NET CURRENT ASSETS 164,258 121,598
-------------- --------------
164,258 121,598
======= =======
Represented by:
FUNDS
Unrestricted 132,992 92,121
Restricted 5 31,266 29,477
-------------- --------------
164,258 121,598
======= =======

Approved by the Trustees on 29 June 2026 and signed on their behalf by

Owen C.G. Higgs Chairman

The accompanying notes form part of the financial statements.

8

THE PIMLICO MUSICAL FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

ACCOUNTING POLICIES

Basis of preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (Second Edition effective 1 January 2019) – Charities SORP (FRS102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102).

The charity meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the accounts are laid out below.

Assessment of going concern

The trustees have assessed whether the use of the going concern assumption is appropriate in preparing these accounts and they have made this assessment in respect to a period of one year from the date of approval of these accounts. The trustees are of the opinion that there are no material uncertainties that may cast doubt on the charity’s ability to have sufficient resources to meet its liabilities as they fall due.

Income

Income is recognised in the period in which the charity has entitlement to the income, the amount of income can be measured reliably and it is probable that the income will be received.

Voluntary income, including legacies and donations, are recognised when receivable or when the Charity becomes legally entitled to them. Investment income is recognised on a receivable basis.

Income received in advance of a performance or the provision of another specified service is deferred until the criteria for income recognition are met.

Donated services and facilities

Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS102), general volunteer time is not recognised.

On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

9

THE PIMLICO MUSICAL FOUNDATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

Expenditure

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 reliably. Expenditure is classified under the following activity headings:

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

Allocation of support costs

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include general staff and office costs and other costs which do not relate to specific programmes and activities of the charity.

These costs have been allocated entirely to expenditure on charitable activities.

Funds

General funds represent those monies which are freely available for application towards achieving any charitable purpose that falls within the charity’s charitable objects.

Restricted funds comprise monies raised for, or their use restricted to, a specific purpose, or contributions subject to donor imposed conditions.

Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash at bank and in hand

Cash at bank and cash in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

10

THE PIMLICO MUSICAL FOUNDATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

Creditors and provisions

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

Cash flow statement

The charity qualifies as small and consequently, has taken advantage of the exemption provided by the Charities SORP (FRS102) not to prepare a Cash Flow Statement for the year.

Taxation

The charity is a registered charity and its activities are mainly exempt from Corporation Tax. Thus, no taxation falls to be provided for in the financial statements.

11

THE PIMLICO MUSICAL FOUNDATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

1. EXPENDITURE
Year ended 31 August 2025 Total Total
Unrestricted Restricted 2025 2024
£ £ £ £
Charitable activities:
Choir and Music
In-Schools - 23,136 23,136 22,583
Children's Choir - 23,262 23,262 20,287
Foundation Scholars - 44,114 44,114 42,256
Pimlico Chorus 13,073 22,499 35,572 18,458
Sing Out! Pimlico - 6,898 6,898 4,637
Performances and concerts - 14,866 14,866 10,524
Support costs (see below) 72,636 - 72,636 69,692
Governance costs 1,920 - 1,920 3,000
---------------- ------------- --------------- ---------------
87,629 134,775 222,404 191,437
======== ======= ======== ========
Year ended 31 August 2024 Total
Comparative Unrestricted Restricted 2024
£ £ £
Charitable activities:
Choir and Music
Musicians - 10,524 10,524
Children's Choir - 20,287 20,287
Schools work - 22,583 22,583
Foundation Choir 12,132 30,124 42,256
Pimlico Chorus 10,259 8,199 18,458
Sing Out! 3,808 829 4,637
Support costs (see below) 69,692 - 69,692
Governance costs 3,000 - 3,000
---------------- ------------- ---------------
98,891 92,546 191,437
======== ======= ========

12

THE PIMLICO MUSICAL FOUNDATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

1. EXPENDITURE (continued)
2025 2024
£ £
Support costscomprise:
Media and website 1,360 4,198
Support costs-Staff 56,325 56,524
Legal and professional fees 8,967 4,235
Other administrative expenses 5,984 4,735
------------- -------------
72,636 69,692
======= =======
Included in Governance Costs are:
2025
2024
£
£
Fees paid to Independent Examiner for:
Examination of financial statements (excl. VAT)
1,300
1,250
Other fees
300
300
=======
=======
Legal and professional fees
Other administrative expenses
8,967
5,984
-------------
72,636
=======
4,235
4,735
-------------
69,692
=======
Included in Governance Costs are:
2025 2024
£ £
Fees paid to Independent Examiner for:
Examination of financial statements (excl. VAT) 1,300 1,250
Other fees 300 300
======= =======

2. STAFF COSTS AND REMUNERATION OF KEY PERSONNEL

2025 2024
£ £
Staff costs during the year were as follows:
Wages and salaries 125,846 103,893
Social security costs 2,085 2,677
Other pension contributions 2,776 2,197
-------------- --------------
130,707 108,767
======= =======
The average number of employees in the year was: 4.5
=====

The number of employees whose emoluments exceeded £60,000 was Nil (2024: Nil).

3. TRUSTEE REMUNERATION & RELATED PARTY TRANSACTIONS

No trustee received any remuneration from the charity during the year (2024: One trustee received £105)

No trustee (2024- none) received reimbursement of expenses: £- £ - ====== ======

13

THE PIMLICO MUSICAL FOUNDATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

4. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025 2024
£ £
Trade creditors 5,770 9,175
Accrued expenses 3,900 2,650
- ------------- --------------
9,670 11,825
= ====== =======
5. RESTRICTED FUNDS
Year ended 31 August
2025
Balance
at
start of
Year
Income Expenditure Transfers Balance at
end of
Year
£ £ £ £ £
In-Schools 6,500 29,000 (23,136) 12,364
Children’s Choir 16,176 19,000 (23,262) - 11,914
Foundation Scholars - 46,000 (44,114) 1,886
City of Westminster VCS 6,801 1,200 (22,499) 14,498 -
SingOut! Pimlico - 12,000 (6,898) - 5,102
Performances and Concerts - 12,565 (14,866) 2,301 -
-------------- ------------- ---------------- ---------------- ----------------
29,477 119,765 (134,775) 16,799 31,266
======= ======= ======== ======== ========
Period ended 31 August
2024
£ £ £ £ £
In-Schools 4,500 24,200 (22,583) 383 6,500
Children’s Choir 10,704 25,759 (20,287) - 16,176
Foundation Scholars - 28,450 (30,124) 1,674 -
City of Westminster VCS - 15,000 (8,199) - 6,801
Sing Out! 571 258 (829) - -
Performances and Concerts - 10,000 (10,524) 524 -
-------------- ------------- ---------------- ---------------- ----------------
15,775 103,667 (92,546) 2,581 29,477
======= ======= ======== ======= =======

14

THE PIMLICO MUSICAL FOUNDATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

5. RESTRICTED FUNDS (continued)

In-Schools

Monies donated specifically for the charity’s In-Schools programme. Restricted funds carried forward have been retained for use during the 2024–25 financial year in line with donor intentions.

Children’s Choir

Monies donated specifically for the charity’s Pimlico Children’s Choir programme. Restricted funds carried forward have been retained for use during the 2025–26 financial year in line with donor intentions.

Foundation Scholars

Monies donated specifically for the charity’s Foundation Scholars programme. Restricted funds carried forward have been retained for use during the 2025–26 financial year in line with donor intentions.

City of Westminster VCS

Restricted funding received from Westminster City Council to support core staffing costs and organisational capacity as part of the Council’s Voluntary and Community Sector (VCS) Grant Programme, enabling PMF to expand community engagement, stabilise delivery, and strengthen long-term fundraising.

SingOut!

Monies donated specifically for the charity’s SingOut! Pimlico programme. Restricted funds carried forward have been retained for use during the 2025–26 financial year in line with donor intentions.

Performances and Concerts

Monies donated for specific concerts and or performances. Restricted funds carried forward have been retained for use during the 2024–25 financial year in line with donor intentions.

All restricted fund balances at the year-end are held in cash.

6. CONNECTED PARTY TRANSACTIONS

The Chair of Trustees is a Trustee of the St. Gabriel’s Parochial Church Council (PCC) (registered charity number 1133969) and of St Gabriel’s Parish House Trust (registered charity number 1114216).

The PCC has continued to allow the Foundation to have use of its rooms and facilities, at certain times, without any charge, or reimbursement of expenditure incurred by the church on behalf of the Foundation. St Gabriel’s Parish House Trust provided office support to the Charity. There were no other transactions between the charities during the period covered by this report (2024: None).

The value of the use of facilities and of the office support has not been reflected in these financial statements as it is not considered to be material.

15

THE PIMLICO MUSICAL FOUNDATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

7. COMPARATIVE STATEMENT OF FINANCIAL ACTIVITIES FOR PREVIOUS PERIOD

Unrestricted Restricted 2024
Funds Funds Total
(Note 5)
£ £ £
INCOME from
Voluntary income
Donations 129,916 103,667 233,583
Income from Charitable Activities
Performances 9,340 - 9,340
---------------- ---------------- ----------------
Total income 139,256 103,667 242,923
---------------- ---------------- ----------------
EXPENDITURE on
Charitable activities 98,891 92,546 191,437
----------------- ----------------- -----------------
Total expenditure 98,891 92,546 191,437
----------------- ----------------- -----------------
Net income/(expenditure) before transfers 40,365 11,121 51,486
Transfers between funds (2,581) 2,581 -
----------------- ----------------- -----------------
Net Movement in Funds 37,784 13,702 51,486
Fund balances brought forward 54,337 15,775 70,112
---------------- ----------------- -----------------
Fund balances carried forward 92,121 29,477 121,598
======== ======== ========

16