SToCIORT MUSIJM FOUNDATION LIMITED COMPANY LIMITED BY GUARANTEE TRUSTEES, REPORT & FINANCIAL STATEMENT FOR THE YEAR ENDED 31yfH NOVEMBER 2024 COMPANY REGISTRATION NO: 08777439 CHARITY REGISTRATION NO: 1163915
STOCKPORT MUSLIM FOUNDATION LIMITF.D CONTENTS Page "I"ruslccs/Dircctors "Frustccs Report Statement of "frustccs, responsibl itics Indcpcndcnt Rcview Statcinent or rinancial aclivities Balancc Sheet Notes lo the accounts 9- 12
STOCKPOR'I. MUSI.IM FOUNDATION LIMITED TRUSTEES AND PROFESSIONAL ADVISORS 'I'RUSI'I4 ES: I I.IBIIJ .11 I.111.:D DIKI,.'CI'ORS: IQB.U..111-'XI)I I IL"%%.IIN' BUSINI,:SS ADDRESS: 15.1. 1.I.OOIL.IIF.RCLIiI' HOL'SE ?46 FINN.F.Y I_.ILNF. I Il.-.-11.l) CIKI-I-' ci ii.:.ii)iJ.: sk8 3(2D .1_I11 B.IIU.()KI" 110()R RO.ID .11.IN(.'I11-'%-I'I-'K AccouTrfi'ATrrrs: /_II11.'LIi,LN,D CC)111)_INI' BI.-ILX.IC"I.' -11.KN(-HI.-S'1-I.'R 119 ?1.1.
Pagc 2 STOCKPORT MUSLIM FOUNDATION TRUSTEES, REPORT {DEC 2023- NOV 2024) THE TRUSTEES PRESENT THEIR ANNUAL REPORT AND AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2024 AND CONFIRM THEY COMPLY WITH THE CHARITIESACT 2011. THE TRUST DEED AND THE CHARITIES SORP REQUIREMENTS. STRucfuRE. GOVERNANCE AND MANAGEME GOVERNING DOCUMENT STOCKPORT MUSLIM FOUNDATION IS A UMITED COMPANY CONSTITUTED AS A CHARITY AND REGISTERED WITH THE CHARITY COMMISSION ON 9TH ocfoBER 2015 UNDER CHARITY NUMBER 1163915. IT IS GOVERNED BY A COMPANY STRUCTURE WITH MEMORANDUM AND ARTICLE5 INCORPORATED IN 2013 COMPANY NUMBER 08777439. ORGANIZATIONAL STRUuRE THE DIRECTORSARE THE CHARITYTRUSTEESANDARE RESPONSIBLE FOR THE GENERALCONTROLAND MANAGEMENTOF THE CHARITY. THE TRUStEES GIVE THEIR TIME FREELY AND UNLESS APPROVED LIY THE BOARD RECEIVE NO REMUNERATION. THE TRUSTEES MEE[ TOGETHER AND ARE RESPONSIBLE FOR DECISIONSTAKEN IN RELATION TO AcfiviTIES PROVIDED BYTHE CHARITY. RECRUITMENT AND APPOINTMENT OF TRUSTEES THE EXISTING TRusfEES ARE RESPONSIBLE FOR THE RECRUITMENT AND APPOINTMENT OF NEW TRUSTEES RISK MANAGEMENT THE TRUSTEES ASSESS THE RISKS THE CHARITY FACES ON AN ONGOING BASIS AND MANAGE THEM THROUGHOUTTHE YEAR. THE CHARITY IS NEWAND THE TRUSTEES WILL PUT IN PLACE POLICIES AND PROCEDURES AS NEEDED TO ENSURE ThAT RISKS ARE REDUCED. OBJECTIVES AND A1VITIEs oBJEIVEs THE ADVANCEMENT OF ISLAM IN ACCOROANCE WITH SUNNI TRADITION AND ACCORDING TO THF HANAFI BARELVI SCHOOL OF ISLAMIC JURISPRUDENCE INCLUDING (BUT NOT LIMITED) TO FACILITATING AND ORGANISING EACH THE FOLLOWING: IAI THE INDIVIDUAL AND COMMUNAL DAILY PRAYERS (MORE COMMONLY KNOWN AS SALAATI IBI THE COMMUNAL PRAYER MADE ON FRIDAYS IMORE COMMONLY KNOWN AS JUMAAH ICI THE REGULAR COMMUNAL GATHERINGS FOR THE REMEMBRANCE OF GOD AND FOR THE RECITATION OF EXTRACTS OF THE QUFiAN (MORE COMMONLY KNOWN AS ZIKR . IDI THE COLLECTIVE OFFERING OF PEACE AND BLESSINGS UPON THE PROPH MUHAMMAD (PEACE AND BLE551NGS BE UPON HIM) BOTH IMMEDIATELY FOLLOWING THE COMMUNAL DAILY PRAYERS AND THE COMMUNAL FRIDAY PRAYER AND OTHERWISE IMORE COMMONLY KNOWN AS PRA_YING DUROOD SHAREEF .
Page 3 (EITHE REMEMBRANCEAND CELEBRATION OFTHEBIRTH OFTHE PROPHET MUHAMMAD (PEACE AND BLEING5 BE UPON HIM) IMORE COMMONLY KNOWN AS EID MILAD UN NABI . IF) THE COMMUNAL FUNERAL PRAYER (MORE COMMONLY KNOWN AS JANAZAA REMEMBRANCE FOR THE DECEASED {MORE COMMONLY KNOWN AS KHATAMS . AND PRAYERS OF (GI THE MONTHLY PRAYERS AS AN ACT OF REMEMBRANCE AND BLESSINGS FOR SAYYIDUNA SHEIKkl ABDULQAADIRJILANI IMAYGOD BE PLEASEDWITH HIM) IN F.ACH ISLAMICCALENDAR MONTH IMORI COMMONLY KNOWN AS GHIYARWEEN SHAREEF IHI THE REMEMBRANCE AND CELEBRATION OF ALL ThE SAINTS ACCEPTED BY MUSLIMS FOLLOWING THE HANAFI BARELVI SCHOOL OF ISLAMIC JURISPRUDCNCE (MAY GOD BE PLEASED WITH THEM) (BEING CoLLEIVELy MORE COMMONLY KNOWN ASAULIA ALLAH . 111 THE PRAISING AND OFFERING OF BLESSINGS UPON THE PROPHET MUHAMMAD IPEACE AND BLESSINGS BE UPON HIM) THROUGH THE RECITATION OF POETRY AND BY ANY OTHER MEANS,. IJI SUCH OTHER PRAYER MEETINGS, LECTURES AND EDUCATIONAL AND/OR RELIGIOUS EVENTS AS THE MEMBERS MAY DECIDE FROM TIME TO TIME. TO ACT AS A RESOURCE FOR YOUNG PEOPLE UP TO THE AGE OF 18 LIVING IN STOCKPORT BY PROVIDING ADVICE AND AssisfANCE AND ORGANISING PROGRAMMES OF PHYSICAL, EDUCATIONALAND OTHER AcfiviTIES AS A MEANS OF: ADVANCING IN LIFE AND HELPING YOUNG PEOPLE B Y DEVELOPING THEIR SKILLS, CAPACITIES AND CAPABILITIES TO ENABLE THEM TO PARTICIPATE IN SOCIEfY AS INDEPENDENT, MATURE AND RESPONSIBLE INDIVIDUALS- ADVANCING EDUCATION; RELIEVING UNEMPLOYMENT; PROVIDING RECREATIONAL AND LEISURE TIME A1VITy IN THE INTERESTS OF SOCIAL WELFARE FOR PEOPLE LIVING INTHEAREAOF BENEFITWHO HAVE NEED BY REASON OFTHEIR YOUTH, AGE. INFIRMITY OR DISABILITY, POVERTY OR SOCIAL AND ECONOMIC CIRCUMsfANCES WITH A VIEW TO IMPROVING THI CONDITIONS OF LIFE OF SUCH PERSONS. THE RELIEF OF THOSE IN NEED BY REASON OF THEIR AGE, ILL HEALTH, DISABILITY OR FINANCIAL HARDSHIP. USE OFVOLUNTEERS THE TRusfEES HAVE REGUL4R VOLUNTEERS AS THE TRUSTEES THEMSELVES ENCOURAGE LOCAL CENTRES TO USE AND DEVELOP VOLUNTEERS.
Page 4 AcrivlES AND ACHIEVEMENTS HOW OUR AcfiviTIES DEUVER PUBUC BENEFIT: THE FUNDING WILL COVER THE Cosrs OF EMPLOYING A PART-TIME EDUCATIONAL STAFF. WHO WILL BE RESPONSIBLE FOR IDENTIFYING AND BRINGING ON BOARD BENEFICIARIES, AND ALSO FOR THE DELIVERY OF RELIGIOUS AND NON-RELIGIOUS EDUCATION ANDTRAINING. IT WILLALSO COVER SMALLER COSTS RELATED TO TRAVEL, STATIONERY AND OTHER SUNDRY EXPENSES. DURING THIS PERIOD, THE FOLLOWING OUTCOMES WERE ACHIEVED: THE CHARITY INSTIGATED ITS EDUCATIONAL PROGRAMME INCLUDING: DAILY RELIGIOUS EDUCATIONAL CLASSES FOR CHILDREN BETWEEN THE AGES OF 4 TO 16; DAILY PRAYER MEETINGS FOR THE WHOLE COMMUNITY; WEEKLY RELIGIOUS EDUCATIONAL CLASSES AND PRAYER MEING5 SPECIFICALLY FOR WOMEN; WEEKLY LECTURE PROGRAMME ON AVARIETYOF RELIGIOUS TOPICS FOR THE WHOLE COMMUNITY: WEEKLY RELIGIOUS EDUCATIONALCLASSESAND PRAYER MEETINGS FOR THE WHOLE COMMUNITY.. THE CHARITY CONTINUED ITS PROGRAMME OF REUGIOUS EVENTS DURING THE ISLAMIC YEAR INCLUDING: ANNUAL MEELAD-UN-NABI EVENT HELDAT KINGSWAY HIGH SCHOOL FORAPPROXIMATELY 6(XJ AThENDEES: DAILY PRAYER MEETINGS DURING THE HOLY MOWH OF RAMADHAN.. PRAYER MEETINGSAND LECTURES ON DATED OF RESPECTED RELIGIOUS EVENTS IEID-UL- FITR, EID-UL-ADH& MUHARRAM. HAJJ. 5HAB-E-BARAT, sHAB-E-M1, ETC.). FINANCIAL REVIEW RESERVES POUCI THE TRUSTEES HAVE REVIEWED THE RESERVES OF THE CHARITY. THEIR POLICY IS TO HOLD ENOUGH FUNDSTO MEETTHREE MONTHS OPEIIATING COSTS OF THL CENTRE.
Page 5 STATEMEMf OF TRUSTEES, RESPoNSIBILlEs THE CHARITY TRUSTEES ARE RESPONSIBLE FOR PREPARING AN 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 FINANCIALSTATEMENTS FOR EACH YEARWHICH GIVEA TRUE AND FAIR VIEW OFTHE STATE OF AFFAIRS OF THE CHARITY AND OF THE INCOMING RESOURCES AND APPLICATION OF RESOURCES OF THE CHARITY FOR THAT PERIOD. IN PREPARING THE FINl4NCIAL STATEMENTS, THE TRuEEs ARE REQUIRED TO-. SELECT SUITABLE ACCOUNTING POLICIES AND THEN APPLY THEM CONSISTENTLY.. OBSERVE THE METHODS AND PRINCIPLES IN THE CHARITIES SORP- MAKE IUDGEMENTS AND ESTIMATES THAT ARE REASONABLE AND PRUDENT: STATE WHLTHLR APPLICABLE ACCOUNTING STANDARDS HAVE BEEN FOLLOWED. SUBJEcf TO ANY MATERIAL DEPARTURES DISCLOSEO AND EXPL4INED IN THE FINANCIAL STATEMENTS. PREPARE THE FINANCIAL STATEMENTS ON THE GOING CONCERN BASIS UNLESS IT IS INAPPROPRIATE TO PRESUME THAT THF CHARITY WILLCONTINUE IN BUSINESS. THETRUSTEESARE RESPONSIBLE FOR KEEPING PROPERACCOUNTING RECORDSTHAT DISCLOSE WITH REASONABLE ACCURACY AT ANY TIME THE FINANCIAL POSITION OF THE CHARITY AND TO ENABLE THEM TO ENSURE THATTHE FINANCIAL STATEMENT5 COMPLY WITH THE CHARITIES ACT 2011, AND THE PROVISIONS OF THE TRUST DEED. THEY ARE ALSO RESPONSIBLE FOR SAFEGUARDING THE ASSETS OF THE CHARITY AND HENCE TAKING REASONABLE STEPS FOR THE PREVENTION AND DEfElON OF FRAUD AND OTHER IRREGULARITIES. THE TRUSTEES FOR THE PLIRPOSES OF CHARITY LAWWHO SERVED DURING THE YEAR AND UP TO TH&. DATE OF THIS REPORT ARE SE[ OUT ON PAGE I. APPROVED BYTHE TRUSTEES AND SIGNED ON ITS BEHALF IIV: YASAR ANWAR KAUSHAL IDIREcfoR) DATE:
INDI:PTr:NDF..ThT F.XAIMIPiF.M'S RI.PORT Pagc 6 TO TIIE I'RLiSTTr.F.S OF STOCKPOIiT MLTSLIM FOUNDAI'ION LI.MITb:l) I rcport on thc accounts of thc Stockport uslim Foundation l.1m1(L rL'gi¥rcd charit!. numbcr 1163915 for thc accounis ear cnded 30 NovcmlKr 2024 w'hich are oui on Pag 7 tt) 12. .svTr.crivTr. KF.sp()•4SIBII,ITITr:.S OF TRLSTTr:F.S AND Tr-XAIIINTr.R 'I'hL charliS trnsices are 'snsIble tor the prcparaiion for th¢ a¢¢ounts in a¢¢ordan¢¢ with thc rcquircmcnl or IhL CharitÈC5 Aci 2011 ('*hc Acl').'IILC charitYs IruslLr5 consÉdcr that an audil is rcquircd for this yc(ir luniJL'f 5¢Ciion 4312) ofthe Chariiies Act 1993 {thc 1993 Acil and that gn indcw)deni examination is necded. li is my rc.%w)n5ibiliti' lo= cxaminc thc accounts {undcr 5CCtion 145 ofthc 2011 Acl) tu follo. thc procLdurc5 laid do71 in thc G¢nLfdl DirL'ciion& given by the Charii). Commission (under scction 145{5)(b) ofihc Act): and in a¢¢ordan¢¢ l.-RS 10? SOIiP lo slate .hdhLr particular maltLY5 have come io m!. aiicnlion. IlIl.%l.% ()F IN I)b:l>Tr:I'l)b:Yi .1. b:XAMINb:R'S RF.I'()RT: M%, L'%amill<ltion "aS earricd oui in acLordanLL with ihc CT¢nLrdl Dirc¢tions given by thc Charii (.'()mini%sion. Iln L.xainindiion includes ihL accouniino rccord5 kLPi b!" Illi cl?1}. and il cuznpdri&on ol'ihc accollnis prLSLiIILd I.ith thosL rccords. li a150 includc5 COll5idLrdliun Ol-), unusual ticms or diselosurcs in thL aecollnls and sccking i.Kplanalion5 from }"ou a5 cvnccrning an), such matl¢rs. .1 liL procLdurL'S undcnakLn do noi provide all ihc cvidoncc ihat M'ould required in an audiL and consLqucntl!' I do not L.¥prcss an audi¢ opinion on thL view givcn b!" thL accounts. {l)b.p.r1)1.1' b.XAN11% Tr.R's sfA'I.F..MF.-: In conncclion with our cxaminalion. no mthi¢r has come lo my allcntion- { I I 'hiCh giycs mc rcasonablc rausi lo believe that in anv matcrial r¢stKd the rcquiremcnts - to kLI'P aecounting records in accordan¢¥ scclion 41 ofihc Act- and . io pr¥'parc accounts ¥i'hich It6[d 1th thL accountin8 fLcords al io ¢ompl!' 1th the accounting rLquircEncnts vl-lhc Ali havl nui bccn mct- or {?} io ii'hich. in wni. opinion. aiienLion should iK" dra1) in order cnablc a Pro undcJ¥tanding olthc aecounis to bc r¥wh¥d. Mr. Trthrribukh IAheer (Tr-CCA) /.ahLYr and C."ompani" LhJrtLrLd CLrtili¥d ALcollnlanls 63 KiDgswz 13urna¥ Maiiclicslcr l)dlL':
Pgge 7 OCKpoirf MISIJM I".OLNDATION iJMrrLD SI'ATTr.YEYI I. OTr TrINANCIAt.AcrIvi"rIi. FOR I'IITr. YEAR Tr.NDTr.D wrii.NOTrI.:MMbR 3J24 'otes 2DII 'ro Illl 'I'othl INCmIl AND I!NDOlVhll.:N 93ffj9.1 9.1.998 13J 93 'I'(yrAI. JNCOMI.: IJ.tsS: I.PE.-DII.LRp. l)I'll'RI.: {)% R.Il%lX'(D I.'I'XI) iiii 9,19 88.411 'I'(YI'AI. I.XVI.:.NDI'I'LIU.: Nlsl, INCOE*lls I 1111NDITuRLl -I'1'Al. bl'YI)S LIKOLGJII J.'ORIVARD I'O'I'AI. J.'LNDS CARRII.:D I.'ORWARD 57
rocKPORf MLSUM TrOUNDATION iJMI'fLD BAIthNCF. SIIF.Irr OR'nIb. j.:NDE. Jyrii NOVTr.MBI.:R))7A I,"IXIID A&SI.-I'S 5.1 IUU,:N'l' ASSi,:'rs (Ash ai hasik #nd iii l)rcpA!rnnLts 412 .494 .7( IJAISIJJ'I'IIts.. i.-111.'L)I'I'I IIL%.-.111()I'N'IN 11 UJJ%(J l)L'l.: .IciruaI (IthLY (lit 9i9 NI.:'J' RRI.:n ASSL-rs 'IIYl'AI. A&SI." -i.s ij.ss cl.'k..r iJABIiJTIIIS 6) 'I'O'IAI. NI.-I' A&SJ:-15 Z%6>7 I.ndS O(the Chgrilf. 1'nTLViTl'J fun. RLTTKtLJ fuiML I'<)r thL cndts¥ lik N()Itnber Ihc C(xnPd. eniiiid in clnpEOn fiom atsdtt under section 47ryi of ihe C.()mpai¥c$ .ljl tvUtinE tu sinall compAnie5 Dirccior8' rcspon517)ilitT. "IIIE tn¢iiilKf5 liaii n()t wuitcd th compan!" to obl1 an oudit of itj accounts COT the quesison 'Clli)rt.1-6:'11]e dttcctors Akn04¢d8e ihcjr rcswlttliiks compliryng Ehc requyr¢tnmi$ Ut the.lci respecs lo -Ici(>uiiiinK reci)rds alid thl preparAiion ol acc(H]nt$ "Ihe Acri)unts prtpred Jn aCCDTth. iKe thc PrOViSKs rekni1 to Com1¢$ ¥ithin Pan li r)1 thL' l.i)nip.IllTCS .la IIK>. 1th the I'IrraJ Reponing for }.1]lIeS ',cEEective.IpnJ J? M)81 and in accordAncc I.'ILS 151, Ni I) -Ippruii'L IKhal(u(Ih¢ B()ard L Appfu%'e these accoun1% nd c()rthm thai asMilabk gll ihc li)l(>llnali *MI expian#iJtbnJ l()r th.. prcTyAr%tAOn. 'J'rng¢e¢8'.
Pw9 S'I'OCKPOR"J' MUSLIM FOL'NDATION LEMITED NOTES TO THE AccouTrri's FOR fiiE YEAR ENDED 3(Yrii NOVEMBf.R 2024 I. ACCOUKI'ING POI.ICIES 1141&iS uf accuunlitig 'Il)L aCCUUtLts hai"c bccA pIq)arcd on thc kn'btOriC21 cost b?sis L)f accounting at)d in 1CC()rclAncL Thidi qppiicablc accuiititing. s11ni12rd% and compl!- iiiili Il)e.%ta¢ement ol Rcc()mmciidcd Practice.IccoLUiting bi Chlrities U.'IL% IU• %()RP). ljicoine aiid eTpcnscs Arc accountrd for on a ttccipi b2SffiS. "I'anRiblc_fLKcd as*ts gJn _DprJA .1 anble fred Asgets are ststed in the ba]xnct shect at cost less depreci2ti0 In this ciraunstAiices. there is no depreciation for12nd Aod bli l.ixiurLs. I,iiLiTW,S 4111d I..quip1il li'o RcdLTcing Ba]ance 2. S'l'Atil.' COSI'S 2024 "Itse aiErage number ot emplnrce during the rar Ere' N'uinl)cr "olUntL.rs io 10 2.1:"I'RL.S'I'I.:I.'S RLMLNE.'RA'I'ION -.UL t1l.L proi.ftdc their %CniCLS the dwity frec o(chArgL Thithoui ani remunc'rA(iOiL
Pagc 10 STOCKPORT MUSLIM E*OUNDATION IJMITE.4D NO"I"LS TO I'IIE ACLOUN'I'S E.'OR THE YEAR ENDF.D 30TH NOVEMBER 2024 J."I'ANGEBI.E Fixf.D ASSL7'rs FIK]'URFS, TrI'II'INGS AND LQUlPhii.:Kr "riyi'AL COST Ai Isi DecLmb¢r ?0?3 AdditiOnS Ai 30th NoYcmlKr 20?4 .165 13,165 DF.PRF.CIATION At I st Dcccmbcr ?0?3 (9 (h59 Charge for the }'ear 914 91-1 At 30tli Nov¢mber ?0?4 7.983 7.983 :T BOOK VALUTr: At 30th Novcmbcr ?0?4 j,18? Ai Isi t)ccimbL'r ?0?3 4. CASII AT BANK AND IN E4AND Ilank Account RTr.¢ ilank A¢¢ount 11.-94 8,168 20,082 26,760 4.1- PRI.'PAYMI.:KI'S .11? 5. CRE,'I)I'I'ORS: AMouTrrfs i.'ALLtNG DL'E WI'I'IIIN ONI.: YI.:AR l)thcr cr¢IlOrS AcLrual 389 83- 9j(J
Pagc 11 grocKPOR'I' MLSLIM foLTr4DA'fIoN IJMrrED NOTISS TO TIIE ACCOUKJ'S I.'OR TIIE YEAR ENDED 30TII NOVLMBER 2024 LANALYSIS OF INCQMLAUD_Iw, rrUKL 2023 UnTCBtricrcd Rc&iric*d Endowmcnt Fuod8 ruiids 7.otal 'I'ul41 DONAfioNS AND IJPGACILIS uiiAiions & tees Lnrestricted 93.694 93,6lJ.I 9-1 (198 l)3 9.i.111.I I!XPI.:NDI'I'UKL ON KAtSJNG t•bNDS (.(JNI Iiiciirr¢d %eL.king cloiiAiions j.gJXI 3.Y911 8,6-.1) knices l.i18 9.11 I¥XPR,:ND11'URLI ON CIIARrrABLE Acrivn'iL7S 41X¢¥ And.%AkIiL'$ 3(1.-.33 30.-.33 i) -Icccountanc%' 1.331) -l¢lLTIIL)nc i-iJi4 )K-I' L().sTh.. RL'nl HaiL'. 'Paits RL'AL.4L$ IAdrassa I._¥i)enses Ilii nk clwgcs l)LprL'LLlIt()n 13.9-,6 (>6.1 IB.liIi 914 4.811) '.qiiipiMii renial unclnL5 Insurdnce .ii6 3.) 88..Ui NI."'I' INCOE+llP/LOSS 13.8181 'I'O'IAI. I.'UNDS BROUGII'I. bORWAIiD 'I'O'I'AI. I,'UNDS CAKRILD FORWAIU) 24J139 24.8.59
Pagc 12 S'I'OCKPOR'I. MUSLIM FOUNDAI'ION J.IMI'I'LD IYIYI'ES TO'I'HL ACCOUNI'S roR'fiIE YI,:AR LNDLPD 31YI'II NOVI=.MBER 2024 7. ACCUMUIATF.D FUNDS UtstestrActrd Restricted Endowment J,lia 'ro'I'M. Ba]anrc at 30 NoiTmbcr JJ?J .Nei Incomc/JA)SS {3.818) (3.8181 B2]2nCL' It So Noiunber I 24,&19 24,839 8. INDI.:PlI NDI.:Trri' LXAMINER I.'ELS ..Iccounianfj- l.ees 570