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2023-12-31-accounts

REGISTERED CHARITY NUMBER: 1167872

REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

TRANSPORT MUSEUM WYTHALL

Cooper Adams Ltd 12 Payton Street Stratford upon Avon Warwickshire CV37 6UA

TRANSPORT MUSEUM WYTHALL

CONTENTS OF THE FINANCIAL STATEMENTS for the Year Ended 31 December 2023

Page
Report of the Trustees 1 to 5
Independent Examiner's Report 6
Statement of Financial Activities 7
Balance Sheet 8
Notes to the Financial Statements 9 to 12
Detailed Statement of Financial Activities 13 to 14

TRANSPORT MUSEUM WYTHALL

REPORT OF THE TRUSTEES for the Year Ended 31 December 2023

The trustees present their report with the financial statements of the charity for the year ended 31 December 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The Trust's objective is "To collect, restore and preserve buses, coaches and battery electric road vehicles of Midlands operators and builders, and demonstrate road public transport across the twentieth century by exhibiting and operating them for the public. Additionally to create comprehensive archives of builders and operators, e.g. photographs, cine and video, book library, manufacturers' technical catalogues and manuals, engineering drawings, publicity and point of sale material, ticket machines, timetables, destination blinds, uniforms, bus stops and other roadside furniture. To make available information to others wishing to further their knowledge, by specific project or otherwise."

Implementation

The objective is implemented through the Transport Museum Wythall a Foundation Charitable Incorporated Organisation.

In 2023, public access to the collection was available on approximately 70 days annually, with at least 6 of these being "special event" days. Additionally, information is made available in response to public enquiries whether verbally, by post, or by electronically mailed requests.

Significant activities

Visitor numbers in 2023

Category 2023 2022 2021** 2020* 2019 2018
Event Day 5903 5140 2256 2380 4468 3728
Non - event day 7822 8860 6247 1445 4393 4839
School - pupils 1100 1016 200 0 1120 1167
School - adults 304 176 53 0 228 315
Other Groups 2071 175 303 0 201 124
Total 17200 15367 9059 3825 10410 10173

** 2021 figures affected by later openings due to Covid, missing Easter and May Day events days.

Public benefit

A high proportion of the Museum's vehicles and all its artefacts are owned by the Trust itself. A limited number of buses are owned by individuals and pay a rent which helps to support the Museum's activities. All buses at the Museum under this arrangement fall within the Museum's collecting policy and, in addition to the rent payable, owners are required to contribute time and expertise to the running of the Museum.

Grants

£1,200 from the Social Enterprise Academy £1,206 from West Midlands Museum Development

No income was received from contracts from central or local government to deliver services.

Volunteers

All Trustees are volunteers and no payment is made for their service as Trustees. All 'staff' involved with day to day operation of the Trust and Museum are volunteers

Occasional work requiring specialist skills and/or knowledge is contracted out and, on occasion, Trustees or Trust members have received payment for their services.

Page 1

TRANSPORT MUSEUM WYTHALL

REPORT OF THE TRUSTEES for the Year Ended 31 December 2023

ACHIEVEMENT AND PERFORMANCE

Charitable activities

2023 was another record year for the Museum in terms of visitor numbers, these being 17,200 a further 11% up on 2022. Both 'Event Days' and normal openings showed an increase on 2022.

We received a Travellers' Choice Award, the second in two years and this has helped with our general advertising of the Museum.

We now have sustainability set firmly in the ethos of the organisation to enable us to continue to develop the museum against our original mission statement. The key here is the desire to increase visitor numbers that fund the restoration and presentation of vehicles. Initiatives have included hosting a number of formal car club meetings on Sunday mornings alongside the 'drop-in' events that were successful in their own right adding different attractions for museum visitors including building a new model railway diorama plus a food kiosk and nursing mothers' room.

Free local bus rides whenever the Museum is open are popular, as are miniature railway rides operated by the Elmdon Model Engineering Society on our site. This year Wythall had 15 vehicles available for the free rides offering not only an increase in vehicles but also variation over 2022.

The Museum also ran a second joint venture with the British Motor Museum to hold the Wythall BusFest@Gaydon rally on their site in July, an excellent event promoting our museum. This was in addition to 9 special events on the Wythall site.

We continue to develop and manage new initiatives to broaden the general attraction of the museum and development of volunteers through training. Below is a list of the key activities:

Health & Safety: Whilst we have a wide range of processes, procedures and work instructions available for volunteers who work on site, our oversight needed increasing. Consequently, we have contracted with an external company, 'Primed', who initially completed a detailed survey and now act as consultants to support us. This area has been further strengthened with John Elliott who has volunteered to be the onsite point of contact/manager.

Safeguarding : Safeguarding is Everyone's Responsibility. It is legally relevant to children under the age of 18 and vulnerable adults. We have strengthened our processes and procedures and provided training for the education team leaders. In addition, Chris Leas has volunteered to take the lead on site with his experience from throughout his working life.

Technical Training: We continue to invest in training for our volunteers with courses available from various museum support services and in particular a PSV Inspection Course to DVSA Standards for our engineering team. This particula r course reflects the continuing supervision of the running fleet to industry standards.

External Training Interactions : The museum continues to be active in external training and peer group activities through the WMMD and Lottery funded initiatives exploring the knowledge and ideas within the sector. Both

volunteers and Trustees were able to take advantage throughout the year. In addition, we were invited to speak at a sustainability conference in Bristol and a Zoom session for WMMD looking at Volunteer management.

Driver Training: A new Driver and Conductor Handbook was written towards the end of 2023. This is to be used to assist our drivers for the 2024 season in pre-season training. This training will be mandatory for those selected to drive.

Café Staff Training : Café staff received on site training for health and safety.

Paint Shop Heating: Two air sourced heat pumps have been installed and now provide an environment that enables painting throughout the year.

Page 2

TRANSPORT MUSEUM WYTHALL

REPORT OF THE TRUSTEES for the Year Ended 31 December 2023

Community Engagement: Over the winter, a group of people has attended the site as part of a re-hab project carrying out gardening and painting. Please take a look around the gardens to see the work they have been doing, especially with the new 'secret garden' project at the far end of the site between the railway and the new fences. We continue to work with Woodrush High School and the Shakespeare line team and were pleased to welcome Lord Peter Hendy to site on his way to open the newly refurbished Henley in Arden station.

Bus Operations: The Museum continues to be a licensed bus operator although this year we significantly reduced this requirement and the major outcome was to stop offering a pick-up service to schools that was offset by maki ng school visits free.

Restoration: Other restoration work is ongoing both using the Museum's own labour force and local off site contractors. We have three vehicles being restored offsite, the D7 being funded by a grant from the Community Ownership Fund of the Department for Levelling Up Housing and Communities for £57,373 grant, for which we were very grateful. There are a further six in our own workshops. We hope that four of these will be available for the start of the 2025 season.

Our current restoration programme is extremely ambitious, this is already resulting in more of our valuable collection being restored at pace. These restorations are to a high standard. Some of these restorations have been waiting for over thirty years for completion. The museum operates more vehicles from the collection than in its history, this is a testament to the increased volunteer recruitment within the engineering department, after years of being stagnant in volunteer numbers. We have also invested in a dedicated on-site office, in order to professionalise our approach to record keeping and events management.

Business Initiatives: The museum signed an MOU with Transport for West Midlands outlining a collaboration between Transport Museum Wythall and TfWM to celebrate the heritage and history of public transport within West Midlands. The project is ongoing. We also supported BBC Radio WM with its Summer Road Show, broadcasting live from one of our historic vehicles from 10.00 to 13.00 over three days. A big opportunity to raise awareness of t he museum across a wide area.

No direct work was done to any of the battery electric vehicles this year, though we are looking to start some historical social history work in 2025 assisted by the Oral History Society.

Our agreement with Statfold Barn Railway, Tamworth is working well and we continue to have 3-4 buses loaned out to their site. We anticipate that their transport museum will have significant investment throughout 2024/5 and this will help further develop the relationship.

The major site improvement this year was to move the paint shop from the Shire Hall into the area originally developed for 'barn finds'. Adding air sourced heat pumps into the building now means that it is operational throughout the winter period.

FINANCIAL REVIEW

Financial position

With the increase in visitors, our overall income was up 10.9% to £207k from £186k largely due to a 38% increase in café takings largely due to a revamp of food and drink offerings. This outstripped our budgetary projections of £147k by 40.2%. Note here that we had set a similar 2023 budget to that of 2022 based on reports from the charities commission suggesting that the cost of living issues would negatively impact the museums sector.

2022 Act vs 2023 Act 2022 2023 Diff %
Admissions £88,654.04 £97,552.20 £8,898.16 10.0%
Catering £29,106.02 £40,146.12 £11,040.10 37.9%
Shop £45,493.11 £49,989.16 £4,496.05 9.9%
Other £23,349.40 £19,318.09 (£4,031.31) (17.3%)
Income (Total) £186,602.57 £207,005.57 £20,403.00 10.9%

The table above summarises our income noting that "other" decreases were due to reduced income from scrap material sales, no private hire activities and reduced rental charges.

Page 3

TRANSPORT MUSEUM WYTHALL

REPORT OF THE TRUSTEES for the Year Ended 31 December 2023

FINANCIAL REVIEW

Museum audience

Market research has indicated the Museum draws its audience from a wide geographical area, generations and interests. The proximity of the Caravan Club of Great Britain site encourages tourists but the Museum also appeals to local residents. Transport enthusiasts come from all parts of the country and, occasionally, abroad. The Museum appeals to all ages, ranging from the elderly who revel in the nostalgia down to youngsters who particularly like the bus and miniature railway rides and who are our potential future volunteers. A growing proportion of Museum visitors are family parties accompanied by parents or grandparents (especially on the School Holiday Wednesday openings).

Admission Times & Pricing

Dates open for the 2023 season were:

Saturdays and Sundays from 1st April until 4th November and Wednesdays during the school holidays. Prices in 2023 were:

Adult Child
Non-event days £7.00 £3.50
Special event days £10.00 £5.00

Carers accompanying the disabled remain free whilst discount is available in the form of a Family Ticket (2 adults + 2 children). We continue to offer Blue Light card holder discounts and children under 5 are free.

FUTURE PLANS

The Trustees again held an off-site annual review meeting at the British Motor Museum where the updated 5 year plan was signed off.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, the charity is a Charitable Incorporated Organisation.

Recruitment and appointment of new trustees

Apart from the first charity trustees, every trustee must be appointed for a term of three years by a resolution passed at a properly convened meeting of the charity trustees.

Organisational structure

The Museum is fortunate to have the support of many volunteers with a good variety of skills. Beyond looking after the vehicle exhibits there is plenty to do on the Museum site. The Museum is pleased to welcome several new faces to the workforce in 2023, particularly in the engineering, restoration, café and shop areas, along with much needed younger blood who are key to sustainability.

Members receive the Museum's newsletter "Omnibus" of which there were six issues in 2023. An on-line only supplement was also produced to accompany all issues this year.

We need to mention that there have been issues with a small group of members, mostly from the original team from 1977, with accusations that a Trustee led CIO is not fit for purpose as members are ineligible to vote. The CIO operates in a similar manner to the original deed and the current one, signed in 2016, is now challenged by a Trustee who signed the CIO off. We were advised by our legal team, who support us through our management insurance policy, that they could see nothing that warrantied such a claim. As Trustees, we have done some investigations into other similar organisations and have sufficient data that confirms this understanding. This is not to say that the governance model will not be reviewed in future. We anticipate that the unnamed members, plus one member of the public, will continue their 'lobbying' for some time yet. It has been a tiring episode for the Trustees.

The meeting for members for 2023 was deferred from the usual November date until early 2024. The trustees agreed that this would enable the meeting to have validated financial data and a clear picture of the 2023 season.

The Trustees wish to thank all volunteers and other friends for their support in 2023.

Page 4

TRANSPORT MUSEUM WYTHALL

REPORT OF THE TRUSTEES for the Year Ended 31 December 2023

STRUCTURE, GOVERNANCE AND MANAGEMENT

The Trustees wish to thank all volunteers and other friends for their support in 2022.

A Member's Meeting was held on 5th November, attended by all 6 Trustees, 77 members, and with 5 apologies.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number

1167872

Principal address

Chapel Lane Wythall Worcestershire B47 6JX

Trustees

D Taylor S Amos Chairperson D R Chick P Ireland J Munro D Potts

Independent Examiner

David Cooper Cooper Adams Ltd 12 Payton Street Stratford upon Avon Warwickshire CV37 6UA

12th September 2024 Approved by order of the board of trustees on ............................................. and signed on its behalf by:

==> picture [122 x 47] intentionally omitted <==

................................................................. S Amos - Trustee

Page 5

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF TRANSPORT MUSEUM WYTHALL

Independent examiner's report to the trustees of Transport Museum Wythall

I report to the charity trustees on my examination of the accounts of Transport Museum Wythall (the Trust) for the year ended 31 December 2023.

Responsibilities and basis of report

As the charity trustees of the Trust 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 Trust'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 Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

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 Trust as required by Section 130 of the Act; or

  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 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 otherTextmatters 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.

==> picture [86 x 36] intentionally omitted <==

David Cooper

Cooper Adams Ltd 12 Payton Street Stratford upon Avon Warwickshire CV37 6UA

Date: .............................................12 September 2024

Page 6

TRANSPORT MUSEUM WYTHALL

STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 December 2023

Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
Other charitable activities
2
Investment income
3
Other income
Total
EXPENDITURE ON
Charitable activities
Vehicle costs
Support costs
Property costs
Total
NET INCOME/(EXPENDITURE)
Other recognised gains/(losses)
Gains on revaluation of fixed assets
Net movement in funds
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
Unrestricted
fund
£
62,240
197,561
9,444
150
269,395
310,773
12,048
36,840
359,661
(90,266)
7,000
(83,266)
1,108,575
1,025,309
Restricted
funds
£
2,528
-
-
-
2,528
-
-
-
-
2,528
-
2,528
36,192
38,720
2023
Total
funds
£
64,768
197,561
9,444
150
271,923
310,773
12,048
36,840
359,661
(87,738)
7,000
(80,738)
1,144,767
1,064,029
2022
Total
funds
£
77,631
177,202
9,401
6,000
270,234
178,541
19,652
120,173
318,366
(48,132)
50,500
2,368
1,142,399
1,144,767

The notes form part of these financial statements

Page 7

TRANSPORT MUSEUM WYTHALL

BALANCE SHEET 31 December 2023

Notes
FIXED ASSETS
Heritage assets
5
Investment property
6
CURRENT ASSETS
Stocks
7
Cash at bank and in hand
CREDITORS
Amounts falling due within one year
8
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
NET ASSETS
FUNDS
9
Unrestricted funds
Restricted funds
TOTAL FUNDS
Unrestricted
fund
£
756,800
55,000
811,800
70,500
146,729
217,229
(3,720)
213,509
1,025,309
1,025,309
Restricted
funds
£
11,000
-
11,000
-
27,720
27,720
-
27,720
38,720
38,720
2023
Total
funds
£
767,800
55,000
822,800
70,500
174,449
244,949
(3,720)
241,229
1,064,029
1,064,029
1,025,309
38,720
1,064,029
2022
Total
funds
£
754,800
55,000
809,800
70,500
268,387
338,887
(3,920)
334,967
1,144,767
1,144,767
1,108,575
36,192
1,144,767

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by: 12 September 2024

==> picture [120 x 44] intentionally omitted <==

............................................. S Amos - Trustee

The notes form part of these financial statements

Page 8

TRANSPORT MUSEUM WYTHALL

NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 31 December 2023

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention, as modified by the revaluation of certain assets.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Heritage assets

Heritage assets are recognised as an asset of the charity and separate from other tangible fixed assets on the balance sheet and are measured initially at either cost or valuation if donated.

All heritage assets are carried at fair value determined annually by the trustees of the charity.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in the Statement of Financial Activities.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Page 9

continued...

TRANSPORT MUSEUM WYTHALL

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 December 2023

2. OTHER CHARITABLE ACTIVITIES

Shop income
Catering
Other income
Subscriptions
Admissions
Private hire
3.
INVESTMENT INCOME
Rents received
Deposit account interest
2023
£
45,830
40,146
6,647
7,053
97,552
333
197,561
2023
£
7,320
2,124
9,444
2022
£
42,546
29,106
7,914
6,887
88,654
2,095
2022
£
42,546
29,106
7,914
6,887
88,654
2,095
177,202
2022
£
8,953
448
9,401

4. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2023 nor for the year ended 31 December 2022.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 December 2023 nor for the year ended 31 December 2022.

5. HERITAGE ASSETS

MARKET VALUE
At 1 January 2023
Additions
Disposals
Revaluations
At 31 December 2023
NET BOOK VALUE
At 31 December 2023
At 31 December 2022
Total
£
754,800
7,000
(1,000
7,000
767,800
767,800
754,800

Page 10

continued...

TRANSPORT MUSEUM WYTHALL

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 December 2023

6. INVESTMENT PROPERTY

INVESTMENT PROPERTY
FAIR VALUE
At 1 January 2023
and 31 December 2023
NET BOOK VALUE
At 31 December 2023
At 31 December 2022
£
55,000
55,000
55,000

The trustees have valued the property at fair value in accordance with the restricted covenant placed upon it. The property is not allowed to be used for any other purpose than as a Transport Museum.

7. STOCKS

8.

STOCKS
Stocks
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Other creditors
2023
£
70,500
2023
£
-
3,720
3,720
2022
£
70,500
2022
£
320
3,600
3,920

Page 11

continued...

TRANSPORT MUSEUM WYTHALL

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 December 2023

9. MOVEMENT IN FUNDS

Net movement
At 1.1.23 in funds At 31.12.23
Unrestricted funds
General fund 1,108,575 (83,266) 1,025,309
Restricted funds
Midland Red bus D7 31,090 2,528 33,618
Funds donated for other specific
vehicles 5,102 - 5,102
36,192 2,528 38,720
1,144,767 (80,738) 1,064,029
Net movement in funds, included in
the above are as follows:
Net movement in funds, included in
the above are as follows:
Incoming
resources(in Resources Movement
c. Gains) expended in funds
£ £ £
Unrestricted funds
General fund 276,395 (359,661) (83,266)
Restricted fund
Midland Red D7 2,528 - 2,528
Funds donated for other specific
vehicles - - -
2,528 - 2,528
278,923 (359,661) (80,738)

10. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 December 2023.

11. RESTATED ACCOUNTS

Figures for the year ended 31 December 2021 have been restated to present assets and liabilities in accordance with FRS102.

Page 12

TRANSPORT MUSEUM WYTHALL

DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 December 2023

INCOME AND ENDOWMENTS
Donations and legacies
Donations
Gift aid
Grants
Other charitable activities
Shop income
Catering
Other income
Subscriptions
Admissions
Private hire
Investment income
Rents received
Deposit account interest
Other income
Gain on sale of heritage assets
Total incoming resources
EXPENDITURE
Charitable activities
Licences and MOTs
Petrol and Diesel
Insurance
Travel expenses
Catering
Museum display and signs
Exhibits
Consumables
Rent and rates
Light and heat
Post and stationery
Advertising
Sundries
Legal fees
Property repairs
2023
£
53,862
8,500
2,406
64,768
45,830
40,146
6,647
7,053
97,552
333
197,561
7,320
2,124
9,444
150
271,923
1,300
12,759
18,434
214
16,816
3,994
137,465
88,761
(3,371)
18,749
4,866
14,816
889
3,306
36,943
355,941
2022
£
55,507
9,624
12,500
77,631
42,546
29,106
7,914
6,887
88,654
2,095
177,202
8,953
448
9,401
6,000
270,234
828
12,583
16,313
358
15,418
2,173
50,786
58,810
2,368
6,126
4,192
11,204
2,276
11,463
119,868
314,766

This page does not form part of the statutory financial statements

Page 13

TRANSPORT MUSEUM WYTHALL

DETAILED STATEMENT OF FINANCIAL ACTIVITIES
for the Year Ended 31 December 2023
Support costs
Governance costs
Accountancy
Total resources expended
Net expenditure
2023
£
3,720
359,661
(87,738)
2022
£
3,600
318,366
(48,132)

This page does not form part of the statutory financial statements

Page 14