**CHARITY REGISTRATION NUMBER: 1175459** 

# **Kirklands (Menston) Trust Unaudited Financial Statements** 

## **31 March 2025** 

## **NUVO ACCOUNTANCY LTD** 

Accountants 14 Beech Hill Otley West Yorkshire LS21 3AX 



## **Kirklands (Menston) Trust** 

## **Financial Statements** 

## **Year ended 31 March 2025** 

||**Page**|
|---|---|
|Trustees' annual report|**1**|
|Independent examiner's report to the trustees|**3**|
|Statement of financial activities|**4**|
|Statement of financial position|**5**|
|Notes to the financial statements|**6**|
|**The following pages do not form part of the financial statements**||
|Detailed statement of financial activities|**15**|



**Draft Accounts** 

**15:11 on 27 August 2025** 



## **Kirklands (Menston) Trust** 

## **Trustees' Annual Report** 

## **Year ended 31 March 2025** 

The trustees present their report and the unaudited financial statements of the charity for the year ended 31 March 2025. 

## **Reference and administrative details** 

**Registered charity name** Kirklands (Menston) Trust **Charity registration number** 1175459 **Principal office** 119 Main Street Menston Ilkley LS29 6HT **The trustees** 

Mrs N Dunn Mr M Aldred Mr C Roberts                     (Appointed March 2025) Mr G Frith (Appointed March 2025) Mrs J White Mr H Woods (Appointed May 2024) Mr D Smith Mr E Brundle (Resigned 31 July 2024) Mr J Gadd (Resigned 31 August 2024) Mr R Wightman Mrs S Kelsey Mrs A Roberts (Resigned 31 May 2024) **Independent examiner** Anthony Bradbury Nuvo Accountancy Limited 14 Beech Hill Otley West Yorkshire LS21 3AX 

## **Structure, governance and management** 

## **Governing document** 

The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity. 

## **Charity constitution** 

Charitable Incorporated Organisation 

## **Recruitment and appointment of new trustees** 

Open to application by any resident of Menston. 

One Trustee position is reserved for nomination by Menston Parish Council. 

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**1** 



## **Kirklands (Menston) Trust** 

**Trustees' Annual Report** _**(continued)**_ 

## **Year ended 31 March 2025** 

## **Objectives and activities** 

To manage & develop the Kirklands Estate for the benefit of Menston residents by providing & enabling educational, recreational and sporting facilities. 

The Trust manages Kirklands as tenant to CBMDC, overseeing Public Hall, Community Centre, Children's day care & pre-school, Bowling Club, Library Services, Public Conveniences, and permitted commercial activity. 

At all times, Trustees have due regard to the Charity Commission guidance on public benefit. 

## **Achievements and performance** 

The current programme of improving the insulation properties of the building has now finished , with the fitting of a final tranche of triple-glazed windows, costing £18,000. This investment is reducing energy costs and enhancing comfort for all users. 

## **Financial review** 

The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity. 

|y.||||
|---|---|---|---|
||||Amount of|
||Operating|Closing|reserves|
||Surplus|Cash|held|
||**£**|**£**|**£**|
|Review of charity's financial position at the year end|15,587|66,024|321,320|



## **Plans for future periods** 

On-going expenditure on internal improvements, together with marketing initiatives to increase bookings and revenue. Roof survey indicating 3 areas will need major work within 2 years. 

## **Other optional information** 

The Trustees record again their appreciation to the Manager and Staff of Kirklands for their continued commitment and their contribution to the success of this increasingly popular public facility. 

The trustees' annual report was approved on 28 August 2025 and signed on behalf of the board of trustees by: 

MRS J WHITE MR R WIGHTMAN Chairperson Trustee 

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**2** 



## **Kirklands (Menston) Trust** 

## **Independent Examiner's Report to the Trustees of Kirklands (Menston) Trust** 

## **Year ended 31 March 2025** 

I report to the trustees on my examination of the financial statements of Kirklands (Menston) Trust ('the charity') for the year ended 31 March 2025. 

## **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 2022 ('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** 

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 charity as required by section 130 of the Act; or 

2. the financial statements do not accord with those records; or 

3. the financial statements 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 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. 

Anthony Bradbury Nuvo Accountancy Limited Independent Examiner 

14 Beech Hill Otley West Yorkshire LS21 3AX 

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**15:11 on 27 August 2025** 

**3** 



## **Kirklands (Menston) Trust** 

## **Statement of Financial Activities** 

## **Year ended 31 March 2025** 

|||**2025**||2024|
|---|---|---|---|---|
|||Unrestricted|||
|||funds**Total funds**||Total funds|
||**Note**|**£**|**£**|£|
|**Income and endowments**|||||
|Donations and legacies|**4**|28,753|28,753|29,247|
|Other trading activities|**5**|117,426|117,426|102,058|
|Investment income|**6**|–|–|69|
|Other income|**7**|13,099|13,099|18,390|
|||`─────────`|`─────────`|`─────────`|
|**Total income**||159,278|159,278|149,764|
|||`═════════`|`═════════`|`═════════`|
|**Expenditure**|||||
|Expenditure on charitable activities|**8**|143,691|143,691|145,232|
|||`─────────`|`─────────`|`─────────`|
|**Total expenditure**||143,691|143,691|145,232|
|||`═════════`|`═════════`|`═════════`|
|||`─────────`|`─────────`|`─────────`|
|**Net income and net movement in funds**||15,587|15,587|4,532|
|||`═════════`|`═════════`|`═════════`|
|**Reconciliation of funds**|||||
|Total funds brought forward||305,733|305,733|301,201|
|||`─────────`|`─────────`|`─────────`|
|**Total funds carried forward**||321,320|321,320|305,733|
|||`═════════`|`═════════`|`═════════`|



The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. 

**The notes on pages 6 to 13 form part of these financial statements.** 

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**15:11 on 27 August 2025** 

**4** 



## **Kirklands (Menston) Trust** 

## **Statement of Financial Position** 

## **31 March 2025** 

|||**2025**|2024|
|---|---|---|---|
||**Note**|**£**|£|
|**Fixed assets**||||
|Tangible fixed assets|**14**|304,059|299,775|
|**Current assets**||||
|Debtors|**15**|12,865|3,702|
|Cash at bank and in hand||66,024|67,015|
|||`────────`|`────────`|
|||78,889|70,717|
|**Creditors: amounts falling due within one year**|**16**|6,783|25,376|
|||`────────`|`────────`|
|**Net current assets**||72,106|45,341|
|||`─────────`|`─────────`|
|**Total assets less current liabilities**||376,165|345,116|
|**Creditors: amounts falling due after more than one year**|**17**|54,845|39,383|
|||`─────────`|`─────────`|
|**Net assets**||321,320|305,733|
|||`═════════`|`═════════`|
|**Funds of the charity**||||
|Unrestricted funds||321,320|305,733|
|||`─────────`|`─────────`|
|**Total charity funds**|**19**|321,320<br>`═════════`|305,733<br>`═════════`|



These financial statements were approved by the board of trustees and authorised for issue on 28 August 2025, and are signed on behalf of the board by: 

MRS J WHITE Chairperson 

MR R WIGHTMAN Trustee 

**The notes on pages 6 to 13 form part of these financial statements.** 

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**15:11 on 27 August 2025** 

**5** 



## **Kirklands (Menston) Trust** 

## **Notes to the Financial Statements** 

## **Year ended 31 March 2025** 

## **1. General information** 

The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is 119 Main Street, Menston, Ilkley, LS29 6HT. 

## **2. Statement of compliance** 

The trustees present their report with the financial statements of the charity for the year ended 31 March 2025. 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). 

## **3. Accounting policies** 

## **Basis of preparation** 

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure. 

The financial statements are prepared in sterling, which is the functional currency of the entity. 

## **Going concern** 

There are no material uncertainties about the charity's ability to continue. 

## **Disclosure exemptions** 

Financial reporting standard 102 - reduced disclosure exemptions the charity has taken advantage of the following disclosure exemption in preparing these financial statements, as permitted by FRS 102 'the financial reporting standard applicable in the UK and republic of Ireland': • the requirements of section 7 statement of cash flows. No cash flow statement has been presented for the company. 

## **Judgements and key sources of estimation uncertainty** 

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. 

## **Income tax** 

The charity is exempt from tax on its charitable activities. 

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**6** 



## **Kirklands (Menston) Trust** 

## **Notes to the Financial Statements** _**(continued)**_ 

## **Year ended 31 March 2025** 

## **3. Accounting policies** _**(continued)**_ 

## **Fund accounting** 

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes. 

Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment. 

Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds. 

## **Incoming resources** 

All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income: 

- income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably. 

- legacy income is recognised when receipt is probable and entitlement is established. 

- income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers. 

- income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted. 

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**7** 



## **Kirklands (Menston) Trust** 

## **Notes to the Financial Statements** _**(continued)**_ 

## **Year ended 31 March 2025** 

## **3. Accounting policies** _**(continued)**_ 

## **Resources expended** 

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates: 

- expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods. 

- expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities. 

- other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities. 

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis. 

## **Tangible assets** 

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. 

An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities.  A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities. 

## **Depreciation** 

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows: 

|Freehold property|-|4% straight line|
|---|---|---|
|Fixtures and fittings|-|4% straight line|
|**Government grants**|||



Government grants are recognised at the fair value of the asset received or receivable. Grants are not recognised until there is reasonable assurance that the charity will comply with the conditions attaching to them and the grants will be received. 

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**Kirklands (Menston) Trust** 

## **Notes to the Financial Statements** _**(continued)**_ 

## **Year ended 31 March 2025** 

## **3. Accounting policies** _**(continued)**_ 

## **Government grants** _**(continued)**_ 

Where the grant does not impose specified future performance-related conditions on the recipient, it is recognised in income when the grant proceeds are received or receivable. Where the grant does impose specified future performance-related conditions on the recipient, it is recognised in income only when the performance-related conditions have been met. Where grants received are prior to satisfying the revenue recognition criteria, they are recognised as a liability. 

## **Financial instruments** 

A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument. 

Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs. 

Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted. 

Debt instruments are subsequently measured at amortised cost. 

Where investments in shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment. 

Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. 

Other financial instruments are subsequently measured at fair value, with any changes recognised in the statement of financial activities, with the exception of hedging instruments in a designated hedging relationship. 

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised. 

For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. 

Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised. 

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**9** 



## **Kirklands (Menston) Trust** 

## **Notes to the Financial Statements** _**(continued)**_ 

## **Year ended 31 March 2025** 

## **3. Accounting policies** _**(continued)**_ 

## **Defined contribution plans** 

The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate. 

## **4. Donations and legacies** 

||Unrestricted|**Total Funds**|Unrestricted|Total Funds|
|---|---|---|---|---|
||Funds|**2025**|Funds|2024|
||£|**£**|£|£|
|**Grants**|||||
|Grants receivable|28,753|28,753|29,247|29,247|
||`════════`|`════════`|`════════`|`════════`|
|**Other trading activities**|||||
||Unrestricted|**Total Funds**|Unrestricted|Total Funds|
||Funds|**2025**|Funds|2024|
||£|**£**|£|£|
|Room hire and event income|113,576|113,576|99,708|99,708|
|Sundry income|3,850|3,850|2,350|2,350|
||`─────────`|`─────────`|`─────────`|`─────────`|
||117,426|117,426|102,058|102,058|
||`═════════`|`═════════`|`═════════`|`═════════`|



## **5. Other trading activities** 

## **6. Investment income** 

|||Unrestricted|**Total Funds**|Unrestricted|Total Funds|
|---|---|---|---|---|---|
|||Funds|**2025**|Funds|2024|
|||£|**£**|£|£|
||Bank interest receivable type 1|–|–|69|69|
|||`════`|`════`|`════`|`════`|
|**7.**|**Other income**|||||
|||Unrestricted|**Total Funds**|Unrestricted|Total Funds|
|||Funds|**2025**|Funds|2024|
|||£|**£**|£|£|
||Ground rent|8,000|8,000|13,862|13,862|
||Community Fridge Income|5,099|5,099|4,528|4,528|
|||`────────`|`────────`|`────────`|`────────`|
|||13,099|13,099|18,390|18,390|
|||`════════`|`════════`|`════════`|`════════`|



**Draft Accounts** 

**15:11 on 27 August 2025** 

**10** 



## **Kirklands (Menston) Trust** 

## **Notes to the Financial Statements** _**(continued)**_ 

## **Year ended 31 March 2025** 

## **8. Expenditure on charitable activities by fund type** 

||Unrestricted|**Total Funds**|Unrestricted|Total Funds|
|---|---|---|---|---|
||Funds|**2025**|Funds|2024|
||£|**£**|£|£|
|Employment costs|47,750|47,750|43,753|43,753|
|Establishment costs|59,615|59,615|66,079|66,079|
|Office expenses|12,785|12,785|10,393|10,393|
|Legal and professional costs|3,435|3,435|2,844|2,844|
|Support costs|20,106|20,106|22,163|22,163|
||`─────────`|`─────────`|`─────────`|`─────────`|
||143,691|143,691|145,232|145,232|
||`═════════`|`═════════`|`═════════`|`═════════`|



## **9. Net income** 

||Net income is stated after charging/(crediting):|||
|---|---|---|---|
|||**2025**|2024|
|||**£**|£|
||Depreciation of tangible fixed assets|13,763|12,796|
|||`════════`|`════`|
|**10.**|**Independent examination fees**|||
|||2025|2024|
|||**£**||
||Fees payable to the independent examination of the financial|||
||statements|830|750|
|**11.**|**Staff costs**|||
||The total staff costs and employee benefits for the reporting period are analysed as||follows:|
|||**2025**|2024|
|||**£**|£|
||Wages and salaries|46,779|43,445|
||Employer contributions to pension plans|971|308|
|||`────────`|`────────`|
|||47,750|43,753|
|||`════════`|`════════`|



The average head count of employees during the year was 4 (2024: 4). 

No employee received employee benefits of more than £60,000 during the year (2024: Nil). 

## **12. Trustee remuneration and expenses** 

No remuneration or other benefits from employment with the charity or a related entity were received by the trustees. 

## **13. Related party transactions** 

There were no related party transactions for the year ended 31 March 2025. 

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**11** 



## **Kirklands (Menston) Trust** 

## **Notes to the Financial Statements** _**(continued)**_ 

## **Year ended 31 March 2025** 

|**14.**|**Tangible fixed assets**||||
|---|---|---|---|---|
|||Freehold|Fixtures and||
|||property|fittings|**Total**|
|||£|£|**£**|
||**Cost**||||
||At 1 April 2024|336,410|8,280|344,690|
||Additions|18,045|–|18,045|
|||`─────────`|`───────`|`─────────`|
||**At 31 March 2025**|354,455|8,280|362,735|
|||`═════════`|`═══════`|`═════════`|
||**Depreciation**||||
||At 1 April 2024|44,039|876|44,915|
||Charge for the year|13,430|331|13,761|
|||`─────────`|`───────`|`─────────`|
||**At 31 March 2025**|57,469|1,207|58,676|
|||`═════════`|`═══════`|`═════════`|
||**Carrying amount**||||
||**At 31 March 2025**|296,986|7,073|304,059|
|||`═════════`|`═══════`|`═════════`|
||At 31 March 2024|292,371|7,404|299,775|
|||`═════════`|`═══════`|`═════════`|
|**15.**|**Debtors**||||
||||**2025**|2024|
||||**£**|£|
||Trade debtors||12,376|3,702|
||Other debtors||489|–|
||||`────────`|`───────`|
||||12,865|3,702|
||||`════════`|`═══════`|
|**16.**|**Creditors:** **amounts falling due within one year**||||
||||**2025**|2024|
||||**£**|£|
||Trade creditors||–|8,040|
||Accruals and deferred income||4,332|11,593|
||Social security and other taxes||–|662|
||Other creditors||2,451|5,081|
||||`───────`|`────────`|
||||6,783|25,376|
||||`═══════`|`════════`|
|**17.**|**Creditors:** **amounts falling due after more than one year**||||
||||**2025**|2024|
||||**£**|£|
||Accruals and deferred income||54,845|39,383|
||||`════════`|`════════`|



**Draft Accounts** 

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**12** 



## **Kirklands (Menston) Trust** 

## **Notes to the Financial Statements** _**(continued)**_ 

## **Year ended 31 March 2025** 

## **18. Government grants** 

The amounts recognised in the financial statements for government grants are as follows: 

||**2025**|2024|
|---|---|---|
||**£**|£|
|Recognised in creditors:|||
|Deferred government grants due after more than one year|54,845|39,383|
||`════════`|`════════`|



The income received in advance includes a part payment of an accessibility grant of £5,000 for an automatic door installation dated 2nd December 2021, £12,500 for the necessary upgrade to the estate's main electrical distribution on 28th March 2023,£25,000 on 12th September 2023 and £18,045 on 19th February 2025 for the replacement of windows, released at a rate of 4% per year. The balance of the funds are included in long term creditors and are being released over the life of the assets. 

## **19. Analysis of charitable funds** 

## **Unrestricted funds** 

|**Unrestricted funds**||||||
|---|---|---|---|---|---|
||||||**At**|
|||At||**31 March 202**||
||1|April 2024|Income|Expenditure|<br>**5**|
|||£|£|£|£|
|General funds||305,733|159,278|(143,691)|<br>321,320|
|||`═════════`|`═════════`|`═════════`|<br>`═════════`|
||||||At|
|||At|||31 March 202|
||1|April 2023|Income|Expenditure|<br>4|
|||£|£|£|£|
|General funds||301,201|149,764|(145,232)|<br>305,733|
|||`═════════`|`═════════`|`═════════`|<br>`═════════`|



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**Year ended 31 March 2025** 

## **Kirklands (Menston) Trust** 

## **Management Information** 

**The following pages do not form part of the financial statements.** 

**Draft Accounts** 

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**14** 



## **Kirklands (Menston) Trust** 

## **Detailed Statement of Financial Activities** 

## **Year ended 31 March 2025** 

||**2025**|2024|
|---|---|---|
||**£**|£|
|**Income and endowments**|||
|**Donations and legacies**|||
|Grants receivable|28,753|29,247|
||`────────`|`────────`|
|**Other trading activities**|||
|Room hire and event income|113,576|99,708|
|Sundry income|3,850|2,350|
||`─────────`|`─────────`|
||117,426|102,058|
||`─────────`|`─────────`|
|**Investment income**|||
|Bank interest receivable type 1|–|69|
||`────`|`────`|
|**Other income**|||
|Ground rent|8,000|13,862|
|Community Fridge Income|5,099|4,528|
||`────────`|`────────`|
||13,099|18,390|
||`────────`|`────────`|
||`─────────`|`─────────`|
|**Total income**|159,278|149,764|
||`═════════`|`═════════`|
|**Expenditure**|||
|**Expenditure on charitable activities**|||
|Wages and salaries|46,779|43,445|
|Pension costs|971|308|
|Rates and water|3,561|2,316|
|Light and heat|21,227|39,432|
|Repairs and maintenance|34,827|24,331|
|Insurance|2,204|2,064|
|Cleaning costs|7,117|6,566|
|Trade Waste|–|734|
|Community fridge expenses|4,022|1,417|
|Legal and professional fees|1,567|3,852|
|Telephone|711|592|
|Other office costs|2,882|3,451|
|Depreciation|13,763|12,796|
|Printing stationery and advertising|4,060|3,928|
||`─────────`|`─────────`|
||143,691|145,232|
||`─────────`|`─────────`|
||`─────────`|`─────────`|
|**Total expenditure**|143,691|145,232|
||`═════════`|`═════════`|
||`─────────`|`─────────`|
|**Net income**|15,587|4,532|
||`═════════`|`═════════`|



**Draft Accounts** 

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