Company registered number 10790017 Registered charity number 1176699 Citizens Advice Greater Manchester Limited .Financial Statements for the year ended 31 Marcfv 2023 *AC155D56• 2¢Y12r2023 COMPMIES HOUSE 58 Dct ID: d9780449b56a6654b5394ac0910efe3ba14065Cfj
Citizens Advice Greater Manchester Limited Report of the Trustee Board for the year ended 31 March 2023 The Trustee Board presents its report and unaudited financial statements for the year ended 31 March 2023. Reference and Administrative Information Charity name Citizens Advice Greater Manchester Llmited Charity Registration Number 1176699 Company Registration Number 10790017 Registered Office Langworthy Cornerstone 451 Liverpool Street Salford Greater Manchester M6 5QQ Trustee Board Peter Allen Michael Walker Brenda Warrington Phil Aspden Maxine Wright Mike Wolfe Beverly D'Alessio Rebeccaa Lyon Alan Ferns Fiona McNair Jane McGarry Norman Mackie Annette Clowes Sue knghtup appointed 21 June 2023 appointed l Marth 2023. resigned 28 September 2022 resigned l March 2023 resigned 30 June 2022 Executive Leadership Team (ELT) Rachel Howley Director. resigned with effect from 26 December 2023 Bankers Santander Corporate. Commercial and Business Banking Bridle Road Boolle Merseyside L30 4GB Independent Examiner Paul Cowham MA FCA DChA Green Fish Resource Centre 46 50 Oldham Street Manchester M4 ILE Ooc ID.. d9780449ti56a6654b5394ac0910efe3ba1406506
Citizens Advice Greater Manchester Limited Report of the Trustee Board for the year ended 31 March 2023 structurep governance and management Risk management The Trustees confirm that the major risks to which the Charity is exposed have been reviewed and systems established to mitigate those risks. Objectives and activities The Charity's objects are to promote any charitable purpose for the health and benefit by the advancement of education, the protection and preservation of health and the relief of poverty, slckness and distress in particular, but without limitation for the benefit of the cornmunity. in Greater Manchester surrounding areas. In partnership with our member local Citizens Advice services. Citizens Advice Greater Manchester provides free, independent. confidential and impartial advice to everyone on their rights and responsibilities. Our aim is to.. Provide the advice people need for the problems they face. Improve the policies and practices that affect people's lives. Citizens Advice Greater Manchester will continue to focus on delivering the best possible outcomes to 'support the policies and campaigns that will turn our city region into one of the best in the world. Our work will continue to help people in Greater Manchester live independent lives by providing advice on areas such as debt, housing, health and social care, crime and anti-social behaviour and ernployment. By addressing these challenges and giving people access to the right support and information, we can create stronger and beiter-connetted communities. reduce demand on public services across thé region, and bring money to the local economy in the fomi of welfare and external funding for our services. Citizens Advice Greater Manchester has been born from a partnership agreement between the local Citizens Advice services working in communities across the 10 Greater Manchester boroughs. By working collaboratively, our teams will pool resources and expertise to tackle the region's biggest thallenges, while our local networks and community infrastructure means that we are ideally placed to deliver services direttly to all residents who need them in the way that suits them. Citizens Advice Greater Manchester stands ready to work with our partners across.the city region to deliver services arbd results that will make the biggest impart. while also achieving the financial efficiency that devolution promises to bring. Achievements and performance in 2022-2Q23 Across all Greater Manchester Citizens Advice services. our staff volunteers and Trustees continued to adapt to the repercussions of the Pandemic and it5 impact on how we deliver services to better meet our client's evolving needs. This year also saw our services responding to the disastrous economic challenges the cost of living crisi5 presented our clients. More than ever it was imperative that collertively we were there for our clients when they needed us most. One way we achieved this included Citizens Advice services across Greater Manchester joining together to consolidate our Comms and Campaign work to lobby on behalf of our clients and effect the changes Doc ID.. d9780449b56a6654b5394ac0910efe3ba1406508
needed to make'our society a fairer one. This work was driven by the creation of our Citizens Advice Greater Manchester manifesto.. "Justice In A Crisis- that highlighted the change5 we feel must to be adopted to prevent our clients coping with devasting hardships. We very much hope to build on this effort going forward as the desperate issues our clients pre facing are set to continue. CAGM Out Of Hours Service: We continued to deliver our pioneering Out Of Hours Service that was established through funded received from Greater Manchester Combined Authority and the GM Mayor. This is still the only advice service operating out of hours across Greater Manchester delivering accessible advice 2417 on Debt. Benefits. Housing and Employment to all Greater Manchester residents. Through our partnership with kndustry innovators Twilio our digital ènd telephone service is available 6pm - 9pm 7 days a week via our Helpline, as well as 2417 accessible. indusive advice via What's App which is proving to be the most popular way people access the service. Key Statistics: The 7 local citizens advice offices across all 10 Greater Manchester boroughs continued to work collaboratively supported 78,482 clients with 356,643 issues. Benefits and Tax Credits was the most sought after area of advice with 84, 172 benefit issues dealt with and 27,552 issues related to Personal Independent Payments. Our evidence shows that clients oftén present with a 'cluster' of issue5, For example clients needing advice in benefits and employment {35.303 clients) also had debt {4,012 clients) and housing (2,325 clients) issues all of which have an adverse impatt on financial wellbeing. 48% of our clients were either disabled or have long term health conditions. 27010 disclosed a rnental health problern. 26010 disclosed a physical impairnient 57010 were female and 430h were male. During this period we gained over £42.4 million of income for our clients in Greater Manchester, had over £3.4 million of debts written off and rescheduled repayments of just over £1 million. More importantly for our clients, resolving these prartical problems transformed their lives. Citizens Advice has proudly served the people of Greater Manchester for 80 years. Financial review Despite a challenging funding environment, we have increased our level of funding. Incoming resources in the year were £175.017 (2022.. £162.730). Expenditure on charitèble activities was £133,601 {2022-. £202.902). A surplus of £41,416 (2022.. defiut £40, 172) resulted in the year. At 31st March 2023, total fund balances were £81,820, of which £43.829 were unrestricled and £37,991. were restricted (2022.. £40,404 and £nil respectively). Reserves policy The trustees believe we should keep financial reserves in order to ensure that the charity can continue to operate effective.ly and deliver the objects of the charity in the event of unforeseen and potentially damaging circumstances arising. Trustees consider that it is prudent to set aside minimum Reserves of 3 months operating costs. As at 31 March 2023, our Unrestricted funds excluding Fixed Assets (Free Reserves,) were É43,829 12022.. £40.4041 equating to approximately 4.5 months of total operating expenditure based on actual expenditure in 2022123. ID." d9780449b56a8654b5394ac0910efe3ba1406506
Citizens Advice Greater Manchester Limited Report of the Trustee Board for the year ended 31 March 2023 statement of Trustee Board responsibilities The Trustee Board is responsible for preparing the Report of the Trustee Board and the financi31 statements in accordance with applicable low and regulations. Company law requires the Trustee Board to prepare financial statements for each financial year. Under - that law the Trustee Board has elected to prepare the financial statements in accordance with the Financial Reporting Standard for Smaller Entities (effertive April 2008) (United Kingdom Generally Accepted Accounting Practice app.licable to Smaller Entities). Under company law the Trustee Board must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and the income and expenditure of the charitable company for that period. In preparing these financial statements the Trustee Board is required to: select suitable accounting policies and then apply them consistently: observe the methods and principles in the Charities SORP. . make Judgments and accounting estimates that are reasonable and prudent: state whether applicable.UK Accounting Standards have been followed, subject to any mat¢rial departures disclosed and explained in the financial statements. prepare the financial statements on the going concern basis unless It is inappropriate to presume that the charitable company will continue in busines5. The Trustee Board is responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company's transactions and disclose at any time the financial position of the charitable company and to enable it to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence taking reasonable steps for the prevention and detection of fraud and other irregularities. Members of the Trustee Board. who are directors for the purposes of company law, and trustees for the purposes of charity law. who served during the year and up to the date of this report are set out on page 'This report has been prepared in accordance with the Statement of Recommended Prattl. Accounting and Reporting by Charities (issued in March 2005) and in accordance with the provisions applicable to companies subject to the small companies, regime of the Companies Att 2006. Approved by the Trustee Board and signed on its behalf by: Mike Wolfe, Chair 15112.2023 Oate ID: d9780449b56a6654b5394ac0910efe3b81406506
Independent Examiner's Report to the Trustees of Citizens Advice Greater Manchester Limited I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2023. Responsibilities and basis of report As the charity's trustees of the Company (and also its dirertors for the purposes of company law) you re responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act,). Having satisffied myself that the accounts of the Cofflpany are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity'5 accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act.). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145{51 {b) of the 2011 Act. Independent examiner's statement I have completed my examination. I confimi that no matters have come to my attention in connection with the examinètion giving me cause to believe.. l. accounting records were nDt kept in respert of the Company as required by sertion 386 of the 2006 Act,. or 2. the accounts do not accord with those records: Dr 3. the accounts do not comply with the accounting. requirements of settion 396 of the 2006 Art other than any requirement that the accounts give a 'true and fair view which 15 not a matter considered as part of an independent examination- or 4. the accounts have not been prepared in accordance with the methods and principles of the statement of Recommended Prartice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard pplicable in the UK and Republic of Ireland (FRS 102)]. I have no concerns and have corne across no other matter5 in connection with the exarnination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Pa4d 60A0* Paul Cowharn FCA DChA Green Fish Resource Centre 46 - .50 Oldham Street Manchester M4 ILE 15 December 2023 Doc10." ¢J97ao449b66S4bs3948¢O9l0e1e3ba14Q65O6
Citizens Advice Greater Manchester Limited Statément of Financial Activities (including Income and Expenditure account) for the year ended 31 March 2023 Unrestrirted fund5 Restricted funds .Total funds 2023 Total funds 2022 Income. Donations and legacies 209 Charttable attivities 23,143 151.874 175.017 162,515 Fees and other incom¢ Investments Total Income 23,143 151,874 175,017 162,730 Expenditure Raising funds Charitable activitie5 19.718 113,883 133,601 202,902 Total expendlture 19.718 113,883 133,601 202,902 Net income/(expendlture) for the year 3,425 37,991 41.416 (40.172) Transfer between funds Net movement In funds for the year 3.425 37.991 41,416 (40,172) Reconciliation of funds Total funds brought forward 40,404 40,404 80,576 Total funds carrled forward 43,829 37.991 81,820 40,404 The statement of financial activities includes all gains and losses recognised in the year. All incame and expenditure derive from continuing activities. Doc ID". d9780449b56a66S4b5394ac0910efé3ba1406506
Citizens Advice Greater Manchester Limited Company number 10790017 Balance sheet.as at 31 March 2023 Note 2023 2022 Flxed assets Tangible assets li Total fixed assets Current assets Debtors Cash at bank and in hand 12 10.723 83.250 15,503 59.751 Total current assets 93,973 75,254 Liabilities Creditors: amounts falling due in less than one year 13 (12,153) (34,850) Net current assets 81,820 40.404 Total assets less current liabilities 81.820 40,404 Net assets 81.820 40,404 Funds of the charity Restricted income fund5 Unrestricted income funds 14 37,991 . 43.829 15 40,404 Total charity funds 81.820 40.404 For the year in question, the company was entitled to exemption from an audit under section 477 of the Companies Act 2006 relatlng to small companies. Directors, responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with sertion 476. The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accountsng records and the preparation of.accounts These accounts are prepared in accordance with the special provisions of part 15 of the Companies Act 2006 relating to small companies and constitute the annual accounts required by the Companies Act 2006 and are for circulation to members of the company. The notes on pages 8 to 17 fomi part of these accounts. Approved by the trustees on 6 Dec¢mbpr.23 and signed on their behalf by: Mike Wolfe chair ame ' Signature Doc ID: d9780449b56a6654b5394ac0910ele3ba14065C6
Citizens Advice Greater Manchester Limited Notes to the accounts for the year ended 31 March 2023 (continued) Accountlng policies The principal accounting policies adopted, judgments and key sources of estimation uncertainty in the preparation of the financial statements are as follows- a Basis of preparation The ffinancial statement5 have been prepared in accordan with 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 l January 2015) (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companie5 Act 2006. Citizens Advice Greater Manchester Limited meets the definition of a public benefit entity under FRS102. Assets and liabtlities ore initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note. b Recondliation wbth previous Generally Accepted Ateounting Prartice In preparing the accounts. the trustees have considered whether in applying the accounting policies required by FRS 102 and the Charities SORP FRS 102 the restatement of comparative items was req(Jired. No such restatement was required. ¢ Preparation of the accounts on a going concern basis The trustees consider that there are no. material uncertainties about the charitable tompany's bility to continue as a going concern. There are no key judgments which the trustees have made which have a significant effect on the ccounl5. The trustees do not consider.that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities within the next reporting period. Ooo ID: d978O449bS6a54bS3949C091oefe3ba14Q65o6
Citizens Advice Greater Manchester Limited Notes to the accounts for the year ended 31 March 2023 (continued) d Income Income is recognised when the charity has entitlernent to the funds. any performance conditions. ttached to the item(s) of income have been met. il is probable that the income will" be received and the amount can be measured reliably. Income.from government and other grants, whether 'capital' grants or 'revenue' grants, is recognised when the charity hos entitlement to the funds. any perfomiance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measurèd reliably and is not deferred. Income received in advance of a pmvision of a specified service is deferred until the criteria for income recognition are met. e Donated servlces and facllities Donated profe55ional 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 (FRS 102). 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 carresDondino amount is then recoanised in exoenditure in the oeriod of receiot. f Interest receivable Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; thi5 is normally upon notificotion of the interest pahd or payable by the Bank. ID: d9780449b56a6654b5394x0910ele3ba1406506
Citizens Advice Greater Manchester Limited Notes tckthe accounts for the year ended 31 March 2023 (continued) g Fund accounting Unrestricted funds are available to spend on activities that further any of the purposes of charity. 'Designated funds are unrestricted funds of the charity which the trustees have decided at their. discretion to set aside to 115e for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for particular reas of the charity's work or for specific projects being undertaken by the charity. h Expenditure and Irrecoverable VAT Expenditure is recognised once there is a legal or constructivé obligation to make a payme-nt to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Irrecoverable VAT is charged as a cost against the attivity for which the expenditure was incurred. Operating leases Operating leases are leases in which the title to the assets, and the risks and rewards of ownership, remain with the lessor. Rental charges are charged on a straight line basis over the term of the lease. j Tangible fixed assets Individual fixed assets costing £1,000 or more are capitalised at cost and are depreciated over their estimated useful economic lives on a straight line basis as follows: Fixtures and ffittings 33010 Straight line Computer Equipment: 330/0 Straight line k Debtors Trade and other debtors are recognised at the settlement amount due after any tra'de discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. I Cash at bank and in hand Cash at bank and cash in hand includes cash and short terni highly Ilquid investments with a short maturity of three months or le55 frorn the date of acquisition or opening of the deposit or similar account. m Credltors and provislons 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 ènd 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: io Doc ID.. d9780449b¥A6654b53948c0910ele3ba1406506
Citizens Advice Greater Manchester Limited Notes to the accounts for the year ended 31 March 2023 (continued) N Financial instruments The charity only has financial assets and.financial liabilitles 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 with the exception of bank loans which are 5ybsequently measured at amortised cost using the effective interest method. O Pension5 Employees of the charity are entitled to Join the charity's defined contribution workplace pension scheme. The charity's liability to the scheme is restricted to the contributions disclosed in note 9, subject to the minimum legal requirement. Legal status of the charity The charity is a company limited by guarantee registered in England and Wales and has no share capital. In the event of the charity .being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. The registered office address Is disclosed on page l. Income from donations and legacies and core grants Unrestricted Restricted Total 2023 Unrestricted Restricted Total 2022 Donations 209 209 Total 209 209 li Doc ID.. d9780449b56a6654b5394ac0910efe3ba1406506
Citizens Advice Greater Manchester Limited Notes to the accounts for thè year ended 31 March 2023 (continued) Income from charitablt activities Unrestricted Restrirted Total 2023 Unrestricted Restrirted Total 2022 Grants I ne tSig Lite Company Klckstart trainee income- DWP IOGM Greater Manchester Combined Authority Citizens Addvice Bolton Citizens Advice Manchester Citizens Advice Salford Citizens Advice SOFiT National Citizens Advice Best Practice Lead 81.000 81,000 3.672 30,521 10,000 34.195 10,000 99,006 99,006 20.000 20.000 6.898 6,898 6,898 6.898 4.139 4.139 12.416 12,416 Is,000 15,000 39.980 39,980 18,672 151.874 170,546 20.000 138.986 158,986 Earned income Fees - Refernet Regional Service 4,471 4.471 3.529 3.529 4,471 4.471 3,529 3,529 Total 23,143 151,874 175.017 23.529 . 138.986 162.515 Investment income Unrestricted Restricted 2023 2022 If)come from bank deposits All of the charity's investment income arises from money held in interest bearing deposit accounts. All investment income is. unrestricted. 12 Doc10.. d9780Ugb56a6654b5394ac0910efe3ba1406506
Citizens Advice Greater Manchester Limited . Notes to the accounts for the year ended 31 March 2023 (continued) Analysls of expenditure on charitable activities Total 2023 Total 2022 Direct Costs S"alaries Management recharge Depreciation Insurance Other staY tosts Office costs and general overhead5 Portner payments Professional fees Rent Reference materials/subscriptions Advertising and marketing rr equipment and contracts Governance costs Accountoncy Other governance costs 60,178 101,265 3.505 870 236 812 62,377 5,227 896 192 1.917 77.600 7.769 611 6.484 2.299 394 1,186 1.000 208 1.000 477 133.601 .202,902 2023 2022 Restricted expenditu Unrestricted expenditure 113,883 19,718 138,986 63.916 133,601 202.902 Net income/ (expenditure) for the year This is stated after tharging/(creditingl: 2023 2022 Depreciat50n Independent exarniner'5 remuneration accovnlancy inéependent examination 500 500 500 500 13 Doc ID." d9780449b56a6654b5394ac091Oefe3ba1406506
Citizens Advice Greater Manchester Limited Notes to the accounts for the year ended 31 March 2023 (continued) . Staff costs Staff costs during the year were as follows: 2023 2022 Wages and salaries Social security costs Employers pension contributions Temporary staff and recruitment Redundancy pay . 59.953 98,105 1.963 411 225 786 60,178 101.265 No ernployee has employee benefits in excess of £60,000 {2022: Nil). The average number of staff employed during the period was 5 (2021: 6.3)- The average full time equivalent number of staff employed during the period was 2.3 12022.. 3.8). The key management personnel of the charity comprise the trustees, and the project director. The "total employee benefits of the key management personnel of the charity were £29,601 (2022.. £29,505). Trustee'remuneration and expenses. and related party transactions Neither the trustee5 nor any person5 tonnected with them received any remuneration, reimbursed travel expense of £nil were paid during the year (2022: Nil)- Aggregate donations from related parties were £nil (2022= £nil). There are no donations from related parties which are outside the nomial course of business and no. restricted donations from related Darties. No tnjstee or other person related to the charity had any personal interest In any contratt or transaction entered into by the charity, includino guarantees. during the year (2022.. nil). 14 Qhxlo.. d9780449b56a6654b5394ad)910efe3ba1406506
Citizens Advice Greater Manchester Limited Notes to the accounts for the year ended 31 March 2023 (continued) Government grants The government grants recognised in the accounts were as follows: 2023 2022 Greater Manchester Combined Authority 20.000 20,000 There were no unfulfilled conditions and contingencies attaching to the grants. 10 Corporation tax The charity is exernpt from tax on income and gains falling within Chapter 3 of Part 11 of the Corporation Tax Art 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objets. No tax.charges have arisen in the charity. 11 Fixed assets: tangible assets Fixtures & fittings Total Cost At l April 2022 Additions 450 450 At 31 March 2023 450 450 Depreciation At l April 2022 Charge for the year 450 450 At 31 March 2023 450 450 Net book value At 31 March 2023 At 31 March 2022 15 D(t10: d978044&)56a6654b5394ac0910efe3ba1406506
Citizens Advice Greater Manchester Limited Notes to the accounts for the year ended 31 March 2023 (continued) 12 Debtors 2023 2022 Amounts falling due within orne year- Trade debtors and grants receivable Prepayments and accrued Income 5,884 4.839 6, 700 8.803 10,723 15.503 13 Creditors: amounts falling due within one year 2023 2022 Trade creditors Atcruals Deferred income 3.153 9,000 28,593 1,786 4,471 12,153 34,850 14 Analysis of movements in restricted funds Balance at l April 2022 Balance at 31 March 2023 Income Expenditure Transfers Kickstart trainee income - DWP Big Life Company IOGM Local Citizens Advice offices 30,523 81.000 10,000 30,351 {30.523) {43,009) {io,000) {30,351) 37,991 151,874 (113,883) 37,991 Previous reporting period Balance at l April 2021 Balance at 31 March 2022 Income Expenditure Transfers Kickstart trainee income - DWP Best Practice Lead 99.006 39,980 {99,006) (39,980) Total 138,986 (138,986) The balances on restricted funds are all unexpended grants for the charity's projects. Transfers from restricted funds occur when capital items are purchased and this satisfies the restriction on the funding. 16 Doc ID.. d9780449b5686654b5394a1yJOefe3b814066O6
Citizens Advice Greater Manchester Limited Notes to the accounts for the year ended 31 March 2023 (continued) 15 "Analysis of movement in unrestrirted funds Balan at l April 2022 Asat31 March 2023 Income Expenditure Transfers General fund 40.404 23.143 (19.718) 43,829 40,404 23.143 {19,718) 43,829 Previous reporting period Balance at l April 2021 Asat31 March 2022 Income Eypenditure Transfe General fund 80,576 23, 744 (63,916) 40,404 80,576 23, 744 (63,916) 40,404 16 Analysis of net assets between funds General Designated Restrirted fijnd funds funds Total T"angible fixed assets Net current assetsl(liabilities) 43,829 37,991 81,820 Total 43,829 37,991 81,820 17 Lease commitments The charity had the following commitments under non-cancellable operating leases.. Land and buildings 2023 2022 Equipment 2023 2022 Leases expiring in.. One year Two to five yeor5 17 ID: d9780449b5686654b5394ad)910efe3b81406506