# **Registered Charity No: 1180673 Registered Company No: 11104068 (England & Wales)** ## **HAMMERSLEY HOMES** (A Company Limited by Guarantee) ## **Annual Report and Financial Statements** ## **for the year ended** **31 December 2023** **HAMMERSLEY HOMES** (A Company Limited by Guarantee) ## **CHARITY REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 31 DECEMBER 2023** **Charity Name:** Hammersley Homes **Charity Registration Number:** 1180673 **Company Registration Number:** 11104068 (England & Wales) **Registered Office:** 242 Leicester Road Markfield Leicester LE67 9RG **Operating address:** Suite 113, Lymington Town Hall Avenue Road Lymington Hampshire SO41 9ZG **Trustees/Directors:** The directors of the charitable company are also its trustees for the purpose of charitable law. The trustees who have served during the year and since the year end are as follows: Ms C L Hallett Ms L A Grant J F G North Resigned 24/03/2024 J C Goddard Resigned 21/04/2023 Ms H P Evans Resigned 31/07/2023 Ms S A Gray Mr R Rayner Appointed 01/02/2024 Mr D A Harrison Appointed 23/01/2023 Dr M J Lewis Appointed 22/04/2023 Ms J Stafford All the Trustees are also members of the charity. **Independent Examiners:** Stephanie Beeston-Clarke FCCA Beeston-Clarke Accountants _Chartered Certified Accountants_ 242 Leicester Road Markfield Leicester LE67 9RG **Bankers:** National Westminster Bank Plc 38 High Street Lymington Hampshire SO41 9SY Page 2 **HAMMERSLEY HOMES** (A company Limited by Guarantee) ## **TRUSTEE’S ANNUAL REPORT** ## (Incorporating Director’s Report) ## **FOR THE YEAR ENDED 31 DECEMBER 2023** The trustees present their report and financial statements of the charity for the year ended 31 December 2023. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities" (FRS102) in preparing the annual financial statements of the charity. The financial statements have been prepared in accordance with the accounting policies set out in the notes to the accounts and comply with the charity governing document, the Charities Act 2011 and 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 published in October 2019 (second edition). ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** The organization is a charitable company limited by guarantee, without a share capital. It was incorporated on 8 December 2017 and received charitable status on 13 November 2018. The company’s governing document is the Memorandum and Articles of Association which establish the objects and powers of the charitable company. In the event of the company being wound up members are required to contribute an amount not exceeding £10 while they are a member or within one year after they cease to be a member. Appointment and termination of membership is governed by the articles of association of the charity dated 8 December 2017 and amended by special resolution on 15 June 2021, 28 September 2021, and 9 December 2022. The minimum number of directors/trustees shall be two. There is no maximum. ## **Recruitment and Appointment of Trustees** Trustees are recruited either through personal recommendation or by advertising on Reach Volunteering. All new Trustees receive a copy of the governing document and undertake Trustee training on their responsibilities. ## **Risk Management** The Trustees have reviewed the major risks to which the Charity is exposed and systems have been established to mitigate those risks. Significant external risks to income are reviewed every six months to ensure that sufficient funds are in place. Internal risks are reviewed and minimised by the Trustees, by the implementation of procedures. ## **Data Protection** Our policies and procedures are written to comply with the GDPR regulations, to ensure safe handling and use of personal data, within the organisation, and are updated at least on an annual basis, or more regularly if necessary. Page 3 **HAMMERSLEY HOMES** (A company Limited by Guarantee) **TRUSTEE’S ANNUAL REPORT** (Incorporating Director’s Report) ## **FOR THE YEAR ENDED 31 DECEMBER 2023** ## **OBJECTIVES AND ACTIVITIES** The principal objectives of the charity continue to be: The relief of persons suffering from a mental illness by the provision of: - Accommodation and care; and/or - Day centres and activities; and/or - Home support visits ## We aim to: - raise awareness of debilitating mental illnesses and their effects on sufferers, their families, and the community at large; especially the inadequate provision of care and support and the terrible consequences of this; and - offer accommodation, activities, and companionship to support this vulnerable group and enrich their lives with compassion and kindness, beyond the current scope of temporary housing. This will ultimately reduce the financial pressure on the Police, our Prisons, the Mental Health Trusts and the Housing Associations. There are too many people in prison having committed crimes due to a psychotic episode, effectively being punished for having an illness; too many revolving door patients on mental health wards; too many aging carers with grown up children still living with them, worrying about what would happen to their loved ones when they die. By raising awareness of our charity, and our aims, we can implement our plans to provide some solutions to these problems. To do this we are working to raise funds for our project. ## **OUR VISION, MISSION AND VALUES** |Vision|Mission|Values| |---|---|---| |To reduce crisis point being
reached, through the provision
of**friendship, safety, security**
**and comfort - FOR LIFE**to
vulnerable adults with a history
of enduring mental health
problems – a sector that has, for
decades, been under funded
and ignored by the authorities.|To provide long-term support
for this vulnerable sector,
through our**Outreach**
**Programme, Supported**
**Homes for Life,**and**Day**
**Centres –**where our clients and
residents can live as
independently as suits them,
but with friendship and ongoing
support|We are**committed**to providing
support for life for this
vulnerable group
We are**resolved**to reduce crisis
point being reached, so those
with mental ill-health don’t end
up in prison or repeatedly on
mental health wards.
We are**passionate**about what
we plan to do, and not afraid to
challenge in order to improve
the lives of the vulnerable
people we support.
We value**diversity**and are
committed to everyone having
the same opportunity to access
our services
We treat people with**Care**and
**Compassion.**| Page 4 ## **A MESSAGE FROM OUR FOUNDER** ## _**Louise Hallett**_ Well - 2023 has been quite a year! Our biggest and most exciting news of 2023 was the success of our application for a grant from the National Community Lottery Fund. The application process took about a year, and we were hugely guided by one of our amazing volunteers, Judith Richards – we would never have managed it without her. She worked tirelessly on this application for us, and we were thrilled to bits when we got the news that it had been successful. We were awarded £327.062 over three years, to develop and expand our Outreach Programme through Hampshire. So the Hammersley Homes team has grown through 2023, from 3 staff on our books, to 9! We now have a brilliant part-time Finance Manager who keeps everything in spic span condition as far as the money side of things goes. Our Outreach Programme Manager has a part-time assistant. We have 4 part time Outreach Support Workers who are on the road visiting our vulnerable clients, making a real difference to their lives. The feedback we have been receiving from them has been immensely rewarding. As word has spread about our Outreach Service, referrals are pouring in and we are unable to keep up with demand – but we work all the time to raise more funds to enable us to reduce the ever-lengthening waiting lists. We also have a part time volunteer co-ordinator now, who is amazing at bringing in new volunteers – both to help us with our Outreach Programme, and to work with us on all sorts of admin and management tasks, such as PR & Marketing (Social Media and our regular newsletters), graphic design, google analytics, eBay sales and general office admin. We are always looking for more volunteers though, so if you are interested in helping us with our project, we would welcome hearing from you. Two new Trustees joined our Board in 2023 – Marion Lewis is our new Chair, and Richard Rayner is our new Treasurer. Both are wonderful. We have a strong and healthy Board of Trustees who work well together, and we are all thrilled with the progress the charity has made through the year. We are enormously grateful to all our donors who continue to support our work. We wouldn’t be able to do what we do without you. We are of course very grateful too, to our local District Council and the Charitable Trust Funds and Foundations who have shown faith in our project and awarded us grants, including: ## **New Forest District Council Charlotte Bonham-Carter Charitable Trust The Lady More Charitable Trust The Aurelia Foundation The Bonhomie United Charity Age Unlimited The William Brake Foundation The Big Give Trust** We had planned to hold a major Fundraising Exhibition in May 2023, but sadly the venue fell through. It was a big disappointment, having received promises of consignments and gifts from a range of high-profile and interesting artists, and it was looking to be a superb exhibition, including some really great works. However – every cloud has a silver lining, and we are now working with Southampton City Art Gallery and John Hansard Gallery in Southampton to mount this same exhibition – but better – across these two exceptional venues in 2026. It’s a way in the future, because of planned renovation works at Southampton City Art Gallery. We are very excited about this - it’s going to be amazing, so watch this space! We now look forward to more growth and development through 2024! We have some great Fundraising Events and Campaigns planned which we hope you will join and enjoy! ## **VISION, MISSION AND VALUES** ## **VISION** To see a world in which those living with serious mental illness in their family, won’t have to worry about who will care for their loved one when they are no longer able to. WE WILL. ## **MISSION** To provide long-term support for vulnerable adults who live with enduring mental health challenges, and struggle with living independently. Through our Outreach Programme we work to enrich their lives and help them reach their personal goals, building confidence, encouraging social interaction and community engagement. Our main goal remains to provide fully supported housing for the vulnerable group that we work with, along with day centres that offer facilities to encourage arts, crafts and other activities. ## **VALUES** **We are compassionate** – kindness and compassion go a long way, and we understand the importance of building trust with our clients. **We are collaborative** – we look for opportunities to work in partnership with others, to offer the widest range of benefits and activities to the people we support. **We are determined** – to make life better for people who live with debilitating conditions, and for their families. **We are passionate** – about the work we do, and always do all we can to achieve our vision. ## **TIMELINE 2023** ## January We launched our eBay shop - our wonderful volunteer Nathalie Aparicio has been diligently and patiently listing things for sale. Have a look! It’s full of tempting treats. ## February After a year of preparation, we nervously submitted our application to the National Lottery Community Fund – we were asking for a lot of money, more than we’d ever asked for before, so there was a considerable amount of trepidation …. ## March We heard that our Lottery application had been successful! We were all over the moon – this put us on a different footing altogether; we were able to employ more staff, purchase laptop computers for everyone (albeit reconditioned ones, but we love our Apple laptops) and most importantly, support a lot more of the vulnerable people we work with. By the end of 2023, we had nearly 80 members of our Outreach Programme receiving regular support from Hammersley Homes. ## April Gemma Clapcott joined our team – she’s the Finance Manager we have dreamed of having. She’s efficient, sensible, excellent at producing the forecasts and budgets we constantly need for our Funding Applications – how did we ever manage without her? ## May Mental Health Awareness Week – we were delighted to hear that our application to participate in the BIG GIVE “Kind-2-Mind” Mental Health Awareness Week campaign was accepted, and honoured to receive £5,000 in Big Give Champion Funding which, in order to benefit from this, we needed to match in donations. We succeeded in raising over £11,000 including the Gift Aid element, so were over the moon! Thank you to all our generous donors and supporters for helping us to reach our target. ## July Joanne Cox joined us to manage the office – and she’s made a big difference to the efficiency and smooth running of our daily operations. She’s had some great ideas for fundraising projects, which she’ll oversee through 2024. The end of July saw our second appearance at the New Forest Show. It’s a great window for us, offering the opportunity to showcase our work, and get the word out about Hammersley Homes, helping to raise awareness of the issues we champion. Hundreds of people took part in our fun quiz competition about Mental Health statistics, and a lucky winner got a week in Morocco! ## August We took a stand at the local Rotary “Summer Spectacular” event in our local park for the first time – we had visited before, but never participated. It was a tremendous family day out with an enormous variety of stands and events for all ages, including a wonderful classic car exhibition! These events provide a great opportunity for us to raise awareness of our important work. ## September Our excitement for September was a new addition to our team – Mandy Hodson joined us as our Volunteer Co-ordinator, to recruit and work with all the wonderful volunteers who help us grow and expand our project in all sorts of areas: Outreach, PR & Marketing, Website, Blogs, Graphic Design, Office Admin – and much more. We are enormously grateful to them all – we wouldn’t be able to manage without the valuable contribution that all our volunteers make. ## October We have worked closely with the University of Southampton in the past – through them we have benefitted from working with some terrific students on a variety of projects, and they invited us to submit some proposals, some ideas for student projects again this year. Firstly, we applied to the university funded internship programme for a student to work with us on a Fundraising Campaign – an AUTUMN WALK through the New Forest which we hope will become an annual event. We were thrilled when our application was approved. Priya Mohan was the successful applicant out of a number of high quality applications, and she started working with us before Christmas. ## November Secondly, we applied to the University of Southampton Student Innovation Programme for help with how to mount a successful Crowdfunding Campaign. Two teams of students worked on this for us and both made very well researched presentations to us, to put us on the right road. There are so many Crowdfunding options and websites promoting themselves – why are some campaigns successful and others not? We will be launching our first Crowdfunder soon, using all the information and knowledge gained from the work these students did for us – watch this space! Also in November, we were delighted to welcome Sarah Hannant to join our team as Deputy CEO. She will take over as CEO in May 2024. ## December And the build up to Christmas … we had a fair number of Christmas cards left over from previous years, so we didn’t produce our own cards this year. We delivered some of these cards, plus donation boxes, to pubs, schools, restaurants, beauticians and all sorts of businesses in and around Lymington, and people were very generous with their donations. Something to repeat annually. And last but by no means least … The Railway Inn in Winchester very kindly and generously selected Hammersley Homes as one of the charities that they would support at their New Year Event! We bought some tickets for some of the University of Southampton students who had worked on our Crowdfunding Research for us, and they reported back that the event was truly tremendous! ## **2023 AT A GLANCE** **75 9 Members Supported Employees** **12 9 Outreach Volunteers Admin Volunteers** **7 Trustees** **£36,500 Grants awarded by Trusts and Foundations** **£327,062 Grant awarded by the National Lottery Community Fund** **HAMMERSLEY HOMES** (A company Limited by Guarantee) ## **TRUSTEE’S ANNUAL REPORT** (Incorporating Director’s Report) **FOR THE YEAR ENDED 31 DECEMBER 2023** ## **Our Impact** As word spreads about our Outreach Service, increasing numbers of agencies are contacting us to refer their patients and clients to our programme – which is wonderful of course, but we are feeling a little overwhelmed by the ever-lengthening waiting lists, and our inability to keep up with the very high demand for the support that we offer to the vulnerable people that our service targets. We have decided to convert our Outreach Service into a Membership Programme. First, a potential client completes a Membership Application Form which is submitted to us along with the referral forms we receive from the referring agency – be it a local Community Mental Health Team, Social Services, a GP surgery or a local Mental Health charity. Then, at our Initial Assessment visit when we first meet a new client, we explain that they will receive support from us for three months without charge, on a trial basis. If, after that, they feel they are benefitting from the support and would like to continue after the three free months, then they become a Full Member and a membership fee of £30 a month is introduced which helps to contribute towards the costs of this programme. Occasionally, after the trial period, a client decides that three months has been enough – they feel more confident and stable, having overcome some of their struggles, and they withdraw from the service. Far more often though, they decided to become full Members of the Programme and agree to pay £30 a month. This is really helping to make our Outreach Service more sustainable in the long term, and it’s wonderfully rewarding to know that our Outreach Members feel that they are benefitting to the point that they are happy to pay for the service. We continue to collect data using the Edinburgh-Warwick Wellbeing Scale and also by getting Member Satisfaction Surveys completed – and the feedback we receive is encouraging. It’s an improvement on 2022 – probably largely thanks to the increased support we have been able to offer, as a result of the Lottery funding we received. ||
56% extremely satisfied
41% very satisfied
3% somewhat satisfied
0% not so satisfied
0% not at all satisfied| |---|---| |How satisfied are you with the support you have|| |
received from Hammersley Homes?|| ||| ||64% extremely satisfied
36% very satisfied
0% somewhat satisfied
0% not so satisfied
0% not at all satisfied| |How satisfied are you with the impact you feel our|| |
service has had on your wellbeing?|| ||| ||67% extremely satisfied
17% very satisfied
19% somewhat satisfied
0% not so satisfied
0% not at all satisfied| |How satisfied are you with the relationships you|| |
have had with Hammersley Homes Support|| |
Team?|| ||| ||55% extremely satisfied
39% very satisfied
6% somewhat satisfied
0% not so satisfied
0% not at all satisfied| |How satisfied are you with how Hammersley|| |
Homes have responded to your concerns|| |
regarding your health or wellbeing?|| ||| Page 12 **HAMMERSLEY HOMES** (A company Limited by Guarantee) ## **TRUSTEE’S ANNUAL REPORT** ## (Incorporating Director’s Report) ## **FOR THE YEAR ENDED 31 DECEMBER 2023** It’s certainly encouraging that some of our Outreach clients feel that the support they have received in three short months has made a significant difference to their lives, to the point that they no longer wish to receive our support – although of course in a few cases, this could be just because they don’t want to pay for it! But as people drop out, we are able to accept more referrals and begin to reduce these growing waiting lists for our service. When people do decide to withdraw from the Programme, they always know they would be welcome to rejoin any time. ## **Our Plans for the Future** Thanks to our exciting National Lottery Community Grant, our Outreach Programme is secure for the next couple of years. We will continue to develop and expand this very popular and much needed service, as more Outreach staff and volunteers join our team. The CMHTs and Social Service Departments that we work with, have clearly seen the benefits of ongoing support for these vulnerable people, as they continue to refer increasing numbers of clients to us. It’s important that this project can eventually become self-sustaining and constant, and we are planning to liaise more closely with the Hampshire Integrated Care Board to receive ongoing public funding to continue the service beyond the life of our Lottery grant. Alongside all this, we continue to work towards our main aim of establishing fully supported housing and residential facilities, and we hope that 2024 will be the year that we’ll begin to offer some exciting news on the development of this project! However, all our plans depend on funding, funding, and more funding. Funding is the core of our work. We become ever more aware of the vital role that fundraising plays in everything we do, and how important it is to make time to submit funding applications to the generous Charitable Trusts and Foundations that enable charities like ours to continue with the important work that we are all doing. 2024 will be the year that we get our Legacy Fundraising Strategy in place, and we would of course be enormously grateful to anyone who might consider including a legacy to Hammersley Homes in their Will. Thank you ALL, ALWAYS for your ongoing and enormously valued support – we couldn’t do our work without you. ## **Public benefit** In setting our objectives and planning our activities, the Trustees have given careful consideration to the Charity Commission's guidance on public benefit, including the guidance 'public benefit: running a Charity (PB2)'. ## **Financial position** The Trustees consider the financial performance by the charity during the year to 31 December 2023 to have been broadly similar to the previous year due to the receipt of a number of generous grants and donations. The Statement of Financial Activities shows overall incoming resources of £142,888 (2022: £122,496), overall expenditure of £153,053 (2022: £112,863), with total Unrestricted Funds at the year-end of £84,328 (2022: £110,137) and Restricted Funds of £33,660 (2022: £18,016). Page 13 **HAMMERSLEY HOMES** (A company Limited by Guarantee) ## **TRUSTEE’S ANNUAL REPORT** (Incorporating Director’s Report) **FOR THE YEAR ENDED 31 DECEMBER 2023** ## **Reserves policy** The Trustees have considered our reserves policy, which is to hold free reserves to cover 6 months expenditure in order to meet day to day operational needs for both the Outreach project and, in time, the running of our homes. Our stated objective of purchasing properties requires that we allow the level of reserves to be increased until sufficient funds are available for the purchase of those properties. Page 14 **HAMMERSLEY HOMES** (A company Limited by Guarantee) **TRUSTEE’S ANNUAL REPORT** (Incorporating Director’s Report) ## **FOR THE YEAR ENDED 31 DECEMBER 2023** ## **TRUSTEES’ RESPONSIBILITIES STATEMENT** The Trustees, who are also directors of the charity are responsible for preparing the Trustees' Report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources of the charitable company for the year. In preparing those financial statements, the trustees are required to: - select suitable accounting policies and then apply them consistently; - observe the methods and principles in the Charities SORP 2019 (FRS 102); - make judgements and estimates that are reasonable and prudent; - state whether applicable UK Accounting Standards have been followed, subject to any material 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 company will continue in operation. The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the company and to enable them 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 for taking reasonable steps for the prevention and detection of fraud and other irregularities. This report has been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities 2019 (FRS 102) and in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies. 8 May 2024 Approved by the Trustees/Directors on …………………... and signed on its behalf by: ## Richard Rayner Richard Rayner (May 14, 2024 08:08 GMT+1) ~~_____~~ __________________ Mr R Rayner Trustee/Director Page 15 **HAMMERSLEY HOMES** (A company Limited by Guarantee) ## **INDEPENDENT EXAMINER’S REPORT FOR THE YEAR ENDED 31 DECEMBER 2023** We report the trustees on our examination of the accounts of the company for the year ended 31 December 2023 which are set out on pages 17 to 26. ## **Responsibilities and basis of report** As the charity trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ("the 2006 Act"). Having satisfied ourselves that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, we report in respect of our examination of your company's accounts as carried out under section 145 of the Charities Act 2011 ("the 2011 Act"). In carrying out our examination, we have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. ## **Independent Examiner’s Statement** We have completed our examination. We can confirm that no matters have come to our attention in connection with the examination giving us cause to believe that in any material respect: 1. accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or 4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by Charities (applicable to charities preparing their accounts in accordance with Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). We have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report to enable a proper understanding of the accounts to be reached. Stephanie J Beeston-Clarke FCCA Beeston-Clarke Accountants Ltd _Chartered Certified Accountants_ 242 Leicester Road Markfield Leicester LE67 9RG Dated: 14 May 2024 Page 16 (A Company Limited by Guarantee) ## **HAMMERSLEY HOMES** ## **STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 31 DECEMBER 2023** ## **(Incorporating Income and Expenditure Account)** |Note
**INCOME**
Donations & gift aid
3
Other trading activities
5
**Income from Charitable Activities**
Charitable activities
4 & 6
**Income from Investments**
Bank interest
7
**_Total Incoming Resources_**
**Expenditure on:**
Fundraising
9
Charitable activities
10
**_Total Expenditure_**
Transfer between funds
**Net movement in funds**
**Reconciliation of funds:**
**Net income / expenditure before**
**transfers**
Total funds brought forward at
31 December 2022
**Total funds carried forward at**
**31 December 2023**|Note
**INCOME**
Donations & gift aid
3
Other trading activities
5
**Income from Charitable Activities**
Charitable activities
4 & 6
**Income from Investments**
Bank interest
7
**_Total Incoming Resources_**
**Expenditure on:**
Fundraising
9
Charitable activities
10
**_Total Expenditure_**
Transfer between funds
**Net movement in funds**
**Reconciliation of funds:**
**Net income / expenditure before**
**transfers**
Total funds brought forward at
31 December 2022
**Total funds carried forward at**
**31 December 2023**|**2023**
**Unrestricted**
**Funds**
**18,740**
**736**
**22,835**
**1,430**|**2023**
**Unrestricted**
**Funds**
**18,740**
**736**
**22,835**
**1,430**|**2023**
**Restricted**
**Funds**
**-**
**-**
**99,147**
**-**|**2023**
**Restricted**
**Funds**
**-**
**-**
**99,147**
**-**|**2023**
**Total**
**Funds**
**18,740**
**736**
**121,982**
**1,430**|2022
Unrestricted
Funds
48,096
28,098
800
252|2022
Unrestricted
Funds
48,096
28,098
800
252|2022
Restricted
Funds
-
-
45,250
-|2022
Restricted
Funds
-
-
45,250
-|2022
Total
Funds
48,096
28,098
46,050
252| |---|---|---|---|---|---|---|---|---|---|---|---| ||||||||||||| ||||**43,741**||**99,147**|**142,888**||77,246||45,250|122,496| ||||**926**
**63,078**||**2,467**
**86,582**|**3,393**
**149,660**||15,015
55,403||5,541
36,904|20,556
92,307| ||||**64,004**||**89,049**|**153,053**||70,418||42,445|112,863| ||||**(20,262)**||**10,097**|**(10,165)**||6,828||2,805|9,633| ||||**(86)**||**86**|**-**||-||-|-| ||||**(20,349)**
**110,137**||**10,183**
**18,016**|**(10,165)**
**128,153**||6,828
103,309||2,805
15,211|9,633
118,520| ||||**89,788**||**28,200**|**117,988**||110,137||18,016|128,153| All figures relate to continuing operations. There were no recognised gains or losses for the current or previous period other than as stated above. The movement in funds is due to the net incoming resources for the year. The notes attached on pages 19 to 26 form an integral part of these accounts Page 17 (A Company Limited by Guarantee) ## **HAMMERSLEY HOMES** ## **BALANCE SHEET** ## **AS AT 31 DECEMBER 2023** ## **Company Number 11104068 (England and Wales)** |**Note**
**£**
**£**
**FIXED ASSETS**
Tangible
13
**1,768**
**1,768**
**CURRENT ASSETS**
Debtors and prepayments
14
**8,152**
Cash at bank and in hand
**112,011**
**120,163**
**CREDITORS: Amounts falling due within one year**
15
**3,943**
**NET CURRENT ASSETS**
**116,220**
**NET ASSETS**
**117,988**
**FUNDS**
Unrestricted
17
**89,788**
Restricted
17
**28,199**
**TOTAL FUNDS**
**117,988**
**2023**|£
£
3,929
3,929
6,359
121,476
127,835
3,612
124,224
**128,153**
110,137
18,016
**128,153**
2022|£
£
3,929
3,929
6,359
121,476
127,835
3,612
124,224
**128,153**
110,137
18,016
**128,153**
2022| |---|---|---| |||124,224| |||| |||**128,153**| |||110,137
18,016| |||**128,153**| The charitable company is entitled to exemption from audit under Section 477 of the Companies Act for the year ended 31 December 2023. The members have not required the charitable company to obtain an audit of the financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2016. The trustees acknowledge their responsibilities for: - a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and - b) preparing financial statements which give a true and fair view of the state of the charitable company as at the end of the financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to charitable company. These financial statements have been approved in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small charitable companies. Approved by the Trustees/Directors on ________________ and signed on its behalf by: 8 May 2024 ## Richard Rayner ## Richard Rayner (May 14, 2024 08:08 GMT+1) Mr R Rayner Trustee The notes attached on pages 19 to 26 form an integral part of these accounts Page 18 **HAMMERSLEY HOMES** (A Company Limited by Guarantee) **NOTES TO THE ACCOUNTS YEAR ENDED 31 DECEMBER 2023** ## **1 Accounting Policies** ## **1 Summary of significant accounting policies** ## **a General information and basis of preparation** Hammersley Homes is a registered charity in England and Wales and also a company limited by guarantee. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £10 per member of the Charity. The registered office address is shown on page 2 of these financial statements. The nature of the charity's operations and principal activities are detailed on page 3 of these financial statements. The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance 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 issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Accounting practice. The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value where considered necessary. The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest pound. ## **b Funds** Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes. Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements. Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements. ## **c Income recognition** All income is recognised in the Statement of Financial Activities once the charity is legally entitled to the funds after any performance conditions have been met, the amount can be measured reliably and that it is probable that the income will be received. For donations to be recognised the charity will have been notified of the amounts and the settlement date in writing. If there are conditions attached to the donation and this requires a level of performance before entitlement can be obtained then income is deferred until those conditions are fully met or the fulfilment of those conditions is within the control of the charity and it is probable that they will be fulfilled. Donated facilities and donated services are recognised in income at their fair value when their economic benefit is probable, it can be measured reliably and the charity has control over the item. Fair value is determined on the basis of the value of the gift to the charity. A corresponding amount is recognised in expenditure. Page 19 **HAMMERSLEY HOMES** (A Company Limited by Guarantee) **NOTES TO THE ACCOUNTS YEAR ENDED 31 DECEMBER 2023** ## **1 Accounting Policies** (continued) ## **1 Summary of significant accounting policies** (continued) ## **c Income recognition** (continued) No amount of time is included in the financial statements for volunteer time in line with SORP FRS (102). Further detail is given in the Trustees Annual Report. Where practicable, gifts in kind donated for distribution to the beneficiaries of the charity are included in stock and donations in the financial statements upon receipt. If it is impracticable to assess the fair value at receipt or if the costs to undertake such a valuation outweigh any benefits then the fair value is recognised as a component of donations when it is distributed and an equivalent amount recognised as charitable expenditure. Fixed assets donated gifts are recognised as income when receivable and are included at fair value. The income is not deferred over the life of the asset. For legacies, entitlement is the earlier of the charity being notified of an impending distribution or the legacy being received. At this point income is recognised. On occasion, legacies will be notified to the charity however it is not possible to measure the amount expected to be distributed on these occasions, the legacy is treated as a contingent asset and disclosed. Income from trading activities includes income earned from fundraising events and trading activities to raise funds for the charity. Income is received in exchange for supplying goods and services in order to raise funds and is recognised when entitlement has occurred. Investment income is earned through holding assets for investment purposes such as interest. Interest income is recognised using the effective interest method. Any dividend and rent income is recognised as the charity's right to receive payment is established. ## **d Expenditure recognition** All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably. It is categorised under the following headings: - Cost of raising funds - Expenditure on charitable activities - Other expenditure represents those items not falling into the above categories. Irrecoverable VAT is charged as an expense against the activity for which the expenditure arose. Support costs are those that assist the work of the charity but do not directly represent charitable activities and include office costs, governance costs and administrative costs. They are incurred directly in support of expenditure on the objects of the charity. The basis for apportionment is consistently applied and proportionate to the circumstances is: Staffing Time spent in connection with a particular activity Premises costs Floor area occupied by a particular activity Non-specific support Usage of resources, in terms of time taken, capacity costs used, requests made or other measures Fundraising costs are those incurred in seeking voluntary contributions and do not include the costs of disseminating information in support of the charitable activities. The analysis of these costs is in included in note 9. Page 20 **HAMMERSLEY HOMES** (A Company Limited by Guarantee) **NOTES TO THE ACCOUNTS YEAR ENDED 31 DECEMBER 2023** ## **1 Accounting Policies** (continued) - **1 Summary of significant accounting policies** (continued) ## **e Tangible fixed assets** Tangible fixed assets are measured at their original cost value, or if donated, as described above. Cost includes all costs expended in bringing the asset into its intended working condition. Depreciation has been provided at the following rates in order to write off the assets to their anticipated residual value over their estimated useful lives: Computer equipment - 33.33% straight line ## **f Debtors and creditors receivable / payable within one year** Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure. ## **g Provisions** Provisions are recognised when the charity has an obligation at the balance sheet date as a result of a past event, It is probable that an outflow of economic benefits will be required in settlement and the amount can be reliably estimated. ## **h Leases** Rentals payable or receivable under operating leases are charged to the SoFA on a straight line basis over the period of the lease. ## **i Taxation** The charity is exempt from corporation tax on its charitable activities. ## **j Going concern** The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern. |**2 Net Income / (Expenditure) for the year**
This is stated after charging/(crediting):
Depreciation - owned assets
Accountancy fees - Independent Examination
Accountancy fees - other services|**2023**
**£**
2,161
1,500
909
4,570|2022| |---|---|---| |||£
2,859
1,500
576| |||4,935| Page 21 **HAMMERSLEY HOMES** (A Company Limited by Guarantee) ## **NOTES TO THE ACCOUNTS YEAR ENDED 31 DECEMBER 2023** |**3 Donations & gift aid**
**Unrestricted**
**Restricted**
**Total**
Donations
**15,693**
**-**
**15,693**
Gift aid
**3,047**
**-**
**3,047**
**18,740**
**-**
**18,740**
**4 Other charitable activities**
**Unrestricted**
**Restricted**
**Total**
Income from service users
**930**
**-**
**930**
**930**
**-**
**930**
**5 Other trading activities**
**Unrestricted**
**Restricted**
**Total**
Fundraising
**4**
**-**
**4**
Sale of items purchased/donated
**732**
**-**
**732**
**736**
**-**
**736**
**6 Grant income**
**Unrestricted**
**Restricted**
**Total**
Age Unlimited
**-**
**13,000**
**13,000**
Hampshire & Isle of Wight Community Association
**-**
**-**
**-**
Jo Li Trust
**-**
**-**
**-**
Lottery Awards for All
**-**
**-**
**-**
Childwick Trust
**-**
**-**
**-**
New Forest District Council
**-**
**5,000**
**5,000**
Tesco Groundwork
**-**
**-**
**-**
National Lottery Community Fund
**-**
**75,620**
**75,620**
Aurelia Foundation
**-**
**4,000**
**4,000**
John Lewis
**-**
**527**
**527**
Redman Whit
**1,000**
**-**
**1,000**
Lady More Trust
**5,000**
**-**
**5,000**
The Big Give
**11,405**
**-**
**11,405**
Music Sales Charitable Trust
**1,000**
**-**
**1,000**
Bonhomie United Charity Society
**500**
**-**
**500**
William Brake Foundation
**-**
**1,000**
**1,000**
The Charlotte Bonham Carter Grant
**3,000**
**-**
**3,000**
**21,905**
**99,147**
**121,052**
**7 Bank interest**
Bank interest received
**8 Staff costs**
Wages and salaries
Social security costs
Other pension costs
Average monthly number of employees during the year
No employees received emoluments in excess of £60,000.
**2023**
**£**
**2023**
**£**
**£**
**2023**
**£**
**2023**||2022| |---|---|---| ||Unrestricted|Restricted
Total
£| ||39,691
8,405|
-
39,691

-
8,405| ||48,096|
-
48,096| |||2022| ||Unrestricted|Restricted
Total
£| ||-|
-
-| ||-|
-
-| |||2022| ||Unrestricted|Restricted
Total
£| ||27,667
431|
-
27,667

-
431| ||28,098|
-
28,098| |||2022| ||Unrestricted|Restricted
Total
£| ||-
-
-
-
-
300
500
-
-
-
-
-
-
-|
5,000
5,000

15,250
15,250

5,000
5,000

10,000
10,000

10,000
10,000

-
300

-
500

-
-

-
-

-
-

-
-

-
-

-
-

-
-| ||800|
45,250
46,050| |||**2023**
2022| |||**£**
£
**1,430**
252| |||**2023**
2022| |||**£**
£
**90,425**
46,638
**-**
-
**1,233**
522| |||**91,659**
47,160| |||**2023**
2022| |||**7**
5| Page 22 **HAMMERSLEY HOMES** (A Company Limited by Guarantee) ## **NOTES TO THE ACCOUNTS YEAR ENDED 31 DECEMBER 2023** |**9**
**Fundraising Costs**
Staff costs
Direct fundraising costs
Purchases|**2023**|2022| |---|---|---| ||**Unrestricted**
**Restricted**
**Total**
**£**|Unrestricted
Restricted
Total
£| ||**131**
**-**
**131**
**-**
**-**
**-**
**794**
**2,467**
**3,262**|-
-
-
1,290
-
1,290
13,725
5,541
19,266| ||**926**
**2,467**
**3,393**|15,015
5,541
20,556| ## **10 Analysis of Expenditure on Charitable Activities** |**Unrestricted funds**
Outreach
**Total unrestricted expenditure**
_2022 analysis_
**Restricted funds**
Outreach
**Total restricted expenditure**
_2022 analysis_
Fundraising
Unrestricted
Restricted
**Total resources expended**
_2022 analysis_
**11**
**Support Costs**
Rent
Repairs & maintenance
Salaries & pensions
Recruitment
Computer equipment
Computer software & maintenance
Office Equipment
Insurance
PR & marketing
Telephone & broadband
Training
Travel & subsistence
Stationery, postage & printing
Subscriptions
Website & database
Consultancy
HR
Bookkeeping & Payroll
Bank Charges
Depreciation of fixed assets
Governance
(note 12)
_2022 analysis_|**Activities**
**undertaken**
**directly**|**Governance**
**& support**
**costs**
(note 12)
**Total**
**2023**
Total
2022| |---|---|---| ||**£**
**15,909**|**£**
**£**
£
**47,169**
**63,078**
55,403| ||**15,909**|**47,169**
**63,078**
55,403| ||_3,595_
**86,582**|_51,808_
_55,403_
**-**
**86,582**
36,904| ||**86,582**|**-**
**86,582**
36,904| ||_32,667_
**926**
**2,467**|_4,237_
_36,904_
**-**
**926**
15,015
**-**
**2,467**
5,541| ||**105,884**|**47,169**
**153,053**
112,863| ||_70,418_
**Unrestricted**
**funds**|_42,445_
_112,863_
**Restricted**
**funds**
**2023**
2022| ||7,212
176
7,268
98
1,093
5,977
217
960
718
2,374
15
1,323
465
2,011
1,967
7,292
2,368
1,565
288
2,161
1,622|**£**
£
-
7,212
5,792
-
176
579
-
7,268
13,928
-
98
-
-
1,093
730
-
5,977
3,342
217
-
-
960
572
-
718
-
-
2,374
7,370
-
15
1,994
-
1,323
5,080
-
465
-
-
2,011
2,632
-
1,967
-
-
7,292
2,815
-
2,368
1,722
-
1,565
3,184
-
288
-
-
2,161
2,859
-
1,622
3,445| ||47,169|-
47,169
56,045| ||_51,808_|_4,237_
_56,045_| Page 23 **HAMMERSLEY HOMES** (A Company Limited by Guarantee) ## **NOTES TO THE ACCOUNTS** ## **YEAR ENDED 31 DECEMBER 2023** |**12 Governance Costs**
Independent examiners fee
Legal fees
**13 Tangible Fixed Assets**
**Cost:**
As 1 January 2023
Additions
As at 31 December 2023
**Depreciation:**
As 1 January 2023
Charge for the year
As at 31 December 2023
**Net Book Value:**
As 1 January 2023
As at 31 December 2023
**14 Debtors: Amounts falling due within one year**
Prepayments
Other debtors
**15 Creditors: Amounts falling due within one year**
Trade creditors
Social security and other taxes
Accruals and deferred income|||**2023**||2022| |---|---|---|---|---|---| ||||**£**
1,500
122||£
1,500
1,945| ||||1,622||3,445| |||Plant &
Machinery
£
9,021
-|||**Total**
£
9,021
-| |||9,021|||9,021| |||5,092
2,161|||5,092
2,161| |||7,254|||7,254| |||3,929|||3,929| |||**1,768**|||**1,768**| |||**2023**|||2022| |||**£**
5,652
2,500|||£
3,042
3,317| |||8,152|||6,359| |||**2023**|||2022| |||**£**
1,265
640
2,038|||£
542
1,570
1,500| |||3,943|||3,612| ## **16 Related Party Transactions** ## **Remuneration:** During the year ended 31 December 2023 Miss C L Hallett stepped back from the board of trustees to undertake the role of interim CEO and was paid remuneration of £7,292 for the CEO role. None of the trustees received any remuneration for their role as Trustee for the years ended 31 December 2023 or 31 December 2022. ## **Reimbursed expenses:** Trustees' expenses in relation to their role as trustee of £2,967 (2021: £1,050) were paid to Miss C L Hallett, and £nil (2022: £47) were paid to Jeremy North. ## **Other related party transactions:** Trustee Miss C L Hallett received rent for the office space of the charity during the year of £nil (2022: £1,575). During the year the charity received donations, in aggregate, from Trustees and related parties of £27 (2022: £230) with no conditions attached. Page 24 **HAMMERSLEY HOMES** (A Company Limited by Guarantee) **NOTES TO THE ACCOUNTS YEAR ENDED 31 DECEMBER 2023** ## **17 Funds analysis** Age Unlimited - a grant relating to staff costs for the Outreach programme. Hampshire County Council - a grant to contribute towards the cost of moving premises. Lymington & Pennington Town Council - a grant for the Outreach project. Hampshire & Isle of Wight Community Association - a grant to provide funding for the Outreach Programme. Jo Li Trust - this grant was to fund the cost of making a short promotional film. Lottery Awards for All - a grant providing funding for the Outreach Project. Childwick Trust - the growth, development and expansion of the Outreach Programme in Winchester. National Lottery Community Fund - a new 3 year grant to provide funding for the Outreach Programme. The grant funds 82.5% of the Outreach Programme with a requirement for the remaining 17.5% to be match funded from various other funds as they are granted over the 3 year period. New Forest District Council - this grant was to fund the Outreach Programme. Aurelia Foundation - a grant provided to for the purchase of reconditioned laptops. William Brake Foundation - a contributing to the match funding of the National Lottery Community Fund. John Lewis - this grant will be used for the Outreach Hardship Fund. |**Unrestricted:**
General Fund
Capital Fund
_2022 analysis_
**Restricted:**
Age Unlimited
Hampshire County Council
Lymington & Pennington Town Council
Jo Li Trust
Lottery Awards for All
Childwick Trust
National Lottery Community Fund
New Forest District Council
Aurelia Foundation
William Brake Foundation
John Lewis
_2022 analysis_
**Total funds**
**Analysis of net assets between funds**
Fixed Assets
Net current assets
_2022 analysis_
Hampshire & Isle of Wight
Community Assocation
**Funds movements**
Fund balances at
31 December 2023:|**01/01/2023**|**Incoming**
**Resources**|**Outgoing**
**Resources**|**Transfers**|**31/12/2023**| |---|---|---|---|---|---| ||**£**
106,208
3,929|**£**
43,741
-|**£**
61,843
2,161|**£**
(86)
-|**£**
88,021
1,768| ||110,137|43,741|64,004|(86)|89,788| ||_103,309_
**£**
-
760
96
5,958
508
5,234
5,461
-
-
-
-
-|_77,246_
**£**
13,000
-
-
-
-
-
-
75,620
5,000
4,000
1,000
527|_70,418_
**£**
6,500
-
96
5,958
-
5,320
5,461
56,715
5,000
4,000
-
-|_-_
-
-
-
(0)
-
86
-
-
-
-
-
-|_110,137_
**£**
6,500
760
-
-
508
-
-
18,905
-
-
1,000
527| ||18,016|99,147|89,050|86|28,199| ||_15,211_|_45,250_|_42,445_|_-_|_18,016_| ||128,153|142,888|153,053|-|117,988| ||**Free reserves**|**Capital**
**fund**|**Restricted**
**funds**|**Total**
**2023**|Total
2022| ||-
88,021|1,768
-|-
28,199|1,768
116,220|3,929
124,224| ||88,021|1,768|28,199|117,988|128,153| ||_106,208_|_3,929_|_18,016_||_128,153_| ## **18 Analysis of net assets between funds** The Capital Fund represents the net book value of the fixed assets of the charity and is not freely available for use unless the assets are sold. ## **19 Controlling Interest** The company is controlled by the trustees / directors. Page 25 ## **HAMMERSLEY HOMES** (A Company Limited by Guarantee) ## **NOTES TO THE ACCOUNTS YEAR ENDED 31 DECEMBER 2023** |**20**
**INCOME**
Donations
Gift Aid
Grant income
Income from Service Users
Fundraising
Sales of items purchased/donated
Bank interest received
**EXPENDITURE**
**Raising funds**
Items purchased for resale
Salaries & pensions
Recruitment
Direct fundraising costs
PR & marketing
Fundraiser
Website & database
Bank charges
**Outreach**
Direct outreach costs
Salaries & pensions
Staff Costs
Recruitment
Computer equipment
Insurance
Telephone & broadband
Training
Travel & subsistence
Subscriptions
Volunteer costs
Stationery, postage & printing
**Support costs**
Rent
Repairs & maintenance
Salaries & pensions
Recruitment
Computer equipment
Computer software & maintenance
Office Equipment
Insurance
PR & marketing
Telephone & broadband
Training
Travel & subsistence
Stationery, postage & printing
Subscriptions
Website & database
Consultancy
HR
Bookkeeping & Payroll
Bank Charges
Depreciation of fixed assets
**Governance**
Legal
Independent Examination
Net Income (deficit) before transfers
Transfers
**Net Income (deficit) for the year**|**Unrestricted**
**funds**
**Restricted**
**funds**
**2023**|Unrestricted
funds
Restricted
funds
2022| |---|---|---| ||**£**
15,693
-
15,693
3,047
-
3,047
21,905
99,147
121,052
930
-
930
4
-
4
732
-
732
1,430
-
1,430|£
39,691
-
39,691
8,405
-
8,405
800
45,250
46,050
-
-
-
27,667
-
27,667
431
-
431
252
-
252| ||**43,741**
**99,147**
**142,888**|77,246
45,250
122,496| ||131
-
131
-
-
-
-
-
-
15
2,375
2,390
-
93
93
-
-
-
-
-
-
779
-
779
-
85
85
15,569
68,908
84,477
290
-
290
-
891
891
-
4,011
4,011
-
293
293
-
7,059
7,059
-
859
859
50
3,493
3,543
-
886
886
-
50
50
-
47
47
7,212
-
7,212
176
-
176
7,268
-
7,268
98
-
98
1,093
-
1,093
5,977
-
5,977
217
-
217
960
-
960
718
-
718
2,374
-
2,374
15
-
15
1,323
-
1,323
465
-
465
2,011
-
2,011
1,967
-
1,967
7,292
-
7,292
2,368
-
2,368
1,565
-
1,565
288
-
288
2,161
-
2,161
122
-
122
1,500
-
1,500|-
-
-
1,290
-
1,290
1,393
-
1,393
590
-
590
3,481
5,541
9,022
4,000
-
4,000
3,629
-
3,629
632
-
632
224
938
1,162
2,066
29,877
31,942
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
222
272
495
1,083
1,580
2,663
5,792
-
5,792
-
579
579
13,928
-
13,928
-
-
-
730
-
730
3,342
-
3,342
-
-
-
572
-
572
-
-
-
4,866
2,504
7,370
1,640
354
1,994
4,280
800
5,080
-
-
-
2,632
-
2,632
-
-
-
2,815
-
2,815
1,722
-
1,722
3,184
-
3,184
-
-
-
2,859
-
2,859
1,945
-
1,945
1,500
-
1,500| ||**64,004**
**89,049**
**153,053**|70,418
42,445
112,863| ||**(20,262)**
**10,097**
**(10,165)**
**(86)**
**86**
**-**|6,828
2,805
9,633
-
-
-| ||**(20,349)**
**10,183**
**(10,165)**|6,828
2,805
9,633| Page 26