## **Trustees’ Annual Report for the period** ## **From 1 January 2020 Period start date To 31 December 2020 Period end date** ## **Charity name: Kokrobite Chiltern Centre (KCC)** ## **Charity registration number: 1185282** ## **Objectives and Activities** ||SORP reference|| |---|---|---| |Summary of the purposes of
the charity as set out in its
governing document|Para 1.17|**The advancement of education and relief**
**of poverty for the public benefit by**
**providing free education, providing**
**training and the development of teachers**
**and support for disadvantaged children**
**and young people in Ghana to enable**
**them to achieve their full potential and**
**have greater access to positive choices**
**and opportunities.**| |Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit|Para 1.18|**In planning our activities for the year we**
**kept in mind the Charity Commission’s**
**guidance on public benefit at our trustee**
**meetings. The global COVID-19**
**pandemic was not anticipated in our**
**forward plan. During trustees meetings,**
**it was agreed that the KCC activities**
**should be amended to include assisting**
**the schools and children counter the**
**threat arising from COVID-19, so that they**
**had the best chance of surviving the**
**pandemic, continuing their education and**
**being able to then achieve their potential.**| |Summary of the main
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or services
identified in the accounts.|Para 1.17 and
1.19|**The key activities undertaken in the year**
**were as follows:**
•
**Delivering continued educational**
**support to local schools prior to**
**and through the COVID outbreak.**
•
**Promoting awareness about**
**COVID-19 and about basic health**
**protection measures such as**
**regular hand washing, covering**
**the face when coughing/sneezing**
**and maintaining social distance**
**could be considered to be within**
**the remit of the KCC objectives.**| • **Distribution of simple washing stations and education on how to use them safely to achieve basic sanitation.** ## **Additional information (optional)** You may choose to include further statements where relevant about: ## **Achievements and Performance** ||SORP reference|| |---|---|---| |Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.|Para 1.20|**KCC has delivered numerous initiatives**
**and projects. Teacher professional**
**development has been supported across**
**the regional area through the UK Aid**
**funded Tools for Teachers Special**
**Educational Needs programme and the**
**Educators Network, supporting over 150**
**schools. KCC has also provided**
**educational resources to schools,**
**assisted with strategic planning and**
**educational sponsorship for pupils.**
**As a result of the COVID outbreak, KCC**
**educational activities were initially**
**severely impacted. KCC supported the**
**community with COVID awareness and**
**hygiene programmes, an extreme**
**challenge where running water is non-**
**existent. KCC distributed hygiene packs,**
**contracted for face masks, soap and**
**sanitiser. In just 2 weeks in April, KCC**
**distributed 3,650 bottles of liquid soap**
**and sanitiser, 250 face masks and set up**
**10 hand washing stations in 3 villages,**
**giving essential hygiene measures to**
**counter COVID.**
**Throughout the rest of the year, schools**
**remained shut for most children. KCC**
**was able to run COVID-compliant**
**sessions in the Learning Centre to**
**compensate. Attendance ranged from 50**
**children a day during the week to 160 on**
**a Saturday. KCC also adopted on-line**
**delivery of teaching support to those**
**teachers who had resumed teaching, but**
**KCC was unable to attend the school as**
**before.**
**Overall, 2020 was an extremely**
**challenging year. A more comprehensive**
**record of achievements has been**
**produced. KCC overcame the severe**
**impact of COVID, continuing to deliver**
**outstanding educational support to**
**extremely disadvantaged communities**| **and providing vital assistance to counter the threat of COVID.** ## **Financial Review** |**Financial Review**||| |---|---|---| |Review of the charity’s
financial position at the end
of the period|Para 1.21|**KCC finished the period with total assets**
**of Ghana Cedis (GHS) 338,270.15,**
**equivalent to GBP 45,870.23 on 31 Dec**
**2020. Cash/bank assets were GHS**
**69,760.49. Property/non cash assets were**
**GHS 268,509.66. It is assessed that these**
**cash levels are appropriate for KCC to**
**remain financially viable and operational.**| |Statement explaining the
policy for holding reserves
stating why they are held|Para 1.22|**KCC has no policy on holding cash**
**reserves. The temporary cash flow and**
**projected expenditure against specific**
**projects is considered on a case by case**
**basis. In 2020, income was £ 42,658 and**
**expenditure was £ 32,394, with the**
**principal difference being that the COVID-**
**19 pandemic disrupted planned activity**
**and expenditure. These resources will be**
**utilised for their intended outcome as**
**soon as circumstances allow.**| |Amount of reserves held|Para 1.22|**Cash/bank assets were GHS 69,760.49 as**
**of 31 Dec 2020, equivalent to GBP**
**10,060.81.**| |Reasons for holding zero
reserves|Para 1.22|**N/A**| |Details of fund materially in
deficit|Para 1.24|**Zero**| |Explanation of any
uncertainties about the
charity continuing as a going
concern|Para 1.23|**KCC is a strong going concern. Its**
**accounts were formally audited and no**
**concerns were noted. A copy of the**
**certified accounts is available.**| ## **Additional information (optional)** You may choose to include further statements where relevant about: |The charity’s principal
sources of funds (including
any fundraising)|Para 1.47|**The principal income is through**
**individual donations and through**
**organised visits from schools to**
**undertake development work. Individual**
**pupils are sponsored, as well as local**
**staff.**| |---|---|---| |Investment policy and
objectives including any
social investment policy
adopted|Para 1.46|**N/A**| |A description of the principal
risks facing the charity|Para 1.46|**The key risks are:**
**Financial continuity – the activities of**
**KCC are funded through donations and**
**would need to be scaled back if there was**
**insufficient income. This risk will further**
**be examined and addressed in KCC**
**strategic and financial planning.**
**Organisational continuity – Jane &**
**Martial Zohoungbogbo are the driving**
**force behind KCC and there is no clear**
**continuity beyond them. This risk will**
**further be examined and addressed in**
**KCC strategic and financial planning.**| |Other||**KCC operates in Ghana. KCC has one**
**business account in UK (Barclays Bank)**
**and one in Ghana (ECO Bank).**
**Funding is provided from a range of**
**sources, including UK, European,**
**Ghanaian and world-wide sources.**
**Funding arriving from any country**
**outside of UK did not reach the £25,000**
**threshold so, in line with UK Gov/Charity**
**Committee direction, was not specifically**
**reported within the Annual Return.**
**Some of the income arrives into the UK**
**bank account, some into the Ghanaian**
**one. The majority of costs are in Ghana**
**and money is regularly transferred from**
**the UK account to the Ghanaian one**
**using recognised and regulated**
**international bank transfers. Due to the**
**fees for international transfer of money it**
**is more efficient to make fewer, high-**
**value transfers. This, and the varying**
**exchange rate, however make**
**maintaining traceability of the source and**| **intent of any donation to the actual expenditure very difficult. The Trustees are clear that money is expended in line with the purposes that it is received. However, the Trustees will examine ways in which this can be more clearly evidenced in future reports.** ## **Structure, Governance and Management** |Description of charity’s
trusts:||| |---|---|---| |Type of governing document
(trust deed, royal charter)|Para 1.25|**Kokrobite Chiltern Centre Constitution,**
**dated 26 August 2019**| |How is the charity
constituted?
(e.g unincorporated
association, CIO)|Para 1.25|**Charitable Incorporated Organisation**
**(CIO)**| |Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees|Para 1.25|**Trustees are appointed and reviewed**
**during KCC trustees meetings, held every**
**month. Future trustees are invited to**
**become a trustee by one of the existing**
**trustees and/or by the individual**
**volunteering to become a trustee**| **Additional information (optional)** You may choose to include further statements where relevant about: |Policies and procedures
adopted for the induction and
training of trustees|Para 1.51|**On joining, all trustees are provided with**
**a copy of the Constitution and a copy of**
**the latest Annual Report and Accounts.**| |---|---|---| |The charity’s organisational
structure and any wider
network with which the
charity works|Para 1.51|**KCC has a simple structure with the CEO**
**and Finance Director operating in Ghana,**
**supported by local hired staff. Trustees**
**provide remote oversight and support**
**through regular electronic**
**correspondence and video calls. Day to**
**day activities are delegated to the CEO**
**and Finance Director. Decisions**
**committing new expenditure or**
**undertaking new activities are agreed at**
**Trustees meetings or out of committee**
**via electronic communication**
**(Whatsapp).**| |Relationship with any related
parties|Para 1.51|**KCC formed ad-hoc relationships with**
**other charitable organisations where**
**there are areas of mutual interest and**
**support. In 2020 this included UK Aid**
**and the Educators Network.**| |---|---|---| |Other||**Safeguarding and Welfare. UK National**
**and CEO of in-Ghana NGO, Jane**
**Zohoungbogbo, is a designated**
**Safeguarding lead (Somerset County**
**Council) and DBS checked. All Ghana**
**based staff complete Ghana Police**
**'Certificate of Good Conduct' and**
**complete UK Safeguarding training**
**(NSPCC and British Council). UK based**
**trustees completed NSPCC Safeguarding**
**training, but do not have contact with**
**individuals.**| ## **Reference and Administrative details** |Charity name|Kokrobite Chiltern Centre| |---|---| |Other name the charity uses|KCC| |Registered charitynumber|**1185282**| |Charity’s principal address|Kemp House
160 City Road
London
EC1V 2NX| ## **Names of the charity trustees who manage the charity** ||**Names of the charity**
**trustees who manage the**
**charity**||| |---|---|---|---| |**1 **
**2 **
**3 **
**4 **
**5 **
**6 **|**Trustee name**|**Office (if any)**|**Dates acted if not for whole**
**year**| ||**Emily Thomson**|**Chair of Board of Trustees**|| ||**Jane Zohoungbogbo**|**Chief Executive Officer**|| ||**Martial Zohoungbogbo**|**Finance Director**|| ||**Paul Prentice**|**Treasurer**|| ||**Mark Williams**|**Trustee**|| ||**Lucy Anne Holmes**|**Trustee**|| Corporate trustees – names of the directors at the date the report was approved **Director name None** Name of trustees holding title to property belonging to the charity |**Trustee name**|**Dates acted if not for wholeyear**|| |---|---|---| |**None**||| ## **Declarations** **The trustees declare that they have approved the trustees’ report above.** **Signed on behalf of the charity’s trustees** |**gned** **on behalf of the charity’s**
**stees**||| |---|---|---| |**Signature(s)**
**Full name(s)**
**Position (eg Secretary, Chair, etc)**
**Date**||| ||Jane Zohoungbogbo|Paul Prentice| ||Chief Executive Officer|Treasurer| ||14 December 2021|14 December 2021| **Gift Aid application reference: 061000071892** ## Summary of Activities and Achievements January 2020 to December 2020 ## **Introduction** 2020 was our seventeenth year of operating. The year presented us with many new challenges as we had to rethink our usual method of operation in light of Covid-19 and the resultant effect on life in Ghana. We consider ourselves fortunate that we have been able to continue functioning throughout, although the services that we offered were amended to meet the changing needs of the children and the communities that we work in. We have retained our full time paid team of three working alongside our founders Jane and Martial who work full time for KCC on a voluntary basis. Through our projects, including the UK Aid funded Tools for Teachers SEN Training Programme and The Educators Network, we now work with over 150 schools, both public and private, throughout the Ga South and Weija Gbawe Municipalities. In addition to teacher professional development we also support schools with the provision of educational resources, strategic planning and by providing educational sponsorship for individual children in need of support. Face to face workshops were not possible for much of the year so we moved online to continue training as much as possible. We continue to have three football teams registered with Ghana Football Association. Their normal activities have been curtailed for a large part of the year in a number of ways including the cessation of matches and training as a result of the pandemic. However we remained in contact with all the players throughout. As a result of school closures and following a three week lockdown period our afternoon sessions in the Learning Centre were extended to cover mornings as well and we offered sessions Monday to Saturday covering English, Maths and Science. The Saturday morning sessions were focussed on developing literacy skills through read-alouds and literacy based games and activities. It was also a great opportunity for us to share donations that are given to us including clothes, shoes, books, toys and school stationery items. All of our work adheres to all Covid-19 protocols current at the time. Attendance at our sessions continues to be completely free of charge and voluntary as well as being open to both sponsored and non-sponsored children who may or may not attend full time education. We provide breakfast or a snack for all attendees depending on the time of day the session takes place. Attendance numbers vary slightly depending on the session but typically Monday to Friday sessions will have 50 children with higher numbers, up to 160 on Saturday mornings. Our provision of learning sessions has been commended by both Ghana Education Services and the Municipal Directorate and we are grateful for their support. ## **January** We carried out baseline reading and spelling assessments on 420 children in 14 public schools throughout Ga South as well as speaking with more than 300 parents. Results were shared with teachers and Head Teachers so that they could share the details with children and parents. We trained teachers in each school and also provided all participating schools with photo-copiable materials to allow them to deliver the assessments independently in the future. This was done as part of our work as the implementing partner for the UK Aid funded Tools for Teachers SEN training programme. This is a project that we work on in partnership with Learning for Life Ghana. ## **February** We welcomed Grade 2 students from Lincoln Community School to the Learning Centre and the site of our soon to be completed Community Learning and Training Centre. They came to learn about building with plastic bottles as part of their Reduce, Reuse, Recycle Unit of Inquiry. As part of their learning about this new method of building in Ghana the students worked hard filling bottles and then laying them to help create pillars at training centre site. We held the First Review at the Learning Centre for 32 teachers from the Kwaku Panfo and Obom circuits in Ga South who started on the Tools for Teachers SEN training programme in October 2019. It was great to have everyone together again and hear about the progress being made by them and their students. We were delighted to be able to share donated Maths teaching resources with Kokrobite M/A and Kofi Donkor M/A schools and donated netball kit with a very happy squad from Aplaku M/A 1 school. We’re always very grateful for the donations of resources, shoes, clothing and books - they help to make a positive difference every day here. ## **March** News of Covid-19 first became apparent in Ghana at the end of February and from the beginning of March we began to focus on educating the children about the importance of personal hygiene, with a focus on hand washing. Martial added a new hand washing station that everyone is required to use as they come through the gates at KCC. On 15 March the President of Ghana, Nana Addo Dankwa Akufo Addo announced that all schools in Ghana would be closed from 16 March due to concerns over the spread of Covid-19. In a further announcement on 27 March we were informed that from 1am on Monday everyone in Greater Accra, as well as several other regions in Ghana, should stay at home for an initial period of 14 days. People were allowed limited movement to buy food, medicines, go to the bank and use public toilets. Martial and our team spent almost three weeks out in Kokrobite, Bortianor, Tuba and Langma distributing liquid soap, hand sanitizer, masks and WHO approved information regarding Covid-19 to the most vulnerable. While we understood why the lockdown needed to happen we were very worried about what this would mean in reality for so many here who were already struggling and when not distributing Covid19 hygiene kits we were busy looking at other ways that we might be able to help. The lockdown meant that we were not able to open the Learning Centre and were given special dispensation by Kokrobite Police for our outreach programme to share Covid-19 hygiene kits. During our visits to distribute the kits we were accompanied by officers from Kokrobite Police Station to ensure we complied with all Covid-19 protocols. ## **April** We set up a Just Giving appeal asking for support to enable to continue to produce and share the Covid-19 hygiene packs. We partnered with a local pharmacist and began to produce liquid hand soap and sanitizer and contracted local tailors and dressmakers to produce face masks from local cloth. As well as helping to get the hygiene packs to those in need it also helped to bring some money into the local economy which was suffering as a result of the pandemic and on-going restrictions. We also began to make Veronica buckets which essentially are hand washing stations which can be located almost anywhere and are easy to use. During the last two weeks in April we produced and shared more than 3,650 bottles of liquid soap and hand sanitizer, set up 10 hand washing stations using Veronica buckets in 3 villages and given out more than 250 face masks, which had become a legal requirement in Ghana. ## **May** Lockdown came to an end but schools remain closed and other restrictions including border closures were still in place. Our Just Giving appeal was more successful than we could have hoped and we were able to continue producing and sharing Covid-19 hygiene packs. As well as helping those in need this was a boost for the local economy and helped to keep several people still in much-needed employment. We were concerned for the children who had now missed out on several weeks of school and began to plan and consider how we could best support them and their schools in line with decisions announced by Ghana’s government. ## **June** When lockdown ended we were able to reopen the Learning Centre and run our usual afternoon sessions Monday to Friday as well as the Saturday morning sessions. We followed all Covid-19 protocols current at the time and adjusted our activities with the children accordingly. However schools remained closed. It was announced that final year Senior High School students would return to school on 23 June to prepare for their WASSCE exams and final year Junior High School students would return on 30 June to prepare for the BECE. The government also announced that they would be providing hygiene packs for all schools but all other students should remain at home. Getting the Government hygiene packs to every school was a massive logistical exercise and we were able to step in on a number of occasions and provide packs to schools in Ga South. As we were not able to go to the schools ourselves due to Covid-19 restrictions representatives from the school came to KCC and collected the hygiene packs. We provided supplies for all staff and students required to return to school. **July** Our learning sessions continued throughout July as there was no further news on the full reopening of schools. In addition in the UK with the help of our trustees and some wonderful supporters we launched a drive on social media for school shoes and stationery as well as clothes and Christmas gifts for the children. Due to the cancellation of their summer courses unfortunately we weren’t able to hold our annual summer fete fundraising event in conjunction with Millfield School in Somerset. ## **August** Schools in Ghana, other than for exam students, have been closed since March but we have continued with offering learning sessions free of charge six days a week to any child who would like to attend. Primary 1 – 6 children attend in the mornings and are given breakfast at the start of the session. Junior High School 1 and 2 and Senior High School 1 students attend in the afternoons and are provided with a snack. The numbers attending the session are a clear indicator that the children are keen to learn. We followed all Covid-19 protocols and made adaptations at KCC to create additional learning spaces to cater for the numbers which were typically 100 plus each day with up to 160 on Saturdays. In August Ghana’s President, Nana Addo Dankwa Akufo Addo announced that schools for those in Nursery to Junior High School 1 inclusive and Senior High School 1 would remain closed until January 2021. This was another blow for those most disadvantaged already and in need of accessing education. We continued to do our best to bridge the gap for as many as possible. Following a visit to our site we received positive feedback and thanks from Ghana Education Services and The Municipal Directorate for all that KCC was doing to meet the learning needs of many local children while adhering to all Covid-19 protocols. **September** Some of the children who attend our learning sessions entered a story writing competition organised by The Educators Network Ghana. We were all delighted when we heard that several of our students had won awards. Congratulations to Alex, John, Elizabeth, Shelter, Nazira and Precious! The donated items from our drive in the UK in the summer arrived and we were able to begin sharing. On the first day of sharing we were visited by more than 100 children and their teachers from St. Nicolas’ Mission Academy in Kokrobite and we were able to share shoes and toys with them. We couldn’t do this without the enthusiasm, support and generosity of our trustees, friends and supporters who donated items and worked so hard to help make this possible. We continued sharing at a number of sessions throughout September giving shoes, clothes and toys to more than 600 children. In September we also resumed work on the Tools for Teachers SEN Training Program after a break in August. Current restrictions mean that we are unable to go into schools to meet with teachers so we continued to produce Inset videos that we share with teachers via our Youtube channel and WhatsApp. ## **October** We continued to sort through the donations of school stationery in preparation for the planned reopening of schools in January. As part of the Tools for Teachers SEN Training Programme we ran a Video Challenge asking teachers to produce short, Inset style training videos. We had a great response and after a lot of careful consideration our judges deemed Innocentia Creppy’s video to be the winner! Seven students from Ashesi University spent two days with us as part of their Community Service, Leadership and Action which is a component of their Business Studies degree. During their time with us the Ashesi students assisted with the learning sessions and shared donations of learning materials with the children. ## **November** Our learning sessions continued and are as well attended as ever. We planned for several different scenarios for the children’s Christmas event but final decisions cannot be made yet as we are unsure which Covid-19 restrictions will still be in place in December. We launched a Just Giving appeal to help cover the costs of the Christmas event and were delighted by the positive reaction. Following the great response to our Video Challenge we launched a Resource Challenge asking teachers to share their ideas for new teaching and learning resources and giving details of how they could be made and how they would be of benefit in the classroom. We also launched our newsletter, the KCC Chronicle which will be produced quarterly and shared with all our contacts as well as on social media to keep people updated about the work of KCC. ## **December** Sadly we couldn’t hold our children’s Christmas Party as usual so instead we organised the Great Christmas Takeaway so the children would still have a special day that was just for them. Everyone put in a huge effort both in advance and on the day from the children who helped make decorations to our amazing team who wrapped hundreds of presents and the fantastic cooks who produced the delicious menu f fried chicken, jollof rice and salad. We were able to keep to all the Covid-19 protocols and still ensured that we were able to provide more than 1600 children with food, drinks, ice cream and a wrapped gift. KoVwobit• (hih¢ C••tr• POBOXKN 1250 Gre*er*wa l Ghana +23310) 243248 639 +233101547018 UK Reg￿red CharityNo. 11852B2 .G.O. Reg15tration th>. D.son727 Cornp￿ Re8ErMion No.CG057912016 KOKROBITE CHILTERN CENTRF FINANCIAL sTATFmE￿,Ts FOR THE YEAR ENDED ST 31 DECEMBER, 2020 EDDIE NIKOI ACCOUIN'TING CONSULTANCY CHARTERED .4CCOL'N'T,Ih'TS AND MANAGEMENT CONSULTANTS KOKROBITE CHILTERN CENTRE INDEX CONTENTS PAGE GENERAL INFORIAATION DIRFCTORS, REPORT STATEMENT OF DIRECTORS. RESPONSIBILITIES INDEPENDENT AUDITOR'S REPORT STATEMENT OF FINANCIAL POSITION STATEMENT OF COMPREHENSIVE INCOME & RETAINED FUNDS CASH FLOW STATEMENT NOTES TO THE FINANCIAL STATEMENT 10- 18. KOKROBITE CHILIERN CENTRE GENERAL INFORMATION EXECUTIVE MEMBERS = JANE PATRICIA ZOHOUNGBOGBO MICHEL KOMLA ZEDIDI IKAVI BRICE MARTIAL ZOHOUNGBOGBO SECRETARY = MICHEL KOMLA ZEDIDI IKAVI REGISTERED OFFICE.. HOUSE NUMBER W209. KOKROBITE HOLIDAY BEACH ROAD P.O.BOX KN 1250. KANESHIE ACCRA. GHANA AUDITORS". EDDIE NIKOI ACCOUNTING CONSULTANCY CHARTERED ACCOUNTANTS AND MANAGEMENT CONSULTANTS P.0. BOX OS 51 OSU- ACCRA. TEL.'0302- 774041 778784 FAX: 0302 - 76 03 96 MOBILE= 024 43 44 D41 EMAIL'.inlo6enocgh.com l inlodz@enocgh.com 783403 (ANNEX DZORWULU REGISTRATION NUMBER CG057912017 TIN.. C(KKJ7111266 KOKROBITE CHIITERN CENTRE STATEMENT OF DIRECTORS. RESPON51BIIITIES The Executive Directors ore ie5ponsible lor prepoTrng financiol 5totemenls for each financial yeor which give5 Q true and loir view of the slote ol offoirs of the organizalion ot Ihe end ol the financial yeor ond ol the siirplus or deficit of the orgonizotion for the year. In pieporing those linonciol 5totemenls. the directors ore required lo: select suitoble accounting policies ond then opply them con515tenlly. make judgements ond eslimote5 thos ore reasonable ond Pfudenl. state whether the oppficable accovnling stondord5 have been followed. prepore the linoncial statements on the going concem basis unless it IS inoppropiiote to presume that they will conlinue in business. The directors ore responsible for ensuring Ihot the orgonizalion keep5 occounling record5 which disclose wth ieosonoble occurocy the finonciol position of the orgonizolion ond which enoble Ihem to ensure thol Ihe financiol stotemenl comply with IFRS lor SME5. They are responsible for toking such steps 05 are reosonobly open to them lo saleguord the ossels of the orgonizotion. ond lo prevent ond detect froud and other irregulorilies. The finonelol slotements do not eontain untrve slolemenfs. mlsleoding facts OT Ilmll or omit maleriol facts to the besl ol our knowledge Approval of the linoncial 5totements The finoncio.,. sloletr4ents. os indicated. were opproved by the Board ol DiTeclors ond were Signed on their beholf by.. B Y ORDER OF THE BOARD ecu Difec Executive i?Irectoi Nome.. Nome.. Date.. Dote.. (fo-￿ -ocQ( KOKROB CHIITERN CENTRE DIRECTORS. REPORT The Directors present herewith the ouditecl occounts ol the Orgonization Iof Ihe year ended 31 st December. 2020 and report thereon as follows.. l. The Statement of Finonciol Position hos been signed by hvo Diiector5 indicoling their opprovol ol such Stotement ol Financiol Position ond the ottached Account5 on poges 7 10 16. 2. KOKROBITE CHILIERN CENTRE is a non- profil orgonizotion involved in helping the under privileged lo goin educolion- to offer vocalionol ond life chonging skills training in o non-judgementol and empowering environmenl- to help in community development. 2020 GBP£ 2020 GH 2019 GH 3. Bolance brought forward on Income & Retoined Funds as ot I st Jonuary. 2020 35.059.50 181.035.34 82.812.65 To which musl be odded Income surplu5 for the pwiod ofter chorging oll expenditure & depreciation.. 10.263.41 71.092.54 98.222.69 Bolonce Brought Down 45.322.91 252.127.88 181.035.34 Le55 Distribution lo Members Bolonce cairied forward on Income & Retoined Fund5 as ot 315t Decembei, 2020 45.322.91 252.127.B8 181,035.34 4. No Distribution lo Members was recommended by Ihe Directors. In occordonce with section 139151 of the Companies Act 2019 IAct 9921. the Auditors. E.ddie Nikoi Accounting Consvlloncy. continue in office os Audit015 of the Organization. BY ORDER OF THE BOARD ir£ct ExecuTive Director Name.. Dolc.. /6- 03-2021 Dote: Ib-os- 20 £5YAC ETrDI£ SVIKoIAccou5vn5vg C05VSU£cw Chart•r•d Accountsnts. Managefflent CoMulta+)ts, Fixed Assets Managemgnt and Revaluatlon Experts, HEAD OFFICE: HINO. 9. 17th Lane. Trust Hospital Area. Near St. Maroun s Churth. Osu RE. X't￿, A(xrd P.0. Box OS 51. Osu-Arua olxle.. 024 434 40411020434 404tI 027 7104041 Tel."1233-3021774041, 778784 Fax.'1233-3021760396 E-wnail.. Info@en￿h.corn DZORWULU ANNEX: HINO. C617114 Tetteh Kwei Street Last Chance Area Pwlina's Beauty Salon Building. Dzorwulu - Accra Tel.'1233-3021783403 Fax.'1233-3021760396 E-mail.. infodz@ena¢gh.com KOKROBITE CHILTERN CENTRE INDEPENDENT AUDITOR'S REPORT To the Trustees of KOKROBITE CHILDREN CENTRE Opinion In our opinion, the accompanying financial statements present fairly, in all material respects, a true and fair view of the financial position of KOKROBITE CHILTERN CENTRE as at December 31, 2020, and its financial performance and its cash flows for the year then ended in accordan￿ with International Financial Reporting Standards IIFRSS) We have audited the financial statements of the organization, which comprise the statement of financial position as at December 31, 2020, and the statement of income & retained funds and statement of cash flows for the year then ended and note5 to the financial slalements. including a summary of significant accounting policies. Basis for Opinion We conducted our audit in accordance with International Standards on Auditing {ISAs). Our responsibilities under those standards are further described in the Auditorfs Responsibilities for the Audit of the Financial Statements seclion of our report. We are independent of the organization within the meaning of the Companies Act 2019 (Ad 992) and have fulfilled our other responsibilities under those ethical requirements. We believe that the audit eviden￿ we have obtained is sufficient and appropriate to provide a basi5 for our opinion. Going Concern The organization's financial statements have been prepared using the going concern basis of accounting. The use of this basis of accounting is appropriate unless management either intends to liquidate the organizalion or to cease operations, or has no realistic alternative but to do so. As part of our audit of the financial stalements. we have concluded that management's use of the going concern basis of accounting in the preparalion of the organization's financial statements is appropriate. Managernenl has not identified a material Un￿rtaInty that may cast significant doubl on the entity's ability to continue as a going concern, and accordingly none is disclosed in the financial statements. Based on our audit of the financial statements, we also have not identified such a material uncertainty. However, neither management nor the audilor can guarantee the organization's ability to continue as going concern. Page 5 KOKROBITE CHILTERN CENTRE INDEPENDENT AUDITOR'S REPORT (Continued) Responsibilitie5 of Council of Trustees for the Financial Statements The Trustees are responsible for the preparation and fair presentation of these financial statements in accordance with IFRSS and for such internal control as management delermines is necessary lo enable the preparation of financial statemenls that are free from material misstatement, whether due to fraud or error. The Trustees are responsible for overseeing the organization's financial reporting process. Auditor's Responsibilities for the Audit of the Financial Statements The objectives of our audit are to obtain reasonable assurance about whether the financial slalements as a whole are free from material misstatement, whether due to fraud or error, and lo issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAS will always detect a malerial misstatement when it exists. Misstatements can arise from fraud or error and are considered material rf, individually or in the aggregate, they could reasonably be expected to Influen￿ the economic decisions of users laken on the basis of these financial statements. Report on Other Legal Requirements The Companies Act, 2019 (Acl 9921 Fequires that in carrying out our audit work we consider and report on the following matters". We confirm that.. l. We have obtained all the information and explanations which to the best of our knowledge and believe were necessary for Ihe purpose of the audit. 11. In our opinion proper books of account have been kept by the organization in so far as appears from our examination of those books., and 111. The organizalion's statement ol financial position and income statement are in agreement with the books of account. SIG i Krx EDDif NIK05 ACCCthYING FOR BEHA OKISULTANCY - AccouNTA￿rS EDDIE NIK-01 voU￿1N￿.£ONSULTANcY: {ICAGIF120211110t CHART•gtl4.CCOUNT4WS . 51. OSU-ACCRA NEAR OSLÈt&kncyAuRANT WEST AFRICA P. O. BOX ogh.. OSU- ACCRA Gl 2021 Page 6 KOKROBITE CHILTERN CENTRE STATEMENT OF FINANCIAL POSITION AS AT 31ST DECEMBER 2020 Assets.. Non-cuwrent ossels Properly. Plonl & Equipment Tolal non-current ossels Nole5 2020 GBP£ 35.809.42 35.809.42 2020 GH 268.509.66 268,509.66 2019 GH 265.097.66 265,097.66 Current assets onk & cash Total current assels 10.060.81 10.060.81 69.760.49 69.760.49 442.45 442.45 Total a55ets 45.870.23 338.270.15 265,540.11 Current liabilities Accounts Poyoble Total current liabililies 547.32 547.32 4.OW.( 4.000.00 2,362.50 2.362.50 Accumuloted Income Total Accumuloted Income Pg8 45.322.91 45.322.91 334.270.15 334.270.15 263.177.61 263.177.61 Total Accumul ted fvnd d LiablllNes 45,870.23 338,270.15 265,5È10.11 Executi Nomo.. tor Executive Director Nome". Dole.. /g -aJ-a2) Date= IG -08-2tr2£ KOKROBITE CHILIERN CENIRE STATEMENT OF COMPREHENSIVE INCOME AND RETAINED FUND FOR THE YEAR ENDED 31 ST DECEMBER 2020 2020 2020 Unreslricted funds GH 2079 Unieslricted fvnds GH Unieslricled lunds GBP£ Notes Gion15 & Donolions 42.657.65 309.550.55 362.514.97 Total Income 42.657.65 309.550.55 362.514.97 Le55 Expendituie on.. Raising funds & other activities Social purpose activih"e5 Other Expen5e5 3.944.&8 6.304.07 22.145_49 29.028.25 46.072.04 163.357.72 29.181.82 137.024.79 98.085.67 Total Expenditure 32.394.24 238,458.01 264,292.28 Surplvs Income 10.263.41 71.092.54 98.222.69 Reconciliation of Accumulalèd Income Accovnl Accumuloted Income bll Transfer from Income Slotement 35.059.X) 10.263.41 263.177.61 71.092.54 164.954.92 98,222.69 Accumvloled Ivrbd c/f 45,322.91 334.270.15 263.177.61 KOKROBITE CHILTERN CENTRE CASH FLOW STATEMENT FOR THE YEAR ENDED 31ST DECEMBER 2020 202 GBP 202 2019 OPERATING ACTIVITIE Net cash from operating activities 11.534.09 80.516.04 106.131.19 NEY CASH FLOW GENERATED FROM OPERATIONS 11.534.09 80,516.04 106.131.19 TAXATION Tox poid NET CASH INFLOWIOIITFLOW FROM OPERATING ACTivmES 11.534.09 80516.04 106.131.19 INVESTING ACTIVIIIE5 Purch05e ol property. plont & equiptnenl Work-In-Progress 1192.251 11.339.981 11.405.WI I9.793.￿) 18.5(M).001 (110.537.701 NEf CASH INFIOW BEFORE FINANCING AcnvmES lo.￿1.8& 69.318.04 112.906.511 FINANCING ACTlVtTIES Translolion Resorve Borrowing5 INCREASE IN CASH & CASH EQUIVALENT lo.￿1.66 69,318.04 112,906.511 CASH & CASH EQUIVAIENT AT BEGINNING 58.94 442.45 13.348.96 CASH & CASH eouivALENT AT END 10,060.81 69.760.49 442.45 KOKROBITE CHILTERN CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31SI DECEMBER 2020 l. General inloimollon KOKROJITE CHILTERN CENTRE is a non-profit O￿oni50t10n in Ghono. The address ol 115 registered ollice ond principol ploce of business is House Number (KJ209. Kokrobite Holidoy beoch rood. Accro. P.O.Box KN I2￿. Kaneshie. Accra- Ghono. 2. Basis of preporalion ond octounting po15cles This Set of linonciol stotement prepored by KOKROBITE CHILTERN CENTRE in occordon¢e wilh the IFRS lor Smo11 ond Medium-size Enlilie%' issued by the Internationol Accounting Stondofds Board IIAS81. The finonci01 statemen15 ore presented in Ghono Cedis which is the orgonization's fvnctionol currency. 2.1 Going Concern The orgonizalion's gtsveffting body hos mode 055e55ment ol ils obility to continue as a going concern ond is sot15fiecl Ihal il hos the resources to confrnue in business for the foreseeable future. Furthermore. monogement 15 not oware ol ony rnolerial uncertainties thot may cast significant dovbt upon the organiiation's obility lo continue 05 0 going concern_ Therefore. the finoneial 5tatement5 conlinue to be prepored on the 90ing concem bosi5. 2.2 Revenue recognlllon Revenve is recognised to the extent Ihot it 15 proboble Ihot the economic benefif will flow to the orgonizotion and the revenue con be reliobly measured. regordle55 of when the payment is being made. Revenue is meosured at foir value of the considerolion received or receivoble, toking inlo occourkt conlroctvolly deffned lem5 ol poyment ond excluding toxe5 ond duty. 2.2.] Donation5 & glanls Grant5 are recogni5ed in acco¢donce with the provi5ion5 of the undertying agreements. and where more oppropriote. in the year in which the expenditure is ie5pecl ol which giont wos received. was incurred. Donotions Ofe recognised os income when received. 2.3 Income loxes The orgonisotion hos been opkyoved 0$ o charitable orgoni501ion in letms of Section 97 01 the Income Tox oct. 2015 IA¢t 8961 and Ihe receipts & occruo15 are exempt from income lox in tems ol Section 97141 ol the ocl. The charilable ￿ganiSatIon h05 been approved lor purposes under Section 9711 Ilol of the act. io KOKROBIIE CHILTERN CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 SI DECEMBER 2 2.4 Property. plunt and equipment Property. plonl and equipment ore 5toled ol hisloricol c05t less accumuloted depreciotion ond ony occumuloted impaimient1055es. Historicol cost includes clrecl expenditure Ihot are otlributoble lo bringing ihe asset lo Ihe location ond the condition ne¢e550ry for it lo be copoble of operoling in the monner intended by monogement. The orgonizotion odds lo the corrying omounl ol on item of property. plont ond equipment the cost tsl replocing ports item when thot cosl is inCu￿ed if the replacement port 15 expected to provide on incrementol o15uch on fulure benefit to the orgonizolion. The carying amount ol the ieploced porl is derecognised the period in which they are incurred. All other repoirs ond mointenonce are choiged to profil (Y 1055 during the period in which they ore incurred. Item5 Of property, plonl ond equipment ore meosured ot cost less occumuloted depreciation and ony accumu5oted irnpoirmenl losses. Depreciotion is chorged 50 OS lo allocole the cost of ossel over their estimated useful lives. using the stroighl-line method. The following onnuol rotes ore used lor the depreciotion ol property. plant ond equipment. Equipment Furnitures & Fillings 15% The 0ssetS' Useful lives ond depreciotion methods ore reviewed. ond adjusted prospectively if appropriate. il there 15 any indication ol significont change since the last reporting dole. Gains and losses on dispos015 (Te determined by comparing proceed5 Wlth the corrying amount ond ore recognised within other goin51llossesl - net. in the profit or 2.5 Impairmenl ot Assets At each reporting dote. Property Plont ond Equipment. intongible ossets ond investments in associates are reviewed to determine whether there is ony indication Ihol those 055et5 hove sullered an impairment1055. If there is on indicotion ol p0$5ible impairment. the recoveroble omount of ony ollecled o55ets lor group of related ossetsl is estimated and compored with it5 corying omounl. If estimoled recoverable amount is lower. the corryin9 omounl is reduced to ils eslimoted recoverable amount and an impoiiment loss is recognised immediately in Income ond ExpendIt￿e. Similody. al eoch reporting dole. inventories ore 055e55ed lor impoTrment by comporing the cotrying omount ol eoch item ol inventory lor group of 5imilor item51 with the Selling price less cost to complete and Sell. 11 on item of inventory lor group ol similar ilemsl 45 impoired. ils carrying omount 15 reduced lo selling price less c05t to complete and sell ond on impoirment loss is recognK5ed tmmediotely in Income ond Expenditure 2.6 Foieign CvThency Tran51otions The organizotion's financiol stotemenls ore presented in Ghana Cedis IGHSI which is 0150 the organizalion's funclionol cvrrency. Items included in the finonciol slolemenls ol the orgonizotion ore me05ured using thot functionol ¢vrrency. li KOKROBITE CHILTERN CENTRE NOTES ro THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 ST DECEMBER 2020 Tr(rn5actions ond Balorhce5 Tronsoclions in foreign currencies ole initial￿ recorded ot the lunctionol currency rate prevailing ot the dole ol the tron5QCtion. Monetory Assets ond Liobililies demonslroled in loieign currencies ore tron51ated al the functional currency late of exchange ruling OS the ieporting dale. All differences ore taken to the income 5totement. Non-monetoty items thal are meosured in term5 of histoficol cost in the fOrei￿n currency are Iionsloled using the exchonge rote ot the dote of the initiol tfon5QCtion ond are not subsequently restated. Non monelory item5 measured at foir volue in o foreign currency ore Ironsloled using the exchange role ot the date when the lair volue w05 determined 2.7 Cash ond Cash Equivalents For the purposes ol the Cosh Flow Slotement. Cosh ond C05h Equivolent5 comprise osh ot bonks ond in hond. short term Iixed deposits with on originol moturify of three months or le55. Bonk overdrolt which ore repoyoble on demand_ All of the comptsnents of the cosh ond cosh equivolent form an integrol port of the orgon'.zolion's cosh monogemenl. Cash and cosh equivolenls ore measured subsequently ol omortised cost. 2.8 Provisions Provisions ore recognised when the orgonizolion hos o present obligation Ilegol or constrvclivel os o ie5uIt ol past event. il is probob5e thal the organizolion ￿￿1 be required to settle Ihe obligotion ond o relioble e5timote con be mode of the omounl ol obligation. The amount recognised os o provision is the best estimote ol the consideration IEqviied to settle the presenl obligation al the end of the reporting period. Taking into occounl the risks ond uncertointies surrounding Me obligotion. When provision is measured using the cosh flows to e5timote to settle the present obligotion. ils carrying omounl is Ihe presenl volue of those cash flows (when the effect ol the time volue of money is moterioll When some or oll ol the economic benefits required to settle o provision ore expected to be recovered from the Ihird porty. o receivable È5 recognized os on o55et if il 15 virtually certoin that reimbursemenl will be ieceived ond the omovnt receivoble con be meosure(5 reliably. 12 KOKROBITE CHILTERN CENTRE NOTES TO THE FINANCIAL STA TEMENTS FOR THE YEAR ENDED 31 ST DECEM8ER 2020 3. Critical accounting judgements and key sources ol estlmoling uncertalnty In the opplicotion of the orgonizotion's accounting policies. which ore dÈs¢ribed in note 2. the directors are requiied to moke juclgemenlg. e5timotes and ossumplions about the carrying amounts ol ossets and liobililie5 that ore not readily apporent from other sources. The e5timoles ond 05socioled 055umptions ore b05ed OT) hisltsicol experiènce and other loct015 thot are con5idefed to be relevonl. Acluol results may diller from those estimate5. The eslimote5 and undertying 05sumplions ore reviewed on on ongoing basis. Revisions lo occounting eslimote5 Qre recognised in the periocj in which the estimote is revised il the review offect5 only thol period. or in the period of the revision offecls both current and lulure periods. 3.1 Key source5 of estlmoting vncertointy The following are the key ossumplions conceming Ihe tuture. and other key sources ol e51imoling uncertainty ot the end ol the reporting period. thol hove 0 significant risk of cousing a material odjuslment lo the corrying amounts of 055ets and Iiabililies within the next finonciol yeoi. 3.1.l Useful Ilves ol propety. plont and eqvlpmenl A5 described at 2.3 obove. the orgonizotion reviews the eslimoted useful lives ol property. plont ond equipment at the end ol each Teporling period. During Ihe cvNenl yeor. directors delermined thol the useful lives ol certain items of equipment should be shortened. due lo developmen15 in technology. 3. 1. 2 Exchongè Rotes The finonciol statement wos prepored using the followng exchange rale5= Openigg Roles £1 . ¢7.￿66 Averoge role £1-. ¢7.3083 Closing Rotes £1 ¢7.9739 13 XOKROBITE CHILTERN CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR TNE YEAR ENDED 315T DECEMBER 2020 4. Bank & cash Noles 2020 G&PE 2020 GH 2019 GH 11.066.921 1.509.37 442.45 Cosh on hond Cosh ot bonk 10.060.81 10.060.81 69.760.49 69.760.49 2020 GBP£ 2.457.31 449.28 2020 GH¢ 17.958.75 3.283.50 2019 GH¢ 16.068.97 5.566.85 5. Expenditure for Fund Raising & olher ottivities staff Solories Employees SSF Refund to Group Depreciolion 1.038.09 3.944.68 7.186.00 29.028.25 1.546.00 29.181.82 6.Social pvrpose aetivilies 2020 GBP£ 292.13 2020 2019 GH 17.858.00 3.280.00 35.128.14 Tronsporl ond Travelling Kids Wèekly Shopping Grovp expense Accommodation Food lor Children Renl Ichair5 & canopies) Clothing Repairs ond Mainlenonce Meetirgs & Training Printing and Stationery School lees Workmonship Cleoning ond Sonilalion End ol Yeor Party DSTV Exponses Pictures Exoms Fees 2,135.OD 1.939.92 14.177.54 20,306.97 1.565.90 3.184.00 3.865.CrfJ 1.630.00 8.650.70 5.322.(X) 6.565.00 3.422.75 10.993.CKJ 3.019. 176.51 211.&8 302.05 1.290. 1.547.(X) 2.207.50 227.14 1.578.34 656.79 1.660. 11.535. 4.8(x).CQ 174.46 745.04 1.275. 5.445.tx) 10.774.00 1.460.33 137.024.79 Miscelloneous Expenses 6.304.07 46.072.04 14 KOKROBITE CHILTERN CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2ff20 2020 GBP£ 5.972_01 10.868.23 547.32 90.31 109.46 1.252.43 2.540.85 2020 GH 43.645.21 80.940.12 4.OCK).CX) 660.tK) 2019 GH 82.086.53 7. Other Expendlture Tools for Teocher5 Community Account Poyment5 Audit fee Bonk chorges Regislroliorn ond Licensing Feeding ol Security Dogs Donolion Expense Go5 Consumables Insuionco Po5toge 2.362.50 605.(X) 1,570.CX) 9,046.64 770.(K) 730.00 9.153.10 18.569.29 648.58 116.31 4.740.IX) 850.(X) 850.00 65.( 98.085.67 22.145.49 163.357.72 2020 GBP£ 2020 GH 2019 GH 8. Giants & Don(rtion5 Inlernolionol School ol Zug Fund Roising Community Account Reciepts Donalion5 Donotions in kind Tools lor TeochÈ15 Philip Liverpool other Incom& (Exchcngè Goin51 206,512.60 12.180.44 15.342.15 7.584.81 5.927.23 992.02 631.(X) 42.657.65 89.643.47 112.125.00 55.432.06 43.318.C 7.2SO. 1.782.02 309.550.55 16.620. 81.769.93 57.612.44 362,514.97 9. Accovnts payable 2020 GBP£ 547.32 547.32 2020 GH 4.000.00 4.(QO.00 2019 GH 2,362.50 2,362.50 Audit fee 10. Operollng Aclivities 2020 GBP£ 10.263.41 2020 GH 71.092.54 2019 GH 98.?22.69 Excess ol Income over expenditure Adjustment for: Depreciotion Accounts payable 18.561.24 13.452.681 25.371.96 7.786.OCI .637.50 80.516.04 7.546. 362.50 106,131.19 15 KOKROBITE CHILTERN CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 315T DECEMBER 2020 11. Pio Cost.. Plant ond E ui ment Opening 3olance 01101 120 GH¢ 242.943.90 11.940. 28,775. 283,658.90 Disposoll Tronsler C105ing Balance 3111212020 GH¢ 252.736.90 12.760.00 29.360.00 294.854.YO Addllions GH¢ 9.793.(K 820.co 585. 11.198.IXI GH¢ Capitol W.l.P Eouipment Furniture & Fitting De recialion Equipment Furniture & Fitling, 3.334.24 15,227.(X) 18,561.24 1.914.(K) 5.872.(K> 7.786.LYJ 5.248.24 21.099. 26.347.24 Nel Book Value = Total Cost GH¢ 294.856.90 Accumuloted Depreciotlon GH¢ 26.347.24 Net Book Volve GH¢ 268.509.66 AT 3111212020 AT 3111212019 283.058.90 18.561.24 265,097.66 16 KOKROBITE CHILTERN CENTRE NOTES TO THE FINANCIAL STAIEMENTS FOR THE YEAR ENDED 375T DECEMBER 2020 Tlb. Pro Cost.. Plant and E ui menl Openlng olonce 01101120 Dl$posal/ Tionsfer Closing Bottsnce 31112121Y20 Addilsons Capital W.l.P Equipmenl Furniture & Fitting 32.364.04 1.590.60 3,833.29 37,787.93 1.339.98 112.20 80.05 1,532.23 33.704.02 1.702.80 3.91 3.34 39.320.16 reciotlon Eqvipmenl Furniture & Fitting5 444.17 2.028.48 2,472.66 255.42 782.67 1.038.09 699.59 2.811.15 3.510.74 Net Book Value-. Total Cosl Accumulated Depieelolion Nel Book Volue AT 3111212020 39.320.76 3,510.74 35.809.42 AI 3111212019 37.7B7.93 2.472.66 35.315.28 17 KOKROBIIE CHILTERN CENYRE NOTES TO IHE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2020 2020 GBP£ 58.94 10.868.23 15.342.15 2020 GH 442.45 90.743.47 12,125.00 2019 GH 13.348.96 12. Recei ts and Pa ment5 Opening Bolonce bll Communily Account Receipts Inlernationol School of Zug Fund Roi5ing Donotions Teochers Toc>ls Philip LiverpooS 206,512.60 16.620.00 81.769.93 57.612.44 375.863.93 5.927.23 992.02 33.188.57 43.318_OD 7.29). 253.878.92 Less Payments= Copitol WIP-Building Moteria15 Audit Fee Acquisilion ol Fixed Assets Other Expenditure Sociol ourp05e octivities Expenditure on Roi5ing fund5 & other octivities 1.339.98 273.66 192.25 22.145.49 6.304.07 2.906.59 33.102.05 26.53 9.793.CrfJ 2.(KX).CX) 1.405.CK) 163.357.72 46.072.04 21.242.25 243.870.01 10.rA)8.g1 110.537.70 8.500.00 98.085.67 137.024_79 21.635.82 375.783.98 79.95 Surplu5 Cosh ond Bonk 10.060.81 69.760.49 442.45 18