**REGISTERED COMPANY NUMBER: CE021493 (England and Wales) REGISTERED CHARITY NUMBER: 1189002** 

Report of the Trustees and 

Unaudited Financial Statements for the Year Ended 31 March 2024 

for 

New Life Community Church 



New Life Community Church 

Contents of the Financial Statements for the Year Ended 31 March 2024 

|||Page|
|---|---|---|
|Report of the Trustees|1|to 4|
|Independent Examiner's Report||5|
|Statement of Financial Activities||6|
|Balance Sheet||7|
|Notes to the Financial Statements|8|to 13|
|Detailed Statement of Financial Activities|14|to 15|





New Life Community Church 

## Report of the Trustees 

for the Year Ended 31 March 2024 

The trustees present their report with the financial statements of the charity for the year ended 31 March 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019). 

## **OBJECTIVES AND ACTIVITIES** 

## **Objectives and aims** 

The present charity's main objects have been to advance and promote the Christian Faith by proclaiming the doctrine, beliefs and practices of Christianity. 

In support of these objectives, the main activities of the Church historically have been grouped around the areas of: 

- **Meeting together** for personal and corporate support, development and worship. 

- **Community outreach and service:** 

   - Family Games night 

   - Loving Community Kidz weeks 

   - Monthly Communion Service at Wharfedale View – Extra Care Housing facility for the over 60s 

   - Marshall Park Football Club 

   - Monthly Men’s gathering 

   - Monthly Ladies’ gathering 

   - Warm Spaces location 

   - Community Fun Days 

- **Support** - giving financial and practical support locally and across the world. 

- **Partnership** - links to other local churches and the wider Christian community. 

## **Public benefit** 

The trustees are satisfied with the performance of the charity during the year and in planning the activities the trustees have had regard to the Charity Commission's guidance on public benefit. 

Page 1 



New Life Community Church 

## Report of the Trustees 

for the Year Ended 31 March 2024 

## **ACHIEVEMENT AND PERFORMANCE** 

## **Charitable activities** 

The church and hall buildings have continued to be used through the year and provided a base for facilities for the community to hire the Church and annex building. 

New Life Community Church continues to rent the Church and annex on a long term basis from the Church of England Diocese. Internal improvements have continued in the church and annex including: 

- extensive rewiring and lighting improvements to the main church building £3,500 

- replacing the roof, guttering, fascia boards and downpipes following extensive storm damage £20,300 

The church continues to be part of the wider Christian community. Some of the ways we have done this are through our ongoing relationship with the Ground Level network of churches. Also, having meetings in person with Aireborough Churches Together. Our senior leader continues to Chair the meetings, as well as continuing to network with many other leaders and churches. Our monthly Open Space leadership forum which encourages pastoral leaders locally, nationally and internationally continues to meet and provide excellent teaching and support. 

The church has encouraged the personal growth of its members and those engaging in our worship gatherings. Some of the means for this encouragement has been through the main Sunday worship and midweek Bible study meetings. 

We are concerned about and engage in helping communities and groups around the world. This includes those who are suffering from natural disasters, environmental and economic problems, as well as those undergoing persecution. 

The care shown by those attending New Life Community Church has been demonstrated by generous giving in response to specific disasters. As a church at the end of each financial year we tithe 10% of our offerings both to home and away missions. Many members of the church continue to give sacrificially of their time and energy to enable the church to fulfil its objectives. 

The Trustees have met regularly and continued to update their policies in line with the latest good practices. Reverend Denver Thompson, our senior leader, has been liaising and working closely with the Trustees. This year we have increased our outward focus into our community as mentioned above. 

Our Vision and Mission continues as we Love God, Love people, and Love our town of Yeadon. 

## **Tithes and special offerings** 

During the year, the church has been able to send financial support to various organisations in the international community, namely Samaritans Purse, Release International, St George’s Crypt, Metro World Child, One by One and Kidz Klub. 

Page 2 



New Life Community Church 

## Report of the Trustees 

for the Year Ended 31 March 2024 

## **FINANCIAL REVIEW** 

## **Principal funding sources** 

The church raises most of the general funds it needs to carry on its activities from within its own membership and congregation. The church is also heavily dependent on its membership and congregation working as volunteers in all aspects of the church's activities. Given the current economic conditions and the demographic of the local area we are encouraged by the generosity of our membership and congregation. 

The church is grateful to a number of organisations and various individuals who have provided grants, donations and sponsorship to support much of its work in the community. Income has been boosted by the following: 

|**Organisation**|**Fund**|**Amount**|
|---|---|---|
|Voluntary Action|General fund|£1,000|
|AVS|General fund|£500|
|Otley Action|General fund|£400|
|Lighthouse Christian Centre|Building fund|£6,000|
|Leeds City Council|Youth fund|£450|
|AVSED|Youth fund|£434|
|Leeds City Council|Marshall Park FC|£1,455|
|Moorfield Garage|Marshall Park FC|£500|
|First Response Group|Marshall Park FC|£700|
|Private Donations|All areas|£6,250|



## **Reserves policy** 

The committee has a reserves policy in order to meet its potential liabilities and has monitored and revised it as the circumstances changed. Reserves are set aside in support of the church's commitment for the long-term occupancy of the buildings and for the support of our senior leader. 

In the Trustees' view, the reserves should provide the charity with adequate financial stability and the means for it to meet its charitable objectives for the foreseeable future. 

The trustees propose to maintain the charity's reserves at a level which is at least equivalent to three months' operational expenditure (Rent, Minister's Salary, Utilities). The trustees’ review has been done giving careful regard to its manner of operation and likely funding streams. 

The trustees review the amount of reserves that are required to ensure that they are adequate to fulfil the charity's continuing obligations on an annual basis at their Trustees meeting. 

## **STRUCTURE, GOVERNANCE AND MANAGEMENT** 

## **Governing document** 

The charity is controlled by its governing document and constitutes a Charitable Incorporated Organisation (CIO) as defined by the Charities Act 2011. 

Page 3 



New Life Community Church 

for the Year Ended 31 March 2024 

## Report of the Trustees 

## **STRUCTURE, GOVERNANCE AND MANAGEMENT Organisational structure** 

The church is a Charitable Incorporated Organisation (CIO). The trustees of the charity comprise of two external and three internal people including the Senior Leader who is automatically a trustee as long as he holds that office. 

In the present constitution, new trustees are appointed for a term of three years by resolution passed at a properly convened meeting of the charity trustees. 

The leaders of the church (including the Senior Leader) are responsible for the spiritual affairs of the Church. Leaders are appointed by the Senior Leader who is in turn appointed by the trustees. 

## **Induction and training of new trustees** 

All new trustees are given the Charity Commission information for trustees that explain the role of a trustee and what is expected of them. 

## **Events following the reporting period** 

Following the reporting period, there was a situation which was dealt with which lead to the departure of the Senior Leader. 

## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number** 

CE021493 (England and Wales) 

## **Registered Charity number** 

1189002 

## **Registered office** 

Haw Lane Yeadon Leeds LS19 7XQ 

## **Trustees** 

Rev D Thompson (resigned 15 June 2024) D W James (resigned 25 April 2024) Mrs D Arnott J Daniel-Sam Mrs C J Comrie 

## **Independent Examiner** 

APR Accountancy Services Shan House 80-86 North Street Keighley BD21 3AF 

Approved by order of the board of trustees on . .[1] . . .[0] . .[/] . .[1] . .[0] . . .[/] .[2] . . .[4 ....... ] and signed on its behalf by: 

## _Denise Arnott_ 

> D . e . n .. is . e .. A . r . n . o . t . t . ( . O .. c . t . 1 . 0 . , . 2 . 0 . 2 .. 4 . 1 . 6 . : . 2 . 0 .. G . M .. T . + . 1 . ) .................................. Mrs D Arnott - Trustee 

Page 4 



Independent Examiner's Report to the Trustees of New Life Community Church 

## **Independent examiner's report to the trustees of New Life Community Church ('the CIO')** 

I report to the charity trustees on my examination of the accounts of the CIO for the year ended 31 March 2024. 

## **Responsibilities and basis of report** 

As the charity's trustees of the CIO you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act'). 

I report in respect of my examination of your charity's accounts as carried out under section 145 of the Act. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the Act. 

## **Independent examiner's statement** 

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe: 

1. accounting records were not kept in respect of the CIO as required by section 130 of the Act; or 

2. the accounts do not accord with those records; 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 the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)). 

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. 

## _Andrew Russell_ 

Andrew Russell (Oct 11, 2024 09:43 GMT+1) Andrew Russell FFA FMAAT APR Accountancy Services Shan House 80-86 North Street Keighley BD21 3AF Date: .[1] ...[1] ..[/] ..[1] ...[0] ..[/] ..[2] ..[4] ............................ 

Page 5 



New Life Community Church 

## Statement of Financial Activities 

for the Year Ended 31 March 2024 

|Unrestricted<br>Restricted<br> <br>**INCOME AND ENDOWMENTS FROM**<br>Notes<br>fund<br>£<br>funds<br>£<br>Donations and legacies<br>67,201<br>22,522<br>Other trading activities<br>2<br>-<br>1,000<br>Investment income<br>3<br>9,319<br>688<br>**Total**<br>76,520<br>24,210<br>**EXPENDITURE ON**<br>**Charitable activities**<br>Ministry<br>66,931<br>-<br>Mission<br>4,135<br>-<br>Building<br>-<br>25,113<br>Youth and community<br>-<br>4,679<br>Marshall Park FC<br>-<br>6,420<br>**Total**<br>71,066<br>36,212<br>**NET INCOME/(EXPENDITURE)**<br>5,454<br>(12,002)<br>**Transfers between funds**<br>9<br>(600)<br>600<br>**Net movement in funds**<br>4,854<br>(11,402)<br>**RECONCILIATION OF FUNDS**<br>**Total funds brought forward**<br>52,690<br>32,016<br>**TOTAL FUNDS CARRIED FORWARD**<br>57,544<br>20,614|31.3.24<br>Total<br>31.3.23<br>Total<br>funds<br>£<br>funds<br>£<br>89,723<br>71,493<br>1,000<br>2,150<br>10,007<br>11,537<br>100,730<br>85,180<br>66,931<br>62,494<br>4,135<br>4,517<br>25,113<br>12,950<br>4,679<br>3,624<br>6,420<br> 6,439<br>107,278<br>90,024<br>(6,548)<br>(4,844)<br>-<br>-<br>(6,548)<br>(4,844)<br>84,706<br>89,550<br>78,158<br>84,706|
|---|---|



The notes form part of these financial statements 

Page 6 



## New Life Community Church 

## Balance Sheet 

31 March 2024 

||||||31.3.24|31.3.23|
|---|---|---|---|---|---|---|
|||Unrestricted|Restricted||Total|Total|
|||fund|funds||funds|funds|
||Notes|£|£||£|£|
|**FIXED ASSETS**|||||||
|Tangible assets|7|970||-|970|2,071|
|**CURRENT ASSETS**|||||||
|Cash at bank||57,397|20,614||78,011|83,115|
|**CREDITORS**|||||||
|Amounts falling due within one year|8|(823)||-|(823)|(480)|
|**NET CURRENT ASSETS**<br>**TOTAL ASSETS LESS CURRENT**||56,574|20,614||77,188|82,635|
|**LIABILITIES**||57,544|20,614||78,158|84,706|
|**NET ASSETS**||57,544|20,614||78,158|84,706|
|**FUNDS**|9||||||
|Unrestricted funds|||||57,544|52,690|
|Restricted funds|||||20,614|32,016|
|**TOTAL FUNDS**|||||78,158|84,706|



The financial statements were approved by the Board of Trustees and authorised for issue on 

. .[1] . .[0] . . .[/] .[1] . . .[0] . . .[/] .[2] . . .[4 ........ ] and were signed on its behalf by: 

## _Denise Arnott_ 

> D .. e . n . i . s . e . A . r . n .. o . t . t . ( . O . c . t . 1 . 0 .. , . 2 . 0 . 2 . 4 .. 1 . 6 . : . 2 . 0 . G .. M . T .. + . 1 . ) ...... 

D Arnott - Trustee 

............................................. C J Comrie - Trustee 

The notes form part of these financial statements 

continued... 

Page 7 



New Life Community Church 

Notes to the Financial Statements for the Year Ended 31 March 2024 

## **1. ACCOUNTING POLICIES** 

## **Basis of preparing the financial statements** 

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

## **Income** 

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

## **Expenditure** 

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

## **Tangible fixed assets** 

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. 

Equipment and furniture - 20% on cost 

## **Taxation** 

The charity is exempt from corporation tax on its charitable activities. 

## **Fund accounting** 

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

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

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

## **Hire purchase and leasing commitments** 

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease. 

continued... 

Page 8 



New Life Community Church 

|Notes to the Financial Statements-continued|Notes to the Financial Statements-continued|||
|---|---|---|---|
|for the|Year Ended 31 March 2024|||
|**2.**|**OTHER TRADING ACTIVITIES**|||
|||31.3.24|31.3.23|
|||£|£|
||Sponsorships|1,000|2,150|
|**3.**|**INVESTMENT INCOME**|||
|||31.3.24|31.3.23|
|||£|£|
||Rents received|7,042|10,799|
||Bank interest|2,965|738|
|||10,007|11,537|
|**4.**|**NET INCOME/(EXPENDITURE)**|||
||Net income/(expenditure) is stated after charging/(crediting):|||
|||31.3.24|31.3.23|
|||£|£|
||Depreciation - owned assets|1,101|1,286|
||Other operating leases|9,000|9,000|
|**5.**|**TRUSTEES' REMUNERATION AND BENEFITS**|||
|||31.3.24|31.3.23|
|||£|£|
||Trustees' salaries|31,200|31,200|
||**Trustees' expenses**|||
|||31.3.24|31.3.23|
|||£|£|
||Trustees' expenses|476|609|



The above remuneration and expenses are in respect of Rev D Thompson in his role as senior minister of the church and not in his role as trustee. 

continued... 

Page 9 



New Life Community Church 

Notes to the Financial Statements - continued for the Year Ended 31 March 2024 

## **6. STAFF COSTS** 

||The average monthly number of employees during the year was as follows:||||
|---|---|---|---|---|
|||31.3.24||31.3.23|
||Ministry||1|1|
||No employees received emoluments in excess of £60,000.||||
|**7.**|**TANGIBLE FIXED ASSETS**||||
|||||Equipment|
|||||and|
|||||furniture|
|||||£|
||**COST**||||
||At 1 April 2023|||32,231|
||Additions|||-|
||At 31 March 2024|||32,231|
||**DEPRECIATION**||||
||At 1 April 2023|||30,160|
||Charge for year|||1,101|
||At 31 March 2024|||31,261|
||**NET BOOK VALUE**||||
||At 31 March 2024|||970|
||At 31 March 2023|||2,071|
|**8.**|**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**||||
|||31.3.24||31.3.23|
|||£||£|
||Accruals and deferred income||378|480|
||Social security and tax||445|-|
||||823|480|



continued... 

Page 10 



New Life Community Church 

Notes to the Financial Statements - continued for the Year Ended 31 March 2024 

## **9. MOVEMENT IN FUNDS** 

|**MOVEMENT IN FUNDS**|||||
|---|---|---|---|---|
|||Net|Transfers||
|||movement|between|At|
||At 1.4.23|in funds|funds|31.3.24|
||£|£|£|£|
|**Unrestricted funds**|||||
|General fund|52,690|5,454|(600)|57,544|
|**Restricted funds**|||||
|Building fund|12,013|(9,510)|-|2,503|
|Youth fund|4,695|(1,078)|600|4,217|
|Operational reserve|12,000|-|-|12,000|
|Marshall Park FC fund|3,308|(1,414)|-|1,894|
||32,016|(12,002)|600|20,614|
|**TOTAL FUNDS**|84,706|(6,548)|-|78,158|
|Net movement in funds, included in the above are as follows:|||||
|||Incoming|Resources|Movement|
|||resources|expended|in funds|
|||£|£|£|
|**Unrestricted funds**|||||
|General fund||76,520|(71,066)|5,454|
|**Restricted funds**|||||
|Building fund||15,603|(25,113)|(9,510)|
|Youth fund||3,601|(4,679)|(1,078)|
|Marshall Park FC fund||5,006|(6,420)|(1,414)|
|||24,210|(36,212)|(12,002)|
|**TOTAL FUNDS**||100,730|(107,278)|(6,548)|
|**Comparatives for movement in funds**|||||
|||Net|Transfers||
|||movement|between|At|
||At 1.4.22|in funds|funds|31.3.23|
||£|£|£|£|
|**Unrestricted funds**|||||
|General fund|61,330|(1,540)|(7,100)|52,690|
|**Restricted funds**|||||
|Building fund|9,493|(2,980)|5,500|12,013|
|Youth fund|7,727|(861)|(2,171)|4,695|
|Operational reserve|11,000|-|1,000|12,000|
|Marshall Park FC fund|-|537|2,771|3,308|
||28,220|(3,304)|7,100|32,016|
|**TOTAL FUNDS**|89,550|(4,844)|-|84,706|



continued... 

Page 11 



New Life Community Church 

Notes to the Financial Statements - continued for the Year Ended 31 March 2024 

## **9. MOVEMENT IN FUNDS - continued** 

Comparative net movement in funds, included in the above are as follows: 

||Incoming|Resources|Movement|
|---|---|---|---|
||resources|expended|in funds|
||£|£|£|
|**Unrestricted funds**||||
|General fund|65,471|(67,011)|(1,540)|
|**Restricted funds**||||
|Building fund|9,970|(12,950)|(2,980)|
|Youth fund|2,763|(3,624)|(861)|
|Marshall Park FC fund|6,976|(6,439)|537|
||19,709|(23,013)|(3,304)|
|**TOTAL FUNDS**|85,180|(90,024)|(4,844)|



A current year 12 months and prior year 12 months combined position is as follows: 

|||Net|Transfers||
|---|---|---|---|---|
|||movement|between|At|
||At 1.4.22|in funds|funds|31.3.24|
||£|£|£|£|
|**Unrestricted funds**|||||
|General fund|61,330|3,914|(7,700)|57,544|
|**Restricted funds**|||||
|Building fund|9,493|(12,490)|5,500|2,503|
|Youth fund|7,727|(1,939)|(1,571)|4,217|
|Operational reserve|11,000|-|1,000|12,000|
|Marshall Park FC fund|-|(877)|2,771|1,894|
||28,220|(15,306)|7,700|20,614|
|**TOTAL FUNDS**|89,550|(11,392)|-|78,158|



A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: 

||Incoming|Resources|Movement|
|---|---|---|---|
||resources|expended|in funds|
||£|£|£|
|**Unrestricted funds**||||
|General fund|141,991|(138,077)|3,914|
|**Restricted funds**||||
|Building fund|25,573|(38,063)|(12,490)|
|Youth fund|6,364|(8,303)|(1,939)|
|Marshall Park FC fund|11,982|(12,859)|(877)|
||43,919|(59,225)|(15,306)|
|**TOTAL FUNDS**|185,910|(197,302)|(11,392)|



continued... 

Page 12 



New Life Community Church 

Notes to the Financial Statements - continued for the Year Ended 31 March 2024 

## **9. MOVEMENT IN FUNDS - continued** 

## **Fund details** 

Building fund Donations received towards the purchase and maintenance of the church building. Youth fund Donations received towards youth and community work. Operational reserve Funds held equivalent to at least three months' operational expenditure. Marshall Park FC Grants, sponsorship and donations received for the running of Marshall Park FC. 

## **10. RELATED PARTY DISCLOSURES** 

Rev D Thompson (a trustee of the charity) received a salary of £31,200 (2023: £31,200) for his employment as senior minister and not in his role as a trustee. 

During the year fees of £378 (2023: £480) were payable to Daniel Sam Limited, a company in which Mr G DanielSam, son of Mr J Daniel-Sam (a trustee of the charity), is the sole director. The charges were paid in respect of accounts preparation services. 

Page 13 



New Life Community Church 

Detailed Statement of Financial Activities for the Year Ended 31 March 2024 

|Detailed Statement of Financial Activities<br>for the Year Ended 31 March 2024|||
|---|---|---|
||31.3.24|31.3.23|
||£|£|
|**INCOME AND ENDOWMENTS**|||
|**Donations and legacies**|||
|Freewill offerings|48,330|36,645|
|Special offerings|734|1,091|
|Gift aid|10,490|9,530|
|Grants|1,900|4,800|
|Donations to building fund|15,259|8,000|
|Youth and community donations|3,401|2,361|
|Miscellaneous income|647|616|
|Open space forum|2,317|2,592|
|General donations|6,645|5,858|
||89,723|71,493|
|**Other trading activities**|||
|Sponsorships|1,000|2,150|
|**Investment income**|||
|Rents received|7,042|10,799|
|Bank interest|2,965|738|
||10,007|11,537|
|**Total incoming resources**|100,730|85,180|
|**EXPENDITURE**|||
|**Charitable activities**|||
|Trustees' salaries|31,200|31,200|
|Trustees' expenses|476|609|
|Social security|-|1,017|
|Other operating leases|9,000|9,000|
|Insurance|700|670|
|Light and heat|10,561|5,970|
|Telephone|664|604|
|Postage and stationery|-|-|
|Sundries|2,378|836|
|Gifts to guest speakers|3,235|2,274|
|Tithes and special offerings|4,135|4,517|
|Open space forum|2,230|2,484|
|Building repairs|24,810|12,454|
|Cleaning|520|375|
|Grounds maintenance|303|496|
|IT maintenance|572|336|
|Refreshments|364|471|
|Evangelism|-|274|
|Youth and community|4,798|3,671|
|Training and development|290|315|
|Carried forward|96,236|77,573|



This page does not form part of the statutory financial statements 

Page 14 



New Life Community Church 

|Detailed Statement of Financial Activities|||
|---|---|---|
|for the Year Ended 31 March 2024|||
||31.3.24|31.3.23|
||£|£|
|**Charitable activities**|||
|Brought forward|96,236|77,573|
|Men's breakfasts|2,931|3,511|
|Marshall Park football costs|6,420|6,439|
|Depreciation of tangible fixed assets|1,101|1,286|
||106,688|88,809|
|**Support costs**|||
|**Governance costs**|||
|Accountancy and legal fees|590|1,215|
|Total resources expended|107,278|90,024|
|**Net expenditure**|(6,548)|(4,844)|



This page does not form part of the statutory financial statements 

Page 15