2025-03-31-accounts

Rcgisteird Cl)ai'ity No.. 1202646 MERCY ORGANISATION TRUSTFEI S ANNUAL REPORT FOR THE YEAR ENDEI D 31" MARCH 2025 AMCI ASSOCIA'rri S LTD inft'o@amei-associ#tes.co.uk

Registei'ed Chai'ity No: 1202646 MERCY ORGANISATION Tablc of Contents Ti'u&tees Annual Report Stateincnt of Trus'tces responsibilities 10 AMCI ASSOCJATES LTD iiifo@alllCl-Asso¢IAte5.co.uk

R¢gistered Charity No.. 1202646 MERCY ORGANISATION I PORT OF THEI TIIUSTEEI S FOR THE YEI AB F.NDF.n 31sI MARCH 202 The trustees have pleasui'e in preseiiting the cliai'itable coinpany's I'epoit and tinancial slatcnienls fui. Lh¥ y¥<li" riidtLi 31 mai.fjli 2025 whicl) is also prcparcd to Imeet the re.qiiire.Inp.nt8 fni. 2 t)ii'cctoi's Repoit and Accounts foi. Companies Act pui'poses. Tlic direcloi's of Mei'cy Oi'ganisation ("Ilie chai'ilable coinpaiiy") are its trustees for the purposc of cl)ai'ity law and thi'oughoul ihis repoi'l al'c collectively rcfcri'ed to as ils trustees. The financial stalements comply with the Charities Act 201 I, the Coinpanies Act 2006, the Memoi'anduin and Aiticles of Association and Accounting and Repoitiiig by Chai'iiies.. Staiemeni of Rccoinm¥nd¥d Pi"anisation has dcdicatcd itself to huinanitarian and develnpment endeavuui's. The yeai. 2024-2025 presented both oppoi'lLinities and challenges, and we al'e iinmensely gi'ateful to oui. donors for iheii. continued suppoit towai'ds those in need. Theii. illspii'ing generosity has enablcd oui. teams and Plil'lners to expand upon vital pi'ojects paiti¢Lilai'ly in Azad Kashinir and Gaza. We extend oiir gi'atitudc to our donoi's, staff and volunteei's, as well as all those who have suppoi'led and empowci'cd us in our ci'itical woi'k partiCLilai'ly in rcaching oiit to remotc palls of the woi.Id. P(Jsitive chRnge can only occui. when individuals recognise that poveity exists globally and come togcihei. to takc steps towards transfoi'ming the lives of oth¢r8. We anticipate woi'kinLF together to addr¢ss the underlying causes of poveiiy and IIIjU5ticc. OBJECTIVFS AND ACTIVJTIEI S The Charitable Companies objectives air the prevention or i'elief of poveity anywhere in the woi'ld by providing or assisting in the pi'ovision of cducation, li'aining, healthcait pi'ojects and all the necessai'y support designed to enable individuals lo generate a Suslainable incoime and bc sclf-SLiificient. Thi5 is achieved through the provision of financiAI ar othei. forms of assistance such as medicines. sheltei-, food, and clcan drinking water as delerinined by the trustees. In the cui'rent finoncÉal year, Mercy Oi'gyanisation has primai'ily fociise.d on nnBning charitable woi'k in Azad Kashmir. This was in the forin of medical eye cainps, provision of food packs and financial assistance to widows and orphans. Also, as a resiilt of genocide in Gaza, efforts wci'c In￿de to providc einergcncy aid to thosc affccled thi'ough paitnei. organisations opei'ating on the ground. AMCI ASSOCIATES I,TD [e-mail]

Registered Charity No.. 1202646 MERCY ORGANISATION The TruDtees confirm that thcy havG ￿f¢ri￿d to tlic b)iiidai)cc Luiil¢iiii¥d in Lh¥ Chai'ity Coininission's genei'al Ruidance on piiblic benefit when reviewiiig the C.hai'ity'8 Aim< And objectives and in planning future activities. AC.HIEVEI MEI NT PEI RFORMANCE AND FUTURE PLANS Inspii'cd by the Isldmic faith and guided by core values of human coinpassion, Mercy Oi'gani8alion cnvisaLTres a cai'ing woi'ld whci'e coinmiinities ait einpowered. social obligations are fiilfilled, and people respand as one to the siiffei'ing of othei's. For Musliins, giving is one ot.the main pillai'5 offaiih known as 'Zakat'. Annual conti'ibution of 2.5010 of one's o53Ct3 is con5idci'¢d Ilic Ininiiiiuiii I"cligious ubligiiliuii. Many Miislims also make additional conti'ibiitions. refei'red to as 'Sadxqa'. F.veiy actinn we take is l'ooted in oiii. Islamic beliefs. Our Holy Pi'ophet Miihaminad (peace and b1¥55ings be upon hiin) einphasised the iinpoitance of loving Allah, ti'ealing oui. neighhniir.< with kindness, helping those less foi'tunate tlian oui." elyeo ond seeking jiisticc for the oppitssed. Thi'oughout the woi'ld, thei'e exists suffering, injustice and sin. Ineqiialities of powei. have distoi'ted i'elationships between individuals, comimunities, coiporations, and nation5, Irsuliiiig in the sei'ious isSUe5 of povei1y. Mei'cy Organisation provides lasting i'oulcs out of poveity. einpowci'ing people to li'aiisfoi'm Iheii. lives and serving all communities without prejudice. Regular monitoi'ing and ovaluation pllln8 weir cstablishcd to mcasiirc tlic iinpact of oui. PIDjecls. Mercy Oi'ganisation have reached their goals and Inade a significant difference in the lives of oui. beneficiaries in carrying out their projects as follows.. Food Aid and Water The Woi'ld Health Oi'ganisalion (WHO) reports that a significant numbei. of iiidividuals across ihe globe Lii'e ¢onsuinin8 contaminated water daily, I'esulting in a high nuinbei. of dcaths froin diseases caused by inadequate sanitation and hygiene. It is vital ly important tt) acknowledge that without access to I'eliable walei. source, the cultivation and preservation of food becomes a challenging task. Our Food Pi'ogr&inme operated in Azad Kashmii. (Dadyal and Koili districts) and Gaza has successfiilly pi'ovided food packs suppol'ling faillilies affected by povei'ty and s¢noGidc in Gaza. Wc lia¥¥ ¢ilbU pruvidcd financial assisiance 10 many widows and orphans in Dadyal, Azad Kashmir. F￿711.1hP.l.rn0re, c.onstniction of water well is currently underway in a reniote part of Azad Ka5hinii' to ensure that hundi'cd5 of people have access to clean drinking water. Thiough oui. partners in Gaza. financial aid has been provided fol. thein to carry out einei-gency rclicf. AMCI ASSOCIATF.S l.Tn info@lmcl-￿SsoCtate$.eO.uk

Regi5t¢iYd Charity No.. 1202646 MERCY ORGANISATION Medical Eye Camps in Azad Kafjhmii. Mobilc Eye cainps wcrc opcratGd in rcmotc ai'cas of Azad Kasl)mii. Hajira, Tatla PL4ni and Kotli during ihe year. 'fhe lcd to a large numbei. of patients beiiiLJ scl'eeiied and Imany Catai'acl surgei'ies undertaken to Irstore Ilie sign of th¢ most vulnerable people in society. With the help of oui. donoi's, we al'e expecting to coiitinue to support vulnei'able coniinunities paitiLularly in Azad Kashinir and Gaza. In the year ahead, plans al'e already undcrwuy lu ruJ] <tL tlii'¢¥ Eyc Caiiips iii Azad Icashmii.. FINANCIAL REI VIEI W Mercy Oi'ganisation has consistently Ai'own 5incc its establishment, r¢aching rnoi'e vulnerable people each yeai.. In ol'der to ensiiir the succe55ful impleimentation of projects on the gi'ound, we havc einployed a rigorous dlie diligence pi'OL¥SS whei) selcctiiig P8ittnei's. This iiivolved assessing key slakeholdci'g and collalini'ating through forinal agreements, ti'anspareiicy, accountability and credibility have i'emained a pi'iority in oui. engagement with pai'tner oi'ganisations, allowing us lo errectively suppoi'l those who arc tnusl in iieed. Fuitlieriiiore, we havc prioi'ilised dclivcL'ing a high standai'd of sei'vice to niii. %iJppnrtei'.q who Ii'LisI us to fulfil oiii. goals. Dui'ing Ilie yeai., the Lharitable Lompany generated incoin¢ of £26,159 and inciiired xpcnditLlI'e of £31,096 01) chai'itable activities, resulting in 2 liet deficit of g.4.414. 1"he. deficit arose pi'imarily due to inciEased donations Imade in response to the sevei'e huinanitarian disastei. in Gaza, which wei'e funded thiough the iise of existing charity resei'ves. Despite this, thc total l¥v¥l of r¢s¢rvcs at year end i'einain5 in line with thc Charity's I'esei've5 poIi¢y. AMCI ASSOCIATI￿￿ LTD into(tyAmCi-115SOCiAtes.co.uk

Registered Cl)arity No.. 1202646 MIRCY ORGANISATION Some of the finanoial highlights wcrc as follows.. DU￿￿tiu￿b lialsed durlng the year Donations Raised Corporate Donations IndTrvidual Donations 70% Dongtions Spent dvring the yeor Donations Spent 48% Azad Kashmlr 52% Gaza Emergency AMCI ASSOCIATES LTD [e-mail]

R¢gi5teiEd Charily No.. 1202646 MERCY ORGANISATION Causes supported dui'ing the year Causes 28 Food Pack5 Gaza Emergency Eye Camp5 Financlal Asslstan The Linwavei'ing generosity of both cxisting and new donoi's has pr(>pelled the Charity's inLome to exceed previous yeai. Icvcls, enabling lis to significantly increase oui- chai'itable ¢xpcnditure as well. Tlii'oughout our pei'iod of gi'owth, Mercy Oi'ganisalion has mainlaiiied a strong fociis on effecilveness and accountabiliLy J UVLJ brrji by oiii" effectiveness, accounlability and transpai'e.nc.y mp.28iJrp..q. We deeply appreciate the suppoit of our donors as we strive to eliininate poveity and bring lasting change to the lives of our beneficiaries. Reserves policy And risks Resei'ves al'e established based on oui. projected income and the ongoing funding IEquireiiient8 of suppoited charilablc pi'ojects. 'I'hcy sei've to mitigate uncertaiiities related to cash flow and to ensui'e adquate coveragc for income shortfalls. The trustees feel Ihat the bhui'ilubl¥ Luiiipoiiy lias sufficicnt rc5crvc5 tQ Govcr it3 opcrating costs foi. xpproxim2te.ly 12 Innnths. AMCI ASSOCIAI'F.S LTD [e-mail]

Re8isleJrd Charity No.. 1202646 MERCY ORGANISATION Rigli n]anagement ond internal controls T]iis yeai., we have impleimented a Inore i'igorous set of11]iniinum i'equiiyments foi. all oui. vivj¥vLs (u Cnliaiice oui. progji'ainining. Tight Inonitoring ot" oiii. pi'ojecls led to gi'eatei. ucce88 5Jnd c.nnliniied benefits foi. our bencficiaj'ies. We al'e olso dedicatcd to linpi￿ving oui. processes and proceduirs to Inainlain ihe safety and security of oui. staff, as well as the individuals we serve and collaboi'ate with. Mei'cy Oi'ganisation values transparency and encourages stakeholders to provide feedbaclc about their experieiices. We havc an open-door policy that allows stakeholdei 10 voice iheir conceins or opinions, Overall impact Tlii¥ yri11, w¥ hilve StrengTh¢ned our existing paitneiships and woi'lced together with the ei'cy OrgAlli.SAtinn fami ly to fiilfil oui. shMI'ed mis'sion of impi'oviiig the live3 of vulnerable individuals. With the assistancc of our partner organisations, we hav¥ focused on promoting sustainable livelihoods to enable individiials to escape poverty, while also iinpleinenting emergency response piY)grain5 to alleviate the suffering of countless people. STRUCTURE GOVII RNANCE AND MANAGEMENT Mcrcy Orgaiiisatloll ib U LuTnpany limiied by guai'anree and a registered charity goveined by its Mel￿01.andU1m and Article.* nf Assoc.iation dated 25th April ?018. The ¢onipany does not have share capital and the liability of each Inember is liinited to £1. Appointment of trustees, induction and training New Ti'ustees al'e appointed by invitation to join the Boai'd given that they have the nev¥ssary skills and experiencc to conts'ibute to the Trust's activities and to be able lo di.8chAr8e. their obligations as Trustees. AMCI ASSOCIATES I.TI) Info@Alll¢i-Assoei%tes.co.uk

Registei¢d Charity No.. 1202646 MEI RCY ORGANISATION REfiEI NCE AND ADMINISTRATIVE INFORMATION istered Charil Nuinber 1902646 Coin an Nuinbei. foi. Cliai'it Re istei'ed in En land and Wales 11128970 istei'ed Otlice 133 Tame Road Witton Bii'iniiighaim West Midlaiids B6 7DG Tiustces Miss Shebana Bi Mi. Iliqlak Hussain Nozinin Begiim Pi'ofessoi. Melvyn Pi'yei. AMCI ASSOCIATfiS LTD [e-mail]

Registered Charity No.. 1202646 MERCY ORGANISATION STATEMENT or TRUSTEEI S RESPONSI]JILITIES Ti)e li'ustees atE responsible foi. pi'eparing tlie Report of tlie Ti'ustees and the financial siaieinents in accordance with applicable law and United Kingdom Accounting Standardg. In pi'epai'ing fInoncial 3t4t¢incnts, thG truslccs ai"c i"¢quii'cd iu". select suitable accounting policies and then apply them consistently. obse2.ve the Imethods and principles in tlie Charity SORP. make judgcmenls and cstimates that al'e irasonable and pi'udcnt. prepai'e the financial stateinLnts on the going cnncern h2.gis iinless it is inappi'opriale to pi'esuiT]e that the chai'ity will continue in business. The ti'ustees air responsible foi. Iceeping propci. accounting rccoids wliiGII Llisclvb¥ wilh reasonablc accuracy at any liine the finiincial posilion of the charity and to enahle them tn ensure that the financial statements comply with applicable law and United Kingdom AGcoiiiitiiJg Sii*li(iui'ds. The Ii'u8tee.g al'e also rc5ponsible for.8at-eguai'ding Ihe assets of the charity and hence for taking i'easoiiable steps for the prevention and deteclioii of fraud and other iri'egulai'ities. On Behalf of the Board: Ui Mrs Nazmin Bcgujii Dated.. 08.01.2026 AMCI ASSOCIATES LTD [e-mail] 10

Charity number.. 1202646 (England and Wales) MERCY ORGANISATION Rewrt of the Trustees and Unaudited Financial Slatenients For the year ended 31 March 2025

MERCY ORGANISATION Contents Page For the year ended 31 March 2025 Rppr)rl nf thg. Triiqleey In(Jep8ndent Exarnineffs Report to the Tru81pes Slalemenl ol Financial Aclivilies Slalemont ol Financial P0511ion Noies to thè Financial Statements SID7 Delailed Statefflent of Financial Activitie8

MERCY ORGANISATION Report of the Trustees For the year ended 31 March 2025 The Trusie6s, who are slso d1￿ctOrS for thé purposes of o)rrpany law. have plgasurg in presenting their rgptsrt and the finanaal statements for Ihe charitabl8 company for the year ended 31 March 2025. The Trustees have adopted the pr()visions of Account1r￿ and Reporting by Charities.. Statement of Rewmmendtrd Practice 8ppli¢abb to charitiss preparing their 8ccounts in ac¢ord2nce with the Financial Repo￿ng Stancsard applirable in th8 UK and the Rèpublic of Ireland IFRS 1021 lofl¥kntiv¥ 1 Jaiiuaiy 20191. OBJECTIVES AND ACTIVITIES Obl•ctlv&s and alms The trustees havp. ¢onsid8r8d the Charity CommisK)n's guidance on publ￿ benefit, in¢luding th6 guidance 'public bonefit.. running a charity IP821'. REFERENCE AND ADMINISTRATIVE INFORMATION Narne of Charlty ChaTlty reglstrallon number Prlne.IPHI addrpg MERCY ORGANISATION 12n2646 123 Tam8 Road Imtton Bimingham B6 7DG Trusteos The trusiee5 Ind officots $&rving during th8 year and sin¢e th8 year end w8re as follows.. bHLtsANA 81 PROFÈSSOR MELVYN PRYER NAZMIN BEGUM MRS IHQLAK HUSSAIN Independent examlners Sigm8 Chartered Accountsnts 862-884 Washwood Heath Road Wadiwwd I leath Birmiroham B8 2NG Approved by the of Trusteès and sgned on its béhalf by 05 De￿fflber 2025 NAZMIN BEGUM MRS 1of8

MERCY ORGANISATION Independent Examiners Report lo the Trustees For the year ended 31 March 2025 I reporl lo the trusleos on rny examination of the acGounts of the charitable company for the year etKlod 31 M8rch 2n25. Responslbllltles and basls ol report As the charity Trustees, who are also dire¢tois for the purposes ol company law, are respnnsibl6 lor the preparation ol the aceounlg in 2¢eordaneè with th@ rèquirgmenls of the Qornp3nies Art ?nnR I'lhA ?nfl6 Ar.I'l FldviTIy b411ibl￿o Iiiy¥¥ll Ilial Ili¥ a￿UnIS of Ihe Conipaiiy are not reqJlrcd to be auditod under Pgrt 16 f)f tho 2006 Ar,1 and are eliq1b￿ for indep8ndenl examlnation. I report in respect of my examinalion ol your ¢harily's accounts carr￿d oul ijnder seclion 145of the Charities Act 20111.lhe 2011 Act'l. In carrying out my exarninalion I have followerj th& L)Irectson$ qiv&n tsy the Charity Commission undEr seGlion 14515llbl of the 2011 Act. IndtrpBndont oxamlnors statomont I havo completed my examinalk)n. I confirm that no matter5 have come lo my altenlion in conneGlion with the exalninalion giving Me cause to belb?ve th81 in any matorlal respe¢l'. 1. arcounling rp.cords wore not kept in respect of the Company a5 required by section 386 of the 2(YJ6 Act., or ?.. IIIL? aC.Gouiilfi do iiot acGord with those re¢ords', or 3. tho dccounls do not comply with the iequiiemenls olsectian 398 of the 2006 Act olher than any requirement that the 3ccounts give a'lru* and fair Vie￿ which is not a rnatter considered a% part ol an independent pxaminaiion.. or 4. the dccoufils have not been prepared in accorddnce wilh the melhDds and principles of the Statement ol Recommpnded Piaclice foi accounling and reporting by c.harit￿$ applicable to charities preparing their a¢counts in accordan￿ with Ihe Financial Rcporling %landard applicabla in the UK and Ropublic ol Irgland IFRS 1021. I have no conceiTrs and have come a¢ro$s no other matters In wnneclion with the exatnindlion lo which alienlion should drawn in ihi8 report in older to enable a proper undorstanding of the dccDunts to be re3¢hed. Jawa￿ Yakoob FGJK184627071 Sigma C.harteted Accountants G2-064 Wa3hwood 14rtalh fioad Washwood Heath Birmiroham 882NG 05 Decftmboi 2025 2of8

MERCY ORGANISATION Slalemenl of Financial Activities (including Income and Expenditure Accounl) For the year ended 31 March 2025 Notes Unrestrictod funds 2024 In¢omo and endowmenis from.. Donations and legacies Invesimenlb 2ts,159 523 21.842 510 Total 26,682 22,352 F.xp6nditiirTr (sn. Charitable aclrrfities 131,n961 119,0671 119,0671 Total 131,0961 Nel IntomolÈxpendituro Roconclliallon of funds 'rotal fund6 brought fopward Total funds carriod fotward 14,4141 3,285 33,694 29,280 30,409 33.694 3018

MERCY ORGANISATION Statement of Fin2ncial Position As al 31 Mdrch 2025 Nolo5 2025 2024 Curront a$sets t)ebtors 404 Cash at bank and in hand 29,095 29,579 12991 33,894 33,894 12aoi Gredltors: amount$ lalllng duè wlthln one year Nel cuyronl Hs$ets 29,280 29,280 33,694 33,694 Tolal assets Itss current Ilabllltles Nel assets 29,280 33.694 The funds or the charlty Un￿Stri0ted income fijnds 12 29,280 29,280 33,894 33,694 Total f￿ndS Foi IhL year ended 31 March 2025th8 ctsmp8ny w8s entil8d to exemption from audit under s&¢lion 4-17of the Companies Aknl X)Q6 IVId￿lI￿ iu SlTidll Gompanies. Thts mcmbor- with section 476, The trustees acthowledge their r&sponsibilitre5 for complying with the requir8m8nts ol thè Ael with resport to accountinu records and the preparation of a0￿U￿[s. These accounts have btren pr6pdred in 8LvJrdanco with thtr provisions ap￿leable to cotnpanies subject to the small companies, regirne. havc not roguired the Gornpany to obtain an audit Of its accounts for the yoar in question in aGGordanGe The financial statemonts were approved and autfvJri88d for is6tse by th& Board and syned on its behalf by.. NAZbAIN BLGUM Mfls Trustee 05 DeCern￿r 2025 4018

MERCY ORGANISATION Notes to the Financial Statements For the year ended 31 March 2025 1. Accounting Pollcles BaÈl# of accountln9 The linanci31 slalements have been prepared under the hisloiical ¢,08l convention, except foi investments which are intlud2d al maikel value and the ￿ValUall0n of certain fixed assets ano In accordance. Wllh the Charllle5 SORP11-.ftS 1021'Atcounlinp and Reporlino by Chaiilies.. Slalemenl ol Recommended Praclice applicable to chaiilies piepafing thpir accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic ol Ireland (FR8 1021 leff(:Gliv¢ l January ?.01 Ol,, Financial Roporbng Slandarij 102 thè l-.inanci?I f4*poftino StHndArA Applip.ahle in tho UK at REpublic ol Ireland IfRS 1021. and the Companies Act 2LK)6. MEIICY ORGANISA'fioN mee15 the definition ol a public bpnefil enlity undei FRS 102. Assets and liabilities ar? initially recognised al hisiorlcal cost or transaction value unless otheTwi￿ Stated in the Felevanl ac¢ounling policy notelsl. 2. Incotne Irom donations and legaclos 2025 2024 Unrestricted funds Donaliuns recei￿ 28.159 21.842 26.159 21,842 3. Investmont income 2025 2024 Unre5trlGted fundb 2nk intèrest rer.pjvahlp. 523 510 523 510 4. Costs Of charltable a¢tlvl¢les by fund type 2025 2024 Unrostrlctod funds SuppoTt CD515 si,096 5. Gosts of charitsblo activlt105 by actlvl¢y type 2025 2024 A¢livily 1 31.1 1Y,Q67 5018

MERCY ORGANISATION Notes to the Finaneial Statements Continued For the year ended 31 March 2025 6. Analysis of 5UPPOrt costs 2025 2024 Qtsvcrnoneo er>bl$ 31,09 19,QOT 7, Particulars of employ*￿S 1025 2024 rmployees 8. D8btors 2025 2024 Amounts due wlthln one year.. Trade d8blors 484 484 GTedltor5'. arnounis railing dUQ Wllhln one year 2025 2D24 Other ciedilor5 299 200 299 200 10. Movempnt In funds Unrestrictod Funds Balance at 0110412024 Incomlng resourGes Outqoing ro£ourres Balanr.e at 3110312025 Gonor81 General 33,694 26,682 131.0961 29,28a 33,694 2G,G02 131,09GI 29,200 6of8

MERCY ORGANISATION Notes to the Financial Slalements Continued For the yeaT ended 31 March 2025 Unrostricted Funds- Prevlous y&ar dloi)Go al Incomlng rÈsources Outgoin restsurc65 Balanc.o xl 0110412023 3010312024 Gonor81 GenEral 30,409 Z2,352 119,0fj71 33,8 30,409 22,352 119,0671 33,694 11. Analysis of net assois between funds Not A*AOtB axsots I Unr84trir.IKLd fiinrt Jonoral General 29,280 29,280 29,280 Previous year bltst current assets I Not Assols Unrostrlctod funds Gonordl General 33.694 33.694 J3,694 7018

NIIERCY ORGANISATION Detailed Sl8lemenl of Financial Activities For the year ended 31 March 2025 2025 2024 INCOME AND ENDOWMENT Donations and legacies l)onalions 26,159 21,842 26.159 21.842 Investtnent5 ank intefesl recftivable 523 510 Total Incomlng rosources SUPPORT cos'r8 26.682 22,252 Governan¢e costs (Jovorna(IGe (A)815' 131,0*1 131.Og61 119 DA71 Total rosourco5 oxpendod 131,0961 119.0671 Nel Fxpenditu¥e 14.4141 8ofÈ Thi5 P8ge does not form parl of the s121ulory financial slatem&nts