REC.ISTERED CHARITTr' NUNIBER: 7097)8 THE CHARITY OF CHARLES COLLISON TRUSTEES REPORT AND ACCOUNTS FOR THE YEAR ENDED 31ST DECEfvIBER 2UJ? THE CHARITY OF CHARL LLISON INDEX TO THE ACCOUN75 FOR THE YEAR ENDED 31sr DECE￿IBER )IIJ• ONTENTS Page Legal and Administrdrive Infotmaiion RetMKL of ihe TrUS￿e$ Independeni Examiner's Re￿rn Siaiemeni of Finaniial Aciil'iiies Balance Shrtl NO￿.% io the Accoun THE CHARITY OF CHARLES COLLISON LEGAL AND ADMINISTRATIVE INFORNIATION FOR THE YEAR ENDED 31sr DECEfvIBER 20J? Charity Trarne.. The Chariry of Charles Collison Charity registraiion number.. Chariiy addre55'. Shi]c￿K House 99 Bancrg Hiichin SG) INQ Trusiees.. Rev. Niek Smith {ResiqDed 22-Mav_?3 Rev. MaKine HO￿arth (Apt￿￿nied ??_May-?3} Rey. Virginia Dear Cllr. lan Albert Clerk ro the tntsiee.s'. M. W. Seam2n-Hill IProvided by John Shil¢￿k L4d) Independent examiner.. Philip Dean FCA Hicks and Company Chartered AccounLants Fir%1 F]Ix)1. 99 Bancroft Hitchin SG) INQ BJftkers'. Barclays Bank PLC i16 Hitsh SITeei Hii¢hin SG5 IBJ THE CHARITY OF CHARLLS COLLISON REPORT OFTHE TRusfEFS FOR THE YEAR ENDED 31sr DECEfvIBER 2023 Tht Iru%Tees preseni Iheir annual re[￿ With the financial statements of Ihe chaTiiy fw Ihe year ended 3 I%T Decenibtr ?U?I The Irusiees have adopied ihe provi4ion5 of AcLountin4 arhd Rtwiino by Charities.. Siatemenr of Recomrtiended Praciice applicable io chariiie.% preparino Iheir accounis in aciorddnce wilh the Financial Re￿nin{l Siattddrd applicable in Ihe UK and Republic of Ireland {FRSIOI) leffeciii'e Isi January ?019). ObJeetlYo and Activilies Objectives aims The objeciii'es of the ¢htiriLy 10 provÉde houles of ftst for deservinq natives or residents of the Patishe5 of Hitchbll 4Lnd St Ippol)rs. Ihai may find accotnm(MJaiioo and securit). ITh ihe l(Ka] cofflmunity ￿ suit their Pilrtieular reqUire￿￿nIS and n¢eds. Significant aetlvltles The chariiy's objeciives are Jchievtd by colleciino an occupaiiond charge from the residenis ivho (Kcupy Ihe hou%es of res1 under Lhe Control of the trusites. Such charges ￿ uiiltsed in nwniaiDin8. repairing refurbi%hinE Ihe houses Js ne¢e%sJry and the wdving for ihe %upw>n C￿15 for the funciioning of Ihe chariiy. Public beneflt The trusiee_% have paid due re_urd to ihe Chari¢J Conm)issioDs Public BenefLI Guidante altd compiled section 171)) tsf Ihe Charities Ail ?Ql l in exerciSLllO Iheir ￿Th'ers and duties. and have souahi 10 demon5traie rhat Ihe chJriiv coniinue5 to provide efits 10 5uilable ￿r50￿* ￿.hO ￿k￿le direcLly 10 its (￿je¢ll￿.t5. The i*nefiLS dre publscl) avdilable to Jll Vi'ho qualils,. All applicaiions are %ubjeLI io due pnxess and consideraTion WiThwi ds5criminaiit￿. Achiei'ement5 and Perforrnance Charitable actSi-ities TIIL. propertits coniTolled b¥ Ihe Irusiees coniinue io be mainiaine(I, Ttixiired ar￿ refuTbished in order ihai ihe e¥i.%iine and ne¥i' residenis are properl!. eaiered for. The IrLi%iees hJi'e coniinutd to mtske J¥'ailiible the of re%1 un(kr Iheir control. The con*iani de￿and lus rellecied the need tt>r such a charity thai provides a valuJbl¢ support seri'ice in the I(￿al cofftmuniiy. The irusiees Loniintie ti programnie uf repairs. mainienance arml rifurbishrntni so th￿1 (Keupanc￿ i% consLLnilv tsi a hitrJJ le¥el. Flnancial Rei'ie Financial positio The finaniiJl result% I'or iht )'ear a% %h(lI￿ on paoes 6 and 7 refleci Ihe tKCUP&liiC)rt:Il chJr¥Te% ¢olle¢ied fmjii rebidtnifi. In￿eStMent income r¢teii"ed in Ihe itLIT, the co%L% Illiutred in collecTJn¢ Lht inioffle and maintainino the pro￿￿1¢￿. the.%upport co%ls and Ihe tinancitil siaLe of affJir* of Iht ¢hJriiv di i151 Dth'ember )D•3. Principle Sources of income Tlie iiiJji)r s1)UTLes lit Inclin￿ are (K¢upJiional charots from reSLJen15 (ind ini'esljlltni incon* froin iniE%inienL% 1i14idt vl. LIFpIus l-unds under Ihe ionirol i)I' the Iru%iet%. OiiiipJliLltial ch4ifLl¢S tri)ni Te%i(knt% uere £_3.982 higher ihdn rhe prei'iLbW% !'eJr L_)7.7{}s 1711ll- Lll 7).)>. Dii"iLlend Incon￿ inireased b) £8) a% con1p41re￿ IL) Ihc prei'ioiL% t? J )_ lTrrinciple iienL% oft%penditurf The Iriisi¢eN Loniinve ic) niofiitor dnd cotlirul IhJE ar¢ Iniurreil afkr due ci)n%iderJiion. ThL rnain lien) ()t expendiiure iontinued 10 ￿ ihe rep*iir Jnd iiuintenanLe of Ihe PTOPLlrtie% and (panJen% under Ilit conirol Ihe Oiernll the ioil of reptiir% niaini¢nJn¢e deiieJsed bi. L4.fii l EO £7 116 1lD)1: £9.9671. While the Ln%t of iardeninu inLreJ%ed b} L7ill 10 L3.468 IW)?: t?.718}. O%ernll in ilie there nti before oJin% Ihe rei'dluaiion 17f inles1n￿Ol￿ uf l?11.4(111 ?()??. £lll.-iS41. THE CHARITY OF CIL4RLES COLLtSON REPORT OF THE TRUSTE&S FOR THE YEAR ENDED 31¥r DECEMBER 2023 Investment policy Consideration is given io ihe requirement io incur costs as ￿quIred 10 Main￿5n rhe pryrties. therefott havin(p cotlsidered the Options available the have decided io relain an amount of funds with John Shil¢ock Lid in J ¢lienLs a¢¢ounL as d repair fund 2nd 10 retain excess fund5 in rtCO8llLsed charity irEvesLmeni lunds that are Fairly ea%ily accessible_ The policies adOp￿d by ihe trustees are such thdt snve%ted ny)nies are catefully managed ￿1th a low risk Reser%'es polic). Reserves are wuired for.. Une.Ypecied repair5 and maintenance ihai ctyjld be T*cessary ai any time. Chan(pes in iniernal Tefurbishments a5 nece.%sory. Within reawn 10 accomm￿late srkcific or specialist needs of residenL5. Based on ihe churiiy's activitie¥ and the atte of the properties. Ihe aim to have unrestricLed resen-es io co%er the hisiorical valuaiion of Ihe prOt￿nIeS of £338.733 and one y¢ttrs expenthiure. The tsiimaLed overoee yearly e.xpendiiuTe is £?3.ilX). AI ! Isi December ?O?l. Ihe choriiy's Un￿SInC[¢d funds in exce55 of the reserve ￿licY. bui Ihe irustee% consider Ihi5 prudent as it ensures the Chariiy h&s SU￿1CleThl resourcLs io cover the ri5Ls of Unex￿red repairs and mainienan¢e 10 ihe pioperties. The irusiees consider th)1 the pre5eni leb'el of IKcupaiional charges from residents and investment It￿oMe ¢ooether with reserves is sufficieni io ¢nsure the preseni chariMblt acriviiies can mointAined ate syfficieni to meei Ihe objeciivcs of the charitv. Risk manageThent The Lfusiee5 coniinue ro assess and moniior ¢he mlljor risks io which they consider the thariiy i% exposed particularly in relation io in.SUTance. operaiions and finance. Strueture. Governance and f¥lanagement Gotrtrning document The chariiy wa% tonsiiiuied by the will of Charles Collison dated 13th (ki0￿[ 1917 and i.s regulaied by (in Order of the Charity Conimi.%sioner.% for Entrlitnd drkd Wales dated ?7rh iNoi'ember 19Y6 IchaTiiy numbeT ?097581. The thtirily's opeTarioDJl uddre.%s is Shi]e￿k House. 99 Banerofi. Hitchin. Hens. SG) INQ. Organisational structure The chariiy has a board of Ihree Iru%iees tnadt UP J8= The incutnbeni of the benefice ol Hitchin The incumbeni of Ehe benefice 0151 Ippo1￿% A nofftinee of Nfflh Hertford¥hire District Countil ie Irusiees mtei ? or.l lime% pei athd Jre responsible for ihe objetliie& and ailll'liies of Ihe charit¥'. All the trusiee% contribuie 10 Ihe ￿7￿￿￿emen[ of Ihe eha¥iiy. The irusiees are supported by a ¢leTk. prtsN'ided b). John Shi1￿￿k Lid. professional PrO￿n). adi'iser%. ￿,hO Js re*pon8ible The colltciiiin of OCCUPlL tional ehdrges from TesidenL%. nM)niiorillp and re￿rrINg on Ihe maintenanie and repJiTS re4uired in Te%pect of Ihe properties Loniiolled bv ihe Iru.%iee.%. Ensurinii Ihat 4111 direciii't% ot iht iru%iee% are dppropriaiel} impletnellitd. .4 poljc!. ol. re¥tilar iiieeiinps means Ihill all aipeilb i)t- adininisiering ihe charii}' att fulli r¢i.-ieii-ed and Inonitored. Recruitment and appotrntmeni oftrusiees The Iru8iee% Cdn onli be Ihe ii14ht benetiie of Hiirhin. the irnumb¢ni of the ￿ne[jCe of St Iprrf)l￿￿ dnd d ooijiinet (If Ni onh Htrtt'ord%hire Dislriii Coiiniil. Trustees induction and Irainin All Iru4iee% tire I':iiiiiliar %%"ith Ihe ii"ork" Df Ihe chariiv and dre involi'td in the dlEjI"LEt¢s. All Irusitt% Jre L%%ued wilh J LC)P}' L)I' the ChJrii)' Coniniii%jL)t￿Th bookl¢i"Tht Ex*niial TFUSlte and d copj of the late%¢ Jccouni% to tnhance their undeThiJDdinu ot Iheir 514Ltutorv rtiP051sibili(ie%. Plans For future perrod5 Th¢ hciu%e5 are 4in aut ihai repairs and MMin￿nanCe are Con%[￿1]1 tcquire¢J li? cvnipl! ii"Ith re*i(leni% Dttd5 and releiani THE CHARITY OF CHARLES COLLISON REPORT OF THE TRLTsfEES FOR THE YEAR ENDED 31ST DECEhlBER 2023 PlarLS for future periods continued The tru%iees have no tspecJli¢ plans ￿her thdn ￿ coniinu¢ the mana£emeni of ihe pmpen¢es and ddmsnisier Ch￿table Tewurces as ¢ippropriate especially to eTr%ure the pll)perties are repaired. mainthined and refurbished 10 a $21islactory sianddrd for exi¥tsn and new residents. Trusiees The Irusiees who served dunno ihe year w'ere-. Re%. Ni ick Smith fRe.sjoned ??.May-Jl ) Rev. Maxine Hom'arth (App)In¢￿ ?l_May-?31 Rev. Viroinid Dear Cllr. Ian Albert Sttlternent ofTrustees Resp)nsibllities The irusiees are responsible lor preparing ihe ReF￿￿[ of the Tru5Tees anfl th¢ acC￿niS 111 accotthnce with applicJble Ill￿. and Uniied Kingdom Aceounung SMndards" {Uniied Kingdom Gentrally Accewed Accounling PTa¢ucel. The 14ll%' pplicuble ro thllrilies in England and IValt.%. the Chariiie.% Aci Th)1 l. Chdrily IAccounis and Reponsl Refrulations 2(X18 nd the proi'ision% ot Ihe trn%¢ deed require.% Ihe I￿.51¢¢9 io piepare financial sthiemeni.5 foT eJch financi31 year iihich £ive a Irue nd fair vitw of Lhe siaie of Jffair5 of the charil> ond of Lhe incomin£ TesouTce5 and applLCdlion% ￿ resourLes. includinE Ihe inLonie and eIt￿nd]lure. of ihe chariiy For tha¢ periryl. In preparino ihese ￿¢{￿￿L*. the In￿te¢S are required io= ele¢1 %uiiable accountinb policits and Ihen apply Iherti ci)nsiiienLIv= - Lib.%erve tht ￿￿thodS and prtnLiples in rhe Charity SORP- iiiJke JudDemeni% and e%iimaies ihal ale feasonable dnd pnjdtni: prepJre Ihe financial sidiemenii on ihe ¥oing concern bdsis unless IE inappr0pfta￿ i(J pre5uine Ihdl the thuriiv will coniÉnue The tnisree% tire respon>ible lor keeping proper aecLiuTriino Tecordf u.hich disclo%e M.'ith reason&blt dccuracy it Jny IiTne the linancial ￿)￿llion ol. Ihe ehJrii)' and to enable IlLen) io tn$U￿ thai (ht finaTriial siaiements compl} w'iih Ihe Chariiies Aci ?Ql l. Iht chariii, IAcLL)uni% dnd Rep)rts) Re!tula(ion.% l(X)% Jnd the pro*isionJ ot Ihe tnl%i deed. fhey are dl%0 responsible for -saleguardin? Ihe ot the charit! dnd hence (or tak'ino rea￿￿￿b]e Ste￿ for Ihe pre¥¢niion deteLiion of fraud and other jrretsularities. The iepon ii'J5 approi'ed by order of the B￿rd o( Trustees on 30th (kithEr ?U)4 and siened on its behalf by.. TruNtee PaLte J THE CHARITY OF CHARLES COLLISON INDEPENDEINT ExA￿lINER's REPORT TO THE TRUSTELS OF THE CEL4RITY OF CHARLES COLLISON FOR THE YEAR ENDED 31ST DECEhlBER 2023 lThJepeTrdent examiner's report to the trustees of The CharitT of Charles Collison I repgn 10 ihe ¢ru51ee& on my examinaiion of the fln￿l&l S￿l¢ments of The Chariiy oFCharles Collison for the year ended 31 December 7073. which are set out on Paues 6 ro I l. Responsibilitie5 and basls of report A5 (he chariiy'5 tru51ees you aTe resp)nsible for the preparaiion of the fI￿ncIal sth¢m¢oL% in a¢¢ord￿¢ iviih the requ2remenis of the Charitie5 A¢1 ?Ul I I'the 2()51 Aci'i. Having satIsfied M￿lf ihai ihe financial SLiieTnenLs of the chariiy are IIOE rryuired io be audiEed and I￿e eli4ible for independent exaniinaiion, I report in respeci of my eX￿]￿all0￿ of vour charity's [EThir)¢ial.s¥aieThenL￿ U5 carTied oui under seciion 14) of Ihe 2011 Act. In carryino wi mv exarninalion I bale lo110￿ed the applicable directions gii.en by Ihe Chariiy Commission under seciion 14ili}Ibi of the )01 l Aci. Independent eAaminer'5 5tattment I ha%'e completed my examination. I confirm thai no rnaieriJl rtLI￿e[S have come LO my aticniion in conneciion u'iih ihe e¥umination givinL* me rause io believe Ihar in any maEerial res￿1.. couniino records ivere noi k'epi in respeei of Ihe Chariiy as required by ￿1100 130 of ih¢ ?01 l Aci". or 2. the tinallcial 5141knients do not accord wilh those record5- or 3. Ihe fin9 15559 Tvtal eipenditure ?.788 ?0.047 75.719 Net incomel{eipenditure) before Investment gainsll105sesI ?0.401 10.384 Nei LiJd inslllwse%) on inlesimtnts 4.7?2 16.98)) Net ineonieliexpcndTturvl before transfers 39.412 2i,li3 Transfers betiveen funds 124J661 24J66 Net mili.en￿￿t in fund5 li,1)46 10.107 99 Reconciliation of fund5: Total funds brought forni'ard j?7.908 36.4311 i64Ji8 i6O.Yi9 Total funds Larried forii"#rd 46?)7 *8y?I I i61,ii8 The noie% P4lite% il io I I forni part ol" Lhe* LccwnL%. .411 of the &itKii"L result_% Jre deri%'ed frn)ni il)Olinuin*V acijK"14ie%. There Jre ftn ixher r¢iiignt*d i)r oihLr ihan Ihoie THE CHARITY OF CHARLES COLLISON BALANCE SHEET AS AT JIST DECEMBER 2023 Unrestricted Funds Restrkted Funds Note 2023 ?0?2 Filed assets Tangible asse15 In%'esLmeni Tot￿ fi¥ed assets 338,733 338.733 7>.626 414Ji9 338,733 70,874 409,607 414Ji9 Current assets 49J96 129.161 179.0)7 49196 129,161 179.0>7 38,694 118.3?5 157,019 Cash JI bank Total current wets Current liabilitie5 Credii(K5'. Amoun15 fallin¥ due ￿'iThiN one year io {3.90)I 13.911)) 1? ?681 Net current assets 175.15? 17>.li2 154.7) I Net assets i89?11 i89,il I 564.358 The funds of ihe chariti.: Uniesiricted funds i89AI I >89.ilJ s￿.3)8 The ￿Li￿5 pazes 8 10 1 I torni part of ihtse dccounts. The dccounis i¥ere appnived bi. Ihe Board ofTrns￿es on_?nih Ociotkr ?O?J and ii'ere signed on il% iKhLlf by.. Rei. fvlaxine HL)ii'anh Trusiee Paue 7 THE CHARITY OF CIL4RLES COLLISON NOTES TO THE ACCOUN15 FOR THE YEAR ENDED 31ST DECENIBER 20J? Ob'tttiie To proi'ide hOU￿e% of tes1 for deserving tlaiives or re5ickn¢s of the Parishes of HÉtchin or St Ippolyts. 2. Siatus 2nd Basis of Aecountl Status The chariry bein£ a regtsiered charity is ncA liable thxation on any of IT5 in￿¢S1men1 incon￿. nor any other gain.4 derived froni ¢arryin4 out it5 charitable aciiviiies. B&si5 of accountlng The Financial sialemen￿ of the chariiy. u"hi¢h is a public benefli entity under FRS I O? ￿ve been prepured itl accvrdance wilh Ihe Chariiies SORP IFRS 101 -1 -Accouniing and RerxTrrtin(r by Chariiies.. Sraiemeni of Recommended Practice applscable 10 Lhariiies preparing their accoiints in dctOAl2nce ￿l[h the Fhnancial Reponints Sla￿l￿rd applicable in the UK and Republic of Yland IFRS 10*1 lel'feciii'e Isi January ?0191' FEnJncial Rewjtunv Swidard 101 -The Financial ReEK)rting Siandard applicdbl¢ in the UK and Republic of Irel&nd' and Ihe Chariiies Ati ?01 l. The fJDJn¢idl sth(emenLS hJve ￿en prepared undtr Ihe hisLorical cosi conveniion tntxlified io inelude pro￿rtieS and invesrmenis ai vJluaiiiJTh. J. Accountin Policies Ineome OLcupaiional Cha￿¢5 repre5eni% coniribuiion% from re%idenL% or S￿721 seTrice% on behalf t)f re%idents of the properties under the contn71 of the Irustees arkd i5 included on an enii¢lerneo1 basis. Incorne froni invesiniethi_% is included in the year ￿'hen li is recei%'able. Ini'e51rneni gain% or los%es Ire recoonised resuli of the di.sW￿ln￿ and Ityaluing of ini'esinKni%. EIpL'nditllre All ¢I￿nditUre 1% inLluded on dn dccruals basis and i_s reiooni%ed ￿'here ihere Is a legal or Lon%iniciii'e obliglliion to pa). tor e.xpenses. All CO8LS hJve dJieLilY Jtiribuied io the funciional cJie%roTie.* of resourie4 extKnded. Costs of rai_sinit fuTrds cornprisc ihe iosts of colleciintr ￿t￿pai]c￿l￿1 chJroe4 and irhl.e51n￿nl nuna4en)eni eosis. Charitsblt Jctiviiies eX￿nd1[￿re coniprise Ihose co>￿ inLurred in the delii'try of IIN aciii'iiie% and strvices for 11% beneficidrie ioueiher li i¢h supp)rt COiL% a5%Octd￿d with meeiing Ihe con.s1itulior￿ siaiuiwv requireu*ntb of Ihe ch￿3[￿.. Tangible filed assels and depreciation Freehold propertie% art included di a hiiiorical i.aliialion. The obtained J ¥aluaiion 4urkev lor in%urdnee purposes dated ?? Jul> ?11)11. i%'hich confirrntd ihat Lhe currenl ialue Js in exLY%4 of ihe hi%iorical i'Jluaiii)n. No depreiiaiiDTh is rh&2f£7ed bLiied on Ihe valuaiion Ihe trusitt% beliei"e thai ihe re>idual i'iilue of ihe Ireehold propen). i% in e.xces4 of the carrying I'alue in ihe acLounL%. Filed a55Cts ini'eslments In&-¢%ltLIEnls are Incliided nurkei %Jlu¢%. Fund accounting All Iiind4 held b) the ihariii Lire ion*idered unTe%iricieJ fund% 4nd Jre ai'JilJbli It) ￿ u%ed in dic01￿an￿¢ %%'iih ihe Lhiriidble objeiiiie% c)1 edch fund di Ihe d14c￿lIL￿ ol. the irusieeN_ Page b THE CHARITY OF CHARLES COLLISON NOTFS TO THE ACCOUN15 FOR THE YEAR E14DED 31ST DECEMBER 2023 4. Anali'sis of E enditure Costs of raising funds: Cosi of colleciing tKcupaiional charees 4,0)6 Expenditure on charitable aeiivities: Repair5 and tnaintenance Waiei rnies Lioht he9 Total fLTnits carried forward 77.908 36.450 ,3)8 7. Tan ible Fixed Assets TotAI Freehold Properties Hi.%loric i'aluation- Ai l li January ?O?A dnd A141 DeLember !OJ" 33&733 8. Filed Asset Iniestments COIF Charlti. Fund InTrestment Total ToEal l¥larket Value Ai l %1 Jiinuary Incrtase in valiie At 31sl December 77.8)9 16.98?) 7U.874 Joi 23.9>0 4..d9 ?1.676 7>.6?6 9. 1kbtors 20ti? John ShilLOLk Lid c)rliLal niainicnance fund OLLupJITonal churges in arrear Prepa*1￿ent fi)r in¥iirJnL Pr¢pd)'iiieni for Iht AlnLshiiu%e .4.￿￿latIOn PrLpJ%nitni ti)r Ni HDC roiintil lJi 46?)7 1,480 lal6 343 -16.4ill )() 1,37Y 196 169 49W96 111. Creditors- .4mounts F¥llin Due Ivithin One l'ear OcLUP4iiioHal LhJree% receil'ed in ttdi"arKY Oiher iTediiors fepairb and mdinitnance Oiher L Te(Jiiors- HRJ Foreinark knii'4 Aicru41 fnr retti Lolleciion fte .4ciwJl for 4wiountJnci' fte .4Litual li)r M"Jier e.Kpen%e5 Y48 240 ?76 JAY iJoo 146 3,90) ?7? pa￿ 111 THE CHARITY OF CHARLES COLLISON NOTES TO THE ACCOUl¥iTS FOR THE YEAR ENDED 31ST DECEhlBER 20J? I l. Furtds General furKI: To receive IKcupaiionlll charEe.% fn)m residenL% and inNe￿men[ income. To PTovidt funds for the collcciion of and Iht Sup￿[ costs OF the chariiy. To piovide funds" 10 the Cyclical MuinLenance fund as necessary. Cyclic21 M8inlen2nce fund: To min&4e the proFtnies. To ensure Ihe propenies are lully Insured, m&ini2ined and l¢x)ked after. Thc bJldllLe in Ihe tund reprcsents Iht funds under the control of John Shik￿￿ ￿d. Balances Isi Januarv Trdnsfer Balancts 3 I st Decelliber 1￿cen l(tvesLmen¢ ains lllcoming (￿[goIng Unre%tricied fun¢t%= Generdl C}clicul MainLenance s77.￿ 36.450 ifA.ii8 40.U8 15.7881 114.?i91 1?0.047) ?4.3661 4.7)? 54?,954 46.5i7 589.il I 40.418 Balancts Isl Janullrv Tnnsler [￿l￿'een funds B