Charity R•lli$tration No. 229527 EAST KENT PLOUGHING MATCH ASSOCIATION TRUSTEES. REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2026
EAST KENT PLOUGHING MATCH ASSOCIATION FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Page Legal and Admintstrative Informats?n Trustees. Report Independent Examiners Rewl Statement of Financial Acttvities Balance Sheet Notes to the Financial Slalefflents 8-13
EAST KENT PLOUGHING MATCH AS80CIATION Page 1 OFFICERS AND ADVISERS Trust995 Mike Barker NholaS John Parsons (Chairman) Ivice Chaimianl Annie Bartlatt mh881 John Pbmmef M Cocks stuart Dunn Paul Stewart Dunn Giles Hirsl Andrew Edward Kerr Harry Kenton Colin Laker James Loder-symonds James Ledg8r lan Mather Alan Robert Mumm Jeremy Mccabe Geoff Preston S PaIrId Simon Timothy Phillip8 Patrick Overy Fiona Paterson Matt Solley lan Stickells M Spanton jeS Wryr Mike Welham G Whjtehead Andrew Dean Tim Smith Mo Ovend8n Jack Woolley Sarah Moir mh9¢1 Lyon Jamie C Bone8 Sophie Evans Hon S•¢retsry Mrs Loma Astbury The Loft, North Elham. Canterbury. Kent. CT4 6UY Charfty No. 229527 Charity Correspondent Brian Jones- Treasurer 1 Pineham Bottom Cott898S Pineham Dover Kent CT15 5HB Independent Examiner D Payne FCCA Bere$fords Chartered certIFd Accounlonts 1-2 Rhodium Point Spindle Close Hawkinge Folkestone Kent CT18 7TQ Bankers Natwesl 8ank PIC 11 The Parade Canterbury Kent CT12SQ
EAST KEKf PLOUGHING MATCH ASSOCIATIOM Page 2 TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 The trustees present their annual r6POrt along wth the financial stslements of the chaftty for the year ended 31 D8cemtr 2025. Th8 linancial statements have been prepared in 8ccord8nce with the accounting pollcies Set out on pages 8 and 9 and comply yla the charws njles. the Charities Act 2011 and the Tequiremenls of the Statement of Recommended Practice. relevant to charities preparing their a¢¢ounts in accordance wi(h the Financial Reporting Standard apptieable in the UK and Republic of Ireland IFRS1021. Structur81 governance and managemont The charty is an unincorporated assockqtion govern by its rules and 18 a registered charity, number 229527. The charity was first registered in 1964. As set out in the charit18 rules, the asswation shall eonsist of members from whcm a Presiderrt, Vic8- President aftd Commrttee of Management shall be elected. Any p8rson wishing lo join the associ4tion must be prcposed, seconded and dected at a Gerseial or Committee Meeting. ObjKtiVos and actlvltlos The objects of the charity are to encourage those empbyed in agriculture and to award proes for skill in Ploughir@ with Commercial Tractors. Vintage Traclors and Horses. The charity also awards pri for excellence in Crop Husbandry in Cereals, Pe8s, Beans, Top Fruit, Potatoes and V8getabl8s. The charty 8180 awards pnzes for Fami Workers who have achievgd periods of Long SeNce exceeding 25 years and 40 years. The chanty also aims lo educale the General Public in the fundamentsl$ of Agriculture, with $po¢iaJ emphasts on the education of Chiklren. The charity ajso aims to impart a greater understanding on the relationship bethgn Farming and the Environment. Th8 area of operthn and benefii conlinu881o be that of East Kent Publlc benefft The trustees confimi that they have compliod wrth Sfjctn 4 of th8 Charities Act 2011 in having due regard ft>r the Charty CoMmKl08rfS general guidance in public benefit. Achlevements and perforniance Chairman's report Anthony cUn and Damd Whrtehead approached me a number of y8ars ago, expressing a desi lo host the ploughing match at Quex Park before they both retire. Nick, Geoff. Michael and I went over lo Birchington in the summer of 2(r24 to look at the $howground site and the proposed ploughing area. Anthony explained that he would like the showground in front of house, From the moment the ball of organi5atron began to roll, I realised that Andrw was going to have a challenge getting all the stands in. Thg Car parking was also going to be light due to Ihe bell tower and prolrferation of trees. Andrew was also Urer considerable lim8 pressure as access lo the srte was not available until the Wednesday before. a symptom of Quex being a busy events venue. However, with his usual good cheer. Andrew SLKceeded ond I think everyone was happy. Essenlialty Hops had a stsnd, and bar putting the marqu up in the wmng place to begin with, we had a great day. My reservations about car parking and limited space were pul lo one sbja by Nigel England. our traffic managamgnt and car parking organiser, who has managed several event5 at Quex and dKI a gcth job. Mere on thatlgler.
EAST KENT PLOUGHING MATCH ASSOCIATION Page 3 TRUSTeES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 The weather gods attempted to ruin the party again this year. Sel up on Tuesday was plagued with lorrenlial downpours and this proved to earry over to the early car3 and brries arriving on the day [ch slipped and slid into the park. Thank you to Annre stood al the gate waving peopEe in, offering direction and assuring people they WOLfjIé not get $Ck. Anthonys prophecy of the ground quickty drying came true remarkably quickly and from 8'.30am onwards everyone drove onto the sile without any problems. Walk in payment was again the order of the day. Thi5 year we also had a manned and ticket boothed footpath from the Quex Park Eslale yard. This proved successful as neady £1,000 was taken. Thank you Anthony Curwen for suggesting this and providing the manpower. As always we had problems %wth card readers. This lime r( wa$ SqLsareUp which would not behave. This is a small card reailer paired to a mobile phone. We have 2 which both woukl not paid Ltp in the rnorning, so I decided not to use them. We still hav8 2 Sumup sOS and the performed well...unusualty. The advantsges co charging people and scanning pre paids when they walk into the showground are numerous, however, I do wonder rf it allows for more people to avoid paying. This wll have to be consider8d over the next fthv months when we plan th8 naxt avenl. Th8 ring events this year were mony and vari9d 1c was great. Lots for people lo see. As athys Alan did an amaziThJ job ol comparing. There were a lot of Feople watching and they all seemed lo enjoy the enlertalnmenl. The star of the shtrw was of course the ploughing, suffic8 to say that will be covered by Geoff, h¢xvever, there were large crowds of peopl8 watching vthen Amanda and I walked across the road and the ground looked perfect to my nonJloughing eyes The awards were handed out wth preGisK)n, organised by Sophie and Lorna, while Amanda was in the background making sure the right cup was picked up from the table. Susan Johnson was brilliant presenting the cups and giving a beaming 3mile lo each ccAnpelitor and for all the photos. The end to a gre81 day. Thank you to all the p8ople who helped gel the ploughing match across the line this year and to the ploughman for creating 8uch a spectacle. Particular thanks go lo Loma for her huge contribution leoding up lo the match on the day. Andrew for his site ptanning and help before and after the match. Geoff and the ploughing stthvards for a brilliant dispL8y. Tim {Smudggr} and Simon for the catering and bar, the food was lovely, and all the help before and after the match. To 8r&gn thank you for the financial backup, counting, banking and account presentatKns. Particular thanks go lo Nick and Sonia for th8 huge amount of help they provid8d and for help over the breakdown period. as well as litter pkIng on Thursday and Friday. To all commrttee I havenl singled out. a masswe thank you. that word just doesn'l seem enough. We will digest and analyse this yeats match in detail, every year il is a Iritle more refined a lth bit better. Hepefulty we can carry thi8 through to the 2026 match al Sl Nicholas Court Fams. Financlal revlew The charity's in¢omo in 2025 was £12024- £60,269) Irom this w88 deducted regourc8s expended of £ 12024- £51,437) This left a profrt for the ypar of £12024 - £8,832) which was added lo the re5eNes brought forward as shown on p& 7. ResoNas pollcy The trustees sim to maintain fr88 reseN8s in Unrestr fLFnds at a level whKh equotes to approximately years of Uftrestred charitable expenditure. The trustees nSider that tht8 Ve1 Mll provide sufficient funds lo ensure that the level of resour exFended is covered.
EAST KENT PLOUGHING MATCH ASSOCIATION Page 4 TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 Key managgrnwt personnfrl remunerntlon The trustees consider the board of trustees as mprisIng the key management personnel of tho charity in ettarge of diracting and controlling the chsrty and wnning and operating the chartty on a day to day basis. All Iru51ees giv8 of their time freely and no Iruslee remuneration was paid in the ypar. Detai of trustee expenses and relatfjd party transactDns are disclosed in note 8 to the accy)unl$. East Kent Ploughing Mat¢h Womgn's Section The Women's Section of the East Kent Ploughing Match Assockqtion ains to prcmote and encourag8 the involvement of the wives and partners of the Membern and others Invoad in Agriculture. including ploughing competrtofs. to submit and axhtlit for competK(ion, articles whh demonstrate their domestic craft and skills. We also promote this show to members of the general Publ for viewing and social intere¥l. statement of Tntstees. Re8ponslblllti88 The trustees are responsible for preparing th8 trustg8$' raport and the financial statements in accordan with the United Kingdom Ac¢ounling Standards (United Kingdom Generally Accepted Accounting Practice) and applicable and reguLgtKJns. The law applubk lo chorities requires the Iruslee6 to prepar6 finartial statemonl$ for each financi year which give a tru8 and fair view of the slate of affairs of the charity and of the incoming resources and aPpIation of resources of the charity for that period. In preparing these financial statements. the trustS are requirad lo.. select suitable accountlng polldes and then apply them Consistently.. observe the methods and princjples in the Charities SORP- make judgements and estlmategthat are rÈasonablÉ and prudent,. stste whether applicable accounting standards have been followed. Subject to any material departures dt5closed and explaSned In the flnanclal statements,. and prepère the flnandal 5taternents on the801t concem basls unless It Is Inapproprtate to presume that the charity will contlnue In busine55. The trustees aro re8ponslble for keeplng proper accounting records that dis¢bse rea80nable accuracy al any time the financial position of the charty and enable them to ensure that tha financial statements comply WTth the Chanties Act 2011, thg applicable charit {Accounts and Reports) Ragulatws, and the provisions of the constilulion. The trustees are abo responsib for safeguarding the assets of the ¢haiily and hgncg fortaking reasonable steps for the prevenlion and d0teGlic of fra and other iffeguLgrities. Approvedbythetrustees on....................................... and signed ontheirbehalfby. Mrs L Astbury- Hon S8crelary
EAST KENT PLOUGHING MATCH ASSOCIATION Pago 5 INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF EAST KENT PLOUGHING MATCH A&SOCIATION I report lo the trusle8s on my examinatlon of Ihe accounts of East Kent Ploughing Matth Association for the year ended 31 December 2025. ReBpon8Sblllfjes and basis of report As the charity Iru5tees of Ea51 Kent Pl0ghIng Match Assoctalion you are responsibfe for the preparallon of the a¢UnIS in accordance with the fa(Tuiremenl8 of the Charities Act 2011 Ilhe acf). I report in rgsp9Ct of rny examination of thg East Kent Ploughing Match Association's accounts carried out under section 145 of the 2011 Act and in catrying out my examlnalion I have followed all the applicable Directions given by the Charity Commission under 5eGtion 14515}Ibl of the 2011 A¢L Indepgndent oxamin•fs $tst•mgnt I have complet8d my èxamination. l e4n ccrfim that no rnatte have come to my attention in conn8clion wilh th• exam¢nalion giwng me cause to believe that in any material respect- accounting records We not kepl in fespect of East Kent Woughing Match Association as reqUId by section 130 of the 201 l Acl.. or the 9lin1$ (lo nol accord with those re¢(yds', or the a¢xounts do not comply with the appliCae requirements concerning the fomi 8nd conlenl of 8¢counts Set out In the Charities {Accounlg and Reports) Regulations 2008 other than any requirement that the accounts give a'lrue and fairf view which Is not a matter conslderèd a8 part of an indep&ndenl oxarnination. I have no concems and have come across no other mattars in conneclion with th8 examination to which attention should be drawn in this report otherto enable a proper understanding of th8 accounts to be roached. D Payne CCA Independent Examiner Beresfords Chartered Certified Acuuntants 1-2 Rhodium Point Spindle Close Hawkinge Folke$lone Kent, CT18 7TQ Dale..
EAST KENT PLOUGHING MATCH ASSOCIATION Page 6 STATEMENT OF FINANCIAL ACTMTIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT} FOR THE YEAR ENDED 31 DECEMBER 2025 Unrestrictgd Rgstrlcted Funds Funds 2025 Total Funds 2024 Total Funds Income from: Donations and voluntary income AclIMtS for generating fund$ Investment income Other incom8 9,855 56,292 242 9,855 81,567 355 8,707 50.554 1,008 5,275 113 Totsl income 86,390 5,388 71,778 60.269 Expendlture: chari acbvities 57,929 62,334 51,437 Total expendithfe 57,929 4,405 62,334 51,437 Net movement In funds 8,461 983 9.444 8,832 Rèconciliation of funds Total funds brought forward 12 86,467 14.105 100.572 91,740 Total funds carrled forward 12 94.928 15,088 110.018 100,572 All irKorne and gxpendilure derrves from continuing activits. The Stst8ment of Financtsl A¢tivitle$ includes all gains and losses reccJnised during the year. The notes on pag8s 8 to 13 fomi part of these accounts.
EAST KENT PLOUGHING MATCH ASSOCIATION Pag8 7 BALANCE SHEET AS AT 31 OECEMBER 2025 Notos 2025 2024 Flxed assots Tangibb assets 629 713 Current a8sets Debtors Stock Cash at bank and in hand 10 1,581 802 97.476 99.859 752 109,277 110,895 Creditor6: amounts falling due within one year 1,508 Net current a9sets 109,387 99,859 Net assets 110,016 100.572 Fund¥: Restred fund$ Unrestrtcted funds 12 12 15,088 94,928 14,105 86,467 Total Charlty funds 110,016 100.572 Th& notes on pages 810 13 fom p8rt of thèse acCjnts. Approved by the trustees on ......... . and signed on their behalf by.. Barkgr Chaimian N J Parsons Vice Chairm8n
EAST KENT PLOUGHING MATCH ASSOCIATION Page 8 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 1 Accountlng Pollcles The East Kent Ploughing Match Assoryation is a Charity registered in England. The addre of the correspondent office is given in the charity informab'on on page 1 of the finanTh81 statements. The )Inancial aeuwty of the eharty is to encourage those employed in agriculture and to award pr(zes for sldll in PICghIng rnth Ccmnmerual Tractors, Vintage Tractors and Horses. 81 Baslg of preparatlon of flnanclal statements The financi81 statements have been prepared in Xcordance bsith the second edition of the Charities Slalemenl of RecommerK5ed Prath9 is5U95 in Odober 2019, the Financial Reporting Standard appllc8ble In the Un6ted Kingdom and Repu1¢ of Iroland {FRS 1021 and th& Charities Act 2011. East Kent Ploughing Match Assodatlon meets the definitlon of a publlc benefft entity under FRS 102. The accounts have been prepared under the historical w51 nventIOn wth rewJni5ed al rAJsl o¥ transath.on value unl8SS Othep*ise stated In the revant notes to these accounts. b) Income recognltlon Investment income 18 recorded receivable. All other income is recowised once the chaiity has enlillement to the resources. it is rtain that the resources wll be received and the monetsry value of Incomlng reBources can be asurl Imth SLrfficient reliablllty. c) ExpÈndlture All expendthre is accounted for on an accruals basis. Charhable expenditure eomprf8es those ¢08ts incurred by the Charity in the delivery of its activthes. It Irude$ both costs that can be allocated dITry to such actwities and th08e costs of an indirerA nature necessary to support them. A liat41ity 11 be recognlsed vthen the charfty has a legal or constructive obligalion. A constTUCtlve obligation arises the chaftty has indicated to a third party Ihat il wtll undertake certain resp¢)nsibilithes and as a resum of these. the charity has created a valid expectslion to these Ihird paths Ihat It 11 dlscharge these respon81b0l8. d) Unrestrlcted ndS Unre8tri¢ted funds are incoming resour¢e$ rocèivabla or genaratad for the objads of th& Chority vAthout frjrther specTfied purpose and are avaiiable as general funds. el Restricted funds Restricted funds are to be used for speafic purposes as laid down by the donor. fj Tanglble fix•d assots The cosl of tangible fixed assets is their purthase price, togethgr any incidentsl ¥ts of acquisrtfjon. Deweciation 18 calcul8bJ 80 88 to wAt8 off the cost of langlble ftxed assets, less thelr 8811mated resdual values over the expected us8ful economic lives of the assats concemed. The prlndpal annual rates used for this wrpose are.'_ Hurdles, gales and equipment Signboards and signposts 1 reduclng balance 20% ducIng batance g) Stocks stocks are stated at the lo%%er of cost and net realisabk value.
EAST KENT PLOUGHING MATCH ASSOCIATION Page 9 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR eNDED 31 DECEMBER 202B 1 Accountlng Pollcles Icontlnuedl h) Cash at bank Cash at bank and cash In hand Includes c8sh and Short term hloily liquid inveslments with a short malutty of three months or less from the dote of acquisition or opening of the depo8lt or similar accourrt. il Credltors and provlslons CreditDrs and provisions are re¢ognssod Whe the charity has 8 psent obligats'on re8uJting from a past event that wll probably resur( in the transfer of fund5 to a third paty and the amunl due to s8ttle the obligation can be measured reliably. Creditors and provisions ar8 nomially regnised al their settlement amount after allowng for any trade discounts due. 2 Donation8 and voluntsry income Unrgstricted Re8trfcted Fund Fund 2025 Total 2024 Totsl Subscriptions Sub5CriPtions (Gift Aid) Prize money donated Donations HMRC GiftAid Sundry 1,590 2,915 4.685 115 550 1,590 2,915 4,685 115 550 1,135 1,850 5,336 245 341 9,655 9.855 8,707 £Nil {2024'. £Nil) of the above donations and voluntsry income wpre attributable lo $tricted funds and £9.85512024.. £8.7071 Yre attributable to unreslricled funds.
EAST KENT PLOUGHING MATCH ASSOCIATION Page 10 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 20215 3 A¢tiviti8s for gen•rnting funds Unrestricted Restrlcted Fund Fund 2025 Total 2024 Total Adverti8emenl8 Trade stands and demonstration F40ts Car p8rks 8nd catslogues Enty Fees and sundry receipts 80 Event sa$ Raffle Profft from social Profrt from sale of Ties and Lapel$ Craft show income 3,495 13,170 31,744 353 7.523 3,495 13,170 31,744 3.650 12,073 27,604 579 231 7,523 3.254 3,254 3.753 1.245 1.790 1,790 1,645 56,292 5,275 61.567 50.554 £5,27512024.' £6,877) of the abovg generating frjnds income Was attributabl8 to Testrlcted funds and £58,292 (2024." £43,677) vrds attrbi utable to unrestricted fund 4 Investment Income Unrestrlcted Restrlcted Fund Fund 2026 Total 2024 Totsl Interest on cash deposits 242 113 355 1,008 £11312024.. £1011 of Ihg abov8 investment income attributable to restrided funds and £242 (2024.. £90n was atthbutable to unr8stn.cted fund5.
EAST KENT PLOUGHING MATCH ASSOCIATION Page 11 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2026 S Charltablg actlvltles Unrestrfthd Roslrlctsd Fund Fund 2025 Totsl 2024 Total Plou hin Prize money Raffle prizes Craft show expenses Mis¢ matc47 expenses Card machine fees Catering TentrNarqueg hire Skip hire and clearan Cups- ngran9, valuation and repai Equipment Publlc address SyBtem Hire of sKJns Hirè of mobile toilets Security- ground Insurance premium Steam ploughbng DeprecIat1n Horse Trav Display fees Medical enditure 1,740 527 300 951 2,267 300 951 436 808 2.646 369 927 231 568 1,844 10,523 1,528 1,492 507 660 1.097 2.646 993 2,C66 1,240 97 700 950 347 436 1,966 9,529 1,508 1,397 1,270 10.799 1,5D8 1.517 120 660 2,782 2.730 660 2.782 2.730 2,289 600 2,289 600 1,050 6CrfJ 850 1,050 600 850 30,021 3,168 33,189 31,431 Su Printiro, postage. stationary and telephone Advertising Subscriptions Secretarial Honorarium Treasurers Honorarium Coffee and lunches 80th Celebration L8gal and profesonal tses Sundry expenses 5,622 200 5.822 6,154 28 7.300 2,138 100 8,920 28 7,300 2,138 28 7,000 2.052 841 8,920 50 144 144 24.108 1.187 25,295 16,231 Donations Donaltons".Royal Agrlcullur81 BenevonI Inst other donatsons 1.000 2,800 1,000 2,850 1,000 2,775 50 3.800 50 3,850 3,775 Totsl analrJi8 of Charltable a¢Ito* 57,929 4,405 62,334 51,437 £4,405 {2024: £5,301) of the aLKfyve rA)8ts tre attributable lo restrtcted funds and £57.929 (2024: £46,138) s%tre attributable to unreslrided funds. 8 3tsff ¢osts and numbe The charity does not have any employees receivwig emduments. 7 Taxatlon The Assodalm 1$ a registered tharity and the is not subject to taxation.
EAST KENT PLOUGHING MATCH ASSOCIATION Pagg 12 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2028 8 Remunerallon of koy managemont personnel Tha Trustegs consider the board of Tnjstees as ¢ompri$ing the key management rSonnel of the charity in charge of directing and controlling the tharty and running and operating the charity on a day to day basos. AJI TnJstees give of their lime freety and fKJ Tiustee remuneratIC was pald In Ihe year. Remuneration of key management personnel is £Nil12022.' £Nil). 9 Tanglbl? flx•d assgts Equipmènt Slgnboards Total Cost AS at 1 January 2025 Addrtions 2,732 1,926 4.658 As at 31 Oecember 2025 2,732 1,926 4,658 Deproclation As 8t 1 January 2025 Charge for the year As ai 31 December 2025 2,145 59 1,800 25 3,945 2,204 1,825 4,029 Not book valuè As a131 December 2026 528 101 629 As at 31 Decgmber 2024 587 126 713 10 Debto 2026 2024 Other debtors Accrued income 865 1,087 865 1,581 11 Credltors 2025 2024 Other credrtors 1.508 1,508
EAST KENT PLOUGHING MATCH ASSOCIATION Page13 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEIIIBER 2026 12 Analy4is of charilable lunds- Current yoar Balanc8 al Incoming ResourcoB Balancè at 0101 25 Resourn Expended 311225 a) Restricted fund b) Untrithd fund 14,105 86.467 5,388 66,390 14.4051 57,9291 15,088 94,928 100,572 71,778 {62,3341 110.018 Analysls of Gharltsblo fvnds- prlor ye•r Yalanco at InGomlng Rfj$ourGes Balance at 010124 ResouTGgS Expend9d 311224 al Restricted fijnd bl Unrestricted fund 12,428 79.312 6.978 53.291 {5,301} 46,1361 14,105 86,487 91,740 60,269 {51,4371 100.572 Name of Fund, d8riptIOn, nature and purkKl8es of the fund a) Restricted Fund- The East Kent Ploughing Match A8soaation Women's Section b) The unreslrfcted funds are avaSlable to be spent for any of the purposes of the charty. 13 Analy319 of not assets bfrtween fundg- currentyoar Unrestrlcted Restrict•d Fund Fund Total 2025 Tangibl¢ Fixed Assets Curr8nt Assols Currgnl Liabilites 829 95.807 {1,508} 629 110,895 11,508) 15,088 94,928 15,088 110.016 Anatysi8 of net a880ts betw•8n funds . prioryear Unr8strlct8d Restrlcted Fund Fund T¢)t•l 2024 Tangible Fixed Assets Current Assets Current Liabilite5 713 85.754 713 99.859 14.105 86.467 14.105 100,572