Charity Rogistratlon No. 249723 THE MOTHERS. UNION (DIOCESE OF OXFORD) TRUSTEES. REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023
THE MOTHERS, UNION (DIOCESE OF OXFORD) (Incorporated by Royal Charter) CONTENTS FOR THE YEAR ENDED 31 DECEMBER 2023 REFERENCE AND ADMINISTRATIVE DETAILS Name The Mothers, Union- Diocese of Oxford Charity registration no. 249723 Registered 01¢9 The Motherfs Union Office, CMS House, Watlington Road, Oxford, OX4 6BZ Indopendent Examiner Wenn Townsend Chartered Accountants, Victoria House, 10 Broad Street. Abingdon, Oxon, OX14 3LH Bankors CAF Bank, 25 Kings Hill Avenue, Kings Hill. West Malling, Kent. ME19 4JQ TNstees servlng durlng the year ended 31 December 2023 Mrs Patricia Campbell Mrs Jean Vaughan Area Vice President, Oxfordshire Acting Area Vice President. East Berkshire and Unrt Co-ordinator, A¢tion and Outreach Area Vice President, West Berkshire Unil Co-ordinator, Fundrai$ing and Communications Unil Co-ordinator, Prayer and Spirituality {resigned 11120231 A¢ling Unit Co-ordinator, Finance & Adminislralion {resi9ned 12120231 General Trustee Iresigned 0912023) General Trustee General Trustee {appoinled 05120231 General Trustee {appointed 05120231 General Trustee {appointed 0712023 & resigned 05120241 Mr$ Valerie Bolan Mrs Jenny Searle Revd Canon Rita 8811 Revd Mrs Louise Butler Mrs Rosie Jackson-Kilham Revd Lady Denise Brown Mrs Gillian Pearce Mrs Elizabeth Dawson Mr5 Norma Clarke
THE MOTHERS. UNION (DIOCESE OF OXFORD) (Incorporated by Royal Charter) CONTENTS FOR THE YEAR ENDED 31 DECEMBER 2023 Page Trustees. report Slotement of trustees, responsibilities Independent examinels rewrt Statement of financial activities Balance sheet Notes to the accounts 10-15
THE MOTHERS. UNION (DIOCESE OF OXFORD) (Incorporated by Royal Charter) TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2023 The Trustees present their report and financial statements for the year ended 31 Dember 2023. The accounts have been prepared in accordance with applicabfe accounting standards, SORP 2015 IFRS 1021 Accounting and Reporting by Charities and the Charities Act 2011. structure. Govornan¢e and Management Governing doeurnent Conslilulion 12010, revised 20141. The charity is an unincorporated associats'on affiliated to the worldwide Mothers, Union Iwhich is incorporated by Royal Charterl- It is a membership organizalion covering the geographical area of the Church of England Diocese of Oxford {roughly Berkshire, Buckinghamshire, and Oxfordshirel. Ils affairs are managed by its own Trustee body. Recruitment and appointment of trustees Trustees are drawn from the membership. Most, including the Diocesan President and Area Vice-Presidents, are directly elected by mernbers., but some specialist positions le.g. Treasurer) are filled by appointment by the trustee5. The Chaplain. who is appointed by the Bishop of Oxford in consultation with the Diocesan President, is not a trustee Publlc beneflt statement In managing the affairs of the charity the Trustees have taken into consideration the Charity Commission's general guidance to charities on public benefit. and the specific guidance relating to charities for the advanment of religion. AFIA holidays, for example (see Object S below}, are offered according to need. irrespeelive of benefi¢iaries' religious or political affiliation, age, ethnicity, gender, sexuality, or marilal slalus,. and all applications foi AFIA support have to be made by an appropriate referral agency, such as a social Services department or GP practice. OBJECTIVES AND ACTIVITIES The charitable Objects of the charity are.. 1} To promote and sUPPOrt married life 2) To encourage parents in their role to develop the faith of their children 31 To maintain a worldwide fellowship of Christs'ans united in prayer, worship. avand service 41 To promote conditions in society favourable lo stable family life and the s}p.,protection of children Sl To help those whose family life has met with adversity Most of the charity's work Is at grassroots level. As branches or in other groups, members engage in micro- projeels to meet local needs as they arise. They also raise money from the public, which is forwarded, along with their own voluntary contributions, to the Diocese for l¢xal MU projects and to Central MU to further the worldwide woik of the Mothers, Union ACHIEVEMENTS AND PERFORMANCE The Board of Trustees There were several changes in Board members over 2023. Maureen Weston. Past President, served on the Board as General Trustee until the end of 2022. Also retiring at that time were Christine Beynon and Rachel Buckley. The Board continued to operate with no President in office, but leadership of meetings was shared beeen the IMO Area Vice Presidents, Patricia Campbell and Valerie Bolan. The following Tru51ees remained in position.. Louise Butler (Finance & Administralionl, Jenny Searle {Fundraising & Communicationl, Jean Vaughan (Action & Outreach). Rita Ball (Prayer & Spirituality), Denise Brown (Diocesan Members) and Rosie Ja¢kson-Killham (General Trustee}. During the year three new General Trustees were apF)ointed, Gillian Pear, Elizabeth Dawson and Norma Clarke. Later in the year Rosie Jackson-Kilham and Rita Ball resigned office. The Chaplain, Rev Mary Harwood, was in allendance. The Board of Trustees mel six limes during 2023. These altemaled beeern meeting in-person and online. Membershlp stood at 824 at the end of 20231895 in 20221. Although many new memb8rs have joined, the rate of members lost was 7.9°h15.8°A in 20221. Dlo¢e$an M¢mb¢rshlp has increased again this year, reflecting Ihe continued transition from branch membership. Dlocesan members have been encouraged to contlnue to meet together informally and to attend area and Diocesan meetings.
THE MOTHERS. UNION (DIOCESE OF OXFORD) (Incorporated by Royal Charter) TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2023 Dlocegan Spring Meetings were held in different locations to coin¢ide wrth our Wave of Prayer, Aprtl 20th - April 22nd enabling a greater number of members to attend. Speakers from Reducing the Risk. raised awareness of Domesb"c Abuse and how communities can support people in these situations. Our Annual Wave of Prayer (April 20 - 221 took place in churches and with branehes across the Diocese as well as al our three Diocesan Spring Meetings. Members could access the prayers via the website. Duiing this time members were encouraged to pray for all our worfdwide Link Dioceses. AFIA Holiday Bookings have remained low since the pandemic and associated lo¢kdowns. Normally seven or eight families, who could not otherwise afford to take a break, are awarded holidays. During 2023 one family had a holiday at Bullins during the summer holidays and another in October half term. A group of teenage Ukrainian refugees were taken from Princes Risborough to Wendover Woods to enjoy lunch together and an afternoon of adventure on GoApe. Chlldren Heard and Seen, which works with familps where a parent is In prison. have a Residentral weekend each summer. This yearAbingdon and Wokingham St Paul's Branches made cakes for everyone. For Easter we made 130 knitted chieks filled with Crème Eggs, which were really popular. and for Christmas we made 160 knitted stockings filled with Lindt figure5. Paty food was bought for the CHAS party at Christmas and Abingdon Branch also donated food. Knltted Flgures. At Easter 31 filled knitted figures were also given to Building for the Future la charity working with disabled children}, 30 to Home Start and 20 to a care home specialising in Dementia care, all in Wokingham. Building for the Future also had 70 stockings at Christmas. and we also gave 6 to a new Kinship Carers group. Baby Basics In Milton Keynes helps mothers with babies and young childien {0-51, including refugees. by providing them with clothing, loilelries and equipment. Members were keen lo support this enterprise by knitting new born cardigans and also children's hats, scarves and mittens. Members gave presents for ehildren at Chiistmas and we bought some fabric to be made into bags for Christmas gifts. Donations of toiletries were collected as well. Hospltal Projgcts. Toilelry bags are constanlty in demand al Ronald McDonald House. which cares for families with sick children at the JR Hospital, Oxford. Nearty 400 were made and filled for visitors to Ronald McDonald House. Other items donated included coffee, tea and cleaning products. Staff are pleased to welwme members to look al the great facilities available to parents. Diocesan Projects. Money has been raised during the year to fund local initiatives which support the aims of Mothers, Union. A team reviews applications and makes recommendations lo the Trustee Board. During 2023 tsvo projects have received funds, a CAMEO group in Newport Pagnall for rents with babies and toddlers and a sewing group helping refugees in Ducklington. Prlson8. Newport Pagnell branch has worked with a visitor and chaplain at Woodhill Prison by giving packs at Easter containing cards, crafts and cream eggs. Al Christmas we bought packs of playing cards lo relieve boredom in their cells over the holidays. Christmas cards, both written and blank. have been donated to Bullingdon Prison. Our Annual General MeetlnglAutumn Meeting look place in person at Benson Village Hall on Tuesday 10 October and 85 people attended. Reports were given and iwo members of staff from Ronald McDonald House addressed the meebng. Members were very pleased lo hear at first hand how parents of sick children are receiving such dedicated care and how MU members have been able lo support them over the year. 16 Days of Activism Agalnst Gender Violence was obsetved from 25 November- 10 December using prayer resources from the Central Mother$, Union. Members are aware of the Clewer Initiative to help combat Modern Day Slavery. The campaign RISEUP. which focuses on working to reduce Domestic violence throughout the year began in 2023.
THE MOTHERS, UNION (DIOCESE OF OXFORD) (Incorporated by Royal Charter) TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2023 Communication amongst members is particulady important. Branches meet regularly in person. Our month eNewslettef has kept members infomied. One member runs our Facebook page and provides daily prayers. News is also circulated in the Diocesan Magazine, Focus, which was produced three times during 2023. The website is invaluable providing documents and other material for branches and individual members. Plan5 have been put in plate at the end of 2023 to design a new website makn'ng it more user-friendly and appealing. Flnanco. There have been improvements in operating the finances of the charity and monitoring the budget by converting a spreadsheet system to using Xero financial software. The accountancy fim), Wenn Townsend, has helped with this introduction. The charity has been without a Treasurer for years now and the need for reliable day-to-day bookkeeping services ha5 been $eeured using Numberwork Services, based in Newbury. The charity is still searching for a Treasurer. bul with a more advisory role. Related Parties The Society is affiliated lo the Central MU, whose headquarters are at Mary Sumner House IMSHI, London. The Society has pa'Cular links of fellowship and prayerwith rts link dioceses, which are Victoria Nyanza (Tanzania), Kinshasa ID R Congol, Ahoada and Warri INigerial and Port Moresby (Papua New Guinea), and Southwark in the UK. The Society has no financial dealings wrth ils linked dioceses. Members support the work of the Mothers, Union World-wide by contributing lo the funds administered by the central Mothers, Union. FINANCIAL REVIEW The detailed accounts for the year ended 31 December 2023 are shown on pages 7-15. The accounts show an excess of operating expenditure over income on unreslricled funds of £611 and a loss of £240 on restricted funds, giving a net overall decrease in funds of £851 12022.. surplu5 in the year of £1,7571- Our investment portfolio showed an unrealised gain of £10.858 in the year compared with a loss of £14,159 in the prior year, and this increases the net movement in funds balance lo £10,007. Net subscription income for the diocese funds was £12,579 compared to £13,687 in 2022. Donations to support our Away FTom11 AII IAFIAI holidays were £4.195 compared with £4,573 in 2022. The charity's total fvnds as at the end of December 2023 were £173,90012022. £163,893). Approximately 79% of these funds are held as investments in CCLA investment funds and Barelays Wealth Unit trusts. Cash balances are held either in a CCLA deposit ac¢ounL plus cash held as wotking funds at the Charity's principal bankers, or in branches, accounts.
THE MOTHERS. UNION (DIOCESE OF OXFORD) (Incorporated by Royal Charter) TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2023 Policy on reserves The historic reseNes of the charity are wen in excess of anlicipaled annual expenditure. The present Iruslees have continued with the policy established by previous trustee bodies, which 15 not lo add to charity'5 reserves, but tr) use them to fund projects which promote its charitable Objects. In particular, reserves are used a5 required to support the restricted fund for Away From It AII IAFIAI holidays. iYtLlJYGtY Approved by the Trustee5 and signed on their behalf by.. Valerie Bolan, AVP West Berkshire Patncia Campbell, AVP Oxfordshire
THE MOTHERS, UNION (DIOCESE OF OXFORD (Incorporated by Royal Charter) STATEMENT OF TRUSTEES. RESPONSIBILITIES The trustees are responsible for preparing the Trustees. Report and the accounts in accordance with applicable law and United lQ'ngdom Accounting Standards (United Kingdom Generally Accepted Accounb'ng Praclicel. The law applicable to Charities in England and Wales requires the trustees lo prepare accounts for each financial year which give a Inje and fair view of the slate of affairs of the charity and of the incoming resources and application of resources of the charfy for that year. In preparing these accounts, the trustees are required to.. select suitable accounting policies and then apply them ¢on$istently', observe the methods and principles in the Charities SORP., make judgements and estimates that are reasonable and prudent., stsle whether applicable accouriling stsndards have been followed, subject lo any malerk21 departures disclosed and explained in the a¢¢ounts", and prepare the accounts on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. The trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy al any time the financial position of the charity and enable them lo ensure that the accounts comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are a150 responsible for Safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and dete¢ti¢n of fraud and other irregularities.
THE MOTHERS, UNION (DIOCESE OF OXFORD (Incorporated by Royal Charter) INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE MOTHERS. UNION {DIOCESE OF OXFORD) I report lo the charity trustees on my examination of the accounts ofthe charity for the year ended 31at De¢ember 2023 which are sel out on pages 7 to 15. Responslbilitles and basis of report As the charity's trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 I'the Acl'l. I report in respect of my examination of the charity's accounts rried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directs"ons given by the Charty Commission under section 145{5)(bl of the Act. Independent examinerfs statement I have completed my examination. I confimi that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect.. accounting records were not kept in respect of the charity as required by sects'on 130 of the Act., or 2. the accounts do not accord wrth those records or 3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charlcies (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair view, which is nol a matter considered as part of an independent examination. I have no concems and have ¢ome across no other mallers in connection with the examination to which attention should be drawn in this report in order lo enable a proper understanding of the accounts lo be Teached. Stuart Bales FCA CTA Wenn Townsend 10 Broad Street Abingdon OX14 3LH 2024
THE MOTHERS, UNION (DIOCESE OF OXFORD) (Incorporated by Royal Charter) STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2023 Unrestrlcted Restrl¢tod funds funds Total 2023 Total 2022 Notes Incorne Donations and legacies Subscriptions Investment income Gift aid Other charitable activities 4.195 4,195 30,038 3,984 4,705 30,019 4,573 31.663 3,448 4,091 22.863 30,038 3,984 4,705 30,019 Total 68.746 4,195 72,941 66,638 Expendlture Grants payable Subscriptions Direct charitable expendrture Support costs Govemance costs 4,435 4.435 17,459 30,249 16,099 5,550 3,537 17,978 23,431 15,815 4,122 17.459 30.249 16.099 5.550 Total 69.357 4,435 73,792 64,881 Net Income beforo aalns and losses Investments 1611) {2401 18511 1,757 Unrealised {lossesllgain$ on investments 10.858 10.858 114.159} Net movgment in funds 10,247 12401 10,007 (12.4021 Fund balances at 1 January 2023 155,652 8,241 163,893 176,295 Fund balan¢9$ ¥131 Docgmbor 2023 165.899 8,001 173.900 163,893
THE MOTHERS. UNION (DIOCESE OF OXFORD) (Incorporated by Royal Charter) STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2022 (Comparative figures) Unrestricted funds Restrlcted funds Total 2022 Incomo Donations and legacies Sub$criptions Investment income Gift aid Other charitable activities 4,573 4.573 31,663 3,448 4,091 22.863 31,663 3,448 4,091 22,863 Total 62.065 4,573 68,638 Expèndituro Grants payable Subscriptions Direct charitable expenditur8 Support costs Governan¢e Costs 3,537 3,537 17,976 23,431 15,815 4,122 17,976 23.431 15,815 4,122 Total 61,344 3,537 64.881 Net Income before gains and losses on Invostments 721 1,036 1,757 Unreallsed {los$es)Igalns on invgstments {14,159) 114,1591 Net movement in funds {13,4381 1,036 {12,4021 Fund balances al 1 January 2022 169.090 7,205 176,295 Fund balan¢gs at 31 De¢ember 2022 155,652 8.241 163.893
THE MOTHERS. UNION (DIOCESE OF OXFORD) (Incorporated by Royal Charter) BALANCE SHEET AS A T31 DECEMBER 2023 2023 2022 Note5 Flxed assets Investments 137.396 126,538 Currentassets Stocks Debtors Cash al bank and in hand C8sh at bank and in hand - Branches 182 4.160 24,941 10,010 438 4,000 26,199 8,850 39.293 39,487 Creditors: amounts falllng due wlthln one year {2.789} (2.1321 Net current assets 36,504 37.355 Totsl asset$1gss curront liabilitie$ 173,900 163,893 Income funds Restricted Funds 8,001 8,241 Unrestricted Funds 165,899 155,652 173,900 163,893 The accounts were approved by the Trustees on Valerie Bolan, AVP Wesl Berkshire Patricia Campbell, AVP Oxfordshire
THE MOTHERS, UNION (DIOCESE OF OXFORD) (Incorporated by Royal Charter) NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Accountlng policies 1.1 Ba818 of preparatlon The charity constitutes a public benefit ent'ty as defined by FRS 102. The financial statements have been prepared in accordance with 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 IFRS1021 issued in October 2079. the Financial Reporting standard applicable in the Unrted Kingdom and Republic of Ireland IFRS102), the Charities Act 2011 and applicable regulations. The charity has applied Update Bulletrn 1 as published on 2 February 2016 and does not include a ¢a$h flow statement on the grounds that it is applying FRS 102 Section 1A. The financi81 statements are prepared on a going concern basis under the historical convention {modified lo include certsin items at fair value). The financial slalements are presented in sterling, which is the lunclional curren¢y of the charity and rounded to the nearest pound. The financial statements have been prepared under the historical cost convention as modified by the inclusion of investments at market value. 1.2 Incoming resource$ Donations, legacies and other forms of voluntary income are regnised as incoming resources when receivable. 1.3 Tangible flxed assets and deproclation Tangible fixed assets are slated al cost less depreciation. Depreciation is provided at Tates calculated lo write off the ¢ost less estimated residual value Of each asset over its expected useful lrfe, as follows.. Fixtures, fittings & equipment 200th straight line 1.4 Investrngnts Fixed asset investments are staled at market value. Unrealised gains or losses are recognised each year wlhin the Statement of Financial Activrties. 1.5 stock Stock is valued at the lower of cost and net realisable value. 1.6 Accumulated funds Restricted funds are subject to specific Conditions by donors as to how they may be used. The purposes and uses ol the restricted funds are sel out in the notes to the a¢unts. 10
THE MOTHERS. UNION (DIOCESE OF OXFORD) (Incorporated by Royal Charter) NOTES TO THE ACCOUNTS {CONTINUEDI FOR THE YEAR ENDED 31 DECEMBER 2023 Inve8tmont Income 2023 2022 3,984 3,448 Legacles and donations 2023 2022 Legacie5 Donations AFIA 4,195 4,573 4,195 4,573
THE MOTHERS, UNION (DIOCESE OF OXFORD) (Incorporated by Royal Charter) NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Total resources expended Total Total 2023 2022 Restrlct¢d funds Grants -'Away From It All, {A.F.l.Al 4,435 3,537 Unrostricted funds Subscriptions 17,459 17,976 Direct Charitable expenditurg Overseas and worldwide funds incl literacy development Literature Focus Britain and Ireland Fund Other Diocesan projects Branch and Deanery projects and other activities 8.058 5,317 4,333 5,994 6,082 4,351 118 4,276 2,610 4.575 7,966 30.249 23,431 Support Gosts Salaries Insurance Printing, postage and stationery Telephone CMS License fee All othercosts 9,308 450 2,290 8,302 450 2,783 340 3,210 730 3.210 357 16,099 15,815 Governance costs Officers, and Committee expense5 Bookkeeping and other accountancy cost Independent examiner 645 2,805 2.100 2,672 1.450 5,550 4,122 Total resource$ expended 73.792 64,881 12
THE MOTHERS, UNION (DIOCESE OF OXFORD) (Incorporated by Royal Charter) NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Trustees None of the trustees Inor any persons connected with them) received any rernunerab'on during the year, but 6 of them were reimbursed a total of £645 Iravelling and office expenses12022.. 7 were reimbursed £2,672). 6 Flxed asset Investments Market value at 1 January 2023 Purchases at ¢ost 126,538 Change in value in the year 10,858 Market value at 31 December 2023 137,398 Hi$tori¢al cost Al 31 December 2022 34,921 At 31 December 2023 34,921 Barclays Wealth Unil Funds CCLA Investment Fund Unil$ 46,363 91,033 137,396 Debtors 2023 2022 Gift aid claims 4,160 4,000 Legacies 4,160 4.000 Credltoys: amounts falling due within ong year 2023 2022 Accruals other Creditors 2.100 689 2,789 2,132 2,132 13
THE MOTHERS, UNION (DIOCESE OF OXFORD) (Incorporated by Royal Charter) NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Restrlcted Funds Movement in funds Balance at 1 January 2023 Incoming Resources & Transfers Outgoing Resources & Transfer8 Balan¢0 at 31 Dècgmber 2023 "Away From It All" (AFIA 8,241 4,195 14.435) 8,001 As 31 Oecembgr 2023 Balance at 1 January 2022 Incoming Resources & Transfers Outgoing Resourcos & Transfers Balance at 31 December 2022 'Away From11 All. (AFIAI 7.205 4,573 (3,537} 8,241 As 31 December 2022 The 'Away From It All" Fund is used lo provide grants to families who need financial support for short holidays. 10 Anatysls of nel asgets between funds Unrestrfct•d Funds Restrfctèd Funds Total Funds Fund balance$ at 31 December 2023 are represented by.. Investments Current assets Creditors." amounts falling due within one year 137,3g6 31,292 2.789 165.899 137.396 39.293 2,789 173,900 8,001 8,001 Unrealised gains included above.. On inv881ments {$ee below} 102,475 102,475 Recon¢ili81ion of movements in unrealised gains on investrnenl assets. Unalised gains 011 January 2023 R&alised year Decrease in markèt value in year 91,617 91,617 10,858 Unrealised gains at 31 December 2023 102475 102475 14
THE MOTHERS. UNION (DIOCESE OF OXFORD) {Incorporated by Royal Charter) NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 11 Commitments under operating lea$e$ At 31 December 2023 the charity had annual commitments under non- cancellable operating leases as follows.. 2023 2022 Expiry date.. Within one year Beeen two and five year$ 1.045 3.918 718 718 12 Employees During the year there was 1 part-time employee {2022-1 part-time employee) 2023 2022 S?lary costs Pension 9,037 271 8,060 242 8,302 15