Charity Registration No.. 249927 THE MOTHERS, UNION BLACKBURN DIOCESE TRUSTEES, REPORT AND UNAUDITED ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023 Mothers, Chrlstlan care for famllles
THE MOTHERS. UNION BLACKBURN DIOCESE Contents Page Legal and Administrative Information Report of the Trustees Independent Examiner's Report 10 statement of Financial Activities 11-12 Balan Sheet 13 Notes to the Financial Statements 14-21
The Mothers, Union Blackbum Dlocese Annual Re For the ear end9d 31 December 2023 ort of the Trustees Le al and admlnlstratlve Informatlon The trustees submit their report for The Mothers, Unton, Blackbltm Diocese for the year ended 31 December 2023. Constitutional Arrangements The Mothers, Union, 81ackbum Diocese adhere5 to the Conslilulion of the Mothers, Union and works according to the Diocesan Constitution and Regulations agreed by the Iruslees on 24 July 2021 and effective from 1 January 2022. Trustees The following persons served as trustees during the year 2023. Dale of appolntmenl Completion of office Diocesan President Gillian Ireland, 01 January 2018 Deputy Pr8sid8nt-Blackburn Ahdeac0ry Jennifer Towers 01 September 2019 Deputy Prgsidenl-Lanc&sterAr¢hdeaconry Kathleen Lane. 01 January 2015 Unil Co-ordinalo Kath Bill Lesley Jane Cairns 01 April 01 January 2019 2022 Archde8conry Trustees Elizabeth Johnston Amanda Kroukamp Lucille Porter Matgarel Sims Sharon Bates Elizabeth Carey 01 January 01 January 20 June 01 April 01 January 01 January 2021 2022 2023 2016 2016 2022 Resigned 23 April 2023 Co-opt8d Trustee Diana Ruth Smith 21 January 2023 l Appointed Diocesan Presidenf l January 2022. 2Appointed Deputy Presidenl l January 2022. Bankers Lloyds Bank plc Fisherg8te Preston Lancashire PR12JB Independent Examiner Anita C Mason BA{Honsl BFP FCA Mitchell Charfeswtsrth Suite 5.1, 12 Tilhebarn Street Liverpool L2 2DT Diocesan Secretary Susan Willoughby The Beeches Bilsborrow Lane Bilsborrow Lan¢ashire PR3 ORN Dlocesan Treasurer Marion Barlow 27 Glenmore Claylon-le-woods Chorley Lancashire PR6 7TA
h8 Mothers. Union Blackburn Dlocese Annual R• oarended 31 De¢emb&r 2023 ort of the Trustees Lè al mlnlstrative informatlon c ntlnuod Structurg Govornancè and Mana oment. The Mothers. Union. 818ckbuin Diocese is an unincorporated charity whosè work consists of lolk)wing the Aim and Objects of the Mothers. Union. Members are involved in social policy issues and offer practical support to farnilies in Lancashi. Members also raise funds lo support Molher8' Union work overseas and locally. In this Diocese, the President and Deputy Presidents are appointed by the Bishop of Blackburn following ¢ongullation with the Diocesan Trustees. Six Archdeaconry Trustees [the from ea¢h of the Archdeaconries of Blackburn and Lancaster) are rsominated and elected by Deanery Presiding Members. Unil Co-ordinators are appointed by the Diocesan President In consultslion with the Diocesan Trustees and approved by them. Deanery PsIdIng Members lone for each of the thirteen" deaneries in the csiocesel a nominated and elected by the Branch Leaders in each deanery in consullalion with the membership. 'Due lo the closure ol three blanches in one deanery, Iwo deaneries successfully merged in 2023, reducing the lolal number of deaneries from fourt@en to thirteen. The Trtjstee Board meets four tlmeg a year lo agree the broad slratew and areas of activity for the char5ty. All trustees are expeded lo attend a training course which covers their roles and responsibilities during their term of office. They a also given copies of the Central and Diocesan Conslilutions and a copy of the Charity Commission Booklet CC3 'The Essential Trustee.. what you need to know together wllh relevant diocesan information including a copy of the a¢counts. The day-lo-day work of the charity is delegated to the Diocosan Secretary and Diocesan Treasurer. During 2023 the charity employed two mernbers of staff. Alm The advancement of the chris8 Religion in the sphere ot marriage and family lifo. Objocts, Pgrformance and Futurè Plans To uphold Chrlst's teachlng on the nature of marriage and lo promoté ils wider understanding. 2. To encourage parent3 to brlng up their children in the faith and life of the Church. 3. To maintsin a worldwde fellowship of Christians united in prayer. worship and service. 4. To promc*le conditions in sctiely favourable to stable family life and the protecllon of children. 5. To help those whose life has mel with adveisily. In this Diocese there are thrè@ Units, which furtherthe work of the Aim and Objects. They are Action and Outreach. Faith and Policy and Fundraising and Communication. These Units are responsible for several sections lo which various projects are ollocated. E.g., Social Policy Issues, Worldwide18sues, Indoor Members Prayer Circle and Away From11 All holidays. praclise the Units work together lo address fhe Objects.
The Mothgr8' Unlon Blackburn Diocese Ann For the ear mber 2023 9os Work which was undgrtak n to fulfill thèse Ob Actlon and Outroach Away From It All Hollday Schemè {AFIAI During 2023, 12 families, {21 adults and 23 children) benefrtted from holidays under the AFIA Scheme. The holidays, fo¥ families in need of a break, are offered in the Blackburn Diocese others, Union caravan on the Lancashire coast and were much appreciated by everyone ¢oncerned.116 families In 20221 Contributions frorn AFIA funds were also made lo the following,. a four-day Christian holiday, for 75 teenagers al Waddow Hall, Lancashire led by the Bishop of Blackburn, a two-day retreat for 18 young women at Whalley Abbey, the Dloce8e of 8lad(bum's Retre81 Centre, and a Fun-church famlly weekend for 62 people at Vvhalley Abbey. All three events enabled families, individuals and Children from socially deprived backgrounds to benefit from lime away and experience Christian teaching and fellowship. {Obje¢l 51 Plans for 2024 -to offer holidays in the caravan each week throughout the season. to work towards the uptake of more holidays forf8milies with preschool children. lo respond to requests for financlal help for Christian events, if appropriate and as funds allow. Work In Prisons Work in prisons has continued in various establishments in Lancashire and is valued highly by those that SUPPDrt families of Prisoners and prisoners themselves. Lancaster, Morecambe, and Tunstall Deanery has whole heartedly supported the work of the Family Centre al HMP Lancashire Farms, especially for Easter, Christmas and Mothering Sunday and special occasions suoh as 'new baby, visits. The Chaplaincy team al HMP Preston requested Christmas and Eastercards which were written and sent ac¢¢rdingly, in addition, small eggs were given to the prisoners on Easter Day. One of the Chaplains passed on the thanks of a young man, who was moved lo Ihlnk that people who did not know him, cared aboijt him, this was especlally poignant as his late mother had been a ember of Mothers, Unk)n. Easter eggs from the Meaningful Chocolate Company were also donated lo the Family Cenlre. Non-prescription glasses are requested frequently, and this is responded to. Links with HMP Kirkham )lIne., another lunch was provided for PTisonvrs. worklng in conjunction with another charity. HMP Kirkham also received a small supply of Easter eggs for the Family Cenlre. Some members of Mothers, Union had the opportunity to attend Carol services at HMP Preston and Kirkham and thero is a possibilily of members attending a Family Day at lQrkham. (Objects 4 and 51
The Mothers, Union Blackburn Diocèse Annual R For the ear end&d 31 Dècgmb&r 2023 ort of the Trustees 'Rlsg Up. Campaign Supporting women's refuges has been enlhusiaslically adopted by deaneries and branches alike. The 'Ri8e Up, Campaign has encouraged various branches to apply for the bronze awaTd. Members, generosity is humbling. {Objecls 4 and 51 Crafts Craft gifts Continue to support many people especially in our lo¢al hc•spilal8 - lollet bags for patients who are admitted al short notice., knitted hearts. prayer squares and knilling for Neo- natal Intensive Care Units. to name bul a few items. 'WDrry Worms, for lo¢al schools have also been made using a tutorial from one of our Iwsleesl A recent arti¢le in th@ Connected magazin has inspired members lo kntt beanie hals for young farmers. Each hat contains a label with a helpline number, lo signpost those with mental health problems to where help can be found. Sadly, the incidence of suicide in this group. is worrylngly high. (Objects 4 and 51 Plans for 2024 - il is hoped that these projects will contlnue to flourish, and members rtrmain vigilant lo new ones coming along. Worldwlde Links. The 8lackburn Diocese 'MU News. magazine continued to be sent lo the five links electronically. Email communication to the links was also used lo raise awarenes$ of activities in this diocese. Communi¢ation with 4 out of the 5 links has been Successful - Highveld (South Africa), Niger Delta {Nigerial. Nambale (Kenya) and Bhopal Ilndial. We continue lo se8h for a link with Guinea {Wèsl Africa). Plans for 2024 to maintsin and enhance our links in these areas of the world where circumstances allow this lo be possible and lo encour896 branches lo continutr to pray for Mothers, Union members in these areas. {Object 31 Falth and Poll¢y As always, prayer Continues lo underpin all the work of Mothers. Union and is a vital part of our activities al all levels. Every meeting, diocesan. deanery or branch, includes a shDrt act of prayer and worship. Many deaneries held services lo celebrate Epiphany, Candlemas, Lady Day, Harvest or Advent. Some deaneries organised Songs of Praise Services. All deaneries held a Deanery Festiv81, wh8re lon9 term service awards were presented. A variety of services were held in deaner$ lo replace the traditional Indoor Members, Tea Parties. such as Midsummer Tea & Chat. Many deaneries held services to Commemorate Mary Sumner Day, following the decision, in 2022, to hold a Diocesan Mary Sumner Day SeTvi¢e in allemate years. The Community of Interest Faith Group met four tlmes during the year. Two meetings were virtual meetings and two were face to face. Membership remains al sixteen. A wide range of topics are discussed, induding p&nning faith events or developing new ideas. New Members are always welcome. The Mothers. Union Prayer Diary, includino Mlclday Prayers, Wave of Prayer and diocesan, deanery and branch prayer requests, continues to be published monthly. Circulation has now been widenèd lo include Deanery Presiding MembeTS, with a request lo circulate to Branch Leaders. Faith & Policy f(ems have been Sncluded in eath issue of'mu News,.
Tho Mothors, Union Blackburn Diocese Annual Re For the ear ended 31 December 2023 ort of the Trustees Cards for members of the Indoor Members Prayer Circle IIMPCI, including a letter from the IMPC C¢>ordinator, were distributed for Easter and Christmas. A questionnaire was sent to Br8nch Leaders asking how much involvement branches had wth their Indoor Members. A Diocesan 'Palhways to Prayerf Event was held in February 2023 01 Sl Margaret's. Ingol. attended by fifty members from twelve of our thirteen deaneries. Sessions included Prayer Slalions. Prayer Journals & Diaries. Thend Prayer and Praying in the lona Tradition. Prayer Assistance was given lo two'souls of our Shoes, exhibition8 in Lancaster and Garstang_ A short service and outdoor campaign were held al Blackburn Cathedral on Friday 1$1 December to mark the Mothers, Union Campaign for 16 Days of Activism against Domestic Violence. A Prayer Card on the theme of Transfomalion - Now, designed by the Community of Interest Faith Group was distributed lo all members in March. Plans for 2024 An A4 trf-fold Prayer Leaffet lo use in connection with the 'Ri5e Up. Campaign against Domesti Viol8nce is lo be produced lor Branch Leaders. The Community of Interest Faith Groupwtll continue lo meet al lèast four limes in the year, either virtually or face-to-face. The first meeting is scheduled for January 2024. A session on worship & prayer activities for branch meetings Is planned for the two All-units Forum Oays. to be held in Spring 2024, at St Margaret's Ingol and al Whalley Abbey. A Diocesan Mother5, Union Morning 'Sharing Your Faith Stories, is planned for April, at Sl Margaret's, Ingol. Speakers will include Rev'd Clalre McEnery, Rev'd Victor Sohail, Mr Reza Karimekhoni and Sisler Su@ Williams. A Quiet Day is planned al Whalley Abbey for May, lo be led by Rev'd Susan Seed, the Mothers, Union Diocesan Chaplain, and Rev'd Anna Walker, Warden of Whalley Abbey. A further Quiet Day will be considered tor the AUMn, lo be held at Hyning Hall. Carnforth. Lan¢ashire. Mary Sumner Day Services for 2024 will be celebrated In each Archdeaconry. Lancaster Archdeaconry - 81 Holy Trinky, Bolton-le-Sand8, with Bishop Jlll Duff lo preach. Blackburn Archdea¢onry - at Sl Mary's, Whalley, with Archdeacon Mark Ireland lo preach. A Drop Inlcome & Share Prayer Resoufces Day is planned for September, at St Margaret's, Ingol, with a wide variety of resources on prayer, alds lo prayer and prayer aclivitles. The annual Wave of Pr8yer Servicg will bo devised for the relevant week in Oclob@r 2024. The monthly Mothers, Union Diocesan Prayer Diary will continue lo be published. This wll include the Wave of Prayer. Midday Prayers and prayer requests for diocesan, deanery and branch events. Arti¢les on Faith & Prayer will continue to be produced for the quarterEy Dlocesan 'MU News.. To look al ways of reducing Iravol distances when plannlng faith events.
The Mothers. Unlon Blackhurn Di0¢¢$g Annual Rg For the ear ènded 31 Decembor 2023 ortof he TrLte&S To ¢onlinue lo consider different methods and types of events to promote faith. worship and prayer and lo further develop worship ideas for use in branch meetings. To c¢nlinue to support the 16 Days of Activism and the 'Rise Up. Campaign. Fundralsing and Communlcatlon Mothers. Union Entery)rise8 {Lltoraturn) The sale of literature ntInued at a reasonablFJ level with a profil related grant of £1.710, based on 2022 sales. being received in 2023 from Mothers. Union Enterprisès. L((eratUfe was offered for sale at diocesan even15 and sales lo date during 2024 have been encouraging. IObje¢t8 1- 51 CommunicatSon Prc*molional brochu During 2023 the use of the Mothets, Union diocesan brochure. 'Wtho We Are, conttnued to be promoted. Suggestions have included the availability of copies in ¢hur¢h. at exhibllions. special events and to accompany baptism gifts. (Objects 1- 51 Speakers, List The Speakers, List, along with Ideas for holding meetings wilhoul Speakers, was Tevised and distributed lo Branch Leaders ele¢lronically in 2022. It continued to be updated through 2023 as appropriate. Feedback suggests that thi$ document is appreciated by membets and branch leaclers. Revised Blackburn Mothers, Union Directory The production ol a new Dio¢e$an Directory was postponed due to financial eonsiderations and other priorities. This will be considered by the Trustee Board during 2024 wth a potential publication dale towards the end of 2024 or early in 2025. Communications Progrèss on the development of the website during 2023 was limited bul will conllnue through 2024. The number of members joining the Blackburn Mothers, Union Facebook page has continued to steadily increase. This is expected lo continue. IObje¢ts 1 5}. Throughout 2023, the qu8rtedy publlcation of'mu News, continued to keep members informed and gave branches the opportunity to celebrate events and their achievements. Not all members can access digital information, so the on-going production of 'MU News, is a vital means of communieation. This is a well-eslablished quartefly publication which will continue through 2024. IOble¢ts 1- 51. More effective communication wlh the membershlp was a key aim of the re-slrucluring Contained in the new Regulations implemented in January 2022. Following ils review and eval¢Jalion at the end of 2022, the revised meeting programme has remained in pla¢e and has contlnued lo fa¢ililale Ihe two-way low of information and Ideas throughout 2023. Uploading member information onlo the Central Record was completed by the beginning of 2023. The proBedure for the communi¢alion of amendments and additions lo member infomation has been effective in ensuring the maintenance of accurate, up to dale records.
The Mothers. Union 8la¢kbuM DIoc8sa Annual R For the oar ended 31 Dtrcombor 2023 ort of th• TrusteOS Tralnlng Programmo Unfortunately, duiing 2023, il was not possiblp lo regain the momentum, pre-covid. for the Parenlalk initiative consequently there w89 insufficiet)I demand for the eslablishmenl of a support gioup. However, il is hoped lo explore the ways in which the Care for Families material may be used in other ¢ontexl8. The timescale for this has not yel been established. (Objects 2 and 41 Mo specilic training events took place during 2023. Insload, Iralning opportunities were tsken up in olher contexts- meetings of Diocesan Councll, Archdeaconry & Deanery Councils wherethe focus was largely related lo GDPR and Safeguarding arrangements. Diocesan representatives in the Communities of Interest look part in virtual transrnis5ions from Mary Sumner House. Information and awareness training provided by the Clewer Initiative was circulated lo membeT5 via Deanery Presiding Members and Branch Leaders. E.g. 'Understanding County Lines, designecs specifically for panIS and grandparents. Plans for 2024, Two full days are planned for the Spring of 2024. one in each Archdeaconry. The8e are intended lo be for training purposes but also for sharing ideas, experiences and good praclice as a well as a forum session giving members the opportunity lo put question9 to diocesan officèrs. Training sessions will continue to focus on GDPR roles and responsibilities al all levels and Safeguarding. Atthe local level, il is likely that events will be affanged to raise awareness of domestic abuse in response to the 'Rise Up, Campaign established by the cenlral Mothers, Union in 2023. Membershi The lotsl membership in the diocese in 2023 was 2.149 with each member paying a subscription of £27.60 out of which £21.00 was forwarded lo the central office of Mothers, Union. The balanee of $ubs¢ripts'ons remaining was ulili5ed lo meet general administrative expenses. All Unil activities are support&d by diocesan funds and in general, the assets of the charity are held to secure the medium-term future, Publlc 8enefSt The trustees, in accordance with Section 17151 of the 2011 CharitS Act, have tsken due regard of the public benefits and acted accordingly. Risk Statement During the year, the trustees have identified and reviewed tho risks the charity faces and are ¢onfidenl that all major risks have been assessed and addressed. Safv ardin The trustees are aware of their spOnsIbl111V lo provide a safe and caring environrnent for all Mothers, Union activities and pl8¢e Safeguarding al the heart of their commitment. The Safeguarding Policy Statement 15 available on the MnMN.mublackbum.org website-, harcs copies aTe available from the Diocesan Secretary. Following the Tetiremenl of the Safeguarding Officer in 2023, the trust@es appointed Iwo Safeguarding Officers to the role,. one lo fLKUS on policy and strategy and one to manage the applications IDr the Oisclosure and 8arring Service Ceibficales Ihrwgh Thirtyone'.eighl.
Th& Mothtrrs, Union Blackburn Dlo For the ear esè Annual Ro ort of tho Trusle&$ Flnancial Revigw 2023 saw an Increase in activities in most areas of Mothers, Union, although some members are still reluclanl lo meet and engaye in aclivilies, often due to an ageing membership and post pandemic lifestyle changes. Net income was £1,749 and together with the £7,040 gain in investment value. the year finished with an overall nel increase in funds of £8,789. The charity is very appreciative of the continued support and ¢onlributions from its members which enable the Aim and Objects of the charity to be met. Falling membership and branch closures remain a concern and new ways of educating the branches lo accommodate the changes in today's lifestyle8 in their meetings ¢onlinue to be considered. Reserves Pollc The Iruslees have vieWed the re8eNes and re¢ogni8e the increase in unreslricled reserves. The review ¢gnsidered the various income and expenditure streams and the need to match income with commitments. The review concluded that lo allow efficient and effective management of the charity, unreslricled reserves should be rnaintained at a minimum level equivalent lo twelve months of charitable expènditure plus 25% for any $pecial projects. The trustees review the reserves policy with a view lo identifying and supporting new projects and initiatives across the diocese over the next two lo three years. The current level of reserves also allows the Iruslees lo contribute to emergency worldwide appeals, as necessary. Unre51ricled reserves at 31 December 2023 were E316.007, of which £83.384 is held in 120 deanery, branch and literature accounts undei local control. Designated funds al 31 De¢ember 2023 were £53,829. The trustees agreed lo continue to designate the funds relating tD the provision of Away From11 AII IAFIAI holidays and breaks. and for the future replacement of the coravan, The trustees also agreed lo exclude designated funds from the calculation of the reserves. rustsos Ra$ nsibili os in Relation to the Financial Statemènts The Iruslees are respongible for preparing the Trustees, Report and the accounts in accordance with applicable law and United Kingdom Accounting Standards (United Klngdom Generally Accepted Accounting Practice). The law applicable lo charities in England and Wales requires the trustees lo prepare accounts for ea¢h flnancial year which glve a true and fair view of the slate of affairs of the charity and of the incoming resources and application of resources of the charity for that year. In preparing these accounts, the trustees are required to.. $el8ct suitable aoUnting policies and apply Ih$m consislenlty, observe the melhodB and principlos in the Charities SORP, make judgements and estimates that 8re reasonable and prudent, stsle wholher applicable aOUntIng standards have been folkiwed, $ubjeGI to any material departures disclosed and explained in the accounts, an(1 prepare the accounts on the going concem basis unless it is inapwopriale to presume that the ¢harily will continue in operation. The IrLJslees ore responsible for keepin9 sufficient accounting records that disclose with reasonable a¢¢uracy al any lime the financial position of the charity and enable them lo ensure that the accounts comply with the Charities Act 2011, the ChaFily (Accounts and Reports) Regulations 2008 and the provisions of the Irusl deed. They are also responsible for safeguarding the a$$ets of the charity and hence for taking rea80nable steps for the prevention of fraud and other irregularilles.
Thè fvlothers, Unlon Blackburn Dioc8 For the ear ended 31 December 2 23 Approved by the Board of Trust on 12 September 2024 and slgned on ils behalf by Gllllan Ireland. Trustee and Diocesan President
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE MOTHERS, UNION BLACKBURN DIOCESE YEAR ENDED 31 DECEMBER 2023 I report to the TTuslee on my examinatlon of the financial statements of The Mothers, Unlon BlackbL¢rn Diocese (the charily} for the y88r èndod 31 December 2023. This report is made sdely lo the charity's trustee, as a body, ill accord8ncè with Section 145 of the Charities Ad 2011. My exaTnination has been undertaken 80 that I might slate lo the charity's trustee Ihoso matters l am required lo state to them in an Independent Exaiminei's Teport and for no other purpose. To thè fu116St extent pemiillèd by law, I do not accept or assume respon5ibilily to anyone other than the charity and the charity's Iruslees as a body, for my examination, forthis report, or for the opinn$ I have formed. Re$ponslbllltles and basls of report AS the Trustee of the charity you are responsible for the preparation of the financial slalem8nt8 in accordance with the requiremen18 of the ChariliBS Acl 2011 (the 2011 Aci). I report In respect of my examination of the Gharity's financla1 statements ¢arried out under section 145 of the 2011 Act. In carrying out my exatninalion I have folknwed all the applicable directions given by the Charity Commlsglon under section 14515llbl of (hè 2011 Act. Independent gxaminèr'# stat•mant Your attention is drawn ID the lacl that Ihe chaTily ha8 préparéd financial sialemenls in accoidance wlth Accounlirlg and Reporiing by Charities preparing Ihelr accounts in accordance with the Financlal Reporting st8ndard applicable in the UK anLI Republio of Iretand IFRS 1021 in preferen lo the Acctsunting and Reporting by Charities.. Slatement of Recomrnended Practice Issued on 1 ApTII 2005 which Is r¢forred lo in the extant regulations but has now been withdrawn. l undsrstandthat this has been done in ordeiforfinancial slatementsto provide a tru6 and f8irview in accordance with Generally AccepledAGoounting Practice effective lor reporting periods beginning on orafter 1 January 2015. I have Completed my examination. I COFtfiirll that no matters have come lo my attention in connection with the examination giving me cause to bèlièvè that in any material fespecl.. accounting records were not kept in respect of tho chaftly as required by section 130 of the 2011 Act; or the finanThal statements do not accord with thosè records,, or thé financial statements do not comply with the applicable requirements concerning th& forrn and content of aoUnt$ sel out In the Chartlies (A0[ntS and Reports) Regulation8 2008 other than any reqU1ment that the accounts give a true and fair view which is not a malle¥ consideied as part of an independent examination. I havé no concems and have come across no other malters in connection wilh thè èxamination towhich allenlion shwld b0 drawn in thi8 report in oiderlo enablè a proper understanding of Iheffinancial staletnents to be reached. Anlta C Mason BAIHonsl BFP FCA Milchèll Charfesworth Chartered Accounlanls Suite 5.1 12 Tithebam Streel Liverpool L2 2DT Dated.. Iq |9111fr 10
The Mothgrs. Union Blackburn Dloceso statèmènt of Flnan¢lal Activities for the Year trnd•d 31 Dg¢&mbar 2023 Notes Unrestricted funds Designated funds Restricted and Endowmenl funds 2023 Total Income and endowments from: Donatlons,legaGies and subserlplions 101.172 7,248 792 109,212 Other l¥ading activit$ 41,459 41,459 Investmen18 8,818 1,981 253 11,052 Totsl IOmE 151 449 9,229 1,045 161,723 Expènditure on: Raistng funds 20,709 20,709 Charitsble aolivities 122,772 9,369 7.124 139,265 Total Expenditur 143,481 9,389 7,124 159,974 Nel gaSns or Oossesl on investments 7,040 7,040 Net Incomollexpenditurell net movement In funds 15,008 -140 -6,079 8,789 Rgconciliation of funds: Total funds brought forward 300,999 53.969 29,956 384,924 Total funds carried forward 316.007 53.829 23,877 393.713 The Statement of Financi81 Activitie8 includes all gains and losses recognised in the year. All IllMe and expenditure derive from continuing activities. The notes on pages 14 to 21 form part of Ihesfr accounts
Mothgrs. Union Blackburn DIocg$e Statèmont of Flnancial Activitios for tho Yaar end¢d 31 Decembar 2023 Nots8 Unrestricted funds Des¢gnaled funds Restricted and Endowment funds 2Ct22 Total Ineome and endowments from.. Donalions,lega¢ies and subscriptions 101,470 6,011 2,642 110,123 Other trading aclivsties 43,592 43,592 Investments 4,059 560 72 4,691 Total Income 149,121 6,571 2,714 158.406 Expenditure on: Raising funds 22,576 22,576 Charitable activities 126.855 5,302 8,198 140,355 Total Expendltur 149,431 8,198 162.931 Net gains or {lossesl on investments -9,848 -9.848 Net incomel{oxpenditur8}1 not mov6mont in funds -10,158 1.269 -5,484 -14,373 Reconclliation of funds.. Total funds brought forward 311,157 52,700 35.440 399,297 Total funds carrl&d forward 300.999 53.969 29,956 384,924 The Slalemenl of Financial Activities includes all gaSn$ and losses recognised in the year. All income arKI expenditure derive from continuing activities. 12
The Mothèrs. U10n Bla¢kburn Dloceso Balancè Sh8ot a8 at 31 Decfrmbor 2023 2023 2022 Note8 Flxed A8$0ts' Tangible Assets Investments 8,471 274,828 283 299 12,708 259,600 272.308 Tolal Iix8d assels Curront Assets: Stocks of lies and literature Debtors Cash at b8nk and in hand 9,945 4,424 99,204 113,573 11,685 1,948 103.280 116.913 10 Total Guffent &ssgts Liabllltles: Creditors.. Amounts falling due wlhin on@ year. 11 3.159 4.297 N61 cutrent assets 110414 112,616 Totsl net assets 393,713 384,924 Tho funds of tha charlty: Restriet8d income and ¢rwJowmenl funds Dèsignated funds Unrestricted fund 12 12 23.877 53.829 316,007 29,958 53,969 300.999 Total charity funds 393713 384,924 Approvgd by thg Board of TrU¥t0 on 12 September 2024 Gill Ireland Dlocesan Prnsldont Thè ¢)otes on pages 14 10 21 fomi part of these accounts 13
The Mothets. Llnlon Bla¢kbwrn Diocese Plotss to thg Fithhn¢lal SlatP forthe ygar •nd8d 31 Do¢8mber2022 Accountlng Poll¢Se8'. Bfy8i¥ of aGc(wrttlthg The firEanci81 siÈiements are p(etkred ullder th6 historic81 &)sl rA)nvertiDts, Wth iha excepiion din¥estments whKh inrauded al maEketvalue. Tefinan stateffl8nls are prepared In accordanth the Charili&s Act 2011. AttUnting and Reporting by Charili." siaiemeni ofRecommended Pra# fordTraribes aprlyin9 ie Fillancial R8porting Sland8rd 102 (Janu 20161 and 8pp11cgb at¢eunbw Èiarthrds. charity Is a PLI)liGe8thgfit Enlily as defined by FRS 102. eoJntshevedepBrted Irom the Charibes (Accounts and Rewrtsl Regylations 2008 only to the extert required to provldè a truè and lairview. This departure has involved following the Sialemenl of Re¢cthmended PractsGe for charities apptying FRS 102 raih&r than IheversAon of the Statement ol Recommended Piacb( ¥¥hth Is ieferred lo in the Rgulalh)n% bulwhith has slnce bèen wilhdrswn. The accounts are Prdred in sterliw. which is functSonal currew0tt tharity. th)n8ry amoLmts in these finaal stal#ment$ 8re rowdÈd 10 the nearest £ The ¢h8ilty h95taken ¥Jv8nt8ge of TXO¥K>S in th& SORP for Charibes 8ppEyino FRS 102 Upda18 Bulletin f fiot io PT¥pare a Statement of Cash FlrAv& Donotlons, leg¢ie8 •È)d Sh5¢r[pt1Dfls 0on8lloDg ar8 attoun18d for In full In lhe9(0UntS IA the year Ihey are retEived. fr¢m legacies is qcc¢unted for when reiVed in vw401 the uncertainly upto Iha polnt theamoun15 recaved. Substs4pIM8 are accounted for in full In e 8rrAJunts in th8 year %thi¢h ihey are rewved. Incomo frorn oth•r tr8dlng activltié8 Income trom oth8riradiw adivilies includ8sfundral$lng IrMe and salè8 irtome frcm the Lll$r8iure Se(ln (MU EDI8FPFise¥l. The income 15 r8coynised once Ihe charity has enlillement lo il and the chgrily is certain Ihai Ihe income wll bp rec8wed and Its monetary valu& Can be me8suied %ilh suffi¢ienlacoJracy. Irme from Inves¢m&nts Income Irc Invtmts, IrUdIng iDleres1 re¢aSwed. Is Cluded receivaLIe. Exp&Thdiwre ExpenLklur? Ss in¢Kk48d irt lh8 8wemani of enrAl a¢Uvit(es on an 8cryuJ5 basis, incjugivé of any VAT ¢annDI be rewvered. Expendiiure. vtherè dirocuy sMribLblable, is 4lo(xted to raising funds, charitable acl¥viliÈ& and governance c¢sis. Charitatlp expenditure indudes ali èxpÈndiiwe Incurred Ihe provisK)n of ch£riiablo services, tooeitrtr rylh support (x)sts. in pUudre of tho chailty's obJ"e¢bves. P9nsiorbS The thariiy do&s not We a pension 8ceme ¥$ th8re aiB no digibEe employ8es. InvoStrnents Inv&$lmvnl8 are slated in the baL8oce gheet8tlheir m&rk8t walw. Al movements V8lu& are In the statetnpniof financtal acliwities G&lns or losses Inv88tmgnts All gans and k)s5es aTB taken to the 81alwnenlof finandal acbwlles as they 81ise. Goin6 and ks8e8 are C81culaled as the drfF8M¢e betsveen the maTk81 e at yearend and opening rnarkel value. Tanglble tlxed 8SSOt8 JI assets c05ting Ore Ihat£2,fM)D arecapiialised at cost. DepreGlatlon of FId Assets Provr61onfor deprealK)n of fixed 3Sg8tsheld tor use by the charity is m8de at 8nnwl tss calcLlated to spre¥d Ihe coslol each 858ei eveYO¥er i1&exted usetul Ilfe. Thedgpr8Ctalion rate wrrenlty In use foi the caravatl i& 12.S% of 81. stock Stk VJ valu8d al lowèrof cost (Y net reallsabk Y¥lue.
Thè Mothow8' Unlon Bla¢kburn Diocè80 Motes to th8 Flnan¢lal Stat8rngnts fot th8 yw ended 31 ¢0mb•r 2023 I¢oniinu8dl Accountlrwj Pollcl69 (contied} Debtors Detthrn are Gakul&tÉd at their full racoveiable value. Cash and ¢a8h oqulyalents Cash 8nd cash tqulvalents includ8 cash in hand, d8posi18 hd 81 call bfinks, othershort-term liqd invèstm8ntsilh original MarItIeS of three tnonihs or less. and bank overdrafts. redltors Credit$ are at Ihe atnounts due al Ihe Baancè Sheetdale forservieos receed GoiThy ¢on¢er At thè Ikre of apwoving Ihe 8ccoun15. Ihetwstees haveeOnsKled thatthe impactof COV-19 on the thariiy has diminished andlh8trusteeg have a rea8ryle expBCtation Ihatlhe charity hasadequale resources to conllrkke in oper&lional exlslence for the for&able fulum. Thu$, IhetrusleBs continue to adopt é's01Th9 concern. ba of ontIng Iryw8pariny the accounts. Flnanclal instrurnents The chgrity has electEd lo apply the provi&iDns of Std1( 11'QasiB Flnancla1 In¥lrumBnts' and Section 12 'Olher Finawal In51rumeMs Issues, of FRS 10210 all of its finarrial inslrLNnent$. F4naDrAal intstrumenlsare reGogDlsed r th8 charfty's bsl8nce Sheetw the charity bÈu>mas p¥iy to the coniractual provi8 of the insltutnenl. FinanGisl asse15 and liabTlikn95 areoftset. the netBmOUnts prtss8nW in thefinanckl 818lemgDK when ther8 is a leoally Ènforwble ght to sel oll the recognised 8mtsunts and there is an Intention lo satue o r1 basis or 10 ieali8e th8 asset and settle IhB liability mLQtaneou$ly. B8slc financial a$8ets BasiG fin8rri81 assets. which Indude deb1018 and cash and bank balan¢es. ar£ Mibally rnÈa¥ured al IianEa¢tion price including IransBclion cL)sts and are subsequently carried Bl amortlsed east using thB effeEUve inieresl moihod unlesy Ihe arFangtmenl con8tilules a flnawing tran8a¢lv)n. whereth2 transaGtion Is messured al the w8$enlvalua ol the future receipts dI8¢oled al a markBI rale ol interest. Flnan¢ial assets cJgs5thed as rec8Nable %%ithin ye&r8rÈ Ax¥m(Nts8ed. 8sfinmual liatslil&BS, induding uédllws and bank bartsare Inlti¥lly recoynised al Ir8nsg¢Uon pri¢&unkss the 8rangetnenl ¢onstilulBs a finann9 Irgn5acbon, vtherethp debtstrumentI$ measured ailhe presenl value of the fvlure pBymtsnts discounted ata martel rglè of irrf8ie8t. Fin8rri31 liabililbs ¢lasslfied a5 payable ilbin one yearar6 not anth5ed. Debt In8trum8nl& we subseqUy¢arried al 8mortw¢ r4)st, ung the effeelNe Interest rate methrA. Trade cdiS¥re otrlvJalion3to p8y targo(KJs or s8NkBs th81 havè awired in theordinaty courseof operations from gupp5iè18. Nmounls PAyatAa are d85sified ascurreni118bllib.es if payment 1$ due vmlhin on yaar w less. If nol, they are presented 83 nowufient h711$5. Trade crÉdilois are recognised initially 81 trang8ction price and sub5equBnlly me8SUted 8t amorfv68d (x)s1 U&TVJ th8 effe¢tive iniÉrÈ mthod. Toxatlofi Th8 charity b8nefilS from various exemptions trorn ta%atth afftyded by tax legislaOn and is not Ilaila IQ c¢rporation ta% on inG(yne orgain$ falling thos¢ exempbons. The tharity 18 not ablè to recovervalue Ta%. EyenLlure is reo)rded in lh8 8cmunls inGluSe of VAT. Crftital ¢¢oun¢lng Estimates and ludgtmeni8 In the application of the charity's 8cLwnlillg pdlde$. Ihetrustees are requ5 lo make judgement5, e$bmale$ and 3ssuTntions a01 Ihe catrying ol asgefs and liaknlities Ihgt are 0t rpadily 8PP9renl from oth sour. The 8slimalesand aated assumpt8 afe based on histsKicd and oth8rfrdciors thattrè wnsider$ lo bè relevant. Aclu3f resul18 may dirf¢0M these estimgtes. e&timate8and underlyiry assumpkn'on$ are reviewed on 8n onooiw ba81> Reon5 io accounting èslmates 8re fecognlsed in Ihe petth In whica the estimaie rewised vthete th8 r¥vlsion affeGts only ilTr period. or In period ol the ievlsion and fviure pErthls vthefe the revisknn ¥ffecls tolh cUrienta perio¥J$. 16
Thè Mothors. Union Blackburn DIoc¢88 Not•8 to the Flnancbal Statèmonts lor thg yw &nd•d 310Bcernbpr 2023 IcontlnuBdl A¢countlfig Pollclks l¢oniirtU8dl The Mothws. Union B12ckburn Diocesè has v8rioustype8 offwnds forvthith il responwtye whK require Separate disdosuie as follo.. Restficw aThJ endowmenlfunds" Domlions or legaGies rec6Yved which r8 e8rmafked by Il dorrtjr tor spe(xfiB pUrposesY1hIn Ihtrovtrall aims olthe organi$8lion. Thes& funds may b&endDwfflBntin¢om8 lY l%here the ¢api181 musl be retaineol Income8ndwl81 lYth8rè th&datn income deriwng therefrom rnay bB utsli5edl. Unm$lled funds.. Fundswhich may stat th6 (8¢retlon ofthe IIu51eBs in furtherance oftno (*4'É¢ts ofth8tharfty. 06signaled fvnds.. Partoflhe [e8t[I1ed funds which the Iwstee5 havt e8rmsrk8d SF£&fi¢ w¢pose. Daglgnèted Rè511iCted luThds nd EMoYArient nd8 2023 Total 2022 funds DorbOtion8, lggacles and sub&¢riptlon8 subrip05 Donations- General Fun Donallon$- C8ravan Fund Giftid Income lax iedaim Income from acVIlle$ Sh¥rino Day Faith Policy Days Bf¥n¢h and deanery incotne. "9T4lStth & 13 aOry•rGOVIS 59,312 3,066 59,312 3,066 7,688 4,898 60.294 6,150 7.078 4.28fj 7,248 440 4,898 1.748 22f> 20 006 87,502 220 352 792 18.626 96.562 SutFlotal 7,248 95.542 Donetlons to IhÈ Mothèrs, U10 worldwldg Britain and Ir¢kAnd t)e¥elowenl Wotk & pr(4e&¥ OYerse¥s Work & Projects Dloesan HatV8StAppeal for Bwndi Qlhercentral appeals Sutnmer Appeal World Relief Woik & PrLyecEs 425 6,347 314 135 4,244 860 6,094 6.347 314 135 4.244 75 2,292 St0131 13,670 13.670 13.561 Donats"ons. IEgaciés arKJ subscfiplths 101 172 7g2 109 212 Ito 123 222 101470 2.642 110 123 unre¥trKtsd Res%rkied fund$ fund8 and Endovnnent 2023 Total To Other lfadinuoct5vlt9 Branth fundraising inc& Deanery fundraising ir sa of tl88 Llteialure saks 23,058 1,707 23,056 1.707 60 16,636 23,454 1.086 40 19.012 16,636 2022 Investrnents Barl( inter681 Inveslmenl inierest Diwdend& 272 8,560 2.220 6,326 2.22Q 1.981 253 2,454 2,208 8.818 1.981 253 4691 2022 560 72 16
Tho MolhÈr¢ Unlon 81Hckburt) DIoc8$0 Notes tothg FIncIal Statèménts for th8 yaareoded 31 2023 l¢ontln¥gdl urts8trt9d 0è61gn?tfjd Rstrtcd gna 2023 Total 2022 Total fundk Ra161ng funrf Branch lundraising costs Dean8ry fundraising co¥ts LSleralure Secti 3,658 320 16,731 3,658 320 16,731 3,216 399 18,961 20 709 2022 22 576 Charftablè act11e8 Subs¢ripts"on$ Action and Oulreath Unil Caravan and AFIA hdiday5 Faith aiKJ Unil Finance and Central Unit Fundraising and Communicabon Sharing Day Brth and deanèry 8xpendiiure' ¥7bTanth & fs d8dn8ry4ccounls 45,129 822 45.129 822 14.046 816 18.182 462 46,380 126 10.981 721 18,785 9.369 4,677 816 18,182 46 2,555 42.666 7.124 122,123 119,458 Sub-totsl I.$30 9.369 Goveinancecosts Note 7 tlonalion lo faC&san HsNe8lAppeal- Buru1 Donaiion8 to the MDthers' u[ wodd%8 Cttaoiable acbvities 3,410 3,410 3,339 5,ODO 13,n2 12,558 7124 139265 1AO,355 Totsl 122.772 2022 126865 8.198 140 355 Govèrn&ncè costs UnTegir6xed DESned kè&iricied 2023 Total 2D22 To EndowD8nt Independentexamination Annual Accounts- printing & postage GDPR- confidenti41 shreddity Safeguarding. DBScosts Truslee meetg o)6ts'. Rent Truste8 tr8vel alley Abtey meet Video c0sreNce subscriwon 1,5eo 269 1.0 289 36 304 1,440 352 304 532 180 477 440 144 3,410 477 440 144 101 2ry22 Qovem8nce costs i[udtO8ts (¥)stsas8oGialed wth 8110 the cons¢iiutioD818nd 519tutory requiiements ofthe CtrAty. Tho (y)sloflhe meebfjg at WhBlley AbbBywas offset by income ofu13.
Tho Moth$rs' Unlon BlaGkburn Dlo¢e8è Notes to Iho Flnanclal Statement¥ for th&yoar éndètl 31 December 2D23 (CotInUed) Tangible Flx•d Assets Caravan Totsl Cost as a11 January 2023 Dl8posa15 during Ihe yeai Addiliorts Ojring th8 year 33.891 33,891 as al 31 DeMber202s 33,891 08prealI¢n a$ al I January 2023 Eli[nad en dl8p)sal Charge forlhe yg8r 21,183 21,183 4.237 4,237 as a131 Dernber 2023 ,420 Net 8ook Valuè.. a8 at31 09mber 2023 as at 31 De¢ember 2022 lavostsnents 2023 20Y2 Church Inv8$tment Fund- 3.593 ShaiB5 Market V81ue 1 JAnuary 2023 74,180 84,028 unrealed GainllLossl 7.040 -9.848 Market Valu8 31 DeMber 2023 74.180 Depogil th Church DeKn)8il Fund 193.608 185,420 Tol81 UK Investments 259 600 io D•btor6 2023 2022 Literature InvÈ8imeni Income Acciual lrtvostmenl Inerjme Attrual Caravan 1.832 1.918 674 1,948 11 ¢redllors'. Afflount8 I1[g duelhI one yBar 2023 022 Mothers, unionworfd9defUrJ¥ Literature HMRC- PAYE Independent Examination lèo- accrual Insuran¢¥- a¢crv81 Insurance- accrv81- C*aY 63 1.643 1.087 1.440 53 1,122 412 3 159 18
Th& Mothgr8' Unlon Bla¢kburn Dlocette Nolos ¢0 the Flnanclfyl St8tom8n15 forthgyparended 31 1)8¢omber 2023 Icontlnuedl 12 Accumulitsd Fund6 Tot81 funds are unrtrtstiided ¥part from £23,877 mad8 up a8 IdlS.. s81 Ir 1 RW¢$ 310@conbBI 23 2023 Re$lrlctBd Funds Brarth and dsanery banneF fund$ Branch fundrai1g1dQatitsn 8ranch legaryes- knteio ull¢d Branch overse85 fu Cargvan replacement Caravan holldays Elocesan banner futKS Endowmènt rund$ 8ran¢fEg- yerrnarfntenil)wmeni TrJnJs Tot so 221 1,824 352 4,237 440 961 1,6 1,277 2,985 352 253 440 18,225 14,241 458 458 6,000 7 124 23.877 Inceijiir fr¢I$ È 31 D¢(tAÉr 22 i J¥M#ry 2022 Rebtrlctèd funds AFIA lega¢y (Away From Itm holiday81 Branch and d8ar.ary banner funfjs anth donation" Branth legaotss. dom1 hbr0LIr1ed Branch ovÈrsea$ fund C8rav8n rePlarnel ¢8rgvgn hDlidays Di(Kesan b8nner fvnd dowm•ntfunds BtanGhes- pemianenlendovthentfvnds Total 375 1.001 462 4,754 375 1,000 400 165 72 1.067 185 Z169 165 4.237 1,067 1.277 2,985 ,390 18,225 458 456 6.000 Retstrkted fvnds c b&¢yly for putpo68swlhin the obJect801 the charity. Re51TIGlions en SpeCled by Ihedonor. The puiposesof the re5trictsd funds are". AFIA legacy- for any holidays ¥thich carwt be gWOtnmodal8d In tl ¢•r8¥ and forthB gÉn8ral purpos8sof the Away From It1 hoild8y scheme. Car8vsn replaMent- funds raisad In 2017 lo replacè the c8ravan whkh purch85ed ITr 2018. B8nnerfvnds- purd)88e and maintsfiare Df banners. LegarAes- inrne deriving from. orcatyt81 and income. to be u8ed forcharilth a¢Ve5. Overseas tunds-donabons given for Chafilable wort( ol th8 Moihers, Union wcrld4ide. r8nth perfflanenl endoK4YAetfUnrlS ale forlhe tnefil ollhe i1VoI brotth th hold8t fund. Dèslgnatèd lund8 2023 On 14 September2023 Trustee$ agreed to continue iodasignate Ihg fun¢J5 relgtin9 to the provlslon of Away From ItMI IAFIAI holidays and breaks for famlliey in need. and for Ihtrfulure a¢$r(¢f ihe caro¥. Thefund at 31 Oecèmb&r 2023was£53.$29. 2022 Ofi 13 September 2022 th8 Trustees agrÈed to coDb"nueto dèsignate the lurEds relalin9 tolhe provision of Away From11 MI IAFIAI hoSid8y¥ and breaks forfafflilB in ne8d, antt forlhe tylure rèplacÉm8nt of Ihe car8¥an. Th8 fund al 31 tknrnbv2mw&s £53,969. 19
Molherw VnloTh È18ckbuTn DIocEs9 Noto¥ tothg FlnJn¢lal Statemqnts for theyearendèd 31 D8¢8mber2023 IcotytlNed) Balan¢oat In¢om&vJ Ro$oU TrÈAslfrrs 8fjLi at l Jawary EXPdd DecombBr 2D23 Away Frotll11A1 Holldays 8nd Cawao replwnenl at Resou TraTr51ers st Resour¢es EXpd£d Oecember 2022 I JBnu 2022 Away From ItAII HolwJay& and cwav replacem( 5302 13 Tran&a¢t10n8th Trustso8 Thetrusts85 have rK>t been femwerated duriro the year. Ixptnges w8r& relmi)w8ed to 9 trustee5 arrrf)untiny to £1185. 12022.. 7 Iiustees, amounting ID £1,837) 2023 2022 Charitable activibes Travel Printing. 5t8tsonery & PDStage and tsIBFLwe ConferÉn¢8 fees Video ¢onferertt sub9faiption Gifts 158 1,804 25 44 144 1,406 57 41 63 1,837 2,185 14 TnJ$l¢p Indgmnbty In5urarte 2023 20r2 Tru51ee bremllY insurance 186 179 staff cost5 and emolumtrnts Total staff ¢03ts for2 employees vtsre É8,244.12022'. £9,2441 2022 InUded a bDT5 of £SOO p¥r•mpknyee 8ddiUon wor. No Nabonal In8urance or pension coDlribub"on5 were payable. TIEr2were no 8mpioyèèg emolumen18 above £60.000. 12022.. rull Therevle I¥part4¥tr Staff employe& a fvll-time equivBlènt ofless than 0.512022.. < o.sl Key rnarwmenl staff cosl$WW6". 2023 2022 0108n Secret Oiocesan Treasurer 4,122 4.622 16 Indepfyndort Examlnatlon 2023 2022 17 Anaty818 of not between fynd¥ rwgir4¢ Yr t¥Sots 31.DB ResbirtJ in¢omeand l0rnent funds Dtrslgnaied fUS Unreslticted IunLÈ 8.471 5,691 9,715 23.877 44.543 9.286 53.829 224 594 91 413 316 007 274.826 110 414 393 713 Tof1 rt81$ 2022 Restricted income Bnd end(M7Yni lunds Designated funds UnresliiGled funds 12.708 5.515 11.733 29.986 43.160 10.809 53,969 210.925 9D 074 300.999 259.600 112 616 384 924 20
The Mofhers. Uni(bn BlaGkburn 0¢e ¢0 thg FIn•Ill S141•m•nts lorthgyearended 31 Do¢fmber 2023 IcontSnugdl 18 Rel8t•d party tran$&Etlon5 There were no trAnsaalion5 Ylh relgted pwlies during the year other th8n Ihose d18closed in Noi6 13. 19 Fknanclal InBtruments 2023 2022 C8rrylng 8m(wntofmnanclal o868ts Debt Instruments rneasured al 8mortysed wsl Cquty in5tsuments rnea5ured 2tfairvalue 103,626 274,828 105,227 259 600 364 827 Carrylng arnout Df flnanclal Ilabllftle$ Measured £1 amorti5ed cosl Flnand818SSet8 rne&sur8d alamrttd coste(mprisedebiofs, G2$h and cash Équivakts. FinanL¥al lbilItS me8*Jred at amortised wst com8 ueditors acctu81s. 21