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2021-12-31-accounts

REGISTERED COMPANY NUMBER: IP30234R (England and Wales) REGISTERED CHARITY NUMBER: 251430

Report of the Trustees and

Unaudited Financial Statements

for the Year Ended 31 December 2021

for

Canolfan Adnoddau Cymunedol Hermon Community Resource Centre Limited

Ashmole & Co Manchester House Grosvenor Hill Cardigan Ceredigion SA43 1HY

Canolfan Adnoddau Cymunedol Hermon Community Resource Centre Limited

Contents of the Financial Statements for the Year Ended 31 December 2021

Page
Report of the Trustees 1 to 5
Independent Examiner's Report 6
Statement of Financial Activities 7
Balance Sheet 8 to 9
Notes to the Financial Statements 10 to 15
Detailed Statement of Financial Activities 16 to 17

Canolfan Adnoddau Cymunedol Hermon Community Resource Centre Limited

Report of the Trustees for the Year Ended 31 December 2021

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 December 2021. The trustees have adopted the provisions of 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 (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The centre operates as a 'Community Benefit' company and is much more than just a village hall. It is a community run centre providing support and services for community development in North Pembrokeshire. Its aim is to offer community resources and a meeting space for residents including facilities and support for start-up local social enterprises and businesses.

The management committee confirm that they have given careful consideration to the public benefit guidance published by the Charity Commission. This guidance has been referred to when reviewing the Charity's aims and objectives and in planning future activities.

Page 1

Canolfan Adnoddau Cymunedol Hermon Community Resource Centre Limited

Report of the Trustees for the Year Ended 31 December 2021

ACHIEVEMENT AND PERFORMANCE

Charitable activities

It has been another challenging year for Canolfan Hermon with the effects of the Covid19 pandemic restricting the use of the community centre during 2021. The community centre has worked with the local community and the authorities to ensure compliance with the Covid19 regulations. The normal range of activities associated with a community hall including hire of the premises for community social events, classes and meetings were again impacted at the beginning of 2021 but a list below shows what was achieved as community benefits. The final Covid 19 grants support were received at the begin of 2021and allowed the community centre to continue paying our annual fixed running costs. Continued work has been achieved to encourage new social enterprises and small local businesses to use the facilities and this saw local businesses working out of Canolfan Hermon - the cleaning/laundry company who started their business in the Bella room were so successful that they had to expand to a new premises, and we were so pleased that they were able to use Canolfan Hermon as a start-up location. It is also great to see the internet-based craft course company develop their business at Canolfan Hermon. During 2021 it was great to see the staff at Cylch Meithrin Hermon providing a great new timber cabin outdoor provision for the children's nursery on site to give the support to families as they opened again for 4 mornings a week. We were able to offer hot-desk daily hire facilities to many local micro businesses in the area to have Canolfan Hermon as a temporary base when undertaking work at home or the need to meet new clients. As Covid19 regulation gradually lifted were able to have the following activities during 2021:

Ruskin Mill Plas Dwbl training rooms hired for their staff, Ysgol Bro Preseli interviewing space with virtual links to the school, John Warlow HGV vehicle training and first aid, Jemma Vickers catering hire of our commercial kitchen. In June 2021 we had a beautiful wedding again at the community centre. A community Heritage workshop was held at the beginning of July 2021, while one evening a week we had Sharron Woolley and the band using the hall for band practice. In August 2021 we welcomed a PLANED event to give a course on digital film making. A new community choir started at the community centre in the autumn of 2021 who met every Tuesday evening. Also in September 2021 we saw the yoga classes starting back again every Monday afternoons. A Cwm Arian Apple Juicing event took place at the site at the end of September 2021. Also a family hired the hall for a Christening end of September. The members of Brynmyrnach Chapel held several meetings in the Bella room to discuss options for the chapel building in the village. It was great to welcome back the Glandwr WI ladies who hire the hall once a month for their activities. The Hermon Young Farmers Club also started back up meeting at the hall every Monday evening from September 2021. The Llanfyrnach and district heritage group commenced their monthly Wednesday evening talks in the autumn. Harvest Supper and 18th birthday party was held in October 2021. As Christmas approached it was great to welcome local groups such as Plaid Cymru Frenni Branch and Yes Cymru to hold meetings and fundraising events at the hall. The number of children parties once again began to increase with another Christening end of November 2021. Kirilee Dermott commenced a fitness classes at the hall. The Hermon winter show committee held meetings to arrange a well attended local show. Several Christmas dinners were once again held at Canolfan Hermon from organisations such as Glandwr WI, The Frenni Men's Shed and Midway Motors. During the year the committee of Canolfan Hermon were very grateful to the Moondance Foundation for awarding a grant to develop the old school loft as a secure storage location with new flooring and a new stair case to access the large first floor area.

The community centre is registered as charity and community benefit society cooperative company, and the 150 shareholders that put in money into the development of the community centre in 2007, to help buy the old Hermon primary school, ensured that the vision for a modern rural community facility could be achieved. We have seen the site and involvement of local people grow from strength to strength. Photos of the journey taken by the community can be viewed on www.canolfanhermon.org.uk

During 2021 we were able to reward the community shareholders with a 2% dividend voucher for 2019 and 2020 financial years. People who supported with the purchase of a £250 share received vouchers to thank them for their support. They were able to use the vouchers at the bar and to hire rooms at the community centre. The vouchers have become a local currency to support the community groups who are able to hire rooms for free by using the dividend vouchers.

Charitable activities

The rules and constitution of Canolfan Hermon is available for the members and public to read on the website. The above list of activities demonstrates the demand for our community spaces.

Page 2

Canolfan Adnoddau Cymunedol Hermon Community Resource Centre Limited

Report of the Trustees for the Year Ended 31 December 2021

Hire activity

Having seen the Covid19 restrictions being lifted in 2021 many community and commercial groups were able to resume their activities. There is a comprehensive list above.

Users visiting Canolfan Hermon are very complimentary of the building, the welcome they receive from volunteers. This all provides for opportunities for repeat bookings and spreading the word amongst colleagues for future events on which the community centre relies.

The site is almost wholly run by volunteers - working in the office organising the centre's rentals and events, running the bar and ensuring that the outside space is welcoming with plants and flowers. Since April 2017 the cleaning has been undertaken by a paid worker providing an excellent service. Work carried out

The trustees have compiled a Capital Improvement and Maintenance schedule for the building and the car park. Volunteers have been busy maintain the hedges and weeding the site. Regular maintenance and exterior planting is undertaken by volunteers. Painting and the upgrading of the interior hall and bar area has been undertaken by volunteers. Funding was clinched for developing the old loft of the Victorian building. We continually thank all volunteers involved with the charity.

FINANCIAL REVIEW

Reserves policy

It is currently the policy of the charity to try and maintain unrestricted funds, which are the free reserves of the charity at a level which equates to at least three months unrestricted expenditure in order that the charity can continue to function if current income sources become unavailable. This would hopefully enable the charity to identify other sources of funding.

The results for the year and financial position of the charity for the year ending 31 December 2021 are shown in the annexed financial statements.

The restricted reserves is a direct result of the capital building work for the on going work within the centre.

FUTURE PLANS

The building is proving to be comfortable in all seasons. The solar panels and air source heating perform reasonably well, and a sum of over £2,000 was received from the feed in tariff. We expect good results in terms of efficiency. The building was awarded an energy efficiency rating of B - an excellent result for a building of this type. A fuller picture of the efficiency of the building and how to best use all the equipment is being monitored constantly. Our future plans include a loft conversion project of the old Victorian first floor area. Architects are being engaged to look at plans and costings for this enhancement.

There has been considerable interest in the building from other projects wanting to carry out similar constructions - a relationship with other local community venues is developing with hope for more collaborative working in the future. The residents of Hermon and the immediate surrounding area have been very supportive and have become increasingly active in raising funds and awareness about the building - work continues, with some measure of success, in engaging with those residents who are harder to reach. The centre has been very fortunate in the strong band of volunteers.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Page 3

Canolfan Adnoddau Cymunedol

Hermon Community Resource Centre Limited

Report of the Trustees for the Year Ended 31 December 2021

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006. The governing document can be viewed on our website www.canolfanhermon.org.uk

The company became a registered charity on 14 March 1967.

On 17 May 2007 it was also registered under the Industrial and Provident Act 1965.

The charity is governed by a management committee made up as follows:

Trustees:

Catherine Morley - Chair Bill Davies - Vice Chair Jennifer Thomas - Secretary Melony Richards - Treasurer Roger Howells Sharon Morley Iwan Evans John Morgan Richard Vaughan Eleri George Aled Rees

Advisors:

Cris Tomos - Grants Michael Bossom - Social Media and advertising Eric Thomson - H&S and Security Kevin Phillips - Building Maintenance Chris Monk - Community Activities Emma Baker - Volunteering

Induction and training of new trustees

Most individuals are already familiar with the nature of the centre's activities . New appointees receive support and guidance from their fellow committee members. A new trustee / committee member handbook has been produced to help them.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number

IP30234R (England and Wales)

Registered Charity number

251430

Registered office

Hermon Community Resource Centre Hermon GLOGUE Pembrokeshire SA36 0DT

Page 4

Canolfan Adnoddau Cymunedol Hermon Community Resource Centre Limited

Report of the Trustees for the Year Ended 31 December 2021

Trustees B Davies R Howells Mrs J Thomas Mrs S Morley I Evans J Morgan Ms C Morley Mrs M Richards R Vaughan E George A Rees Independent Examiner Ashmole & Co Manchester House Grosvenor Hill Cardigan Ceredigion SA43 1HY

Bankers Lloyds Bank Plc 14 High Street Cardigan Ceredigion SA43 1JW

Approved by order of the board of trustees on ............................................. and signed on its behalf by:

.......................................................................... R Howells - Trustee

Page 5

Independent Examiner's Report to the Trustees of Canolfan Adnoddau Cymunedol Hermon Community Resource Centre Limited

Independent examiner's report to the trustees of Canolfan Adnoddau Cymunedol Hermon Community Resource Centre Limited ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2021.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Ashmole & Co Manchester House Grosvenor Hill Cardigan Ceredigion SA43 1HY

Date: .............................................

Page 6

Canolfan Adnoddau Cymunedol Hermon Community Resource Centre Limited

Statement of Financial Activities for the Year Ended 31 December 2021

Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
603
Charitable activities
Charitable activities
52,270
Investment income
3
1
Total
52,874
EXPENDITURE ON
Charitable activities
Charitable activities
38,045
NET INCOME
14,829
RECONCILIATION OF FUNDS
Total funds brought forward
112,291
TOTAL FUNDS CARRIED FORWARD
127,120
Restricted
funds
£
-
-
-
-
-
-
776,053
776,053
31.12.21
31.12.20
Total
Total
funds
funds
£
£
603
152
52,270
46,272
1
2
52,874
46,426
38,045
16,748
14,829
29,678
888,344
858,666
903,173
888,344

The notes form part of these financial statements

Page 7

Canolfan Adnoddau Cymunedol Hermon Community Resource Centre Limited

Balance Sheet 31 December 2021

Notes
FIXED ASSETS
Tangible assets
7
CURRENT ASSETS
Stocks
8
Debtors
9
Cash at bank and in hand
CREDITORS
Amounts falling due within one year
10
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
CREDITORS
Amounts falling due after more than one year
11
SHARE CAPITAL
14
NET ASSETS
FUNDS
13
Unrestricted funds
Restricted funds
TOTAL FUNDS
Unrestricted
fund
£
212,097
1,500
2,116
43,070
46,686
(4,189)
42,497
254,594
(74,724)
(52,750)
127,120
Restricted
funds
£
776,053
-
-
-
-
-
-
776,053
-
-
776,053
31.12.21
Total
funds
£
988,150
1,500
2,116
43,070
46,686
(4,189)
42,497
1,030,647
(74,724)
(52,750)
903,173
127,120
776,053
903,173
31.12.20
Total
funds
£
986,320
1,500
844
37,264
39,608
(2,863)
36,745
1,023,065
(81,971)
(52,750)
888,344
112,291
776,053
888,344

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2021.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2021 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

The notes form part of these financial statements

continued...

Page 8

Canolfan Adnoddau Cymunedol Hermon Community Resource Centre Limited

Balance Sheet - continued 31 December 2021

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:

............................................. C Morley - Trustee

............................................. M Richards - Trustee

The notes form part of these financial statements

Page 9

Canolfan Adnoddau Cymunedol Hermon Community Resource Centre Limited

Notes to the Financial Statements for the Year Ended 31 December 2021

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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 (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery - 25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

continued...

Page 10

Canolfan Adnoddau Cymunedol Hermon Community Resource Centre Limited

Notes to the Financial Statements - continued for the Year Ended 31 December 2021

2. DONATIONS AND LEGACIES

2. DONATIONS AND LEGACIES
31.12.21 31.12.20
£ £
Donations 603 152
3. INVESTMENT INCOME
31.12.21 31.12.20
£ £
Deposit account interest 1 2
4. NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
31.12.21 31.12.20
£ £
Depreciation - owned assets 2,366 1,756

5. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2021 nor for the year ended 31 December 2020.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 December 2021 nor for the year ended 31 December 2020.

6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
152
Charitable activities
Charitable activities
46,272
Investment income
2
Total
46,426
EXPENDITURE ON
Charitable activities
Charitable activities
16,748
NET INCOME
29,678
Restricted
funds
£
-
-
-
-
-
-
Total
funds
£
152
46,272
2
46,426
16,748
29,678

continued...

Page 11

Canolfan Adnoddau Cymunedol Hermon Community Resource Centre Limited

Notes to the Financial Statements - continued for the Year Ended 31 December 2021

6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued

Unrestricted
fund
£
RECONCILIATION OF FUNDS
Total funds brought forward
82,613
TOTAL FUNDS CARRIED FORWARD
112,291
7.
TANGIBLE FIXED ASSETS
Improvements
Freehold
Property
to
property
development
property
£
£
£
COST
At 1 January 2021
120,000
853,728
7,325
Additions
-
-
-
At 31 December 2021
120,000
853,728
7,325
DEPRECIATION
At 1 January 2021
-
-
-
Charge for year
-
-
-
At 31 December 2021
-
-
-
NET BOOK VALUE
At 31 December 2021
120,000
853,728
7,325
At 31 December 2020
120,000
853,728
7,325
8.
STOCKS
Stocks
Restricted
Total
funds
funds
£
£
776,053
858,666
776,053
888,344
Plant and
machinery
Totals
£
£
16,551
997,604
4,196
4,196
20,747
1,001,800
11,284
11,284
2,366
2,366
13,650
13,650
7,097
988,150
5,267
986,320
31.12.21
31.12.20
£
£
1,500
1,500

continued...

Page 12

Canolfan Adnoddau Cymunedol Hermon Community Resource Centre Limited

Notes to the Financial Statements - continued for the Year Ended 31 December 2021

9.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade debtors
VAT
10.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
VAT
Accrued expenses
11.
CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
Bank loans (see note 12)
12.
LOANS
An analysis of the maturity of loans is given below:
Amounts falling due between two and five years:
Lloyds bank loan
Members loans
13.
MOVEMENT IN FUNDS
At 1.1.21
£
Unrestricted funds
General fund
112,291
Restricted funds
Property Fund
776,053
TOTAL FUNDS
888,344
31.12.21
£
1,988
128
2,116
31.12.21
£
3,844
-
345
4,189

31.12.21
£
74,724
31.12.21
£
34,724
40,000
74,724
Net
movement
in funds
£
14,829
-
14,829
31.12.20
£
844
-
844
31.12.20
£
2,049
489
325
2,863
31.12.20
£
81,971
31.12.20
£
36,971
45,000
81,971
At
31.12.21
£
127,120
776,053
903,173

continued...

Page 13

Canolfan Adnoddau Cymunedol Hermon Community Resource Centre Limited

Notes to the Financial Statements - continued for the Year Ended 31 December 2021

13. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
TOTAL FUNDS
Comparatives for movement in funds
Unrestricted funds
General fund
Restricted funds
Property Fund
TOTAL FUNDS
Incoming
resources
£
52,874
52,874
At 1.1.20
£
82,613
776,053
858,666
Resources
Movement
expended
in funds
£
£
(38,045)
14,829
(38,045)
14,829
Net
movement
At
in funds
31.12.20
£
£
29,678
112,291
-
776,053
29,678
888,344

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 46,426 (16,748) 29,678
TOTAL FUNDS 46,426 (16,748) 29,678

continued...

Page 14

Canolfan Adnoddau Cymunedol Hermon Community Resource Centre Limited

Notes to the Financial Statements - continued for the Year Ended 31 December 2021

13. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds
General fund
Restricted funds
Property Fund
TOTAL FUNDS
At 1.1.20
£
82,613
776,053
858,666
Net
movement
in funds
£
44,507
-
44,507
At
31.12.21
£
127,120
776,053
903,173

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 99,300 (54,793) 44,507
TOTAL FUNDS 99,300 (54,793) 44,507

14. SHARE CAPITAL

Shares are owned by members of the community in the Company.

15. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 December 2021.

Page 15

Canolfan Adnoddau Cymunedol Hermon Community Resource Centre Limited

Detailed Statement of Financial Activities for the Year Ended 31 December 2021

for the Year Ended 31 December 2021
31.12.21 31.12.20
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Donations 603 152
Investment income
Deposit account interest 1 2
Charitable activities
Office rentals 10,578 8,968
Venue hire 3,460 2,560
Bar sales 2,145 559
Feed in tariff 1,087 2,990
Covid grant (including Men's Shed) 25,500 30,000
PAVS grant - 1,195
Moondance grant 9,500 -
52,270 46,272
Total incoming resources 52,874 46,426
EXPENDITURE
Charitable activities
Rates and water 333 533
Insurance 1,975 2,068
Light and heat 4,154 2,893
Telephone 439 448
Postage and stationery 111 215
Advertising and events 108 120
Sundries 338 -
Bar purchases 3,320 367
Bookkeeping 248 239
Computer expenses 200 27
Caretaker and cleaning 1,268 1,476
Professional fees 1,954 -
Repairs and maintenance 9,458 1,593
Licences & subscriptions 612 365
Men's shed funding 7,000 -
Depreciation of tangible fixed assets 2,366 1,756
Bank charges 232 372
Bank loan interest 1,356 1,696
Local loans interest 2,208 2,250
37,680 16,418

This page does not form part of the statutory financial statements

Page 16

Canolfan Adnoddau Cymunedol Hermon Community Resource Centre Limited

Detailed Statement of Financial Activities for the Year Ended 31 December 2021

31.12.21 31.12.20
£ £
Support costs
Governance costs
Accountancy and legal fees 365 330
Total resources expended 38,045 16,748
Net income 14,829 29,678

This page does not form part of the statutory financial statements

Page 17