REGISTERED NUMBER: 00971251 (ED%J8lld *ttd Wak4) Mlfhael Jones Commllnl Limi¢ed limited b . Guarantee Re rt of the Dir¢eto
nd
ial Ststem for the Ye r Ended 3 tember 2 Kilby Fox StatOry Auditor 4 Pavilion Court 600 Pavdioll Drive Northampton BsInesS Park Northampton NorthamptonshiTe NN4 7SL
Mlchel Jones Communi limited b . Gua Limited ntee C•ntent8 of the FiAncIal Statements for the Year Ended 3 mber 2 Page Company Inform#tlon Report of the DiTe£tors Report of the JDdepeLdeDt Auditors IDrne Stltsment B4ln¢e Sheet F4otu to the Financial Statements Detttued Income and ExpeDditllre Account Communffity Glfts 12
Michael JoReg CommuDI Llmlted imited bi. Guarantee llv Inf r Ended tloll tnber 2 Ye DIREcfoRS: J TyrTell S M O'Grady J M Conway S A Tayler SECRETARY: R Z Wilson REGISTERED OFFICE: l Gold Street Northampton NorthamptoLthire NNI ISA REGISTERED ]YUMBER: (M)971251 (EnglaDd alld Wal¢s) AUDITORS: Ktlby Fox Statutory Auditor 4 Pavilion Court 000 Pavilion Drive Northampton Business Park Northampton Northampton8hire NN4 7SL Page I
Mlehael Jones Commu Llmited iitRited b , Guarantse rl of the Dir for the Year Ended 30 Se r8 tTrber 202S The directors pre8¢n¢ tbeir rep)rt with the financial statements of the company for the year ended 30 September 2025. DIRECTORS The directors ¥knwn below have held otTi¢e duTing the whole of the period from l O¢lob¢T 2024 to the date of this TeporL M J Tyrrell S M O'Grady J M Conway S A Tayler STATEMENT OF DIRECTORS, RESPONSIBILITIES Thc directors are respthjsible foT preparing the Report of the Directors. and the fanCIal statetnents in a¢cordhnce with applicable law and regulations. Company12w requiTes the directors to prepare f]nancial statements for each financial year. Under that Igw the di[tOrs have elttted to prepare the financial statemenig in accordance with United Kingdom Generdlly Accepted Accounting Practi {Unitrd Kingdom Accounting Standards and applicable law). Under compatty law the directors must not appTove the financial %tatements unless they are satisfied that they give a true and faiT view of the stste of affairs of the company and of the sutplus or defi¢it of the company for that period. In preparing these fmancial staiements. the dirrttors are required io.. sele¢t suitable a¢couniing policies and tben apply them consistently. n)ak¢ judgements and 8¢COUllting estimates that are rcamable and prudent. prepare ihe finan¢iai statements on the going Concern basis unl¢&8 it is inappropriate io presume that the ¢ompany will continue in businets. The direet(rfs are responsible for keeping adequate accounting r¢eords that are suffibient to show and explain the cowpany's Iransactions and disclose with reasonable accuracy at any time the fitwkeid positiott of the company alld enabl¢ them lo ensur¢ that the financial statemenis comply with th¢ Co]npanies A¢t 2006. They are also responsible for safeguarding th¢ a5s¢ts of the company and hence for taking rewojthle steps for the preveDUoD and deie¢tion of fraud alld other irr¢gularitie5. STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS So fai as the directors are aware, there is no Televant audit InfOrnli0ll (as defjned by Seclion 418 of tkn Compatjies Act 2006) of which the Compan8 auditor8 aTe unaware, and ¢ach dittctOT has taken all th¢ steps thai he or she ought to have taken as a director in order to make hirnself or herself aw&t of any r¢levartt audit infonnation and to ¢qtablish that the compan5 audilors are aware of that infornjation. AUDrroRS The auditors, Kilby Fox, will be prq)05ed for r¢-apwJinlm¢nl at the forthcomin8 Annual General Meeiiihg. This report has been prepared in accordance with the pn)visions of Part 15 of the Companies Act 2006 relating to sm811 companies. ON BEHALF OF THE BOARD: S M O'Grddy- Dir 17 Mkrch 2026 Pag¢ 2
Re r¢ of tbe Inde endtnt Audltorg to the MembeTS of ichael Jones CommuDlt Llmlteil imited b GuAralltee Oplnlon We hav¢ audited the financial statements of Michael Jones Community Limited (Limited by GuaTantee) {the'company? for the yeaT ended 30 September 2025 which comprise th¢ Irlcome Stst¢men¢ Balance Sheet and Not&4 to the Financial StateJDents, including a summary of $ignifLcani accountin¥ policie5. The fu]ancial reporting fralnework that h&% been applied itl their preparation is applicabl¢ law and Uniled Kingdom A¢¢ounting Stondards, tncluding Fillancial Reporting St8ndaTd 102 'The Financial Reporting Standard applicable in the UK and R¢publi¢ of Ir¢land' (United KÈngdom GenellY Accepted Accounting PrActi¢e). In our Ipinion the financial statements.. give a ttve and fair view of the stste of the co]npanys affairs &$ at 30 Septernber 2025 and of its sutplu8 for the year then ended. have been properly prepared in a¢ctsrdan¢e with United Kingdom Generally Accepted Accounting Practice; and have been prepared in a¢cordan¢¢ with the requirements. of the Companies Act 2006. Basis for Pinio11 We conducted our audit in a¢wrdance with Intentional Sthndards on Auditing (UK) (ISAS {UK)} and applicable law. Our responsibilities under those 8tsndards are fillther deibed in the Auditors. rthponsibilities for the audit of the fancial statements section of our repoTL We are iDd¢p¢ndent of the company in accordance with the ethi¢al requlrements that are relevant to our audit of the f]nan¢ial 8tOtements in the UK, including the FRC'S Ethical StaDdard. and we have fuifilled our other ethical re5ponsibilitieb in a¢¢ordance with these requiTements. We believe that the audit evidence we have obtsined is sufficient and appropriate to provide a bagis for our opini(>n. Collclusions relating ¢• golng toncer In auditing the financial %tatements. we knv¢ concluded that the diTCCtors' use of the going concern basis of a¢wunting An the Preparation of the f]nan¢ial statements" is appropriate. Bwd on the WOTk we have perfonned, we have not identified any material uncertainties reling to events or ¢ondition8 thal, indivtdually or collectively, may cast significwLt doubt on the company's ability to ci)ntinue &$ a going concem for a p¢riod of at least twclve months frgm when the f]owtcial $Éatements are auth()rised for i&w¢. OUT respL)nsibiliti&s and the responsibilities of the directors with respect to going concern are desrribed ID the relevant 8wtiOtsS of this r¢port. Other illformatlon The dire¢tOT5 are responstble for the other inforniation. The other inforniation compriges the inforniation iti the Report of the DiTectOT4 bui does not include the fuwla1 tFtsiements and our Report of the Auditors thereo Our (4)inion on the finan¢ial statements doe5 not cover the other inforniation and, except to the extent otherwise explicitly qiated in ow T¢por4 we do not ¢xprcs5 any forn of as8urance conclusion thereon. In Connection with our audit of the fu121 staternents, ourr&spon4ibility is to read the other infomauon and, itl doing so. consider whether th¢ other inforniation is materia]ly in¢onsistetti with the fmancial statements. or our knowledge obtain¢d ID the audit or othenvise appear5 to be materially misstAted. If we iiknlify such Tnaterial inconsistencies or app8rent jnarial misstatements. w¢ are iequired to deterniine wtkether this gives rise to a maierial misstaternent in the financial sthtem¢nts lhemselv. If, based on the wot we have perfornic(L we conolude ihat ther¢ 15 a materiat missiatement of this other information, we are required w report thai fact. We have nothin& to repK)rl in thi5 regard. Oplni•ns OD oiber matters prewribed by the Companie$ Aet 2006 In our opinion, bagd on the work undertsk¢n in the cour.Y of the audit.. the inforniation given in the Report of the Directors for the finattcial year for whi¢h the f1claI statements are prepared is eonsistent with the firtancial ststements" and tbe Report of the DiTKtors has been prepared in a¢coTdan¢e with applicable legal requiremeol& Page 3
ort of the Inde endent Alldltors to tbe Members of Mlehel JoDes Commvniti. LÉmited mited bTr. Guarantee Matters on whieh we are required to report by ¢xeeptloD In the light of the knowledge and understanding of the con)pany and its environment obtained in the cows¢ gf the audiL we have nol identified material t1$91ateMCnts in the iieport of the DITt9. We have n¢)thing to wort in r¢4K¢t of the following mattets where the Companies A¢t 2006 requires us to report to you if, in our opinion.. adequate coun118 records. have not been kepl or retums adequate for our audi¢ have noi been received from brJmch¢s not visid by w. or the finan¢ial $tements are not in agreement with the accounting recordg and returns" or certain dIlOsureS of dir¢¢lors' remuneJation specified by law are not made. or we hav¢ not re¢eAved all the inforniation and explanations we requtre for our audii; or the directors We not entitled to prepare the financial statements in accordance with the sjnall companies re8ime and take advBntage of the small companies. exemption from th¢ requirement to prepaTe a Strdt¢gi¢ Report or irt preparing the Report of the DirectOTS. Responsibilldes of direct• As explained more fiilly in the Statement of Directors, ResponsI111t1eS set out on page two, the direc¢or4 8re rwonsil>le for the preparation of the financial statements attd for being satisfied that they give a trne and fair vtew, and for such internal control as the director5 deterniine n¢¢¢ssary to eDable the prepaTrtion of flnancial ststements that are free frorn material m1tateMenL whether due to fraud OT error. In prepariDg the financial Ststsment& th¢ directors are responsible for a8se&sing the ¢ornpanys ability to continu¢ as a going Concern. disclosing. as applicable, Matters related to going concern )d using the going ¢oncern basis of accow]ling unless the ditOrS either intend to liquidate the company or to ceas¢ operations, or bave no realistic alternative but ts do so. Pag¢ 4
Re ort of the Inde endent Alldltors to the Members of Mlchael Jone$ Communl . Limlted Limited b Cu*Tantee Auditon. responsibilities for the audit ofthe Ilnanci#l statements Our objectives ar¢ to obtain reasonable assurance about whether th¢ fthancial statements as a whole are free from njaterial mJ&$latement, whether due to frdud or error, and to issu¢ a Rq)orl of the Audito that includes our opinion. R¢asonable assurance is a high level of Èssurance, but is not a guarantee thal an audit conducted in atCOTdance with ISAS {UK) will always ddect a mat¢rial mAsslatem¢nt when it exists. MisstatemenLS can ari8e from fraud or ern)r and are considered material if, individually or in the aggre¥a, they could reasonably be ¢xpeeted to int]uence the economic decisiims of users taken on the basis of these fmancial statements. The exient to which ourproc4yjus a e2pable of detecting irregularities, including fraud is detatled below.. l(lentifying and assessing wtential risks rnlated to irregularities. In identifylng and asse&qing risk8 of Jnaterial rnisstatement in respe¢t of i¢gUlaritie4 including fraud and Don- npliance with IAw8 alld regulalion& we considered tbe following: Audii reEyonse to risks identified - the nalur¢ of the industy #nd sector, Control environment and business perfoTtnance iD¢ludit)g the design of the Compa5 r¢muner&ti¢)n p)lici¢s, key driveTr for dirtttors, r¢muneraiion, levels and p¢rforn)ance targ¢ts' - results of our enquiries of management about their own identification and a&qessment of the risks of irr¢gularities' any tnatters. we id¢ntifid having obtained and Teviewed the COtnpanS documentation of th¢ir policies and PT(Kedur¢s relaiing to- identifying, evaluating and complying with la and regulations and whether they wwt aware of ally ittstan¢tt of noncornpliance. - d¢tecting and responding to the tisks of frdud a]Kl whether they have knowledge of any actual, suspected or aueged fraud,. - internal controls established to Miliga risks of fraud or non-wmpliance with laws and regulations" the rjratters diKussed among the audit engagement team and involYAng relevant iDternal specialists, including tax specialists regarding how and where fraud might occur iti the financial statements al any potential indicators of fraud. As a Irsult of these procedwes. we considered the oppotluniti¢s and incentiv¢s that may exist within the orgattisatio for fraud and identified the great¢st potenlial for fraud in relation to revenue recogniiion. In common with all audits under ISA5 IUK}, we are also required to perform Splf1¢ prowlures to respond to the risk of martagement ov¢rTide. We also obtained an understanding of the legal and regulatory frameworks that the Company operates in, focusing on provisions of those laws and regulations that had a direct effect on the detern)ination of material amounts. and disclosures in the financial statements. The key laws and regulation$ we cortsidered in this context included the UK Companies Aet and Ial tax l¢gislation. Audil respottse to risks i(kntified As a resllli of perforniing the above. w¢ idcntified revenue cOgnitIon as a key audit matter related to the potential risk of fTaud. OurpriKedures lo respond risks identified included the following". reeWillg th¢ fInla1 slatement dis¢losurcs and testing to supporting do¢uTnentauon to assess cojnpliancc with provisions of relevant laws aNI r¢gulations described as having a direct effect on the financial tstatemenis. - enquiring of management concerning actual and wtential litig#tion and claims" - perfonning analytical procedures to identify any unusual or unexp¢c¢ed relationshipB that may indicate risks of material misstatement due to fraud. - reading Minutes of meetings of those chwged with governanc¢ Pg4g¢ 5
Re rt of the IDde endent Auditor8 trfj the M¢Jllb¢rs of Michael Jones Communl . Limile Llmlted b Gu•rantee - obtained an understanding of provisions and h¢ld discu&sions with managem¢Dt to understand the basis of reeognition or nofvrwognition of tax provisions,. and - in addregsing the risk of fraud through management overrid¢ of controls. t¢sting the appmpriateness of journal entri¢$ and other adjustments. assessing whether the judgements made itt making accounting estimates are indicative of a potential bias. and evaluating the business ratiotmle of any significant trw]5actions thai are unusual or ourside th¢ nomial cowse of business. We also conununicated relevant identified laws and regulations and potential fraud risk$ to all engagement team member$ in¢luding internal sp¢¢ialisw and remained al¢rt to any indications of fraud or wncompliancc with laws and regulations throu¥hout the audit. A fiu1her description of our responsibilities for the audit of the finap¢ial siatements is 14xated on the Finala1 Reporting Council's wd)sit¢ at www.fr¢.org.uklauditorsresponsibAlities. Thi8 description for& part of our Reporl of the Auditors. Use of 0r report Tbis report is made 501ely tr) the WmpanS members, Ès a body. in accordan with Chapter 3 of Part 16 of the Compani¢s Aci 2[6. Our audit work has been undertaken so that we state to the compan$ eMberS those matters we are required tt> stats to them in a Report of the Auditors and for no other pu]pDse. To the fullest extent pemiitted by law, do not accept or a&sume responsibility to anyone other than the compally and the companys memb¢rg as a body, for our audit worK for this report, or for the opinions we hav¢ fornied. Frances Tebbutt ACA FCCA MAAT (Senior Statutory Auditor) for and on behalf of Kilby Fox Stathtory Auditor 4 Pavilion Cowt 600 Pavilion Driv¢ Northampton Busine&s Park Northampton NorthamptODshire NN4 7SL Dale.. i.&.l.a.s.J.I016... Pag¢ 6
Michael Jones Communln. Llmited imited b , Guarantee ome Ststement f r the Year Ended 30 Se er 2023 2025 2024 TURNOVER Admilli8trativ¢ expei]ses 42,500 {42,500) (30.665) Oth¢r opErdting income 268 OPEIL4TING DEFICIT {42,5(M)) (30,397) ]n¢ome from fixed 8sset inveBlm¢nts SURPLUS BEFORE TAXATION 3.955 10.603 Tax on surpl SURPLUS FOR THE FII¥ANCIAL YEAR The notes fi*m part of tbese fmancial ststements Page 7
Michael Jone$ Communit Llmlted e Istered llUJDber: 110971251 Limlted b , Gll8rantee Ba1Ce Sheet 3OSe lember 2025 2025 2024 Notes FIXED ASSETS Inv¢strnents 7,000 7.000 CURREIYT ASSETS Debtors Cash at bank 45,000 41,000 13,452 NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES 65,407 RESERVFS lllcon)e and expenditUTe aOUnt The financial Slatements have b¢en PTepaTed in arcordance with the provisio applicable to coJw>anies subject to the small ¢ompani¢s re8ime. The fmanctal staternents were approved by the Board of Dir¢ctm and authorised for issue on 17 March 2026 and were sign¢d on its khalf by.. Director S M O'Grady- Th"re S A Tayler- Director Thc notes forni part of these finan¢ial staiem¢nts Page 8
Mlehael Jones Commwil Llmlted imlted b . GuJT#ntee Notes to the Flnu¢ial Sttements for the Year Ended 30 Se tember 20LS STATUTORY INFORMATION Michael Jones Community Limited is a private company, limited by guarantee, registeT¢d ill England and Wales. The company'& Tegistered number and registered office addre85 Cart be found on the Company Inforniation page. ACCOUNTINC POLICIES B&s1s of preparing tbe IlnAncial statements These fmancial stst¢menis have been prepared sn accordan¢¢ with Fin8ncial Reportin¥ Standard 102 "The Financial ReEwting Standard applicable in the UK and Republi¢ of Ireland" including th¢ provisions of Section IA "Small Entities" and the Companies Act 2006. The financi81 staiernents have been prepared under the histori¢al cost conv¢ntiOn. TAXatlom Taxation for th¢ year Comprises current and deferred tax. Tax is recognised in the Inwme Statement, excepl to th¢ ¢x*nt that it relates to it¢ms recognised in other compT¢hensive incorn¢ or directly in equlty. cUent or defed tsxation 2&8ets and liabilities n¢A diseounted. Current lax is recognised at the amount of payable using the tsx ratrs and laws tbat have been enacted or subs'tantiv¢ly enacted by the balance sheet date. Deferred tax Defwred tax is recognised in respect of all timing differences that h4ve originated but not reversed at the balance sheet date. Timing differences arise from the in¢lusion of ioe and expeDses An tax osse&sments in periods different from those in which they are rognIsed in financial State1nen D¢f¢rred tsx is measured u%ing tsx rntes and laws that haye been enaded or substantiv¢ly enacted by the year end and that are expected to atoly to the rever.al of the timing differen¢e. Unrelieved thx 10&8es and other deferred are recogoisa only to the extent that it is probable that they will be recovered Against the reversal of deferr¢a tax liabiliti¢5 or other future taxable profits. EMPLOYEES AI¥D DIRECTORS The averdge number of employees during the year was NIL (2024- NIL). FIXED ASSET INVESTMENTS Other inves¢m¢nt COST At l (ktober 2024 and 30 seprnber 2025 44.610 PROVISIONS At l O¢tober 2024 nd 30 Septemter 2025 37.610 NET BOOK VALUE At 30 September 2025 AI 30 Septernber 2024 7.0 Page 9
Mi¢baeJ JoDe5 Communlt . Limlted Llmited b . Guarantee Notes to the Flnancial Statemertts- eontinued for the Year Ended 30 Se temb¢r 2025 DEBTORS: AMOUNTS FALLING DUE WIThIN ONE YEAR 2025 2024 Otber debtors RELATED PARTY DISCLOSURFS S O'Grady, M Tyrrell, S Tayl¢r alld J Conway are directors of Michacl j¢$ Communtty Limited and #Iso directors of Michael jeS Co-op¢rdtive Limited. Included within debtors.. amounts falling within one ycar 1$ £45,000 (2024 .. £41,000) owed from Michael Jones Co¢Tative Limited. During the year £45.0 (2024 . £41,IK)O) of dtsnations have been paid to Michael Jones Community Limited from Michael Jimes Cowoperdtive Limited. Page 10
Mlch*el Jones . Lijttited Limlted bF Guxrhntee tAiled In¢ome And Ex r the Year E 11 Se dlture AccouD t¢ber 2025 2025 2024 Other Ineome Sundry receipts Donations recetved 268 46,455 46,455 41.268 Kxptndfiture Donations- chariti¢$ NET SURPLUS This page does n(rt fonn part of the statutory fmoncial siat¢ments Pagell
Mlchael Jolle5 Communi Limite41 Umlted b%, Guar#lltee Glfts for tbe Year Ended 30 S¢ tember 2025 Communi ABfNGTON VALE PARK OITfDOOR GYM ALL SAINTS CHOJR ALZHEIMER'S SOCIETY BANBURYVE DAY BIG GIVE BIL41N TUMOUR RESEARCH BREAST CANCER BOURTON'S BELL TOWER & CHURCH UP KEEP CHARITY FASHION SHOW tN AID OF SPECTRUM NORTHAMpfoN CIRCUS STAR CROGS CHAIUTY GOLF DAY SPONSORSHIP cYKrHIA SPENCER HOSPICE CYNTHIA SPENCER- BIG BAND BASH CYNTHIA SPENCER HOSPICE- SEAMUS O'DWYER ANNUAL RLrN DODDRIDGE CENTRE LTD DOWN SYNDROME GROUP NpfoN CHARrrY BALL FAR coFfoN SCOUT GROUP SPRING FAYRE FRIENDS OF BRI[EwATER PRIMARY SCHOOL FRIENDS OF FLORE SCHOOL FRIENDS OF OVERSTONE PRIMARY SCHOOL GOLF DAY tN AID OFANDY COLE FUND GOLF DAY IN AID OF THE IMPEIUAL HEALTH CHARITY GROOVE ON THE GREEN- WALGRAVE HACKLEfoN SCHOOLASSOCIATION JUST GIVING PAGE-ALEXA HOLLAND KILSBY BROWNIES KtNGSLEY PRLMARY SCHOOL SUMMER FETE KINGSTHORPE BOWLING CLUB CHABJTY EL4FFLE FOR MACMILLAN LADY CAPITAINS CHAIUTY GOLF DAY LUPUS UK MAYORS FifND FOR THE HOUSEBOUND MAYORS CHARrrY GALA BALL IN AID OF THE LEWIS FOUNDATION MOTOR NEURONE DISEASE ASSOCIATION NCAAC GYMNASTICS NDAS NHS POWER CHOIR AID OF LOCALCOMMUNITY CHAIUTIES NORTHAMvfoN BACH CHOIR NORTHAMpfoN CHILDRENS TRUST NORTHAMvfoN HIGH SCHOOL NORTHAMPTON HALF MAEL4THON BANNERS IEP UK GROUP) NORTHAMPTON HOCKEY CLUB I,o(x) 57 1,793 750 2 50 150 i.o(KJ 150 165 46 235 150 50 125 1,750 130 2.000 119 250 50 70 90 150 100 250 250 400 85 235 120 250 100 85 198 400 This page does not form part of the sthtutory fjnaneial statem¢Dts Page 12
Ml¢hAel Jones COMMnItV Limlted I.imited b . GuArantee Communl Glft8 for the Year Ended 30 Se tember 2025 NORTHAMPTON GENERAL HOSPITALRAFFLE IN AID OF COMPTON WARD NORTHAMPTON GENERAL HOSPITALRAFFLE tN AID OF COLLINGTREE WARD NORTHAMPTON SAINTS FOUNDATION NORTHAMPTONSHIRE CARERS NORTHAh(PTONSHIRE & WARWICKSFIIREAJR AMBULANCE NSB SCHOOL TRUST (NETBALL DRESSES) PAPURUS PITSFORD PRIMARY SCHOOL PROSTATE CANCER UK (JUST GIVING) OLD NORTHAMPTONIANS RFC RANDOM ACTS OF KINDNESS WtNNER- NYfoN SAINTS FOUNDATION ROKART 2025 SPONSORSHIP ROTARY CLUB INDIAN DfNNER FOR LOCAL CHARITIES ROTARY CLUB NORTHAMvfoN BECKET ANNUAL CHAIUTIES GOLF DAY RYAN QC HOMES IN AID OF CYNTHIA SPENCER HOSPICE SERVICE SIX- CHILDRENS MENTALHEALTH CHARITY SOUFHFIELDS HOUSE CHRISTMAS RAFFLE STARR tN THE COMMUNITY- CIRCUS TICKETS STROKE ASSOCIATION TEE OFF FOR AT GOLF DAY THEAMAZING NORTHAMpfoN RUN CIC THE FARMtNG COMMUNrtY NETWORK THE LEWIS FOLfNDATION GALA BALL FOR CHARITY THE LEWIS FOUNDATJON THE LOWDOWN TOP HAT THEATRE SCHOOL WEST NFfoN COUNCIL CHAIRMANS CHAIUTIES WORXBRIDGE 95 65 2.910 250 99 500 159 81 150 75 250 1.000 50 350 loo 80 135 950 150 275 1.000 100 500 3,000 5.000 500 140 10,o(x) 4151)0 This page does not form part of the stsbjtory fmancial stalements Page 13