Charity Registration Number". 302645 Huntingdon Commemoration Hall Unaudited Annual Report and Financial Ststements For the Year Ended 31 March 2024
HUNTINGDON COMMEMORATION HALL Contents Page Charity Reference and Adminislraliv8 Information Tru$iees' and Chair's Report Independent Examiner's Report Statement ol Finanaal Activities Balan Sheet Notes to the accounts 10-15
HUNTtNGDON CQhlMEhlORATION HALL REFERENCE AND ADMINISTRATIVE INFOAMATION FOR ThE YEAR ENDED 31 Mf4RCH 2024 Thèeharilynarne The18901 narnè frflhe chariiylg tingdOn CommomornbOD14311. The charivs aroas opfjratlan and UK tha¢itable reglsirallon Tho charity is regi51ered In EngL & Wslèswilh ihe ChalilycofflrnijsK far EryLind & WalF¥ I¢CEWI charitynuMr 302645. Legal stNtctur¢ of th? charfly The Govemlng DDrum8niaf Ihè chariiyis TrusIOed qsiaL4tshhg thecorily. The Gthaining Oocumenl 1$ dated IO NDrnber 1947. Th¥ Truste95 ar9 all itsdivKlua&. ThD ptItIVal opoiatlng addrc55 of thv churityb¥'. 39 Hi9b SIFfel. Hunlin9don. PE29 JAQ vdwiv. The Tru¥le•$ in olfico tho dat• tha tsPQrtwas approv¢d yr&.. PSwefngylChal O WbKehpad Awèlsh Siatnmlèr G Makey P Wi81 E Carpent E DBIY T Agkew R Crisp M FeTr lappolrtsdfj J& 202fj1 G Aunt {appoted 8 Jwe 20Z41 The folItyng p•tsanS served as Tru5ts0¥ during the sarended 31 March 2024.. Name Apptsnled P Swsenfiy 2018 Dwhilg1 2005 A Welsh 2014 A IdcAdam Ire51gn84 fj Jw9 20241 2018 S McAd8m IreElgDgd 6 20241 2015 s siammiÈr 2018 G Makè¥ 2016 2019 2019 2021 2022 2023 E Catp8ni•r EDaty T Askew r(Crisp Thg poY49rofppokntiro newor 8ddil&onal vest¥ wllhtho exeiw¥J TruStS Ilymu51 b? rtmiled ayr9501vlion ofthe ¢tynmlli•è. Barckys Bard¢ pk Hunbrydtsn PE?.9 3AE Independent ExÈmifter Brun•l Hwsg 1 Artèrs Court Huniir&don PE29 SXG Page 1
HLINTINGOON COPIMEMORATION HALL TRU5TEES' AND EHAR'SANNUAL REPORT FOR THE YEARENDED 31 PIARCtrI 2024 The Truslees. preseni Ihelr repDrt and Ihe financiz4 51¥temÈnts for ihe year Ended 31 March 2024. RcloreDce and lntraliV8 informalion $ei on pgge 1 lortns p3rt01 ih4$ rèport. The fvn¢ial srai¢meni$ Th¥Ye be¢n prepared in accordance the accounliry poli8$ sei out in the Dnle5 lo Ihe fiianu31 slaiemenL4. ilic Chle5 Act 2011. Sialern8ni ol Recommended PradiGg applicablfj lo chanbes pr9paring thèir accounls in accordance wlh the Financial REPOrting Standard applicable h Ine UK Ithe"Chariiie$ SORP"? and cornpty tharity's Goveining Documenl Obl•ctiv8s and •Ètivitio$ of tb charfty The Hunliwdon C¢mmÈmtyraiion Hall chariV5 xtivibe$ are b¥sed on the obiects ol the charfty s13Led in ihe original Trust Deed dated 1947 and seent Merrorgndum of Arnendrnenl, namety ID provvje and promoie forlhe bgnefilof the inhatrAlants of Hunlinwjon land particvlaty for Ihose of les$ fin$noJ rn&onslfaciliiiesfoT orwelfare. Thg Fkll c(x)linu&d ID bF lel io la¢al commwily gfOUP5 and Ihe Trustses have pad due fegard 10 QUk#ance issued by the Chariiy Comrnis51on In deoding wh81 actlvilies Lwrity should uTrS¢ithke The pprfomianco of thp charfly durtn9 Ihe yr 1$ t#oscribed ifi the follDwing Chalffs report. Our thi yaarl As Tru5leeswe still rer lo years in term8 ol tsurrtrlaunch meaning Inat WÈ have juslcornFlel8d thè thlrd year in Ih utrpnl ¢ycltr This fflakes il er far u$ a5 3 bosrd lo track Duf 5ucc858 and growth vitth wmpsraiive financial ieport5 and aL11)it iiumbers. SD I)aViiig suNived Ihe'lerTible two¥, we ¥re mo81 dolinilely ID our'lhunderous threes. erai Year The has seen our charitygrowBbov8 QUT eXPÈCtslions, finanual1ydelirMg Over8 a)ve our lorecasts snd budg8ls ich although on papÈr8ppear5 10 be a gleal SUGcess, also brings IIS O¥m problems. Tickpl saks affj up ¥c¢ouni kn a [ge p10 of the linanc431 income sp9n in the acuniS. bear In mnd Ihai lor the lorI10f these Shov ¥¢ On ¥th3l 15 ielerreo to a5 8 Ilthel split. me3nin9 Ihai ttive Ibe Iw.offle bul 1hÈn IiablÈ to pay Ihe anisl or perfOnr their percenlase Df the sales. Y6 Is Often ¢.7Q% of the total box office. Meaniw Iliai our accoun15 3Sthough showing 3 llgh IDcorne, don'l proptsnionaKy 5howès 8 top Iing the rolevanl expendI1re We are Ihpn 2lsD liabl& fv Ihe VAT on Ifse lickots yknh I18s a real impaci OD ourVAT relums e8¢h quarter The good 1$ Ilat tlcketsB125 nsiDg we arB a 31 9rDh ITr our audi?nrn$. ¥1 $S an¢ less shows needin9 10 bc cancellell for'loivtiG%el sale5. mDre Jue 10 around the pprfuFner5 availabdity Dr ihe shaw Itself beiomi One of Ihe biggest sucee&s stories thi3 year has lo be the reium of Iha annu81 PanlomitDB ID Thp Hall. olwich l Lalk aboui later Along the Panlo ¥ve've grow our evenis programme beyond anwhing wtr've seen before, alld fDf the firsi ilme {Ihal I can recll we have been in a Posilion lo pr(UCe a quarferEy btsoklet ollorthcoming evenls A milestone mofflenl 10 5eE everyone's hard booklEI. highrighrn9 jus1 howmuch we Inve51 in our lown and ils co[runity The irnpacl ive hav8 on Hun11ngdon 51111 remans ligh. we have seen 3 small deGline ID r abilily lo prDvide'fiee' events such a5 3rt das5es ¥DO woFk5hops thalyiere tset up under Ihe'At15 Alv2, banner. We hope 10 re4niroduce much ollhese in Ihe GotDIDg monihstyears. Our rrssIOn rem3kn1ng IhÈ trus ¢fevery1ngwe strive tu athieve.. 'TopTgvlde a weleominu Sp toenrich and support the local Gommunlly, brtnging poople togelBr thro¥9h 8rt5, events and entertalnrnent.. These evsnls are key Io Our fulur& SUC55 anLI the 8ccvss to fur1n9 that despeiately need to Sulvive. aidiw us lo ¢oDlinual develop Our charity and building. Ensuring lh• thgrity and The Hall Is accessible lo Everyone has always been a drjverbruA 8$ Truee$ Wakln9 th9 Hall fewl wglcoming, w•ryn. salo and inclu51ve to all users,. Pag2
HUNTINGDON COMMEMORAnON HALL TRL¢STEES'AND cHR's MF4UAL AEPORT FOR THE YEAR ENDED 31 MA51CH 2Q24- wntlVVEd This yearwe have seeft, followirvJ a Eenglhy carnpaion, CCTV fin81ty Instslkd ID Liietsrywalk. The area has often been noted for 115 murky armj forebodlng appearance arNI has corlanlty been btDughl up by wsitors and volunteors alik8, $0 I'm very happy lo see the in8tallalion. sucSs also brfngs challenges. particuL4ty when we operate svith a 18fge percentagèof voluntsry based rol&s wllhin the charity. Growth ITr the Arts Café and fc>r Evenl8 3 grèater reliance on the 9oodwll of ourteams lo step in to 5UPPOrt the running of the building th81 on occ8sion can be 12 hour5+ a day. Additionally. the'badl of house, rDles that we all run as volunteers means that the lime dedlcated to Ihern has increased. I'm incodibly gr&teful for thos8 who do support us, when I say we couldn't dts Ihis withoutyou I mean il, we really couldn't. It makes me so proud when I speak ab)ui ourGharity and the in¢dible volunteer 9roup we have I feel like I will be Sng line for the nexL 100 years, how¢r0r Art5 Café ¢ontinue8 lo grow and be discovered by new faces. Tnany ofwhoffl have neversiepped foot Ill5e thi8 182-yearId bU[ing] The plasant surprise Ihaiwe see will nevernot be heartW8Tming. The foorfall continues to grow. and we are now boking ai ways lo push Ihat further. Thi$ year has seen us move the c8fé to open trn Sijndays. a big step forward and one th81 h85 thankfully p81d off. vle can now regulartywelcome w5itorsto the hall and Ihe café a ful 7 days a week land now including Bank Holidays) an important slep Ihal puts us in line with Oiher hospitality retsilets in the town and marks our inienbon to grow beyond a rrere thariiy run caf£ space inio a fully-fledged venue offenng 8orne of Ihe lservIce and refreshrnents in Hunlifjgdon (Our Goffee 15 often MpliMented gs akÈady b8ing the best there isl). The Tru51ees wish ID extend their thanks lo ourArts Café Manager. Jenny. and her te8m that has grown to fourpaid employees Ihis yeaW. Employee5 underpin ourwhole café operation supported by ourvery generous volunteÈts whogive their time daily lo ensure th& arts café operatnS remain5 as prole55ional as ever. We 88 TnJ51eeswould like io thank each of our dedicated arfs café volunteers. I'¢J like to add thai they have all been supportive in the transitions we havp made throughout thE year a5 we gmw. Il's not alayS easy. bul it is alw8ys ng8dedl Truslee5 hope that the thanges brought an through the succp.55ful funding of the kitchen r8fitwill continue to supportthe charity and see mo(e an(1 rnore P80pI? enjoy what we 8radY know lo be our amazin9 café. The Arts Café rern8ins one ofiho pl[L9 of our business pl2n. 8 perfectW8y for u5 lo marketthe Hall, it8 space and our events lo the visitDts With a18roe proportion of ils demographic in the elderly age bracket we find more and more th this a8 h85 beccrne their haven, Iheir9el a4Yay fromlife and a space where they can Inleractwilh OUTslaff and voNJnteers, perhaps read book5. It is a150 fast becoming Ils own'event space, through our now regular sel of comnTunily groups such as knit and Datter, French re8ding group and poelryaftemoons. This speaks diTetAly 10 ourvalue8 and pnvldes vs wth d4ta 4nd feaback lo feed funding 8ppli¢abons Ihatwill conllnue 10 5uppori ourcofflmunity Ihrcugh the arts. Events a alnmont 'Encourage a diverse range oln¢)utishin9 attdupllftlng event$• pérfornances andprndu¢tlons' As I've sakl. Ihks year has seen the numbprof shows, evenb and hire5 glow in si9nificanl number5, with anolherhuge pos11 in Ihatwe are seeing audience numbers grow on a shOW-by-shDw basis. This Is no doubl down to the sheer awareness we now have within the local area forour shows and events More WDrt< is needed he butthis year ha$ seen sOe incredible attendance numbe for some events. We've naw built a very stable set of repEal bookings from gp8 like The PanialDons. Lamphouse The81, Solve Along a Mur48r She Wrote and Wrestling 811 ofwhDm are 5eang their1loW1ngS grow. Ourinaugural'Yhe8lre SÉason' launched in Sepvoct 2023 and saw ftsur unique dramatic or theatrical natured iouring plays grouped together underone b8nner. Dramatic art performgnces have seeri slower growth in atsdknce numbers and is slill soffelhing that we will tUGUS going fowards. Sandra Birnie did a gr2aljob in ru11ng the conlenl and w? canlinue lo our undersiancng of Ivhal warks, and what our 8udiences want In Huntingdon. remernber. we are 51111 very much in our new infancy years. Also. of le thi5 year Is that Hunlingdon Drama Club are celebratin9 Iheir801h 8nnivet5ary, an oulslanding achievement fora local amateur club who will run three shows throughout 2024 stsrting wiih'Family Album, in spring. Hyf continue their retum resenCY and have seen growth in Iheirrnember8h1p. a hugE ieslarnefit to them and their gUp. ElainE 88kaT has 5etilerS inio her rDle 88 Events Managerand has been a huge assetand supported the grtswih in our events. Poge3
HUNTINGOON CORryIryEMORATION HALL TRUSTEES. AND CHAIR'S ANNUAL REPORT FOR THE YEAR ENDED 21 MARCH 2D24- continued Arts E¥onls and Enlortainmynl conllillted We camgl menPh)r 2023viithoLi glessinq.,hC HUCE sucr.g_44 r.f HE5TlIl ProducirLbns'CindeiL-n AFn(l Tr9diiDa[ Paniomim.e' Hs h8s a very TriiSIOI'i rtTr Pantominies. 111951 noiab1y With Panto'89 One olThe Inng rtn arnBTeurdr&IIG ptsdLrminq p5h0 s'.arts Jn. w Jtruipfise. 1989 and nLthed bTr141 iheir.'nal In ?.012 H@artleii Pro4uL be9an FrodLClitsl In earfy 2021 >irilin9 Ihept OYM scTrpl set.'In9 audili¢ns T¢1 JunjulyWI. rehe?r¥8L% 51ading in Sopiember The eniirp caBI ard Cre made uo ol local vJvnieer$ vtho iheir IIMÈ Ireely 10 ensure ihc prcduciioTr ias.'oaa'i tsy time. Sellin9 over 1,600 lickels 115 10-5how ruTrlhe 5howw83 warThly rocgived by èweryong v1 I.: Iike'.o bnns par1&r Trate 10 15 phal th9 L1.11& setVES as an Wirytevel PEcple. many olbvnom have never sei foot i? g theatre ar.¢'J rgtm seeing Ihe pantom1e ivS fheir fJf5t laste af'lr¢?' Iheawe. OJr3YtI'D'lrEspir£ Crg3liv1ly' ha5 nèver'ell more yEvalenl Ihan herp. Ahugp number o.. fTnn'. ?1 h¢u&e volunteers suppw.>l ilh Ih8'Snack biouglii In a Ss2eable amouni of inc0e liotn drinks and reke5hmenLS. Al olwhich aidstne charrty I[the oditherTr.on1hs ol Jan- MaTh year. H&artlell ère trnI[4 In 2024 wilh anolhcrnew shDW. one Ihal we are wll bling my ma9K ané delqm ioaudier£e% In tingdOn. We'Te v&ry crty Lo have Ihrep MaUr ltteaire qroups Yerour ioof. a re81 IEsl8rner.iio the bU11n9 and Its appeal Dn the High Slreet s everwe ar& beyJnd 9rdfvI lur 511 Qui vUn1eel$, the hiEtDry41plie hall is filled Wilb PÈ0p wbo have Yoiunieered Ihey bme 5UPPllrt and grtyy Ihe hall ov8.. tho years W.81r',ttY af6 gervlY9 collees In the Art5 CAf. %vine ai Evenv4 w woikiny behina ipe $tone&'.o ènsure5 th3t Lye charity L'Drtiiiue5 IoTwsrCS We COiJld p.al th15 wilhoutyou, and we wouldn't wanl lo. QiJr vdurt4CErs have bÈcomeour ambass2d(xS. tsbfspokes pecple Torthe ¢ia'ily8nd ¥vhai i 51ands lor aciing J4'y as operabDnal bodies. bul Ineir .¥¢P¥ement 18 a.SD wha.. really makes Fldl feel Y¢elcompng, Vvain. $a'o apid InBIusivÈ rye 3ie. 55 pv8'. 1rbdcb1J 10 1h.em IDI Iheyr 9trnev0511y ar.d we thank 81 tor your COnlinJ& Sknprt. We under513nd that r.IrcumsiaTrcÈs tb30ge Ihal no& everyore can rerna'n lung lern. htrNevr e¥Gh ol you Ère Ju?1 as Impjrtani as Ihe nexi. wè fflove intOiFLS y1 w'lh pl2n$ Icr,, her rècruit1£rnI d'.IVeS a5 YJe ¢11ue grow develop'volunieer Foles. Ihi?ugrtoul eiiLire building lilC&.[3br Oiher DtrÈraiiThr.al iasks diow lwaY Suc4 a5 Iijhl aryd souno. mainten¥n¢e 8nd rtaiketing. Asvlle [under0d$ roll 11 to 3 The year our I¢cuS. as ay. 15 OD ÉOSuling lai we dOhat do bé&1. ai Ihe bpst Ip.11 v.,¢ Since Ine ye¥ eFia Nvere SuGce551J QJI txc LO Ibe'PiiOrit$. CambriLg- Coupw GDunal whts 3waroed he th3frly r40 oori itstttfil our very Dljl of dale kitcTr 3rB3 and io irtsiall the l)r.g ovcrdJE 4jrCdlLlOng Ihe main tt851 oUrlthn re1urblshe and insLiFlaN ol ol Flaw'e BdkÈf sieve B3ker. Llrdijes. Scolli8 Fagg and DDminK Wh41ehead Ihe lchen lUrbl5hfflenI alltvws US ra dramalically ImglOVO b¢iii rang? of Food and dIlry rlrys aigts 10 generate kyeater profil msrgin3 of Ilie thariiy by briDgin9 mts of ourfoott produc0 Inhouse Th&le atso a numbèrO'I durvdthiiegr5 sleppÈd in YjPrrt Ihe i¢fil i[dud9 Jthn fvledcalland Waughtho swported dunna ie ek Wilh Ihe gro% in 01 audigncc figLres and caFè Visir5 arè ncrN Èt,lIng irio a much deeppr undsrslarOing rAJt¢harilyènd we connectwilh. This data aiitt¥iuS to make inlorrne4 dgisions On tsurlthJre fJnding applicatiork4 and COnallY èlion our fo¢vs On QurchaDiab QulC?nes. Fnstsring ¥bSlain3ble decisions are continualy niade About our nexi 5RD5 15 k lo our 3uccess. One t.Ingwe drn't quite m3na9e Ihisyearwas a revlew ol cw ercrgy se In term& of mAkiDg It oreener this IS a PlICrfIty lor the we aiÈ hopelul Ihal wewill See siwne irnry¢JVernPt In Ihe Coming year. I'm dlsokeen lo re¥n le our'AnS Alivp. lpga¥ pre¢1'Dri1i charily ExploTi ser group3 Du151de of our currefil cnes. IhE ha11 eccessible •voA?blF to Iiorts and more ?f EDM.nIlY iaii ever b&lorÈ,'.hin9S lik• ¥nuring Ihe paniomrnc is acc'blE lo vuln¢rablE and disadvania9ed ch51di8rb hugèly hmptsrta b r I'w rin45h I do every yéar, by k*aring 3rd re.lni1ry us ¥1 olone ol Lwr key Vae5 hig1111flj aThd Nthywe dowhat we. ¢0. 'Presorvin9 th• Hall irs beri¢ fortho benelii of thelocal cwnmunity. enSLthng Iris run professionally Andsustainabjy,. Aheartf1 Tliank You 10 you all lor Ine charity thisyedr. here's io anolhty yearol Induslm. and succes$. Pa9e4
HUNTINGDON COMMEMORATION HALL TRU5YEES' AND cHR,$ ANNUAL REPORT FOR THE YEAR EhfED 31 MARCH 2024. contlnu8d Trustee5- policie5 adopted forthe Induction and training of Twstees Tralning of the trustees, is undertaken on an Infomial basis. Each newtruslee upon hi8 or her appoinlmenl wil be given a copy of the Tmst Deed and any amendrnenls lo It. as well 8S 8 copy of the charills latest repori. financa 9overnance document and statnent of acGDunts. All tru51ees tre kept inforrned at me81ings of their dutie$ arKI obligations und8r ihe 18w in addi1n 10 thÈir prOr conduct. Financial ReviEW al Prtnclpal undSng A5 shown in It)e Financial Slalements. our financwl posthon has imprDved this year. The charliy'$ income 18 mgde up of income generated from the Art5 Café. ¢vents, ttjmmerual and communlty room and hall hires, donetion5 and grart See notes 2 and 3 lo the accounts Ay al 31 March ?24 the charity h8d £38,7eo12023'. £19.4601 in unreslrideij fvnds and £13.28512023.. £4.1721 in reslricled funds. This puls ihe charity in a rnodeslly robu81 position lo initsat8 further income 98neraling ch8ritable aGtDiitie5 and projec15 with an eye on athieving the long-lerm obje¢iive of becoming financially sustainable. Th8 charity recorded a net stsrplLts of £28.39312023.. deficit of £10,372) for the year. Trustee5 have complete di5crelion foi their usè of unreslricled furs. The Tru51ees meet al yoperly convened meetings to review Iht assels ar finances of the charity. bl Principal risks and uncertaintie$ The Truste8s hav8 considered the rn8r rlsks lo whith Ihe charity is exp)sed lo ond have satislied IrSelVeS thal th8y have robl1 systems and processes in place in order to manage ISe risks. cl ResÈr¥es pollcy It is the policy and objedivo of the charity Ihal Unrestred fund5 whirh have Thjl been destgnated for a spedli¢ use be mairTrtained at a lev equivalent to aFproximately rnonth's 8ypendilure. excluding deyeuation 8nd discrete projects. The Trustees wnsider that reserves at tPw$ level will wsurè ihal, In the ewenl of 2 signfficant drup in incotne, thw will be able lo ronlinvE the charity'5 current activilitrs while con5vJeration 15 given to Ways in which additn81 funds may be raised. This level of reserves has maintsined throughout the year. dl Golng concorn The Gharity eonlinues to face fflanyfinartial challerae5 as a r8sull of the Gontknued imp?ct of hlgh InfletK)n on the cost OF stoth. wages an(1 general expÉnse5 tO9elher with the wtder 8conoffjiG pre5svres f8cing our communily Since the year end we have seen the Arts C8fé. events and hall hire bookings collllnu& to rernain slrDng as a 1t of pe£l cu51omÈt8, referrals and new enQuie$. As mentioned in the Chairfs Report the return of itt& Pantomirne lo the Hall has been a great source of mu¢h needed funds and the improvements made lo the kilchen 1h the 8ssislance of grants have ertab us to imprové the finartial contribut made lo the charity Addllionally. since the year end Ihe charity has b88n awarded a gr8nl that wlll help us becorne greer*r by replacing of the old MefFIGtenl [hts Ihrou9houl the hall. The Trustees believe this wll hève a posilDlÈ financial imp8Ct on thÈ charity. TNS logethBrwith the efForts of the TnJ5t88S. Staff and olunte8rs puts us in 8 good posrtion to tackle the financial ch8llpnges. Th8 Trustees GDnb"nue 10 carry out reg3[ financial stre55 te$lS so Ihat any pE>tenlial issues Can b8 idea1rf5ed and lathled as early as posslble. Thus. the Trustees conthue to adopt th8 gn9 conc8m basis of Hwounting preparlng the financAal slalemenls. Page I
HUNTINGDON COMMEMORATION HALL TRUSTEES. ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2024 Statement of Tru5tees' Re$ponsibilltl•s The Trustees are responsible for preparing the Trustees, Report and the financial statement5 in accoTdance with applicable law and United KiTrgdom Accounting Stsndards {Unit8d ngdoM Generally ACpted Accounling Praclicel. The law applicable to charities in EnglaThJ and Wabs requires the Trustees lo prepare financial slatem8nts for each financial year which give a Irve and lair view of th8 slate ol affairs of the charity and of the incoming SOLJrees and appllcalion of resources of th6 charity for that year. In preparing thèse financial statements. the Trustees arÈ required lo.. select suitable accounting policies and then apply them consistenuy, observe the methods and prin¢iples in the Charities SORP 2015 IFRS1021,' - make judgernenls and estimates that are reasonable and prudent., 51ale whether applicable accounting standards have been followed, subject lo any material departures disclosed and explained in the financial statèrnents", and preparg the fin8nci81 slalernen15 orT the going concern basis unless it is inappropriate to presume that the charity win continuo in operation. The Trustees a responsible for keeping suffiaenl accounting reGords that disclose Wt reason8b18 accuracy al any lime, the linanGial position of the charity and enable them to ensure that the flnancial 51alemenis comply th the Charities Act 2011. the Charity (Accounts and Reports) Regulations 2008 and the provisions ol the trust deed. They are also responsible for safeguarding the assets of the charity and hence for 18king reasonable steps for the prev8ntion and detection of fraud and other irregularities. Approv p¢ order of the board ol Trustees and signed on their behalf by. Mark Fearon Tiuslee Dale: IL¥ 202S Page 6
HUNTINGDON COMMEMORATION HALL Indepèndent Examiner's Report to the Trustees of Huntingdon Commemoration Hall I report lo the Trustees on rny examinalion of the finanryal State[netS of Hunlingdon Commemoration Holl I'the Chaty,) for the year ended 31 March 2024 whith ¢ompris8 the Statement of Financial A¢tivlb"es, Ihe 8alon¢e Sheet and r8lated notes set out on pages 8 to 15. Respon5ib511tle$ and basls of roport As the Twstees of the Gharity you are resrK)nsible YCK the preparation of the financial st8tements tn accardance with the Trquiremenls of the Charit$ A¢1 2011 1.the Act'l. I report in re$pect of my ex8rnination ol the charity's finanal Statements carried under Section 146 of the Act and in carrying Out my examination I have followed all the applicable Direction5 glven ty the Charfty Comrni55iOn under section 14515Xbl of the Act. An independent examlnatson doe5 not involve gathering all the evldenc8 that would be required in an audit ar cons8qu8ntly doe5 not Gover all the matter5 that an auditor consirjers in giving theSr opinion on the financial stalernents. The klanning and conduct of an 8udit goes beyond Iho limited assurance that an indepen¢Jent exarnination can provide. Consequenyy l expT8SS no opinion as to whether the financwl staterrents psent 8 'twe and taif view and rny report 15 lirnitpd to those speclflc matters s¢t Out In the independent eXaMe5 5tatemenl. ndependent examlner's slatement I have completed niy examinat). I confirm that no rnat¢rial matter5 have ¢ome to my attentson In Gonnection with the exarninalK)n giwng me cause to believe that in any rnaterial resp8Ct'. accountlng record$ wer8 not kept in rtspe¢l of th8 charity as required by seGfion 130 of (he Act.. or the finan¢ial statements do not accord those reGoTds-, or th8 finanoial statements do noi comply with the applicable requirements Goncemiry the fomi and Content of account5 $81 out in the Charities {ACcolS and Report51 Regulations 2008 other th8n any requirernenl Ihal the accounts gfve a 'true and fair view whlch is not a rnatter consldered as part of an independent examinatlon I have no concem5 3nd hav8 corne aGros5 other matters In connection with lh8 examination to which 8ttention Sho Id be drawn in this rerrt)rt in orderto able a proper undets18nding of linancial ststement5 to be aGhed. Nlta Hutchcraft FCCA For and on behalf ol Krnnalrd Hlll Chartered Certthed Accountants Brunel House 1 Archers Court Huntingdon PE29 6XG Date.. Z& 'LL% Page 7
HUNTINGDON COMMEMORATION HALL STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024 UnrestriGted funds 2024 RestriGt¢d funds 2024 Totsl funds 2024 Toial funds 2023 Note IncomÈ from Donations and gr8nls 1,631 20,388 22,019 6,500 Charit*ble acliwtie5 204,395 204395 119.245 Tot81 Iome 206,026 20,388 226.414 119.745 Expenditure Charitsble acliwties 12 186,726 11,295 198.021 13Q,117 Other expenditure To181 expendilure 12 186,726 11.295 198.021 130,117 Net incomellexpenditurel for the year 19.300 9.093 10.372 Reconciliation of funds.. Total funds brDught forward 19,480 4,172 23,6Y2 34,W4 Net movement In funds 19.300 9,093 28,393 110.3721 Total funds carried fotward 38.760 13.265 52.lJ25 23,632 The Stalemeni of Financi81 Actiwtie$ includes all gal and losse$ recognisad in th• year. The notes on pages on 10 to 15 form part of these finanGi81 ststementS. Page 8
HUNTINGDON COMMEMOIiATION HALL 8AL14CE SHEET AS AT 31 MARCH 2024 Note 2024 2023 Fixed Assets Tanglble 20,097 16.368 Current A55ets stock Debtors Cash at bank and in T¢ current assets 3,250 Il961 33.237 48.448 2.250 4.497 11.0) 17.797 Crg¢Ji¢ors'. amounifalllng due lIhI onyear 11fj.$201 110,5331 N¢t current assets 31,928 7264 Total net Bssets The net assets ofthe tharity are lded by the funds ofthe a5 fdkJw5'. 2024 2Q23 Ch¥lty fund5 Unrestricted tunds Restricted funds 1Q 3&760 13,265 19,460 4,172 Total funds 5102$ 23.632 Theflnanstal statements were aFprovgd and aulhorised for issue by the Trust and on thelrb*oWby'. Eamonn Daly Tru$ieÈ Dal?.. lois The note5 pages 10 to 15 form partof these ffnandg15tstanents. Page g
HUNTINGDON COMMEMORATION ALL OTES TO THE ACCOUWTS FOR THE YEAR ENDE0)1 hlARCH 2024 al Basis of PTgparatSon The fDon¢iai sla.eI¥ havp bEeD prtpartd in Jutrrdardce Y471h I8 cbarity's consbwtson. Ihg chan1 Aci 2J11 a,A=coUn11llg Reporting by ¢horili¢S. tsts1eenl ol Recommended Pracl'.¢e èppl.cablv lo chariT4 propann9 Iheii XC¢unis In 3¢cordancp wjih Ib.¢ I Ir.3. Rcporliry siandaid 3ppcabl¢ in the UK ol I[Eld IFRS 1021 lelfeciive l January 20191-. The chariiy Meets the de-.Inition OT a puLlI¢ ber,e51 eLlY urffjerFRS 102. T chari15 has iaiten advJnk7ge of Ibe provi00& In thp SORP for char.lias applyiw FRS102 Update Bu1 fj Dol io prepare S'.3lement Of Cash Flows. financ ¥14lemenii h¥ve dpparted fnm lh¢ fvriliey (Accounts and Reports) Regulations 26 to Ihe cxlent requl.d lo prov d l(ue end fairt vvw. This departure n3S involved tollDwill9 the s10nE ol Recommended Pr8cliBB for Larilks app1[ FRS102 rather thzn lh8 ¥8n ol Ikk Staienionl ol RÈtommeMed P(aclice Lvhith IS referre¢ lo in IhE ReyulètiDns sitte begn wthdiawn. Thc Tr.nancl Siètsmthlg XrÈ prèpgred ln eIn9. %Yhich Ihk funuthial ¢urrehCy ol ihe charity. tary arn1$ Ih@se finawal Thp lirpan¢ial siaiemeths have tsee pieparea er t hsionc ¢o¥t ¢VertI0r.. Tho pncal acttomiing PDhcios 0Pl are sel ou below bl Going concern The charily ¢Dnbnu8s b 13cc many challenges as a resul.. DI Ihe ongoing high ¢93101 ulililiea. food ano 9cr¢ro1 expeDs¢t tOgÈ'.ha( vAI>. ihÈ wder eCOnOmi¢ pres£uies. such as inieresl ra'.p5. 1B-If4 Our ¢ornrnuTr]ly. Sfft=e ihe ¥¢ar end we haYE s¢ett Iho Ans Cb'è. e'dcDI and r.S1oMers. Throu LhE effDrts of thc Tiasiees, 5talf and voluntepr5 knye èle in 3 good p0511ion io.'ack'¥ 11?&se (haene5. Th¢ TruSÈeQ$ conljnuo lo cary out ro9u.ar IancIal sltess .'CSIS SQ Ihar any sxjtenlial Issues be atsdie5sed in suvap¢li. Ihus. t Trusiee$ nl4nuo to attopi the 90.r9 ¢0.-cerD basis ol a)U..In9 in piepanng the finaot4al s'.aicrnenls. ¢1 Crlllcal accountin9 llStirnat•% and judg•morts In Ihe applic¥.'w oTlhe chariy's accuunling PDlicieS. I7V. IU5tees requirEd to mako iud9emenis. e5brnaLe5 aSSLRnpb(r.5 abDUI '.r carryiry olassels and liabililiEs'.hal die i1 ifradily8pps124.. Olhei The e51imEte5 3ssociat8d aSSU.pi0o5 a based hiS'.orfcal ¢perience olhErlaclor5 IFlar¢ Mnsidere4J Ip rEltrvAni. AcluAI rosulls fflay differ Irw Ih&sé aslimales. YhP eSlima.'¢% ènd Iinoedyhg Are rEWe, on Bn orwin9 ba&s Rev151Dn5 tDac¢uuniiry eslLm318s are reLDgnised in the perjcd In which Ihe eslimale Is revised whEro th¢ royision only ltrat oenoo, orln la¢ period olthe reviSh)n arQ tirtur& priDl her¢ the rewision ahects b)1h cuirtnland lulJie penods dl Incorno All IncTrP 15 IEGOIITrI5 charily ha$ gn.'Ill¢rnenl the irthme, Il 1$ Or¢bab that thF ieyji1l bo and the èmouni ol In-?mc recivaOle e3nbe tneasureO.'eliab1y. Chanly activity Incuffle ts nèior VAT and Dlh81 ir.coThw& rd•ied iaA8S. unlÈ5tllQ0 und$ art Iv,,ts lty Lse ai di$Cf¢lion Ort Tnjsiees in Ivnh8ranc@ of th& 9enèial obiec1ive50f Ihg charily. RasiTl@d lunds can b8 onlyfor particu[ re41t ourFvse$ vAlhin IIJÈ obFets Ihe charily. Rc3trl¢bs aiise speGrfied ty rhe donor or L¥neii Suods are fglsed loi a particular rOSknled pul$. 9? Pp59urceE Ex9ndad Expendilvf¢ is rè-c9nised on¢tr 1$ a l¢98J canstsuBliYe Obhgaiion to Iransf8roconDm bertefii io g ihyd party. It rs probable ih31 tiuoslef tsl econumic benefts will be iequired in %•illemcTrl Jnd the Amouni of obligaTron can bp mÈ•sufed rellabty. Exp8ndilur8 15 ¢lassrfi2d by DGIrtY Thfj cosls ol @ach acVi,.y 3tp matte ol lolal DI direct costs and Éharéd costs. Suppon ¢osl¥ if.vclvoQ in undcnakiTrg each èdivily Dlrecl costs toa Singig ac11¥ are 3llllB31Ed diieclly 10 thai a¢liVrt¥ Sh3red CO5 whisb toniiibute to Mole than 3clivily Ind SuppDrt ClJSlB ar& nol 3tiriouiable to a slrwjle aclivily aTe bel. In05e aclivilie5 DD 8 ba5 5 cons161 4¥ilh Ihe use ol resoUrrs. l%pfindilur2 on chaThabie aCliVilitS 15 ¢re on ttireclly unde#3hiW Iho aciiviliQ5 Irthr ihecharlly's oeclives. ¥11 as &nya35wated support ¢osis All exLEhdilure IS OEltrecovor8bie VAT. fl Emp1¢yee b¢n¢fits Yho cost Oi any unused hlaY ¢nlillemenl is reroynized Iti lthe penod in ivhKh the emkqtyee"5 SONICES receE4. TerminaTr )enefils ar rc-ognize4 iff.me4ialely 3% an cMprnsE whpn VIÈ ¢Thaiiiy IS demonElrably coThFrnilld to irNwn310 ihy 9mploy1 ol gn employee or 10 Pl¢vidp lE.'Thl alw bÈnèfils ol Taxallon The Istee5 consider that the charily 15 Potoniialiy eKtrnpi Irom tax81 in respect ol IncornÈ orypitthl 98in% ceiVed Yi1hin categvrie ¢ov¢rcd by Ch3pi2f J Part 11 01 the thrporatitsn T8x Aci 10 or $8cIK)n 256 the Taxaln ol Chargeable Gains Act 1992. 10 the ch4filys rt9isieied loi VAT p3rtNvky IoUg prhous y8ar. PauE 10
HUNYINGDON COMMEMORATION HALL NOTES TO THE ACCOLINTS FOR THE YEAR ENDED 31 MARCH 2024 l Accountiny policie5 Icontinueill h) Tangible fixed as$et8 Tangle frAed asset5 are iniiAlly measu 8t tOSl 8rvJ subsequenY measured at C05t or valuatlon. npl of depr2ci¥don and any inpBirmenl1085e5. De8¢181)Tr is recogni5ed 50 8$ vthle off Ihe ¢¢$1 or Valuaon of assets less their resNlenlKg1 values over their Useful Iwes on the following b351$'. EouiwrEnt F5ureS and fthings Property irnprovem8nts 25%- 33% straight-linè 20% straight-llne 11M straight-llne il Imp8lrnien of flxed assets At each reporting end date, lh& charity re5 thè tArrylng 8mr>unis of its taryibl# fixed assets lo determinE vthelher there Is any indication Ihat those 89set5 have suffered 8n im1rMènt kss. If any Such indication ex¢$. the re(L¥erab amunl of ts asset is estimated order ltr determine the extentof the imp3imient knss lifanyl. 11 Stock Stock is accounted foral Ihe lowerof tYJ5tand nel rellsable ValL on a first in fit5toul be$. kl Cash at bank and in hand CHsh at b8nk and In hand includes cash and 5hort-ierm highly liqu invBslment5 a srt mglurity of three rnnth5 or18s8 from the aCqUi%On or opening of the depDSitor Similar account. 11 Liabilltl08 and piovlsior>5 LbilitIeS are fecognised when Ihere 15 an ollyation at Ihe Balarte Sheet é8le a5 8 result of a pasl event, it probatle that a transfer of benefrt Mll be iequlred in 5elliemenl. and the 8tDounl of Ihé selUement can be c$linwla4 rdiatAy. Liabililks are reGogni$ed ai the arnounl that e Gharity aniicipaLe5 il V11 pay to settle the debl or the arTLounl it has renIe 0$ 8dvanc&J payments rtr the 5etViC8S it musl provide Provi510Tr5 are nasud al the besi &Slimale of the amounts requlra to seLtle Ihe Obligatn. Where the elt8Ct of ihe liFne value of rnoney is mai8riql, Ihe prov1510ll 15 based on ihe present value those amounts. dlscounied at the pfe-UX unt rate that refiects lh¢ r(5ks speciflc to the liability. The uThMnding of the discount Is rec¢yJrdsed the Statementof Fin8ncial A¢tivitses as affnance cost ml Flnanc131 In5trumertlS The charity has elected lo aprly S&tion$ 11¥ 12 of FRS 102 In respect of firn¢1 instruments. Finanoal assets and financial Ik8bililie$ are rg¢ognised when the charity b8come5 party ie the contracwal provi5ion$ of the Instrument. Financial 118bllitle5 and equlty Instrurnsnts afe da5sified atcordirKJ lo the sth5t3nc& of the contraciual arraweffients Entered inio. The chariws poli¢ies for its major cL8S5es of financlal 85sets Bnd financial liabiliues are set Out b8Fow. Financi assets Basic finanal assets. inGluding trade and Other debtors. cash and bank b31ances and financing are initi811y reco9nlsed at transadion price. unless the arraethnI conslitul£s a financing transact. where Ihe transaciion is measured at Ihe weseDI value of Ihe future receipts discounted al a market ral& of interest for a simi[ debl instrum8nl. Firwncing transactions are those In which payment ks deferred beyond normal business terms or is financed al a rale of intere81 thai15 not 8 rnarkei rate. Such asset5 are subsequenuy rarrled atamorttsed cosl using the effÈchve Interest ft%lhod, less any SMp8irrnt. nanc1 liabilities Basic financial Iiablllls. 1ClUding Ir8de arxl ott)er CfedltUs and ban5 Ihat are clas%fEd as debt, afft Inltially recugnised al Irdn5actton yiTr, unl$ the 8rrang8menl cons1ilutè$ 8 financing iran5action. where the debt in5trumÈnl is Tneasuwed al pre5enl value of Ihe fulufe payments dlscouDted ai a m8rkel rate of InlerÈst for 8 sirrlar debt inslrumeni. Fnanclng Iran$t¢iions are IhDse In which Yment Is defeffed beyond normal businBSS tvtn5 or Is financed 81 a r81e of InteS1 Ihal Is not a market rate. Debt Instrumonls a subs8quenlly Carrled al arnDrt1s cosl, usitvj the effecbvè intsresi rate rnelhod. PAge 11
HUNTINGDON COMMEMQRAIION HALL NOTES TO THE ACCOUPITS FOR THE YEAR ENDED 31 MARCH 2024 l AccDuTrting policies Iconlinuedl Finan¢ial in$irumenls Icontin) IrftpairmentolfiDancial asséts Financial assEIs measured al cost and amortised cost 8r8 assessed al the end ol each reporbng peiiod lor Dbjeclive evidCe ¢1 impaimieni. If objecbve eviden¢& of iMpTMent Is nd. an impaimeni lossls recogll15ed In stsiemenl of Finwry81 A¢iivibes. For financial a¥sds InE¥sred at tJ)sl less Irnpaitmenl, the impairment loss is measured as Ihe difference belween the as5el's-atrying amount tre best estimalo ofihe amount the cornp8nywDuld receive for Ihe asset if11 to be sold atthe repor0 date. For finantiai asseLs rne8sred at arnOTt5 w51. the impairment loss is measured as the dlfference been tae a55el'S caryg amount Bnd Ihe present value of oslimaled casb ltsws diswJnled at Ihe a5sel's onginal efleciive interpsl rate. If the financial asset has a variable Intest rale. Lhe discount rale megsuring any ifflpairmenl 10$$ Is Ihe current effeGtyve Jnieresi rsi&dèierminee under the conlracl. 11 ihere is a ¢ecwse in Ihe Impairmenl los$ arising from an eveni occurring aner the impairTTbenl wa$ wcjgnlsèd. tt)e imp8imeni is reversay. The reversal such that Ihe current caTTring amounl does not exGced what Ihe ¢8rrylng amount ould have been had the impairment nol wEviausly bEEn r¢ty)gnjsed. The impHirrnenl revBrsal is recognised in the $131emeni of Financial Acknwe5. DÉtre¢o9riition of financial assets and Financial liabilities Financial assets are dtri¢cognised V1h lal the ¢onir¥¢tual ri9hls to the cash flow6 from thÉ ssset expire or are 5etUed, or Ibl 5ubsl3ntially all iae risk$ and rwards ol the ownership ol Ihe assei ère ItSt¢rred 10 another party or Icl despII having retained tsome 5mIrICant risks and rYards ol ownership. conlrol of Ihe asset has bcen transferred lo anotherparty who ha5 Ihe pra¢lit&l ¥bility to unilaiwally sdl the asset w an unrelaled Ihird party wilhwi ImpDsing a(Sdilional reslricbons. Financial liatMliiie$ are derecognised when the liabjlity is exlin9uished. that 1$ vthen the ¢onirdclual obli9ation Is distharged. nCdIed or expl$. Oftsottins financial assèts and finaficial Ilabil#les -cc: i'fr.cr. tr.ert Is an enIOrble '.n :he -. right lo sel Dff Ihe rec¢gnise(% ¥mouDL% 8nd there Is an inMNon to setde on a n21 b35is or to re8115e ihe asscl and settl¢ Ihe liability sifflultaneotssly. ril EM0YeeS The aVGr3ge number of ernOYeeS during the year v4as 4 12023- 21. No ¢mployce$ received anwal remLMerabon more than £60k irt Ihis or e yewous year. Deiails ol wployee w$is induding amounts paid to a defined cwthbtslion scheme are shown In note 12. Pag• 12
HUNTINGDON COMMEIAORATION HALL NOTESTO THEACCOiINTS FOR THE YEAR ENDED 31 MARCH 2024 2 Grants rn¢lv L>Jrfry theare¢hatY receivod Ihs Fclkniryng reskniied grarts." Wast caMt5esre Federallon Huntkngdon Fitemttns Tiu$t Hunihgdon ChsliiGt CourK41 Hunlingdon YDUI. ThEat Shakespeare al Geor9¢ VBriDus Inthwduaks 3.OUO 7,160 7.084 500 1,000 1,644 In the pievious yearlhe charity re¢ehd resthcied Grants IDtslllny E4,7r2 from Huntingdon Freemen'5 Trust. 3. Incorn frorn chRrtt&blo altle 2023 Room hi Evpnts FIKWJ PTKI drink5 17.É1 49,837 136.597 204,395 21.770 86,341 112,249 4. Trust¢¢s' Rqffluneratlon ahd BÈnèfit% Ther9 wÈr• rn Tru$teÈs'rÈmunerdllon oraoyoih8rbTrn8frts for ihe year ended 31 f¢orch 2024131 March 2023- erMII. Trustees'expen¥es Tru$tÈes' expense5 paid ts ITr lh1$a lh6 prevu3¥ear¥£ft. Dwin9 the sear T Askew. a TnJ5we. £2.883 from the Claf0r1e prO$n oltechnic81 sw¢rtser¥kes. 5. Independenl examln•r's ¢ernunera16on ThE independentexaminerfs rernunèrdcffl amwfflsto an Independenta1nerfee Df £60012023. E6001. 6. Tanglbleflxed aE$gts FlxturqA. fittlngs and•4ulpmont Property Imptov•ments C¢¥t Al l Apnl 2023 Adc4lons Al 31 1£h 2024 26.247 3,284 29,531 26.24T 12.051 3&291 8.767 8,757 0oprocllon At l Aprll 20 Chaigeforlhe &r At31 M8rch 2024 9.879 7,793 17.672 9.879 8.322 18.201 529 529 Nel book v3luO At 31 Mah 2024 11.859 At 31 March 2Wd3 16,366 7. Dbbtor5 2024 TrndÈ dèbtor9 PrepasrfnenlB Olh8r ¢pbiors 8.80$ 2.S24 1.632 9fj1 2.3T1 SY 4.497 paoè 13
HIJNTINGDON COMMEMORATSON HALL NOTES TO THE ACCOUNTS FOR TPSE YEAR ENOED 31 MARCK 2024 8. Credirts- Amounts falling due within on4 y•ar 2024 2023 Trade crerfitrJr5 T8X8ty0. Pcnsion crediior Ac¢ru81s Qlher ¢rllors Truslee 3.128 7.249 218 5.075 850 5.D89 2.390 1.950 10,533 9. OpEratiny kasE commltment5 At IhE reporbry end date the ¢harity had Dutsianding commi1mlS for hjwe fflinimurn lease paymenis under non- ¢&ncell¥bb operatitsg leases. which tsll dueas folknws.. 2024 2023 Wiihin oneyear 229 1.096 Aftpron8 year and not laier tran fivo yèars 229 10. Unrestricted funds The uDre51ncted fund$ of the charity comprise ihe unexpeje b8lances c>f donations and grants ¥thich 3re fioisubje¢i to specifi¢ ¢oThSiboThs by donors and grantors SS to how iheymay be used and LnewErwJEd balances froffl Gharitab18 Atl Aprll Z02a Incomlng Re50UTceÈ T•sources Expend•d Transler5 At 31 Mr¢h 2024 G8neral fund 19.460 206,02S 186 726 38.760 At I Apfll 2022 Incomlng Re50urcp$ f•gDurcos ExpeDded At J1 March 2023 Transtors General fd 34.004 115,573 130117 19.460 11. Reslri¢*d hJnds Thv re51Ficled funds ol ts charily comprise Ihg unexpended balances ol doDabons gcants held on knJsl 5ubie¢i spe¢ifi¢ ¢¢ndibons by don015 a5 to IN)wtheyrnay be used. At LAPtI 2023 In¢omlng REUrCeS r950urces Expo#Elod Transfers Al 31 Mar¢h 2024 Genernl fund 4,172 11.295 At I April 1022 Incoming re¥ources RèsoutCO5 Exppnded Tr¥nsl@rs At 31 Plarth 2023 GtraI lund 4.172 41.172 Pa90 14
HUNTINGDON COMMEMORATION HALL NOTES TO THE ACCOUNTS FOR THE YEAP ENDED 31 MARCH 2•24 12_ &spport¢05ts for ¢harft?ble activltias Curientyear Unrestrlcled funds CumTrnty4ar ¥g¥trtctsd furHIs Cthrrent yertotsi Cost of sale5 Fd drink Evort1S ndtèthn1 aupport Oparalg b35è pwanta 58.824 29.340 874 58.824 29.340 8T4 45.934 4.884 Pr¢mts•kxponses Liihl and he81 P2t aeEning RepJJrs 23.393 2.240 2.556 1.851 23.39J 2.240 2,S56 9.8fj3 28.0 3.022 8.D12 1.8 Admth151rallvo ovetheads Salaries and 4¥ages penSn ¢9$15 Soflware Ilcences con5umabks Insurtrt• T@kphDne and Infemei Hiro of Equ8 nt5rtain.&nt Recoverab VAT LKgnses and vtFKrcoun¢il pawienls Advertising Sundryand staIeryexP0nBes Bad dèbt prO5n Dtywaciaiion 48.759 728 7F9 1,931 768 363 48,759 29.932 779 291 3,053 768 383 567 679 3.671 465 679 3,671 465 564 ,222 589 623 443 6,847 5.039 3.283 Prohs6ional 1¢06 Ac¢ountarw payr1 830 8arl(d rredl1rB ch&rg¢s 3.072 3.072 Total support ¢osts 166.726 11.xs 198.021 130.117 Pagb IS