Charity registration number.. 513165 Lincolnshire North Guide Association Anllual Report and Financial Statements for the Year Ended 31 July 2025 Saul Fairholm Limited 12 Tentercroft Street Lincoln LN5 7DB
Lincolnshire North Guide Association Contents ReferenceandAdMinistratVeD¢tail5.......-...-....-.....................-.................................... Trustee5' Report....................................................... Trustees'responsibilities.............................................................................................-........... .2 to4 Independentexaminelsreport..................... Statement of financial activities. Balancesheet.......................... Not¢Stoth¢financialstatements........................................ .9t017 The following page does not forEn part of the statutory finaRcial statements.. Statement of financial aciiviiies per fund.. -18 to 19
Lincolnshir¢ North Guide Association Reference and Administrative Details Charity name Lincolnshire North Guide As50Ciatio Charity registration number 553165 Principal Office 4 Fi'aRklin Way Cherry Willin(Tham Lincoln LN3 4GL Trustees Elizabeth Taylor (Resigned 21, March 2026) Paula Pickford Genevieve Srnith (Resigned 2151 March 2026) Katherine Broadburn Caroline Nordon (Resigned 21, March 2026) Sarah Stead (Resigned 21" March 2026) Emm2 Saxby Tricia Neale Dianne Stringer (Resigned 21, March 2026} Janir¢ Carter (Appointed 21, March 2026} Dr Jessica Bradley {Appoint¢d 2151 March 20261 Louise Price IApKX)inted 21, March 2026) Diane Rees (Appointed 21" March 2026) Treasurer Elizabeth Taylor Independent Examiner Saul Fairholm LÉmited 12 Tentercroft Street Lincoln LN5 7DB Page I
Lin¢olnshire North Guide Association Trustees, Report The twstees present the annual report togeiher with the financial statements of the charity for the period ended 31 51 July 2025. Objectives and activities Objeetives and aims The trust deed defines the charity's obje¢tive as being.. 'The instruction of girls at 211 ¢lasses in the principle of digeipline, loyalty, and good citizenship" To achieve these objectives, the charity Supports èind trains its volunteers to provide good GuidinLT Wlthin all the unils WlthiTh the County of Lincolnshire North. Public Benefit In planning our activities for the year. we kept in mind the Charities Commission's guide on public benefit at our trustee meetings. The trustees are very grateful to all the volunteers who have given their time so generously in helping the charity during the year. The trustees confirni that they have tompli¢d with the requirements of section 4 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charities Commission for England and Wale5. Achievements and perform8n¢t In the year to 31 July 2025 the County was delighted to hold its first County Day in some years. Girls from all sections were invited to attend a day of activities and fun at Market R&sen Racecourse. The day was organi5ed by a small team of volunteer5 aNd saw circa. 600 tsirls attend froin across the Counly. It was a super day and great to see girls of all agjes having amazing experiences. Tlie County House and County Campsite continue to face soill¢ ¢hallellges in bookings due to a reduction in volunteers willing. and qualified, to take girls away. These Overnight experiences &Tive 50 much to the girls so ihe County will be looking to address how it can get Tnore volunteers qualified to take girls away. In the year the County House has also faced some large expenses to en5UTe the facility remains legally ctstnpliant for ovemight stays. Girl numbers have secn steady growth with lots on the waiting list; the challenge is findin the units for fhese girls to attend which is something bein(T experienced across the UK. The County is lookiTtg fonvard to Poacher 2026, the International Jamboree it jointly organises, which is takino place in the coming months. Financial revieiv During the year. the charity rdised £105,042 to carry out the objectives mentioned earlier and through the provision of Poacher International Camp. £92,592 of the tsenerated funds were used in the current year for normal ¢harity activities and to ensure the 2026 Poacl)er International Camp demands were rn¢t. Tliis resulted in a net surplus of £12.450. As a result, the reserves now stand at £233,206. £231,064 relates to unrestricted Fen¢ral fullds and £2.142 relates to restricted funds. Whilst the Couiity has had a reasonable year it is clear the cost of I'unning the County House is a burden. The Trustees have committed to complete a detailed review of all its fiTJaT)ces with a view to enguriii¥T the stability of the County for tl)e ture. Policy reserve5 The Finance committee on behalf of the board of tWStees conducts an annual review of the level of unrestricted reserves not Committed or invested in tangyible fixed assets I'*he free reserves") in the general fund by considering the risks associated with tlie sjeneral fvnd, the risks associated with the various income str¢ains, expenditure plans and balance sheet items. This enables an estimate to be made of the level of I'¢5erves that are sufficient.. to allow for reorganisation in the event of a downtum of income or asset value5'. and to protect ongioinbF work programmes The level is estimaled at between 2 and 4 months of general expected budget. The reserves currenily h¢ld in general funds are £231,604 which meets the objective. Page 2
Lincolnshire North Guid¢ Association Trustees, Report Principal funding sources The principal fi]nding sources for the charity are currently by way of the income froTn subscriptions from Girlguiding at ¢ounty level and events at county level. Going coneern The financial statements have been prepaied on a gointt Concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and expected level of income and expenditure for 12 Inonths from aulhorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the chai'ity to be able to continue as a going concem. Strueture, governanee and management Nature of governing docurnent The charity is governed under Royal Charter dated 14 December 1992. Recruitn]ent and apintment of tru%tees The ttijstees who have served during the year and since the year end ai"e set out below. The board of trustees have the general control and InanagsemellÉ of the administrdtion of the charity. Elizabeth Taylor (Resigned 21, Mah 2026) Paula Pickford Caroline Nordon (Resi¥ned 2 1st Mar¢h 2026) Sarah Stead (Resigned 21st March 2026) Genevieve Smith (Resigned 21st March 2026) Katherine Bi'oadburn Emma Saxby Tricia Neale Dianne Strillger (Resigned 21st March 20261 Janice Carter (Appointed 21, March 2026) Dr Jessica Bradley (Appointed 21 st March 2026) Louise Price (Appointed 21 st Mareh 2026) Diane Rees (Appointed 21st March 20261 The trllstees are appointed following the Constitution. The County Commissioner appoints peTsons to these roles. Page 3
Lin¢olnshir¢ North Guide Assoeia¢ion Trustees, Report (eontinued) Approved by the Trust¢¢s oll 61h May 2026 and signed on their behalf by.. Mrs Elizabeth Taylor Treasurer Page 4
Lincolnshire North Guide Association Trustees, Responsibilities in relation to the Financial Statements The trustees are responsible for preparing the Trustees. Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (Uniied Kingdom Generally Accepted Practice The law applicable to charities in Engyland and Wales requires the trustees lo prepare financial statements for each financial year which ¥ive and true and fair view of the slate of affaii's of the charity and of the ineominij resources and application of resources of the Charity for that period. In preparing these fillan¢ial slatements, the trustees are required to.. select suitable accounting policies and then apply them consistently; observe the methods and principles in the Charities SORP,. make judgements and estimates that are reasonable and prudent; state whether applicable accounting siandards have been followed, subject to any material departures disclosed and explained in the tEnancial statements,. and prepare th¢ financial statements on the going concern basis unless It is inappropriate to presume that the charity will Continue in business. The irustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements cotnply with the Charities Act 2011, the Charity {Accounts and Reports) Re¥ulatiDns 2008 and the provisions of the Irust deed. They are respollsible for safeguarding the assets of the charsty and hence for takiniF reasonable steps for the prevention 2nd detection of fraud and other irregjularities. Pa&e 5
Independent Examiner's Report to the Trustees of Lineolnshire North Guide A550ciation IndependeDt e%arniner's report to the Trustees of Lin¢oln5hire North Guide A550eiation I report to the trustees on my examination of Éhe accounts of Lincolnshire North Guide Association (the Trust) for the year ended 31" July ?025 which are set out on pages 7 ro 19. Responsibilities and b*5is of report As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Aci 2011 ('the Act,). I report in respeci of my examinaiion of the Trustee's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions giiven by the Charity Commission under section 14515)(b) of the 2011 Act. Independent examiner's Statement I have completed Tlly examination. I confirni that no material tnatters have come to my attention in connection with the ¢xamination giving me cause to believe that in any tnaterial respect: { l) accounting records were noi kept in respect of the fTUSt as required by section 130 of the Act,. or (2) the accounts do not accord with those records; or (3) the accounts do not comply with tlie applicable requirements conceming the fomk and content of accounts set out in the Charities (Accounts and Reptsrts) Regulations 2008 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. I have no concems and have come across no other matters in eonnection with the examinatioii to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Richard M Welsh (FCA) Saul Fairholm Limited 12 Tentercroft Street Lincoln LN5 7DB Date.. 15, May 2026 Page 6
Lineolnshlre North Guide Association Statemenl of Finaneial Aetivities for the Year Ended 31 July 2025 Unrestrieted Funds Restricted Funds Total Funds 2025 Total Funds 2024 Note Incoming resourees Income resources from generated funds Grant income 2,500 20,900 459 Activities for gyenerating funds Investment income 20,487 20,487 1,006 I,(K)6 Incoming resources from charitable activities 76,458 76,458 21.582 Membership subscrÉptions Total incoming resources Resourcts expended Costs of generating funds Raising funds Charitable activities 7,091 7,091 8.567 105,042 105,042 54.(M)8 19,664 71,782 19,664 72,928 21,510 1.146 44,188 Total resources expend¢d 91.446 1,146 92,592 65.698 Net in¢oming(outgoin¥) resoU¢S before transfers 13.596 (1,146) 12,450 111,690) Transfers Gross transfers between funds Net rnovement in funds 13,596 11,146) 12,450 111,690) Reconeiliation of fund5 Total funds brought forward Total funds carried forward 217,468 3.288 220,756 232.446 231,064 2.142 233,206 220,756 The notes on pages 9 to 17 forni an integral part of ihese financial stateTn¢nts. Page 7
Lincolnshire North Guide As50eiation Balance Sheet as at 31 July 2025 2025 2024 Note Fixed assets Tangble assets Inve5hnents 13 14 24,122 25 24.147 27,840 25 27,865 Current assets Stock and work in prog*ress Debtors Cash at bank and in hand 10.439 1,552 201.832 213,823 9,017 15 183,835 194,96) Creditors: Amounts falling due within one year 16 4,764 2,072 Net CUTr¢nt assets 209,059 192,891 Net asset$ 233.206 220.756 The funds of the charity: Restrieted funds 2.142 UnrestrFtted fllHds Unrestricted income funds 231,004 217,468 Total eharity funds 233.206 220,756 The finaneial statements have been prepared in acciKrfanee with AOntIng an(f Reporting by Chariritrs.. Statement of Recommended Practice applicable to charities preparing theii. accounts in accordance with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland IFRS 102) and the Charities Act 2011. Approved by the Board on 6 May 2026 and signed on its behalf by.. Mrs Elizabeth Taylor Treasurer The note5 on pages 9 to 17 form an integral part of these financial statements. P28e 8
Lincolnshire North Guide Association Notes to the Financial Statements for the Year Ended 31 July 2025 Accounting polieies Basi5 of preparatio The fEnancial statements have been prepared in accordance with Accounting and Reporting by Charities.. Statement of Recoinmended Practice applick)ble to charities preparit)g their account5 in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (PRS 102) (effective l January 2019) (Chai'ities SORP {FRS 102)). the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102) and the Charities Act 2011. Lincolnshire North Guide Association meets the definition of a pllblic beTtefit entity under FRS 102. Assets and liabilities are initially recoiiTtised at historical c05t or transaction value unless otherwise stated in the relevant aecountinu policy notes. Going coiicern The trustees consider that ther¢ are no material UT)¢ertainties about the charity's ability to continue as a going concem. Fund aeeounting poliey Unregtricted income funds are general fijnds that are ayailable for us¢ at the trSte¢S, diwretion in furtherance of the objectives of the charity. Restricted fvnds are only utilised against tbe projects to which the funder intended them for. although the charity in general does not receive resti'i¢ted funding due to the nature of its activities. Designated ndS are unrestricted funds set aside at the discretion of the trustees for a specific purpose. Further details of each fund are disclosed in note 20. Incoming resources Qrants provide core fvnding or are a general nature are recognised where there is entitlement, certainty of receipt and amount C8n be measured with $ffICient liability. Investment income is recogni5ed on a receivable basis. Income from Charitable activities include incotn¢ recognis¢d as earned (as the related goods or services are provided) undeT Colltract. Resources expended Liabilities are recognised as soon as there is legal or constructive obli(Tation coinmitting the charity to the expenditure. All expenditure is accounted for on an accruals basis and has been c185sified under headings that aggregate all costs relaied to the category. Costs of generating fvnds are the costs of trading for fundraising purposes. Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that Can be allocated directly to such activities and those ¢ost5 of an indirect nature necessary to support them. Pabie 9
Lincolnshire North Guide Association Notes to the Financial Statements for the Year Ended 31 July 2025 c(&iilirtl4ed Governance costs Governance costs include those costs associated with tneetinb the constitutional and statutory requir¢ments of the Charity and include the Independent Examination Fees and costs linked to the strategic management of the Trust. Fixed a5sels Individual fixed assets costing £250 or more are initially recorded at cost. D¢pr¢ciolion D¢pre¢iation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over theii. expected useful economic life as follows: Campsite Equipment 40/¢ redu¢ing b21an¢e 15Qlo reducing balance Investments Fixed assets investments are included at market value at the balance sheet date. Realised gains and losses on investment are calculated as the difference betw¢¢ll sales proceeds and their market value at the start of the year, or their sub5tquent cost, and are ¢harg¢d or credited to th¢ statement of the financial activities in the period of di5P05al. Unrealised gains and losses represent the moveTnent in markets values during the year and are credited or charged to the statement of financi81 &ctivities based on the market value at the year end. Stock Stock is valued at the lower of cost and net realisable value. after due re(Tard for obsolete and slow moving stock5. Nei realisable value is based on selling price less anticipated costs to completion and selling cost5. Item5 donated for resale or distribution are noi included in ihe financial statements til they ar¢ 501d or distributed. Operating leases Rentals payable under operating lea5¢s are ¢harged ill the statement of financial activities on a strai¥ht line basis over the lease term. 3. Grant Ineome Unrestrieted Funds Restrleted Funds Total Funds 202S Total Funds 2024 NCC Adwenture Grant 2,500 4. Activities for generatiRg funds Unrestrieted Fund5 Restricted Funds Totsl Funds 2025 TtstAI FuHd5 2024 Trading income 20,487 ?0,487 20,990 paSe 10
Lincolnshire North Guid¢ Association Notes to the Financial Statements for the Year Ended 31 July 2025 coniiniied Investment ineome UDre5tricted Funds Restricted Funds Total Funds 2025 Total Fund% 2024 Bank interest received 1,006 1,006 459 Incoming roUrceS from charitable activities Unrestrieted Funds Rtstrieted Futtds Total Funds 2025 Total Funds 2024 County House income Camp fees and other income Special events income Poacher International Camp 9,399 2,258 16,146 48.655 76,458 9.399 2,258 16,146 48.655 76.458 9,746 6,130 5.337 369 21.582 Mernbership 5ub5cripli011s UnresÉricted Funds Re5tri¢ted Funds Total Funds 2025 Tot81 Funds 2024 Retained by County 7,091 7,091 7,091 7.091 8.567 8.567 TotAI resources expended Dtrect charitable expenditure Total Year Ended 31 July 2025 Total Year Ended 31 July 2024 Tradrng Direct eostg Trading Expenditure County House expenditure Campsite running expenses Campsite maintenance Poacher International Camp Special events expenditure Staff training Insurance Administration International grants Accountancy fees Grants Depreciation 19,664 19.664 18.410 600 2.457 18.133 19,818 579 2,711 2,572 21,510 15,025 .961 2.236 6,413 5,787 650 2,943 887 18,410 600 2,457 18.133 19,818 579 2,711 2,572 1,644 1,140 1,146 i.718 72,928 1,140 1.146 3,718 92,592 2,100 1,834 4.352 65.698 19,664 The Special Events held in the year included a Couniy Day for all sections at Market Rasen Racecourse. This was attended by circa. 600 glirls of all a(Tes. Page 11
Lincolnshire North Guide Association Notes to the Financial Statements for the Year Ended 31 July 2025 LVPFtinJ4ed Trustees re]nuTheration aRd expenses No trustees re¢eived any remuneration during the year. io. Imdependenl Examination The total fee paid to the independent ex&Eniner was £1,140 (2024 - £2,100} which wa5 for the illdependeTtt examination. I l. Trading Income and Expenditure Year Ended 31 July 2025 Year Ended 31 July 2024 Income Trading Depot Badges 13,684 6,803 20,487 13.090 7.810 Ex endiiure Trading Depoi Badges 13.094 6,570 19.664 13,694 7,816 21.510 Sur lllsl Deficit Tradin¥ Depot Badges 590 233 823 (604) 610 12. Net ineoming resources Net incoming resour¢es is stated after ¢hargintr: 2025 2024 Depreciation of tangsible fixed assets 3,718 4,352 Page 12
Lincolnshire North Guide Association Notes to the Financial Statements for the Year Ended 31 July 2025 conlinued 13. Tangible fixed assets Campsite and equipment Cost As at l August 2024 Additions Disposals As at 31 July 2025 52.963 52,963 Depreeiatlon As at l AugTU5t 2024 Charge for Ihe year As at 31 July 2025 25,123 3.718 28.841 Net book value Ag at 31 July 2025 As at 31 July 2024 24.122 27.840 Page 13
Lin¢olnshir¢ North Guide Association Notes to the Financial Statements for Ihe Year Ended 31 July 2025 14. Investjnents held as fixed assets Investments in groups amd assoeiated undertakings Market value As at l August 2024 Disposals As at 31 July 2025 25 25 Net book value A5 at 31 July 2025 As at 31 July 2024 25 25 All investments were held in the UK. Th¢ charity holds more than 200/0 share capital of the following company.. Assoeiated holdings County of ineorporxtiort United Kingdom Principal activity Trading activities of Poacher Jainboree Class Poacher Trading Limited Ordinary 25 15. Debtors 2025 2024 Trade debtors Prepayments and accrued income 604 948 1.552 405 1.706 16. Creditors: Amtsuvt5 falling due within one year 202S 2024 Trade creditors and accruals 4,764 2,072 Page 54
Lineolnshire North Guide Association Notes to the Financial Statement5 for the Year Ended 31 July 2025 conÉiKued 17. Operating lease commitments As at 31 July 2025 the charity had annual commitments und¢r non-cancellable operating leases as follows.. Operating IeS which expire: Land and Buildings 2025 2024 Within one year Within two and five years 6,000 6,000 12.000 6,000 12,000 18.000 18. Relatsd parties Controlllng entity The Charity 1$ Controlled by the trustees. Related party tr&nsactÉons Poacher Trading Limited (Charity is a shareholder) Durino the year the charity received a donation of £nil12024 - £nil) from Poacher Trading Limited. At the balance sheet date, the amount due to Poachcr Trading Limiied was £ntl (2024 - £nill. Lincolnshire Nonh Guide A5sociaiion undertakes a joint venture with LincolnshÈre Scouts and Lincolnshire South Guide Association. This includes the provision of an Interiiational camp that occurs every four years. Over the period frnm ihe previous International Cnp funds have been building to ensure the camp can be fully provid¢d for in 2026. The conclusion of this camp has released £48,654 in charitable income during the year and charitable expenditure of £18,133. At the year end Lincolnshire North Guide Associatioll is entitled to £71,630 of the balance Iield12024.. £41,109). Any surplus balances will be held until the next camp occurs. Page 15
Lincolnshire North Guide Association Notes Éo the Finaneial Statements for the Year Ended 31 July 2025 iiKued 19. Analysis of funds At l August 2024 Incoming Resourtes Resource5 Expended Transfers At31 July 2025 DesÉgnated Fund5 Designated funds 141,450 80.919 161.252) 8,000 169,117 General Funds Unrestricted income 76,018 24.123 130.194} 18,000} 61,947 Restrieted Funds Sally Hessey fund Census Granis Isle of Axholme Division NEE Adventure Grant 526 320 1,146 1.296 526 (1.146) 1,296 220,756 105.042 92,592 233,206 The Designated fund and Unrestricted In¢om¢ fund represent unresEricted funds within the charity. Where funds have been desiginated this is an internal designation by the chai'ity for a specific purpose. During the year the following Designated funds existed.. At l August 2024 Incorning Resource5 Resources Expended Transfer5 At31 July 2025 Designated Funds The County Shop Fund The County Depot Fund The County House Fund The Oaks Campsite Fund The Poacher Camp Fund County Hardship Funds St Lukes - Lease renewal 28.474 6,476 8,843 9,548 66,109 2.000 20.000 13,684 6,804 9,461 2,316 48,654 (13,228) (6,504) (18,4541 (4,9331 {18.1331 28,930 6,776 7,850 6,931 96.630 2.000 20,000 169,117 8.000 141.450 80.919 61,252 8,000 At J August 2023 Ineoming (as re.siaied) Resources Resour¢e$ expended At31 July 2024 Transfers Design&ted Funds Designated funds 101.054 36.131 (48,735) 53.000 141,450 General Funds Unrestricted income fund 129.916 14,231 (15.129) (53.000) 76.018 Restricted Fund5 Sally Hes5ey fund Census Grants Isle of Axholme Division NEE Adventure Grant 526 950 526 320 1.146 1.296 (630) 2.500 1,204 23?,446 54.008 ?20.756 Pag)e 16
Lincolnshire North Guides Association Notes to the Financial Statements for the Year Ended 31 July 2025 20. Net a55ets by fund Unrestricted Funds Restricted FUd$ Total Total Funds 2025 Fund5 2024 Tangible assets Investtnents Current Assets Creditors ..Amounts falling due Within one year Net assets 24,122 25 211,681 24,122 25 213,823 27.840 25 194.963 2.142 4,764 231,064 4,764 ?33.206 2.072 220,756 2.142 Comparntiv¢ amounts for 2024 comprise tangible assets unr¢stri¢ted of £27,840. Investments unrestricted of £25, ¢urrent assets unrestricted of £191,675 and Testricted of £3,288 (total £194,963). Cr¢ditors falling due within one year unrestricted of £2,072. Page 17
Lincolnshire North Guide Association Statement of financial activities by fund Year Ended 31 July 2025 onlinued Designated Fund5 2025 Designated Funds 2024 Incoming resources Incoming resource5 from generated funds Activities for generating funds Investmet]t income ncoming resources fiDin charitable activities Total incoming resources 20,487 20.900 150 15.081 36.131 60,312 80.919 Re$our¢es expended Costs of gener2ting funds Raising funds Charitable activities Total resource5 expended 19,664 41,588 61.252 21,510 27,225 Net incomingl{outgoing) resources before transfers 19.667 {12.604) Transfers Gross transfers between funds 8,000 53.000 Net movement5 in funds 27,667 40.396 Reeonciliation of funds Total funds broughi forward Total funds carried fonvard 141,450 101.054 141.450 This paLTe does not fonn part of the siatlltory financial statements. Page 18
Lineolnshire North Guide Association Statement of financial activities by fund Year Ended 31 July 2025 Unrestrieted ineome fund 2025 Unrestrleted income fund 2024 Incoming resource5 Incoming resource5 from generated funds Investment income Incoming resources from charitable acttvities Membership subseriptions Total incoming resoui'¢¢s 886 16,146 7.091 24.123 309 5,355 8,567 14,231 Re50UTces expended Costs of generating funds Raising funds Charitable activities Total resources expended 30,194 30,194 15.129 15.129 Net (outgoing) resources before transfers (6,071) (898) Transfers Gross transfers between funds (8,000) 153.000) Net Movement in funds (14,071) 153,898) Reeonciliation of funds Total funds brought forward Total funds carried forward 76.018 61.947 129.916 76,018 This pa¥e does not fomi part of the statutory financial statements. Page 19