Mirus-wales
COMPANY NUMBER: 01966665
REGISTERED CHARITY NUMBER: 517149
mirus
posslbllltl•s Inio r•alltl•s
Report of the Trustees and Financial
Statements for the Year Ended 31st March 2024
for Mirus-wales
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Mirus-wales
REPORT OF THE TRUSTEES FOR THE YEAR ENDING 31 MARCH 2024
The trustees are pleased to present their annual directors, report together with the financial
statements of the charity for the year ending 31 March 2024 which are also prepared to meet the
requirements for a directors, report and accounts for Companies Act purposes.
The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Articles
of Association, and Accounting and Reporting by Charities: Statement of Recommended Practice
applicable to charities preparing their accounts in accordance with the Financial Report Standard
applicable in the UK and Republic of Ireland (FRS102).
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Mirus-wales
CHAIRS REPORT 2023124
As we reflect on this past year at Mirus, it's clear that it has been a transformative period for us as
an organisation. Under the leadership of our new Chief Executive, Kirsty Davies-warner, we've
navigated significant change, while continually focusing on our core purpose - to provide the
support that people need to live good lives. We've strengthened our commitment to person-
centred support, keeping the voices of the people we support at the heart of everything we do.
One of the most exciting developments has been the creation of the first paid Mirus Ambassador
roles. a significant step toward valuing lived experience within our organisation. Alex and Adam,
our Mirus Ambassadors, have played a critical role in advocating for greater inclusivity in Wales,
and their work is already making a difference. Their campaigning efforts, informed by the
experiences of the people we support, have highlighted significant barriers, such as issues with
public transport and cashless payments, which we're actively working with them to address.
We're hopeful that these roles will expand in the future, so that more people with learning
disabilities, mental ill-health and autistic people can bring their unique perspectives, skills and
experiences to all levels of our organisation.
Celebrating our achievements has been a highlight this year, especially during our Mirus Stars
Awards, where we came together to celebrate the incredible achievements and contributions of
both our staff and the people we support. These moments of celebration reinforce the deep sense
of community that defines Mirus.
This year, we began our journey to becoming a trauma-informed organisation, recognising the
impact trauma can have both on the people we support and our staff. This shift is essential for
creating an environment where everyone feels safe, respected and valued.
Looking forward, we're excited about the path ahead. We're committed to making a significant and
positive impact on the lives of the people we support and the communities we work in. As part of
this, we have committed to continually developing the services, support and information we
provide in the Welsh language.
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Mirus-wales
We've focused on refreshing our strategic plan to align with our vision for the future. Our Trustees
have worked closely with the management team to develop inspiring plans that will guide us in the
years ahead, ensuring we remain adaptable, responsive and innovative in our approach.
Our refreshed strategic objectives are:
1. Work with people, families and communities to build support networks that enable people to
live good lives.
2. Invest in our diverse, highly skilled, engaged and supported workforce
3. Grow sustainably so that we are a resilient organisation, able to drive social value and
influence our operating environment
4. Influence our operating environment to protect the rights of people, families and
communities.
To enable us to achieve these objectives, we have reintroduced the Director of Support role. Sara
Davies joined us in March, bringing with her a wealth of management experience and an outlook
that aligns with our mission and values.
On behalf of the Trustees, I would like to thank Mirus staff, volunteers and everyone who has been
part of this journey with us. Together, we're building a more inclusive Wales, where everyone can
live a good life.
Nick Beckett
Chair
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Mirus-wales
FINANCIAL REVIEW
The net unrestricted surplus for the year ended 31 March 2024, before transfers amounted to
£89,039 (net incoming unrestricted surplus 2023.. £1,984,125). The cumulative unrestricted funds
increased to £5,287,700 (2023: £5,311,703). The movements in the individual designated funds
are shown in note 16. The restricted funds include the monies received for the provision of care in
the local authority areas in which the charity works. The total incoming resources from these
sources amounted to £25,940,584 (2023: £23,108,943) and the total expenditure from restricted
reserves amounted to £26,053,626 (2023: £25,088,319). A transfer from unrestricted reserves
was made resulting in net resources (after actuarial gainsllosses) of £0 (2023.. £0).
All the incoming resources have been applied to further the objects of the charity. The funding for
the year continued to be received from those Local Authorities and Health Boards with whom the
charity is commissioned. In addition, the charity received Supporting People Grants from Local
Authorities as well as contributions from the people we support in the form of housing benefit and
other contributions. The principal cost for the year was staff salaries and related costs. The staff
provide the level of support required to meet the charity's obligations under the commissioned
contracts.
INVESTMENT POWERS AND POLICY
Under the Articles of Association mirus has the power to invest for the furtheran￿ of the charity's
principal activity. All investments comply with the Charity Commission guidelines. The trustees,
having regard to the liquidity requirements of the charity have operated a policy of keeping surplus
cash balances as liquid as possible and any surplus balances will be invested in fixed term deposit
accounts.
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Mirus-wales
RESERVES POLICY AND GOING CONCERN
mirus analyses its, risk as an organisation and recognises the need to hold reserves, as an
example to:
provide for potential liabilities because of a significant reduction in commissioned contracts
such as redundancy and other contracted commitments.
ensure that where funding levels for support are reduced that appropriate levels of support
continue to be provided whilst negotiations with the commissioner are agreed, or an
alternative solution identified.
The level of available reserves (unrestricted funds less fixed assets and designated reserves) on
3191 March 2024 was £4,428,897 (2023: £3,874,872). mirus also has aC￿sS to loan finance to
manage any working capital requirements.
The Trustees regularly review mirus reserves policy and position to ensure that it can meet the
ever-changing impact of legislation and commissioning requirements on the Social Care sector.
PLANS FOR FUTURE PERIODS
Our strategic aims for the next three years are:
1: Work with people, families and communities to build support networks that enable people to live
good lives.
2.. Invest in our, diverse, highly skilled, engaged, and supported workforce
3.. Grow sustainably so that we are a resilient organisation able to drive social value and influence
our operating environment
4: Influence our operating environment to protect the rights of people, families and communities to
live a good life.
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Mirus.Wales
REFERENCE AND ADMINISTRATIVE DETAILS
Charity number:
Company number:
Registered office:
517149
01966665
Unit 5 Cleeve House, Lambourne Crescent.
Llanishen, Cardiff CF14 5GP
Our advisors:
Auditors:
Haines Watts Wales LLP, 7 Neptune Court, Vanguard Way, Cardiff CF24 5PJ
Solicitors:
Douglas-Jones mer￿r, 16 Axis Court, Mallard Way, Swansea, SA7 OAJ
Bankers:
National Westminster Bank PLC, 50 Station Road, Llanishen. Cardiff
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Mirus-wales
Directors and Trustees:
The directors of the charitable company (the charity) are the trustees for the purpose of charity
law. The members at the Annual General Meeting appoint the Trustees. The trustees and officers
serving during the year and since the year end were as follows:
Mr Nick Beckett (Chair
Mrs Deborah Bainbridge (Vice Chair)
Ms Roz Waterhouse
Ms Helen Cook
Mr Ben Price
Dr Janet Webster
Mrs Deborah Stein
Mr Ronald Zammit (Treasurer)
Mr Stephen Porter: Appointed 26th June 2023
Mrs Heidi Morris: Appointed 25th September 2024
Mr Bernard Gibson (Interim Treasurer): Resigned 15th January 2024
Mr Andy Jones: Resigned 19th December 2023
Mr Benjamin Hurrell: Resigned 5th January 2024
Mr Dylan Ashpole: Resigned 11 th De￿mber 2023
Company Secretary:
Alison Corten - Director of People and ReSoUr￿S
Senior Management Team:
Kirsty Davies-warner - Chief Executive
Alison Corten - Director of People and Resources
Neil Yates - Director of Organisational Development
Sara Davies - Director of Support
Nichola Jones - Assistant Head of Service and Responsible Individual
Peter Davies - Assistant Head of SeNice and Responsible Individual
Sally Bathurst- Assistant Head of Ser￿[Ce and Responsible Individual
Leanne Smith- Head of Finance
Margaret Falcon - Head of Learning & Development
Claire Dixon- Head of Human Resources
David Isaac-Jones - Head of Resourcing and People Projects
Claire Dunkerton - Head of Practice and Culture
Chris Garlick- Head of Health & Wellbeing
Sarah Pierce - Head of Systems & Technology
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Mirus-wales
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
Mirus-wales is a company limited by guarantee and not having a share capital, registered in
England and Wales (company registration number 01966665) and is governed under its Articles of
Association. Mirus-wales is also registered with the Charity Commission (charity registration
number 517149). The Trustees are also the Directors of the charitable company.
Appointment of trustees
As set out in the Articles of Association the minimum number of trustees shall be three but shall
not be subject to any maximum unless otherwise determined by a ￿SolUtion of the trustees.
Every trustee shall be appointed or re-appointed by a resolution passed at a properly convened
meeting of the Board of Trustees either.. as soon as reasonably possible following retirements at
the Annual General Meeting or at any other time of the year.
In selecting individuals for appointment or re-appointment as trustees; the Board of Trustees must
have regard to the skills knowledge and experien￿ needed for the effective administration of
Mirus.
A retiring trustee may be re-appointed for a further term but shall not be counted in the quorum for
that part of the meeting or have a vote on the matter.
Every trustee after election must sign a declaration of willingness to act as a trustee of the Charity
before he or she may vote at any meeting of the Board of Trustees.
Trustee induction and training
Trustees receive an induction that includes all the key governance documents, strategic plans the
work of the current Board of Trustees and engagement visits to visit the people we support and
their staff teams.
A formal process of application and interview selection by Trustees and the people we support is
the first stage and successful candidates are encouraged to attend a Board Meeting as an
observer prior to being co-opted as a Trustee. Additional training is offered from time to time,
which contributes to the effectiveness and skills of our Trustees and is driven by the regular skills
review that is undertaken.
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Mirus-wales
Delegation of Authority
Important review responsibilities are delegated to Board committees. so that Trustees can better
support management and also examine important issues in greater depth. The Chief Executive
and key senior personnel attend each committee meeting unless the committee chair agrees
otherwise. The committee activities are formally reported back to the Trustee Board by the
committee chairs, supported by relevant senior key personnel, so that all Trustees can probe and
understand the committees, decisions.
Board Structure
Mirus Trustees are ultimately responsible for directing the affairs of the charity, ensuring that it is
solvent, well-run, and delivering the charitable outcomes for the benefit of the public for which it
has been set up.
The Trustees must ensure compliance and have both a duty of prudence and care.
Mirus Trustees bring a diverse range of professional expertise. all highly relevant to the charity's
strategic objectives and values.
Mirus has a Board of Trustees who meet at least four times a year as well as attending an annual
Board Development Day. Trustees also have the option of sitting on a Sub Committee as shown
below:
Governance Committee
Finance and Business Development Committee
Quality of Care Committee
People & Culture Committee
Remuneration Committee
Trustees may be allocated to a specific region and are required to scrutinise and comment on the
Review of Quality-of-care Report for that region.
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Mirus-wales
Minutes of all committee meetings are made available to Trustees via a Board SharePoint Site.
This enables Trustees to aC￿sS past and present meetings and decisions from one single, secure
digital plaffomi. This supports our governan￿ and compliance, enhances information
confidentiality and security and facilitates Board administration as well as reducing our
environmental Impact.
Governance Committee
The Governance Committee oversees regular self-reviews of our governance viewed against the
Charity Commission Charity Governan￿ Code. There are seven principles of the Code, and these
relate to organisational purpose, leadership, integrity, decision-making, risk and control, board
effectiveness, diversity and openness and accountability. The Code emphasises that it is
important that Trustees discuss the Code's principles and recommended practice and make well
considered decisions about how these should be applied. The committee reports regularly to the
full Board of Trustees and area satisfied that Mirus is applying all the seven principles in the way
that it is govemed and that it regularly monitors and conducts self-reviews to ensure it meets the
desired outcomes in respect of each of the seven principles of the Code.
Finance and Business Development Committee
The Finance and Business Development Committee reviews Mirus financial systems and controls,
including key financial risks, financial results and the balan￿ sheet. It also reviews Mirus budgets,
cost management, cash management. its policy for investment of surplus funds and its reserves
policy. Internal controls over all forms of commitment and expenditure continue to be refined to
improve efficiency. Processes are in place to ensure that performance is monitored, and that
appropriate management information is prepared and reviewed regularly.
Quality of Care Committee
The Quality-of-care Committee provides oversight of the Mirus Quality Assurance Strategy and
advises the Board on the effectiveness of this framework in providing safe and effective care for
the people supported by Mirus.
The Committee also ensures that services are compliant with the Regulated Services, making
recommendations to the Board on any changes that are needed to improve the quality and safety
of Mirus servI￿s.
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Mirus-wales
People & Culture Committee
The People & Culture Committee ensures appropriate oversight of the human resources
performance of the organisation. This includes best practice recruitment, retention and employer
offer, assuring the Board that Mirus meets required policies, standards, best practice and
regulatory requirements. The Committee also undertake risk management reviews of the Mirus
People & Culture workstreams.
Remuneration Committee
The Committee meets at least once a year and on an as needed basis. The Committee reviews all
recommendations on the remuneration of Mirus staff, including key management personnel. The
committee focuses on ensuring that the remuneration of all employees is competitive and fair
within the current financial constraints that the sector faces. The remuneration of all staff is
reviewed every three years through an external Job Evaluation exercise, and any changes
approved by the Board of Trustees.
The directors comprising of the board of directors, who are the charity's trustees, give their time
freely and no director received remuneration in the year. Details of the directors, expenses and
related party transactions are disclosed in note 11 to the accounts.
Risk management
A Risk Register is at the heart of the risk management processes of mirus. The Risk Register is
reviewed in significant detail by the relevant committee and appropriate mitigation and action plans
developed. The major risks are reported through to the full board alongside details of the actions
completed or being undertaken to mitigate the risk.
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Mirus-wales
Mirus has in place:
Suitable levels of supervision, training and procedures to ensure the standard of care is of
the highest level.
Robust internal controls and internal audit prO￿dureS to safeguard the monies of those we
support.
Appropriate levels of insurance to cover public liability, employer liability and other areas
relevant in its operations.
The Board of Trustees are satisfied that these risks are rigorously controlled and monitored
through internal and external sources and that risks are effectively managed.
Risks and Considerations
The Trustees regularly review the risk register and consider the major risks to which Mirus-wales
is exposed and the systems which have been established to mitigate those risks. Board meetings
include the monitoring of financial and operational performance and risk.
Senior key personnel present to Trustees about their specific area of responsibility and routinely
manage and review its Risk Register.
The principal risks are associated with"
Workforce Challenges:
Recruitment and retention of skilled social care workers are ongoing issues, impacting
service delivery.
Reduced public spending:
The sector that the Charity operates in continues to undergo significant change and public
services in Wales will remain under intense financial pressure for many years. Mirus-wales
has responded to the financial pressures through continuing to seek efficiencies whilst
protecting the support that it provides to people.
Demographic Changes:
An aging population increases the demand for social care services, putting pressure on
resources and workforce capacity.
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Mirus-wales
Equality & Diversity
mirus is committed to building a workforce which is valued and whose diversity reflects the
communities in which it operates. mirus is committed to and strives to ensure that every individual
who works for us, or who applies to work (providing they have a legal right to work in the UK) will
be treated fairly and equally valued regardless of their protected characteristics or other
circumstances, including disability.
Public Benefit Statement
Within the objects, mirus public benefit aim is to relieve people in Wales who are in need due to a
learning Disability, a mental or physical illness to enable them to live fulfilled, valued lives by..
providing care, support, education. accommodation and practical advice.
supporting carers who are helping such persons within and outside the home.
mirus supported 228 people as at 31st March across ten local authority areas; Cardiff, Vale of
Glamorgan, Bridgend, Ceredigion, Powys. Caerphilly, Newport, Neath Port Talbot, Swansea and
Torfaen. We also provide support commissioned across 4 Health Boards in Cardiff & Vale, Powys,
Aneurin Bevan and Swansea.
Region
How many people were being
provided care and support by the
service as of 31 st March 2024
Supported Living Services
Cwm Taff
27
Cardiff and Vale
100
36
Gwent
16
Powys
Western Bay
Totsl
22
15
75
23
240
86
We support people with a variety of needs, goals and aspirations through service models which
include supported living, community connections, complex behaviour and autism specialist
servI￿s, respite, and community support services.
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Mirus-wales
No Trustees receive any benefit from the services that we operate. In the furtheran￿ of these
aims, the Trustees of mirus have complied with the duty in section 17(5) of the Charities Act 2011
to have due regard to the Charity Commission's published general and sub-sector guidance
concerning the operation of the Public Benefit requirement under the Act
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Statement of Trustees Responsibilities
The Trustees are responsible for their Annual Report and for the preparing of the financial
statements in accordance with applicable law and United Kingdom Generally Accepted Accounting
Practice. They are also responsible for ensuring they give a true and fair view of the incoming
resources and the application of resources of the Charity during the year, and of the situation as at
the end of the financial period. In preparing these financial statements, the Trustees are required
to:
select suitable accounting policies and apply them consistently.
make judgments and estimates which are reasonable and prudent.
state whether the applicable accounting standards have been followed, subject to any
material departures disclosed and explained in the financial statement.
prepare the financial statements on an on-going concern basis unless it is inappropriate to
presume that the Charity will continue in operation.
The Trustees are responsible for keeping proper accounting records which disclose with
reasonable accuracy at any time the financial position of the Charity and enable them to ensure
that the financial statements comply with applicable laws and regulations. They are also
responsible for safeguarding the assets of the Charity and for their proper application as required
by charity law, and hence for taking reasonable steps for the prevention and detection of fraud and
other irregularities.
Statement as to Disclosure of Information to Auditors
With regard to the preparation of this Annual Report and Accounts:
as far as each Trustee is aware, there is no relevant audit information of which the Charity's
auditors are unaware.
each Trustee has taken all the steps that a Trustee might reasonably be expected to have
taken to be aware of relevant audit information and to establish that the Charity's auditors
are aware of that information.
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Statement of Trustees Responsibilities
Auditors
1. A resolution to re-appoint Haines Watts LLP as auditor for the ensuing year will be
proposed at the Annual General Meeting.
2. Approved by the Board of Trustees on 9th December 2024 and signed on its behalf by..
Signed
Nick Beckett (Chairperson)
Dated
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Report of the Independent Auditors to the Members of Mirus.Wales
Opinion
We have audited the financial statements of Mirus-wales (the 'charitable company,) for the year
ended 31 March 2024 which comprise the Statement of Financial Activities, the Balance Sheet,
the Cash Flow Statement and notes to the financial statements. including a summary of significant
accounting policies. The financial reporting framework that has been applied in their preparation is
applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted
Accounting Practice).
In our opinion the financial statements:
a. give a true and fair view of the state of the charitable company's affairs as of 31 March
2024
and of its incoming resources and application of resources, including its income and
expenditure, for the year then ended.
c. have been properly prepared in accordan￿ with United Kingdom Generally Accepted
Accounting Practice; and
d. have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAS (UK))
and applicable law. Our responsibilities under those standards are further described in the
Auditors responsibilities for the audit of the financial statements section of our report. We are
independent of the charitable company in accordance with the ethical requirements that are
relevant to our audit of the financial statements in the UK, including the FRC'S Ethical Standard,
and we have fulfilled our other ethical responsibilities in accordance with these requirements. We
believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis
for our opinion.
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Report of the Independent Auditors to the Members of Mirus-wales
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the trustees, use of the going concern
basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating
to events or conditions that, individually or collectively, may cast significant doubt on the charitable
company's ability to continue as a going con￿rn for a period of at least twelve months from when
the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are
described in the relevant sections of this report.
Other information
The trustees are responsible for the other information. The other information comprises the
information included in the annual report, other than the financial statements and our Report of the
Independent Auditors thereon.
Our opinion on the financial statements does not cover the other information and we do not
express any form of assuran￿ conclusion thereon.
In connection with our audit of the financial statements, our responsibility is to read the other
information and, in doing so, consider whether the other information is materially inconsistent with
the financial statements, or our knowledge obtained in the audit or otherwise appears to be
materially misstated. If, based on the work we have performed, we conclude that there is a
material misstatement of this other information, we are required to report that fact. We have
nothing to report in this regard.
Opinion on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
the information given in the Report of the Trustees for the financial year for which the
financial statements are prepared is consistent with the financial statements. and
the Report of the Trustees has been prepared in accordance with applicable legal
requirements.
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Report of the Independent Auditors to the Members of Mirus-wales
Matters on which we are required to report by exception.
In the light of the knowledge and understanding of the charitable company and its environment
obtained in the course of the audit. we have not identified material misstatements in the Report of
the Trustees.
We have nothing to report in respect of the following matters where the Companies Act 2006
requires us to report to you if, in our opinion:
adequate accounting records have not been kept or returns adequate for our audit have not
been received from branches not visited by us" or
the financial statements are not in agreement with the accounting records and returns., or
certain disclosures of trustees, remuneration specified by law are not made; or
we have not received all the infomation and explanations we require for our audit; or
the trustees were not entitled to take advantage of the small companies, exemption from the
requirement to prepare a Strategic Report or in preparing the Report of the Trustees.
Responsibilities of trustees
As explained more fully in the Statement of Trustees Responsibilities, the trustees (who are also
the directors of the charitable company for the purposes of company law) are responsible for the
preparation of the financial statements and for being satisfied that they give a true and fair view,
and for such internal control as the trustees determine is necessary to enable the preparation of
financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the charitable
company's ability to continue as a going concern, disclosing, as applicable, matters related to
going concern and using the going concern basis of accounting unless the trustees either intend to
liquidate the charitable company or to cease operations, or have no realistic alternative but to do
so.
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Report of the Independent Auditors to the Members of Mirus.Wales
Our responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a
whole are free from material misstatement, whether due to fraud or error, and to issue a Report of
the Independent Auditors that includes our opinion. Reasonable assurance is a high level of
assurance but is not a guarantee that an audit conducted in accordan￿ with ISAS (UK) will always
detect a material misstatement when it exists. Misstatements can arise from fraud or error and are
considered material if, individually or in the aggregate, they could reasonably be expected to
influence the economic decisions of users taken on the basis of these financial statements.
Irregularities. including fraud, are instances of non-compliance with laws and regulations. We
design procedures in line with our responsibilities, outlined above, to detect material
misstatements in respect of irregularities. including fraud. The extent to which our procedures are
capable of detecting irregularities, including fraud is detailed below:
Our planning procedures identify the legal and regulatory frameworks applicable to the operations
and financial statements of the company. These are reviewed internally with the audit team
including relevant industry experience and expectations as well as externally with the client
management. The key laws and regulations we considered in this context were the UK
Companies Act 2006, 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,,
UK GAAP (FRS 102) and relevant tax legislation.
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Report of the Independent Auditors to the Members of Mirus.Wales
Once identified, we assess the risks of material misstatements in relation to the laws and
regulations, irregularities, including fraud and adjust our testing accordingly. Our audit procedures
include:
Discussing with Trustees and management which areas of the business they believe to
be more susceptible to fraud, and whether they have any knowledge or suspicion of
fraudulent activities.
Obtaining an understanding of the key controls put in place by the charitable company
to address risks identified. assessing the effectiveness of those and discussing how
these are maintained and monitored internally.
Assessing the risk of management override and review and testing of journal entries
made into the accounting system.
Challenging assumptions and judgements made by the charitable company in relation to
the significant accounting estimates employed in the preparation of the financial
statements.
Discussing with Trustees and Management the legal and regulatory obligations of the
charity and whether they have any knowledge or suspicion of non-compliance.
Despite the audit being planned and conducted in accordance with ISAS (UK) there remains an
unavoidable risk that material misstatements in the financial statements may not be detected
owing to inherent limitations of the audit, and that by their very nature, any such instances of fraud
or irregularities likely involve collusion, forgery, intentional misrepresentation, or the override of
internal controls.
A further description of our responsibilities for the audit of the financial statements is located on
the Financial Reporting Council's website at www.frc.org.uklauditorsresponsibilities. This
description forms part of our Report of the Independent Auditors.
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Report of the Independent Auditors to the Members of Mirus-wales
Use of our report
This report is made solely to the charitable company's members, as a body, in accordance with
Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we
might state to the charitable company's members those matters we are required to state to them in
an auditors, report and for no other purpose. To the fullest extent permitted by law, we do not
accept or assume responsibility to anyone other than the charitable company and the charitable
company's members as a body, for our audit work. for this report, or for the opinions we have
formed.
Victoria Carter (Senior Statutory Auditor) for and on behalf of
Haines Watts Wales LLP, Statutory Auditors
7 Neptune Court
Vanguard Way
Cardiff
CF24 5PJ
Date:
19th ts£combL( 2DI
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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 accordan￿ with the Charities SORP (FRS 102) 'Accounting and
Reporting by Charities: Statement of Recommended Practi￿ 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 on a going concern basis.
Income
Donations are recognised where there is entitlement, ￿rtaInty of receipt and the amount can be
measured with sufficient reliability.
Deferred income represents amounts received for future periods and is released to incoming
resources in the period for which, it has been re￿ived. Such income is only deferred when:
The donor specifies that the donation must only be used in future accounting periods. or the donor
has imposed conditions which must be met before the charity has unconditional entitlement.
All incoming resources are included in the statement of financial activities when the charity is
entitled to the income and the amount can be quantified with reasonable accuracy. The following
specific policies are applied to categories of income.
Housing benefit claimed on behalf of all service users is accounted for on a receivable basis.
Grants and service level agreements to support the provision of care are accounted for in the
financial year to which they relate. Grants received to finance the cost of fixed asset are
recognised as restricted funds and used to finance the annual depreciation charge.
Investment income is recognised on a receivable basis.
Income from charitable activities includes income recognised as earned (as the related goods or
services are provided) under contract.
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Accounting Policies
Expenditure
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 costs of an indirect nature necessary to support them.
Support costs
Support costs include central functions and have been allocated to activity cost categories on a
basis consistent with the use of reSoUr￿s, for example, allocating propety costs by floor areas, or
per capita, staff costs by the time spent and other costs by their usage.
Governance Costs
Governan￿ costs include costs of the preparation and examination of the statutory accounts. the
costs of trustee meetings and the cost of any legal advice to trustees on govemance or
constitutional matters.
Financial Instruments
Current assets and liabilities, including cash held at bank or as part of short-term deposits, are
recognised at cost or valuation as at the year end. Aged debtors and liabilities are held at cost in
line with FRS 102.
Page 25 of 40

Accounting Policies
Depreciation
Depreciation is provided on assets in eX￿sS of £1 ,000 and capital in nature. Depreciation is
calculated to write off the cost of assets over their expected lives at the following annual rates..
Freehold properties:
Cost of freehold
20/0 of latest revaluation
Cost of adaptations
4% ofcost
Leasehold properties
Over the term of the lease
Project furniture
33 % of cost
Office furniture & equipment
100/0 of WDV
Computer equipment
Computer software
33 % of cost
Written off in year of purchase.
Site office refurbishment costs
Over the term of the lease
Motor vehicles
Cost less anticipated residual value
(written off over 3 or 5 years)
Page 26 of 40

Accounting Policies
Grants
Capital Grants
Capital grants. received to fund the purchase of fixed assets are brought into restricted funds via
the Statement of Financial Activities and reduced annually by the charge for depreciation.
Revenue grants
Grant contribution is accounted for in the accounting period to which it relates. Clawback of local
authority grant is accounted for in the year in which it is known. Notification of such costs is not
received until after the statutory accounts have been finalised and submitted.
Designated Funds
Designated funds are unrestricted funds set aside at the discretion of the trustees for specific
purposes. Further explanation of the nature and purpose of each fund is included in the notes to
the financial statements.
Housing Benefit Reserve
This represents unspent Housing Benefit monies carried forward for the benefit of the service
users.
Page 27 of 40

Accounting Policies
Pensions
The Company operates a defined contribution pension scheme, the cost of which is written off to
the income and expenditure account on an accrual's basis. The assets of the scheme are held
separately from those of the company in an independently administered fund.
The company also operated a defined benefit scheme which is separately recognised on the
balance sheet in accordance with FRS102.
Management charges
Management charges are made to each individual project within the organisation for administrative
services, centrally organised training, Insuran￿ and recruitment costs.
Liabilities
The financial statements are prepared on the accruals basis thus recognising all liabilities when
the Charity has committed itself to an expense or contractual obligation as per FRS 102.
Apportionment of Costs
Direct costs are allocated to the individual projects on an actual basis with central costs being
apportioned based on individual bed spaces andlor specific agreements with funders. As the
Charity is not registered for VAT all input VAT is irrecoverable and is included with the related
costs.
Page 28 of 40

Statement of Financial Activities (Incorporating an Income &
Expenditure Account) for the Year Ended 31st March 2024
2024
Total Unre8lricled Restricted
funds
funds
funds
2023
Total
funds
Unre$tri¢ted Restricted
funds
funds
Notes
In¢ome athd
endo¥menQs Irom
OoThaiiofis andItya¢￿S
vesimeTht fft¢ome
73x3
73.923
19.687
19.667
Ch•rttabl* aciivill•S
Receiv￿￿10Mp*Opl(v W*
suppori
Looalgoverr¢rr*nt wanrs
SPG èDdoihti allowaTh¢es
Tiaw ahdo1￿1 i)c¢yne
245.388
245.388
25.227.683
702.9)1
3.(
261.642
261.642
21375.857 22275.857
733.096
733.086
l976.096
25237.683
702.901
76.
459216
25240.5e4
26,399.
2258.580
rJ.KI8A43 25267.5fts
E*p*ndilui* o
Chasitablt aciivili•s
Direct chaitiaNe èynthiure
Nèt in¢ornel
[eip*ndil￿re) belor*
T1￿$(￿5 brtwe¢nlunds
370.177
26.(6J.626
26.429.W3
274.455
25.08&319 25262.774
(113.0421
n3.012
I24.￿•
l984.125
Il369.3761
Il$84.4151
l369.376
4.749
1113.042)
Ntt incomel
lèxp¢n41Il￿1*I before
other Tecognised gains
a¢lu￿111 ga•)slllossèsl
cffl dtlined beTh*lit peThsioTh
Scheme.
124.(Inl
$H.749
16WJ.O(
4.749
6￿.(4X)
6KI.(
Nt¢ moYemeTri in Ivnd5
R*eoTheiliation of I￿￿05
12¢X￿)
I24.(￿)
6M.749
614.749
Toi•l Ivnds bioughi
Soi¥aid
5.JI1703
521I703
I.￿.954
4.696.954
Tol•1 lunds ¢aiiied
5287.7
5287.n
5211703
SJIL703
Continuing operations: All income and expenditure have arisen from continuing activities.
Page 29 of 40

Cash Flow Statement for the Year Ended 31st March 2024
Ilotes
2024
2023
Cash Ilows from operating activities
Cash generated from operations
(946.610)
(1,661.391)
Net cash provlded by (used in) operating aclivities
(946.610)
(1,661.391)
Cash flows from investing acli¥ilie$
Purchase of tangbk fLYed assets
Sa* of tangtsk ft¢ed assets
Inleresl receNed
{4S)
73.923
19.667
leresl pak1
Net cash provided by (used in) invesling acti¥ilies
73,923
19.622
Cash flows from financing a¢tivrties
Loan repayff*nt m year
Net cash provided by (used in) financing activitses
Change in cagh and cash equivalents in the reporting
period
(872,687>
(1.641,7691
Cash and cagh equivalent$ at the beginning of Ihe
reporting peiiod
S.OS4.203
6,705.972
Cash and cash equivalents at the end of the reporti
period
4.191.516
S.C64,203
Page 30 of 40

Balance Sheet as at 31st March 2024
Company No: 01966665
2024
Tolal
Funds
2023
T￿al
Funds
Notes
Uniesriicied
Aesiricted
Funds
Fixed Assels
Tan9ible Assets
529x1
581.417
581.417
Cuiieni Assels
DebtOFS
3.￿6.167
3.K6.%7
3.029520
Cash ai Bank
4.757.71J
(566.Nl
4.191.5
5Th.203
8.093.723
4.757.71)
2.539.973
7.297.683
Cieditois
12.539.573) 12.539.973)
I3.￿.437)
w￿￿*1 one ￿ar
Nei Cuireni Assots
4.757.7KI
4.757.rn
4.7x1.286
Total Assels Le5$
Cuiienl Liabiliiies
5.287.7C(I
5.287.7C(I
5.311.703
Ciedilors
AmouN5 due ali
rMrethanoneyear
Pwovision loi
Liab¢lit•es
N•1 Asseis
5287,7C
5.287.7(
5.311.703
Lknre$ts￿led Fwds
4.S19.781
791.922
4.S19.781
4.6￿?54
OeggnaiedRtSèEYèS
ofil I (Ltsssl
791.922
(24.Cl)31
(24.0031
6N.749
T4)tal Funds
S287.7LKI
5287.7CO
5.311.703
The financial statements were approved by the Board of Trustees on 9th December 2024 and
were signed on its behalf by:
Signed
Nick Beckett (Chairperson
Page 31 of 40

Notes to the Financial Statements for the year ended 31st March 2024
Noteg
Actual £
2024
A¢tu•l £
2023
2 Donalions and Legacies
1.175
3 Irbvèsimèni Incomt
73J23
19.667
Reconciliation of nei incomel(expend*uiel to
net cash Ilo¥ ITorn opèiaoinq aclivilies
Nei incomell*xpÈnditurel foF the fepoFling
period las pèi the slalemeni ol IFYbanGial
124.0031
4.749
Adjustmènis lry..
Depreciaiionchwges
Interesi ieceived
INèr+si pa
Movement on FrfQWSiC￿S
movem*￿ on salès olliKed assets
Ihcr*asèl l Dèciease in debtois
Ioeueasell hciease ￿ ciedil*XS
47.925
173.923)
62,370
119.6671
1210£1)01
3.$02
176.647)
1823.464)
11.C¢O.8461
1417.8971
Net Cash piovided by lused in) opwalin9
1946.6101
11.661.391)
5 Income from Chaiirabh Acii¥ilies
Lo￿1 PA#knrilyCat?Fund
Health C*e Furbdi
H¢￿sing 6enelit Furds
supp￿lIngP￿0Ple Grant
Rechwges
Peisonèl
Grant Fundir
herFimd
19.312275
3.323.361
2fj02.048
702.901
47.761
197.627
47.761
85246
17.192.344
2.720.%2
1463.352
733.
33.346
228.297
106.476
1.869.620
26.318.980
25.346.683
6 Chaiiiable a¢14vilies Costs
Chwiiableacrwi*s cosis
26.423.&)3
25.￿.774
Page 32 of 40

Notes to the Financial Statements for the year ended 31st March 2024
Motes
A¢￿8[ £
2024
Atlual £
2023
7 Direct costs ol chatitable aclivities
Staff cosis
Tiavèl aftdcai *￿￿￿se$
Awommodattsjn Co#$
Bad dobts and
Depieerèuon
Loss onsale of assels
Apwiionmèrt ol ¢0sts
.925.332
55.272
2.192.426
100.845
5.639
19355,271
45.862
2J)5.083
12.743
3.774.112
3J72J93
26.053.626
25.088.313
8 supp￿¢ Cosls
MaTragemeni
Wages
Adrninislfaiionexpens
esiabh'shmenicosis
Oèwèci*ioti of tarKJiblè hèiitagèassèts
rl10nw*￿ ol cost
1847.552
879.584
263.845
2288294
854.179
39.836
13.372.333)
13.774.112)
256,764
8.212
Goveinan¢e cosls
Wa9es
Authiors renM•)w*KJn
Athnirristraiion
77X
16.296
12.581
13.762
113.413
6.243
9 Net lincome)lexpendiiuie
Net lè)yeTha"luwÈl is ￿￿ed afieF
Audit￿% rerrrtmef¥p
reciath)n- ownèd ass￿$
Operalsn9leases
Surplus on dispos&oFfwed ass•1
45.524
S2.579
68.875
Page 33 of 40

Notes to the Financial Statements for the year ended 31st March 2024
Notes
Aclual £
2024
Actual £
2023
10 Tiusiees ienuffteraiion and benefits
Trusteesiecewed aryiernw￿*￿fi n2024or 2023.
Trusite Èxpens￿ paid the yeaw
815
11 Siall costs
Wagès and
Social security
Pension c051$
ovi&onlOrrè&￿d3
20,899,144
1.762.496
250.771
19.Th,980
1.784,657
J.156
22.812.411
21.766.793
AV￿39* Number ofPersons ETrphy*ddurr*jt￿
Pwst)nsEmployed ai End ofY*
(Pèirnanenl and Cawèll
772
ThèrnIm￿l cl e￿Ie*S whos*efflok¥nèNs ar￿￿ed1?
ovèr t60.000in theYe￿ wweaslollows..
t110.(Ql10 t120.(
t100.001Eo £110.000
0.00110 £100.000
t80.001 to £90.CQO
t70,001 to £80.OCoJ
60.￿7 Eo £70.COO
Dwtn9 iheyear mirus pa key mana9erneN
loiè&'nq £1.121.26112023. £944.9601.
KeymanagemeN are eonsts4èrèdiobè 1412tr23.. N}
individuab who dweulyirnpaci uponihè sliateg￿
of ihèchaity.
Page 34 of 40

Notes to the Financial Statements for the year ended 31st March 2024
12 Tangtsi le Fixed Assels
Leasehold
& Fieehold
Piopeities
Improve
-rnents lo
Piopert¥
Piojeci
Fuiniluie
Cosi:
Ai 1st A￿￿2023
Addirions
'sposals
Depreciaiion:
Ai1st Apiil 2023
Char9e I￿Year
Oisposals
Nei Book Value at 31st m￿¢￿ 2024
yXI.CW 258.870
201.504
7.459
63.536
23.129
341.037
172.205
Nei Book Value ai 31st Maich 2023
348.4
195.334
Furnituie
Fumiiuie Conw¢ei
Total
C051-
Ar 1siAprl 2023
Ad&'iions
Isposals
Depiecialion:
12.870
934.317
I3￿3•
13.9)21
Ai l$1 Apra 2023
Chwgèfoiyear
Disposals
Nei Book Valu* ai 31s1 Maich 2024
8.420
722
71.045
16.6
353.5
47.925
13.020
s28.￿1
Nei Book Value ai 3151 Maich 2023
4.450
33.137
581.417
Notes
Actual £
2024
Actual £
2023
13 Debiois: arnounis lalling due Viohin one ye
0￿￿￿$L•d
Pi•paymènts andA￿[￿ed hcom*
2.￿2.642
)3.325
3.106.167
2.480.868
548.652
3.029.520
14 Cieditois: afftounts lallin9 qhje Viihin oybe ye
Bank Loans and Ovwdralis
Social Securiiy and￿hèrTa￿•S
hei cred￿Or$
Del*r￿ knct)me
2N.832
421.586
1,125,527
778.018
2.539.973
518.876
1.227.484
1.6&8.077
3.363.437
Deleifed Incoffte:
Deferred kncomeBi0ug￿ F￿w*d.
Arnounrs Releèsediolncom?
Arn￿￿15 Deleriedin iheye
1ffj16117T
11.6%.0771
778.018
2.20S.331
(2205.331)
1.6*.077
15 CTe&ilois: amounts duè altei more ihèTr one ye
B•nkLoans
Page 35 of 40

Notes to the Financial Statements for the year ended 31st March 2024
Kotes
Actual E
2024
Actual £
2023
16 Movement in Funds
Unresiiicied F4mds:
Genwal Fund
Housin98enelitReswv•
At Ist Apiil
Geneial Fw
Housing 8enelitReseFV*
Net Movemeni in Resèives
Gèneial Fund
HO￿￿9 BeThe1￿ Reserve
Transfeis b￿**￿$b Funds
Gèneial Fth)d
Housin9 Ber*ff￿ ReseNe
Ai 3151 Maich
4.456.288
855.415
5.371.703
615.641
1526.6021
3.689.021
7.￿7.333
4.6S6.954
2.136.643
1152.5181
1.984.125
(1,369.3761
1113.0421
1113.0421
4.958.887
328.813
(1.365.376
4,456.288
855.415
5.311.703
Resiri¢iÈd Funds=
pensts￿ Reswve
Leashold Propwiies
GiaN and S)G FL•)d
Ai 1s1 April
Pension Reseive
LeasholdPIopeiiiÈs
GFant and SQG F￿1
Nei Movemeni •n Resei¥es
Pension Resèi
LeasholdPropeviies
Grant and SPG Fwbd
liansleFS beivèen Funds
Pensh)n Resèivè
LÈashofdPioperlies
Grant and SPG Fur
Ai 31si March
Total Funds
1820.COJI
820.000
820.000
1113ffj42J
1113.0421
11189.3761
I1.￿.376)
113.042
1.363.376
1369.376
5287.7C
5.311.703
Nei Movefftent In Funds. included in above afe as lolk4V
Uniestricted Funds
GeneralFunds
Housing Benelil
Incomin9 Aesources
GeneralFurKIs
Housng Be￿r
Resourcès Expended
Generalf￿4$
Housing Ber*f
Movèment in Funds
2.Th.643
1152.5181
I984.￿5
11.521.(lJ21
1374.0841
11.895.0861
615.641
1526.6021
877.835
40,174
9fv8.Tr)3
1258.808
1192,692)
1.066.116
2.136.643
1152.5181
1.984.125
Page 36 of 40

Notes to the Financial Statements for the year ended 31st March 2024
Actual £
2024
Aciual t
2023
Noi*s
17 CommitffitThis •JThd•r Op•iatih9 L•as*s
Office Equipmtnl
Opwalir¥J lease due wit￿￿ l year
Opwaiiwhas**kn *ith￿2 aftdSyè*s
2.013
64.452
66.465
26,245
40.215
6.460
18 Pl•t D*bi R*con¢iliation
Cash
Ai End
oFY*¥
of Year
Cash
S(*4.203
I872￿7)
4.19l516
19 Related paiiy dis¢losuits
There wwe no Iekitdpariyir￿aG1loTh$*￿Y *ndedJfst￿ch 2024
20 Pensions
Thè ¢cryany operales a wsonalpension $¢her￿. Th*AvvipttsoThalPMs*4)Schemèis WThS1ilUltd
vnder a liusl, the rules of thes¢hemt•e h*ldsubjt¢i tOlh*lwusi. Theith ￿￿1[ust may be¢han9ediF
ieqwredor a9reed b9 iht apptoplièie 9overThThe￿ authorit* The pens*)Thcoy ¢harge pad io thtluThd
amouNtdio£580.577 12023. £522.0681. Theiewas £101572￿14￿dM as ¥ lh*bal￿+ she*td*è.
Tht th$¢losL¥t$￿￿)w id**loi￿ I￿j￿h￿￿tIès wiih4i1￿c¥th11￿I ¥alt QFL4ar¥y9￿P¢fis￿Fthj
(Ihe"F￿d') wh*h is payt ol ihe LocalGoveinmertPenSKbnS¢hem*lihelGPSI. The l￿ded nawrè OF
Iht LGPS r*qu¢res m￿￿S.wateS andiis employees iopay ¢onutsAiohs1r￿ thè F￿¢a￿￿alQd a[ale￿I
inténdèdto b*ncethe perbsions li4bA￿leS assds.
In February2013.lo1owwJt￿￿IIdOf￿¢￿￿rad in Po4y knthere T￿E tr*¢crfrparfj ON+r￿l￿O
a¢losed4thTrissioTh agw*¢mè￿ sialFtranslerirty ¥lwwwe*eadJ •thePowys Lo¢•1
GovèiThTrèrt PeThsionSchème.
The ¢CMTWry alsooyiat•s •per￿n ihecarthff aThlv*Lo¢alG￿￿rdTreN Pth5ionS¢l)*rn•.
DISCLOSURE UNDER FBS1021LGPS FUNDED
BENEFITSI
INTRODVCTION
Thè disclosures belowle￿I*l¢thQ luThd￿ hW*s%ithinthe Carthff aThdV*0Efyam￿91Trpen5IoThF￿￿
Iihe Tunfl vknt¢h i% p¥1 ol ihèLo¢alGovèrfiment Pension Scheff* llhe I￿$1 Thel¢mdt4 nar￿* ol
Ih*LGPS iewies Mwus.Wales and i¢semployeesw pay ¢on1r￿￿￿$ ito theFffid.¢4l¢ulai¢d at alevel
i*nd*d10 balah¢è the pensionsliabthiios withirwesimtm iss*is.1Tha¢¢￿d￿ftCéW￿h FThncièl Reytin9
Standards. discloswe ol ¢VIa￿ inFormaliC￿ ¢on¢wr*ig ass*s. babib"tiès.iTh¢t)mè artt1e¥wthture relatin9
lOpen￿On Sche￿￿$ is rewwtd.
CONT AIBUTIONS FOR THE ACCOiINTING
PERIOD ENDING 31 MARCH 2024
Miius.wales'iegvl￿ ¢ontrknJtK￿￿ ioihe Fu￿j10rth• 4¢¢owdry 2024 is
eslimated tobe £84.89513tst Mar¢h 202&.£124.4011 Aldillon￿ tOn￿￿￿ty.0ns may alsobecome thje
iespeci OF arwj employei dixieborts io Mert￿$>beneElISMtheF￿doV¢I iher*4 4¢¢LW
p*1￿.
ASSUMPTIONS
Thtl*esl a¢iuarial v*JaticffioFMrus.W4les"s&aWiesioc* plx•as at31M*¢h2022.LiabtKI￿hWt
bèèrj èstwnated by the walif*d ￿u¥yO￿ ¥)￿Uall41ba￿$uSty iheFrfciected￿ ￿e$*
meihodThewincipalèsSWfVioDs usedbyih* ￿U4¢Y fft updatty the lat￿ valuaihjnol Fwd F
FRSK12wposts artr.
Page 37 of 40

Notes to the Financial Statements for the year ended 31st March 2024
Not
2024
2023
PRIIICIPAL FIIWICi4L ASSUl•MS fA PER ANNUM
4.P
CPI hf4
2.P
trIEALTH)
Y07 dbrtr Ebze
s*lc ra*
r￿Se fr<vr. 651)wJ 65 * mrttr¥Jd*)
r%ASe ax 65 45 4 xo)JttnJd*)
22.10
227Q
YJ
Y¢>x d bvtt
24))
25.))
2470
EXPECTED REfuRN OM ASSErs
rRSIQ2.
J1
Kl¥th XUYJ 1%>
7>
kt*
Tot¥
31
X23
3124
rar
sg3
4.*yJ
I1&th¥s')
OA7
OA7
Page 38 of 40

Notes to the Financial Statements for the year ended 31st March 2024
AHALYYS OF TIIE PROFIT AND LOSS CILIRGE
31)Jzth X24
31
o.
otyj
0.12
o.c
o£fJ
OA))
14
CMAMGESTO THE PResEIIT VALUE OF Lwufts DURJMG Peml
THE AccoupmNG PEIIIOD
31
4.￿1
652
0.12
0.17
otsj
022
o.(0
10.In
12.*>
0£8
10.$5>
Nel aA
10.13>
otsj
a.c
o.c#)
oth
o.
4.49
CHAIIGESTOTHE FAIRVALUE OF ASSETS DURfftIG TtE Pw•>Jvthg
ACCOUNnMG PERK>D
31 ljwth X24
31 y￿j
&77
S.70
0.15
0.33>
0.35
OA
0.13)
Q.07
oKo
¢O.S5>
o.(
5.93
o.oj
&77
ACTUAL REfuRM 011 ASSETS
31 X24
15
¢0.3J)
¢0.18)
o.
Page 39 of 40

Notes to the Financial Statements for the year ended 31st March 2024
AKILYSISOF AMOUHTS RECOGMSEDN STRGL
31 212:
31 iiri
40.13)
0.17
2.
0.04
T4x4 Iithkrv Ik%%es>
iOC(J>
10.53>
io.oj>
Ilxx) n STr¢x
OAI
HISTORY OF ASSET VALIJES. PRESENT VALiE OF
LIABILITE$ AND SURPLU YDEFIC
31 ￿21
31 klwthy
rar
5.9)
s.
4.
Page 40 of 40