Registered Charitv No. 522422 Northumberland County Guide Association Financial Statements for the year end 31 Deeember 2022 Henderson$ Chartered Accountanis Sterling House Bnmswick Industrial Est*e Wideopen New¢&stl¢ upon Tyn¢ NE13 7BA
Northumberland County Guide Association Financial Statements for the vear ended 31 December 2022 Contents Page Administrative Infornlation Trust¢¢s' Report Objectives and activities. and achievements and performance Fknancial Review Trustees Declardtion It)dependenl Examiners Rwrt Statcm¢nt of Financial Activities Balance Sheet InLome and Expenditure Account l)asture House. Whittonslall Fund - Income and F.xpenditttre Aceowit li Tnternational Fund - Incom¢ And Expcnditure A¢uAl 12 Springboard Fund- Incomc and Expenditure Account 13 Notes to the Financial Statem¢nts 14
Northumberland County Guide Association Principal Otricers President County Commissioner County Secretary Hon Treasurer Mrs Ann MeDougall Mrs G'l ¢asdale Mrs B Craigs Mr C "ldle Principal Address St Oswald's House Doxford Place CTamlingion NE23 6DY B8DkeTS BaTclays BaDk plc I PrieMpopple Hexham NE46 IPE Accountants Henderson5 Chartered Accountants Sterling Ilous¢ Brunswick Inth15trial Estat¢ Wideopell N¢wcastle upon Tyne NE13 7BA
Nortbumberland County Guide Association Trustees, Annual Report for the period l January 2022 to 31 December 2022 Reference and administrativ¢ inforniation Charity Name: NortbumE*rland County Guide Association Girlguiditig Nonbumberland Other names charity is known by: Registe¥ed ChaTity Number. 522422 Charity's principal addre53 St Oswa]d'5 House Doxford Place Crarnlington Nortbumberland NE23 6DY The following gerved as members of the Execulive Coromittet from 11¢ January 2022 (unless noted) uniil the dale thi5 report was approv¢d. Names of the charity trustees who matuge the chariry (voting Mnber5).. County CoMmi10n¢r Giuian Teasdale Assistant County Commissioners The[ll Bro Kirsty de-Bono Hume Division Conuni5sioners: Sarah Hutchinson Alnwi¢k Division tiob share to 1° January 2022. sole cnmmi%5ioncr from 2 January 2022) Laura Wilkinson Alnwick Diviiion (job 5h&rt io IW January 2022) Angela Terneni Ashingion Division (to I. Marth 20221 Gina Walker Ashingion Division (from I" March 2022) Pauline mallo Berwick Division Julie Dennis Blyth Division Juliet Phipps Cas¢l¢ Wanl Division (J'ob share) Judy Middlemiss cle Ward Division tiob share) Susan Kin8 Crarnlington Divi$ion Liz K¢lly Morpeih Division Gill Grevell Tynedale E&si Division {to I. MaTch 2022) Joanne Lynn Tynedale E&st Division (from 1st March 2022) Stepbanie Collin5 Tynedal¢ W¢sr Diyision Name of custodian tru$t¢¢'. The Guide Association Trusi Corpmtion The Trnst Corporation 1$ custodian for the AssociatioD'S two prop¢rtie5 gnd lump $um invesknents. Strueturei governance and m¥nagement The Gllide Association nationally is incorp)rated under a Royal Charter. which giyes powers to foThn area AssoLiation5 of whiLh NorthuTnb¢rland Guide As8OfLation is one.'Ihe Northumberland Guide Associdiion conducts its a¢iivities under a Constituiion which h&5 been fulty approved by the Guide Association and which describes the or8ani5aiion of Guiding in Nortbumberland. The aoUnts cornply Thith currellt 5tawtory r¢quiremenL% and the requirements of the Constitution. The ultimate responsibility for the manageThellt of the siness of CJuidin8 In Northumberland És vested in the Executive Commiuee. The nam¢s ond detai15 of th¢ principal officer5 of the Northumberland Guide Association are sei out on page one of the 2022 Ftnancial Ststements.
Nortbumberl2nd County Guide Association Trnstees, Annual Report for the period l Januar). 2022 to 31 December 2022 {continued) The method of appoint]nent to the Ex¢¢utive is set out in the Constiwuoj). The Association operates through a number of comtnitttts that meel between full meetings of the Executiv¢. uild. Mana ent mmitt This meeis on a regular basis to enswe adequate car¢ ald attention is giv¢n to the two properties owned by the Assocralion. Objectives aDd activilie5 The objectives of the Northumberland County Guide Association aTe to develop, pr4)mot¢ and advance Guiding in Northumberland, in line with the Guide A)cIall0n.S Mission and Vision which is'The Guide A5s0ciaiion, as part of a worldwide mov¢meni, enables 8ir15 and young women to fulfil their potential and take an active and responsible role in society through its distin¢tive, stimulatitig and enjoyable program¢ of ()vIll¢S deliv¢red by trained volunteer leaders,. Its vision is to be reco8nised as the leading organisation for girls aod young women and to widen and increase its membership. It is intended that the Northumb¢r]and County Guid¢ Association will ¢Olllinue to pursue a¢tiviiies and policies which will sustsin and erthance the objectives of guiding in Northumberland within thc financial constTaints of availablc incomc, and in keeping Il'iih chan8es in policy which are frorn time to time llnposed by The Guid¢ Association. Achlevem¢nts 4Dd pcrlormsntt NoJthumb¢rland Guide AssLKiation has continued to provide a wide range of activities for all its members during 2022. 2022 b¢gan the recovery of our services and provisions following lh¢ Covid 19 p8ndernic. Our membership numbers in the County, and nationally, had reduced thing the panderni¢ but began to grow slowly in 2022. Girlguiding units embraced the rtturn to Girlguidin8 as we had known li and were able ro provide a wid¢ range of activities to cover th¢ themes of take action, know yourselc skills for my future, be well. express myself 3nd have adventures. In April 2022 we wer¢ able to bave a Thanks and Rtto8nition event for all our members who had rea¢hed 30. 40 and 50 years of service and ihose who kept their divisions nmnin8 during the pandemic. It was great to be abl¢ to meet in person once again and thank our volunteern for all their han4 work and service. In JunE 2022 we were able come wgether as a county and celebTatc the Queens Plaiinum Jubilee. Over 500 member5 met at Swinhoe Fann Riding Centre. Belford and ivere able to partake in a number of activities from inflatables, circus skills, crafts and a trail io a photo booth. In the ev¢ning ive enjoy¢d Capr]re songs and making s'mores with the da). culrninating in thc lighting of an official iKacon to rnark tbe Queens jubilee. Our day rnade the local news when ITV joined us at thc eVl Wc w¢tr sadd¢ncd to hear of th¢ Quccns passing in September 2022. The Queen had be¢n a girl guide herself and was the patron of Cjirlguiding from the tirnc sh¢ be¢ame Queen. Two members of Girlguiding Northumberland perforn)ed one ]t Service for th¢ Queen, traY¢lling ¢0 London on th¢ day orth¢ Queens funeral to beeorne wayfinders for the thousands of peopk who had trdvelled to London foT the event. Units in the county were able get out aDd al)out again in 2022 with hvo of our divisions travelling to SwitterlaDd for their trip% whsch had been F05tpolled frotn 2020. they had a great tirne and it was an amazing opportunil). for the young girts attending, some of who had never been a1I2y from home before. Other units had
Northumberland County Guide Association Trustees, Annual Report for the period l January 2022 to 31 December 2022 (continued) residential trips closer io home. enjoyiug the outdoots and being together &s a unit. Our volunteers continued to attend trainings, organised by the wunty, on all a5Cts of the Girlguiding programme. We've ¢oniillued 10 offer online safe space training and progrdll)me trainiD8 for our members 1th rijst resptsns¢ rtrst aid trninings offered face-tfrfa¢e. Some of our young members Coniinued to Thork towards the Queen's Guide award. the higbest award in guiding. We conttnue to look at ways to support and retain our Icader5hip iu order that our young mernber5 receive good quality guiding. We continued to hire out our residential centre and eampsite at Whittonstall during 2022. Bookings were slow to begin with units were cautious but began to pick up towards the end of the year. Northurnberland Guide Association continues to provide a variety of opp)rtunities for 811 its mernber5. W¢ ar¢ 8ratefiJl for all the support tha¢ our volunieers r¢c¢ive from their family and fn.ends in order that they Can commil to their UniL5 and 8ive the girls the amazing ¢wp)rtunities that they do. We are grateful to the Sir James Knott and W A Handley Charity Trusts for their fA)n¢inued support io Girlguiding Nortbumberlan(L Flnanelal Revlew The Northumberland County Guide association fomis part of the Guide Association ond a lar&Te proponion of the annual scription paid by Northumrand mcmbers is credited to the Guide Association and North east England. 'Ih¢ Guidk Assocra¢ion, Ihe national organisaiion and North FAsr l.ngland. the regional body, give general support and guidance to Nonhumberland County Guid¢ Associlon. In turn Nonhumberland Louniy give support io the Divisions within the county. Si8nifi¢4ni levels of the A550ciations funds comprise of thngible f]xed &ssets, which after the capital spend and depre¢iation dccre&%ed to £197,179 (2021 £201.324). The IMildin8s of St Oswald House (HQ) ai Cramlington and Pasture House (residential accommodalion at Whittonstall), as well as all the equipment at Pastures House comprise th¢ bulk of our tanbIe assets. The ¢urrent policy of the Association is ¢0 mE4intain 8 ba]ance unrestricted fimds. which equates to no more than six months unrestricted payments, to cover emergen¢y situations that may arise from tirne to time and bearing in mind the nvo prop¢nies in ownership. The reserve& afttt this provision remain adequate and the balan¢e oll net current assets of £92,108 exceeds this wgei. Our vaTiOUS funds resulted &$ follows: Accumulat¢d Fund- the value ofihe fi]nd has fa]len by £16,764 from 2021. Thi5 15 due to a fall in income from dOatiONS legac1 and a lar8e on¢-otre.xpendtture on the Jubilee. Whittonstall (P&%Mre Hou$¢)- fee in¢ome in 2022 w&$ £7,668 from the previous year's £646. 2022 did see a return tQ OCCUPdtion, however this ha5 not b¢¢n as high as pre COVID rentals. Nei expenditurc on mainTrnanc¢ increas¢d to £5.233 from £3.(M)6 in 2021. Ihe Springboard Fund is a restri¢ted fimd ivhich is provided by an anony[nO donor for £l,O(K) per year, which can only be allocated to Girl Guidcs. Due to the fund not been allocated in 2021, £2219 allocaied t applicants in 2022. Twst income remains at £5,750 from the support Of Sir James Knott and W A Handley Charity TnJ.¢ts
Northumberland County Guide Association Trustees, Annual Report for the period l Januar%. 2022 to 31 December 2022 (continued) Statement of Re5ponsibilitie5 of the Eie¢utive Committe¢ of Ibe Northumberland County Guide Association Th¢ tnjstees are responsible forpreparing the Trust. Annual Report and the financial sÉatements in cordance with applicable law and Unld Kingdom Accowiting Standards (United Kingdom Generally Accepted Accounting Practice). The law applicable to charities in EnglaDd r¢quires the rrnstees to prepare fintal staiements for each flljancial year which give a tsue and fair view of the stste of the affairs of the charity and of the incornin8 resources and application of resources of the charity for that pcriod. In prcpartng these fmancial 5taiements. the trustee5 are required to.. (a) s¢leci Mitable accounting wlici&s and then apply them consistently. (b) observe the methods and prittciples in the Charities SORP. (c) make judgements alld esiitnates that ar¢ reasonable and prnd¢iJt" Id) state whether applicable accounting standards have been followed. subj¢¢i ¢0 any material departure5 disc105cd and explained in the fjnancial ststements: (¢) prepart the financial staiements on th¢ goiug con¢ern basis unless li is inappropriat¢ to assum¢ that the charity will continu¢ in business. The Executive Committee is responsible for keepin8 proper ¥wuntin8 records whi¢h disclose with re&sonable accurdcy, ai any lime. the fjnancial p05iiion of the eharity and enable them to ensure that th¢ financial staiements comply with th¢ Charities Act 2011. the Charity (Accounts and Reports) Regulations 21h)8 and the provisions of the tnLSt deed. They are also responsible for safeguarding the &ssets of the charity and h¢n¢e for taking r¢asonable steps for the prevention and ddection of fraud or other irregulaTities. Deelarthilon The ttreS de¢lare that they bavc arryjrovr the knJstee5' r¢port above. Signed on behalf of the ¢hority's trustees. Authorised to sign on the Exe¢utivt Committe¢'s behalf: Nam¢: Kirsty de Bono-Hume Assistant Courtty Comrnissioner (Tru5t¢el Name.. Liz Kelty Divi5i0n Comn)is5ioner (Trustee) 17 July 2023
Independent ExAmiMer's report to the Trustees of Northumberland County Guide Association I pOrt to the charity trn$t¢es on tlly examiDatioD of the a¢counts of the charity f the year ended 31 December 2022 which are sei out on pages 7 17. R¢5POD5Abilltles aDd basis of report As the chariry's tntstees you are responsible for the preparation of the accounts in accordan¢e with the requirem¢nt5 of the Charities Act 2011 ('the Aci.). I report in respcct of my examination of the charity's a¢count5 carried out under section 145 of the Act and ill carrying out my exatnination I have followed all the applicable Dire¢tions given by the Chariry Commission under section 14515)(b) of the Act. Independent examiner's statement I have compleied my examit)ation. I confuin thAt no material rnatt¢rs have com¢ to my attention in ¢onn¢¢tion with the examinaiion giviDg me cause to b¢li¢ve that in any material respect.. accounting rordS weTe not kept in r¢specl of the charity as required by section 130 of the Act; or the accounts do not accord with those re¢ords,' or the a¢¢ounis do noi compty with th¢ applicable requirements concerning the fonn and eont¢nt of accounts set out in the Charities {Accounts and R¢wns) Regulaiions 2008 other than any requirement thal the a¢¢ounts give a 'trJe and fair view, whicb is not a matter consid¢red as part oran independent examination. I have no concern$ And have com¢ across other matters in connection with the examination to which attention should be drawi) in this report in order to etkable a proper undetsthnding of the a¢¢ounts lo be reached. HENDERSONS Chartered Aceountants Sterling House Bnmswick Industrial Estate Wideopen Newcastle upon Tyne NE13 7BA Stephen Faid Bsc FCA 17 July 2023
Northumberland County Guide Assoeiation Statement of FinaDcRal Aetivities for the year ended December 2022 PA#t•rr Horyje Sprlr48- ard ttrBitioMI FDRd Fvnd Fund ortStri¢ttd) reStrICted1 (iomtrsctedl (Resrri¢itdl Fuid 2022 Toil 1021 Total Jh¢otry¢ and endowJlltDts from: Dotlations and legarics Chtritahle activities Inv¢thents 9.228 17.713 2.638 I,OIK) 10.228 25.524 2,638 27.474 3,104 2.117 7.811 Total incomè And thdowJDents Expenditsre on: RAisin8 funds Chan'tsblc activities 584 56,690 579 26.649 36,209 18.012 250 2.219 Tot1 expendlture 250 Nè¢ In¢om¢ll•xpendlturt) for the y••r (7214) (10.201) (250) (1.219) (18.884) 5.407 Othir reeiignlsed galns iDd lo$ lJnT¢41iKd gainslllos.81 on rc¥Hluthiion of fixed assd inve%tments 19,550) (9,550) 10,203 rlet mov¢m¢nt in fund$ (16.764) (10201) {250) (1.219) (28,434) 15,670 Tot81 futLd¥ brought forward at l January 2022 Transfer between i)Jnds 370.196 (212) 17.963 1.007 390297 212 374.627 Total fuhds ¢arried fonvard It 31 December 2022 353.220 7,762 881 361,863 390,297
orthumberland County Guide Association Balance Sheet as at 31 December 2022 Notes 2022 2022 2021 2021 Fixed asset5 Tangibl¢ assets Invesm)¢nts 197,179 72.576 269,755 201.324 283,450 CuTrenl assets 95.394 109.752 Current liabilitie$ 86 106,847 390,297 Net asst¢S 361.863 Charliy fund5 Springboard fund International Exchan8e Visii fund P&stur¢ House, Whiuonsiall fund Accumulated filljd Tolal ¢harliy funiLs 1,007 881 7,762 353 220 361.863 17,963 370,196 390.297 Approved by the F.xeeutive Comjnittee on 17 July 2ff23 Authoris¢d to $i8n on th¢ Execuiiye Collunitt¢e's behalf.. Signature... Signotyre... Name.. Kirsty de Bono-Hume Assistan¢ County Commissioner ('rrustee) Name.. Liz Kelty Division Commissioner (Tnkstee)
Northumberland County Cuide Association Ineome and Expenditure Account for the year ended 31 December 2022 Notes 2022 2022 2021 2021 Income and endowments from: DnnatlORs legacies Donaiions Trust incorn¢ 3,478 20.724 5.750 9.228 26,474 Investments incotne from listed inv¢stments C.O.l.F. deposit inter¢st 2.167 471 2,111 2,638 2,117 Charitable Aetlvitles Headquarters fundraisin8 Bad8¢ sales Capitation retsined by County HQ l.etting tncome Jubile¢ Guiding D¢velopmeni 1.236 1.710 3.344 20 10,803 1,286 808 364 17,713 2,458 Total ineome #nd endowmthts ¢4rried forward 29.579 31,049
Northumb¢rland County Guide Association Income and Expenditure Account for the year ended 31 De¢¢mber 2022 (continued) Notes 2022 2022 2021 2021 Total Income #nd endowments broughi forward 29,579 31,049 Expenditure on: Raising funds Lottery licence Headquarter5 fundraising 584 584 579 579 Cknarit8ble Activiti Dlrect cost$ Badge purchase5 Guiding Development Depreciation Gran¢$ and spon5orsbip5 Jubilee 2.963 71J) 3,197 1.363 18,530 951 175 3.283 426 Support costs Trav¢lling AGM Lxp¢ns¢s Accountancy Trca5urers honorarium Printin8, Postage and stationery Website cosls Sundries Guiding D¢velopment H.Q. overheads Thank5 and Recognition Event 1,499 409 775 137 1,200 600 304 360 270 1,000 212 280 3,749 5,030 Total expendlture (36.793) {14,090) Lyet income for tbe year io
Iyorthumberland County Guide Association Pasture House, Whittonst211 Fund - Income and Expenditure Aeeount for the )'ear ended 31 December 2022 2022 2022 2021 2021 Income and ¢ndowmtnts from: Charli*ble Aetiviti¢J F¢¢s Returned deposits Badge sales Donations Total income And endowments 7.668 746 (100) 143 7.811 646 Charitable octlvl¢ieg Direct costs B#d8¢ pur¢h&s¢s Repairs and renewals Water rdtes Electricity Septic lank Tclephone Tiavelling Itlsurancts Grnss Cutting and 511¢ matntenance Cleaning Deprcciation Tot81 ¢5p¢ndlture 5,233 (66> 4,439 385 268 536 1.351 1,445 57 3,006 527 2,315 263 80 1245 138 (18,012) (13.138) Nei IDcom¢l(expendlturt) for the year 10 oi
Northumberland County Guide Association International Fund - Income and Expenditure Account for the l'ear ended 31 December 2022 2022 2022 2021 2021 In¢oJne aDd endowmeDts from: Investments Interesi received Cbxrltable actlvities Total Income and endowments Expendlturt on: Charlimble #etlwltle5 Direct costs Jamboree, Korea 250 250 Net (expenditurey ineome for tht y¢4r 250 12
Northumberland County Guide Association Springboard Fund - Ineome and Expenditure Account for th¢ y¢ar ended 31 December 2022 2022 2021 Income and endowments from: DoDatiODS and legacl Grants received I,ocKI 1,000 Charitable activities Payments r¢¢eived Total iDcome endowments Expenditure on: Charltable activltleg Paymeni$ made 2219 Net in¢omel(expenditure) for tht year 1.000 13
Nortbumber12nd County Guide Association Notes to the Financial Statements for the year ended 31 December 2022 l. Accounting poli¢i¢s Bg5i$ of accounting NL)nhuinberland Counry Guide Association constitutes a public benefit eniits. as dered by FRS 102. The finan¢ial staielllents have been prepared ID accordan¢e with Accouttting arLd Reporting by Charities.. Staiemeni of Recommended Practice applicable to chariiies preparing their accounts in accordance with the Financial Reporting Standard appli¢able in the UK and Republic of treland issued in O¢tober 2019, the rinancial Reporting Standard applicable in the Unit¢d Kingdom and Republic of Ireland IFRS 102), th¢ Charities Act 2011. and UK G¢n¢rally ACCeed Accounting Practic¢. The charity does not tnelude a ¢ash flow statem¢ni oll the ground5 it is applying FRS 102 (section IA). Income Recognition Voluntary incomc and donaiioDS are included iti inwming resources when the chariry be¢omes entitled to the funds. If ihcr¢ are conditions atta¢h¢d to the donation and this requires a lev¢1 of perfonnance before entitlement eon be achieved th¢n the income is d¢f¢rred until the donor's conditions have been lfIlled. The in¢ome from fijrtdraising ventures i% Shown grS with associaled costs in¢luded in fundraisitig ¢ost5. Exp¢Ddlture reeoenlilon Resour¢es expended ar¢ included in the Ststement of Financial A¢iivities on an ac¢nl basis. inclusive of any VAT which cannot be recovered. Fundraising exp¢nditure compris¢s the cost of ioducing pcople to ¢ontribute fmancially to the chariry. This includes the cosi of staging (undrni$ing events and lottery prizes. Support costs are those that assist the work of the ¢hariry but do not dirllY represent chItable ac¢iviti¢s or lundraising veniures, and include offiee COS 8overnan¢e costs and other administration. Fix¢d Asset inve$tm¢nts Fixcd assei inv¢51menis are staled * open markei value at the balance sheet date. Revaluation surpluses and defi¢it$ are shown as unrealised gain5 and losses in the Staiemeni of Financial Activitie5, and are rccognised a5 part of th¢ overnil movement in ¢haritsble fimds. D¢prfciation Deprcciaiion of t(5 is calculated io write off their costs less any r¢sidual value ov¢r their estimated useful lives &5 follows- Compuier equipment Offic¢ equipment Other equiptnent Frechold land and buildings 33 1130/• per aiiniim, straight line IOYO per atmum, straight line 1090- 200h per annurn, straight line 29/ts- I/1? per annum, str&ight line Stocks Stocks are Yalued at the lower of rost and nei reiSable value. after making allowance for obsol¢t¢ and slow movin8 Itern3 2. Trustéès remuneratio Th¢ trUeeS received no remuneration for their Se1¢t5 which are provided on a voluntary basi5. The trustee5 are ¢ligible for reimbursement of trnvelling costs wbitst on Guiding business. Motoring expense Claims are paid withiJh the HNIRC published'authorised Milte rates.. 14
Northumberland County Guide Associatio Notes to the Finaneial Statements for the year ended 31 December 2022 (eontinued) Trust Ineothe 2022 2021 Sir James Knott Trust W.A. Elandley Charity Tn 4.0(K) 4,000 Headquarterj Fund Raising 2022 2021 Ineome Fund raising Donations 1236 1,286 1230 1.286 Less expenditure Fund Taising costs & pri2¢S 379 Net income for the year 652 707 Guldlng Devtloprnent 2(122 2022 2021 2021 Income from charltable a¢tiYltles Evcnt and training fee5 County tratning weekend GAW 364 6(KJ 364 ExpeDditur¢ on charit#ble ac¢lvltles Event and training expenses County trailling weekend F.vent hire 700 175 700 175 Support Costs 7W 173 Net Ineome for the year 189 15
Northumbcrland County Guide Association Notes to the Finaneial Statements for the year ended 31 December 2022 (continued) Tangible Fi5ed Assets Pasture Freehold Freehold House land and land and equipment equipment bullding5 buildings Total C05t At l January 2022 Additions Di5P05als 6.391 2,312 32.010 1,104 150 174.390 140,550 353,341 3.416 250 At 31 Deeember 2022 174390 140 550 356 507 Depreciation Al l January 2022 Disposals ChArg¢ for year 4,899 (1) 458 28.037 (150) 870 60.300 58.781 152,017 (250) At 31 December 2022 57 159 328 Ntt 0k Value At 31 Dec¢mber 2022 197 179 Ai 31 December 2021 114.090 81,769 201324 Fixed asset investments Llsted Investments Market Value AI IM JBnuary 2022 Revaluation defi¢it At 3 iyl December 2022 82,126 Historical cost of investments held at 31. De¢emkn 2022 Investmeni CCLA Charities Investhjent Fund The investtnenis are beld prijnarity to provide an inveslmenl Teth for the charity and are regarded as being held within the UK. 16
Northumberland County Guide Association Notes lo the Financial Statements for the year ended 31 December 2022 (continued) Current assets 2022 2021 Stock Sundry debiors Bank and cash balances COIF deposil 2.119 1,587 42.972 48.716 2,701 1.134 57.672 48,245 109 752 Current liabilities 2022 2021 Sundry Creditors Pasiwe House creditors Headquarters 100 elub 2.060 426 800 1.915 190 800 3.286 10. ARalysls of Det a5$ets betweeo tht funds Unrestrieted Res¢ricted Tot#1 Tangible fjxed assets Fixed Set inyestments Net current auets 197,179 72,576 197,179 72,576 361863 17