K IVIAGILL & COMPANY Com an Re N1035329 Chari istration Number.. Number: 100825 Ball awle Earl Years Ltd Acom an limited b uarantee not havin a share ca l Annual Re ort and Unaudited Financial Statements for the financial ear ended 31 March 2024 'Accountingfor yourfvture" BALLYGAWLEY I DUNGANNON I BELFAST I www.magillaccountants.co.uk CHARTEREO ACCOUNTANrs IRELANO
Ballygawley Early Years Ltd IA company limited by guarantoe, not having a shar• capltall CONTENTS Page Directors. and Other Information Directors, Annual Report Statement of Directors, Responsibilities and Declaration on Unaudited Financial Statements Independent Examiner's Report Statement of Financial Activities Balance Sheet Notes to the Financial Statements 10-13 Supplementary Information relating to the Financial Statements 15
Ballygawley Early Years Ltd IA company limlt8d by guaranto0, not havlng a Share capital) DIRECTORS, AND OTHER INFORMATION Dlroctors Mrs. Caroline Buchanan Mrs. Katie Erskine Mrs. Suzanne Lynch Charity Number In Northem Ireland 100825 Company Reglstratlon Number N1035329 Registéred Office and Prlncipal Addres• Fairfield House Main Street Ballygawley Co. Tyrone BT70 2HD Northem Ireland Independent Examiner K Magill and Company Chart8red Accountants 2 Church Str861 Ballygawley Dungannon Co. Tyrone 8T70 2HB Northern Ireland Prlnclpal Bankern Danske Bank &8 Market Square, Dungannon Co Tyrone BT70 1A8 Northern Ireland
Ballygawley Early Years Ltd IA company limited by guarantw, not having • $har• capit*ll DIRECTORS. ANNUAL REPORT for the financial year ended 31 March 2024 The directors present their Directors, Annual Report, combining the Directors, Report and Trustees, Report, and the unaudited finanual statements for Ihe financial year ended 31 March 2024. The financial statements are prepared in accordance with the Companies Act 2(Th. FRS 102 "The FinarKial Reporting Standard applicable in the UK and Republic of Ireland" and Accounling and Réporting by Charities.. Statement of Recommended Practice applicable to charrties preparing their financial statemants in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102). Thé Directors, Report contains the information required to be provided in the Directors, Annual Rèport under the Slalement of Recommended Practice {SORPI guidelines. The directors of the company are also charity trustees for the purpose of charity law and under the company's conslilution are known as members of the board of trustees. In this report Ihe directors of Ballygawley Earty Years Ltd present a summary of rts purpose. govemancè, activitiés. achievements and finances for the financial year 31 March 2024. The company is a regislered charty and hence the pOrt and results are presented in a fom) whh complies with the requirements of the Companies Act 2006 and, atthough not obliged to comply wrth the Statement of Recommended Praclir£ applicable in the UK and Republic of Ireland FRS 102, the or9anisation has implemenl8d its recommendations where r8levanl in these financial statements. MS••lon. ObJ0¢t1v and Strategy MIs8lon Statement Ballygawley Early Years provides pre-school education, play and learning experiences lo children aged 3 and 4 in the Ballygawley area. Children attend playgroup every day for one of either 2 sessions which both last 2 hours 30 minutes. Charitable purpose Ballygawley Eady Years Limiled's purpose is to promote play based learning environments for all children under stalulory school age in Ballygawley and the surrounding environs in County Tyroné wrthout distinction of age, gender, marital status, disability. sexual orientation, nationality, ethnic identity, political or religious opinion, by associating the statutory aulhonlies, community and voluntary organisalions and the inhabilants in 8 common effort lo advance education, and in particular.. lal To advance th8 education of the beneficiaries by the provision of safe and satisfying group play, with the rlghls of parenlslcarers lo take responsibility for and lo promote the preservation of health to the benefiaaries. Ibl To support the vision and values of Early Y8ar8 Icl To advancè any other exclusively charitsble purpose as the directors may, from limé to timè. dècide in aceordanco wrth the law of charity Public bénèfit The trustees believe thal both elements of the public benéfit requirement are satisfied. The direct benefrt flowing from this purpose is that children at this stage have a safe. healthy and slimulaling environment in which they can learn through play and each child will be helped lo develop their own unique set of qualities and talents lo their full potential. These benefits can be evidenced by feedback from the parents, by detailed observations and assessments Carried out by staff and by external inspections from the education department and social Servi5. The purpose of the playgTOUP is beneficial and there is no harm flowing from the purpose. The beneficiaries of the purpose are the children who attend the playgroup. PreseNation of health The benfiuaries receive a heallh snack during their session which 8ncourag8s healthy ealing at a young age, parentslcarers are informad of any health-relaled infomiation relevant to children al Ihis sla9e and the playgroup liaises with social services and other health officials in regard to making the health and development of children a pnority.Thes8 benefrts can be evidenced by feedback from parents, records kept of the children and also by external inspections by soual $eNices and other health officials. Benefits lo trust88S A private benefit to trustees and slaff may arise from training in good governance, finance, child protection, first aid, 6tc. Through this training, skills and experience are acquired which are Iransferrable lo other settings. These benefits are incidenlal and necessary, because lo ensure standards of care are achieved the training must be fulfilled. Certificates réceived upon completion are put on public display. Financial Revlow During the year ended 31 March 2024, Ballygawley Earfy Years Limited produced a defial of £14,890 (2023 - £737). Al the year end, Ballygawley Early Years Limited had total funds of £69,50412023.' £84,394). 11 is the policy of Ballygawley Early Years Limited to relain a level lo cover any unforeseen expenditure and allow the charity lo continue in operation. The directorsnrustees do not foresee any financial issues in the foreseeable future.
8allygawley Early Years Ltd IA company limited by guarantee, not having a share capltal) DIRECTORS, ANNUAL REPORT for the financial year ended 31 March 2024 Financial Rèsults Ai the end of the financial year the company has assels of £72,158 {2023 - £86,591) and liabilities of £2.652 (2023 - £2,197). The net assets of the company have decreased by £14,890. Dlrectors The directors wtho served throughout the financial year, except as noted, were as follows.. Mrs. Caroline Buchanan Mrs. Katie Erskine Mrs. Suzanné Lynch Compllanc• with Sector-Wld6 L•gi8lation and Standard8 The LYJmpany engages pro-actively with legislation. standards and codes whh are developed for the sector. Ballygawley Eady Years Ltd subscribes to and is compliant with the following.. The Companies Act 20C6 The Charities SORP {FRS 102} Approvèd by the Board of Dlro¢tor• on 6 JUM 2024 and Ilgnéd on its behalf by: aroline Pucha Dlrector an . Katie Ernk Dlrector ne
Ballygawley Early Years Ltd IA company limited by guarantèts, not havlng a share capiLIll STATEMENT OF DIRECTORS, RESPONSIBILITIES AND DECLARATION ON UNAUDITED FINANCIAL STATEMENTS for Ihe financial year ended 31 March 2024 General rospon8ibilitiès The directors are responsible for preparing the financial statements in accordance wtlh applicable law and gUlatiOns. Company law requires the directors lo prepare financial slatements for each financial year. Under that law the directors have elected lo prepare the finanrjal slalements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable lawl including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section JA (Small Entiliesl. Under company law the diredors must not approve the financial slalemenls unless they arè satisfied that they give a true and fair view of the state of affairs of the company and of the surplu8 or deficrt of the company for that period. In preparing these financial slalemenls, the directors are required to.. select suitable accounting policies and apply them consistently., make judgements and estimates that are reasonable and prudent., slate whether the financial statements have been prepared in accordance with the relevant financial reporting framework, identify Ihose standards, and not8 the effect and the reasons for any material departure from those standards, and prepare the financial slalem8nts on the going concem basis unless il is inappropriate to presume that the company will continue in operation. The directors confirm that they have complied with the abov8 requirements in preparing the financial 8talemenls. The directors ar8 responsible for keeping adequate accounting records that are sufficient lo show and explain the company's Iransaclions and disdose with rèasonable arxuracy al any time the financial position of the company and enable them to ènsure that the financial statements comply with. Théy are also responsible for safeguarding the assets of the company and hence for taking réasonable steps for Ihe prevenlion and detection of fraud and other irregularities. Dlrectorn. deelaratlon on unaudlted flnaneSal Itatements In relation lo the financial Slalemenls comprising the Statement ol Financial Acts'vrtl8s (incorporating an Income and Expenditure Accounll. the Balance Sheet and the rélatéd noté8'. The directors approve these finanoal stalemenls and confirm that they are responsible for them. including selecling the appropriate accounting poliues, applying them consistently and making, on a reasonable and prudent basis, the iudgemenls undertying them. They have been prepared on the going concern basis on the grounds that the charity will continue in operation. The directors confirm that they have made available to K Magill and Company, Charteréd Accounlanls, all the company's accounting records and provided all the information, books and documents necessary for the compilation of th8 financial slalemenls. The directors confirm that lo the best of their knowledge and belief, the accounting rordS reflect all the Iransaclions of the company for thé financial year ended 31 March 2024. Approved by the Board ol Dlroctorn on 8 June 2024 and •lgned on Its b•half by: aroline Btschanan Olrector Mrs. Katie Ernki Oirector
Ballygawley Early Years Ltd IA company limited by guarant•e, not having 4 •h*r• capltall INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF DIRECTORS OF BALLYGAWLEY EARLY YEARS LTD We have examined the financial slalements of the rJ)mpany for the financial year ended 31 March 2024, which Comprise the Statement of Financial Activities {inrpOratIng an Income and Expenditure Account). the Balance Sheet and the relaled nolas. This report is made solely lo the company's members. as a body, in accordance wilh Chapter 3 of Part 16 of the Companies Act 2006. Our work has been undertaken so that w8 might compile the financial statements that we have been engaged lo compile, report to the Board of Directors Ihal we have done so, and state those matters that we have agreed lo slate lo them in this report and for no other purpose. To the fullest extent rrnItted by law, we do not accept or assumé responsibility to anyone other than the company and the company's members, as a body, for our work, or for this report. R08pective re8ponslbilltie8 of dlrectors and examln•r The company's Iruslees (who are also the directors of the company for the purposes of company lawl are responsible for the preparation of the financial statements in aCcrdanCe with the requirements of the Companies Act 2006. The company's directors consider that an audit is not required for this financol year under Chapter 3 of Part 16 of Ihe Companies Act 2006 and that an independent examination is required. It is our responsibility to., examine the financial statements under section 65 of the Charities Act., follow the procedures laid d¢)wn by the general Directsons given by the Charity Commission for Northern Ireland under section 65{91{bl of the Charities Act., and slate whether particular matters have come lo our attention. Ba•1• of Indepondènt oxamln6r's rnport We have examined your company financial slalements as required under section 65 01 the Charities Acl and our examination was carried out in accordance with the general Directions given by the Charity ComMissn for Northern Ireland under section 65(9){bl of lh8 Charities Act. An examination includes a review of the accounting records kept by the company and a compari50n of the financial slalements presented with those records. It also includes consideration of any unusual items or disdosures in the financial slalemenls and $88king explanations from the directors conceming any such matters. The procedures undertaken do not provide all the evidence Ihal would be required in an audit and consequently no opinion is given as lo whether the accounts present a 'true and fairf view and the report is limited to those matters sel OLrt in the slalemenl below. In c£Jnneclion with our examination, no matter has come lo our attention which gives u8 cause lo believe th81 in. any material respecl.. accounting records were not kept in accordance with section 386 of the Companies Act 2006 the financial slalemenls do not accord with those accounting records the financial statements have not been prepared in accordance with the accounting requirements of sedion 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Roporting Standard applicable in the UK and Republic of Ireland {FRS102) there is fvrther information needed for a proper understanding of the acc£Junts lo be reached. Independent examlnerfs Statement We have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper und8rslanding of Ihe finanual statements lo be reached. (.Ip C/ifi Ac, I Kleran Magill Bsc (Eco K MAGILL AND COMPA Chartered AOUntantS 2 Church Street Ballygawley Dungannon Co. Tyrone BT70 2HB Northern Ireland FCA FCPA AFTA Data.. 6 June 2024
Ballygawley Early Years Ltd IA company limlt•d by guarantoè, not having a Share capital) STATEMENT OF FINANCIAL ACTIVITIES Ilncorporating an Income and Expenditur• Accounti for Ihe financial year ended 31 March 2024 Unre8tri¢ted Fund8 2024 Total Unrestricted Funds Funds 2024 2023 Total Funds 2023 Not•8 Incoming Re8ourc•• Voluntary Income Activities for generating funds Investments 100 97.500 188 loo 97,500 188 105 92.139 207 105 92,139 207 Total incoming rè•ources 97,788 97.788 92,451 92,451 Resource• Exponded Other expenditure 112.678 112.678 93,188 93,188 Not Incomlngloutgolng re80urca* before transfern (14,890) {14.890) (737) 1737) Gross transfers betsveen funds Net movement In fund• for tho flnanclal yaar (14,8901 (14,8901 (737) {737) Reconclllatlon of fund•: Total funds beginning of the year 84,394 84,394 85.131 85,131 Total fund• at the end of tho yoar 69.504 69,504 84.394 84.394 The Statement of Financial A¢tivilies includes all gains and losse8 recognised in the financial year. All income and expenditure relale lo continuing aclivilies. The notes on pagos 10 10 13 fomi part of the finanrAal statemonls
Ballygawley Early Years Ltd IA company limit•d by guarant••, not havlng a $har• capltall Company Nnb•r. N1035329 BALANCE SHEET as al 31 March 2024 2024 2023 Note• Fixed Assets Tangible assets 1,871 3,508 Current A88et• Debtors Cash al bank and in hand 60 70.225 80 83,003 70,285 83.083 Credltor8.' Amounts fallSng due wlthln ono year Not Current A88ets 10 {2,652} 12,1971 67,633 80,886 Total A••ot• 8$ Current Llabllltle8 69,504 84,394 Funds General fvnd lunreslricted) 69,504 84,394 Total fund• 69,504 84,394 These financial statements have been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006. For the financial year ended 31 March 2024 the company was entitled lo exemption from audit under section 477 of the Companies Act 2006., and no notice has been deposited under section 478. The directors confirm that the members have not required the company lo obtain an audit of its financial slalements for th8 financial year in questson in accordance with section 476 of Ihe Companies Act 2006. The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply wrth saction 386 and for proparing finanagl statements which give a true and fair view of the slate of affairs of the company as al the end of the financial year and of ils profit and loss for the financial year in accordancè with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Aci 2006 relating lo financial statements, so far as applicable to the company. The financial statements have been preparéd in accordance with the provisions applicable lo compani88 subject to the small companies, regime and in accordance with FRS 102 "The Financial Reporting Standard applicablé in the UK and Republic of Ireland" applying Seclion 1A of that Standard. Approved by the 8oard of Directorn and authorised for l$•uo on 6 June 2024 and signed on It• behalf by rollno Buchanan Director Katle Er8kine Director The notts on pages 10 to 13 fom part ofthe fin¥naal statements
Ballygawley Early Years Ltd IA company Ilmited by guarantse. not having a share capitsll NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 31 March 2024 GENERAL INFORMATION Ballygawley Early Years Ltd is a company limil8d by guarantee incorporatéd in Northem Ireland. The registered office of the Company is Fairfield House, Main Street, Ballygawley, Co. Tyrone, BT70 2HD, Northern Ireland which is also the principal place of business of the company. The financial ststemenls have been presented in Pound (£} which is also the functional currency of the company. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The following accounting policies have been apPld consistentty in dealing with items which a considered malenal in relation lo the charity's financial statements. Basis of preparation The financial statements have been prepared on the going concern basis under the histonGal Gosl convention, modified lo include certain items at fair value. The financial slat6men15 have been prepared in accordance with the Statement of Recommended Pradice (SORPI "Accounting and Reporting by Charrties preparing iheir accounts in accordance with the Financial Reporting Slandard applicable in the UK and Republ of Ireland FRS 102" applying Section 1A of that Standard. As pemitted by the Companies Act 20(6, the company has varied the standard fomials in that acl for th8 Statement of Financial Aclivilies and the Balance Sheet. Departures from the standard fomiats are lo compty with th8 requirements of the Charrties SORP and are in compliance with seCtn 4.7, 10.6 and 15.2 of that SORP. Statement of ¢ompllanca Incomlng Ro•ourc•* Voluntary irscome or caprtal is induded in the Statement of Financial Activities when the company is legally entitled lo it, its financial value can be quantrfied with reasonable certainly and there is reasonable certainty of its ultimate receipt. Income received in advance of due pérformance under a contract is accounted for as deferred income until earnéd. Grants for activities are recognised as income when the related conditions for legal entitlemenl have been mel. All other income is accountéd for on an accruals b8818. Income from ¢harllablo actlvltlo• Income from charrtable aclivrties include income earned from the supply of seNices under contractual arrangements and from perfomiance rèlated grants which havé conditions that specify the provision of particular services to be provided by the company. Income from government and other CO•funOers is recognised when th6 company 15 legally entitled lo the income because il is fulfilling the ¢xnditions contained in the related funding agreements. Where a grant is received in advance, its recognition is deferred and included in creditors. Where enlillement occurs before income is received, il is accrued in debtors. Grants from govemments and other co-fund8rs typically include one of the following types of condits'ons.. Performance based conditions.. whereby thé company is contractually entitled lo funding only to the extent Ihat the core objectives of the grant agreemenl are achieved. Where the company is meeting the core objectives of a grant agreement, it recognises the relaled expenditure, to the exlenl that il is reimbursable by the donor. as income. •Time based conditions.. whereby the company is contractually entilled to lunding on the condition that it 1$ utilised in a particular period. In these cases the company recognises the income lo the exlenl il is utilised within the period specified in the agreement. In the absence of such conditions, assuming Ihal receipl is probable and the amount can b8 reliably measured, grant income is recognised once the company is nots'fied of enlillement. Grants received towards caprtal expenditure are credited lo the Statement of Financial AclNities when received or receivable, whichever 16 earfier. Resource8 Expended All resources expended are accounted for on an accruals basis. Charitable aclivilies inclLtde costs of seryices and grants, support costs and depreciation on related assels. Costs of generating fvnds similarly include fundraising activities. Non-slaff costs not attributed to onè category of activity are allocated or apportioned pr( rala to the staffing of the relevant service. Finance, HR, IT and administrative staff costs are directly attributable lo individual activities by objective. Governance costs are those associated wrth conslitulional and slatulory requirements. 10
Ballygawley Early Years Ltd IA company limlted by guarantee, not having a share capitsll NOTES TO THE FINANCIAL STATEMENTS continued for the financial year ended 31 March 2024 Tangible flxed assets and depreciatlon Tangible fixed assets are staled al cost or al valuation, less accumulated depreciation. The charge to depreciation is calculated to WTlte off ihe original cost or valuation of tangible fixed assets, less Iheir estimated residual value, over their expected useful lives as follows.. Office equipment Fixtures, fittings and equipment Play equipmént 201/10 Straight line 250/0 Straight line 250h Straight line Dèbtor• Debtors are recognised at the settlement amount due after any discounl offered. Prepayments are valued at the amount prepaid nel of any trade discounts due. Income recognised by the company from governmenl agencies and other co-funders, but not yet received at financial year end, is induded in debtors. Ca•h at bank and In hand Cash al bank and in hand comprises cash on derM)Sit al banks requiring less than three months notice of wrthdrawal. Taxatian No current or deferred laxalion arisas as the cKJmpany has been granted charitable exemption. Irrecoverable valued added tax is expensed as incurred. The charity is exempt from lax on income and gains falling wilhin section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992. INCOME DONATIONS AND LEGACIES Unr•8trlcted Rmtrlcted Funds Fund8 2024 2023 Donations and legacies 100 100 105 OTHER TRADING ACTIVITIES Unre•trlct•d R08trlct•d Fund8 Fund• 2024 2023 General fundraising Grants 10,428 87,072 10,428 87.072 5,501 86,638 97,500 97,500 92.139 INVESTMENTS Unrostrlcted Ro•trlcted Fund8 Funds 2024 2023 Bank interest 188 188 207 EXPENDITURE OTHER EXPENDITURE Diroct Cost• Other Co•t• Support Costs 2024 2023 Admin expenses 112.678 112,678 93.188 NET INCOMING RESOURCES 2024 2023 Net In¢oming Resources are stated after charglngllcrèditingl: Depreciation of tangible assets 1.637 1,771 11
Ballygawley Early Years Ltd IA Company limltad by guarant88, not having a $har• capital) NOTES TO THE FINANCIAL STATEMENTS continued for the financial year ended 31 March 2024 INVESTMENT AND OTHER INCOME 2024 2023 Bank interest 188 207 EMPLOYEES AND REMUNERATION The staff costs comprise.. 2024 2023 Wages and salaries 71.893 59.388 TANGIBLE FIXED ASSETS Offlco Flxtur•*, Play •qulpm0nt flttings and equlpmant •quipment Total Co•t Al 31 March 2024 10,772 13,646 74.498 98,914 Dopr•ciatlon Al 1 April 2023 Charge for the financial year 9,567 488 11,343 1.151 74,498 95,406 1,637 Al 31 March 2024 10,053 12,494 74.496 97.043 Not book valu0 Al 31 March 2024 719 1,152 1,871 Al 31 March 2023 1,205 2,303 3,508 DEBTORS 2024 2023 Other debtors 60 80 80 80 10. CREDITORS Amounts falling within on• year 2024 2023 Taxation and social security cost8 Other creditors Accruals and defèrred income 1,241 360 1,051 900 246 1,051 2,652 2,197 11. RESERVES 2024 2023 At the beginning of the year Deficit for the financial year 84,394 {14.890) 85,131 1737) Al the end of the year 69,504 84,394 12
Ballygawley Early Years Ltd IA company limitod by guarantee, not having a share capital) NOTES TO THE FINANCIAL STATEMENTS continued for the financial year ended 31 March 2024 12. STATUS The company is limited by guarantee not having a share capital. Ballygawley Early Years Limited is registered as a charity llth the Charity Commission for Northern Ireland {Charity number 1008251. The liability of the members is limited. Every member of the company undertakes to contribute lo the assets of the company in the event of its being wound up while they are members, or within one year thereafter, for the paym8nl of the debts and liabilities of the company contracted before they ceased lo be members, and the costs, charges and expenses of winding up, and for the adiuslmenl of the rights of th6 contributors among themselves, such amount as may be required, nol exceeding £1. 13. POST-BALANCE SHEET EVENTS There have been no significant events affecting the Charity since the finanrial year-end. 13
BALLYGAWLEY EARLY YEARS LTD IA company Ilmlted by guarantw, not havlng a share capltall SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 31 MARCH 2024 14
Ballygawley Early Years Ltd IA company limit•d by guarantee, not havlng a share capital) SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS Operating Statement for the financial year ended 31 March 2024 2024 2023 Income Donations received Grant Aid Parental Contributn$ Fundraising receipls 100 87,072 5.703 4,725 105 86,678 5,461 97,600 92,244 Expen••• Wages and salari8S Staff training NIPPA Early Yèars Rènt Insurance Compuler bureau costs Light and heat Cleaning Repairs and maintenance Water rates Printing, postage and stationery Telephone Classroom resources Milk and food Legal and professional Accounlancy Bank charges Staff welfare General expenses Depreciation 71.893 1,680 2.869 3,000 1,043 1.013 6,693 1,053 2,136 958 85 2,066 9,499 3,798 1,294 1,442 61 231 227 1,637 59,388 2,219 3,000 960 1,138 4,495 798 1,976 501 873 1,858 6,828 4,500 1,264 1,442 50 214 113 1,771 112,678 93,188 Mi8cellaneou• income Bank interest 188 207 N•t doflclt (14,890) 17371 The supplementary information does noi fomi part of the financial statements 15