COMPANY REGISTRATION NUMBER: N1046528 CHARITY REGISTRATION NUMBER: 101765 Bready & District Ulster Scots Development Association Company Limited by Guarantee Unaudited Financial Statements 31 March 2024 KEITH M ELHINNEY & CO Chartered Accountants 42A Clooney Terrace Waterside Londonderry BT47 6AP
Bready & District Ulster Scots Development Association Company Limited by Guarantee Financial Statements Year ended 31 March 2024 Page Trustees, annual report (incorporating the director's report) Independent examinerfs report to the trustees Statement of financial activities (including income and expenditure account) Statement of financial position Notes to the financial statements The following pages do not form part of the flnancial statements Detailed statement of financial activities 19 Notes to the detailed statement of financial activities 21
Bready & District Ulster Scots Development Association Company Limited by Guarantee Trustees, Annual Report (Incorporating the Director's Report) Year ended 31 March 2024 The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 31 March 2024. Reference and administrative detalls Reglstered charlty name Bready & District Ulster Scots Development Association Charlty reglstration number 101765 Company registration number N1046528 Principal offlce and regislered 231 Victoria Road office Bready Strabane Co. Tyrone BT82 OEB The irustees Mr N Allen Mr. IA Henderson Mr SR Kelly Mr K McFarland Rhonda Shannon Independent examiner Keilh McElhinney Chartered Accountant 42A Clooney Terrace Waterside Londonderry BT47 6AP Structure, governance and management The Charity is managed by an Executive Committee which consists of all the appointed trustees, and the selection of any new Trustees is dealt with by that Committee. The Charity was incorporated on 16 May 2003, and is governed by its Memorandum and Articles of Association dated at that time. Objeciives and activilles The purposes of the Charity can be summarised as follows; To facilitate the examination, exploration and appreciation by all of Ulster Scottish history, heritage and culture To promote Culture confidence and civic pride, bolster morale of the community and harness the abilities of local people
Bready & District Ulster Scots Development Association Company Limited by Guarantee Trustees, Annual Report (Incorporating the Director's Report) (contlnued) Year ended 31 March 2024 Objectlves and actlvlties (contlnued) To promote and preserve the culture and heritage of local people, and assist in social and economic well being through local development programmes To encourage the establishment, maintenance and development of other community associations within the area of benefit, providing support, information and advice in furtherance of this objective Main Activities to further the Charity's purposes for the public benefit Bready and District Ulster Scots own and manage the Sollus Centre which provides a space and support for connected groups which brings 300 people from the community into the cenlre weekly. We deliver outreach tuition programs in Ulster Scots Music and Highland dance to over 500 children in various schools and community groups in the North West, as well as programs for good relations departments in local councils, promoting Ulster Scots Culture. We offer guidance on funding opportunities, governaT)ce, event planning and training needs as well as assisting member groups to access tunding from a range of sources. Deliverance of talks and workshops to a wide range of audiences including local history groups and community organisations, as well as local heritage tours in the local area. Present interactive history, language and music workshops in schools. Produce educational material on a range of relevant topics as well as maintain an informative and current websile and social media presence Provide, manage and resource local historical artifacts and databases that are used to assist visitors to research their heritage and links with the area. Achlevements and pertormance The continued focus of our group remains the development and promotion of Ulster Scots culture throughout the North West, regional and in some cases international. We continue to successfully deliver history, language, and cultural workshops both in our centre and through our outreach activities. Our Highland Dance, Piping & Bb Flute Tuition Project has resumed in schools and numbers continue to exceed the predicted targets. We are fortunate to have retained and added to the many dedicated volunteers who are now busier than ever with an increase in activities / events with younger personnel taking up more responsible roles. The centre is thriving with rehearsals and with an increased demand from other groups for our artistes to perform which has made it the busiest it has been since its foundation. Overall, user groups numbers are up with some of this down to our recently installed audiolvideo equipment, enabling us to host hybrid meetings in the main hall-one of the very few facilities in the Council area capable of this. We continue to fundraise to maintain our current activities and contribute to sustainability, and with the support of all user groups, we are meeting our commitment's. Flnancial revlew The Charity incurred a deficit for the year to 31 March 2024 of £10,888 {2023- deficit £8,754), and at 31 March 2024 had net assets of £432,319 {2023: £443,207). As at 31 March 2024 the Charity had no funds in material deficit
Bready & District Ulster Scots Development Association Company Limited by Guarantee Trustees, Annual Report (Incorporating the Director's Report) (contlnued) Year ended 31 March 2024 Small company provisions This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption. The trustees, annual report was approved on 9 December 2024 and signed on behalf of the board of trustees by: Mr SR Kelly Trustee
Bready & District Ulster Scots Development Association Company Llmited by Guarantee Independent Examiner's Report to the Trustees of Bready & Dlstrict Ulster Scots Development Association Year ended 31 March 2024 I report to the trustees on my examination of the financial statements of Bready & District Ulster Scots Development Association (Yhe charity'l for the year ended 31 March 2024. Responslbllltles and basls of report As the truslees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of Charities Act (Northern Ireland) 2008 (the '2008 Act,) and the Companies Act 20061'the 2006 Act,). You are satisfied that the accounts of the company are not required by charity or company law to be audited and have chosen instead to have an independent examination. Having satisfied myself that the accounts of the company are not required lo be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charily's financial statements as carried out under section 65 of the 2008 Act. In carrying oul my examination I have followed the general Directions given by the Charity Commission lor Northern Ireland under section 65(9}{b) of the 2008 Acl. Independent examlner's statement I have completed my examination. I confirm that no matters have come to my attention in connection with my examination giving me cause to believe that in any material respect: accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act. or the financial statements do not accord with those records- or the financial statemenls do not comply with Ihe accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and tair, view which is not a matter considered as part of an independent examination. or the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounling and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic ot Ireland (FRS 102).
Bready & District Ulster Scots Development Association Company Llmited by Guarantee Independent Examiner's Report to the Trustees of Bready & Distrlct Ulster Scots Development Association (contlnued) Year ended 31 March 2024 I conlirm that there are no other matters to which your attention should be drawn to enable a proper understanding of the accounts to be reached. Keith McElhinney Chartered Accountant Independent Examiner 42A Clooney Terrace Waterside Londonderry BT47 6AP 9 December 2024
Bready & District Ulster Scots Development Association Company Limited by Guarantee Statement of Financial Activities (including income and expenditure account) Year ended 31 March 2024 2024 Restricted funds Total funds Total funds 2023 Unrestricted funds Note Income and endowments Donations and legacies Charitable activities 26,756 64,275 43,923 70,679 64,275 134,954 168,975 44,043 Total Income 91,031 43,923 213,018 Expenditure Expenditure on charitable activities Total expenditure 101,940 43,902 145,842 145,842 221,772 221,772 101,940 43,902 Net expendilure and net movement In funds (10,909) 21 {10,888) (8,754) Reconclllatlon of funds Total funds brought fOard Total funds carrled tonvard 446,410 (3,203) (3,182) 443,207 451,961 443,207 435,501 432,319 The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. The notes on pages 9 10 17 form part of these financial statemenls.
Bready & District Ulster Scots Development Association Company Limited by Guarantee Statement of Financial Position 31 March 2024 2024 2023 Note Fixed assets Tangible fixed assets 13 557,885 489,208 Current assets Debtors Cash at bank and in hand 14 15,754 26,884 87,711 6,717 94,428 42,638 Creditors: amounts falllng due wlthln one year Net current assets 15 1,224 41,414 599,299 47,247 47,181 536,389 Tolal assets less current Ilabllllles Credltors: amounts falling due after more ihan one year Nel assets 16 166,980 93,182 432,319 443,207 Funds of the charlty Restricted funds Unrestricted funds (3,182) 435,501 13,203) 446,410 Total charlty funds 19 432,319 443,207 For the year ending 31 March 2024 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors, responsibilities: The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476; The directors acknowledge their responsibilities for complying wilh the requirements of the Act with respect to accounting records and the preparation of financial statements. These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies, regime. The statement of financial position continues on the following page. The notes on pages 9 to 17 form part of these financial slalements.
Bready & District Ulster Scots Development Association Company Limited by Guarantee Statement of Financial Posltion (GontiTnued) 31 March 2024 These financial statements were approved by the board of trustees and authorised for issue on 9 December 2024, and are signed on behalf of the board by: Mr SR Kelly Trustee The notes on pages 9 to 17 form part of these Ilnanclal stalemenls.
Bready & District Ulster Scots Development Association Company Limited by Guarantee Notes to the Financial Statements Year ended 31 March 2024 General Informatlon The charity is a public benefit entity and a private company limited by guarantee, registered in Northern Ireland and a registered charity in Northern Ireland. The address of the registered office is 231 Victoria Road, Bready, Strabane, Co. Tyrone, BT82 OEB. Statement of compllance These financial statemenls have been prepared in compliance with FRS 102, The Financial Reporting Standard applicable in the UK and the Republic of Ireland,, the 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 {FRS 1021 {Charities SORP IFRS 10211 and the Companies Act 2006. Accounllng pollcies Basis of preparaiion The financial statements have been prepared on the historical cost basis, as rnodified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure. The financial statements are prepared in sterling, which is the functional currency of the entity. Golng concern There are no material uncertainties about the charitys ability to continue. Disclosure exemptions No cash flow statement has been presented for the company. Judgements and key sources of esiimatlon uncertainty The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounls reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Fund accounting Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes. Designated funds are unrestricted funds earmarked by the trustees for particular luture project or commitment. Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.
Bready & District Ulster Scots Development Association Company Limited by Guarantee Notes to the Financial Statements (contlnued) Year ended 31 March 2024 Accountlng pollcles (contlnued) Incoming resources All incoming resources are included in the statement of financial activities when entitlement has passed to the charity. it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income: income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably. legacy income is recognised when receipt is probable and entitlement is established. income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers. income from contracts for the supply of services is recognised with the delivery of Ihe contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted. Resources expended Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates: expenditure on raising funds includes the costs of all fundraising activities, events, non- charitable trading activities, and the sale of donated goods. expenditure on charitable activities includes all costs incurred by a charily in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities. other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities. All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis. Tangible assels Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. 10
Bready & District Ulster Scots Development Association Company Llmited by Guarantee Notes to the Financial Statements (contlnued) Year ended 31 March 2024 Accounling policies (contlnu8d) Tangible assets (contiTnued) An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure wilhin the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities. Depreclation Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows: Freehold property Fixtures and fittings 20/0 Straight line 10 % straight line Impalrment ot fixed assets A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate Ihe recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash- generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows Ihat largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from Ihe acquisition date, allocated to each of the cash-generating unils that are expected to benelit from the synergies ot the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units. Governm8ni granis Government grants are recognised at the fair value of the asset received or receivable. Grants are not recognised until there is reasonable assurance that the charity will comply with the conditions attaching to them and the grants will be received. Where the grant does not impose specified luture p@rformance-related conditions on the recipient, it is recognised in income when the grant proceeds are received or receivable. Where the grant does impose specified future performance-related conditions on the recipient, it is recognised in income only when the performance-related conditions have been met. Where grants received are prior to satisfying the revenue recognilion criteria, they are recognised as a liability. 11
Bready & District Ulster Scots Development Association Company Limited by Guarantee Notes to the Flnancial Statements (contlnuad) Year ended 31 March 2024 Accountlng pollcles (contlnued) Flnanclal Instruments A financial asset or a financial liability is recognised only when the charity becomes a paty to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs. Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted. Debt instruments are subsequently measured at amortised cost. Where investments in shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in the statement of financial activities, with the exception of hedging instruments in a designated hedging relationship. Financial assets that are measured al cost or amortised cost are reviewed tor objective evidence of impairment at the end of each reporting date. If there is objective avidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised. Llmlted by guarantee Bready & District Ulster Scots Development Association is a company limited by guarantee {restricted to £1 per full member) and not having a share capital and is registered as a charity 12
Bready & District Ulster Scots Development Association Company Limited by Guarantee Notes to the Financial Statements (contlnued) Year ended 31 March 2024 Donatlons and legacles Unrestricted Funds Restricted Tolal Funds Funds 2024 Donations Donations 700 700 Grants Department for Education Lottery Fund Derry City & Strabane DC Grants Ulster Scots Agency Grants Community Foundation Department for Communities Rapid Grant Capital grant release 15,690 15,690 17,596 8,460 17,596 8,460 14,646 1,150 12,437 14,646 1,150 12,437 26,756 43,923 70,679 Unrestricted Funds Restricted Total Funds Funds 2023 Donatlons Donations Grants Department for Education Lottery Fund Derry City & Strabane DC Grants Ulster Scots Agency Grants Community Foundation Department for Communities Rapid Grant Capital grant release 88,500 7,390 30,760 88,500 7,390 51,841 9,250 1,380 21,081 9,250 1,380 10,614 10,614 168,975 30,331 138,644 Charltable actlvltles Unrestricted Total Funds Unrestricted Total Funds Funds 2024 Funds 2023 Performances & Activities Sale ot goods/services made or provided by the beneficiaries of the charity Rent receivable 36,833 36,833 17,390 17,390 14,796 12,646 64,275 14,796 12,646 64,275 10,300 16,353 44,043 10,300 16,353 44,043 13
Bready & District Ulster Scots Development Association Company Limited by Guarantee Notes to the Financial Statements (¢ontlnitsd) Year ended 31 March 2024 Expendiiure on charltable actlvltles by fund type Unrestricted Funds Restricted Total Funds Funds 2024 Charitable Activity Support costs 98,517 3,423 101,940 43,902 142,419 3,423 145,842 43,902 Unrestricted Funds Restricted Total Funds Funds 2023 Charitable Activity Support costs 71,837 6,046 143,608 281 215,446 6,326 77,883 143,889 221,772 Expenditure on charllable activilies by activily lype Activities undertaken directly Support costs Total funds 2024 Total fund 2023 Charitable Activity 142,419 3,423 145,842 221,772 Net expendlture Net expenditure is stated after chargingl{creditingl: 2024 2023 Depreciation of tangible fixed assets 23,594 21,468 10. Independent examlnation fees 2024 2023 Fees payable to the independent examiner for: Independent examination of the financial statements 1,020 1,020 11. Staff costs The total staff costs and employee benefits for the reporting period are analysed as follows- 2024 2023 Wages and salaries 18,904 93,322 14
Bready & District Ulster Scots Development Association Company Limited by Guarantee Notes to the Financial Statements (contlnued) Year ended 31 March 2024 11. Slaff Cosis (continued) The average head count of employees during the year was 5 (2023: 6). The average number of full-time equivalent employees during the year is analysed as tollows: 2024 No. 2023 Number of staff- admin No employee received employee benefits of more than £60,000 during the year (2023: Nil). 12. Trustee remunerallon and expenses no remuneration or other benefits from employment with the charity or a related entity were received by the trustees 13. Tangible fixed assets Freehold Fixtures and property fittings Total Cost At 1 April 2023 Additions 555,219 85,000 640,219 118,823 7,271 126,094 674,042 92,271 Al 31 March 2024 766,313 Depreclation At 1 April 2023 Charge lor the year At 31 March 2024 145,852 12,280 38,982 11,314 184,834 23,594 158,132 50,296 208,428 Carrying amount Al 31 March 2024 482,087 75,798 557,885 At 31 March 2023 409,367 79,841 489,208 14. Debiors 2024 2023 Trade debtors Other debtors 6,712 9,042 15,754 14,143 73,568 87,711 15
Bready & District Ulster Scots Development Association Company Limited by Guarantee Notes to the Financial Statements (contlnugd) Year ended 31 March 2024 15. Creditors: amounts falling due within one year 2024 2023 Bank loans and overdrafts Trade creditors Accruals and deferred income Social security and other taxes Other creditors 1,081 29,951 1,092 123 15,000 1,224 1,224 47,247 16. Creditors: amounts falling due after more than one year 2024 2023 Accruals and deferred income 166,980 93,182 17. Deferred Income 2024 2023 At 1 April 2023 Amount released to income Amount deferred in year At 31 March 2024 93,182 112,436) 86,234 166,980 29,694 {25,5931 89,081 93,182 18. Government grants The amounts recognised in the financial statements for government grants are as follows: 2024 2023 Recognised in credilors.. Deferred government grants due after more than one year Recognised in income from donations and legacies: Government grants income 166,980 93,182 12,437 10,614 16
Bready & District Ulster Scots Development Association Company Limited by Guarantee Notes to the Financial Statements (conlinued) Year ended 31 March 2024 19. Analysls of charllable funds Unrestricted funds At 31 March 202 At 1 April 2023 Income Expenditure General funds 446,410 91,031 (101,9401 435,501 At 31 March 202 At 1 April 2022 Income Expenditure General funds 449,919 74,374 (77,883) 446,410 Restricted funds At 31 March 202 At 1 April 2023 Income Expenditure Restricted Funds (3,203) 43,923 {43,902) {3.182) At 31 March 202 At 1 April 2022 Incorne Expenditure Restricted Funds 2,042 138,644 (143,8891 {3,203) 17
Bready & District Ulster Scots Development Association Company Limited by Guarantee Management Information Year ended 31 March 2024 The followlng pages do not form part of the financlal statements. 18
Bready & District Ulster Scots Development Association Company Limited by Guarantee Detailed Statement of Financlal Activities Year ended 31 March 2024 2024 2023 Income and endowments Donations and legacies Donations Department for Education Lottery Fund Derry City & Strabane DC Grants Ulster Scots Agency Grants Community Foundation Department for Communities Rapid Grant Capital grant release 700 15,690 88,500 7,390 51,841 9,250 1,380 17,596 8,460 14,646 1,150 12,437 10,614 70,679 168,975 Charilable aclivitles Performances & Activities Sale of goods/services made or provided by the beneficiaries of the charity Rent receivable 36,833 17,390 14,796 12,646 64,275 10,300 16,353 44,043 Total Income 134,954 213,018 Expendlture Expenditure on charltable activities Purchases Wages and salaries Rates and water Light and heat Repairs and maintenance Insurance Legal and protessional fees Telephone Other office costs Depreciation Bank charges Printing, postage & stationery Travel costs Direct charitable activity Programme Costs Direct charitable activity Catering 10,144 18,904 370 6,619 5,474 1,959 1,572 1,134 1,147 23,594 704 2,948 642 69,828 803 7,972 93,322 158 5,076 32,442 1,678 4,519 1,629 1,220 21,468 587 2,338 3,667 44,876 820 145,842 221,772 Total expenditure 145,842 221,772 19
Bready & District Ulster Scots Development Association Company Limited by Guarantee Detailed Statement of Financial Actlvities (contlnued) Year ended 31 March 2024 2024 2023 Net expenditure {10,888) (8,754) 20
Bready & District Ulster Scots Development Association Company Limited by Guarantee Notes to the Detailed Statement ot Financial Actlvities Year ended 31 March 2024 2024 2023 Expenditure on charitable activities Charilable Activity Activities undertaken directly Direct charitable activity 1 purchases Direct charitable activity - wageslsalaries Direct charitable activity rates & water Direct charilable activity light & heal 10,144 18,904 370 6,619 7,972 93,322 158 5,076 Ik li Direct charitable activity repairs & maintenance Direct charitable activity insurance Direct charitable activily telephone Direct charitable activity depreciation Direct charitable activity- Printing, postage & stationery Direct charitable activity Travel costs Direct charitable activity Programme Costs Direct charitable activity Catering 5,474 1,959 1,134 23,594 2,948 642 69,828 803 32,442 1,678 1,629 21,468 2,338 3,667 44,876 820 142,419 215,446 Support costs Support charitable activity legal and professional fees Support charitable activity - Genaral expenses Support charitable activity Bank charges 1,572 1,147 704 4,519 1,220 587 3,423 6,326 Expenditure on charitable activities 145,842 221,772 21