Charity registration number: 102746 Noeleen's Helping Hands Markethill Annual Report and Financial Statements for the Year Ended 31 December 2022
Noeleen's Helping Hands Markethill Contents (continued) Reference and Administrative Detsils TnLStees' Report 2to4 Statcment of Trustees, Responsibilities tndependent Examiner's Report 6t07 Statement of Financial Activities 8t09 Balance She¢t io Notes to the Financial Statements Ilto 19
Noeleen's Helping Hands Markethill Reference and Administrative Details Trustees Mr Georg¢ Ballentine Mr Philtp Haw¢ Miss Alison Gates Charity Registratfion Number 102746 Prineipal orrice 22 Seaboughan Road Markethill Co Arnagh BT60 1 SD Independent Examiner Thomas Oliver and Associates Certifi¢d Public Accountants l Mcjgashel Mills Park Dungannon Co Tyrone BT717DH Page I
Noeleen's Helping Hands Markethill Trustees, Report The trustees present the annual rq)ort together with the financial statements of the charity for the year ended 31 D¢¢ember 2022. Trustees Mr George Ballentine Mr Philip Haw¢ Miss Alison Gates Objectives and activities Objects aims To help relieve povety and Suffering through the provision of humanitarian aid. To provide donations in support of missionaries and missionary societies as agreed by the trustees, to those charities based in NI and UK for the advancement of religion in promoting faith in Jesus Christ. The advancement of health by providing donations to charities such as cancer care and research or other debilitating diseases in Nt and UK. Pubuc benefit The Charity operates from buildings at 22 SeaboughaD Roa Markethill, Co Amiagh. The site is manned by a team of volunfrets, mostly retired ladies and men, and one employee who does general maintenance and driver for Collection and delivery of goods. Members of the public generously donate large quantities of good quality clothing, footwear, bedding. household goods, furniture, building materials, tools. medical aid and c&sh donations. These are all sorted and transported by container to Project Romania Charity Centre baged in Sighas0ar Romallia. The distribution of these goods is undertaken by a missionary couple from Nl (resident in Romania for 20 years) who aTe familiar with the de5perdte needs of people who are depTived, exploited, suffer from poor health, lack of housing, education and employment. The aim of NHHM charity is to send at l¢&st one container of aid per year to this area. The direct benefits are to help clothe. fee¢ provide bedding, repair shelter, build and furnish new homes for thes¢ extremely deprived people, which in turn enables children to go to school, improve general health and reduce stress levels. Alot of donated goods not suitable to go to Romania. are sold in tbe Charity shop at 22 Seaboughan Road. this helps with the cost of transporting contsineTS to Romania. To provide funding in support of missÈonaries and missionary societies as agreed by trustees, for the advancement of religion in promoting faith in Jesus Christ. Volunteers man the charity shop 2 days weekly (Wednesday & Saturday), also use Social media to advertise goods, and arrange l or 2 sales in the year when the shop is open every day. Fundtaising events include coffee mornings, cake sales. f¢Side qui7zes, Christn]as sale. Any additional funds have enabled donations to be sent to suppoer missionaries overseas as agreed by the trustees and to support charities who provide care for terniinla ilIness, eg. hospice services. The trSteeS confirnl that they have complied with the requirements of the Charities Act (Nortbern treland) 2008 to have due regard to the public benefit guidance published by the Charity Commission for Nortbern ITeland. Achlevements and performance Page 2
Noeleen's Helping Hands Markethill Trustees, Report (Continued) This year 2022 has been off to a very good start and things have started to pick up again since the outbreak of the Coronavirus Pandemic. We convey our appreciation to all our hard working volunteers who gave extra time and committnent to acheive the purposes and aspirations of the charity over the entire year. We sincerely thank the generosity of the general public for donating so much valuable goods to send to Romania or sell in the shop and for all who gave cash donations. Without their support tbe charity would not be able to operate. JanuarylFebruarylMarch 2022 The volunteers returned to open the shop after the Cbristmas Holiday period and got goods sorted and displayed which were donated in Decetnber, well as attend a steady stream of customers. On 16th March we sent a cheque to Tullyallen Church re Ukrainian Appeal for th¢ sum of £350. Om 19th March w¢ sent a cheque to Resore Ministy for £2,000. ApriVMay/June 2022 Our fwst Cotnmittee meeting of the new year was held on 25th April, the volunteers met to plan and prepare for hosting an open garden later in the y¢ar. Donations of clothing, household goods and offers of good furniture from house clearance required on going collection. Sorting, stordge, and displaying kept everyone busy. Shop busy with steady flow of custorners giving a good turnover of sales. On 27th April we sent a cheque to Restore Ministy for £5,000 and a cheque to Amiagh Food Bank for £500. On 9tb May we sent a cheque to Marie Curie Cancer Care for the sum of £3,000. Ongoing correspondence, record keepin& accounts and administration attended to. On 14th June we w¢re invited to Air Ambulance Headquarters at the Maze. July/AugustlSeptemb¢r 2022 Shop closed for two weeks from 6th - 19th July for summer break to give volunteers a chance for family holidays. Ongoing correspondence. recod keeping, accounts and administratÈon attended to. Good turnover of sales in shop. We held an Open Garden on 5th & 6th August with all proceeds going to Southern Area Hospice Services. this was a great event well supported by the public and a grand total of £3.000 was raised and donafrd to Southern Area Hospice on 30th September. Family box appeal letters were prepared and mailed to schools, churches, organisations, clubs and individuals. Response to family box appeal very encouraging, deliveTies coming in every day during last week in September. Committee meeting was held on 21st S¢ptember. OctOber0VeberlDeCernber 2022 October was a very busy tin]e for all the volunteers collecting and packing ifrms for fan]ily boxes, recording, checking contents, labelling and packing into cartons. The lory of aid consignn)ent went out on 28th November 2022. Th¢ shop closed for 2 weeks over the Christma5 period. Page 3
Noeleen's Helping Hands Markethill Trustees, Report (continued) Strueture> governance and management The annual report wa5 approved by the tsustees of the charity on 27 September 2023 and signed on its behalf by.. George Ballentine Trustee Miss Alison Gates Truste¢ Page 4
Noeleen's Helping Hands Markethill Statement of Trustees, Responsibilities Th¢ tnteeS are responsible for preparing the trustees, report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and r¢gulations. The law applicable to charitles requires the trustees to prepare financial statements for each financial year which give a trne and fair view of the state of affairs of the charity and of the itkcoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to: select suitable accounting policies and then apply them consistently> observe the methods and principles in the ChaTities SORP. make judgements and estInteS that are reasonable and prudent. state whether applicable accounting standards have be¢n followed, subject to any material departtwes disclosed and explained in the financial statements. and prepare the financial statements on the going concern basis unless it is inappropriate to presume that tbe cbarity will continue in business. The trustees are responsible for keeping proper coUntIng records that disclose with reasonable accuracy at any tin]e the fLnancial position of the charity and enable them to ensure that the fmancial statements comply with the Charities Act (Northern Ireland) 2008, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the constitution. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for tbe prevention and detection of fraud and other irregularities. The trustee5 are responsible for the maintenance and integrity of the COryOTate and financial inforn]ation included on the charitable company's website. Legislation governing the prepardtion and dissemination of fll]ancial staten]ents may differ from legislation in other jurisdictions. Approved by the trustees of the charity on 27 September 2023 and signed on its behalf by.. orge Ballentine Trustee Miss Alison Gates Trnstee Page 5
Noeleen's Helping Hands Markethill Independent Examiner's Report to the trustees of Noeleen's Helping Hands Markethill I report to tbe trustees on my exatninatÉon of the accounts of Noeleen's Helping Hands Markethill for the year ended 31 Decen]ber 2022. Responsibilities and basis of report As the charity's trustees of Noeleen's Helping Hands Mark¢thill you are responsibl¢ for the pr¢paration of the accounts in accordance with the requiTements of the Charities Act (Northern Ireland) 2008. It is my responsibility to - examine the accounts under Section 65 of the ChLtieS Act follow the procedures laid down in the generdl Directions given by the Commission under section 65(9)(b) of the Charities Act - state whether particular matters have come to my attention Basis of independent examiner'5 report I have examined your charity accounts as required under section 65 of the Charities Act and my examination was caTried out in accordance witb the general directions given by the Charities Con)mission for Nortbern Ireland under section 65 (9)(b) of the Charities Act. My examination included the review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included CODsiderdtion of any unusual itsrns or disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such matters. My role is to state whether any tnaterial nthtters have come to my attentions giving me cae to believe:. l That accounting records weTe not kept in accordance with section 63 of the Charities Act 2 That the accounts do not accoTd with those accounting records 3 That the accounts do not comply with the accounting requirements of the Charities Act 4 That tbere is fiffther infornation needed for a proper understanding of the accounts to be reached. Independent examiner's statement I have completed my examination and have no concerns in respect of the matters (l) to (4) listed above and, in connection with the following Directions of the Charity ConLmission for Northern Irelall I hav¢ found no matters that Tequire drawing to your attention. Iver Certified Public Accountants l Moygashel Mills Park Dungannon Co Tyrone BT717DH Page 6
Noeleen's Helping Hands Markethill Independent Examiner's Report to the trustees of Noeleen's Helping Hands Markethill (continued) 27 September 2023 Page 7
Noeleen's Helping Hands Markethill Statement of Financial Activities for tbe Year Ended 31 December 2022 Unrestrieted funds Total 2022 Note Incorne and Endowments from: Donations and legacies Other trading activities Total income 2,316 40,075 2,316 40,075 42,391 42.391 Expenditure on: Raising funds Charitable activities Other ¢xpenditure (42,935) (1,620) (108) (42,935) (1,620) (108) Total expenditure (44.663) (44,663) Net eXpendite 2,272) (2,272) Net movement in funds (2,272) (2.272) Reeonciliation of funds Total funds brought forwaTd Total funds cTica fornTatd 21,515 21,515 18 19,243 Unrestricted funds 19,243 Total 2021 Note Ineome and Endowments from: Donations atLd legacies Other trading activities Investment income 6,119 31,923 21 6.119 31.923 21 Total income 38.063 38,063 Expenditure OD: Raising funds Charitable activities Other expendIte Total expenditure Net expenditure (43,530) (1,692) (108) (43.530) (1,692) (108) (45.330) {45.330) (7.267 (7,267) Net movement in funds (7.267) (7,267) Reconciliation of funds Totsl fimds brought forward Total funds Caled forward 28,782 28,782 18 21.515 21,515 The nofrs on pages I I to 19 fomi an integral part of these financial statements. Page 8
Noeleen's Helping Hands Markethill Statement of Financial Aetivities for the Year Ended 31 December 2022 (eontinued) All of the charity's activiti¢s deriv¢ from continuing operations during the above two periods. The fimds breakdown for 2021 is shown in note 18. The notes on pages I I to 19 fornl an integral part of these financial statements. Page 9
Noeleen's Helping Hands Markethill (Registration number: 102746) Balance Sheet as at 31 December 2022 2022 2021 Note Fixed assets Tangible assets 14 432 540 Current assets Debtors Cash at bank and in hand 15 16 410 19,642 20,052 362 22,296 22,658 Creditors: Amounts falling due within one year 17 (1,241) 1,683) Net current assets 18,811 20,975 Net assets 19,243 21.515 Funds of th¢ charity: Unrestricted income funds Unrestricted fiLDds Other reserves (2,272) 21,515 (7,267) 28,782 Total Unrestricted funds 19,243 21,515 Total funds 18 19,243 21,515 The fanCIal statements on pages 8 to 19 were approved by the trustees, and authorised for issue on 27 September 2023 and signed on their behalf by: orge Ballentine Trustee Miss Alison Gates Trustee The notes on pages I I to 19 forn] an Inte&1 part of these financial statements. Page 10
Noeleen's Helping Hands Markethill Notes to the Financial Statements for the Year Ended 31 December 2022 l Accounting policie5 Statement of compliance The fmancial staten)ents have been prepared in accordance with the second edition of the Charities Statement of ReconllDend¢d Prdctice issued in October 2019, tbe Financial R¢porting Standard applicable in the United Kingdom and Republic of treland (FRS 102) and the Charities Act 2011. Basis of preparation Noeleen's Helping Hands Markethill meets the defmition of a public benefit entity under FRS 102. The accounts (fllncIal statements) have been prepared under the historical cost convention with items recognised at cost or transaction value wlless otherwise stated in the relevant note(s) to these accounts. Going concern The trustecs consider that there are no material uncertainties about the charity's ability to continue as a going concern. Income and endowments Voluntary income including donations, gifts. legacie5 and grants that provide core funding or are of a genernl nature is r¢cognised when the charity ]w entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability. Donations and legacies Donations and legacies are recognised on a receivable basis when recekpt is probable and the amount can be reliably measuTed. Grants receivable Grants are recognised when the charity has an entitletnent to th¢ funds and any conditions linked to the grdnts have been met. Where performance conditions are attached to the grant and are yet to be met, the income Ès recognised as a liability and included on the balance sheet as d¢feJT¢d income to be released. Investmenl income Dividends are recognised once the dividend has been declared and notification has been received of the divtdend due. Expenditure All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it RS PTobable settlement is required and the amount can be me&8ured Tellably. All costs are allocated to the applicabE¢ expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particul headings they have been allocated on a basis consistent with the use of resources, wkth central staff costs allocated on the basts of time spent, and depreciation charges allocated on the portion of th¢ asset's use. Other support costs are allo¢at¢d b&sed on the spread of staff costs. Pagell
Noeleen's Helping Hands Markethill Notes to the Financial Statements for the Year Ended 31 December 2022 (continued) Raiyingfunds These are costs incurred in attracting voluntary income, the management of investments and those incurred in trading activities that raise funds. Governance costs These include tbe costs attributable to tbe charity's compliance with constitutional and statutory requirements, including audit, strategic management and trustees meetings aTLd reimbursed expenses. Government grants Government grants are recognis¢d based on the accrual model and are measured at the fair valu¢ of the Set rec¢ived or receivable. Grants are classified as relating either to revenue or to assets. Grants relating to revenue are r¢cognised in incom¢ over the period in which th¢ related costs are Tecognised. Grdnts relating to assets are recognised oveT the expected usefill lift of the asset. Where part of a grant relating to an asset is defeed, it is recognised as def¢rred income. Taxation The charity is con5ideTed to pass the tests set out in Paragraph I Schedule 6 of the Finan¢¢ Act 2010 and tberefore it meets th¢ deflti0ll of a charitable company for UK corporation tax pUOs¢s. Accordingly, the charity is potentially exempt from taxatioTh in respect of income or capital gains received witbin cat¢gories covered by Chapt¢r 3 Part I I of the CoTporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable pUOse$. Tangible fixed assets Individual fixed assets costing £100.00 or more are initially recorded at cosL less any subsequent accumulated depreciation and subsequent accumulated impainnent losses. Depreciation and amortisation Depreciation is provided on tangible fixed assets so as to WTite off the cost or Valuatio less any estimated residual value, over their expected useful economic life &s follows.. Trade debtors Trade debtors are amounts due from customers for merchandise sold or services perfornied in the ordinary course of business. Trade debtors are recogni5ed initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method. less provision for impairment. A provision for the impairnlent of trade debtors is established when there is objectiv¢ evidence that the chaTity will not be able to collect all amounts due according to the original tern]s of the receivables. Cash and cash equivalents Cash and cash equivalents comprise cash on hand and call deposits, and other short-t¢rni highly liquid invesknents that are readily convertible to a knowi amount of cash and are subject to on insignificant risk of change in value. Page 12
Noeleen's Helping Hands Markethill Notes to the Financial Statements for the Year Ended 31 December 2022 (continued) Trade creditor5 are obEigations to pay for goods or services that have been acquired in the ordinary Course of business from suppliers. Accounts payable are classified as CUellt liabilities if the does not have an unconditional righL at the end of the reporting periol to defer settlement of the Creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are present¢d as non-current liabilities. are recognised initially at the transaction price and subsequently m¢&sured at amortised cost wing the effective interest method. Borrowings Interest-bearing bOowingS are initially recorded at fair value, net of transaction costs. Interest-bearing bOoW]ngS are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Statetnent of Financial Activities over the perAod of the relevant borrowing. Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges. Borrowings are classified as cUent liabilities unless the ckwity has an unconditional rigbt to defer settlement of the liability for at le&st twelve months after the reporting date. Fund structure Unrestricted income fimds are general funds that are available for use at th¢ trustees discretion in filltherance of the objectives of the charity. 2 Income from donation5 and legacies Unrestricted funds General Total funds Donations and legacies; Donations from individuals 2,316 2.316 Total for 2022 2,316 2.316 Total for 2021 6,119 6,119 Page 13
Noeleen's Helping Hands Markethill Notes to the Financial Statements for the Year Ended 31 December 2022 (continued) 3 Ineome from other trading activities Unrestrieted funds General Total fuDds Trading income. Shop income from sale of donated goods and services Events income. Other events inwme 37,394 37,394 2,681 2,681 Totsi for 2022 40,075 40,075 Total for 2021 31,923 31,923 4 Investment ineome Unrestricted funds General Total funds Total for 2022 Total for 2021 21 21 5 Expenditure on raising funds a) Costs of generating donations and legacies Totsl funds Note Total eosts 6 Expenditure on charitsble aetivities Page 14
Noeleen's Helping Hands Markethill Notes to the Financial Statements for the Year Ended 31 December 2022 (continued) Unrestricted funds General Totsl funds Note Governance costs 1,620 1,620 Total for 2021 1,692 1,692 Total expenditure 7 Other expenditure Unrestricted funds General Total funds Note Depreciatio amortisation and other similar costs 108 108 Total for 2022 108 108 Total for 2021 108 108 8 Analysis of governance and support Costs Governance costs UDrestricted funds General Total rund$ Independent examiner fees Examination of the fllwicial 5tafrnients 1,620 1,620 Total for 2022 1.620 1,620 Total for 2021 1,692 1,692 9 Net ineomingloutgoing resources Net outgoing Tesources for the year include: 2022 2021 Depr¢ciation of fixed assets 108 108 Page 15
Noeleen's Helping Hands Markethill Notes to the Finaneial Statements for the Year Ended 31 December 2022 (continued) 10 Trustees remuneration and expenses No trustees, nor any persons connected with them, have received any remuneration from the charity during the year. 11 Staff costs The aggregate payroll costs were a5 follows: 2022 2021 Staff costs during the year were: Wages and salaries Pension costs 14,590 249 14,083 227 14,839 14,310 The monthly average number of persons (including senior management / leadership team) employed by the charity during the year expressed as fillL time equlvalents was as follows: 2022 2021 Administration No employee received emoluments of more than £60,000 during the year 12 Independent examiner's remuneration 2022 2021 Examination of the financial statements 1,620 1.692 Page 16
Noeleen's Helping Hands Markethill Notes to the Financial Statements for the Year Ended 31 December 2022 (continued) 13 Taxation The ¢harKty is a registered chaTity and is therefore exempt from taxation. 14 Tangible fixed assets Other tangible red asset Total Cost At I January 2022 2,708 2,708 At 31 December 2022 2,708 2,708 Depreciation At l January 2022 Charge for the year At 31 December 2022 2,168 108 2,168 108 2,276 2,276 Net book value At 31 December 2022 432 432 At 31 December 2021 540 540 15 Debtors 2022 2021 Prepayments 410 362 16 Cash and cash equivalents 2022 2021 Cash on hand Cash at bat 1,865 17.777 30 22,266 19.642 22,296 17 Creditors: amounts falling due within one year Page 17
Noeleen's Helping Hands Markethill Notes to the Financial Statements for the Year Ended 31 December 2022 (continued) 2022 2021 Trade creditors Other taxation and social security Accruals 98 60 1.525 56 1,185 1,241 1,683 18 Funds Balance at 31 December 2022 Balance at I January 2022 Incoming resources Resources expended Unrestrieted funds General 21,515 42.391 (44,663) 19.243 Balance at 31 December 2021 Balance at I January 2021 Incoming resourees Resouree$ expended Unrestricted funds General 28,782 38,063 (45,330 21,515 19 Analysis of net assets between funds Unrestricted funds General Total funds at 31 December 2022 Tangible fixed assets Current assets Current liabilities 432 20,052 (1,241) 19,243 432 20.052 (1241) Total net assets 19,243 Page 18
Noeleen's Helping Hands Markethill Notes to the Financial Statements for the Year Ended 31 December 2022 (continued) Unrestricted funds General Total funds at 31 December 2021 Tangible fixed assets Cuent assets Current liabilities 540 22,658 (1,683) 540 22,658 (1,683) Total net assets 21,515 21,515 20 Analysis of net funds At31 December 2022 At l January 2022 Cash at bank and in hand 22,296 22,296 Net debt 22,296 22,296 At31 December 2021 At l January 2021 Cash at bank and in hand 28,337 28,337 Net debt 28,337 28,337 21 Related party transactions Page 19
Noeleen's Helping Hands Markethill Statement of Financial Activities by fund for the Year Ended 31 December 2022 Totsl Total Unrestricted Unrestricted Funds Funds 2022 2021 Income and Endowments from: Donations and legacies Other trading activities Investment income 2,316 40,075 6,119 31,923 21 Total income 42,391 38,063 Expenditure on: Raising funds ChaTitable activities Other expenditure Total expenditure (42,935) (1,620) (108) (43,530) (1,692) (108) (44.663) (45,330) Net expenditure Reconciliation of fullds (2,272) (7,267) Total funds carried forward (2,272) (7,267) This page does not form part of the statutory funCIal statements. Page 20
Noeleen's Helping Hands Markethill Detailed Statement of Financial Activities for the Year Ended 31 December 2022 Total 2022 Total 2021 Income and Endowments from: Donations and legacies (analysed below) Other trading activities (analysed below) Invesiment incorne (analysed below) Total incotne 2.316 40,075 6,119 31,923 21 42,391 38,063 Expenditure on: Raising funds (analys¢d below) Charitable activities (analysed below) Other expenditure (analysed below) Total expenditure (42,935) (1,620) (108) (43,530) (1,692) (108) (44,663) (45,330) Net expendire Reconciliation of funds (2,272) (7,267) Total funds carried forniard (2,272) (7,267) This page does not forn] part of the statOry financial stat¢ments. Page21
Noeleen's Helping Hands Markethill Detailed Statement of Financial Aetivities for the Year Ended 31 December 2022 (continued) Total 2022 Total 2021 Donations and legacies Appeals and donations UK Government 8Tants 2,316 1,845 4,274 6,119 2,316 Other tradlng activi11£g Sales of donated goods Cookstown Recycle & Flemming Metal Recycling World of Books Open Gard¢n Event 37,394 554 55 2,072 30,817 1,013 93 40,075 31,923 Investment income Interest on cash deposits 21 21 Raisingfunds Freight and carriage Wages and salaries Staff pensions (Defined contribution) - pension scheme I Light, heat and power Insurance Repairs and rnaintenance Telephone and fax Office expenses Printing, postage and stationery Charitsble donations Sundry expenses Cleaning & Laundry Motor expenses Petrol or diesel Advertising Bank charges Credit card charges (6,480) (14,590) (249) (2,739) (925) (470) (179) (416) (288) (14,509) (9,960) (14,083) (227) (2,549) (859) (122) (149) (255) (261) (13,065) (144) (267) (397) (718) (323) (119) (32) (43,530) (ioo) (477) (1,129) (112) (139) (133) (42,935) This page does not forn] part of the statutory financial statements. Page 22
Noeleen's Helping Hands Markethill Detailed Statement of Financial Activities for the Year Ended 31 December 2022 (continued) Totsl 2022 Total 2021 Charllable activities Accountancy fees Payroll fees (1,080) (540) (1,620) (1.142) (550) (1,692} Olher £rpenditure Depreciation of office equipment (108) (108) (108) (108) This page does not form part of the stattjtory fitw]cial ststements. Page 23