COMPANY REGISTRATION NUMBER: N1031452 CHARITY REGISTRATION NUMBER: NIC102977 Learmount Community Development Group Ltd Company Limited by Guarantee Unaudited Financial Statements 31 May 2024 CLAREMOUNT Chartered Accountants 1 b Brookmount Crescent Omagh Co Tyrone BT78 5HG
Learmount Community Development Group Ltd Company Limited by Guarantee Financial Statements Year ended 31 May 2024 Pages Trust88s' annual report (incorporating the directorfs report) Independent examinerfs report to the trustees Statement of financial activities (including income and expenditure account) 1to4 Statement of financial position Notes to the financial statements 8t015 The following pages do not form part of the financial statements Detailed statement of financial activities 17 Notes to the detailed statement of financial activities 18
Learmount Community Development Group Ltd Company Limited by Guarantee Trustees. Annual Report (Incorporating the Directorfs Report) Year ended 31 May 2024 The trustees, who are also the directors for the purposes of company law, present thelr report and the unaudited financial statements of the charity for the year ended 31 May 2024. Rèference and administrative details Registered charily name Learmount Community Development Group Ltd Charity registration number NIC102977 Company raglstration number N1031462 Prlnclpal offlce and reglstored School Lane offlco 192 Learmount Road Park Village Co Derry BT47 4BA Tho trustaes Ms CA Corr Ms P McGrellis Ms S Wilherow MrJB Murphy Mr K Lynch Mr P Conway Ms P O'Neill Mrs S Byrne Mrs M O'Kane Company secretary Mrs S Byrne Independent examlner Shaun McElhinney 1b Brookmount Crescent Omagh Co Tyrone BT78 5HG
Learmount Community Development Group Ltd Company Limited by Guarantee Trustees. Annual Report (Incorporating the Director's Report) (contlnuod) Year ended 31 May 2024 Structure, governance and management Governlng Document Th6 organisation is a charitable company, limited by guarante8, incorporated on 17 October 1996. The company was established under a Memorandum ofAssociation which established the objects and powers of Ihe charitable company and is governed under its Articles of Association. In the event of the company being wound up members are required io contribute an amount not exceeding £1. The trustees of the charity. who are also directors, are detailed on page 1. Managoment Subject lo the provisions of the Companies Act the memorandum and the artlcles of association and to any directions given by special resolution, th8 business of the Company shall be managed by the directors who may exercise all the powers of th company.
Learmount Community Development Group Ltd Company Limited by Guarantee Trustees. Annual Report (Incorporating the Director's Report) (wntlnuadj Year ended 31 May 2024 Objectlves and activitlas Learmount Community Development Group Ltd was established in 1991 to empower and support the people of Learmount in working towards the social, environmental and educational development of the community through voluntary action. The main activities of L$armount Community Development Group Ltd revolve around the provision of serviceslactivit16s for all residents in the Park Ward of County Derry. The organisation continually addresses the multiple inequalities and d&privation thal rural people consistently eXperIen and Ihe organisation endeavours to alleviate this through the provision of essentlal services In the local area. The organisation maintain four buildings in the area: Learmount Resource Centre, Learmount Community Centre, the Masterfs House and Park Soccer Clubhouse and Pitch. In March 2022 the CARE Proj8ct (Collactiv8 Approach to Rural Exclusion) began a joint project in the Sperrin DEA, led by the Learmount Group with partners in Glenelly. Donemana. Artigarvan and BalSymagorry. The project is aimed at Improvlng the health and wellbelng of people aged 55 plus, encouraglng them to stay connected to their local communities through participation in 8 range of activilies and seNlces, including joint activities between the partners. The National Lottery Community Fund have awarded £455,172 over4 years, adminlstered by The Learmount Group. Main Activities include: Provision of Resource Centre and Community Centre to house local groups and provide outreach services i.e. Parent & Todd18r Group, Playgroup, 60+ Luncheon Club. Outr&ach Health Centre Including G.P, treatment room and provision of prescrlptlons, Post Office service, Citlzens Advice, Dementia Frlendly Communlty Servlces, Park & District Farms Association, St. Mary's Youth Club, and Drop in Centre. Provision of personal, social. educational, environmental activities, events and programmes such as IT. Yoga, Craft Classes, First Aid, Healthy Living, Santa Trail, Outings, History Club etc. Provision of adminislration services to local groups and individuals living in tha area. Obtaining funding for Capital Build, Environmental Projects, Village Enhancements and Learmount Forest improvements. Lobbylsts for the communlty when Issues arise wlth statutory agencles such as DRD, Transllnk, DHSS&PS etc. Pressure group on matters of concern to the area and attend meetings and lorums further afield when necessary. Operation of highly successful volunteering programme which offers a range of servlces including Good Morning Park (a telephone support service for older people), Befriending, Transport, Kid's Club, Environmental Club, Book Club, Fishing Club, Collection of Recyclable items, Collectlon of Clini items atc. Dementia Hub providing a range of Dementia Friendly Community Services. The charity operates a community development group.
Learmount Community Development Group Ltd Company Limited by Guarantee Trustees. Annual Report (Incorporating the Directorfs Report) (contlnugd) Year ended 31 May 2024 Achievements and performance All objectives and targets set have either been fully realised or are being significantly progressed. Financial review The organisalion had another successful year in which the net assets remain relatively stable at £256,155. Princlpal Fundlng Sourcas The principal funding source for the charity was by way of grant income from various funders. The charity also generates income from its resource centre. Grant Policy Grants obtained are classified as restricted funds and are sublect lo restrictions on their expenditure Imposed by the donor or through the terms of an appeal. Reserves Policy The trustees are confident that the reserves of the company are of a sufficl&nt 18V81 to be able to continue the current activities of the charity in the event of a drop in funding. Unrestricted reseNes a available for use at the discretlon of the Iru8tee8 in furtherance of the general objectivas of the charlty. Restrlcted reserves are Subjected to reslrlctlons on thelr use by the donor. Finance reserves ara Set aside to proteGt the charity against drops In Income and as a back-up for future extensions and commitments when necessary in relation to Park Soccer Clubhouse and pitch, Learmount Resource Centre. Learmount Communily Centre and the Master's House. It is also policy to increase reserves to cover six months operational expenditure should it be required in the future. The balance in the charity's bank accounts at the balance sheet date is £101,805. Small company provlslons This r8POrt has been prepar8d in accordance with the provisions applicable to companles entltled to the small companies exemption. The trustees, annual report was approved on 26 September 2024 and signed on behalf of the board of trustees by- Mrs S Byme Trustee Mrs M O'Kane Trustee
Learmount Community Development Group Ltd Company Limited by Guarantee Independent Examiner's Report to the Trustees of Learmount Community Development Group Ltd Year ended 31 May 2024 I report to the trustees on my examination of the financial statements of Learmount Community Development Group Ltd ('the charity'l for the year ended 31 May 2024. Responsibllllles and basis of report As Ihe trustees of the company (and also its directors for the purposes of company law) you are rasponsible for the preparation of the financial statements in accordance with the requirements of Charities Act (Northern Ireland) 2008 (the '2008 Acl,) and the Companies Act 2006 ('the 2006 Act,). You are satisfied that Ihe accounts of the company are not required by charity or company law to be audited and have chosen instead to have an independenl examination. Having satisfied myself that the accounts of the company are not requlred to be audited under Part 16 of th& 2006 Acl and are eligible for independent examination, I report in respect of my examination of the charity'5 financial statements as carried out under section 65 of the 2008 Act. In carrying out my examination I have followed the general Directions giv8n by the Charity Commission for Northern Ireland under section 65(91{bl of the 2008 Acl. Independent examingr's statement I have completed my examination, I confirm Ihat no matters have Gome to my attention in connection with my examination giving me cause to believe that in any material resped: accountlng records were not kepi in respect of the charity as r8quired by sectJon 386 of the 2006 A¢t', or the financial statements do not accord with those records,, or the financlal statements do not comply with the accountlng requlrements of sectlon 396 of the 2006 Act other than any requirement that the account5 give a 'lrug and fairf 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 accounting and reporting by charlties applicable to charities preparing ihelr accounts in accordance with the Financi81 Reporting Standard appli¢able in the UK and Republic of Ireland IFRS 102). I confir unders al there are no other matters to which your attentlon should be drawn to enable a proper ng of the accounts to be reached. Shaun McElhin Independent E ey miner 1b Brookmount Cres Omagh Co Tyrone BT78 5HG
Learmount Community Development Group Ltd Company Limited by Guarantee Statement of Financial Activities (including income and expenditure account) Year ended 31 May 2024 2024 Restrlcted funds Total funds Totsl funds 2023 Unrestricted funds Note Income and endowmenls Donations and legacies Other trading activities Total income 75,382 75,382 25,262 100.644 94,606 34,751 25,262 25.262 75,382 129,357 Expéndlture Expendilure on ralsing funds.. Cosls of other trading activities Expendilure on charitable activilies Total oxpandlture 7,870 67,512 75,382 7,870 107,736 115,606 12,854 108,709 40,224 40,224 121,563 Net (expenditurèlllncome and n8t movam8nt in funds (14,9621 (14,962) 7.794 Reconclllatlon of funds Total funds brought fOard Total funds carrled forward 241,530 29,587 271,117 256,155 263,323 226,568 29,587 271,117 The statement of financial activities includes all galns and losses recognised in the year. All income and expenditure derive from contlnuing actlvities, The notes on pagos 8 to 15 form part of these Ilnanclal statements.
Learmount Community Development Group Ltd Company Limited by Guarantee Statement of Financial Position 31 May 2024 2024 2023 Nots Flxed assets Tangible fixed assets 14 170.878 179,121 Current assets Debtors Cash at bank and in hand 15 402 101,805 102,207 345 107,724 108,069 Credltors: amounts falllng due wlthln one year Not current assets (125) 107,944 102,207 273,085 Total assets less current liabilities 287,065 Accruals and deferred income (16,930) 256,155 (15,948) 271,117 Net assets Funds of the charlty Restricted funds Unrestricted funds 29,587 226,568 256,155 29,587 241,530 271,117 Total charity funds 17 For the year ending 31 May 2024 the charity was entitled lo exemptlon from audit under sectlon 477 of the Companies Act 2006 relallng lo small companies. Directors, responsibilities: The members hav8 not required the company to obtain an audit of its financial statem8nts for the year in question in accordance with section 476: The directors acknowledge their responsibilities for complylng with the requirements of the Act with respect to accounting records and the preparation of financial statements. These financial slatements have been prepared in accordance with Ihe provisions applicable to companies subject to the small Gompanies, regime. These financial stalem8nts were approved by the board of trustees and authorised for issu8 on 26 September 2024, and are signed on behalf of the board by: Mrs S Byrne Trustee Mrs M O'Kane Tnjstee The notes on pages 8 10 15 fomi part of Ihoso financial statemants.
Learmount Community Development Group Ltd Company Limited by Guarantee Notes to the Financial Statements Year ended 31 May 2024 General information The charity is a public benefit entity and a private company limited by guarantee, registered in Norlhern Ireland and a registered charity in Northern Ireland. The address of the reglstered office is School Lane. 192 Learmount Road, Park Village. Co Derry, BT47 4BA. Statemenl of compliance These financial statements have be6n prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of IreSand', 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 102) (Charities SORP (FRS 102}) and the Companies Act 2006. Accounting policies Basss of preparation The financial statements have been prepared on the hislorlcal cost basis, as modified by the revaluation of certain financial assels and liabillties and investment properties measured at fair value through income or expenditure. The financial stat8ments ar8 prepared in sterling. which is the functlonal curr8ncy of the entlty. Golng concern There are no materlal uncertainties about the charity's ablllty to contlnue as a going concern. Disclosure exemptlons The entity satisfies the criteria of being a qualifying entlty as dgfin8d in FRS 102. As such, advantage has been taken of Ihe following disclosure exemptions available under paragraph 1.12 of FRS 102: (a) No cash flow statement has been presented for the company. (b) Disclosures in respect of financial instruments have not been presentsd. Judgements and key sources of 8Stlmation uncertalnty The preparatlon of the flnanclal statements requires manag8m8nt to make Judgements, estimates and assumptions that affect the amounts reported. These e81imates and judgements are continually reviewed and are based on experience and other factors. includlng expectations of future events that are believed to be reasonable under the circumstances. No judgements that managamant has made In the procoss of applying the entity's accounting policies have a significant effecl on Ihe amounts recognised in the financial statements. No accounting estlmales or assumptions have been made.
Learmount Community Development Group Ltd Company Limited by Guarantee Notes to the Financial Statements (contlnu•d) Year ended 31 May 2024 Accounting pollcles (continued) Fund accounting Unrestricted funds are available for use at the dlscretion of the trustees to further any of the charity's purposes. Designated funds are unrestricted funds earmarked by the trustees for particular futura project or commitment. Restricted funds are subjected lo restriclions on thelr expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-¢las8e8'. restricted income funds or endowment funds. Incoming resourcgs Fund Accountlng Unrestrictad funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charfty. Restricted funds are subjected to restrictions on their expendlture impos8d by the donor or through the terms of an appeal. Incoming Resources All Incomlng resources are included in the ststement of flnancial actlvltles when the charity Is enlilled to Ihe income and the amount can be quantified with reasonable accuracy. The following specific policies are applled to particular categorles of Income.. Voluntary income is received by way of grants, donations and gifts and is included in full in the Statement of Financial Activities when receivable. Grants, where entit16ment is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant. Investment income is included when receivable. Incoming resources from charitabl8 trading activity are accounted for when eamed. Incoming resources from grants, where r8lat8d to performance and speclfic dellverables, ar8 accounted for as the charity earns the right to consideration by its performance.
Learmount Community Development Group Ltd Company Limited by Guarantee Notes to the Financial Statements (contlnu&d) Year ended 31 May 2024 Accounting pollcies (continued) Resources expended Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes any VAT which Cannot be fully recovered, and is reported as part of the expenditure to which it relates: Costs of generating funds comprise the costs associated wlth attracting voluntary income and cosls of trading for fundraising purp08es. Charitable expenditure comprlses those costs incurred by the Gharity In the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include the audit f6es and costs linked to the strategic management of the charity. All costs are allocated between the expenditure categories of the SOFA on a basls designed to refleGI the use of the resource, Tangible assets All fix8d ass81s are initially recorded at cost. Depr•clatlon Depreciation is calculated so as to write off Ihe cost or valuatlon of an asset, less Its resldual value, over Ihe useful economic life of that asset as follows.. Freehold Property Equipment Fixtures & Fittings Computers Not depreciated 15 % straight line 160/0 Straight line 150h straight line Leasehold Property Community Centre Resource Centr8 Play Area 2•10 Straight Llne 2•/0 Straight Line 10 % Straight Line Impaimienl of flxed assets A review for indicators of impairment is carried out at each reporting date. with thg recoverable amount being estimaled 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 testirsg, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of tha cash-generating unit to which the asset belongs. The cash-generating unlt Is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. 10
Learmount Community Development Group Ltd Company Limited by Guarantee Note5 to the Financial Statements (contlnued) Year ended 31 May 2024 Accounting policies (contlnugdj Impalrment of flxed assets (contlnued) For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of Ihe cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabiliiies of the charity are assigned to those units. FSnan¢ial Instrumentg A financial asset or a financial liabillty Is recognised only when the charity becomes a paty to the conlractual provision5 of the instrument. Basic financial instruments are Inltially recognlsed at th6 amount receivable or payable including any related transaclion 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 ar8 subsequently measured at amortised cost. Where investments in shares are publicly traded or thelr fair valu8 can otherwise be measured reliably, the investrn8nt is subsequently measured at fair value wilh changes in fair value recognised in income and 8XP8nditur@. All other such investments are subsequently measured at cost less impairment. Other financial instruments, Includlng derivatives, are initially recognlsed at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest Ihat is not a market rate, in which case the asset Is measured al thg present value of the future payments discountod at a markgt rale of interest for a similar debt inslrument. Other financial instruments arg subsequently measured at fair value. with any changes recogrsised in the statement of financial activities, wilh the 8xception of hedging instruments in deslgnated hedging relationship. Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is r8cognised under the appropriate heading in the statement of financial activities In which the initlal gain was recognised. For all equity inslruments regardless of significance, and other financial ass9ts that are individually significant, these are assessed individually for impairment. other financial assets are either assessed individually or grouped on the basis of simi18r credlt risk characteristics. Any reversals of impairment are recognised immediately, to the extent that the reversal does not resull in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised. Llmited by guarantee The company is limited by guarantee. 11
Learmount Community Development Group Ltd Company Limited by Guarantee Notes to the Financial Statements fGonrfnuedJ Year ended 31 May 2024 Donatlons and legacies Restricted Total Funds Funds 2024 Restricted Total Funds Funds 2023 Grants Derry City & Strabane District Council RAPID - Child RAPID SSE Renewables Rural Area Funding CARE WHSCT Ballymagorry Development Trust DEEDS Funding Armstrong Storyt811ing Trust 17,546 17,546 19,638 2,250 11,305 760 19.838 2,250 11,305 760 142 142 1,125 49,272 150 275 6,797 75 1,125 49,272 150 275 6,797 75 52,601 100 52,601 100 7,952 7,952 75,382 75,382 94.606 94.606 Other tradlng actlvltlo8 Unreslricled Total Funds Unrestricted Total Funds Funds 2024 Funds 2023 Gift Aid Fundraising events NIE Wayleave Learmounl Dementla Fund Educational Training Courses Facility Hire and Secretarial Servlces Conlributions towards expenses for use of resource c8ntr8 Contributions towards expense5 for events 4,129 108 4,129 108 219 219 890 6,683 2,954 890 6,683 2,954 12,206 7.662 2.561 12,206 7,662 2,561 10,495 10,495 11,901 11,901 200 200 25.262 25,262 34,751 34,751 Costs of other tradlng actlvltles RestriGled Total Funds Funds 2024 Restrlcted Total Funds Funds 2023 Costs of other trading activities 7,870 7,870 12,854 12,854 12
Learmount Community Development Group Ltd Company Limited by Guarantee Notes to the Financial Statements (contlnued) Year ended 31 May 2024 Expendlture on charltable actlvlllas by fund type Unrestricted Funds Restricted Total Funds Funds 2024 Support costs 40,224 67.512 107,736 Unrastricted Funds Restricted Total Funds Funds 2023 Support costs 26,957 81,752 108,709 Expenditure on charltable actlvltles by activity type Support Total funds costs 2024 Total fund 2023 Governance costs 107,736 107,736 108,709 10. Net lexpenditurellincome Nel {expenditurellincome Is stated after chargingl(creditingl'. 2024 2023 Depreciation of tanglble fixed assets 8,243 8,891 11. Independent examlnatlon fees 2024 2023 Fees payable to the independent examiner for.. Independent examlnatlon of the flnancial statements 720 720 12. Staff costs The total staff costs and 8mployee benefits for the reporting period are analysed as follows: 2024 2023 Wages and salaries 53,812 53,388 The average head count of employees during the year was 3 (2023.. 3). The average number of full-time equivalent employees during the year is analysed as follows: 2024 2023 Number of trustees Number of staff 11 No employee received employee benefits of more than £60,000 during the year (2023: Nil). 13
Learmount Community Development Group Ltd Company Limited by Guarantee Notes to the Financial Statements (c¢Jntlnugd) Year ended 31 May 2024 13. Trustae remuneration and expenses No remuneration or other benefits from employment with the charity or a related 9ntity were received by the trustees. 14. Tangible fixed assets Land and Fixtures and buildings fittings Equipment Computers Total Cost At l June 2023 and 31 May 2024 Depreciation At 1 June 2023 Charge for the year At 31 May 2024 Carrying amount At 31 May 2024 At 31 May 2023 324,082 20,813 53,765 39.358 438,018 161,834 6,123 20,447 242 51,907 780 34.709 1,098 258.897 8,243 267.140 157,957 20,889 52,687 35,807 166,125 124 1.078 3,551 4,649 170,878 179,121 172,248 366 1,858 15. Debtors 2024 2023 Trade debtors 402 345 16. Creditors: amounts falling due withln one year 2024 2023 Bank loans 8nd overdrafts 125 17. Analysis of Gharltable funds Unrestricted funds At 1 June 2023 At Income Expenditure 31 May 2024 General funds 241,530 25,262 (40,224) 226,568 At 1 June 2022 At Income Expenditure 31 May 2023 General funds 233,736 34,751 (26.957) 241,530 14
Learmount Community Development Group Ltd Company Limited by Guarantee Notes to the Financial Statements (¢ontlnu•d) Year ended 31 May 2024 17. Analysls of charitablg funds (¢onllnuod) Restricted funds At 1 June 2023 At Income Expenditure 31 May 2024 Restricted Funds 29.587 75,382 (75,382) 29,587 At 1 June 2022 At Income Expendlture 31 May 2023 Restricted Funds 29.587 94,606 (94,606) 29,587 18. Analysis of net assets between funds Unrestricted Funds Restricted Total Funds Funds 2024 Tangible flxed assets Current assets Creditors less than 1 year Creditors greater than 1 year Net assets 170,878 9,199 170,878 102,207 93,008 (16,930) 163,147 (16,930) 256,155 93,008 Unrestricted Funds Restrlcted Total Funds Funds 2023 Tangible fixed assets Current assets Creditors less (han 1 year Creditors greater than 1 year Net assets 179,121 20,635 (125) (15,948} 183,683 179.121 108,069 (125) (15.948) 271.117 87,434 87,434 15
Learmount Community Development Group Ltd Company Limited by Guarantee Management Information Year ended 31 May 2024 The followlng pagas do not form part of tha flnanclal statements.
Learmount Community Development Group Ltd Company Limited by Guarantee Detailed Statement of Financial Activities Year ended 31 May 2024 2024 2023 Income and endowments Donatlons and legacles Derry City & Strabane District Council RAPID- Child RAPID Millenium Forum Funding SSE Renewables Rural Area Funding CARE WHSCT Ballymagorry Development Trust DEEDS Funding Armstrong Storytelling Trust 17,546 19.638 2,250 10,847 458 760 142 1,125 49,272 150 275 6,797 75 52,601 100 7,952 75,382 94,606 Other tradlng actlvltles Gift Aid Fundraising events NIE Wayleave Learmounl Dementia Fund Educational Training Courses Facility Hire and Secrelarial S8rvic8S Contributions towards expenses for use of resource centre Contributions towards expenses for events 4,129 108 219 890 6,683 2,954 10,495 12.206 7,662 2,561 11,901 200 25.262 34,751 Total income 100,644 129.357 17
Learmount Community Development Group Ltd Company Lirnited by Guarantee Detailed Statement of Financial Activities {contlnuod) Year ended 31 May 2024 2024 2023 2024 2023 Costs of other trading activities Educational Training Costs 7,870 12,854 Costs of other tradlng actlvltles 7,870 12,854 Expenditure on charltablo actlvltlas Governance costs Governance costs - wageslsalaries Governance costs- othar 8Stablishm8nl Governance costs- accountancy fees Govarnanca costs- legal and other profassional f8es Travel & Sub51Stence Sundry expenses Governance costs - depreciation Interest payable & other charges Event Expenses Repairs & Maintenance Office & Communication Expenses 53,812 11,582 53.388 12,994 1,040 3,500 3,603 2,515 8,243 4,112 1,207 8,891 456 15,366 6.788 4,467 108,709 15,863 2,717 4,579 107,736 Expendlture on charltable a¢tlvltle3 107,736 108,709 18