Castle Community Trust Company Limited by Guarantee Trustees Annual Report and Unaudited Financial Statements forthe year ended 31 March 2024 Registered Charity in Northern Ireland (NIC108042) Company Registration Number N1629691 Page | I
CASTLE COMMUNITY TRUST COMPANY LIMITED BY GUARANTEE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2024 Contents TRUSTEES REPORT.... Charity Reference and Administrative Details................. Structure, Governance and Management.......................................................................... .. . The Re-Brand.............................................................................................. ........................................ Objertives and activities...................................................................................................................... Achievement and Performance . Independent Examiner........................................................................................................................ INDEPENDENT EXAMINER'S REPORT TO THE TRusfEES OF CASTLE COMMUNITY TRUST....................... STATEMENT OF FINANCIAL AcfiviTY (INCLUDING INCOME AND EXPENDITURE ACCOUNT) ................ 11 STATEMENT OF FINANCIAL POSITION.................................................................................................. 12 NOTESTOTHEACCOUNTS..................................... . ............................................................................ 13
CASTLE COMMUNITY TRUST COMPANY LIMITED BY GUARANTEE TRUSTEES REPORT YEAR ENDED 31 MARCH 2024 Charfty Referente and Adminlstrative Details Registered charity name Castle Community Trust Charity registration number NIC108042 Company registration number N1629691 Principal office Castle Community Trust Yrcd Hall 30 St Aubyn Street Belfast BT15 3QF The trustees Miss K L Donaghy (Resigned 3 June 2024) Mr M Hamilton Miss E Mccalister Miss S Davidson Ms L Kaunhoven Mr J Laughlin MrFHoy Mrj Clarke Ms E Taggart Mr G Graham Independent examiner Simon Hopper F.C.A. Hopper & Co 6 Doagh Road Ballyclare BT39 9BG
CASTLE COMMUNITY TRUST COMPANY LIMITED BY GUARANTEE TRUSTEES REPORT YEAR ENDED 31 MARCH 2024 Structure Governance and Mana ement. Castle Community Trust board rneet once a month on the first Monday. A Formal meeting is conducted following proper process The Chairperson receives reports from the manager, the treasurer and any Correspondence The manager gives the board his report then leaves meeting Two support ongoing development the officers attend internal meetings with The manager and the staff. The manager holds monthly team meetings with the staff and directs operations Based on the strategic plane and operation plan. The Board has the overall lead on all policies but we have two specific leads from the board. Jim Clark the Castle Community Trust Chairperson has took on the role of lead safeguarding he has completed his designated officer training and is the Board Child Protection Officer. All child protection concerns that are made with the Trust will go through the board Child Protection OfficerJim Clark has 30 years, experience in childcare and is our safeguard designated officer on the board. Linda Kaunhoven 15 the treasurer with 40 years, experience in finance and policy. Linda completed the tssk of up-dating our safeguarding policy and is responsible for organising the up-dates and review dates of the policy. Stacey Clifford is the safeguard designated officer in our affordable Childcare and is the assistant manager with 7 years, experience and has a Level 5 in Childcare management. Colleen Crothers is the childcare and operations manager and 15 the overall designated officer for the organisation. All above are registered with the Belfast Trust. All board members, Staff and volunteers are Access Nl vetted and the childcare staff are checked every year by Early Years BH5 on annual inspection. Castle Community Trust delivers transformational initiatives to alleviate: Educational under achievement Social isolation within the elderly and those who are house bound Poverty and deprivation Unemployment and lack of skills development Housing and housing rights Youth intervention Support for veterans Public use of our centre Festivals and specific events
CASTLE COMMUNITY TRUST COMPANY LIMITED BY GUARANTEE TRUSTEES REPORT YEAR ENDED 31 MARCH 2024 Support for our 15 sub-groups Childcare Parent and toddlers and family support Rights and welfare rights advise Capacity building for individuals and groups Engage with all agencies that can benefit our community The charity continues to support the residents of north Belfast and provide positive opportunities for them. The organisation continues to consult with the community to identify needs and possible programmes and projects to alleviate them. We stay focused on continuous relationship building with residents and all agencies to best support all our targeted beneficiaries. The organisation continues to grow and will strive for sustainability through economic development through our social enterprises. Mariners After-school Childcare Currently our social enterprise Mariners affordable afterschool care is staffed by a loyal staff team consisting of a childcare manager and Deputy Manager, Supervisor and one additional staff and volunteers and has 24 children on the register. Castle community trust are very keen to 5UPPOrt Mariners ASC and understand that some hard times are ahead and are very proud of the staff and all their hard worker through Covid-19 and how they have managed to keep Mariners a float and still making enough monies to support Salaries etc. The Re-Brand Castle Community Trust (formally the HUBBI is a centrally based third sector organisation delivering a range of community focused services within the local community throughout in lower North Belfast. It was formed in 2008 with the support of EU PEACE 111 funding to encourage partnership working, foster positive community relations and develop community capacity. The vision of Castle Community Trust is as follows: "A confident community where people aspire to and achieve physical, social and economic regeneration" This will be achieved with the underlying values of social justice, equality, and inclusion- values which are the cornerstone values of community development. The rebrand is based on the growth and development of the HUBB. The name Castle Community Trust relate5 to Belfast City Council Castle ward in which the HUBB and surrounding community is Situated in. Central to our Strategic development is to build new and vibrant relationships with the public, private and
CASTLE COMMUNITY TRUST COMPANY LIMITED BY GUARANTEE TRUSTEES REPORT YEAR ENDED 31 MARCH 2024 community sectors. We believe this will support our strategic plan, our objectives and therefore support the community of lower North Belfast. Build positive relationships and strategic partnerships locally with: . The Local community sector Voluntary organisations Youth organisations and providers Veterans, cadet and serving services Loyal orders Local marching bands . Sports clubs Faith based groups Local churches Local businesses small-medium-large Statutory bodies All communities in North Belfast Local schools All relevant Northern Ireland and Belfast development strategies Objertives and activities The Charity's objectives {"Objects"l are to promote the benefit of the inhabitants of North Belfast (the "area of benefiV'} without distinction of gender, sexual orientation, age, race, ethnicity, or political, religious or other opinion by associating with voluntary and community organisation5, Statutory agencies, the private sector and inhabitants in a common cause to:_ al Advance community development by providing facilities and amenities for, and promoting co- operation and joint activities between, community, voluntary and sports organisations. b) Provide facilities in the interests of social welfare for recreation and other leisure time occupations with the objert of improving the conditions of life for those living in the area of benefit. cl Advance education and training for the public benefit by organising classes and other forms of tuition.
CASTLE COMMUNITY TRUST COMPANY LIMITED BY GUARANTEE TrUSTEES REPORT YEAR ENDED 31 MARCH 2024 d) Promote peace building, conflict transformation and capacity building for the public benefit and build and maintain social cohesion and trust within and between communities by ". l. Devising and delivering transformation and capacity building training programmes; 2. Raising awareness, mutual understanding and respect: 3. Promoting and supporting projetts and initiatives that help to achieve these aims. e} Promote and support social enterprise and other sustainable means of achieving economic growth and regeneration. Achievement and Performance Castle Community Trust General Castle Community Trust, although situated in the middle area of lower North Belfast considers welcome all residents and small distinct districts to avail of our services, projects and programmes we provide. The centre has an open door policy to all groups and organisations Within the community sector and beyond. Our goals are plain and simple and these can be identified within our Strategic Plan. but basically our goal is to support the community as per the needs and identified issues and concerns from the people. We have numerou5 groups and sub-groups, too many to mention, but they include, local band, Old Comrades group, The British Legion and women's etc We also engage with and are members of various statutory and community initiatives including: North Belfast Social Services, Playboard, Early Year5, NIHE, PSNI, Belfast City council, Belfast Bonfire initiative. The Castle Community Trust supports a wide range of local community groups. We have offered support to 30 groups over the last 2 years. We have also supported 10 groups to set up. We offer a capacity building programme that covers, governance best practice, roles and responsibility of board and officers, identifying resources and funding for community group5. We also offer 15 OCN courses, such as Community Development, Human Rights and Justice, and Shared Culture and History. Castle Community Trust through serving as an umbrella organisation sUPPOrts group5 to come together. This enables us to organise effertive networking opportunities, such as regular meetings around various issues affecting residents, such as housing and education, Poverty and deprivation, regeneration and education.
CASTLE COMMUNITY TRUST COMPANY LIMITED BY GUARANTEE TRUSTEES REPORT YEAR ENDED 31 MARCH 2024 Castle Community Trust as an estsblished organisation, serves as a representative for the North Belfast area, to engage with the Department of Communities, Department of Justice, and Belfast City Council, to secure funding and resources to support a better quality of life for our residents. To deal with the long list we have developed a new operations team that can best tackle them. Overseen by the Operational Manager. This team is responsible for engaging and supporting the Community of North Belfast. This team includes, Community Development and Housing Officer, Community Engagement Capacity Building Officer, Admin and Finance officer, and the Family and Childcare Assistant Manager. This work is a direct result of Henry Smith funding and is in its infancy. The Flex Fund would support the 8rowth of this project. This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exernption. Independent Examiner Hopper & Co., have indicated their willingness to remain in office and a resolution for their re-election will be proposed at the forthcoming Annual General Meeting. th The trustee's annual report was approved on 5 November 2024 and signed on behalf of the board of trustees by: Mrj Clarke Trustee
CAsfLE COMMUNITY TRUST COMPANY LIMITED BY GUARANTEE INDEPENDENT EXAMINER'S REPORT TO THE TRusfEES OF CASTLE COMMUNITY TRUST YEAR ENDED 31 MARCH 2024 I report on the financial statements of Castle Community Trust I'the charity,) for the year ended 31st March 2024. Responsibilities and basis of report As the trustees of the company (and also its director5 for the purposes of company lawl you are responsible for the preparation of the financial statements in accordance with the requirements of Charities Act (Northern Ireland) 2008 (the '2008 Acy) and the Companies Act 2006 {'the 2006 Act'l. 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 to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity's financial statements as carried out under section 65 of the 2008 Act. In carrying out my examination I have followed the general Directions given by the Charity Commission for Northern Ireland under Section 65{9)(b) of the 2008 Act INDEPENDENT EXAMINER'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: (l) Accounting records were not kept in respect of the charity a5 required by section 386 of the 2006 Act. or {2} The financial statements do not accord with those records; or {31 The financial statements do not cornply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fairf view which is not a matter considered as part of an independent examination; or (4) 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 charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
CASTLE COMMUNITY TRUST COMPANY LIMITED BY GUARANTEE INDEPENDENT EXAMINER'S REPORTTO THE TRusfEES OF CASTLE COMMUNITY TRUST YEAR ENDED 31 MARCH 24 confirm that there are no other matter5 to which your attention should be drawn to enable a proper understanding of the accounts to be reached. S Hopper FCA Partner Hopper & Co 5th November 2024 101 Page
CASTLE COMMUNITY TRUST COMPANY LIMITED BY GUARANTEE STATEMENT OF FINANCIALAcfiviTY (INCLUDING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2024 Note Unrestrlrted Funds Restricted Funds Total 2024 Totsl 2023 Income from: Donations and legacies Charitable activities Investment Income 148,075 140,031 148,075 140,031 132,140 170,334 Total Income 288,106 288,106 302,474 Expenditure on: Charitable activities 242,215 242,215 359,804 Total Expenditure 242,215 242,215 359,804 Net Income 45,891 45,891 {57,330) Funds brought forward 68,113 68,113 125,443 Funds carried forward 12 114,004 114,004 68,113 All income and expenditure derive from continuing activities. The statement of financial activities includes all gains and losses recognised during the year. 11 I Page
CASTLE COMMUNITY TRUST COMPANY LIMITED BY GUARANTEE srATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2024 Note 2024 2023 Fixed Assets Tangible Fixed Assets Totsl fixed assets io 768 424 424 Current Assets Cash and cash equivalents Total current assets 118,302 118,302 72,641 72,641 Creditors: amounts falling due wlthin one year Total Creditors li 5,066 5,066 4,952 4,952 Net Currerrt Assets 113,236 67,689 Total Net Assets 114,004 68,113 Funds of the charity Restricted funds Totsl charityfunds 12 114,004 114,004 68,113 68,113 For the year ending 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companie5 Act 2006 relating to sm311 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 with the requirements of the Act with respect to accounting records and the preparation of financial statements. These financial statements were approved by the board of trustees and authorised for issue on 5th November 2024 and are signed on behalf of the board by: Mr Clarke Trustee & Director Company Registration Number N1629691 The notes on pages 13 to 23 form part of these financial statements. 121 Page
CASTLE COMMUNITY TRUST COMPANY LIMITED BY GUARANTEE NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024 I. ACCOUNTING POLICIES General information The charity constitutes a public benefit entity and a private company limited by guarantee, registered in Northern Ireland and a registered charity in Northern Ireland. as defined by FRS 102. The address of the principal office is Yrcd Hall, 30 St Aubyn Street, Belfast, BT15 3QF. Statement of compliance The financial statements have been prepared in accordance with the accounting policies set out in notes to the financial statements and applicable accounting standards, Accounting and Reporting by Charities: 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 i55ued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland {FRS102 Section IA), the charity's governing document, the Charities Act (Northern Ireland) 2008, Charities Act {Northern Ireland) 2013 , The Charities (Accounts and Reports) Regulations (Northern Ireland) 2015, and UK Generally Accepted Practice. The financial statements are prepared on a going concern basis under the historical cost convention. The financial statements are prepared in sterling which is the functional currency of the charity rounded to the nearest £1. The significant accounting policies applied in the preparation of these financial statements are set out below. The trustees consider that these policies are suitable, have been consistently applied and are supported by reasonable and prudent judgements and estimates. FUND ACCOUNTING The charity has various types of funds for which it is responsible, and which require separate disclosure. A definition of the various types of funds is as follows,, Restricted funds comprise {a) income from endowments which is to be expended only on the restricted purposes intended by the donor and (b) revenue donations or grants for a specific charitable activity intended by the donor. Where these funds have unspent balances, interest on their pooled investment is apportioned to the individual funds on an average balance basis. 13 | Page
CA5fLE COMMUNITY TRUST COMPANY LIMITED BY GUARANTEE NOTES TO THE ACCOUNTS {CONT'D) 31 MARCH 2024 Unrestricted funds are funds which are expendable at the discretion of the Charity in furtherance of its objectives. In addition to expenditure on activities such funds may be held in order to finance capital investment and working capital. Designated funds are general funds set aside by the trustees for use in the future. INCOMING RESOURCES All incoming resources are included in the Statement of Financial Activities ISOFAI when the charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably, and it is probable that the income will be received. For donations to be recognised the charity will have been notified of the amounts and the settlement date in writing. If there are conditions attached to the donation and this requires a level of performance before entitlement can be obtained, then income is deferred until those conditions are fully met or the fulfilment of those conditions is within the control of the charity, and it is probable that they will be fulfilled. Voluntary income received by way of donations and gift is credited to revenue on a receivable b351S. The charity receives grants in respect of support services. Income from government and other grants are recognised at fair value when the charity has entitlement after any performance conditions have been met, it is probable that the income will be received, and the amount can be measured reliably. If entitlement is not met, then these amounts are deferred. Revenue grants are credited to incoming resources on the earlier date of when they are received or when they are receivable unless they relate to a specified future period. Other income represents income that cannot be reported under the other analysis headings provided within the SOFA. 141 Page
CAsfLE COMMUNITY TRUST COMPANY LIMITED BY GUARANTEE NOTES TO THE ACCOUNTS (CONfD) 31 MARCH 2024 EXPENDITURE AND LIABILITIES All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. It is categorised under the following headings: Expenditure on charitable activities comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries and includes salary costs, SUPPOrt service expenses, and an apportionment of support costs. Other expenditure represents those items not falling into the categories above. Liability recognition Liabilities are recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the Settlement will be required, and the amount of the obligation can be measured reliably. Governance costs These are shown within charitable activities and include the costs of preparation and examination of accounts, the costs of trustee meetings and cost of any legal advice to trustees on governance or constitutional matters. (lil) Grants with performance conditions Where the charity gives a grant with condition5 for its payment being a specific level of service or output to be provided, such grants are only recognised in the SOFA once the recipient of the grant has provided the specified service or output. (iv) Grants payable without performano conditlons These are only recognised in the accounts when a commitment has been made and there are no conditions to be met re13ting to the grant which remain in the control of the charity. 15 | Page
CAsfLE COMMUNITY TRUST COMPANY LIMITED BY GUARANTEE NOTES TO THE ACCOUNTS (CONT'D) 31 MARCH 2024 (v) Support costs Support costs are those that 35S15t the work of the charity but do not directly represent charitsble activities and include office costs, governance costs and administrative payroll costs. They are incurred directly in support of expenditure on the objects of the charity. Where support costs cannot be directly attributed to particular headings, they have been allocated to cost of raising funds and expenditure on charitable attivitie5 on a basis consistent with use of the resources. Premises overheads have been allocated on a basis consistent with the use of the resources. Staff costs and other overheads have been allocated based on time spent, per capita and activity. Employee benefits When employees have rendered service to the charity, sholt-term employee benefits to which the employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for that service. Value Added Tax The charity is not registered for VAT purposes, therefore expenditure is shown gross of VAT. Tangible Fixed Assets The cost of tangible fixed assets IS their purchase cost, together with any incidental costs of acquisition. Depreciation is calculated so as to write off the cost of ta ngible fixed assets, less their estimated residual values. on a straight-line basis over the expected useful economic lives of the assets concerned. The principal annual rates used are as follows: Fixtures and Equipment 15Yo Reducing balance In accordance with FRS102, assets under construction are not depreciated until such times as they are available for use. Where the recoverable amount of a fixed asset is found to be below its net book value, the asset is written down to the recoverable figure and the loss on impairment Is recognised in the SOFA. Investments Investments quoted on a recognised stock exchange are valued at market value at the year end. Other investment assets are included at trustees, best estimate of market value. 161 Page
CASTLE COMMUNITY TRUST COMPANY LIMITED BY GUARANTEE NOTES TO THE ACCour5 (CONT'D) 31 MARCH 2024 Leases Rentals payable under operating lease5 are charged to the SOFA on a straight-line basis over the period of the lease. Tax The charity benefits from various exemptions afforded by tax legislation. It is therefore not liable to corporation tax on income or gains falling due within those exemptions. Recovery is made of tax deducted from receipts under gift aid. Going concern The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern. Judgements and key sources of esttmation uncertainty The following judgements including those involving estimates have been made in the process of applying the above accounting policies that have had the most significant effect on the amounts recognised in the financial statements and that have a significant risk of causing a material adjustment to the ca rrying amounts of assets and liabilities within the next financial year: depreciation method and asset useful lives The estimates and assumptions are reviewed on an ongoing basis considering the current and future market conditions. 171 Page
CASTLE COMMUNITY TRusr COMPANY LIMITED BY GUARANTEE NOTES TO THE ACCOUNTS (CONT'D) 31 MARCH 2024 2. DONATIONS AND LEGACIES Unrestrirted Funds Restricted Funds Total 2024 Total 2023 Grants Grants Receivable 146,725 146,725 132,140 Donations 1,350 1,350 148,075 148,075 132,140 3. Charitable activities Unrestrirted Funds Restricted Funds Totsl 2024 Total 2023 Programme Income/training Childcare Fees Income from Contractors Facilitation income 17,008 53,394 68,155 1,474 17,008 53,394 68,155 1,474 10,126 38,906 121,302 140,031 140,031 170,334 181 Page
CASTLE COMMUNITYTRUST COMPANY LIMITED BY GUARANTEE NOTES TO THE AccourS (CONfD) 31 MARCH 2024 4. INVEsfMENT INCOME Unrestricted Funds Restrirted Funds Total 2024 Total 2023 Bank Interest Receivable 5. EXPENDITURE ON CHARITABLE AcfiviTIES BY AcfiiviTY TYPE Unrestricted Funds Restricted Funds Total 2024 Total 2023 Main Activity Governance costs 230,911 11,304 230,911 11,304 349,373 10,431 242,215 242,215 359,804 191 Page
CASTLE COMMUNITY TRUST COMPANY LIMITED BY GUARANTEE NOTES TO THE ACCOUNTS {COhrr'D) 31 MARCH 2024 6. ANALYSIS OF SUPPORT COSTS Unrestricted Funds Restricted Funds Total 2024 Total 2023 Wages & Salaries Rent Insurance Programme costs Subcontractors costs Project Expenses 117,750 1,450 1,921 8,888 57,336 43,566 117,750 1,450 1,921 8,888 57,336 43,566 126,547 1,450 1,809 7,257 119,598 92,712 230,911 230,911 349,373 7. INDEPENDENT EXAMINATION FEES Total 2024 Total 2023 Fees payable to independent examiner for: Independent examination of the financial statements 960 960 8. STAFF COSTS The average head count of employee during the year w35 712023: 7) No employee received employee benefits of more than £60,000 during the year (2023". Nil) 9. TRUSTEES REMUNERATION AND EXPENSES The Trustee5 received no remuneration from the charity during the current or preceding financial years. 201 Page
CASTLE COMMUNITY TRUST COMPANY LIMITED BY GUARANTEE NOTES TO THE ACCOUNTS {CONT'D) 31 MARCH 2024 10. TANGIBLE FIXED ASSETS Equipment Cost At beginning of the year Additions Disposals At end of the year 499 480 979 Depreciation At beginning of the year Depreciation Disposals At end of the year 75 136 211 Net book value at beginning of the year Net book value at end of the year 424 768 11. CREDITORS: AMOUNTS FALLING DUE WIThIN ONE YEAR Total 2024 Total 2023 Accruals & Deferred income 5,066 4,952 21 | Page
CASTLE COMMUNITY TRUST COMPANY LIMITED BY GUARANTEE NOTES TO THE ACCOUNTS (coKr'D) 31 MARCH 2024 12. Pensions and other post retirement benefrts Defined contribution Plans The amount recognised in income or expenditure as an expense as an expense in relation to defined contribution plans was £2,114 {2023:11,750). 13. FUND BALANCES Funds 2024 Balance at start Income Expendltu Surplus / Transfer re (Deficit) Balance at end Restricted funds 68,113 288,106 (242,2151 45,891 114,004 Funds 2023 Balan at start Income Expenditu Surplus / Transfer re (Deficit) Balance at end Restricted Funds 125,443 302,474 (359,804} (57,330) 68,113 221 Page
CASTLE COMMUNITY TRusr COMPANY LIMITED BY GUARANTEE NOTES TO THE AcCoUr5 (CONT'D) 31 MARCH 2024 14. ANALYSIS OF NEf ASSETS 8EfwEEN FUNDS Restricted Funds Total 2024 Fixed Assets Net Current Assets 768 113,236 16,789 72,086 114,004 114,004 Restricted Funds Totsl 2023 Fixed Assets Net Current Assets 424 67,689 424 67,689 68,113 68,113 23 | Page