Upload
others
View
1
Download
0
Embed Size (px)
Citation preview
Company registration number: 05554817Charity number: 1088098
Longley 4G Limited(formerly Longley Organised Community Association)
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
For the year ended 31 March 2018
Longley 4G Limited
Contents
Page
Administrative Information
Directors' annual report 2-6
Independent examiner's report
Statement of financial activities
Balance sheet
Notes to the accounts 10- 15
VAS Community Accountancy
Longley 4G Limited
Administrative InformationFor the year ended 31 March 2018
Previous Names
Longley Organised Community Association Limited
Company number03554817
Charity number1088098
Trustees/Directorslan DraytonPaul Howard
Anthony Whiting
Hannah Downes
Sally Whittaker
SecretarySally Whittaker
Registered ofgce4 Greens CentreLongleySheffield
55 7NN
Independent ExaminerSarah Lightfoot, ACA DChA
Voluntary Action Sheffield Community AccountancyThe Circle
33 Rockingham Lane
Sheffield51 4FW
VAS Community Accountancy
Longjey 4G Limited
Directors' annual report (incorporation the Trustee's annual report)For the year ended 31 March 2018
The trustees, who are also directors of the charity for the purposes of the Companies Act, submit their annual
report and the financial statements for the year ended 31 March 2018.
Structure, governance and management
The registered charity changed its name to Longley4G, previously Longley Organised Community Association
Limited.
Longley 4G Limited (Company number 3554817) was incorporated on 29 April 1998 and its Memorandum and
Articles of Association govern it, as amended 27 June 2001 and 4 May 2017. Its legal status is that of a
company limited by guarantee and a registered charity (Charity number 1088098). The organisation was
registered as a charity on 17 August 2001. It has no share capital and the liability of each member in the eventof winding-up is limited to E1.
Overall management of the Charity is the responsibility of the trustee directors who are elected and co-optedunder the terms of the memorandum and articles of association. Day to day project activity is carried out by
paid staff and volunteers.
ObjectivesThe objects of the Charity ('the Objects') are:
The promotion for the public benefit of urban or rural regeneration in areas of social and economicdeprivation (and in particular the Longley Estate in the north of Sheffield, South Yorkshire) ("the Area ofBenefit" ) by all or any of the following means:
The relief of poverty~ The relief of unemployment~ The advancement of education, training or retraining, particularly among unemployed people and
providing unemployed people with work experience;~ The provisions of financial assistance, technical assistance or business advice or consultancy in order to
provide training and employment opportunities for unemployed people in cases of financial or othercharitable need through help in setting up their own business, or to existing businesses
~ The creation of training and employment opportunities by the creation of workspace, buildings and/or land
for use on favourable terms~ The provision of housing for those who are in conditions of need and the improvement of housing in the
public sector or in charitable ownership provided that such power shall not extend to relieving any local
authorities or other bodies of a statutory duty to provide or improve housing~ The maintenance, improvement or provision of public amenities~ The preservation of buildings or sites of historic or architectural importance~ The provision of recreational facilities for the public at large or those who by reason of their youth, age,
infirmity or disablement, poverty or social and economic circumstances have need of such facilities
~ The protection or conservation of the environment
~ The provision of public health facilities and childcare~ The promotion of public safety and prevention of crime
~ Such other means as may from time to time be determined subject to the prior written consent of the
Charity Commissioners for England and Wales.
To determine strategies that when implemented will assist the regeneration of the Area of Benefit, in
partnership with HM Government, Sheffield City Council and the business, community and voluntary sector as
appropriate.
VAS Community Accountancy
Longley 4G Limited
Directors' annual report {incorporation the Trustee's annual report) - continuedFor the year ended 31 March 2018
The historical context
Longley 4G was set up in 1998 as a company limited by guarantee and a registered charity to benefit theresidents of the deprived Longley estate in North Sheffield. From 1998 to 2003 three dilapidated shops werepurchased and refurbished and a new community hub built on Green 1 in 2007 (the 4 Greens in the middle ofthe estate were refurbished about the same time). These were to act as a physical focal point to stimulate thesocial, environmental and economic regeneration of Longley, through the use of rentable spaces for localbusinesses and community groups plus an activity hub for Longley residents.
By 2016 the original supporters were finding it difficult to sustain the organisation. As a result, the long-termviability of the charity was in doubt. A local regeneration charity called SOAR Community was approached andagreed to support the organisation so it could move back to sustainability. This avoided closure of a valuablecommunity asset and ensured the current local small business tenants could remain located in Longley,providing jobs, services and prosperity to the area.
SOAR Community started formally supporting Longley 4G on S July 2016 at the EGM, when five new Trusteeswere appointed, and the existing five Trustees resigned. A new member of staff, Louise Garretty wasappointed. Louise is supported and line managed by Hannah Downes, one of the new Trustees.
Achievement and Performance
The following has been achieved during the year:~ The finances have been stabilised and clear targets have been set to move the organization to a break
even position.~ We have successfully secured a working partnership with a new Longley 4 Greens Tenants and residents
association (TARA). We are supporting and developing this group to become more involved in thedevelopment and running of Longley 4G.
~ There has been a significant increase in usage of the activity hub~ We held Summer and Christmas fayres which were both well attended raising publicity for our existing
groups~ We hosted a holiday hunger family club working in partnership with SOAR, The Real Junk food project and
Sheffield International Venues. Over 30 families participated and each received lunch, craft sessions andtook part in sporting activities
~ Firm working partnerships have now been established with several organisation including Drink Wise AgeWell, Sheffield International Venues, Sheffield and Rotherham Wild Life Trust, Local Councillors, WEA,SAVTE, Sheffield City Council, Parkwood Academy, Pathways Primary School, Longley Little Ones, SouthYorkshire Police, SDR Fitness, Volunteering Matters and TARA
VAS Community Accountancy
Longley 4G Limited
Directors' annual report (incorporation the Trustee's annual report) - continued
For the year ended 31 March 2018
Achievement and Performance (continued)
The following sessional activities are currently run at the centre regularly; the numbers relate to the number of
people attending each session~ Longley Littles Ones —a parent and toddler group - 25 attendees~ Community learning: ESOL classes, family learning —30 attendees~ Confidence through singing class —up to 30 attendees~ Sporting Chance —fitness sessions for males over 50 —10 attendees~ Box fit —run by a locally based not for profit business that we have supported to get set up —10 attendees~ Karate Class —10 attendees~ Drink Wise Age Well, a support group delivered by Royal Voluntary Service —20 attendees~ Wild at Heart, an over 50s project delivered by Sheffield Wildlife Trust —20 attendees~ Open circle —15 attendees~ 2 Worship groups —30 attendees
Future Plans
We will continue to look for partners who have projects and services that fit with the localneed.~ TARA are set to run a weekly coffee morning every Monday morning. This will enable local people to
socialise, meet their PCSO's, local Councillors and other organisations~ We want to further increase the use of community facilities creating a feeling that residents are involved
and play a part in the life of their neighbourhood. We are working with SDR Fitness and our Local
Councillor to secure resources for activities for young people.~ We continue to engage and involve Longley residents in the running of L4G and the activities provided:
We are supporting TARA which will shape and inform the development of new services and activities.
Currently they act as volunteers, support activities, and meet regularly. We hope that they will becomemore formally involved in the development of the centre and the governance of the charity.
~ We will continue to ensure that the 4 buildings are fully utilised and are in a good state of repair. The
following tenants use the offices spaces in the shop building: Inspire Care. We will continue to source new
tenants in our recently vacant properties.~ We are working in partnership with Sheffield City Council, Parkwood academy and Pathways Primary
school. We are in talks and thinking of ways to improve the community green spaces. We are also aiming
to develop a youth forum giving young people ownership of their Community spaces
VAS Community Accountancy
Longley 4G Limited
Directors' annual report (incorporation the Trustee's annual report) - continuedFor the year ended 31 March 2018
Financial performanceDuring 2017-18, there have been challenges securing and then maintaining paying tenants within the charity'sproperties, however sessional income from the Community Centre activities has been unprecedented andreflects the very hard work of staff and volunteers. To secure funding to cover salaries and other running costs,remains a priority.
Reserves policy
The organisation has the following reserves policy:
25%a of Longley 4G's turnover will be held as free reserves, to be used to pay salaries and debts in the event ofthe organisation ceasing to exist. This value as at 31 March 2018 is approximately f14,500.
The free reserves (general funds excluding the value of any tangible fixed assets) as at 31 March 2018 wasf28,206.
Staff and VolunteersThe Trustees are fortunate to have the enthusiasm and competence of Louise Garretty who manages the dayto day running of Longley4G Ltd she delivers an excellent service and provision for those who are increasinglyusing the facilities and provision. She has gathered a group of really competent and enthusiastic volunteers tohelp and they give willingly their own time to make the Centre a "go to" place in the locality.
Thanks
The Trustees would like to record their thanks to the many supporters and funding agencies for their time andfinance from throughout the city. As a board of Trustees we ensure the funds secured are used for the area ofbenefit; we seek to cover our running costs from income generated by dedicated activities and the rental ofour properties.
VAs community Accountancy
Longley 4G Limited
Directors' annual report (incorporation the Trustee's annual report) - continued
For the year ended 31 March 2018
Directors' responsibilities for the financial statements
Company law requires the directors to prepare financial statements for each financial year, which give a true
and fair view of the state of affairs of the company at the end of the year and of the surplus or deficiency for
the year then ended.
In preparing those financial statements, the trustees are required to: select suitable accounting policies and
then apply them on a consistent basis, making judgements and estimates that are prudent and reasonable.
The Trustees must also prepare the financial statements on the going concern basis unless it is inappropriate
to presume that the charity will continue in business.
The directors are responsible for keeping proper accounting records which disclose, with reasonable accuracy
at any time, the financial position of the company, and enable them to ensure that the financial statements
comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the
company and hence for taking reasonable steps for the prevention and detection of fraud or other
irregularities.
Small company provisions:
This report has been prepared in accordance with the special provisions for small companies under Part 15 of
the Companies Act 2006.
The directors declare that they have approved the directors' report above on 26 July 2018.
Signed on behalf of the directors:
Anthony Whiting
Chair
VAS Community Accountancy
Independent Examiner'5 report to the directors of Longley 4G Limited ("theCompany" )
I report to the directors on my examination of the accounts of the Company for the year ended 31 March2018.
Responsibilities and basis of report
As the directors of the Company you are responsible for the preparation of the accounts in accordance withthe requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the2006 Act and are eligible for independent examination, I report in respect of my examination of yourcompany's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying outmy examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the2011 Act.
Independent examiner's statementI have completed my examination. I confirm that no matters have come to my attention in connection with theexamination giving me cause to believe:
1. accounting records were not kept in respect of the Company as required by section 386 of the 2006Act; or
2. the accounts do not accord with those records; or3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other
than any requirement that the accounts give a 'true and fair view which is not a matter considered aspart of an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principles of theStatement of Recommended Practice for accounting and reporting by charities applicable to charitiespreparing their accounts in accordance with the Financial Reporting Standard applicable in the LIK andRepublic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to whichattention should be drawn in this report in order to enable a proper understanding of the accounts to bereached.
Signed:
5 h L htf t, ACA, DCAA
Voluntary Action Sheffield
Community Accountancy ServiceThe Circle
33, Rockingham Lane
Sheffield
51 4FW
Date: N AUquSJ 0(OIK
VAS Community Accountancy
Longley 46 Limited
Statement of financial activities
(incorporating the income and expenditure account)
for the year ended 31 March 2018
Income from:
Donations and legacies
Charitable activities
Investments
Notes
General
fund
18,87636,377
7
Designated
funds
f
Restrictedfunds
f
3,000
2018Total
f
21,87636,377
7
2017Total
f
22,30138,597
58
Total income 55,260 3,000 58,260 60,956
Expenditure on:Charitable activities 48,978 28,375 4,500 81,853 95,038
Total expenditure 48,978 28,375 4,500 81,853 95,038
Net income/(expenditure)
Transfers 12 & 13
6,282
1,000
(28,375)
968,052
(1,500) (23,593) (34,082)
(969,052)
Net movement in funds 7,282 939,677 (970,552) (23,593) (34,082)
Reconciliation of funds:
Total funds brought forward 20,924 159,338 970,552 1,150,814 1,184,896
Total funds carried forward 28,206 1,099,015 1,127,221 1,150,814
The statement of financial activities includes all gains and losses recognised in the year. All of the charitable company's
operations are classed as continuing.
~NteThe year end result before accounting adjustments is a surplus of f4,782, however the accounting year end result, which
includes a depreciation charge of f28,375, is a loss of -f23,593 as seen above in the SoFA.
The 2017 year end result before accounting adjustments was a loss of -f5,708, however the accounting year end result,
which included a depreciation charge of f28,374, was a loss of -f34,082 as seen above in the SoFA.
VAS Community Accountancy
Longley 4G Limited
Balance SheetAs at 31 March 2018
Notes
General
fund
f
Designated
funds
f
Restricted
funds
f
2018Total 2017
f fFixed assetsTangible assets
Investments
Total fixed assets
501,099,015
50 1,099,015
1,099,015 1,127,39050 50
1,099,065 1,127,440
Current assetsDebtors
Cash at bank and in hand
Total current assets
10 24,64625,93550,581
24,64625,935
8,01118,864
50,581 26,875
Creditors: amounts falling due
within one year (22,425) (22,425) (3,501)
Net current assets
Total assets less current lIabilities
28,156
28,206 1,099,015
28,156 23,374
1,127,221 1,150,814
Creditors: amounts falling dueafter one year
Total net assets 28,206 1 099 015 1,127,221 1,150,814
Represented By
FUNDS
General funds
Designated funds
Total unrestricted funds
Restricted funds
Total charity funds
12
13
28,206 28,206 20,9241,099,015 1,099,015 159,338
1,127,221 180,262970,552
28,206 1099,015 1 127 221 1,150,814
For the year ending 31 March 2018 the company was entitled to exemption from audit under section 477 of theCompanies Act 2006 relating to small companies.Directors' responsibilities:~ The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act
2006.~ The director's acknowledge their responsibilities for complying with the requirements of the Act with respect to
accounting records and for the preparation of accounts.
The accounts have been prepared in accordance with the special provisions relating to companies subject to the smallcompanies regime within part 15 of the Companies Act 2006.
Approved by the board on 26 July 2018 and signed on its behalf by:
Anthony Whiting
Chair
VAS Community Accountancy
Longley 4G Limited
Notes to the Accounts
for the year ended 31 March 2018
Accounting Policies
(a) Basis of preparation
The financial statements have been prepared in accordance with 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 (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK
and Republic of Ireland (FRS 102) and the Companies Act 2006. The financial statements have also adopted Charities SORP (FRS 102)
Bulletin 1 and have taken the exemption not to prepare a cash flow statement.
The charity meets the definition of a public benefit entity as defined under FRS102.
(bi Income
Income is recognised in the SOFA when the charity has entitlement to the funds, any performance conditions attached to the monies have
been met, the receipt of the income is probable and its amount can be reliably measured.
Funding for projects is recognised when the charity has entitlement to the funds, any performance conditions attached to the
projects/grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not
deferred.
(c) Expenditure and llabglties
Expenditure is recognised where an there is a legal or constructive obligation to pay a third party, it is probable that settlement will be
required and the amount of the obligation can be reliably measured. AR expenditure is reported gross of irrecoverable VAT.
(d) Tangible fixed assetsTangible fixed assets are stated at cost less depreciation. Any assets purchased below ES00 are written off at the time of purchase.
Depreciation is provided at rates calculated to write off cost of those assets, less their residual value, over their expected useful lives on
the following basis:
Freehold property
Long term Leasehold propertyLeasehold property improvements
Office & IT Equipment
(e) Fixed asset Investments
Investments are a form of basic financial instrument and are initially recognised at their transaction value and subsequently measured attheir fair value as at the balance sheet date using the closing quoted market price. The statement of financial activities includes the net
gains and losses arising on revaluation and disposals throughout the year.
Realised gains and losses
All gains and losses are taken to the Statement of Financial Activities as they arise. Realised gains and losses on investments are calculated
as the difference between sales proceeds and their opening carrying value or their purchase value if acquired subsequent to the first day
of the financial year. Unrealised gains and losses are calculated as the difference between the fair value at the year end and their carrying
value. Realised and unrealised investment gains and losses are combined in the Statement of Financial Activities.
ig) Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily
convertible to a known amount of cash and are subject to an insignificant risk of change in value.
(h) Trade debtorsTrade debtors are amounts due from customers for services performed in the ordinary course of business.
Trade debtors are recognised 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 impairment of trade debtors is established when there is objective
evidence that the company will not be able to collect as amounts due according to the original terms of the receivables.
Trade creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.
Accounts payable are classified as current liabilities if the charity does not have an unconditional right, at the end of the reporting period,
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 presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest
method.
VAS Community Accountancy 10
Longiey 4G Limited
Notes to the Accounts - continued
for the year ended 31 March 2018
1 Accounting Policies - continued
0) Fund accounting
Unrestricted funds are donations and other income receivable or generated for the objects of the organisation without further specified
purpose and are available as general funds.
Designated funds are unrestricted funds of the charity which the trustess have decided at their discretion to set aside to use for a specificpurpose.
Restricted funds are either donations which the donor has specified are to be solely used for particular areas of the charity's work or grantincome sought for specified activities.
2 Income from grants and donationsGeneral
Fund
E
Designated
Funds
f
Restricted
Funds
f
2018Total
E
2017Total
f
Grants
Donations In Kind
General donations18,876
18,876
3,000
3,000
3,00018,876
2,50019,387
41421,876 22, 301
3 Income from charitable activitiesGeneral
Fund
E
Designated
Funds
f
RestrictedFunds
2018Total
f
2017Total
E
Property rental income
Room hire income
Other income
17,30116,258
2,81836,377
17,30116,258
2,81836 377
21,45312,4964,648
38 597
4 Income from Investments
General
Fund
f
Designated
Fllllds
E
Restricted
Funds
f
2018Total
E
2017Total
f
Bank InterestDividends and interest from listed investments
85058
VAS Community Accountancy
Longley 46 Limited
Notes to the Accounts - continued
for the year ended 31 March 2018
5 Expenditure on chaditable activities
Notes
General
Fund
E
Designated
Funds
E
RestrictedFunds
E
2018Total
f
2017Total
f
Staff costs
Volunteer Expenses
Building costsBuilding Maintenance
Business Rates
WaterRent
Electric
Gas
Insurances
Waste & Recycling
Security & Fire
Garden Maintenance
Cleaning
Telephone & internet
Depreciation
Offic costsHospitaility & Catering
Stationery
Photocopying
Room Hire
Subscriptions
Publicity & Marketing
IT Equipment
Office Equipment
Legal / Consultancy
Bank Charges
Support costsBad debts
Sundry Expenses
Independent examination
Investment write off
19,376
5,7151,175
86015
5,228
1,9615,005
292
2,533144
2,748654
24462
5435
284
1728
113
1,800
500
28,375
4,500 23,876
5,7151,175
86015
5,228
1,9615,005
2922,533
1442,748
65428,375
24462
5435
284
1728
113
1,800
500
29,86867
5,1491,3251,206
468,0973,0515,421
3631,193
486
1,746822
28,374
80688560
383704144151149
4,960900140
48,978 28,375 4,500 81,853 95,038
6 Staff costs2018
f2017
E
Salaries
Employer's Nl
Employer's pension contributions
Redundancy costs
21,0641,3671,445
23,688
8055,333
Average number of FTE employees
The charity has joint employment contracts with SOAR. There were 2 employees with a joint contract in the year.
No employee received emoluments of more than E60,000 in either year.
VAS Community Accountancy 12
Long(ay 4G Limited
Notes to the Accounts - continued
for the year ended 31 March 2018
7 Trustees remuneration, benefits and expensesTrustees received no remuneration or expenses in their role as trustees.
8 Tangible fixed assetsLocal 4 Greens long
Hub leaseholdE E
Otherlongleaseholds
E
Equipment
E
Total
ECost
As at 1 April 2017Disposals
As at 31 March 2018
950,419 215,295 252,990 42,241(37,241)
1,460,945(37,241)
950,419 215 295 252,990 5,000 1,423,704
DepreciationAs at 1 April 2017Charge this period
Disposals
As at 31 March 2018
190,01519,009
209,024
47,3694,306
51,675
53,9305,060
58,990
42, 241
(37,241)5,000
333,555
28,375
(37,241)324,689
Net book value
As at 31 March 2018 741,395 163,620 194,000 1,099,015
As at 31 March 2017 760,404 167,926 199,060 1 127 390
The equipment cost has been decreased to a more realistic value of the assets still owned by the charity.
The property assets of the organisation as shown above have the following legal charges outstanding on them, which in the event ofliquidation would need to be met from the sale proceeds of any assets sold prior to the settlement to other creditors.
Name
Big Lottery Fund
Sheffield City Council
Sheffield City Council
TypeLegal Charge
Legal Charge
Debenture
PropetryGreen 1 Southey Avenue
Land and community centreFixed and floating charge over ag assets
9 Fixed asset Investments
2018E
2017E
Cost b/fwd at 1 April 2017Disposals at cost
Cost c/fwd at 31 March 2018
50 190(140)
The investments comprise the following at valuation:
ESP Projects 50 50
10 Debtors
2018 2017E
Trade debtorsOther debtorsPrepayments
Accrued Income
24, 099400147
3,904400
2,859848
24,646 8 011
VAS Community Accountancy 13
Long(ay 46 Limited
Notes to the Accounts - continued
for the year ended 31 March 2018
11 Creditors: amounts falling due within one year2018
f2017
f
Trade creditors
Accruals
Other creditors
92920,146
1,350
1,3461,755
400
12 Designated funds
Balance
b/fwd
f
Balance
Income Expenditure Transfers c/fwd
f f f f
Property
Local Hub
4 Greens
Other long leasehold properties
159,338 (159,338)(19,D09) 760,404 741,395
(4,306) 167,926 163,620
(5,060) 199,060 194,000
159,338 ,0 ,0
The properties held have been transferred into designated funds to make the general activites of the charity clearer. The properties were
mostly funded by external funders, however the use of the buildings is not restricted beyong the objects of the charity.
The purchase or building of the properties were funded by the following:
Local Hub 4 Greens
SCEDU BTCV
Sheffield City Council Countryside Agency
JG Graves Charitable Trust Enventure
Evolve GM
HMR
Big Lottery
Other long leasehold propertiesSheffield City Council - Local Enterprise Growth
Initiative
13 Restricted funds
Balance
b/fwd
f
Balance
Income Expenditure Transfers c/fwd
f f f f
Sheffield Town Trust
Sheffield Church Burgesses Trust
JG Graves Charitable Trust
~pro
Local Hub
Four Greens property
Other long leasehold properties
2,500
764,143164,67639,233
(2,500)2,000 (2,000)1,000 (1,DDD)
(764,143)(164,676)
(39,233)
The restricted funds have been given towards activity costs. The JG Graves Charitable Trust grant has been spent and the funders are
happy that the grant has been used for the purposes it was given.
Property - see designated fund note for more details
14 Related party transactions
The organisation has directors and key staff in common with SOAR Community (Charity number 1112008). Shared staff costs totalled
E23,876 in the year (2017:f19,387). Donated services (gifts in kind) amounted to f18,876 in the year (2017: f19,387).
VAS Community Accountancy 14
(0 W+0t 00
O (tl lh(Vl 01VU 00/EI m
IDI/ICh
ClLD
COIV1O
COMOI/!(h
VVICOOhtm
/400CtEtEVI
'Ef
00CtLh
tCt/V
Ct
U
EhCt(L
10Cl+IOC00tttCtO
WC
V
WL
V
OOI/I/4
CtCl
(U
I/IEflEf
Oct
tMht
U1CO
Oht
I/II/ImIVILD
COEVI(Vt
01I/I
/4
O
CO(flfVI
Chlfl
0
Ct
C
Ulth
C4
00O Cht Ut
Ch CO
00O/4CO
Ott CO
(U
EtfhCh
Ct(U
00 IO WC 0t4 I
(4COI/I
MUl00
00
IVIIhCO
'H00
mIhUlIVI(U
'El
Ct
(UVU
(L(
Cl
CI(U
'0
UlCl
OC
'OIU
(0C00
(0O
10 WC
U
10 U
C1
OOIVL
OOOlttl
CtOht
tM00
CIOIh~t
I/I
IVI
CO(U
CIOUl
Ul
mCtVC
fEIlflODlID(h
VUlflCt00Ch
(UUl
OI(h
tID(h(VtCh
VVI/I
OIDl
00M
Itt
IhCtOlCtlCl
h
h0U(
h
EE0U
(
CI
E
U
CI
bitC0
00Cl
CtL CEI
L v0Ol
EJC (VI
O ~(O(JCCl
(0(OCt0Ct
ClLh
02 U0
C0I(00.E0LlI(0Ot
I0IaUlCl
(00CIOCIL10CCt
ECI
(0Ih
(0ClCCl(E
O WLh
Cl
0z
E0U
E0IJC
L(0llt
0EC(0C0OI
IttIU
eCt L
/0 Eltt
(0 Ct
Lt
I I
CO
00'H fft
OIDVU
I/IIh
Cl
E0IJC
IO
0I-
thCt+
I o0U(0Ct
0 IC +5
E(t
IU Lt
00
Dl
Cl
0COt0.I(Cl
(0
0I
Cl
CCtCCI(CI
Cl
E0EJChClZ
O
M
05VU
I/IL
Clh-Itt
IC
/400(UI
C1C
C
0E
'0C
h10C0IO
6C0LlCI
IL'
01O/V
L
(0
04
00
0
Ill
h-
P0I-
LDCI(U00(U
0
Q
IOUIh
CW(00