REGISTERED COMPANY NUMBER: 05982629 (England and Wales)

REGISTERED CHARITY NUMBER: 1121024

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 December 2024

for

Hoping Foundation

Page

Report of the Trustees

1

to

4

Statement of Trustees' Responsibilities

5

Independent Examiner's Report

6

Statement of Financial Activities

7

Balance Sheet

8

Notes to the Financial Statements

9

to

15

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 December 2024. The trustees have adopted the provisions of 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 2019).

The HOPING Foundation is a charitable company limited by guarantee, incorporated on 6th October 2006 and registered as a charity on 1st October 2007. It succeeded to the assets and activities of the Hoping Foundation, an unincorporated charity registered 23 April 2003.

The company was established under a memorandum of association, which specifies the objects and powers of the charitable company and it is governed under its articles of association.

OBJECTIVES AND ACTIVITIES

Objectives and Activities

HOPING stands for Hope and Optimism for Palestinians in the Next Generation. The Foundation exists to benefit Palestinian refugee children and their families by means of grants to community projects in refugee camps which are concerned with improving children's lives through education, art, music, social and sporting activities and health. The grant-funded activities offer Palestinian refugee children creative solutions that can help them to transform their lives for the better. The Foundation shows support and encouragement to these children and gives them a belief in the promise of a better future.

Through awareness raising activities, the Foundation also seeks to advance public awareness about issues relating to Palestinian refugee children and their families. This is achieved through awareness events in the UK, and visits by distinguished delegations to the Middle East, arranged in co-ordination with the United Nations Relief and Works Agency (UNRWA). The HOPING for UNRWA committee helps publicise UNRWA's work with Palestinian refugees, especially youth, through awareness events and collaborative projects.

The Foundation maintains a small-scale office for administration and project co-ordination, which includes making grants to specific projects that have been identified by the directors and foundation manager. The directors' grant-making policy also supports and develops the direct fund-raising abilities of community groups in the refugee camps so that they may move towards self-sufficiency. Many of those participating in this effort are volunteers.

The main objectives this year were to continue funding the Foundation's core programmes supporting scholarships, centres supporting Palestinian refugee children, and build awareness in the UK of the challenges and hardships young refugees' face. The directors were keen to continue to outreach to as many disadvantaged Palestinian children and their families as possible. The Foundation's strategy to achieve these objectives was to:

- Maintain a level of fundraising so as to ensure the funds are available for core grant making.

- Seek out community projects in the region which offered support for Palestinian refugee children.

- Continue to raise awareness about these issues, both in the UK, and internationally.

Public Benefit Statement

The charity trustees have complied with their duty to have due regard to the guidance on public benefit published by the Charity Commission. The Foundation's achievements, outlined below, detail how Palestinian refugee children in camps across the Middle East have benefitted from the charity's activities.

ACHIEVEMENTS AND PERFORMANCE

Over the financial year, the Foundation raised £218,918 from donations and associated gift aid tax, the sale of merchandise, and bank interest. The Foundation did not hold a main fundraising event, but secured income for core grants and new applications by reaching out to key donors and long-term supporters to fund specific programmes. The Foundation awarded £138,174 in grants to organisations helping refugee children in Lebanon, the occupied Palestinian territories, and the UK.

Throughout the year, HOPING continued to work with partners across occupied Gaza and the West Bank, as well as Lebanon and further afield. We have concentrated on providing emergency assistance to families in Gaza, as well as continuing to fund educational, sports, and arts programmes for Palestinian refugee children.

Emergency Aid

HOPING provided a grant to the Palestinian Medical Relief Society (PMRS) and the Palestine Red Crescent (PRC) to support their teams across Gaza. PMRS is the largest Palestinian led medical organisation functioning in Gaza. They work closely with PRC to provide critical first aid, as well as primary health care, carrying out medical examinations, dispensing medication and food aid. The Foundation continued to raise funds and awareness for their work through sales of the HOPING for Palestine scarf, the profits of which go directly to them. HOPING also provided a grant to cover the running costs of the Sameer Project, an organisation set up by young Palestinians in the diaspora to deliver emergency relief packages to families across Gaza.

In the occupied West Bank, HOPING funded the repairs of medical rooms in Tulkarm refugee camp that were badly damaged by the IDF. HOPING gave a grant to refurbish the rooms and resupply medicine and equipment, so that the community can have access to medical treatment.

In Lebanon, HOPING provided funding to displacement centres to give shelter to Palestinian refugee families fleeing the south. The centres provided hot meals, medication, phone charging hubs, as well as running 'circle times' for the children, and organising movie nights with popcorn machines.

Psycho-Social Support

Palestinian refugee children in the West Bank are deeply traumatised by the escalating violence of the military occupation. HOPING has funded programmes to deliver psycho-social support to children in al Fara camp and in Balata refugee camps. The workshops helped children to create strategies to manage trauma, fear, and isolation.

Education & Training

In Balata refugee camp, in the occupied West Bank, HOPING sponsored a revision classes programme in Arabic, English, Science and Maths, for young refugees preparing to take their end of school exams. The sessions gave students the opportunity to raise questions and deepen their understanding and perform in exam settings with more confidence and knowledge. The Foundation also funded a 'back to school' bags programme for children starting the school year. The kids get to choose their own school bags and stationery, supporting them to be hopeful and excited for the new academic term.

Play

In Lebanon, the long summer holidays can be difficult for Palestinian refugee families seeking to find activities for their children. HOPING sponsored a holiday camp for Palestinian refugee children with an itinerary that included arts and crafts, cooking, recreational trips to the beach and soft-play centres. In the occupied West Bank, HOPING gave a grant to run Ramadan activities for families in Tulkarm refugee camp.

Sports

For over ten years, HOPING has sponsored a rugby club for girls and boys in Palestinian refugee camps across Lebanon. The sport is hugely popular. In Askar refugee camp in the occupied West Bank, HOPING funded a sports club to provide football and taekwondo sessions for young Palestinian refugees. The grant covered teams with new bibs, footballs, taekwondo pads, as well as honorariums for coaches.

Scholarships

HOPING continued to cover the tuition fees of a young refugee woman from Shatila refugee camp in Lebanon who is studying biomedical engineering at Rafik Hariri University. In the occupied West Bank, HOPING contributed towards the tuition fees of a young medical student from Balata camp studying medicine at An Najah University in Nablus. HOPING also provided a maintenance grant for a student from occupied Gaza studying for a post graduate degree at Sheffield University.

Strengthening centres

An element of HOPING's grant making is to ensure that centres can pay their rent and utilities so that they can keep their doors open. HOPING contributed towards the running costs of the Yafa Cultural Centre in Balata refugee camp. Yafa runs summer camps and recreational outings, school courses, music, and media training, as well as counselling and support services to the most vulnerable children and their families.

In Ein el Sultan refugee camp near Jericho, HOPING gave a grant to repair a community centre that was badly damaged. HOPING had previously supported the children's centre by sponsoring a scout troupe and a kids' club. HOPING's funds were to repair the building, cover equipment, and provide new musical instruments.

Awareness Raising

In August the UK band, Massive Attack, invited HOPING to join them at their Act 1.5 concert on the Clifton Downs in Bristol. Massive Attack have been long term supporters of HOPING, and they provided a space for the organisation to meet concert goers and raise awareness about Palestinian refugees. The Foundation also raised funds at the concert by selling scarves and t-shirts, as well as a poster specially designed for HOPING by Robert Del Naja.

Details of the grants made can be found in note 2, and at the charity's website: www.hopingfoundation.org. Through such grants, supporting local educational and social projects for Palestinian children and their families, the Foundation hopes to have made a considerable contribution to the lives of severely disadvantaged refugees this year

FINANCIAL REVIEW

The directors aim to hold reserves sufficient to enable the Foundation to settle its affairs at any time, in a controlled way, but otherwise to disperse income by way of grants. At the balance sheet date the restricted and unrestricted general fund amounted to £170,443, directors are happy with this reserve.

Financial risk management

The directors confirm that a review of financial risks affecting the charity has been carried out. They consider these to be negligible since expenditure is only undertaken when funds are available. A system of forward planning and prudent management is a sufficient safeguard.

Safeguarding policy

The directors confirm that there is a safeguarding policy for the Foundation and guidance for organisations who receive a grant. The Foundation seeks to ensure, through proportionate and reasonable due diligence, that grantees take their responsibility seriously and have safeguards in place to protect children from abuse of all kinds.

FUTURE PLANS

At the start of 2025, the trustees took the decision to close the Foundation within the year. In line with the Charity Commission's guidelines on the procedure, the board agreed to: inform all interested parties and partners, settle any restricted funding and liabilities; and distribute the remaining funds to activities within HOPING's grant-making remit. The Foundation is set to close in the summer of 2025.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Reference and administrative information set out on page 1 forms part of this report.

Governing document

The HOPING Foundation is a company limited by guarantee governed by its memorandum and articles of association dated 6th October 2006. It was registered as a charity on 1st October 2007. On 1st January 2008 the company took over the activities and assets of the Hoping Foundation, an unincorporated charity registered under number 1097182.

Appointment of directors

New directors are recruited and appointed by the existing directors by written resolution. They are inducted formally by the existing directors.

Organisation

Strategic decisions are made by the directors in trustee meetings and policy is carried out by the Foundation Manager.

Related Parties

The Foundation maintains links with many organisations with similar aims, particularly in areas where Palestinian refugees live. It has a formal alliance with the United Nations Relief and Works Agency (UNRWA) as set out in the Hoping for UNRWA heads of terms signed on 25th November 2007.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

05982629 (England and Wales)

Registered Charity number

1121024

Registered office

27 Old Gloucester Street

London

WC1N 3XX

Trustees

Dr Karma Nabulsi

Ms Bella Freud

James Fox

Dr Sudhir Hazareesingh

Independent Examiner

I R Futcher FCA

Blackwood Futcher & Co.

Chartered Accountants

9 St George's Yard

Farnham

Surrey

GU9 7LW

Solicitors

Russell-Cooke LLP

2 Putney Hill

London

SW15 6AB

Bankers

Coutts & Co

440 Strand

London

WC2R 0QS

Approved by order of the board of trustees on 10 June 2025 and signed on its behalf by:

Dr Karma Nabulsi - Trustee

The trustees (who are also the directors of Hoping Foundation for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to

-	select suitable accounting policies and then apply them consistently;

-	observe the methods and principles in the Charity SORP;

-	make judgements and estimates that are reasonable and prudent;

-	prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Independent examiner's report to the trustees of Hoping Foundation ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2024.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the 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 the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

1.	accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

2.	the accounts do not accord with those records; or

3.	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 as part of an independent examination; or

4.

the accounts 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)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

I R Futcher FCA

Blackwood Futcher & Co.

Chartered Accountants

9 St George's Yard

Farnham

Surrey

GU9 7LW

12 June 2025

31.12.24

31.12.23

Unrestricted

Restricted

Total

Total

fund

fund

funds

funds

Notes

£

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

160,183

34,525

194,708

136,325

Other trading activities

2

24,210

-

24,210

7,508

Total

184,393

34,525

218,918

143,833

EXPENDITURE ON

Raising funds

3

70,468

-

70,468

56,738

Charitable activities

4

Charitable activities

129,179

11,922

141,101

96,223

Total

199,647

11,922

211,569

152,961

NET INCOME/(EXPENDITURE)

(15,254

)

22,603

7,349

(9,128

)

RECONCILIATION OF FUNDS

Total funds brought forward

153,534

9,560

163,094

172,222

TOTAL FUNDS CARRIED FORWARD

138,280

32,163

170,443

163,094

31.12.24

31.12.23

Notes

£

£

FIXED ASSETS

Tangible assets

11

-

182

CURRENT ASSETS

Stocks

12

1,141

573

Debtors

13

7,385

6,264

Cash at bank

167,492

160,311

176,018

167,148

CREDITORS

Amounts falling due within one year

14

(5,575

)

(4,236

)

NET CURRENT ASSETS

170,443

162,912

TOTAL ASSETS LESS CURRENT LIABILITIES

170,443

163,094

NET ASSETS

170,443

163,094

FUNDS

16

Unrestricted funds

138,280

153,534

Restricted funds

32,163

9,560

TOTAL FUNDS

170,443

163,094

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a)	ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 10 June 2025 and were signed on its behalf by:

Karma Nabulsi - Trustee

1.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

There is a general fund for the designated purpose of the charity. This is to improve the lives and prospects of children in Palestinian refugee camps by making grants to community groups in the camps and helping such groups to achieve self sufficiency.

A restricted fund is set up if grants or donations are received for specific purposes.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

2.	OTHER TRADING ACTIVITIES

31.12.24

31.12.23

£

£

Sale of merchandise

22,414

5,480

Bank and gift aid interest

1,796

2,028

24,210

7,508

3.	RAISING FUNDS

Raising donations and legacies

31.12.24

31.12.23

£

£

Support costs

54,017

49,369

4.	CHARITABLE ACTIVITIES COSTS

Grant

funding of

activities

Direct

(see note

Costs

5)

Totals

£

£

£

Charitable activities

2,927

138,174

141,101

5.	GRANTS PAYABLE

Grants were made during the year as follows:

2024

2023

£

£

Palestine Medical relief Society

12,834

11,217

Emergency aid

Yafa Cultural Centre, West Bank

11,156

11,182

Support costs

Yafa Cultural Centre, West Bank

8,308

8,312

Back to School bags

Return Centre for Rehabilitation, West Bank

2,374

1,611

Eid activities

Rabie El Masri, Lebanon

7,743

8,094

Rugby club

Scholarship programme for Palestinian university students in the West Bank

2,365

10,432

Scholarship programme for Palestinian refugee university students in the UK

5,000

16,500

Yafa Cultural centre, West Bank

3,366

2,922

Revision classes

Cultural and Social Nashet Association, Lebanon

-

4,493

Psycho-social support programmes

Palestinian Red Crescent Society

12,820

-

Emergency Aid

Yes Theatre, West Bank

-

4,250

Puppet and theatre workshops

Sports Club Association, West Bank

-

4,244

Kids' radio show

Sports Club Association, West Bank

3,604

-

Psycho-social support programme

Future Youth, West Bank

-

2,813

Psycho-social support programmes

The Return Centre for Rehabilitation, West Bank

9,531

3,216

Emergency medical rooms

Ambassadors of Happiness Society, West Bank

5,181

3,936

Summer activities

Balata Rehabilitation Centre, West Bank

3,196

-

Psycho-social support programmes

Rahma Association, Lebanon

3,923

-

Summer camp activities

Dar Al Fonon, West Bank

946

-

Musical instruments for clubs

Askar Youth Social Centre, West Bank

2,401

-

Sports clubs

Palestinian Climate Youth Delegration

3,853

-

Travel costs

Jamiat Al Montada Al Mojtamaei lil (Initiate)

23,553

-

Emergency Aid

Rihannah Society, West Bank

4,786

-

Training workshops

The Sameer Project, Gaza

9,850

-

Support costs

Scholarship programme for Palestinian refugee university students

1,384

-

in Lebanon

Total

138,174

93,222

6.	SUPPORT COSTS

Management

£

Raising donations and legacies

54,017

Support costs, included in the above, are as follows:

31.12.24

31.12.23

Raising

donations

and

Total

legacies

activities

£

£

Wages

41,434

41,000

Pensions

1,056

1,043

Internet and computer cost

507

183

Insurance

1,016

614

Bookkeeping

1,587

1,575

Telephone

71

71

Postage and stationery

3,065

1,067

Consultancy

3,240

-

Independent examination costs

1,800

1,896

Statutory and professional

59

53

Translation services

-

1,455

Depreciation of tangible and heritage assets

182

412

54,017

49,369

7.	NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

31.12.24

31.12.23

£

£

Depreciation - owned assets

182

412

8.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2024 nor for the year ended 31 December 2023.

Trustees' expenses

During the year none of the Trustees received any reimbursed expenses (2023 - £nil).

9.	STAFF COSTS

The average monthly number of employees during the year was as follows:

31.12.24

31.12.23

Co-ordination and administration

1

1

No employees received emoluments in excess of £60,000.

During the year the Foundation paid for the services of a full-time project co-ordinator and administrator role.

10.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

Restricted

Total

fund

fund

funds

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

127,850

8,475

136,325

Other trading activities

7,508

-

7,508

Total

135,358

8,475

143,833

EXPENDITURE ON

Raising funds

56,738

-

56,738

Charitable activities

Charitable activities

79,008

17,215

96,223

Total

135,746

17,215

152,961

NET INCOME/(EXPENDITURE)

(388

)

(8,740

)

(9,128

)

RECONCILIATION OF FUNDS

Total funds brought forward

153,922

18,300

172,222

TOTAL FUNDS CARRIED FORWARD

153,534

9,560

163,094

11.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 January 2024 and 31 December 2024

10,046

DEPRECIATION

At 1 January 2024

9,864

Charge for year

182

At 31 December 2024

10,046

NET BOOK VALUE

At 31 December 2024

-

At 31 December 2023

182

12.

STOCKS

31.12.24

31.12.23

£

£

Stocks

1,141

573

13.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Other debtors

690

690

Prepayments and accrued income

6,695

5,574

7,385

6,264

Accrued income represents fundraising income and gift aid tax received after the end of the year.

14.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade creditors

200

-

Social security and other taxes

733

786

Other creditors

1,477

212

Accrued expenses

3,165

3,238

5,575

4,236

15.	ANALYSIS OF NET ASSETS BETWEEN FUNDS

31.12.24

31.12.23

Unrestricted

Restricted

Total

Total

fund

fund

funds

funds

£

£

£

£

Fixed assets

-

-

-

182

Current assets

143,855

32,163

176,018

167,148

Current liabilities

(5,575

)

-

(5,575

)

(4,236

)

138,280

32,163

170,443

163,094

The trustees aim to hold reserves sufficient to enable it to settle its affairs at any time in a controlled way, but otherwise to disperse donations by way of grants.

16.	MOVEMENT IN FUNDS

Net

movement

At

At 1.1.24

in funds

31.12.24

£

£

£

Unrestricted funds

General fund

153,534

(15,254

)

138,280

Restricted funds

Restricted

9,560

22,603

32,163

TOTAL FUNDS

163,094

7,349

170,443

Net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

184,393

(199,647

)

(15,254

)

Restricted funds

Restricted

34,525

(11,922

)

22,603

TOTAL FUNDS

218,918

(211,569

)

7,349

Comparatives for movement in funds

Net

movement

At

At 1.1.23

in funds

31.12.23

£

£

£

Unrestricted funds

General fund

153,922

(388

)

153,534

Restricted funds

Restricted

18,300

(8,740

)

9,560

TOTAL FUNDS

172,222

(9,128

)

163,094

Comparative net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

135,358

(135,746

)

(388

)

Restricted funds

Restricted

8,475

(17,215

)

(8,740

)

TOTAL FUNDS

143,833

(152,961

)

(9,128

)