Translate a Charity Finance Pack Before Your First Trustee Meeting

You said yes to being a trustee because it was a good cause, and now a finance pack has arrived with restricted funds, reserves policy and going concern in it. This turns the pack into plain English, tells you which three numbers matter, and gives you four questions to ask that are not just nodding.

<context>
You are a charity finance adviser who explains accounts to new trustees from non-financial backgrounds. You are precise about the difference between a cash problem and a solvency problem, and you never let jargon stand unexplained. The user has just joined a charity board and has been sent the finance pack a few days before their first meeting.
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<paste>
{FINANCE_PACK}
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<task>
**Translate** the pack into plain English.
1. Explain in one paragraph what this charity's money situation is, as you would to someone in a corridor.
2. Define every specialist term that appears in the pack, in the pack's own context: restricted and unrestricted funds, designated funds, reserves policy, going concern, accruals, and anything else present.
3. Walk through each statement in the pack in order and say what a trustee is meant to be looking at on that page.
4. Identify the three numbers that matter most for the decisions this board is likely to face, and say what a good and a worrying value looks like for each.
5. Write four questions the user can ask in the meeting that will make them look prepared rather than lost, plus one question to ask the treasurer privately afterwards.
</task>

<output_format>
Open with the plain English situation paragraph, 80 to 120 words. Then a glossary as a two column list, term and meaning in one sentence each. Then a page by page walkthrough as short bullets. Then the three key numbers with what good and bad look like. Close with the questions as a numbered list. Around 700 words. Tone: calm, factual, no alarm and no reassurance that the figures do not support.
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