PLAY AND RECYCLING CENTRE
COMPANY LIMITED BY GUARANTEE FINANCIAL STATEMENTS
FOR
31 MARCH 2023
Company Registration Number 2698356 Charity Number 1052059
PLAY AND RECYCLING CENTRE COMPANY LIMITED BY GUARANTEE
FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2023
| Contents | Page |
|---|---|
| Membersofthe board and professional advisers | 1 |
| Trustees’ annual report | 2-4 |
| Independent Examiner’s report | 5 |
| Statement offinancial activities | 6 |
| Balance sheet | 7 |
| Notestothefinancialstatements | 8-14 |
PLAY AND RECYCLING CENTRE COMPANY LIMITED BY GUARANTEE
MEMBERS OF THE BOARD AND PROFESSIONAL ADVISERS
The board of trustees
B.C. Hayhoe
C. Coppola
M.C. McKenna
S. Collyer
C.M. Smith
Company Secretary
Registered office
M.J. Burgoyne
6-10 Werburgh Street Derby DE22 3QG
Independent Examiner
Derby Community Accountancy Service Babington Lodge 128 Green Lane Derby DEI IRY
a
PLAY AND RECYCLING CENTRE COMPANY LIMITED BY GUARANTEE TRUSTEES’ ANNUAL REPORT YEAR ENDED 31 MARCH 2023
The trustees, who are also Directors for the purposes of the Companies Act, have pleasure in presenting their report and the unaudited financial statements of the charity for the year ended 3] March 2023.
OBJECTIVES AND ACTIVITIES
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(A)To advance the education amongst local people about matters relating to the enhancement and protection of the environment.
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(B) To encourage amongst local people an appreciation of[the][arts][and][participation][in][the] development ofthe arts in Derbyshire and its environs.
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(C) To promote and assist in promoting activities which seek to improve the local environment and contribute to meeting play and other educational needs.
SUMMARY OF THE MAIN ACTIVITIES UNDERTAKEN FOR THE PUBLIC BENEFIT IN RELATION TO THESE OBJECTS
In planning our activities for the year, we kept in mind the Charity Commission’s guidance on public benefit at our trustees’ meetings.
The charity is open to all individuals people irrespective of race, gender, with learning difficulties or any other personal circumstances.
This year was our 30" anniversary and we wanted to ensure that we promoted our opening hours and our services. We have delivered workshops, promotions and competitions that have both been open to members and the public.
ACHIEVEMENTS AND PERFORMANCE
Operational
Operational
The centre coordinator supported by the trustees, led a group of volunteers who worked both front of house and behind the scenes to ensure that the centre is well stocked with a range of resources.
We have supported some of our skilled volunteers to show case their talents by holding and supporting them to deliver workshops. These have included bag making, ceramics, gnome making, pebble painting, knitting and paper craft. These have been very well accepted and we are encouraging our volunteers to develop their skills.
During part of the celebration, we have held special discount months for each of our membership categories to encourage and thank our membership. Schools 10% discount, family specials rates during summer school holiday.
We supported the local warm space initiative by donating resources and time to encourage local people to knit or crochet squares for blankets and took part in a record-breaking attempt delivered
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PLAY AND RECYCLING CENTRE COMPANY LIMITED BY GUARANTEE
TRUSTEES’ ANNUAL REPORT
YEAR ENDED 31 MARCH 2023
by Radio Derby. We acted as drop of point for wool donations and drop of for blankets which Radio Derby picked up from us. We had a 45% increase on the previous year membership, raising from 220 membership to 318 this year. This is an increase across the board on all membership categories. We offer 5 different categories of membership, School and community groups, voluntary groups, family/ individuals, students, and artists. Schools and voluntary groups pay a yearly membership that includes trolley loads of resources other categories pay per load.
In the Repaint scheme we have 90 new users registers plus 325 previous registered users access the scheme. During the year we have redistributed 3301 litres of paint away from land fil sites into home projects and community building. During this year we had to dispose of a large amount of paint which had been sitting during covid that the tins were breaking down. This meant special collection and disposal.
Maintenance and upkeep of the building continues to be ongoing. During this year we have painted the outer shutters of the building and installed new signage.
The last stage of refurbishment ofthe office and sewing room have been completed. This involved stripping rooms completed, painting, new suspended ceiling, lighting, blinds, and redecorating rooms. New suspended ceiling in ceramics room, and small meeting room were installed.
This allowed us to have workshops upstairs as the rooms were now more welcoming and fit for use.
Funding
This year we have been supported by Tom Carey fund to the value of £10,00 to support the salary of our only paid employee.
We have also committed to opening on a Saturday once a month with all money raised during these Saturdays to go into the reserves account.
We have worked on self-generating funds by having regular sale days. These include paint, fabric, and craft items. All these have help to boost our self-generated income.
We continue to apply for funding to support our development and we need to acknowledge the support from Thomlinson the builders for all their support with structural works that needed to be completed.
Plans for the future
We have reviewed all our events. We have looked at our opening hours and increased them slowly as and when we have capacity with volunteers’ support.
We have been reviewing our 3-year plan and updated this with our achievements to date.
We have plans in place to deliver more workshop, special events and sales during the next year.
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PLAY AND RECYCLING CENTRE COMPANY LIMITED BY GUARANTEE
TRUSTEES’ ANNUAL REPORT
YEAR ENDED 31 MARCH 2023
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The Play and Recycling Centre is based at 6-10 Werburgh Street, , Derby, which is the company's registered office and the principal address of the charity. The Play and Recycling Centre is a company limited by guarantee and not having a share capital (company registration No. 2698356) and Registered Charity (No. 1052059). This is in accordance with the charity's governing document, the Memorandum and Articles of Association, incorporated on 18 March 1992 as amended by special resolution dated 22 November 1995 and 14 March 2002.
Trustee selection methods
A skills audit has been undertaken to discover those skills which are required by the trustee body. Efforts are made to recruit trustees who meet the skill requirement.
Risk management policy
The trustees examine the major risks that the charity faces each financial year when preparing and updating the strategic plan. The charity has developed systems to monitor and control these risks to mitigate any impact that they may have on the charity in the future.
FINANCIAL REVIEW
Reserves Policy
The charity has a reserves policy to hold three months running costs in reserves. At 31 March 2023 the charity had unrestricted reserves in its bank accounts of £16,007.
Independent Examiner
Derby CAS. was appointed independent examiner in the year. Derby CAS will continue in office as independent examiner for the ensuing year.
Small company provisions
This report has been prepared in accordance with the special provisions for small companies under section 477 of the Companies Act 2006.
Registered office: Play and Recycling Centre 6-10DerbyWerburgh Street DE22 3QG
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Signed on behalf of [the] [trustees]
;
hhZ L
C. Coppola
Trustee
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Approved by the trustees on
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PLAY AND RECYCLING CENTRE COMPANY LIMITED BY GUARANTEE
INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES
YEAR ENDED 31 MARCH 2023
Independent Examiner's Report to the Trustees of Play and Recycling Centre
I report on the accounts of the company for the year ended 31 March 2023 which are set out on pages 6 to 14.
Respective responsibilities of trustees and examiner
The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
Having satisfied myself that the charity is not subject to an audit under company law and is eligible for independent examination, it is my responsibility to:
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e examine the accounts under section 145 of the 2011 Act; e follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the 2011 Act, as amended); and
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° state whether particular matters have come to my attention.
Basis of independent examiner's statement
My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a “true and fair view” and the report is limited to those matters set out in the statement below.
Independent examiner’s statement
In connection with my examination, no matter has come to my attention:
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l Which gives me reasonable cause to believe that, in any material respect, the requirements
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° to keep accounting records in accordance with section 386 of theCompanies Act 2006; and
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° to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities have not been met; or
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2 to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Mm. Jee zilt leer
Name: Mark Newey ACMA
Address: Derby Community Accountancy Service, Babington Lodge, 128 Green Lane, Derby.
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PLAY AND RECYCLING CENTRE COMPANY LIMITED BY GUARANTEE
STATEMENT OF FINANCIAL ACTIVITIES
YEAR ENDED 31 MARCH 2023
| Total Funds | Total Funds | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Year to 31 | Year to 31 | ||
| Funds | Funds | Mar 2023 | Mar 2022 | ||
| Note | 3 | £ | £ | £ | |
| Income from: | |||||
| Donations | 3 | 234 | - | 234 | 197 |
| Investment income | 6 | 10 | - | 10 | 2 |
| Grant receivable | 4 | - | 10,000 | 10,000 | 29,352 |
| Other income | 5 | 21,582 | - | 21,582 | 16,112 |
| Total incoming resources | 21,826 | 10,000 | 31,826 | 45,663 | |
| Expenditure on | |||||
| Raising Funds | 412 | - | 412 | 538 | |
| Charitable activities | 7 | 25,765 | 19,000 | 44,765 | 60,632 |
| Total resources expended | 26,177 | 19,000 | 45,177 | 61,170 | |
| Net incoming/(outgoing) | |||||
| resources before transfers | (4,351) | (9,000) | (13,351) | (15,507) | |
| Transfer between funds | - | - | - | - | |
| Net movement in funds | (4,351) | (9,000) | (13,351) | (15,507) | |
| Funds brought forward | 139,358 | 10,000 | 149,358 | 164,865 | |
| Fundscarriedforward | 135,007 | 1,000 | 136,007 | 149,358 |
The charity has no recognised gains or losses other than the results for the year as set out above.
All ofthe[activities][of][the][charity][are][classed][as][continuing.]
The notes on pages 8 to 14 form part of these financial statements.
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PLAY AND RECYCLING CENTRE COMPANY LIMITED BY GUARANTEE
BALANCE SHEET
31 MARCH 2023
| 2023 | 2022 | ||||
|---|---|---|---|---|---|
| Note | £ | £ | £ | z | |
| Fixed Assets | 10 | 119,000 | 122,500 | ||
| Current assets | |||||
| Cash at bank and in hand | 16,582 | 26,212 | |||
| Stocks | 425 | 646 | |||
| Debtors | ‘ | . | |||
| 17,007 | 26,858 | ||||
| Creditors: amounts falling due | |||||
| within one year | 11 | - | - | ||
| Net current assets | 17,007 | 26,858 | |||
| Total assets less current liabilities | 136,007 | 149,358 | |||
| Net assets | 136,007 | 149,358 | |||
| Funds | “nett | eae | |||
| Restricted | 12 | 1,000 | 10,000 | ||
| Unrestricted — general reserves | 12 | 135,007 | 139,358 | ||
| TOTALFUNDS | 136,007 | 149,358 |
For the year ended 31 March 2023 the company was entitled to exemption from audit under section 477 of theCompanies Act 2006 relating to small companies.
Directors responsibilities:
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(i) The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
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(ii) The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These financial statements have been prepared in accordance with the special provisions for small companies under Part 15 of the Companies Act 2006.
These financial statements were approved and authorised for issue by the members of the committee and are signed on their behalf by:
C. Coppola My
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Date % $ he 24
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Company Registration Number: 2698356
The notes on pages 9 to 14 form part of these financial statements.
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PLAY AND RECYCLING CENTRE COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2023
- Accounting policies
The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of[the][financial][statements][are][as][follows:]
Company information
Play and recycling Centre is a company limited by guarantee not having a share capital. The company’s registered office is, 6-10 Werburgh Street, Derby DE22 3QG. At the end of the year there were 5 Trustees, each of whom, under the terms of the Memorandum and Articles of Association, had undertaken to contribute the sum not exceeding £1 in the event of a winding up of the company.
1.1 Accounting convention These accounts have been prepared in accordance with FRS 102, “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”), “Accounting and Reporting by Charities” the Statement of Recommended Practice for charities applying FRS 102, the Companies Act 2006 and UK Generally Accepted Accounting Practice as it apples from | January 2015. The charity is a Public Benefit Entity as defined by FRS 102.
The accounts are prepared in Sterling which is the functional currency of the company Monetary amounts in these financial statements to the nearest £.
The accounts have been prepared on historical cost convention apart from freehold property that is carried at market value. The principal accounting policies adopted are set out below.
These are accounts for the year ended 31 March 2023 prepared in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland. The date of transition to FRS 102 was | April 2015.
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1.2 Going concern At the time of approving the accounts, the directors have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the accounts.
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1.3 Charitable Funds Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
Designated funds are unrestricted funds earmarked by the trustees for particular purposes.
Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.
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PLAY AND RECYCLING CENTRE COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2023
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1.4 Incoming resources All incoming resources are included in the SOFA when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy. Gifts in kind have been included at market value of gifts received and in assets acquired. No amounts are included in the financial statements for services donated by volunteers.
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1.5 Resources expended All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs relating to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with use of[the] resources. Fund-raising costs are those incurred in seeking voluntary contributions and do not include the costs of disseminating information in the support of the charitable activities.
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1.6 Debtors Trade and other debtors are recognised at the settlement amount due after any trade discounts offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
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1.7 Cash and cash equivalents Cash and cash equivalents include cash in hand, deposits held at call with banks, other shortterm liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
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1.8 Creditors and provisions Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
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1.9 Financial instruments The charity has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value. Derecognition offinancial liabilities
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Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.
1.10 Employee benefits The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received. Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
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PLAY AND RECYCLING CENTRE COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2023
1.11 Taxation
- The charity is exempt from tax on income and gains falling with section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.
1.12 Depreciation
Individual fixed assets are capitalised at cost and are depreciated over their estimated useful economic lives on a reducing balance basis as follows:-
Asset category Annual rate Equipment 25% Building 2%
- 2 ~~ Critical accounting estimates and judgements In the application of the charity’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimated and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
3. Donations
| Total Funds | Total Funds | |||
|---|---|---|---|---|
| Unrestricted | Restricted | Year to 31 | Year to 31 | |
| Funds | Funds | Mar 2023 | Mar 2022 | |
| £ | £ | £ | £ | |
| Donations | 234 | - | 234 | 197 |
| 234 | - | 234 | 197 |
- Grants
| Total Funds | Total Funds | |||
|---|---|---|---|---|
| Unrestricted | Restricted | Year to 31 | Year to 31 | |
| Funds | Funds | Mar 2023 | Mar 2022 | |
| Foundation Derbyshire (Tom Carey) | - | 10,000 | 10,000 | 7,500 |
| Derby City Council | - | - | - | 4,000 |
| Community Action Derby | - | - | - | 4,590 |
| Open Gate Trust | - | - | - | 10,000 |
| HM Revenue& Customs | - | - | - | 3,262 |
| - | 10,000 | 10,000 | 29,352 |
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PLAY AND RECYCLING CENTRE COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2023
5. Other income
| 5. | Other income | |||||
|---|---|---|---|---|---|---|
| Total Funds | Total Funds | |||||
| Unrestricted | Restricted | Year to 31 | Year to 31 | |||
| Funds | Funds | Mar 2023 | Mar 2022 | |||
| pa | £ | + | z | |||
| Shop | 740 | - | 740 | 814 | ||
| Paint | 3,080 | - | 3,080 | 1,882 | ||
| Membership dues | 7,340 | - | 7,340 | 4,461 | ||
| Hire equipment | 866 | - | 866 | 289 | ||
| Workshop and woodshop | 1,377 | - | 1,377 | 713 | ||
| Sundry | 97 | - | 97 | 54 | ||
| Recycled goods sales | 8,082 | - | 8,082 | 7,899 | ||
| 21,582 | - | 21,582 | 16,112 | |||
| 6. | Interest receivable | |||||
| Year to 31 | Year to | 31 | ||||
| Mar 2023 | Mar 2022 | |||||
| £ | £ | |||||
| Bank interest receivable (unrestricted) | 10 | 2 | ||||
| 7. | Total resources expenditure | |||||
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| £ | £ | |||||
| Staffcosts | Direct | 22,635 | 21,487 | |||
| Telephone & Associated costs | Direct | 950 | 913 | |||
| Heatand Light and Water | Direct | 4,949 | 6,086 | |||
| Insurance | Direct | 1,716 | 1,655 | |||
| Rates and refuse | Direct | 742 | 542 | |||
| Vehicle Expenses | Direct | 1,753 | L372 | |||
| Stationery, printing& postage | Direct | 1,318 | 1,529 | |||
| Staff& volunteerexpenses Raising funds |
Direct Direct |
1,379 413 |
1,229 538 |
|||
| Sundries | Direct | 204 | 838 | |||
| Maintenance& equipment | Direct | 4,742 | 20,658 | |||
| Fees | Direct | 876 | 823 | |||
| Depreciation | Direct | 3,500 | 3,500 | |||
| 45,177 | 61,170 |
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PLAY AND RECYCLING CENTRE COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2023
Expenditure on charitable activities was £44,765 (2022: £19,000) of which £18,571 was restricted (2022 £18,571)
- 7.1 Net (expenditure)/income
Net (expenditure)/income for the year is stated after charging/(crediting):
| 2023 | 2022 | |||
|---|---|---|---|---|
| £ | sg | |||
| Independent | Examiner’s | Fees | 520 | 520 |
- Directors and key management personnel
During the year trustees did not receive remuneration
The key management personnel ofthe charity consist of the trustees, the Chief Executive Officer.
- Employees
No employee earned more than £60,000 per annum. No trustees were reimbursed for expenditure.
The average number of staff employed by the charity during the financial year amounted to:
| Year to | Year to | Year to | ||
|---|---|---|---|---|
| 31 Mar | 31 | Mar | ||
| 2023 | 2022 | |||
| No | No | |||
| Direct Charitable Staff | 1 | |||
| 1 | l | |||
| The | aggregate payroll costs were: | |||
| Year to 31 | Year to 31 | |||
| Mar 2023 | Mar 2022 | |||
| £ | £ | |||
| Wages and salaries | 21,978 | 20,860 | ||
| Social security costs | - | : | ||
| Pension costs | 657 | 627 | ||
| 22,635 | 21,487 |
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PLAY AND RECYCLING CENTRE COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2023
10. Fixed Assets
The valuation of the building is based on a valuation by Innes England, as at September 2005:-
| Freehold | ||||
|---|---|---|---|---|
| Land | Freehold | |||
| & | ||||
| Buildings | Improve | Vehicle | Total | |
| £ | £ | £ | £ | |
| Cost as at March 31 2022 | 175,000 | 16,909 | 6,000 | 197,909 |
| Additions | - | - | - | . |
| Disposals | - | - | : | . |
| Cost as at March 31 2023 | 175,000 | 16,909 | 6,000 | 197,909 |
| Depreciation as at March 2022 | 52,500 | 16,909 | 6,000 | 75,409 |
| Charge for the year | 3,500 | - | - | 3,500 |
| Disposals | - | - | - | - |
| Depreciation as at March 2023 | 56,000 | 16,909 | 6,000 | 78,909 |
| NetValueatMarch312023 | 119,000 | - | - | 119,000 |
- Creditors: Amounts falling due within one year
| 2023 | 2022 | ||||
|---|---|---|---|---|---|
| £ | |||||
| Trade | creditors | - | * |
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PLAY AND RECYCLING CENTRE COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2023
12. Statement of funds
| Statement of fundsfunds | |||||
|---|---|---|---|---|---|
| At | |||||
| At 1 April | 31Mar | ||||
| 2022 | Incoming | Outgoing | Transfers | 2023 | |
| 3 | £ | £ | £ | £ | |
| General reserve | 139,358 | 21,826 | (26,177) | - | 135,007 |
| Total unrestricted funds | 139,358 | 21,826 | (26,177) | - | 135,007 |
| Foundation Derbyshire (Tom Carey) | - | 10,000 | (9,000) | - | 1,000 |
| Open Gate Trust | 10,000 | - | (10,000) | - | - |
| Total restricted funds | 10,000 | 10,000 | (19,000) | - | 10,000 |
| Totalfunds | 149,358 | 31,826 | (45,177) | - | 136,007 |
The Tom Carey Funds were spent on the co-ordinators salary The Open Gate Trust money was spent on centre costs
13. Analysis of net assets
| Tangible | Other | ||
|---|---|---|---|
| fixed assets | net assets | Total | |
| Unrestricted funds | |||
| £ | £ | £ | |
| General reserve | 119,000 | 16,007 | 135,007 |
| Restricted funds | |||
| Open Gate Trust | - | 1,000 | 1,000 |
| Totalfunds | 119,000 | 17,007 | 136,007 |
14. Related party transactions
The charity had no related party transactions that required disclosure.
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