Charity registration number 1054232
Company registration number 03176516
EXETER HISTORIC BUILDINGS TRUST
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
EXETER HISTORIC BUILDINGS TRUST
LEGAL AND ADMINISTRATIVE INFORMATION
| Trustees | Ms Lorraine Arrell | |
|---|---|---|
| R P Chant | ||
| Mr James Clark | ||
| Mrs S A Ellison | ||
| Mr David Radstone | ||
| Mr R J Parker | ||
| Ms Josephine Sinclair | ||
| Ms Clare Maudling | (Appointed 30 August | |
| 2022) | ||
| Secretary | Ms Clare Maudling | |
| Charity number | 1054232 | |
| Company number | 03176516 | |
| Registered office | 21 The Mint | |
| Exeter | ||
| Devon | ||
| EX4 3BL | ||
| Independent examiner | Mr S S Cann | |
| Bush & Co Limited | ||
| 2 Barnfield Crescent | ||
| Exeter | ||
| EX1 1QT | ||
| Bankers | Bank of Scotland | |
| 33 Old Broad Street | ||
| London | ||
| BX2 1LB |
EXETER HISTORIC BUILDINGS TRUST
CONTENTS
| Page | |
|---|---|
| Trustees' Annual report | 1 - 3 |
| Independent examiner's report | 4 |
| Statement of financial activities | 5 |
| Balance sheet | 6 - 7 |
| Notes to the financial statements | 8 - 18 |
EXETER HISTORIC BUILDINGS TRUST
TRUSTEES' ANNUAL REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2023
The trustees present their annual report and financial statements for the year ended 31 March 2023.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006 and "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).
Objectives and activities
The object for which the Trust is established is to preserve for the benefit of the people of Exeter and of the nation at large whatever of the English historical architectural and constructional heritage may exist in and around Exeter in the form of buildings (which expression shall for these purposes include any building as defined by section 336(1) of the Town and Country Planning Act, 1990 and also any garden or plant or machinery irrespective of whether it is associated with a building) of beauty or historical architectural or constructional interest or ancient monuments.
The trustees have noted the Charity Commission guidance on public benefit. The ongoing maintenance work completed on 21 The Mint continues to provide benefit to the public through the preservation and restoration of these buildings and stimulating historical and architectural interest. The regular heritage opening days continue to educate the public in the local history of the area.
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
Achievements and performance
The major events of the year 2022/2023 were:
The Trust continued to attract outside events like the successful Wandering Tiger programme “Humbug” that runs over Christmas each year and has now opened the building for hire as a wedding venue.
Following the award of a grant from National Heritage Lottery Fund (NHLF) in the summer of 2021, the Trust has continued its programme of events and engagements with communities in the Exeter area.
A grant was received from the Culture Recovery Fund which assisted the Trust in re-opening the St Nicholas Priory building following its closure during the Covid-19 outbreak.
The Trust has continued its preservation and repair work to St Nicholas Priory with the completion of the fire alarm and identification of further projects for the coming year.
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EXETER HISTORIC BUILDINGS TRUST
TRUSTEES' ANNUAL REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023
Financial review
It was a challenging year for the Trust as our income levels didn’t achieve our internal targets and charity made a deficit in the year of £35,122 (2022 – surplus of £16,160).
Total income fell by 2.1% compared to the previous year.
Total expenditure increased by 32.5% compared to the previous year.
Total funds at the year-end amounted to £215,579, of which £14,176 is held in restricted funds.
The Trust seeks to maintain sufficient reserves to cover unexpected property maintenance expenditure along with reserves to cover losses which may arise due to rental void periods. The Trustees have determined that a reserve of £21,000 is appropriate plus approximately 6 months rental income of £9,000 so the target reserve is £30,000.
At the year end the trust had reserves totalling £24,796. (Net current assets less restricted funds).
Structure, governance and management
Exeter Historic Buildings Trust is a company limited by guarantee incorporated on 22 March 1996 and a registered charity governed by its Memorandum and Articles of Association. The directors of the charitable company ("the charity") are its trustees for the purpose of charity law and throughout this report are collectively referred to as the trustees. Under the Articles of Association at the Annual General Meeting one third of the trustees shall retire from office and be eligible for re-election. Trustees are appointed by the Board of Trustees which number between 5 and 10 members.
The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:
Ms Lorraine Arrell R P Chant Mr James Clark Mrs S A Ellison Mr David Radstone Mr R J Parker Ms Josephine Sinclair Mr Jonathan Bell Mr Nicholas Scott Ms Clare Maudling
(Resigned 30 August 2022) (Resigned 2 May 2023) (Appointed 30 August 2022)
Risk review
The trustees have assessed the major risks to which the charity is exposed and are satisfied that systems are in place to mitigate our exposure to the major risks. An assessment of fire risks has been made and a written statement prepared and issued to Trustees and Open Day Stewards.
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EXETER HISTORIC BUILDINGS TRUST
TRUSTEES' ANNUAL REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023
The Trustees' Annual report was approved by the Board of Trustees.
.............................. Mr James Clark Date: .............................................
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EXETER HISTORIC BUILDINGS TRUST
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF EXETER HISTORIC BUILDINGS TRUST
I report to the trustees on my examination of the financial statements of Exeter Historic Buildings Trust for the year ended 31 March 2023.
Responsibilities and basis of report
As the trustees of the charitycharity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act).
Having satisfied myself that the financial statements of the charity 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 carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed all the applicable 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 that in any material respect:
-
1 accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or
-
2 the financial statements do not accord with those records; or
-
3 the financial statements 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 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).
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 financial statements to be reached.
S S Cann ACA FCCA CTA Bush & Co Limited
2 Barnfield Crescent Exeter EX1 1QT
Dated: .........................
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EXETER HISTORIC BUILDINGS TRUST
STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2023
| Unrestricted Restricted funds funds 2023 2023 Notes £ £ Income from: Donations and legacies 2 24,967 101,090 Charitable activities 3 34,189 - Investments 4 - - Total income 59,156 101,090 Expenditure on: Charitable activities 5 88,209 107,159 Net (outgoing)/incoming resources before transfers (29,053) (6,069) Gross transfers between funds (2,710) 2,710 Net (expenditure)/income for the year/ Net movement in funds (31,763) (3,359) Fund balances at 1 April 2022 233,166 17,535 Fund balances at 31 March 2023 201,403 14,176 |
Total Unrestricted Restricted funds funds 2023 2022 2022 £ £ £ 126,057 44,568 94,901 34,189 24,142 - - 47 - 160,246 68,757 94,901 195,368 79,310 68,188 (35,122) (10,553) 26,713 - 41,358 (41,358) (35,122) 30,805 (14,645) 250,701 202,361 32,180 215,579 233,166 17,535 |
Total 2022 £ 139,469 24,142 47 |
|---|---|---|
| 163,658 | ||
| 147,498 | ||
| 16,160 - |
||
| 16,160 234,541 |
||
| 250,701 |
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
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EXETER HISTORIC BUILDINGS TRUST
BALANCE SHEET
AS AT 31 MARCH 2023
| Notes Fixed assets Tangible assets 10 Heritage assets 11 Investments 12 Current assets Debtors 13 Cash at bank and in hand Creditors: amounts falling due within one year 14 Net current assets Total assets less current liabilities Creditors: amounts falling due after more than one year 15 Net assets Income funds Restricted funds 16 Unrestricted funds |
2023 £ £ 108,802 582,443 1 691,246 21,173 51,532 72,705 (33,733) 38,972 730,218 (514,639) 215,579 14,176 201,403 215,579 |
2022 £ £ 126,470 600,644 1 727,115 37,023 41,753 78,776 (23,950) 54,826 781,941 (531,240) 250,701 17,535 233,166 250,701 |
|---|---|---|
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EXETER HISTORIC BUILDINGS TRUST
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2023
The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2023.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
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.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The financial statements were approved by the Trustees on .........................
..............................
Mr James Clark
Trustee
Company registration number Company registration number: 3176516
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FOR THE YEAR ENDED 31 MARCH 2023
EXETER HISTORIC BUILDINGS TRUST
NOTES TO THE FINANCIAL STATEMENTS
1 Accounting policies
1.1 Accounting convention
The charity financial statements have been prepared in accordance with the 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) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). The financial statements have also been prepared with the Charities Act 2011 and the small Companies regime (section 419 (2) of the Companies Act 2006. The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
1.2 Going concern
At the time of approving the financial statements, the charity 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 financial statements.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
1.4 Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
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EXETER HISTORIC BUILDINGS TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
1 Accounting policies
(Continued)
1.5 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.
1.6 Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Plant and equipment 15% reducing balance Fixtures and fittings 15% reducing balance Computers 25% straight line
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
1.7 Heritage assets
Where donated heritage assets cannot be reliably valued, they are not recognised in the accounts.
Improvements to heritage assets are stated at cost less accumulated depreciation. Building improvements are being depreciated over their useful life of 50 years on a straight line basis.
1.8 Fixed asset investments
Fixed asset investments are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net income/(expenditure) for the year. Transaction costs are expensed as incurred.
A subsidiary is an entity controlled by the charity. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.
1.9 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts.
1.10 Financial instruments
The charity only has financial assets and 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.
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EXETER HISTORIC BUILDINGS TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
1 Accounting policies
(Continued)
1.11 Deferred grants
Grants relating to assets are initially deferred, and subsequently recognised in income on a straight line basis over the useful life of the asset to which it relates.
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EXETER HISTORIC BUILDINGS TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
2 Donations and legacies
| Unrestricted Restricted funds funds 2023 2023 £ £ Donations and subscriptions 5,361 - Gift aid - - Grants 19,606 101,090 24,967 101,090 |
Total Unrestricted Restricted funds funds 2023 2022 2022 £ £ £ 5,361 4,574 - - 251 - 120,696 39,743 94,901 126,057 44,568 94,901 |
Total 2022 £ 4,574 251 134,644 |
|---|---|---|
| 139,469 |
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EXETER HISTORIC BUILDINGS TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
3 Charitable activities
| Charitable | Charitable |
|
|---|---|---|
| Activities | Activities | |
| 2023 | 2022 | |
| £ | £ | |
| Rent receivable | 12,000 | 12,000 |
| Room hire / University hire | 4,618 | 3,460 |
| Property improvements recharged | 838 | 701 |
| Event and publications income | 16,733 | 7,981 |
| 34,189 | 24,142 | |
| Investments | ||
| Total | Unrestricted | |
| funds | ||
| 2023 | 2022 | |
| £ | £ | |
| Bank interest received | - | 47 |
4 Investments
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EXETER HISTORIC BUILDINGS TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
5 Charitable activities
| Charitable | Charitable | |
|---|---|---|
| Activities | Activities | |
| 2023 | 2022 | |
| £ | £ | |
| Staff costs | 15,365 | - |
| Cost of goods solds | 245 | 345 |
| Event costs | 8,618 | 2,400 |
| Insurance | 2,421 | 4,492 |
| Repairs and renewals | 13,425 | 13,419 |
| Garden maintenance | 1,612 | 1,806 |
| Heat and light | 16,078 | 5,418 |
| Water rates | 1,481 | 793 |
| Telephone and internet charges | 797 | 1,000 |
| Rates / Council tax | 660 | 390 |
| Travel | - | 61 |
| Professional fees | 67,002 | 58,205 |
| Publicity costs | 4,529 | 4,118 |
| Administrative costs | 2,680 | 3,513 |
| Printing and stationery | 179 | 177 |
| Subscriptions | 503 | 335 |
| Volunteers training | - | 60 |
| Website expenditure | 6,669 | 4,970 |
| Architects and surveyors fees | 1,500 | 2,880 |
| Independent examination | 2,340 | 1,868 |
| Bank charges | 14 | - |
| Depreciation charges | 39,098 | 41,248 |
| Amortisation charges | 1,944 | - |
| 195,368 | 147,498 | |
| 195,368 | 147,498 | |
| Analysis by fund | ||
| Unrestricted funds | 88,209 | 79,310 |
| Restricted funds | 107,159 | 68,188 |
| 195,368 | 147,498 |
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EXETER HISTORIC BUILDINGS TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023
6 Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
During the year, trustees made donations totalling £1,030 (2022: £nil) and were reimbursed expenses totalling £13,439 (2022: £nil).
One trustee, Mr D Radstone, is also chair of Devon & Exeter Medical Heritage Trust.
7 Employees
The average monthly number of employees during the year was:
| 2023 | 2022 | |
|---|---|---|
| Number | Number | |
| 2 | - | |
| Employment costs | 2023 | 2022 |
| £ | £ | |
| Wages and salaries | 14,840 | - |
| Other pension costs | 525 | - |
| 15,365 | - |
There were no employees whose annual remuneration was more than £60,000.
8 Legal Status of the Charity
The charity is a company limited by guarantee and has no share capital. The liability of each member in the event of winding up is limited to £5.
9 Taxation
The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxationof Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.
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EXETER HISTORIC BUILDINGS TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
| 10 Tangible fixed assets Cost At 1 April 2022 Additions At 31 March 2023 Depreciation and impairment At 1 April 2022 Depreciation charged in the year At 31 March 2023 Carrying amount At 31 March 2023 At 31 March 2022 |
Plant and equipment Fixtures and fittings £ £ 23,079 157,973 2,436 - 25,515 157,973 9,859 46,212 2,348 16,764 12,207 62,976 13,308 94,997 13,220 111,761 |
Computers £ 3,968 - 3,968 2,479 992 3,471 497 1,489 |
Total £ 185,020 2,436 |
|---|---|---|---|
| 187,456 | |||
| 58,550 20,104 |
|||
| 78,654 | |||
| 108,802 | |||
| 126,470 |
11 Heritage assets
| At 1 April 2022 Depreciation At 31 March 2023 |
£ 600,644 (18,201) |
|---|---|
| 582,443 |
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EXETER HISTORIC BUILDINGS TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
12 Fixed asset investments
| Fixed asset investments | |
|---|---|
| Other | |
| investments | |
| Cost or valuation | |
| At 1 April 2022 & 31 March 2023 | 1 |
The Trust has beneficial ownership of the ordinary share capital of EHBPT Enterprises Limited. This one ordinary share was purchased for £1.
| 13 Debtors Amounts falling due within one year: Trade debtors Amounts owed by subsidiary undertakings Other debtors Prepayments and accrued income |
2023 £ 264 1,000 15,789 4,120 21,173 |
2022 £ 770 1,000 31,893 3,360 |
|---|---|---|
| 37,023 |
14 Creditors: amounts falling due within one year
| 14 Creditors: amounts falling due within one year |
||
|---|---|---|
| Other taxation and social security Trade creditors Other creditors Accruals and deferred income 15 Creditors: amounts falling due after more than one year Other creditors |
2023 £ 128 4,304 16,601 12,700 33,733 2023 £ 514,639 |
2022 £ - 1,269 21,101 1,580 |
| 23,950 | ||
| 2022 £ 531,240 |
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EXETER HISTORIC BUILDINGS TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
16 Restricted funds
The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:
| Balance at 1 April 2021 £ Nicholas Priory 24,930 Psychic Garden 2,500 NHLF ERSX - NHLF - NHLF Exeter Partnership - Thriving Communities 4,750 32,180 |
Movement in funds Incoming resources Resources expended £ £ - (4,158) - (1,095) 55,358 (20,019) 37,483 (36,371) - - 2,060 (6,545) 94,901 (68,188) |
Transfers Balance at 1 April 2022 £ £ (13,530) 7,242 - 1,405 (27,563) 7,776 - 1,112 - - (265) - (41,358) 17,535 |
Movement in funds Incoming resources Resources expended £ £ - (3,515) - (667) - (7,800) 91,379 (95,177) 9,711 - - - 101,090 (107,159) |
Transfers Balance at 31 March 2023 £ £ - 3,727 - 738 24 - 2,686 - - 9,711 - - 2,710 14,176 |
Transfers Balance at 31 March 2023 £ £ - 3,727 - 738 24 - 2,686 - - 9,711 - - 2,710 14,176 |
|---|---|---|---|---|---|
| 14,176 |
A grant of £91,379 from the National Heritage Lottery Fund was received in the year relating to support to enable the Priory to reopen to the public. Monies were used to employ new staff, purchase a new fire alarm system and computer equipment.
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EXETER HISTORIC BUILDINGS TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
17 Analysis of net assets between funds
| Unrestricted | Restricted | Total Unrestricted | Total Unrestricted | Restricted | Total | |
|---|---|---|---|---|---|---|
| funds | funds | funds | funds | |||
| 2023 | 2023 | 2023 | 2022 | 2022 | 2022 | |
| £ | £ | £ | £ | £ | £ | |
| Fund balances at 31 | ||||||
| March 2023 are | ||||||
| represented by: | ||||||
| Tangible assets | 108,802 | - | 108,802 | 126,470 | - | 126,470 |
| Heritage assets | 582,443 | - | 582,443 | 600,644 | - | 600,644 |
| Investments | 1 | - | 1 | 1 | - | 1 |
| Current | ||||||
| assets/(liabilities) | 24,796 | 14,176 | 38,972 | 37,291 | 17,535 | 54,826 |
| Long term liabilities | (514,639) | - | (514,639) | (531,240) | - | (531,240) |
| 201,403 | 14,176 | 215,579 | 233,166 | 17,535 | 250,701 |
18 Legal Charge
There is a legal charge of £66,500 held by Architectural Heritage Fund on 21 The Mint.
19 Related Parties
EHBPT Enterprises Limited was created as a subsidiary company to take a long lease on the 2 dwellings created in 21 The Mint. This receives rent from a third party and it pays rent to the Trust. During the year, the Trust received rent of £12,000 from the subsidiary company.
Any profits retained by EHBPT Enterprises Limited are paid to the Trust. No profits were retained by EHBPT Enterprises Limited in the last financial year. £1,000 was owed by the company to the Trust at 31 March 2023.
Both Paul and Katherine Chant served as directors of EHBPT Enterprises Limited during the year.
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