**REGISTERED COMPANY NUMBER: 03828538 (England and Wales) REGISTERED CHARITY NUMBER: 1079952**
## **REPORT OF THE TRUSTEES AND**
**UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022**
## **FOR**
## **ASSOCIATION FOR REACHING & INSTRUCTING CHILDREN IN AFRICA**
Galloways Accounting Atlas Chambers 33 West Street Brighton East Sussex BN1 2RE
**ASSOCIATION FOR REACHING & INSTRUCTING CHILDREN IN AFRICA**
## **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022**
|||**Page**||
|---|---|---|---|
|**Report of the Trustees**|1|to|3|
|**Independent Examiner's Report**||4||
|**Statement of Financial Activities**||5||
|**Balance Sheet**||6||
|**Notes to the Financial Statements**|7|to|12|
|**Detailed Statement of Financial Activities**||13||
## **ASSOCIATION FOR REACHING & INSTRUCTING CHILDREN IN AFRICA**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2022**
The Trustees present their Annual Report for the year ending 31st August 2022 under the Charities Act 2011, together with the Accounts for the year, and confirm that the latter comply with the requirements of the Act and SORP 'Accounting and Reporting By Charities' (FRS102)
The Financial Statement has been prepared in accordance with the accounting policies set out in the notes to the accounts and comply with the Charities' governing document, The Charities Act 2011 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 published on 16th July 2014 (as amended by Update Bulletin 1 published on 2nd February 2016)
## **OBJECTIVES AND ACTIVITIES**
In setting our objectives and providing services our trustees have given careful consideration to the Charity Commission's guidance on public benefit. Our objectives are:
- to advance the Christian religion amongst children in Africa;
- to advance the education of such children; and
- to relieve such children and the wider community who are in conditions of need, hardship, distress or illness.
## **ACHIEVEMENT AND PERFORMANCE**
## **Review of Activities**
The objectives of the charity have been achieved by Donations and the sponsorship of children in Uganda. Some of the good work done by the charity is made public on the charities website which can be found at www.africawithlove.co.uk
During the year the charitiy's objectives were met with the majority of funds going to Uganda for the betterment of the schools and children. Barnsley home was further extended and now has children staying in the new extension. The dinning room and kitchen are now completed. New staff housing has been built on the land.
## **FINANCIAL REVIEW**
## **Reserves Policy**
The trustees will endeavour to maintain sufficient general funds to cover the day to day management costs, whilst releasing the maximum possible sums to fund the sponsored children and projects, as and when required from the general funds available. At the year end, the charity held reserves of £129,147 (2020: £126,641).
The charity had incoming resources of £86,241 (2021: £85,492). During the year, £83,735 (2021: £88,358) was spent aiding children in Africa, helping to achieve the objectives of the charity with the majority of funds going to the betterment of the schools and children.
## **FUTURE DEVELOPMENTS**
The Trustees will continue to visit Uganda to oversee further projects undertaken and the completion of Barnsley home and further work on the new Jajja George Health Centre and Boys home extension. The charity will continue to collect clothes, shoes, school uniforms and educational materials to take and ship to Uganda.
Page 1
## **ASSOCIATION FOR REACHING & INSTRUCTING CHILDREN IN AFRICA**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2022**
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
The charity must have a board of Trustees of between 3 and 11 Trustees. we currently have 7 Trustees on the board. The current board meet regularly to administer the charity. Elizabeth Lansdowne has now been appointed as full time administrator and runs the day to day running of the office with the guidance and input of all Trustees.
The organisation is a charitable company limited by guarantee, incorporated on 19th August 1999 no. 03828538 and registered as a charity no. 1079952.
The administration of the charity is undertaken exclusively by Elizabeth Lansdowne.
Expenses for travel to Africa by Trustees, also including Elizabeth Lansdowne who has taken on further roles due to the health of George Willard and the result of Rosemary Willard now being a full time carer for George, such as any hotel accommodation or other travelling expenses in the UK on behalf of the charity is agreed by all Trustees.
## **TRUSTEES RESPONSIBILITIES**
The Trustees (who are also the Directors for the purposes of company law) are responsible for preparing the Trustees Annual Report and the Financial Statement 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 gives 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 the year.
In preparing these financial statements, the Trustees are required to;
- Select suitable accounting policies and apply them consistently
- Observe the methods and principles in the Charities SORP FRS102
- Make judgement and estimates that are reasonable and prudent
- State whether applicable UK Accounting Standards have been followed, subject to any material departures
- disclosed and explained in the financial statements.
- Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable
- company will continue in operation.
The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and 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.
## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number**
03828538 (England and Wales)
## **Registered Charity number**
1079952
## **Registered office**
2 Drury Close Bowthorpe Norwich NR5 9DD
## **Trustees**
A M Goldsmith D G Goldsmith K A Lansdowne G Willard R H Willard H C Wilson R H Wilson
## **Company Secretaries**
R H Willard E H Lansdowne
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## **ASSOCIATION FOR REACHING & INSTRUCTING CHILDREN IN AFRICA**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2022**
## **REFERENCE AND ADMINISTRATIVE DETAILS**
## **Independent Examiner**
Galloways Accounting Atlas Chambers 33 West Street Brighton East Sussex BN1 2RE
## **Bankers**
Barclays Bank Plc The Old Bank, High Street Lewes East Sussex BN7 2JP
This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.
Approved by order of the board of trustees on ............................................. and signed on its behalf by:
........................................................................ R H Willard - Trustee
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## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ASSOCIATION FOR REACHING & INSTRUCTING CHILDREN IN AFRICA**
## **Independent examiner's report to the trustees of Association for Reaching & Instructing Children in Africa ('the Company')**
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 August 2022.
## **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.
Colin Young BA FCA
Galloways Accounting Atlas Chambers 33 West Street Brighton East Sussex BN1 2RE
Date: .............................................
Page 4
## **ASSOCIATION FOR REACHING & INSTRUCTING CHILDREN IN AFRICA**
## **STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 AUGUST 2022**
**----- Start of picture text -----**
2022 2021
Unrestricted Restricted Total Total
fund funds funds funds
Notes £ £ £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies 25,412 60,829 86,241 85,492
EXPENDITURE ON
Charitable activities
Sponsorship 16,175 67,560 83,735 88,358
NET INCOME/(EXPENDITURE) 9,237 (6,731) 2,506 (2,866)
Transfers between funds 12 (4,822) 4,822 - -
Net movement in funds 4,415 (1,909) 2,506 (2,866)
RECONCILIATION OF FUNDS
Total funds brought forward 124,242 2,399 126,641 129,507
TOTAL FUNDS CARRIED FORWARD 128,657 490 129,147 126,641
**----- End of picture text -----**
The notes form part of these financial statements
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## **ASSOCIATION FOR REACHING & INSTRUCTING CHILDREN IN AFRICA**
## **BALANCE SHEET 31 AUGUST 2022**
**----- Start of picture text -----**
2022 2021
Unrestricted Restricted Total Total
fund funds funds funds
Notes £ £ £ £
FIXED ASSETS
Tangible assets 9 135,893 - 135,893 142,371
CURRENT ASSETS
Cash at bank 144 490 634 782
CREDITORS
Amounts falling due within one year 10 (7,380) - (7,380) (16,512)
NET CURRENT ASSETS (7,236) 490 (6,746) (15,730)
TOTAL ASSETS LESS CURRENT LIABILITIES 128,657 490 129,147 126,641
NET ASSETS 128,657 490 129,147 126,641
FUNDS 12
Unrestricted funds 128,657 124,242
Restricted funds 490 2,399
TOTAL FUNDS 129,147 126,641
**----- End of picture text -----**
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2022.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2022 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 ............................................. and were signed on its behalf by:
.............................................
R H Willard - Trustee
The notes form part of these financial statements
Page 6
**ASSOCIATION FOR REACHING & INSTRUCTING CHILDREN IN AFRICA**
**NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022**
## **1. STATUTORY INFORMATION**
Association for Reaching & Instructing Children in Africa is a charitable company, limited by guarantee, registered in England and Wales. The address of the registered office is given in the charity information on page 2 of these financial statements. The nature of the charity's operations and principal activities are the advancement of the Christian religion and education of children in Kyjubira, Uganda, and to relieve such children from hardship, distress and illness.
## **2. 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.
## **Support costs**
Support costs are those that assist the work of the charity but do not directly represent charitable activities and include office costs, governance costs, administrative payroll costs. They are incurred directly in support of expenditure on the objects of the charity. Where support costs cannot be directly attributed to particular headings they have been allocated to expenditure on charitable activities on a basis consistent with use of the 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.
Freehold property - 5% on cost Fixtures and fittings - 33% on cost, 20% on cost and 15% on reducing balance
Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.
## **Taxation**
The charity is exempt from corporation tax on its charitable activities.
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
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continued...
**ASSOCIATION FOR REACHING & INSTRUCTING CHILDREN IN AFRICA**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2022**
## **2. ACCOUNTING POLICIES - continued**
## **Donated services**
The contribution of unpaid volunteers cannot be measured reliably. Therefore, the contribution is not included in the financial statements.
## **3. GRANTS PAYABLE**
|**GRANTS PAYABLE**||||
|---|---|---|---|
|Sponsorship||**2022**
**£**
**49,776**|2021
£
57,412|
|The total grants paid to individuals during the year was as follows:
Sponsorship and Donations||**2022**
**£**
**49,776**|2021
£
57,412|
|**SUPPORT COSTS**
Sponsorship|Management
£
**30,179**|Governance
costs
£
**3,780**|Totals
£
**33,959**|
|Support costs, included in the above, are as follows:
Wages
Insurance
Light and heat
Telephone
Postage and stationery
Sundries
Computer expenses
Travelling expenses
Bank charges
Subscriptions
Depreciation of tangible and heritage assets
Interest payable and similar charges
Independent examiner remuneration||**2022**
Sponsorship
**£**
**10,800**
**42**
**220**
**554**
**3,626**
**4,924**
**-**
**2,013**
**-**
**279**
**7,478**
**243**
**3,780**|2021
Total
activities
£
**10,000**
**102**
**180**
**471**
**5,951**
**1,288**
**85**
**-**
**16**
**259**
**7,615**
**995**
**3,984**|
|||**33,959**|**30,946**|
## **4. SUPPORT COSTS**
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continued...
**ASSOCIATION FOR REACHING & INSTRUCTING CHILDREN IN AFRICA**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2022**
## **5. NET INCOME/(EXPENDITURE)**
Net income/(expenditure) is stated after charging/(crediting):
**----- Start of picture text -----**
||||
|---|---|---|
|2022|2021|
|£|£|
|Independent examiner fee|3,780|3,984|
|Depreciation - owned assets|7,478|7,616|
**----- End of picture text -----**
## **6. TRUSTEES' REMUNERATION AND BENEFITS**
## **Trustees' expenses**
In the year ended 31 August 2022 there were expenses paid by the company secretary totalling £78 (2021: £nil).
## **7. STAFF COSTS**
## **8.**
**----- Start of picture text -----**
|||||
|---|---|---|---|
|2022|2021|
|£|£|
|Wages and salaries|10,800|10,000|
|10,800|10,000|
|The average monthly number of employees during the year was as follows:|
|2022|2021|
|Administration|1|1|
|No employees received emoluments in excess of £60,000.|
|COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES|
|Unrestricted|Restricted|Total|
|fund|funds|funds|
|£|£|£|
|INCOME AND ENDOWMENTS FROM|
|Donations and legacies|24,134|61,358|85,492|
|EXPENDITURE ON|
|Charitable activities|
|Sponsorship|18,802|69,556|88,358|
|NET INCOME/(EXPENDITURE)|5,332|(8,198)|(2,866)|
|Transfers between funds|(1,447)|1,447|-|
|Net movement in funds|3,885|(6,751)|(2,866)|
|RECONCILIATION OF FUNDS|
|Total funds brought forward|120,357|9,150|129,507|
|TOTAL FUNDS CARRIED FORWARD|124,242|2,399|126,641|
**----- End of picture text -----**
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continued...
## **ASSOCIATION FOR REACHING & INSTRUCTING CHILDREN IN AFRICA**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2022**
## **9. TANGIBLE FIXED ASSETS**
|**COST**
At 1 September 2021
Additions
At 31 August 2022
**DEPRECIATION**
At 1 September 2021
Charge for year
At 31 August 2022
**NET BOOK VALUE**
At 31 August 2022
At 31 August 2021
**10.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN**
Other loans (see note 11)
Accruals and deferred income
**11.**
**LOANS**
An analysis of the maturity of loans is given below:
Amounts falling due within one year on demand:
Other loans
**12.**
**MOVEMENT IN FUNDS**
**Unrestricted funds**
General fund
**Restricted funds**
Restricted fund projects
Restricted fund sponsorship
**TOTAL FUNDS**|**ONE YEAR**
At 1.9.21
£
**124,242**
**2,399**
**-**
**2,399**
**126,641**|Freehold
property
£
**155,330**
**1,000**
**156,330**
**13,727**
**7,221**
**20,948**
**135,382**
141,603
Net
movement
in funds
£
**9,237**
**(7,221)**
**490**
**(6,731)**
**2,506**|Fixtures
and
fittings
£
**28,851**
**-**
**28,851**
**28,083**
**257**
**28,340**
**511**
768
**2022**
**£**
**-**
**7,380**
**7,380**
**2022**
**£**
**-**
Transfers
between
funds
£
**(4,822)**
**4,822**
**-**
**4,822**
**-**|Totals
£
**184,181**
**1,000**
**185,181**
**41,810**
**7,478**
**49,288**
**135,893**
142,371
2021
£
10,752
5,760
16,512
2021
£
10,752
At
31.8.22
£
**128,657**
**-**
**490**
**490**
**129,147**|
|---|---|---|---|---|
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continued...
## **ASSOCIATION FOR REACHING & INSTRUCTING CHILDREN IN AFRICA**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2022**
## **12. MOVEMENT IN FUNDS - continued**
Net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**Restricted funds**
Restricted fund projects
Restricted fund sponsorship
**TOTAL FUNDS**
**Comparatives for movement in funds**
**Unrestricted funds**
General fund
**Restricted funds**
Restricted fund projects
Restricted fund sponsorship
**TOTAL FUNDS**|At 1.9.20
£
120,357
9,150
-
9,150
129,507|Incoming
resources
£
**25,412**
**-**
**60,829**
**60,829**
**86,241**
Net
movement
in funds
£
5,332
(6,751)
(1,447)
(8,198)
(2,866)|Resources
Movement
expended
in funds
£
£
**(16,175)**
**9,237**
**(7,221)**
**(7,221)**
**(60,339)**
**490**
**(67,560)**
**(6,731)**
**(83,735)**
**2,506**
Transfers
between
At
funds
31.8.21
£
£
(1,447)
124,242
-
2,399
1,447
-
1,447
2,399
-
126,641|
|---|---|---|---|
Comparative net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**Restricted funds**
Restricted fund projects
Restricted fund sponsorship|Incoming
Resources
resources
expended
£
£
24,134
(18,802)
420
(7,171)
60,938
(62,385)|Movement
in funds
£
5,332
(6,751)
(1,447)|
|---|---|---|
||61,358
(69,556)|(8,198)|
|**TOTAL FUNDS**|85,492
(88,358)|(2,866)|
The sponsorship fund represents monies given specifically to sponsor a student and the expenses associated with this.
The projects fund represents funds for building works.
The unrestricted fund is available for future use at the discretion of the trustees.
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**ASSOCIATION FOR REACHING & INSTRUCTING CHILDREN IN AFRICA**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2022**
## **12. MOVEMENT IN FUNDS - continued**
## **Transfers between funds**
During the year, funds were transferred from the unrestricted reserves to make up the deficit on the restricted sponsorship reserve.
## **13. RELATED PARTY DISCLOSURES**
During the year, the charity received unconditional donations from trustees amounting to £12,508 (2021: £1,540).
During the year, the charity paid a salary to E H Lansdowne, a close family member of three of the trustees, of £10,800 (2021: £10,000)
At the year end, the charity owed the trustee, R H Willard, an amount of £nil (2021: £6,071). The loan was unsecured and repayable on demand. During the year, interest payable on the loan was £125 (2021: £489).
At the year end, the charity owed the trustee, G Willard, an amount of £nil (2021: £4,214). The loan was unsecured and repayable on demand. During the year, interest payable on the loan was £117 (2021: £506).
Page 12
## **ASSOCIATION FOR REACHING & INSTRUCTING CHILDREN IN AFRICA**
## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2022**
**----- Start of picture text -----**
2022 2021
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Donations 37,295 38,077
Sponsorship 48,946 47,415
86,241 85,492
Total incoming resources 86,241 85,492
EXPENDITURE
Charitable activities
Grants to individuals 49,776 57,412
Support costs
Management
Wages 10,800 10,000
Insurance 42 102
Light and heat 220 180
Telephone 554 471
Postage and stationery 3,626 5,951
Sundries 4,924 1,288
Computer expenses - 85
-
Travelling expenses 2,013
Bank charges - 16
Subscriptions 279 259
Depreciation of tangible and heritage assets 7,478 7,615
Loan 243 995
30,179 26,962
Governance costs
Independent examiner remuneration 3,780 3,984
Total resources expended 83,735 88,358
Net income/(expenditure) 2,506 (2,866)
**----- End of picture text -----**
This page does not form part of the statutory financial statements
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