REGISTERED CHARITY NUMBER: 1106120
Trustees' Report and
Unaudited Financial Statements for the Year Ended 30 June 2024
for
Islamic Human Rights Commission Trust
Preston Accountants Limited. Chartered Certified Accountants
1 Carlton Parade Preston Road Wembley Middlesex HA9 8NE
Islamic Human Rights Commission Trust
Contents of the Financial Statements for the Year Ended 30 June 2024
| Page | |||
|---|---|---|---|
| Trustees' Report | 1 | to | 4 |
| Independent Examiner's Report | 5 | ||
| Statement of Financial Activities | 6 | ||
| Statement of Financial Position | 7 | ||
| Statement of Cash Flows | 8 | ||
| Notes to the Statement of Cash Flows | 9 | ||
| Notes to the Financial Statements | 10 | to | 16 |
| Detailed Statement of Financial Activities | 17 |
for the Year Ended 30 June 2024
Islamic Human Rights Commission Trust
Trustees' Report
The trustees present their report with the financial statements of the charity for the year ended 30 June 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).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The Charity's objectives is to promote human rights and equality and diversity (in particular good race relations) throughout the world for the benefit of the public by:-
Securing the enforcement of human rights law and practice and promoting the sound administration of human rights law by monitoring and reporting breaches of human rights legislation and funding legal advice and representation for the victims of human rights abuses in seeking redress provided that this is limited to cases where such rights are the rights of the abolition of torture, slavery and forced labour and extra-judicial killing (such as genocide) or are otherwise rights which are enshrined in or incorporated into the domestic law of the country in which those rights are being promoted;
Relieving the needs of victims of human rights abuses and of domestic violence and their families who are in financial need or suffering physical or psychological distress;
Raising awareness of human rights and good race relations and cultivating a sentiment in favour of human rights and good race relations;
Advancing education of the public about the maintenance and observance of human rights and of human rights abuses and to promote and carry out such research for the benefit of the public into that subject and disseminate the useful results of that research; and
Advancing education of the public about equality of opportunity and good race relations between persons of different racial groups and to promote and carry out such research for the benefit of the public into that subject and disseminate the useful results of that research provided that this work does not extend to promoting a political purpose (including a change in the law or government policy or the administrative decisions of government authorities). For the purposes of this object, "human rights" means the universal declaration of human rights, adopted as resolution 217 a (iii) by the United Nations assembly on 10 December 1948 and the International
Covenant on Civil and Political Rights. Through the provision of grants to organisations established for, or carrying out, any or all of the objects listed above.
Public benefit
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake to meet public benefit. The board has considered the criteria laid down within the guidance and believe that in all respects the charity fulfills those criteria in its day-to-day operations.
Page 1
Islamic Human Rights Commission Trust
Trustees' Report
for the Year Ended 30 June 2024
OBJECTIVES AND ACTIVITIES
Grantmaking
IHRC Trust made the following grants in line with its objectives:
To IHRC Ltd for Legal - immigration and employment discrimination advice and support IHRC Trust funded the project to provide subsided and pro-bono support to destitute individuals who were not eligible for legal aid and who could not afford the necessary legal fees
To IHRC Ltd for Genocide Memorial Day - educating people about the causes of genocide and how to stop them, as well as remembering the victims. This is done via conferences and creating educational material
To IHRC Ltd for Hate crimes research - research on understanding trends in Islamaphobia and racism in different parts of the world, causes and solutions
To IHRC Ltd for Advocacy - supporting individuals who have been discriminated against based on their race or religion. The advocacy team has supported numerous individuals in the UK fight for their rights
To IHRC Ltd for Prison packs - educational material to Muslim prisoners in the UK
To IHRC Ltd for Humanitarian support for people in Nigeria, Yemen, Gaza, and Bangladesh as well as support for Rohingya refugees. This has included food and medical assistance as well as the distribution of sacrificial animals during Eid-ul-Adha.
To IHRC Ltd for Convivencia Project - to promote human rights, equality and diversity through interfaith collaboration.
To IHRC Ltd for UJN Project - bringing together organisations from different countries to promote human rights, equality and diversity through international projects.
In the setting of the Trust's objectives and planning its activities, the Trustees have sought to uphold the Charity Commission's guidance on public benefit.
The Trustees are satisfied that the Trust meets the public benefit requirement by the support of a wide range of charitable activities that are aligned with the objectives.
Page 2
Islamic Human Rights Commission Trust
Trustees' Report
for the Year Ended 30 June 2024
ACHIEVEMENT AND PERFORMANCE
Charitable activities
IHRC Trust funded the following projects in line with its objectives:
IHRC Legal - immigration and employment discrimination advice and support (delivered via IHRC Ltd). IHRC Trust funded the project to provide subsidised and pro bono support to destitute individuals who are not eligible for legal aid and who could not afford the necessary legal fees (delivered via IHRC ltd)
Genocide Memorial Day - educating people about the causes of genocide and how to stop them, as well as remembering the victims (delivered via IHRC Ltd)
Hate crimes research - research on understanding trends in Islamophobia and racism in different parts of the world, causes and solutions (delivered via IHRC Ltd)
IHRC Advocacy - supporting individuals who have been discriminated against based on their race or religion (delivered via IHRC Ltd)
Prison packs - educational material to Muslim prisoners in the UK (delivered via IHRC Ltd)
Humanitarian support - for people in Nigeria , Yemen, Gaza as well as support for Rohingya refugees.
Convivencia Project- to promote human rights, equality and diversity.
UJN Project - to promote human rights, equality and diversity through international projects.
In the setting of the Trust's objectives and planning its activities, the Trustees have sought to uphold the Charity Commission's guidance on public benefit.
The Trustees are satisfied that the Trust meets the public benefit requirement by the support of a wide range of charitable activities that are aligned with the objectives.
Reserve Policy
FINANCIAL REVIEW
Principal funding sources
The main sources of income during the year were from private donations. A small level of income is also derived from sale of goods. The income generated allows the aims and objectives of the Trust to be met.
Reserves policy
IHRC Trust expends all money received in the year it is received. IHRC Trust does not keep any reserves as our purpose is to support the projects our donors contribute to. Any excess funds are earmarked for a project (at the point of donation, by donor choosing to contribute towards a specific project). Delay in disbursement is due to administrative reasons, hence why it appears as a surplus.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
Recruitment and appointment of new trustees
The management of the Charity is the responsibility of the Trustees, who are elected under the terms of the Trust Deed.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number
1106120
Page 3
Islamic Human Rights Commission Trust
Trustees' Report for the Year Ended 30 June 2024
Principal address
202 Preston Road Wembley Middlesex HA9 8PA
Trustees
S S Rizvi Mrs J Hlaiyil R Kazim Z A Zahid Ali Jaffri
Independent Examiner
Murtaza Visram FCCA Preston Accountants Limited. Chartered Certified Accountants 1 Carlton Parade Preston Road Wembley Middlesex HA9 8NE
Approved by order of the board of trustees on 10 February 2025 and signed on its behalf by:
R Kazim - Trustee
Page 4
Independent Examiner's Report to the Trustees of Islamic Human Rights Commission Trust
Independent examiner's report to the trustees of Islamic Human Rights Commission Trust
I report to the charity trustees on my examination of the accounts of Islamic Human Rights Commission Trust (the Trust) for the year ended 30 June 2024.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.
Independent examiner's statement
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
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.
Murtaza Visram FCCA
The Association of Chartered Certified Accountants
Preston Accountants Limited. Chartered Certified Accountants 1 Carlton Parade Preston Road Wembley Middlesex HA9 8NE
Date: .............................................
Page 5
Islamic Human Rights Commission Trust
Statement of Financial Activities for the Year Ended 30 June 2024
| 30.6.24 | 30.6.23 | ||
|---|---|---|---|
| Unrestricted | Total | ||
| fund | funds | ||
| Notes | £ | £ | |
| INCOME AND ENDOWMENTS FROM | |||
| Donations and legacies | 2 | 505,945 | 420,504 |
| Other trading activities | 3 | 55,306 | 39,516 |
| Total | 561,251 | 460,020 | |
| EXPENDITURE ON | |||
| Raising funds | |||
| Other trading activities | 4 | 35,435 | 39,807 |
| 35,435 | 39,807 | ||
| Charitable activities | 5 | ||
| Cost of charitable activities | 526,968 | 451,970 | |
| Other | - | 15 | |
| Total | 562,403 | 491,792 | |
| NET INCOME/(EXPENDITURE) | (1,152) | (31,772) | |
| RECONCILIATION OF FUNDS | |||
| Total funds brought forward | 235,313 | 267,085 | |
| TOTAL FUNDS CARRIED FORWARD | 234,161 | 235,313 |
The notes form part of these financial statements
Page 6
Islamic Human Rights Commission Trust
Statement of Financial Position 30 June 2024
| 30.6.24 Unrestricted fund Notes £ FIXED ASSETS Tangible assets 11 118,299 CURRENT ASSETS Stocks 12 46,177 Prepayments and accrued income 22,824 Cash at bank 100,145 169,146 CREDITORS Amounts falling due within one year 13 (14,096) NET CURRENT ASSETS 155,050 TOTAL ASSETS LESS CURRENT LIABILITIES 273,349 CREDITORS Amounts falling due after more than one year 14 (39,188) NET ASSETS 234,161 FUNDS 16 Unrestricted funds 234,161 TOTAL FUNDS 234,161 |
30.6.23 Total funds £ 118,299 26,970 24 146,942 173,936 (12,176) 161,760 280,059 (44,746) 235,313 235,313 235,313 |
|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 10 February 2025 and were signed on its behalf by:
R Kazim - Trustee
The notes form part of these financial statements
Page 7
Islamic Human Rights Commission Trust
Statement of Cash Flows for the Year Ended 30 June 2024
| Notes Cash flows from operating activities Cash generated from operations 1 Interest paid Net cash (used in)/provided by operating activities Cash flows from financing activities Loan repayments in year Loan interest Net cash used in financing activities Change in cash and cash equivalents in the reporting period Cash and cash equivalents at the beginning of the reporting period Cash and cash equivalents at the end of the reporting period |
30.6.24 £ (40,179) (1,061) (41,240) (6,618) 1,061 (5,557) (46,797) 146,942 100,145 |
30.6.23 £ 45,728 (1,209) 44,519 (6,642) 1,209 (5,433) 39,086 107,856 146,942 |
|---|---|---|
The notes form part of these financial statements
Page 8
Islamic Human Rights Commission Trust
Notes to the Statement of Cash Flows
for the Year Ended 30 June 2024
| 1. | RECONCILIATION OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING ACTIVITIES | RECONCILIATION OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING ACTIVITIES | RECONCILIATION OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING ACTIVITIES | RECONCILIATION OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING ACTIVITIES | RECONCILIATION OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING ACTIVITIES |
|---|---|---|---|---|---|
| 30.6.24 | 30.6.23 | ||||
| £ | £ | ||||
| Net expenditure for the reporting period (as per the Statement of Financial | |||||
| Activities) | (1,152) | (31,772) | |||
| Adjustments for: | |||||
| Interest paid | 1,061 | 1,209 | |||
| Other Item | (1) | - | |||
| Increase in stocks | (19,207) | (9,570) | |||
| (Increase)/decrease in debtors | (22,800) | 73,685 | |||
| Increase in creditors | 1,920 | 12,176 | |||
| Net cash (used in)/provided by operations | (40,179) | 45,728 | |||
| 2. | ANALYSIS OF CHANGES IN NET FUNDS | ||||
| At 1.7.23 | Cash flow | At 30.6.24 | |||
| £ | £ | £ | |||
| Net cash | |||||
| Cash at bank | 146,942 | (46,797) | 100,145 | ||
| 146,942 | (46,797) | 100,145 | |||
| Debt | |||||
| Debts falling due after 1 year | (44,746) | 5,558 | (39,188) | ||
| (44,746) | 5,558 | (39,188) | |||
| Total | 102,196 | (41,239) | 60,957 |
The notes form part of these financial statements
Page 9
Islamic Human Rights Commission Trust
for the Year Ended 30 June 2024
Notes to the Financial Statements
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, 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 Charities Act 2011. 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.
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 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.
continued...
Page 10
Islamic Human Rights Commission Trust
Notes to the Financial Statements - continued for the Year Ended 30 June 2024
2. DONATIONS AND LEGACIES
| Donations HMRC Gift Aid (Refund) 3. OTHER TRADING ACTIVITIES Shop income 4. OTHER TRADING ACTIVITIES Opening stock Purchases Closing stock 5. CHARITABLE ACTIVITIES COSTS Cost of charitable activities 6. GRANTS PAYABLE Cost of charitable activities |
Grant funding of activities (see note 6) £ 474,321 |
30.6.24 £ 413,362 92,583 505,945 30.6.24 £ 55,306 30.6.24 £ 26,970 54,642 (46,177) 35,435 Support costs (see note 7) £ 52,647 30.6.24 £ 474,321 |
30.6.23 £ 345,687 74,817 420,504 30.6.23 £ 39,516 30.6.23 £ 17,400 49,377 (26,970) 39,807 Totals £ 526,968 30.6.23 £ 416,246 |
|---|---|---|---|
During the year ended 30th June 2024 IHRC (Charity) made monetary grants totalling £4,55,821 (£416,646 June 2023) to IHRC Ltd for various charitable projects undertaken on behalf of the Charity.
| Analysis of Grants | Grants to IHRC Ltd |
|---|---|
| Yemen Appeal | £8,734 |
| Gaza Appeal | £70,000 |
| Nigeria Appeal | £55,899 |
| Miscellaneous | £21,600 |
| Qurbani Appeal | £19,588 |
| Hate Crime Project | £70,000 |
| Convivencia Project | £40,000 |
| Prisoner Packs | £15,000 |
| Casework Projects | £70,000 |
| UJN Project | £40,000 |
continued...
Page 11
Islamic Human Rights Commission Trust
Notes to the Financial Statements - continued
for the Year Ended 30 June 2024
6. GRANTS PAYABLE - continued
| Genocide Memorial Day | £45,000 |
|---|---|
| Rohingya Appeal | £5,000 |
| Pro Bono | £13,500 |
| Total | £455,826 |
Notes to Accounts
Grants to Yemen and Gaza include the following activities: Provide food baskets and clean water provide medical supplies Financial support to the poor, aged and the needy provide iftar and hot meals during the holy month of Ramadhan Help with medical and educational centres
7. SUPPORT COSTS
| SUPPORT COSTS | ||||
|---|---|---|---|---|
| Governance | ||||
| Management | Finance | costs | Totals | |
| £ | £ | £ | £ | |
| Cost of charitable activities | 46,861 | 3,866 | 1,920 | 52,647 |
8. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 30 June 2024 nor for the year ended 30 June 2023.
Trustees' expenses
There were no trustees' expenses paid for the year ended 30 June 2024 nor for the year ended 30 June 2023.
9. �STAFF COSTS
The average number of employees during the year was nil (2023 - Nil).
10. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted | |
|---|---|
| fund | |
| £ | |
| INCOME AND ENDOWMENTS FROM | |
| Donations and legacies | 420,504 |
| Other trading activities | 39,516 |
| Total | 460,020 |
| EXPENDITURE ON | |
| Raising funds | |
| Other trading activities | 39,807 |
| 39,807 |
continued...
Page 12
Islamic Human Rights Commission Trust
Notes to the Financial Statements - continued for the Year Ended 30 June 2024
10. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
| Unrestricted | |||
|---|---|---|---|
| fund | |||
| £ | |||
| Charitable activities | |||
| Cost of charitable activities | 451,970 | ||
| Other | 15 | ||
| Total | 491,792 | ||
| NET INCOME/(EXPENDITURE) | (31,772) | ||
| RECONCILIATION OF FUNDS | |||
| Total funds brought forward | 267,085 | ||
| TOTAL FUNDS CARRIED FORWARD | 235,313 | ||
| 11. | TANGIBLE FIXED ASSETS | ||
| Freehold | |||
| property | |||
| £ | |||
| COST | |||
| At 1 July 2023 and 30 June 2024 | 118,299 | ||
| NET BOOK VALUE | |||
| At 30 June 2024 | 118,299 | ||
| At 30 June 2023 | 118,299 | ||
| 12. | STOCKS | ||
| 30.6.24 | 30.6.23 | ||
| £ | £ | ||
| Finished goods | 46,177 | 26,970 |
continued...
Page 13
| Islamic Human Rights Commission Trust Notes to the Financial Statements-continued for the Year Ended 30 June 2024 13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Other creditors 14. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR Bank loans (see note 15) 15. LOANS An analysis of the maturity of loans is given below: Amounts falling due between two and five years: Bank loans - 2-5 years 16. MOVEMENT IN FUNDS At 1.7.23 £ Unrestricted funds General fund 235,313 TOTAL FUNDS 235,313 Net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 561,251 TOTAL FUNDS 561,251 |
30.6.24 30.6.23 £ £ 14,096 12,176 30.6.24 30.6.23 £ £ 39,188 44,746 30.6.24 30.6.23 £ £ 39,188 44,746 Net movement At in funds 30.6.24 £ £ (1,152) 234,161 (1,152) 234,161 Resources Movement expended in funds £ £ (562,403) (1,152) (562,403) (1,152) |
|---|---|
continued...
Page 14
Islamic Human Rights Commission Trust
Notes to the Financial Statements - continued
for the Year Ended 30 June 2024
16. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
| At 1.7.22 £ Unrestricted funds General fund 267,085 TOTAL FUNDS 267,085 Comparative net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 460,020 TOTAL FUNDS 460,020 A current year 12 months and prior year 12 months combined position is as follows: At 1.7.22 £ Unrestricted funds General fund 267,085 TOTAL FUNDS 267,085 |
Net movement At in funds 30.6.23 £ £ (31,772) 235,313 (31,772) 235,313 Resources Movement expended in funds £ £ (491,792) (31,772) (491,792) (31,772) Net movement At in funds 30.6.24 £ £ (32,924) 234,161 (32,924) 234,161 |
|---|---|
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 1,021,271 | (1,054,195 ) | (32,924) |
| TOTAL FUNDS | 1,021,271 | (1,054,195 ) | (32,924) |
Page 15
continued...
Islamic Human Rights Commission Trust
Notes to the Financial Statements - continued
for the Year Ended 30 June 2024
17. RELATED PARTY DISCLOSURES
The company made specific grants for charitable projects amounting to £452,721 and also made payment of £21,600 for running the bookshop.
In addition, the companies accountancy fees was paid by Ltd. The balance of £14,096 is disclosed in this financial statements.
Page 16
Islamic Human Rights Commission Trust
Detailed Statement of Financial Activities for the Year Ended 30 June 2024
| Detailed Statement of Financial Activities for the Year Ended 30 June 2024 |
||
|---|---|---|
| 30.6.24 | 30.6.23 | |
| £ | £ | |
| INCOME AND ENDOWMENTS | ||
| Donations and legacies | ||
| Donations | 413,362 | 345,687 |
| HMRC Gift Aid (Refund) | 92,583 | 74,817 |
| 505,945 | 420,504 | |
| Other trading activities | ||
| Shop income | 55,306 | 39,516 |
| Total incoming resources | 561,251 | 460,020 |
| EXPENDITURE | ||
| Other trading activities | ||
| Opening stock | 26,970 | 17,400 |
| Purchases | 54,642 | 49,377 |
| Closing stock | (46,177) | (26,970) |
| 35,435 | 39,807 | |
| Charitable activities | ||
| Grants to IHRC Ltd | 474,321 | 416,246 |
| Support costs | ||
| Management | ||
| Light and heat | 10,495 | 6,327 |
| Rent and rates | 36,366 | 24,632 |
| 46,861 | 30,959 | |
| Finance | ||
| Sundries | - | 15 |
| Bank charges | 2,805 | 1,600 |
| Interest payable | 1,061 | 1,209 |
| 3,866 | 2,824 | |
| Governance costs | ||
| Accountancy | 1,680 | 1,680 |
| Book keeping fees | 240 | 276 |
| 1,920 | 1,956 | |
| Total resources expended | 562,403 | 491,792 |
| Net expenditure | (1,152) | (31,772) |
This page does not form part of the statutory financial statements
Page 17