Charlty rnglstratlon numb•r 1107682 (England and Wales) Company reglstratlon number 06260864 FRONT LINE EMERGENCY EQUIPMENT TRUST LIMITED ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
FRONT LINE EMERGENCY EQUIPMENT TRUST LIMITED LEGAL AND ADMINISTRATIVE INFORMATION Trustees Mr CA Martin MsHAPitts Mr D A Peth'grew Dr M S Stead Dr R G Taylor DrA MacDonald . MrAG Brown Secretsry Mr CA Martin Charlty number (England and Wales) 1107582 Company number 05260884 Reglstered offlce Alexander & Co Schooners Business Park Bess Park Road Wadebridge Comwall United Kingdom PL27 6HB Independent examlner Alexander & Co Accountsnts Unit 11 Sch¢x)ners Business Park Bess Pafk Road Wadebridge Comwall Unrted Kingdom PL27 6HB
FRONT LINE EMERGENCY EQUIPMENT TRUST LIMITED CONTENTS Pag• Truste6's report Independent examinerfs port Statement of financial activrties Balance sheet Notes to the financial ststements 7-15
FRONT LINE EMERGENCY EQUIPMENT TRUST LIMITED TRUSTEE'S REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 DECEMBER 2024 The Trustees present their annual report and financial statements for the year erKled 31 December 2024. 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 goveming documenl. the Companies Act 2006, FRS 102 'The Finsncial Reporting Standard applicable in the UK and Republic of Ireland, and the Charities SORP "knunting and Reporting by Charits"es: Statement of Recommended Practrce applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" Objectlves and actlvftles The principle objects of the Charity are set out in the Memorandum and Artides of Association. The Charity's objects are to,. a) relieve sickness in the county of Comwall by providing medical and paramedical equipment for use at accidents and emergencies and in hospitals, surgeries and other places" and b) promote education in the county of Com%vall by providing education and training for medical, wamedical and nursing personnel. To continue improving accessibility to medical equipment and training within the county of Comwall. Public benefit The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the Charity should undertake. This indudes due regard being given to guidance published in relation to public benefit.
FRONT LINE EMERGENCY EQUIPMENT TRUST LIMITED TRUSTEE'S REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Activities During the year ended 310ecember 2022 the Charity received funding from NHS Kemow totalling £1,070,000. The funding was provided in respect of two speo'fic projects which the Charity was to manage. The Raizer Chair Project An NHS study had identified that falls were three times more likely to occur in Care Homes when compared to that of the communty. Falls and long lies were also recorded as a contributing factor in 40% of Care Horre hospital admissions. Wth Comwall having approximately 5.000 beds this equates to 7,500 falls within care h(xnas each year. Utilising funding from NHS Kernow (£900,000), the Charity was able to purchase and distribute 250 Raizer chairs to Care Homes throughout Comwall. The Charity was also able lo provide additional training lo Care Home staff. This prq'ect was completed during the year ended 31 December 2022. As at 31 December 2024. £158,889 (2023: £158,889) was unspent relating to the Raizer Chair Project. It is currently unknown whether the balance of unspent funds are to be retumed to NHS Kn(M. Communtcations with NHS Kemow are ongoing and so it has been agreed to continue treating the balance as 8 restricted fund unts'l further notice. CPR Training and Defibrillators Project A similar NHS study identified that each year there are approximately 4,000 cardiac related presentations to emergency departments in Comwall. with around 100 having been resuscitated. Survivor levels of out of hospital arrests varied according to the level of bystander CPR rates. Comwall was fnd to have low bystanthr CPR rates with some areas wovtse than others. utilising further funding from NHS Kemow (£170,000), the Charity was able to purchase and distribute 50 defibrillators throughout the county for wblic use. The Charity also provided first aid and basic life support training courses within the county. This projed vrds completed during the year ended 31 December 2022. As al 31 December 2024. £68,018 (2023.. £68,018) was unspent relating to the CPR Training and Defibrillators project. It is currently unknown whether the balance of unspent funds are to be returned to NHS Kemow. Communications with NHS Kemow are ongoir¥J and so it has been agreed to continue treating the balance as a restrided fund until further notice. Achlovements and perforniance Suniftant activities and achievements against objectives Aside from the projects mentioned above. the Chanty continued to receive and ub'lise donations, bgacies arKI fundraising income in order to further its objectives. During the year the Charity was able to purchase and distribute Tactical Medical Response backpacks arKI 270 bleed control units througlK)Ut the county. Flnanclal revlew ReseThes policy The reserves policy of the Charity has been revlewed by Ihe Board of Trustees during the year. Free reserves are regarded as those unrestricted funds that have nol been designated for any specific purpose, less the carrying amount of fixed assets. It is the policy of the Chanty that free reserves should be maintained at a level exceeding £20,000. The Trustees consider that reserves al this level will ensure that, in the event of a significant drop in funding, they will be able to continue the Charity's current activities while consideration Is given to ways in which additional fvnds mey be raised. This level of reserves has been maintained throughout the year. Structure, governance and management The Charty is a company limited by guarantee and is governed by Its Memorandum and Articles of Association.
FRONT LINE EMERGENCY EQUIPMENT TRUST LIMITED TRUSTEE'S REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 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: Mr C A Martin Mr C E Buchanan MsHAPitts Mr D A Pettigrew Dr M S Stead Dr R G Taylor DrA Mact)onald MrA G Brown (Res@ned 7 June 2024) Recruttment and appntment of tnteeS None of the Trustees has any beneficial interest in the company. All of the Trustees are members of the company and guarantee to contrikyjte £10 in the event of a winding up. Trustees are appointed by the Board of Trustees by eledion and their sefvice may temiinate by resignation or wbth due ProS$ by the Board of Trustees. In accordance with the Artides of Association, one third of the directors must retire from office at each AGM. The directors to retire by rotation are those who have been in office the longest since Iheir last apFM)intment. wth the retirement effective at the end of the meets'ng. The Charity may by ordinary resolution: - appoint a person is willing to be a Director; and - detemiine the rotstion in which any additional Directors are to retire. A Director may be rppoInted where he or she had been recommended for re-election by the other Directors. or the Charity is given sufficient noti and detsils by a voting member. The Trustee's report was approved by the Board of Trustees. Mr C A Martin TTusts•
FRONT LINE EMERGENCY EQUIPMENT TRUST LIMITED INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF FRONT LINE EMERGENCY EQUIPMENT TRUST LIMITED I report to the Trustees on my examination of the financial statements of Front Line Emergency Equipment Trust Limited (the Charity) for the year erKled 31 December 2024. Responslbllltles and basls of r•port As the Trustees of the Charity (arKI also its directors ft)r the purposes of company law), you are responsible for the preparation of the firk3ncial ststements in accordance with the qUIreMents of the Companies Act 2006. Having satisfied myself that the financial statements of the Charity are not required to be audit1 under Part 16 of the Companies Act 2006 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. In canying out my examination I have followed the Direth'ons given by the Charity Commi&sion under section 145(5){b) of the Charities Act2011. Independent examlnefs statsment I have completed my examination. I confinn that no matters have come to my attention in connection Imth the examination giving me cause to believe that in any material respect.. accounts.ng records were nol kept in respect of the Charity as required by section 386 of the Companies Act 2006. the financial statements do not accord wth those records; or the financial statements do not comply with the accounting requirements of section 396 of the Companies Act 2006 other than any requirement that the financial statements give a true and fair view. bthich is n(* a matter considered as part of an independent examination. or the financial statements have not l)een prepared in accordan with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their financial statements in acCdanCe with the Financial Reporting Standard applicable in the UK arKI Republic of Ireland (FRS 102). I have no concerns and have come across no other matters in connection with the examination to %thich attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached. lefckj. Alexander & Co Accountants Unit 11 Schooners Business Park Bess Park Road V¥Èdebridge Comwall PL27 6HB Unrted Kingdom Date.. .ql.a.6.Iz.ozc
FRONT LINE EMERGENCY EQUIPMENT TRUST LIMITED STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2024 Unrnstricted Restrlcted funds funds 2024 2024 Total Unrestrlctsd Restrlcted funds funds 2023 2023 Total 2024 2023 Notes Income from: Donations and legacies Charitable activities Investments 159,391 159.391 23,405 10,80.0 2,884 23,405 10,600 2.884 4,162 4,162 Total Income 163,553 163,553 36.889 36.889 Expendlture on: Charltable activities Other expenditure 56,496 56,496 45.391 1,745 54.420 99,811 1,745 10 Total expendlture 56,496 56.496 47,136 54,420 101,556 Not Incomel(expendlture) and movement In funds 107.057 107.057 (10.247) (54,420) (64.667) Reconc115ation of funds: Fund balances at 1 January 2024 59.719 226,907 286.626 69.966 281,327 351.293 Fund balances at 31 December 2024 166.TT6 226,907 393.683 59,719 226.907 286,626 The statement of financial activbties includes all gains and losses recognised in the year. All irthme and expenditu derrve from continuing adivities.
FRONT LINE EMERGENCY EQUIPMENT TRUST LIMITED BALANCE SHEET AS A T 31 DECEMBER 2024 2024 2023 Flxed assets Tangible assets 12 2,228 2,810 Current assets Debtors Cash at bank and in hand 13 2.239 3,117 4.093 295,450 398.356 299.543 CredltObS: amounts falllng due wlthln one year 14 (6,901) (15.727) Net current assets 391,455 283.816 Total assets less currnnt Ilabllltles 393.683 286.626 The funds of the Charlty Restricted income funds Unrestrided funds 15 16 226.907 166.776 226.907 59.719 393.683 286,626 The company is entitled to the exemplion from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 December 2024. The directors acknowledge their responsibilities for complying with the requirements of the Comparles Ad 2006 with respect to accounting record8 and the preparation of financial statements. The members have not required th8 company to obtain an audrt of its financial statements for the year in question in accordan with section 476. These financial statements have been prepared in accordance with the provisions applicable to companies subj'ect to the small companies regime. The financial ststements were approved by the Trustees on ...J.. .&...Xp..XJ Mr C A Marts'n Tru8t•e MrA G Brown Trustee Company registration number 05260864 (Eroland and Wales)
FRONT LINE EMERGENCY EQUIPMENT TRUST LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Accounllng pollcles Charlty Inforniatlon Front Line Emergency Equipment Trust Limlted Is a private company limited by guarantee incorporat&J in England aTrJ Wales. The registered Offi is Alexander & Co Schooners Busin&8s Pa, Bess Park Road, debridge, Comwall. PL27 8HB. United Kingdom. 1.1 Accounting conventlon The financial statements have been prepared in accordance with the Charity's goveming document. the Companies Act 2006, FRS 102 'The Financial Rewting Standard applicable in the UK and Republic of Iland, and the Charits"es SORP "Accounts'ng and Reporting by Charities: Statement of Recommended Prxtice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" The Charity is a Public Benefit Entty as (kfined by FRS 102. The Charity has taken advantsge of the provisions in the SORP for charities not to prepare a statement of cash flows. The financial statements are prepared In sterfing, 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 conventton. [modified to include the revaluation of freehold properties and to indude investment properties and certain financial instrlrnents at fair value]. The principal accounting policies adopted are set out below. 1.2 Going concern At the time of approviNJ the financial slatements. the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. Thus the TnBtees continue to adopt the going cOnM basis of accounting in preparing Ihe finanaal statements. 1.3 Charltable funds Unrestricted funds are available for use at the dis(xetion of the Trustees in furtherance of their charitable objectives. Restricted funds are subject to specific conditions by dorrS or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the noles to the financial statements. Endowment funds are subj.ect to speofic conditK)ns by donors that the capital must be maintained by the Charty. 1.4 Income Income is recognised when the Charity is legally entitled to it after any perfomiance 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 Charty has been notified of the donation, unless perfonnance conditions require deferral of the amount. Income lax recoverable in relation to donations received under GrfiAid or deeds of covenant is reccwJnised al the time of the d(mation. Legacies are recognised on receipt or otherwise rf the Charity has been notified of an impending distribution, the amount is kno. and receipt is expected. If the amount is not known, the legacy is treated as contingent asset.
FRONT LINE EMERGENCY EQUIPMENT TRUST LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Accountlng polkles (Contlnued) 1.5 Expendltur• Expenditure is recognised once there is a legal or constructive obligats'on to. transfer economic benefft to third paty, It is probable Ihat a transfer of economic benefits will be required in settlement, and the amount of the obligatson can be measured reliably. Expenditure is dassffied by activity. The costs of each activity aré made up of the total of dir&t costs and shared costs. induding support costs involved in undertaking each activity. Direct costs attributable to a single ath.vity are allocated directly to thal activty. Shared costs Nthich contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those aciivities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent. and depreciation charges are allocated on the portion of the asset's use. 1.6 Tanglble fixed assets Tangible fixed assets are initially measured at cost and subsequenlly measured at cost or valuation. net of depreciation and any impaimient 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 Computers Motor vehides 25% reducing balance 25% reducing balance 20% straight line The gain or loss arising on the disposal of an asset is detemiined as the differen between the sale proceeds and the carrying value of the asset, and is recognised in the statement of finanaal activities. 1.7 Impaimient of fixed assets At each reporting end date. the Charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impaiment loss. If any such indution exists, the recoverable amount of the asset is estimated in order to detemiine the extent of the impairment k)ss (if any). 1.8 Cash and cash equlvalents Cash and cash equivalents include cash in hand. deposits held at call with banks, other short-term liquid investments with (yiginal maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowirys in current liats'lities. 1.9 Flnanclal Instruments The Charity has elected to apply the provisions of Section 11 'Basic Financial Instruments, and Section 12 'Other Financial Instruments Issues. of FRS 102 to all of its financial tnstruments. Financial instruments are recognlsed in the Charity's balance sheet %then the Charity becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts pr&sented in the financial statements, when there is a legally enforc88ye right to set off the recognised amounts and there Is an intention to settle on a net basis or to realise the asset and settle the lialIty simultaneously.
FRONT LINE EMERGENCY EQUIPMENT TRUST LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Accountlng poll¢l88 Icontlnued) Baslc financial assets Basic finanaal assets, which indude debtors and cash and bank balans, are initially measured at transaction pri induding transaction costs and are subsequently carried at amortised cost uslng the effective interest method unless the arrangement constitutes a financing transaction, ere the transaction is measured at the present value of trE future receipts discounted at a market rate of interest. Financial assets cSassifi8d as receivable within one year are not amortised. Basic financial Ilabilitles Basic financial liakn'lities, induding creditors and bank loans are initially recognised at transaction price unle the arrangement constitutes a financing transaction. where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Trade (xeditors are obligations to pay for goods or services that have been acquired in the Ordin course of operab'ons from suppliers. Amounts payable are classified as current liabilities rf payment is due within one year or less. If not. they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interesl method. Derecognition of financial liabilities Financial liabilities are derecognised when the Charity's contractual obligations expire or are discharged or cancelled. crftlcal accountlng esllmates and Judgements In the application of the Charity's accounting policies. the Trustees are rewired to make judgements, estimates and assumptions about the carying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experien and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revissons to accounting estimates are recognised in the period in which the estimate is revised where the revision affects lY that period, or in the period of the revision and fvture periods Whe the revision affects both current and fuiure periods. Income from donallons and legaclgs Unrestrlcted Unrestrlcted funds funds 2024 2023 Donatlons and gifts 159,391 23,405
FRONT LINE EMERGENCY EQUIPMENT TRUST LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Income from charltable actfvltles Unrestrlctsd Unrestricted funds funds 2024 2023 Unrostrict Other income 10.600 Income from Investments Unrestrlcted Unrestrlcted funds funds 2024 2023 Interest receivable 4.162 2,884 10-
FRONT LINE EMERGENCY EQUIPMENT TRUST LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Expendlture on charltable actlvltle8 Unrnstrlcted Unrestrlct•d CPR Tralnlng and Defibrlllatorn Project 2023 Totsl 2024 2023 2023 Dlrect costs Depreciation arKI impaimient Training courses Rates Light. heat and ptrwer Insurance London marathon expenses Repairs and maintenar Ambulance equipment Printing, postage and stationery Charitable donations Sundry expenses t)onation handling fees Other charitable expenditure 743 4.273 936 148 68 (33) 907 6,005 49 18,699 22 3.000 919 983 5,588 936 54,568 68 (33) 907 6,005 49 18,699 22 3,000 919 983 5.588 54.420 983 4,248 78 40,647 60 761 1.339 55,176 37,291 54.420 91,711 Share of support and governanco costs (see note ) Govemance 1.320 8,100 8.100 56,496 45,391 54,420 99,811 Analysls by fund Unrestricted fvnds Restricted funds 56,496 45.391 45,391 54,420 54,420 56.496 45.391 54,420 99.811 Net movement In fund¥ 2024 2023 The net movement in funds is stated after chargingl{credillng): Fees payable to the charity's independent examiner: - for the independent examlnation of the charity's financial statements - for other financial ser4ices Depreciation of owned tangible fixed assets Loss on disposal of tangible fixed assets 1,320 6,000 2,100 936 1,745 743 Trustees None of the Trustees (or any persons connected with them) received any remuneration or benefits frcffl the Charity during the year. 11
FRONT LINE EMERGENCY EQUIPMENT TRUST LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Employ•o8 The average monthly number of employees during the yèar was: 2024 Number 2023 Number Total There were no employees whose annual remuneration was more than £60,000. 10 Other expendlturn Unrestrfcted Unrestrlcted funds funds 2024 2023 Net loss on disposal of tangible fixed assets 1,745 11 Taxatlon The charity is exempt from taxation on its adtvities because all its income is applied for charitable purposes. 12 Tanglble fixed assets Plant and equlpment Computorn Moior vehlGIg8 Total Cost At 1 January 2024 Additions 2,436 162 559 13.746 16,741 162 At 31 December 2024 2.598 559 13,746 16,903 Depreclatlon and Impalrment At 1 January 2024 Depreciation charged in the year 1,984 153 189 93 11,759 497 13,932 743 At 31 December 2024 2,137 282 12,256 14.675 Carrylng amount At 31 December 2024 461 277 1,490 2,228 At 31 December 2023 452 370 1,988 2,810 12-
FRONT LINE EMERGENCY EQUIPMENT TRUST LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 13 Debtors 2024 2023 Amounts falllng du• wlthln on• year: Trade debtors Other debtors Prepayments and accyued income 2.006 205 28 3,578 207 308 2.239 4.093 14 Credltors: amounts falllng due wlthln one year 2024 2023 Accxuals and deferred income 6,901 15,727 16 R8Strfcted funds The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific cor¥Jrtions by donors as to how they may be used. At 1 January 2024 Resources expended At31 December 2024 226,907 226,907 Previous year: At 1 January 2023 Resources expended At31 December 2023 281.327 (54.420) 226,907 16 Unrnstrfctod funds The unrestricted funds of the charity comwise the unexperthd balanS of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated furKI8 which have been Set aside out of unrestricted funds by the trustees for specffiG purposes. At 1 January 2024 Incomlng R•sources resources exnd•d At31 December 2024 General funds 59,719 183.553 (56,496) 166,776 13-
FRONT LINE EMERGENCY EQUIPMENT TRUST LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 16 Unrestrlctsd funds (Contlnued) Prevlou8 year.. At 1 January 2023 Incomlng resources Resources expended At31 December 2023 General fijnds 69.966 36,889 (47,136) 59,719 17 Anatysls of net assets between funds Unrestrlct•d Restrlctsd funds funds 2024 2024 Totsl 2024 At 31 Decembor 2024: Tangible assets Current assetsl(liabilities) 2.228 164.548 2.228 391.455 226.907 166.776 226.907 393.683 Unrestrleted Restrlcted funds funds 2023 2023 Totsl 2023 At 31 December 2023: Tangible assets Current assetsl(liabilities) 2.810 56,909 2,810 283,816 226,907 59,719 226,907 286.626 14-
FRONT LINE EMERGENCY EQUIPMENT TRUST LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 18 Related party transactlons Trdnsactlons wlth relat•d partle8 Colin Martin (rwstee) During the year various expense reimbursements were made to Colin Martin, totalling £127 (2023: £72). The expenditure incurred related to subsrJiptions and F#)stsge. At the balance sheet date the amount d to Colin Martin was £Nil (2023: £13). Christian Brown (General Manager) During the year funds totalling £Nil (2023.. £Nil) were transferred to Christian Brown in order to cover training course costs organised by the Charity. At the year end a balance remained unused of £205 (2023: £207). This balan VRS repaid to the Charty on 3rd January 2025. Expen were reimbursed to Christian Brown tolalling £6,109 (2023: £3,901). Ttr expenses related to training course costs. motor vehide costs, refreshments at meetings and courses, arKI the hire of a skip. At the balance sheet date the amount due from Christian Brown was £205 (2023: £207). The following amounts were outstanding at the reporting end date: Amounts owed to related partles 2024 2023 Key management personnel 13 The following amounts were outstanding at the reporting end date: Amounts owed by related Amounts owed by relatad partles partles 2024 2023 Balance Balance Net Net Key management personnel 205 205 207 207 205 205 207 207 15-