REGISTERED COMPANY NUMBER: 05575101 (England and Wales) REGISTERED CHARITY NUMBER: 1112680
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
FOR
HOME-START WALSALL (A COMPANY LIMITED BY GUARANTEE)
BCD Accountants Limited Second Floor 21 Graham Street Birmingham United Kingdom B1 3JR
HOME-START WALSALL
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
| Page | |||
|---|---|---|---|
| Reference and Administrative Details | 1 | ||
| Report of the Trustees | 2 | to | 5 |
| Independent Examiner's Report | 6 | ||
| Statement of Financial Activities | 7 | ||
| Balance Sheet | 8 | to | 9 |
| Notes to the Financial Statements | 10 | to | 15 |
HOME-START WALSALL
REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 31 MARCH 2024
TRUSTEES S E Fox W X Ripley (resigned 11/9/24) M C Richardson (resigned 3/5/24) A G Martin (resigned 1/2/24) D F Reynolds M A Pascal REGISTERED OFFICE The Hive Hub The Square Lichfield Road Willenhall West Midlands WV12 5EA REGISTERED COMPANY 05575101 (England and Wales) NUMBER REGISTERED CHARITY 1112680 NUMBER INDEPENDENT EXAMINER BCD Accountants Limited Second Floor 21 Graham Street Birmingham United Kingdom B1 3JR BANKERS CAF Bank Ltd 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ
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HOME-START WALSALL
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024
TRUSTEES RESPONSIBILITIES
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 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 2015).
Company law requires the Trustees to prepare financial statements for each financial year which give 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 that year. In preparing those financial statements the trustees are required to
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP (FRS 102);
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make judgements and estimates that are reasonable and prudent;
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state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;
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prepare the financial statements on a going concern basis unless it is inappropriate to presume that the Charitable Company will continue in business.
Trustees are responsible for keeping proper accounting records which 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.
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HOME-START WALSALL
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024
STRUCTURE, GOVERNANCE AND MANAGEMENT
Structure and Governance
Home-Start Walsall is a small charity that is increasingly required to operate to standards normally associated with larger charities or statutory bodies. It has an established track record of successful delivery and has a good local reputation.
Home-Start Walsall is governed by a Board of Trustees. The trustees hold Home-Start Walsall in trust for current and future beneficiaries by:-
o Providing leadership and direction within the ethos of Home-Start
o Ensuring the scheme has a clear vision, mission and strategic direction
o Being responsible for the effective performance and management of the scheme
o Ensuring the scheme complies with legal and regulatory requirements, the objects of the scheme, the governing documents including the Home-Start Standards and Methods of Practice, the Home-Start Agreement and quality standards
o Securing and guarding the scheme's assets and taking care of their security, deployment and proper application o Ensuring that the scheme's governance is of the highest possible standard
o Undertaking an ambassadorial role for the scheme
Mission
To help give children the best possible start in life, we support parents as they grow in confidence, strengthen and enjoy their relationships with their children and widen their links with the local community.
Values
Home-Start Walsall is based on a simple concept, that if parents get support and friendship from a volunteer or support group, at the right time, they will learn to cope with many of life's difficulties. A problem shared is a problem halved. The relationship of trust and friendship provides the foundation for parents to build a better future for their families, and benefits both parties.
o We offer families choice.
o We work in partnership - with each other, with families and with other agencies. o We work in a spirit of openness, encouragement and enjoyment.
o We are flexible and responsive to the needs of families.
Although we follow the standards and methods of practice set out by Home-Start UK, we are a small independent and local charity, working to support families across Walsall. Our mission and values are the same as any Home-Start scheme; to offer a universal service, to all families, whatever their background and need, with a particular focus on families who are socially excluded and not engaging with other services. Home-Start Walsall has over the past 20 years shaped our scheme to accommodate the changing needs of our community and this can be quite different to other schemes in larger towns and cities or rural areas.
We have been providing low key, non-judgmental, befriending support to families across Walsall since 1999 to empower families and increase their confidence and ability to cope. Our practical and emotional support is holistic and is a whole family approach.
Governing Document
The organisation is an independent registered charity and company limited by guarantee. The company was established under a Memorandum of Association which provides the aims and objectives of the Charitable Company and governed by its Articles of Association.
Reserves Policy
The trustees set a reserves policy in 2018, which required that reserves are maintained at a level which ensures that Home-Start's core activity could continue during a period of unforeseen difficulty and a proportion of reserves are maintained in a readily releasable form.
The calculation of the required level of reserves is an integral part of the scheme's planning, budget and forecast cycle. It takes into account the risks association with each stream of income and expenditure being different from that budgeted, the planned activity level and the organisation's commitments.
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HOME-START WALSALL
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024
The trustees aim to hold unrestricted reserves amounting to four months of running costs. This equated to approximately £46,000 as at March 2024. In addition to four months running costs the trustees consider it necessary to hold unrestricted reserves of £40,000 for redundancy and wind up costs.
Public Benefit Statement
The Trustees have complied with their duty in section 4 of the Charities Act 2011 to have regard to the public benefit guidance published by the Commission in exercising their powers or duties.
Risk Management
The Board of Trustees regularly reviews the risks to which Home-Start Walsall is exposed. The risk register is reviewed on a six-monthly basis and action taken to mitigate the risks identified. Internal controls risks are minimised by the implementation of policies and procedures for the authorisation of all transactions. Policies and procedures are also in place to ensure compliance with health and safety for staff, volunteers and the families we support.
It is important that the Trustees remain risk alert but should not be averse to taking reasonable risks as part of their strategy, to support the aspirations of the Charity.
A Safeguarding Children policy is in place and Disclosure and Barring Services checks are carried out on all employees, volunteers and Trustees; these checks are carried out every three years in line with statutory guidance.
Key policies are regularly reviewed and updated as appropriate to reflect legislative changes, to meet charitable objectives and when considering the implementation of best practice.
All staff and volunteers are required to consider all identified risks when engaging in any activity on behalf of Home-Start Walsall and to act in accordance with our risk policy and procedures. All ongoing and new activities are reviewed and assessed for risk prior to implementation.
We had one trustee resignation during 2023/24 and two further resignations after 31 March 2024. The scheme continues with three trustees.
Scheme Report 2023 to 2024
Home-Start Walsall acknowledges that to be effective against social exclusion in the borough, agencies cannot work in isolation. We need to work together, continually developing new partnerships around common goals to make a significant difference.
Home-Start Walsall actively engages in partnerships that improve family support and children's services, we ensure the wealth of knowledge we have about the needs of families, their thoughts, ideas and feelings is heard by policy and decision makers and those responsible for implementing family support services.
It is by far the best feeling for our staff and volunteers, to see families, learning, playing and socialising together at our group sessions once again, whether that is at our Enjoy and Achieve group, our outdoor sessions, bug hunts, our swimming sessions, our coffee and chat sessions or in their own home.
Once again, it was wonderful to receive such positive feedback from parents, how much they enjoy and benefit from; the family activities at our groups; the encouragement, support and friendship from staff, volunteers and other parents; the opportunities to have fun, play games, run around, socialise, make friends and to learn.
Another year and we have supported 137 families, many of which were self-referrals. These families reached out to benefit from our low-key, peer to peer befriending support and to be part of a local, friendly, positive, welcoming and inclusive group. Families were keen to get in touch with us themselves to; meet other parents and children of a similar age to their own; share experiences; receive reassurance and encouragement;; get support; and to be actively involved in providing their children with opportunities to have fun, socialise, learn, thrive; to be ready to start school well and to ultimately reach their full potential.
We have supported families to access food banks; helped them with budgeting, supplied a few items of essential equipment for families in need including a much needed cooker for a young mom of two, struggling with ill health who had to move home. We also directed some families to other services for further/additional support. We are happy to be able to continue to offer, free to attend groups that include refreshments for parents and their children to enjoy.
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HOME-START WALSALL
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024
Parents have told us that, after attending our groups, they feel; more positive and motivated; happier; more connected and less isolated; their overall well-being has improved; they feel more confident and have improved self-esteem.
Again this year we took 80 parents and children to Twycross Zoo, where the weather may have been a little breezy but everyone enjoyed seeing and feeding the animals, running around the zoo grounds and other activities. We also provided children with a Christmas gift, each one hand delivered by Santa and his elves, at our annual Christmas family party at Dizzy Kids play centre.
We continue to go from strength to strength each year, with the hard work and support of staff, volunteers and our Trustees and we are looking forward to growing and developing in the coming year.
We would like to acknowledge our funders, who through their funding grants and kind donations, have helped us to continue to support families in Walsall, in so many ways.
Donations and grants in the year to 31 March 2024 included £19,315 from Trusthouse, £16,945 from Children in Need, £9,325 from The Big Lottery, £5,000 from The Foyle Foundation, £4,444 from BBC, £4,000 from Albert Hunt, £4,000 from Zedra, £3,000 from Sheldon Trust, £2,250 from The Woodward Trust, £2,000 from Edward Cadbury, £2,000 from Turner Trust, £2,000 from Sir John Midlemore Trust, £2,000 from Heart Of England, £1,500 from Baron Davenport, £1,200 from The Grimmit Trust, £1,000 from Alchemy Foundation, £1,000 from Cole Charitable Trust, and £8,213 from other funders. We thank all the funders for their kind donations and grants.
Value for Money
Home Start Walsall services aims to help to prevent more children ending up as looked after children in the care of the local authority.
The total annual expenditure for a looked after child in Walsall in 2022/2023 was £52,279. (https://lginform.local.gov.uk)
The average cost of Home-Start Walsall supporting a child was approximately £465 per year or £826 per family in 2023/2024. Our service therefore represents extremely good value.
Summary of statistics April 2023 to March 2024
Volunteers Number of volunteers over the period = 15
Families Families supported this year = 137 Children supported this year = 250
Approved by order of the board of trustees on 13 December 2024 and signed on its behalf by:
S E Fox - Trustee
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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF HOME-START WALSALL
Independent examiner's report to the trustees of Home-Start Walsall ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2024.
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:
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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
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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
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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.
Steven J Bosley FCA
BCD Accountants Limited Second Floor 21 Graham Street Birmingham United Kingdom B1 3JR
13 December 2024
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HOME-START WALSALL
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024
| Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 89,192 Investment income 2 630 Total 89,822 EXPENDITURE ON Charitable activities Charitable activities 137,665 NET INCOME/(EXPENDITURE) (47,843) RECONCILIATION OF FUNDS Total funds brought forward 14,256 TOTAL FUNDS CARRIED FORWARD (33,587) |
Restricted fund £ - - - - - - - |
2024 Total funds £ 89,192 630 89,822 137,665 (47,843) 14,256 (33,587) |
2023 Total funds £ 102,341 327 102,668 116,251 (13,583) 27,839 14,256 |
|---|---|---|---|
The notes form part of these financial statements
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HOME-START WALSALL
BALANCE SHEET 31 MARCH 2024
| Unrestricted fund Notes £ FIXED ASSETS Tangible assets 7 241 CURRENT ASSETS Debtors 8 226 Cash at bank and in hand 93,324 93,550 CREDITORS Amounts falling due within one year 9 (7,378) NET CURRENT ASSETS 86,172 TOTAL ASSETS LESS CURRENT LIABILITIES 86,413 PENSION LIABILITY 11 (120,000) NET ASSETS (33,587) FUNDS 10 Unrestricted funds TOTAL FUNDS |
Restricted fund £ - - - - - - - - - |
2024 Total funds £ 241 226 93,324 93,550 (7,378) 86,172 86,413 (120,000) (33,587) (33,587) (33,587) |
2023 Total funds £ 375 358 140,829 141,187 (7,306) 133,881 134,256 (120,000) 14,256 14,256 14,256 |
|---|---|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
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(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
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(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.
The notes form part of these financial statements
continued...
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HOME-START WALSALL
BALANCE SHEET - continued 31 MARCH 2024
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 13 December 2024 and were signed on its behalf by:
S E Fox - Trustee
The notes form part of these financial statements
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HOME-START WALSALL
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
1. 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 incoming resources are included in the Statement of Financial Activities (SOFA) when the charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably and it is probable that the income will be received.
For donations to be recognised the charity will have been notified of the amounts and the settlement date in writing. If there are conditions attached to the donation and this requires a level of performance before entitlement can be obtained then income is deferred until those conditions are fully met or the fulfilment of those conditions is within the control of the charity and it is probable that they will be fulfilled.
No amount is included in the financial statements for volunteer time with the SORP (FRS 102).
Income from government and other grants are recognised at fair value when the charity has entitlement after any performance conditions have been met, it is probable that the settlement will be required and the amount of the obligation 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.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery
- 25% on cost
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.
Employee benefits
When employees have rendered service to the charity, short-term employee benefits to which the employees are entitled to be recognised at the undiscounted amount expected to be paid in exchange for that service. The charity operates a defined contribution pension scheme for the benefit of certain employees. Contributions are expensed as they become payable.
continued...
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HOME-START WALSALL
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024
1. ACCOUNTING POLICIES - continued
Employee benefits
The charity also contributes to a multi employer defined benefit pension scheme for certain employees. Contributions to the scheme are expensed as they are payable and a reserve established for the estimated deficit on the scheme attributable to the charity based on the latest actuarial valuation available. At the end of the year the charity had only one employee in the scheme. In view of their probable exit in the near future the charity obtained an indicative cessation actuarial valuation as at 31 March 2022 and has based the deficit reserve on that as the most reliable information available. No actuarial report has been obtained for the years ended 31 March 2023 or 31 March 2024 by the trustees.
Going concern
The financial statements have been prepared on a going concern basis.
2. INVESTMENT INCOME
| INVESTMENT INCOME | ||||
|---|---|---|---|---|
| 2024 | 2023 | |||
| Unrestricted | Restricted | Total | Total | |
| funds | funds | funds | funds | |
| £ | £ | £ | £ | |
| Deposit account interest | 630 | - | 630 | 327 |
3. NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
| 2024 | 2023 | |
|---|---|---|
| £ | £ | |
| Depreciation - owned assets | 134 | 134 |
4. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 March 2024 nor for the year ended 31 March 2023.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 March 2024 nor for the year ended 31 March 2023.
5. STAFF COSTS
The average monthly number of employees during the year was as follows:
| 2024 | 2023 | |
|---|---|---|
| Operations | 3 | 3 |
No employees received emoluments in excess of £60,000.
continued...
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HOME-START WALSALL
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024
| 6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted fund £ INCOME AND ENDOWMENTS FROM Donations and legacies - Investment income 327 Total 327 EXPENDITURE ON Charitable activities Charitable activities 13,910 NET INCOME/(EXPENDITURE) (13,583) RECONCILIATION OF FUNDS Total funds brought forward 27,839 TOTAL FUNDS CARRIED FORWARD 14,256 7. TANGIBLE FIXED ASSETS COST At 1 April 2023 and 31 March 2024 DEPRECIATION At 1 April 2023 Charge for year At 31 March 2024 NET BOOK VALUE At 31 March 2024 At 31 March 2023 |
Restricted Total fund funds £ £ 102,341 102,341 - 327 102,341 102,668 102,341 116,251 - (13,583) - 27,839 - 14,256 Plant and machinery £ 2,292 1,917 134 2,051 241 375 |
|---|---|
continued...
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HOME-START WALSALL
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024
| 8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Prepayments 9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade creditors Social security and other taxes Other creditors Accruals and deferred income 10. MOVEMENT IN FUNDS At 1.4.23 £ Unrestricted funds General fund 14,256 TOTAL FUNDS 14,256 Net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 89,822 TOTAL FUNDS 89,822 Comparatives for movement in funds At 1.4.22 £ Unrestricted funds General fund 27,839 TOTAL FUNDS 27,839 |
2024 2023 £ £ 226 358 2024 2023 £ £ - 360 1,750 1,433 948 833 4,680 4,680 7,378 7,306 Net movement At in funds 31.3.24 £ £ (47,843) (33,587) (47,843) (33,587) Resources Movement expended in funds £ £ (137,665) (47,843) (137,665) (47,843) Net movement At in funds 31.3.23 £ £ (13,583) 14,256 (13,583) 14,256 |
|---|---|
continued...
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HOME-START WALSALL
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024
10. MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
| Unrestricted funds General fund Restricted funds Restricted general fund TOTAL FUNDS |
Incoming resources £ 327 102,341 102,668 |
Resources Movement expended in funds £ £ (13,910) (13,583) (102,341) - (116,251) (13,583) |
|---|---|---|
A current year 12 months and prior year 12 months combined position is as follows:
| Net | |||
|---|---|---|---|
| movement | At | ||
| At 1.4.22 | in funds | 31.3.24 | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 27,839 | (61,426) | (33,587) |
| TOTAL FUNDS | 27,839 | (61,426) | (33,587) |
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Unrestricted funds General fund Restricted funds Restricted general fund TOTAL FUNDS |
Incoming resources £ 90,149 102,341 192,490 |
Resources Movement expended in funds £ £ (151,575) (61,426) (102,341) - (253,916) (61,426) |
|---|---|---|
continued...
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HOME-START WALSALL
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024
11. EMPLOYEE BENEFIT OBLIGATIONS
Certain members of the charity's staff belong to the West Midlands Pension Fund which is a defined benefit pension scheme.
As members retire and the number of employees in the scheme reduce the likelihood increases that the charity will have to contribute significant amounts towards the estimated deficit of the scheme attributable to the charity. Previously such deficits would have been addressed by increased employer contributions over a period of time and reassessed at the next actuarial valuation.
As at 31 March 2024 there is one remaining employee in the scheme. The latest correspondence received from the West Midlands Pension Fund actuaries was dated 29 November 2022 which estimated the deficit payable would be £120,000. The Trustees continue to consider it prudent to reserve for the deficit in full to represent the potential liability. No actuarial report has been obtained for the years ended 31 March 2023 or 31 March 2024 by the trustees.
12. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 March 2024.
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