Registered number 05834940 WIRRAL 3LS Report and Accounts 30 June 2024
WIRRAL 3LS Company Inforniation Directorsrrrustees John Oxlon- Chair- appointed 71512024 Carol Hart- Treasurer Gillian Bolt Ann Massey Tim Parrott Andrew Green - resigned 2011212023 Christopher Scudamore- resigned 181812024 Denise Wilson Adelma Maddox - appointed 71512024 Secretary Andrew Green Accountants Ashville Henderson 158 Broadway Higher 88bington Wirral CH63 5ND Bankers Handelsbanken 4th Floor 10 Dukg Street Liverpool L15AS Reglstered offiGe Bebinglon Civic Centre Civic Way Bebington, Wirral CH63 7Pm Registered number Company: 05834940 Charily: 1115170
WIRRAL 3LS MESSAGE FROM THE CHAIR OF WIRRAL 3Ls FOR THE YEAR ENDED 30 JUNE 2024 During this year 3L5 took advantage of a pro-bono review performed by the Cranfield Trust. There were two key messages that the Trustee5 received from the review; The charity is well run and financially sound We should look to extend our membership demographic The achievement of f inancial stability, coming out of the pandemic, is not to be underestimated. Cranfield emphasised that it was a refreshing change to be asked to review a charity in such good shape financially. The extension of demographic dovetails with our drive to increase membership and at1east attain our pre-covid levels of student participation. We are exploring ways to increase the number of members from different parts of Wirral. Over the last year we have upgraded and improved our IT environment. All of our employees and trustees now have access to a secure email server and have been allocated email addresses with a 3Ls domain. The changes we have made, at a relatively low cost, go a long way to future proofi ng the organisation and maintaini ng our alignment with legislation and good practice. One of the major success stories of 3Ls pre-covid was the high level of partlclpatlon In events. These events generated over £20k income in 2019, The income was almost completely consumed by event costs, but the point 15 not about profit here. The high level of income is a measure of high participation. This is the essence of what 3Ls is about. Our drive is to bring people together in a safe and enjoyable environment. We aim to overcome the social isolation that can affect us when we get older, and a situation that has worsened Since the pandemic. The trustees have worked extremely hard overthe last year to build up event participation and we are starting to see the benefits now. All of the progress we have made, and the sound financial position we f ind ourselves In would not be possible without the work of a relatively small number of people. These are our staff. tutors, volunteers and trustee5. 1 am sustained a nd uplifted by the imagination, competence, dedication and commltment of our people. JOHN OXTON, Chair of Trustees
WIRRAL 3LS TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 30 JUNE 2024 The trustees are pleased to present their annual report for the 12 months ended 30 June 2024. OBJECTIVES AND ACTIVITIES The principal aims a nd objectives of the charity are.. l. To advance the education of mature persons on the Wirral Pen insula (The Wirral) particularlv those who have attained the age of 50 years. 2. To provide or assist in the provision, in the interests of social welfare, of opportunities for recreation or other leisure time occupation for the people who have need of such opportunities with the aim of improving the conditions of life of such persons. Public Benefit When planning and programming activities for the local residents of the Wirral, the Trustees of Wirral 3Ls are mindful of the Charity Commisslons guldelines on Publlc Benefit. ACHIEVEMENTS AND PERFORMANCE We are pleased to report that this was the second full year of operation since Covld where the number of course5 and members were of suff icient level to return the Charity to breakeven levels. The Marketing sub-committee were able to Implement several different strateEles resulting In a significantly enhanced 3Ls presence at Events and in the community. We are pleased to report increased learner numbers this year albeit mem bership fell slightly. The annual membership for 2024 was 87312023 8901 which was a slight reductlon on the previous year and still much reduced from the figure of 1,273 in pre-covid days. We ran 167 courses12023 1581 in the year with 2,269 learners12023 2,0711 We are pleased to report that events are once more provlng to be very popular. Events In 2024 ranged from talks, meals. a rlver cruise and visits to gardens, attractions and exhibitions, m05t local but some involvin8 short coach trips. We are very grateful for the continued Ioy31ty of our staff, volunteers, members, tutors, Victoria Hall, and Wirral Borough Council IWBCI. Thanks also to retired tutors Robin Eley-Jone5, Chris Scudamore, and Phil Mcconnell. During the year we undertook a short survey of members, the results of which will be useful in shaping our future cour5e5 offer. A series of strategy meetings were held during the year, from which a number of workstreams were identified to help increase membership numbers and improve our offeri ng. We are gratef ul to Cranfield Trust who provided some facilitation under their "pro bono ma nagement consultancy for charities" scheme
WIRRAL 3LS TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 30 JUNE 2024 Following the appointment of John Oxton as a Trustee we are pleased to record that he is now the permanent Ch3 ir of Trustees. replacing the previous system of revolvin8 Chair. During the year we invested £6,252, in improving our IT systems and security. We are gratef ul to Resman Limited for their support in this and for some donated Pc's. As we start the next flnancial year, we can report that our learner numbers for the Autumn term 2024 are slightly below Autumn 2023 but we still expect to breakeven. FINANCIAL REVIEW Income for the year totalled £200,42012023: £191,324). Expenditure for the year totalled £196,11112023 £167,100). In 2023 the year end wa5 changed from 31. July to 30th June which is why our Support costs {overheadsl for this financial year appear higher than the eleven months for the previous year. However, In both years Dlrect costs reflect a full twelve months (three full terms). The year resulted in a trading surplus after depreciation of £4,30912023'. profit £24,224>. The results in 2023 were bolstered by three exceptiona I financial benefits totalling £16,785. In both vears we achieved our breakeven target and in fact made a modest'normal operating surplus" i.e., the surplus we would have made in a normal 12-month operating year. Our focus each year is to ensure that every course covers its direct COSt5 and wherever possible for each of them to contribute towards the normal costs of overheads which for the last twelve-month perlod were approximately £62,000 (ignoring exceptionalsl. Our goal was to bre3keven. Despite the expectation of rising costs in 2024 we decided, once again, not to increase the cost of course fees, beyond the i ncreased 202 1 level. We are pleased to report that this did deliver breakeven for the year. We continued to receive a charity discount from Wirral Borough Council {WBCI, against the full cost ofthe room hire fees at BCC, which allows us to charge lower course fees and for which we and our member5 are very grateful As at 30th June 2024 the charitable company's net assets stood at £99,612 {2023: £95,303). £6,252 was i nvested in f ixed assets.
WIRRAL 3LS TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 30 JUNE 2024 RESERVES POLICY In accordance with Charity Commission guidance the Charity had a reserve5 policy which was reviewed in April 202 1 in the light of experience from the COVID 19 pandemic. This was reconfirmed in April 2024. The reserves policy is established in order that service5 to the membership can be provided on a continui ng basis and without disruption. The Charity is entirely dependent on fees for membership, courses and events. It does not appeal to the general public for charitable donations but does encourage members to gift aid their membership. The free reserves are necessary to cover our working capital (natural timing of cashflowsl. the additional costs of unforeseen events such as loss of staff or volunteers, costs of staff redundancy in the event of winding up, uncertainty over whether courses will make a contribution to the c05t5 of overheads or even breakeven and, in recent years, the impact from potential shutdown of the premises from pandemic or building issues when all sources of income will cease, Since April 2021 the Charity has been operating under a policy to maintain "free reserves" of 12 months overhead costs Isupport & Governance expenditure), which are estimated to be £65,000 per annum. This could, for example, allow the Charity to manage a 12-month shutdown. A further sum of £15,000 has been set aside to cover un-anticipated but possible increases in course room hire fees. Reserves are closely monitored and breakeven is conducted on all courses In the year, the goal being to prevent any reductlon in reserves. As at 30th June 2Q24 the Free Reserves stood at £92,09512023; £93.3231 which Is equlvalent to 14.2 months operating costs (2023,. 17.21 whlch is more than our target of 12 months. The reduction from 20231s due to investment in our IT systems during the year INVESTMENT POLICY The Trustees have the power to arrange for investments or other property of the Charity to be held in the name of a nominee company acting under the control of the Trustees or of a financial expert acting under their instructions, and to pay any reasonable fee required. Cash is only held with recognised Banks covered by the Financial Services compensation scheme {FSC51 which protects dep05it5 UP to £85,000. VOLUNTEERS Wirral 3Ls only employs two paid office staff and is heavily dependent on volunteer staff to handle the day-to-day administration of the organisation. The search for new volunteer5, Wlth the required customer Service and computer skills, to ease the workload will continue. We had 23 (including 8 Trusteesl12023- 20} volunteers in the year who made a very valua ble contribution to the charity.
WIRRAL 3LS TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 30 JUNE Z024 In addition, recruitment to the various Committees and ultimately to the Board of Trustees will continue to be actively pursued. During the year two long-standing Trustees retired albeit one has remained with us as a company secretary for which we are very Erateful. Two new Trustees were appointed in the year having previously been volunteers and Committee members. One potential new Trustee is currently observing Committee meetings to determine whether they are happy to serve and are a good fit. PLANS FOR FUTURE PERIODS Courses Courses in 2024125 are being run in the same two locations, namely Bebington Civic Centre (BCC) and Victoria Hall, Higher Bebington. We are following Health & Safety policies set by WBC on the numbers of people allowed in each room in BCC. The runn ing costs for our cour5e5 continue to increase as have our overheads. Despite this and in recognition of the modest'normal operating surplus" made in 2024 we have once more maintained the prices charged for courses and membership. The Trustees are keen to keep these at an affordable level wherever possible, We have been successful in recruiting several new tutor5 to replace those retiring.. Davld Jones {Politics & current affairs), Steve Dodd (Photographyl, Lawrie Qui6ley IArtl, David Rice I Philosophy). Membership numbers appear to have plateaued and we have a number of work streams looking at how we can increase this. Based on the results for the Autumn Term 2024 we expect to breakcven this year. Social Events Our plans for 2024125 are well developed and include monthly ta Iks, regular restaurant visits, coach trips possibly to Saltaire, Bridgewater Gardens, David Austen rose garden, Iron Works with Blist Hill, The Lowry. Members suggestions are always welcome. GOVERNING DOCUMENT The organisation, which is a registered charity and company li mited by guarantee, was incorporated on 1st June 2006. The governing document IS the company's Memorandum and Articles of Association. Every member of the cha ritablc company undertakes to cantri bute to the asset5 of the company, in the event of being wound up while he or she is a member or within one year of ceasing to be a member such amount as may be required, not exceeding £10.
WIRRAL 3LS TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 30 JUNE 2024 MEMBERSHIP, TRUSTEES AND GOVERNANCE Membership of the charitable company is normally open to any individual or organisation interested in promoting the Objects, who applies in the form requi red by the Trustees, is approved by the Trustees, and signs the register of members or consents in writing to become 3 member either personal IV or (in the case of an organisationl through an organised representative. Trustees are appointed at AGM and must comprise a minimum of 3 maximum 15 individuals. One thi rd of Trustees retire by rotation at each AGM. Trustees can offer themselves for re-election for four consecutive terms of office. The Trustees may at any time co-opt individua15, UP to the maximum number, to become Trustees at the next AGM. Trustee meetings are held a minimum four tlmes a year. In addition there are a nu mber of sub-committees speciali51 ng in certain functions such as HR, Social Events, Marketing, Finance, Strategy. At least one member of each sub-committee must be a Trustee. RISK MANAGEMENT The Board of Trustees has completed an up-to-date Risk Register using the Charity Commission recommended template. In most cases 5V5tems were already in place to minimise these rlsks but a number of improvements were identified. This risk review Identified the need for improved IT systems and security and a strategy revlew. A series of strategy meetings were held in 2024 to identify areas for improvement. The Charity Com mission checklist covering "Internal financial controls for charities" has also been completed. All legal requirements have been met and consideration given to operatinE within best practice recommendations.
WIRRAL 3LS TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 30 JUNE 2024 Trustees. responsibilitie5 in relation to the financlal statements The trustees are responsible for preparing the Trustees, Report and the financial statements in accordance with applicable law and United Kingdom Standards (United Ki ngdom Generally Accepted Accounting Practicel. Company law requires the trustees to prepare f inancial statoments for each financial year wh ich 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 the year. In preparing those accounts, the trustees are required to- select suitable accounting policies and then apply them consistently,. observe the methods and principles in the Charities SORP,. make judgements and estimates that are reasona ble and prudent. state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the accounts,. prepare the accounts on the going concern basis unless it is inappropriate to presume that the company will continue in business. The trustees are responsible for keeping proper accounting records which disclose with reasona ble accu racy at any tlme the flnanclal posltlon of the com pany and to enable them to ensure that the accounts comply with the Charities Act . They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. In so far as the trustees are aware.. there is no relevant i nformation of which the charitable company's independent examiner is unaware; and the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the independent examiner 15 aware ofthat . The Report was approved by the Board on 7th November 2024 John Oxton JJVK uA- Trustee
WIRRAL 3LS INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES I report on the accounts of the charitable company for the year endèd 30 Juna 2024 which comprise the Statement of Financial Activities. the Balance Sheel and the related notes. Respective responsibilitles of trustees and examiner The Trustees, who are also directors for tha purposes of company law, are responsible for the preparation of the accounts. The Irustees consider that an audit is not required for this year under section 14412) of the Charities Act 2011 Ilhe Charities Act} and that an independent examination is required. Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, il is my responsibility to.. examine the accounts under Section 145 of the Charities Acl; lo follow the procedures laid down in the General Directions given by the Charity Commission under section 145{5}{b) of the Charities Act,. and lo slat8 whether particular matter8 have come to my attention. Basis of independent examinerfs report My examination was carried out in accordance with the General Directions given by the Charity Commission. An examinalion includes a review of the accounting records kept by the charitable company and a comparison of the accounts presented with those records. It also includ8s consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as Iruslees concerning any such matters. The procedures und8rtak8n do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view. and th8 report is limited lo those matters set out in the statement below. Independent examiner's statement In connection with my examination, no matter has come to my attention: 11) which gives me reasonable cause to believe that, in any material r8spect, the requirement8: to kèep accounting r8cords in accordance with s130 of the Charities Act.. and to prepare accounts which accord wilh the a¢¢ounting records and comply with Ihe accounting requirements of the Charities Act have not been mel {2> to which, in my opinion, attention should be drawn in order lo enable a proper understanding of the accounts to be reached. Anne Finnegan BA ACA Ashville Henderson 15B Broadway Higher Bebington Wirral CH63 5ND 7 November 2024
WIRRAL 3LS Staternent of Financial Activities {Incorporating the Income and Expenditure Account) for the year ended 30 June 2024 Unrestricted Restricted funds funds 2024 2024 Notes Total funds Total funds 2024 2023 Income and endowments Donations and legacies Charitable activities Investments other income 2,203 194,281 3,693 243 2,203 194.281 3.693 243 11.569 177,552 1,286 917 Total Ineomlng Resources 200,420 200,420 191,324 Expenditure Charitable activities Governance costs 189,803 6,308 196.111 189,803 6,308 196.111 165,552 1,548 167,100 N81 loutgoing>lincoming resources 4,309 4,309 24,224 Total funds brought forward Transfers Total funds carrled forward 95.303 95,303 71,079 99,612 99,612 95,303 The Statement of Financial Activities includes all gains and lossess recogniscd in the year. All incoming resources and resources expended derive from Gonlinuing activities. 10
WIRRAL 3LS Registered number: Balance Sheet as at 30 June 2024 05834940 Notes 2024 2023 Fixed assets Tangib18 assets 7,517 1,980 Current assets Debtors Cash at b8nk and In hand 10 9,097 133,517 142,614 3,863 130,167 134,030 Credltors: amounts falling due within one year (50,519) (40.707> Net current assets 92,095 93,323 Net assets g9,612 95,303 Funds Unreslrict8d Fund Reslricted fund Tolal funds 99,612 95,303 99,e12 95,303 The dlrectors are satisfied thal the company is entitled lo exemption from the requirement to obtain an audit under seclion 477 of the Companies Act 2006. The members have not required the company to obtain an audit in accordance with sectlon 476 of the Act. The directors acknowl8dg8 their responsibilities for complying with the requirements of the Companies Act 2006 with r8spect to accounting record5 and the preparation of accounts. The accounts have been prepared an4 delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered lo the Registrar of Companies. Carol Hart Trustee Approved by the board on 7 November 2024
WIRRAL 3LS Notes to the AGcounts for the year 8nded 30 June 2024 1 Accounting pollcles 8asls Of proparation The accounts have been prepared under the historic cost convention, and in accordance with the Charities SORP IFRS1021. 8001icable accounlino standards and the ComDanies Acl. Golng Concèrn The financial slalemenls have been prepared on a going concern basis as the Trustees believe that there are sufficient funds lo allow them to conlinue operating for the next 12 monlhs, although the Covid-19 pandemic ha5 Put significant financial pressures on the charity. Dopreciation Depreciation has been provided at the follon9 rates in order lo wrlte off the assets over Iheir estimated useful life Computer software 20 /• straight line Incomlng Resources Volunt8ry income including donation5 and grants that provide core funding or are ol a general natiire are recognised where Ihere is enlillemenl, certainly of receipt and the amount can b8 measured with sufficient Investment income is recognised on a receivables basis Income from charitable aclivit18s induding course f8es is recognis8¢J where ihere is enlillement. certainty of recelpl and the amount can be measured with sufficient reliability. Fees paid in advance for Ihe summer term courses which end in mid July are recognised as incoma. Income is deferred whgn th8 donors sp8cify that it must be used in future accounting periods or donor condition5 have not been fulfilled Resour¢e$ Expondod Resources expended are included in the Statement of Financi81 Activities on an accruals basis inclusive of any val whlch cannot be recovered. Expenditure whlch is directly allribulable lo specific activities has been included in these ¢osl categories. Where costs are attributable lo more than one activity they have been apportioned across calegories on a basis consislenl with the use ol Ihesg resources. DIGI costs relating lo the Summer term which ends mid July have been recognised as expenditure wthin th8 year. Funds Unrestricted funds are incoming resources avallable for the objects of the ch8rlly wSlhoul further spe¢lfied purpose and are available as general funds. Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets these crileria are charged to the fund Designated funds arg unre5tricled funds eamiarked for particular purposes. 12
WIRRAL 3LS Notes to the Accounts for the year ended 30 June 2024 2 Donatlons and Legacies 2024 Unrèstrictèd 2024 Restricted 2Q24 Total 2023 Total Donations Gift Aid 9.455 2.114 11,569 2,198 2.203 2,198 2,203 3 Income from Charitablè Activitles 2024 Unrestricted 2024 Restrlcted 2024 Total 2023 Total Course fees Mémbership fees Social Events Choir Ev9nls Monthly Walk 170.540 13,090 8,257 2,374 20 194,281 170,540 13,090 8,257 2,374 20 194,281 157,517 13,347 3,872 2,756 60 177.552 4 Investment Income 2024 Unre5trictod 2024 Rgstri¢t•d 2024 Total 2023 Total Bank inlergst 3,693 3.893 1,286 5 Other InGome 2024 Unr8striGt•d 2024 R•8trict•d 2024 Total 2023 Total Refreshments Photocopying 108 135 243 108 135 243 94 823 917 13
WIRRAL 3LS Notes to the Accounts for th8 year ended 30 June 2024 6 Direct Gharitable Expenditure 2024 Unrgstrictgd 2024 RestriGted 2024 Total 2023 Total Direct costs Advertising Printing Poslagp Social Events Choir Events Tulor Fee8 Room Hire Relreshmenls 1,549 5,425 1,072 5.715 1,887 86.180 25.930 1,464 129,222 1.549 5.425 1,072 5.715 1,887 86,180 25,930 1.464 129,222 1.549 4.815 1,494 3,387 696 77,441 23.884 1.162 114,428 Support costs Photocopier Salaries Officè r8nl Telephone Computer maintenanc8 and softwar8 Slalionery Insurance Equipment Bank Charges Sundry expenses 1,748 43,393 8,055 1.297 1,563 403 859 298 2,499 466 60,581 1,748 43,393 8,05S 1,297 1.563 403 859 298 2,499 466 60,561 1,415 38.065 6,876 753 1,102 254 746 339 1.400 174 51,124 Total Diroct Charitable Expenditure 189,803 189,803 165.552 7 Governance Costs 2024 2024 R•8tricted 2024 Total 2023 Total Unrostricted Accountancy Professional fees Depre¢ialion 600 4,993 715 6,308 600 4,993 715 6,308 540 1,008 1.548 14
WIRRAL 3LS Notes to the Accounts for the year ended 30 June 2024 8 Staff Costs and Employees 2024 2023 Wages and salaries 43.393 38,065 43,393 38.065 2024 numb•r 2023 numb&r Averagè nurnber of persons omploygd by the company Charitab18 Aclivilies Administration No employee earn8d more than £60,000 durlng Ihe year. 9 Tanglble flxed assets Plant and machinery etc Cost Al 1 July 2023 Addilions Disposals AI 30 June 2D24 11,764 6,252 1,050 16,966 Depreclatlon At 1 July 2023 Charge for the year On di8posal8 At 30 June 2024 9,784 715 (1,0501 9,449 Net book value AI 30 June 2024 7,517 AI 30 June 2023 1,980 10 Debtors 2024 2023 Trade debtors Other debtors 4,671 4,428 9,097 {4851 4,348 3,863 15
WIRRAL 3LS Notes to the Accounts for the year ended 30 June 2024 11 Credltors: amounts falling due withln one year 2024 2023 Trade creditors Oiher creditors 13,695 36.824 50.519 6.992 33,715 40.707 12 Movement in Funds 2024 Unrestrictgd 2024 Restrl¢ted 2024 Total 2.023 Total Balance al 1 August 2022 Income Expenditure Transfers between funds 95,303 200,420 {196.1111 95,303 200,420 {196,111} 71.079 191,324 1167.1001 Balance at 30 June 2023 99,612 99,612 95,303 5 Othèr Informatlon WIRRAL 3LS is a charitabl8 company limited by guarante6 and incorporated In England. Ils re91ste office Is'.Beblnglon Civlc Cenlre, Civic Way, 8ebinglon, Wirral. CH63 7PN 14 Related Party Disclosures The Truslees hava undert&ken lo contribute an amount not 8xc88ding £10 towards meeting the chanty's liabllilles In Ihe event of il being wound up, The Charity's Trustees wero not paid during the year, Chris Scudamore, a Trustee of the charity received payments as a lulor at the slandard lulor rale in the year. No other Trustee received any emolumenl or payment lor any profe55ional or other services. 15 Controlling Entity The Charity is controlled by the fruslees who are all directors of the company 16
Draft 1113121 WIRRAL 3LS Detailed profit and loss account for the year ended 30 June 2024 This schadule does not form part of the stalutory aGGounts 2024 2023 Sales Donations Gift Aid Donation Course Fees Membership Fees Refreshmcnts Social Events Choir Events Monlhly Walks Photocopying 9,455 2,114 157,517 13.347 94 3,872 2,756 60 823 190.038 2,198 170,540 13,090 108 8,257 2,374 20 135 196,727 Administrative axp8nsès Employee cosls.. Wages and salaries Travel and subsistence 43,393 14 43.407 38.Ci65 26 Premises costs: Rent Photocopier 8.055 1,748 9,803 6,876 1,415 8,291 General adminislratiV8 expenses.. Telephone and fax Postage Stalionery and printing Bank Gharges Insurance Equipment 8xpens8d Software Repairs and maintenance Depreciation Sundry expenses Social Events Choir Events Tutor fees Room Hire Refreshments 1,297 1,072 5,828 2,499 859 298 1,563 753 1,494 5,069 1,400 746 339 1,102 1,008 30 3,387 696 77,441 23,884 1,162 118,511 715 466 5,715 1,887 86,180 25,930 1,464 135,773 Legal and professional costs.. Accountancy fees Advertising and PR other legal and professional Reconciliation diffslsu5pense 600 1,539 4,993 540 1,549 73 (37) 2,125 7,132 196,115 167,018 17