COMPANY REGISTRATION NUMBER: 05802623 CHARITY REGISTRATION NUMBER: 1116500
Behind Closed Doors (BCD) Company Limited by Guarantee Unaudited Financial Statements 30 March 2024
Behind Closed Doors (BCD)
Company Limited by Guarantee
Financial Statements
Period ended 30 March 2024
| Pages | |
|---|---|
| Trustees' annual report (incorporating the director's report) | 1 to 8 |
| Independent examiner's report to the trustees | 9 to 10 |
| Statement of financial activities (including income and | |
| expenditure account) | 11 |
| Statement of financial position | 12 to 13 |
| Statement of cash flows | 14 |
| Notes to the financial statements | 15 to 27 |
Behind Closed Doors (BCD)
Company Limited by Guarantee
Trustees' Annual Report (Incorporating the Director's Report)
Period ended 30 March 2024
The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the period ended 30 March 2024.
Reference and administrative details
| Registered charity name | Behind Closed Doors (BCD) | |
|---|---|---|
| Charity registration number | 1116500 | |
| Company registration number | 05802623 | |
| Principal office | Not disclosed due to safety issues | |
| Registered office | First Floor Offices | |
| Unit A4 | ||
| Old Power Way | ||
| Lowfields Business Park | ||
| Elland | ||
| HX5 9DE | ||
| The trustees | M Lewis | |
| G Crofton | ||
| A Puente | ||
| G Harkness | (Resigned 12 January 2024) | |
| C Harrison | ||
| K J Milner | ||
| G Brutus |
(Appointed 4 March 2024) | |
| P Cannon |
(Appointed 4 March 2024) | |
| K Llewellyn |
(Appointed 4 March 2024) | |
| Bankers | Unity Trust Bank | |
| 4 Brindleyplace | ||
| Birmingham | ||
| B1 2JB | ||
| Virgin Money | ||
| Jubilee House | ||
| Gosforth | ||
| Newcastle | ||
| NE3 4PL | ||
| Redwood Bank | ||
| The Nexus Building | ||
| Broadway | ||
| Letchworth Garden City | ||
| Hertfordshire | ||
| SG6 3TA |
- 1 -
Behind Closed Doors (BCD)
Company Limited by Guarantee
Trustees' Annual Report (Incorporating the Director's Report) (continued)
Period ended 30 March 2024
The Charity Bank Fosse House 182 High Street Tonbridge TN9 1BE
Chief Executive
R Davany G Hyland C Maynard
Company secretary C Maynard Independent examiner John Richard Hall FCA Walter Dawson & Son First Floor Offices, Unit A4 Old Power Way Lowfields Business Park Elland HX5 9DE
(Resigned 29 November 2024) (Appointed 2 December 2024)
- 2 -
Behind Closed Doors (BCD)
Company Limited by Guarantee
Trustees' Annual Report (Incorporating the Director's Report) (continued)
Period ended 30 March 2024
Objectives and activities
BCD’s mission is to build lives free from domestic abuse. The charity's objectives are to promote by preventative and supportive measures and raising awareness and understanding of domestic abuse and violence and providing to the public, and in particular those people whose lives are impacted by domestic abuse and violence ('Impacted Individuals'), support, training and access to services and information as well as working with other agencies for Impacted Individuals and their families.
Provide direct timely intervention services to people affected by domestic abuse in order to both aid in the recovery process and to prevent repeat victimisation.
Develop robust partnerships with other service providers in order to ensure an effective multi agency approach.
Raise awareness of the issue of domestic abuse and to promote best practice. Domestic abuse is always unacceptable. We support everyone affected by it and we act to prevent it.
Our main activities and who we help are described below. All the charitable activities focus on supporting people who are suffering or have suffered from domestic abuse and in raising awareness of the issues and the support and services available. All these activities are undertaken to further our charitable purposes for the public benefit. The trustees consider they comply with guidance issued by the Charity Commission regarding public benefit, under section 4 of the 2011 Charities Act.
The charity's policy is to consult and discuss with employees, through unions, staff councils and at meetings, matters likely to affect employees' interests.
Information of matters of concern to employees is given through information bulletins and reports which seek to achieve a common awareness on the part of all employees of the financial and economic factors affecting the group's performance.
Applications for employment by disabled persons are always fully considered, bearing in mind the aptitudes of the applicant concerned. In the event of members of staff becoming disabled, every effort is made to ensure that their employment within the charity continues and that the appropriate training is arranged. It is the policy of the charity that the training, career development and promotion of disabled persons should, as far as possible, be identical to that of other employees.
- 3 -
Behind Closed Doors (BCD)
Company Limited by Guarantee
Trustees' Annual Report (Incorporating the Director's Report) (continued)
Period ended 30 March 2024
Achievements and performance
Demand for our services remains high with over 700 people trying to access support in the year. Feedback with our service-users continues to be positive as they tell us they come to us because of the trust, hope and individual approach to their support they receive. The majority of our service users are women however, there has been an increased number of male, non-binary and transgender users access our services in the period.
We have continued to work proactively across Leeds encouraging change through our active member roles in forums and bodies such as the Domestic Abuse Voice & Accountability Forum (Chaired by Ruth, our CEO), West Yorkshire Police Scrutiny Panel into Violent Crimes Against Women and Girls (with Ruth being Co-chair) and MARAC (Multi Agency Risk Assessment Conference). Collaboration and participation in these forums has ensured the experiences of our service-users inform the development of the Leeds Domestic Abuse Strategy.
We continue to develop our Men’s Community Practitioners team. Learnings in this area continue to drive and focus our service delivery and we have seen the number of men accessing support increasing. During the year, we were successful in obtaining Lime Culture accreditation ensuring our service can be benchmarked to the highest standard.
At each Board meeting we are provided with data on our users and whilst we note the majority or our users are female and in a heterosexual relationship, the number of individuals that do not identify as female have increase as well as those in a same sex relationship. BCD continues to support service users irrespective of their gender or sexual orientation.
Our team has continued to develop as our performance systems look to see training and development is tailored to individual needs, wants and job requirements. This has resulted in five IDVA accreditations across the team as well as Management courses including (but not limited to) Domestic Abuse Service Manager, Apprenticeship training (both leadership and financial) as well as a Post graduate Diploma.
– A special mention Thank you Ruth, welcome Georgia
Ruth Davany, our CEO since 2021 has successfully driven BCD and the team to the next level. Whilst we are sad that Ruth has decided to move on from BCD, the focus, passion, drive and commitment she has shown over the last three (nearly four) years has been invaluable. Ruth has made a long-lasting impression on the Leeds DV&A sector and will be sorely missed all the staff and the Board at BCD. We wish Ruth every success at Children’s Heart Surgery Fund; they are very lucky to have her.
we’re pleased to welcome Georgia to the role. Georgia has a proven track record of delivery in the charity sector and a real passion for our work. We’re excited to see how she will build on Ruth’s strong foundation and continue to develop our service-user led approach. We’d also like to thank our leadership team for their ongoing commitment and support and for their maintaining our service during this transition.
- 4 -
Behind Closed Doors (BCD)
Company Limited by Guarantee
Trustees' Annual Report (Incorporating the Director's Report) (continued)
Period ended 30 March 2024
Financial review
The income for the period was £861,098 (2023 - £751,836) and expenditure amounted to £773,095 (2023 - £739,973), resulting in net income of £88,003 (2023 - £11,863).
The Board is seeking to build reserves to ensure that there is sufficient to cover a year’s worth of expenditure. The trustees consider that reserves should be at this level given the nature of the work done and the need for BCD's services in the increased cost of living climate. At this level, it will ensure that, in the event of a significant drop in funding, we will be able to continue the charity's current activities while consideration is given to ways in which additional funds may be raised. Unrestricted funds held at the period end amounted to £282,999 (2023 - £269,937) and designated funds held for this purpose amounted to £137,472 (2023 - £119,461). Therefore, the total required level of reserves overall has not been met and we continue to seek to expand our offering through training and increased donations to ensure that our services can continue.
BCD is governed by its Memorandum and Articles of Association, which permits the trustees to invest surplus funds as they shall consider appropriate. The current policy of the trustees is to invest on deposit only, seeking under this policy to obtain the best rate of interest in the market place with providers having FSCS backing and ethics that are not conflicting with the organisation's objectives and activities.
The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks. The Management Committee regularly conducts a review of the major risks to which the charity is exposed, and put in place any systems to limit those risks. Having completed a full review of the risk register in 2023, this is now updated and reviewed on a rolling basis.
Our primary funder is Leeds City Council. BCD delivers part of the Leeds Domestic Violence Service contract. Our Community Domestic Violence team provides practical support and helps clients who are at high risk of harm from their violent and abusive relationship.
Our Prevention and Recovery Services (PARS) provides emotional support for victims of domestic violence and abuse. This is an area that is not funded centrally, as a result, it is funded primarily through grant income. These grants can be short term and received annually or, in some instances, a grant payable over a three year term.
- 5 -
Behind Closed Doors (BCD)
Company Limited by Guarantee
Trustees' Annual Report (Incorporating the Director's Report) (continued)
Period ended 30 March 2024
Plans for future periods
Effective delivery of BCD's mission requires engagement of the whole organisation, so it is imperative that everyone takes an active part in the business planning process. Ultimate responsibility and decision making is the role of the Board, supported by the Chief Executive and Senior Management Team. The strategic challenges facing BCD are discussed at Board level and all staff are involved in developing the business strategy.
A review was done of our strategy in 2023 setting our aims for the next three years. These aims have been created to see that BCD is a sustainable and financially secure organisation. Enabling us to create, develop and deliver a better future for our clients, colleagues and stakeholders.
The strategic aims include:
-
Taking action to prevent domestic abuse;
-
Creating opportunities to support long term recovery of domestic abuse;
-
Providing community based help and support to reduce the risk around children and families; and
-
Recruiting, training and investing in a high performing team who are representative of the communities we support;
Strategies for achieving these aims
Priorities are set to address each of the three year strategic objectives and determine the main strands of work for BCD to focus on in the year. These are then set out in the annual action plan. The action plan has an emphasis on setting the direction of the organisation and, through a strategic and operational framework using key performance indicators to monitor them allows the Board to review BCD's performance against the overarching strategy. Some of the items included within our strategy have been included below.
Taking action to prevent domestic abuse
-
We will establish a training, outreach and engagement plan across various levels to tailor the needs of each user group;
-
We will develop an education programme; and
-
We will continue to provide recovery activities that support prevention
Creating opportunities to support long term recovery of domestic abuse
- We will offer a long term approach to recovery by delivering emotional, practical and employment support to service users
Providing community based help and support to reduce the risk around children and families
-
We will continue to provide community based support for families in medium to high risk situations focussing on the whole family to reduce the present and future risk; and
-
We will continue to develop our men’s service
Recruiting, training and investing in a high performing team who are representative of the communities we support
-
We will invest in continued professional development to deliver essential roles within BCD to a high standard;
-
We will reward the team for their skills and expertise; and
-
We will seek to ensure that the staff and Trustees are diverse and that lived experience is valued in the delivery and leadership of the BCD
-
6 -
At each Board meeting we are provided with an update and assessment as to how we are against the objectives set in the short term (derived from the strategy) as well as having annual strategy update sessions. These annual sessions allow us to have an oversight review of the last twelve months as well as seeking to ensure that any user requirement, staff, legislative or government changes can be considered.
During the year, the CEO and team submitted a significant grant bid to the National Lottery which was successfully awarded post year end. This substantial funding will significantly boost BCD’s efforts to support women who have escaped abusive relationships. It will enable us to strengthen our partnerships with other local organisations including Shantona Women’s and Family Services and Getaway Girls. We plan to expand our outreach programs and develop new initiatives aimed at prevention and education raising awareness and providing resources to help reduce the incidence of domestic abuse in our community.
Structure, governance and management
Behind Closed Doors (BCD) is a registered charity and a company limited by guarantee and is governed by its Memorandum and Articles of Association.
None of the trustees had any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.
During the year indemnity insurance was paid on behalf of the trustees. The cost is included in insurance costs and cannot be separately identified.
The organisation is made up of members, trustees, paid staff and volunteers. The Board of Trustees holds ultimate responsibility for the strategic direction of the charity and for decisions of policy and practice, governing in accordance with the organisation's Memorandum and Articles of Association. The Board delegates day to day decision making to the Chief Executive who reports regularly to the trustees. It is the charity's aim to have a balanced board both in terms of skills and experience and being representative of the communities using the service. A formal process of election and induction of new trustees, by existing members, takes place. A key role of the board is the identification and management of risk. Where risks are identified which require further or more in depth discussion the board will create a smaller sub group mandated to work with the Organisational Director towards formulating an action plan aimed at resolution. The sub group is accountable to the full board in terms of providing regular updates and seeking ratification for any actions.
Trustee induction and training
New trustees undergo an induction to brief them on their legal obligations under charity and company law, the content of the Memorandum and Articles of Association, the decision making process, the business strategy and the recent financial performance of the charity. New trustees are invited to observe Board Meetings in advance of their appointment. They meet key employees of the charity and are encouraged to attend external training events as appropriate. In light of the nature of the work performed by the team and to allow a better understanding of this, each trustee must understand the Leeds safeguarding (previously offered as a course “Leeds Safeguarding Children Partnership (LSCP) Introduction to Safeguarding Young People training” ) policy. A member of the team regularly attends the Board meetings so the Board can hear of the work done as well as individual challenges the team faces on a day to day basis. Only by doing this can the Board aim to truly understand the user requirements and delivery the strategy successfully. Included within the budget is an amount for the training of Trustees which is reviewed annually
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Behind Closed Doors (BCD)
Company Limited by Guarantee
Trustees' Annual Report (Incorporating the Director's Report) (continued)
Period ended 30 March 2024
Trustees' responsibilities statement
The trustees, who are also directors for the purposes of company law, are responsible for preparing the trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charitable company and the incoming resources and application of resources, including the income and expenditure, for that period.
In preparing these financial statements, the trustees are required to:
-
select suitable accounting policies and then apply them consistently;
-
observe the methods and principles in the applicable Charities SORP;
-
make judgments and accounting estimates that are reasonable and prudent;
-
prepare the financial statements on the going concern basis unless it is inappropriate to presume
-
that the charity will continue in business.
The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity 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 charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Small company provisions
This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
The trustees' annual report was approved on 31 January 2025 and signed on behalf of the board of trustees by:
M Lewis Chair
- 8 -
Behind Closed Doors (BCD)
Company Limited by Guarantee
Independent Examiner's Report to the Trustees of Behind Closed Doors (BCD)
Period ended 30 March 2024
I report to the trustees on my examination of the financial statements of Behind Closed Doors (BCD) ('the charity') for the period ended 30 March 2024.
Responsibilities and basis of report
As the trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements 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 the 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
Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales (ICAEW), which is one of the listed bodies.
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:
-
accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or
-
the financial statements do not accord with those records; or
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the financial statements 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 financial statements 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).
-
9 -
Behind Closed Doors (BCD)
Company Limited by Guarantee
Independent Examiner's Report to the Trustees of Behind Closed Doors (BCD)
(continued)
Period ended 30 March 2024
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.
John Richard Hall FCA Independent Examiner
Walter Dawson & Son First Floor Offices, Unit A4 Old Power Way Lowfields Business Park Elland HX5 9DE
31 January 2025
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Behind Closed Doors (BCD)
Company Limited by Guarantee
Statement of Financial Activities (including income and expenditure account)
Period ended 30 March 2024
| 2024 | 2023 | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | ||||
| funds | funds | Total funds | Total funds | ||
| Note | £ | £ | £ | £ | |
| Income and endowments | |||||
| Donations and legacies | 5 | 21,072 | 465,860 | 486,932 | 335,675 |
| Charitable activities | 6 | 328,488 | – | 328,488 | 411,695 |
| Investment income | 7 | 3,994 | – | 3,994 | 4,469 |
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||
| Total income | 353,554 | 465,860 | 819,414 | 587,596 | |
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||
| Expenditure | |||||
| Expenditure on raising funds: | |||||
| Costs of raising funds | 8 | 2,791 | 2,790 | 5,581 | 6,375 |
| Expenditure on charitable activities | 9,10 | 320,925 | 455,088 | 776,013 | 733,598 |
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||
| Total expenditure | 323,716 | 457,878 | 781,594 | 739,973 | |
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||
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||
| Net income | 29,838 | 7,982 | 37,820 | 37,551 | |
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||
| Transfers between funds | – | – | – | – | |
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||
| Net movement in funds | 29,838 | 7,982 | 37,820 | 37,551 | |
| Reconciliation of funds | |||||
| Total funds brought forward | 389,398 | 18,011 | 407,409 | 395,546 | |
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| Total funds carried forward | 419,236 | 25,993 | 445,229 | 395,546 | |
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The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
The notes on pages 15 to 27 form part of these financial statements.
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Behind Closed Doors (BCD)
Company Limited by Guarantee
Statement of Financial Position
Period ended 30 March 2024
| 2024 | 2023 | ||||
|---|---|---|---|---|---|
| Note | £ | £ | £ | £ | |
| Fixed assets | |||||
| Tangible fixed assets | 17 | 6,289 | 6,538 | ||
| Current assets | |||||
| Debtors | 18 | 53,828 | 16,281 | ||
| Cash at bank and in hand | 436,367 | 420,866 | |||
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||||
| 490,195 | 437,147 | ||||
| Creditors: amounts falling due | |||||
| within one year | 19 | 51,255 | 36,276 | ||
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||||
| Net current assets | 438,940 | 400,871 | |||
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||||
| Total assets less current liabilities | 445,229 | 407,409 | |||
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| Net assets | 445,229 | 407,409 | |||
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| Funds of the charity | |||||
| Restricted funds | 25,993 | 18,011 | |||
| Unrestricted funds | 419,236 | 389,398 | |||
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| Total charity funds | 22 | 445,229 | 407,409 | ||
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For the year ending 31 March 2024 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
-
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
-
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.
The statement of financial position continues on the following page. The notes on pages 15 to 27 form part of these financial statements.
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Behind Closed Doors (BCD)
Company Limited by Guarantee
Statement of Financial Position (continued)
Period ended 30 March 2024
These financial statements were approved by the board of trustees and authorised for issue on 31 January 2025, and are signed on behalf of the board by:
M Lewis G Crofton Chair Treasurer
Company registration number: 05802623
Charity registration number: 1116500
The notes on pages 15 to 27 form part of these financial statements.
- 13 -
Behind Closed Doors (BCD)
Company Limited by Guarantee
Statement of Cash Flows
Period ended 30 March 2024
| 2024 | 2023 | |
|---|---|---|
| £ | £ | |
| Cash flows from operating activities | ||
| Net income | 37,820 | 11,863 |
| Adjustments for: | ||
| Depreciation of tangible fixed assets | 3,844 | 2,538 |
| Other interest receivable and similar income | (3,994) | (4,469) |
| Accrued (income)/expenses | 6,670 | (27,918) |
| Changes in: | ||
| Trade and other debtors | (36,836) | 2,796 |
| Trade and other creditors | 7,598 | (11,652) |
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|
| Cash generated from operations | (15,102) | (26,842) |
| Interest received | 3,994 | 4,469 |
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|
| Net cash from operating activities | (19,096) | (22,373) |
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|
| Cash flows from investing activities | ||
| Purchase of tangible assets | (3,595) | (4,914) |
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|
| Net cash used in investing activities | (3,595) | (4,914) |
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|
| Net increase in cash and cash equivalents | 15,501 | (27,287) |
| Cash and cash equivalents at beginning of year | 420,886 | 448,153 |
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|
| Cash and cash equivalents at end of year | 436,367 | 420,866 |
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The notes on pages 15 to 27 form part of these financial statements.
- 14 -
Behind Closed Doors (BCD)
Company Limited by Guarantee
Notes to the Financial Statements
Period ended 30 March 2024
1. General information
The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is First Floor Offices, Unit A4, Old Power Way, Lowfields Business Park, Elland, HX5 9DE.
2. Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Companies Act 2006.
3. Accounting policies
3.1 Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
3.2 Going concern
At the time of approving the accounts, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the accounts.
3.3 Judgements and key sources of estimation uncertainty
In the application of the charity's policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience 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. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
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Behind Closed Doors (BCD)
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Period ended 30 March 2024
3. Accounting policies (continued)
3.4 Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes unless the funds have been designated for other purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.
Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
3.5 Incoming resources
Income is recognised when the charity is legally entitled to it after any performance 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 charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of donation.
Income from donated goods and services is measured at fair value and is recognised in the accounts when received if the value can be reliably measured.
Deferred income represents amounts received for future periods and is released to incoming resources in the period for which it has been received. Such income is only deferred when:
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the donor specifies that the grant or donation must only be used in future accounting periods; or
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the donor has imposed conditions which must be met before the charity has unconditional entitlement.
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods and services provided in the normal course of business, net of discounts, VAT and other sales related taxes.
- 16 -
Behind Closed Doors (BCD)
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Period ended 30 March 2024
3. Accounting policies (continued)
3.6 Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates.
Costs of generating funds are the costs of trading for fundraising purposes.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
3.7 Operating leases
Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.
3.8 Tangible assets
Tangible fixed assets costing £500 or more are initially recorded at cost and subsequently stated at cost or valuation less any accumulated depreciation and impairment losses.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in net income/(expenditure) for the year.
3.9 Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Fixtures and fittings
- 33% straight line
3.10 Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs.
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Behind Closed Doors (BCD)
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Period ended 30 March 2024
3. Accounting policies (continued)
3.11 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings and current liabilities.
3.12 Financial instruments
The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instrument Issues' of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable 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 its liability simultaneously.
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless 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 creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if 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 interest method.
Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or cancelled.
- 18 -
Behind Closed Doors (BCD)
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Period ended 30 March 2024
3. Accounting policies (continued)
3.13 Employee benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
3.14 Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
4. Limited by guarantee
The charitable company is a company limited by guarantee and has no share capital. In the event of winding-up the liability of each member is limited to £1.
5. Donations and legacies
| Unrestricted | Restricted | Total Funds | |
|---|---|---|---|
| Funds | Funds | 2024 | |
| £ | £ | £ | |
| Donations | |||
| Donations and gifts | 14,403 | – | 14,403 |
| Grants | |||
| Henry Smith | – | 39,000 | 39,000 |
| Big Lottery | – | 193,543 | 193,543 |
| Women's Lives Leeds | – | 34,519 | 34,519 |
| Government Grants | – | 190,862 | 190,862 |
| West Yorkshire Police and Crime Commissioner | – | 7,936 | 7,936 |
| Other grants under £1,000 | 6,669 | – | 6,669 |
──────── |
───────── |
───────── |
|
| 21,072 | 465,860 | 486,932 | |
════════ |
═════════ |
═════════ |
- 19 -
Behind Closed Doors (BCD)
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Period ended 30 March 2024
5. Donations and legacies (continued)
| Unrestricted | Restricted | Total Funds | ||
|---|---|---|---|---|
| Funds | Funds | 2023 | ||
| £ | £ | £ | ||
| Donations | ||||
| Donations and gifts | 24,374 | – | 24,374 | |
| Grants | ||||
| Henry Smith | – | 39,000 | 39,000 | |
| Big Lottery | – | 157,199 | 157,199 | |
| Lloyds Bank Foundation | – | 35,293 | 35,293 | |
| Garfield Weston Foundation | – | 15,000 | 15,000 | |
| Women's Lives Leeds | – | 31,138 | 31,138 | |
| Leeds Women’s Aid - Sanctuary | – | 28,668 | 28,668 | |
| Sovereign Health Care | – | 5,000 | 5,000 | |
──────── |
───────── |
───────── |
||
| 24,374 | 311,298 | 335,672 | ||
| 6. | Charitable activities | |||
| Unrestricted | Restricted | Total Funds | ||
| Funds | Funds | 2024 | ||
| £ | £ | £ | ||
| Service Level Agreements | 318,973 | – | 318,973 | |
| Training and other income | 9,515 | – | 9,515 | |
───────── |
───────── |
───────── |
||
| 328,488 | – | 328,488 | ||
═════════ |
═════════ |
═════════ |
||
| Unrestricted | Restricted | Total Funds | ||
| Funds | Funds | 2023 | ||
| £ | £ | £ | ||
| Service Level Agreements | 318,973 | 82,492 | 401,465 | |
| Training and other income | 10,230 | – | 10,230 | |
───────── |
───────── |
───────── |
||
| 329,203 | 82,492 | 401,465 | ||
═════════ |
═════════ |
═════════ |
| 7. | Investment income | ||||
|---|---|---|---|---|---|
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||
| Funds | 2024 | Funds | 2023 | ||
| £ | £ | £ | £ | ||
| Interest receivable | 3,994 | 3,994 | 4,469 | 4,469 | |
═══════ |
═══════ |
═══════ |
═══════ |
- 20 -
Behind Closed Doors (BCD)
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Period ended 30 March 2024
8. Costs of raising funds
| Unrestricted | Restricted | Total Funds | |
|---|---|---|---|
| Funds | Funds | 2024 | |
| £ | £ | £ | |
| Fundraising agents | 2,565 | 2,565 | 5,130 |
| Other fundraising costs | 226 | 225 | 451 |
─────── |
─────── |
─────── |
|
| 2,791 | 2,790 | 5,581 | |
═══════ |
═══════ |
═══════ |
|
| Unrestricted | Restricted | Total Funds | |
| Funds | Funds | 2023 | |
| £ | £ | £ | |
| Fundraising agents | 2,830 | 2,830 | 5,660 |
| Other fundraising costs | 358 | 357 | 715 |
─────── |
─────── |
─────── |
|
| 3,188 | 3,187 | 6,375 | |
═══════ |
═══════ |
═══════ |
|
| Expenditure on charitable activities by fund type | |||
| Unrestricted | Restricted | Total Funds | |
| Funds | Funds | 2024 | |
| £ | £ | £ | |
| Support services | 198,826 | 281,946 | 480,772 |
| Support costs | 122,099 | 173,142 | 295,241 |
───────── |
───────── |
───────── |
|
| 320,925 | 455,088 | 776,013 | |
═════════ |
═════════ |
═════════ |
|
| Unrestricted | Restricted | Total Funds | |
| Funds | Funds | 2023 | |
| £ | £ | £ | |
| Support services | 188,947 | 243,655 | 432,602 |
| Support costs | 127,329 | 173,667 | 300,996 |
───────── |
───────── |
───────── |
|
| 316,276 | 417,322 | 733,598 | |
═════════ |
═════════ |
═════════ |
9. Expenditure on charitable activities by fund type
10. Expenditure on charitable activities by activity type
| Activities | ||||
|---|---|---|---|---|
| undertaken | Total funds | Total fund | ||
| directly | Support costs | 2024 | 2023 | |
| £ | £ | £ | £ | |
| Support services | 480,772 | 292,147 | 772,919 | 730,647 |
| Governance costs | – | 3,094 | 3,094 | 2,951 |
───────── |
───────── |
───────── |
───────── |
|
| 480,772 | 295,241 | 776,013 | 733,598 | |
═════════ |
═════════ |
═════════ |
═════════ |
Support services includes support for people who are suffering or have suffered from domestic abuse. All support and governance costs are allocated to this charitable activity.
- 21 -
Behind Closed Doors (BCD)
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Period ended 30 March 2024
11. Analysis of support costs
| Support | ||||
|---|---|---|---|---|
| services | Total 2024 | Total 2023 | ||
| £ | £ | £ | ||
| Staff costs | 211,848 | 211,848 | 197,417 | |
| Premises | 26,833 | 26,833 | 32,124 | |
| General office | 20,943 | 20,943 | 41,741 | |
| Human resources | 6,912 | 6,912 | 3,810 | |
| Finance costs | 306 | 306 | 208 | |
| Governance costs | 3,094 | 3,094 | 2,951 | |
| Insurance | 2,692 | 2,692 | 2,442 | |
| Other professional fees | 3,296 | 3,296 | 5,861 | |
| Training | 9,506 | 9,506 | 11,270 | |
| Sundry expenses | 5,967 | 5,967 | 634 | |
| Depreciation | 3,844 | 3,844 | 2,538 | |
───────── |
───────── |
───────── |
||
| 295,241 | 295,241 | 300,996 | ||
═════════ |
═════════ |
═════════ |
||
| 12. | Net income | |||
| Net income is stated after charging/(crediting): | ||||
| 2024 | 2023 | |||
| £ | £ | |||
| Depreciation of tangible fixed assets | 3,844 | 2,538 | ||
════════ |
════════ |
|||
| 13. | Independent examination fees | |||
| 2024 | 2023 | |||
| £ | £ | |||
| Fees payable to the independent examiner for: | ||||
| Independent examination of the financial statements | 2,460 | 2,555 | ||
═══════ |
═══════ |
|||
| 14. | Staff costs | |||
| The total staff costs and employee benefits for the reporting period are | analysed as | follows: | ||
| 2024 | 2023 | |||
| £ | £ | |||
| Wages and salaries | 567,434 | 534,820 | ||
| Social security costs | 45,630 | 40,068 | ||
| Employer contributions to pension plans | 49,918 | 42,933 | ||
───────── |
───────── |
|||
| 662,982 | 617,821 | |||
═════════ |
═════════ |
- 22 -
Behind Closed Doors (BCD)
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 30 March 2024
14. Staff costs (continued)
The average head count of employees during the year was 24 (2023: 21). The average number of full-time equivalent employees during the year is analysed as follows:
| 2024 | 2023 | |
|---|---|---|
| No. | No. | |
| Support workers | 17 | 15 |
| Management and administration | 7 | 5 |
──── |
──── |
|
| 24 | 20 | |
════ |
════ |
No employee received employee benefits of more than £60,000 during the year (2023: nil).
Key Management Personnel
Key management personnel include all persons that have authority and responsibility for planning, directing and controlling the activities of the charity. The total compensation paid to key management personnel for services provided to the charity was £118,808 (2023: £147,795).
15. Trustee remuneration and expenses
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year (2023 - nil). No trustees were reimbursed for travel expenses during the year (2023 - nil).
16. Taxation
As a charity the company is exempt from tax on income falling within Part II of the Corporation Taxes Act 2010 and on gains falling within s256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objectives. No tax charges have arisen in the charity.
- 23 -
Behind Closed Doors (BCD)
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Period ended 31 March 2023
17. Tangible fixed assets
| Fixtures | ||
|---|---|---|
| and fittings | ||
| £ | ||
| Cost | ||
| At 1 April 2023 | 28,895 | |
| Additions | 3,595 | |
──────── |
||
| At 31 March 2024 | 32,490 | |
════════ |
||
| Depreciation | ||
| At 1 April 2023 | 22,357 | |
| Charge for the year | 3,844 | |
──────── |
||
| At 31 March 2024 | 26,201 | |
════════ |
||
| Carrying amount | ||
| At 31 March 2024 | 6,289 | |
════════ |
||
| At 31 March 2023 | 6,538 | |
════════ |
||
| Debtors | ||
| 2024 | 2023 | |
| £ | £ | |
| Trade debtors | 44,393 | 6,288 |
| Prepayments and accrued income | 8,085 | 7,374 |
| Other debtors | 1,350 | 2,619 |
──────── |
─────── |
|
| 53,828 | 16,281 | |
════════ |
═══════ |
|
| Creditors: amounts falling due within one year | ||
| 2024 | 2023 | |
| £ | £ | |
| Trade creditors | 4,436 | 2,346 |
| Accruals and deferred income | 30,171 | 22,790 |
| Social security and other taxes | 16,648 | 11,140 |
| Other creditors | – | – |
──────── |
──────── |
|
| 51,225 | 36,276 | |
════════ |
════════ |
|
| Deferred income | ||
| 2024 | 2023 | |
| £ | £ | |
| At 1 April 2023 | 16,919 | 16,921 |
| Amount released to income | (16,919) | (9,752) |
| Amount deferred in year | 16,694 | 9,750 |
──────── |
──────── |
|
| At 31 March 2024 | 16,694 | 16,919 |
════════ |
════════ |
18. Debtors
19. Creditors: amounts falling due within one year
20. Deferred income
- 24 -
Behind Closed Doors (BCD)
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Period ended 30 March 2024
20. Deferred income (continued)
Deferred income represents grant income for which the SORP recognition criteria had not yet been met.
21. Pensions and other post-retirement benefits
Defined contribution plans
The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £49,918 (2023: £42,933).
The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.
22. Analysis of charitable funds
Unrestricted funds
| Unrestricted funds | |||||
|---|---|---|---|---|---|
| At | At | ||||
| 1 April 2023 | Income | Expenditure | Transfers | 31 Mar 2024 | |
| £ | £ | £ | £ | £ | |
| General funds | 269,937 | 353,554 | (323,716) | (20,964) | 278,811 |
| Contingency fund | 119,461 | – | – | 20,964 | 140,425 |
───────── |
───────── |
───────── |
──────── |
───────── |
|
| 389,398 | 353,554 | (323,716) | – | 419,236 | |
═════════ |
═════════ |
═════════ |
════════ |
═════════ |
|
| At | At | ||||
| 1 April 2022 | Income | Expenditure | Transfers | 31 Mar 2023 | |
| £ | £ | £ | £ | £ | |
| General funds | 260,079 | 358,046 | (319,464) | (28,724) | 269,937 |
| Contingency fund | 90,737 | – | – | 28,724 | 119,461 |
───────── |
───────── |
───────── |
──────── |
───────── |
|
350,816═════════ |
358,046═════════ |
(319,464)═════════ |
–════════ |
389,398═════════ |
The income funds of the charity include the designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
The contingency fund is set aside by the trustees to cover staffing costs in case of long term sickness, redundancies and other unforeseen staffing costs.
- 25 -
Behind Closed Doors (BCD)
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Period ended 30 March 2024
22. Analysis of charitable funds (continued)
Restricted funds
| Restricted funds | ||||||
|---|---|---|---|---|---|---|
| At | At | |||||
| 1 April 2023 | Income | Expenditure | Transfers | 31 | Mar 2024 | |
| £ | £ | £ | £ | £ | ||
| Prevention and recovery | 9,924 | 24,479 | (250,403) | – | – | |
| Management, | ||||||
| administration and | ||||||
| monitoring | – | – | – | – | – | |
| Safeguarding fund | 1,888 | – | – | – | 1,888 | |
| Sanctuary Scheme | – | – | – | – | – | |
| Leeds Domestic | – | 190,862 | (190,862) | |||
| Women's Leeds Lives | 6,199 | 34,519 | (16,613) | – | 24,105 | |
───────── |
───────── |
───────── |
───────── |
────────── |
||
| 18,011 | 465,860 | (457,878) | – | 25,993 | ||
═════════ |
═════════ |
═════════ |
═════════ |
══════════ |
||
| Restricted funds | ||||||
| At | At | |||||
| 1 April 2022 | Income | Expenditure | Transfers | 31 Mar 2023 | ||
| £ | £ | £ | £ | £ | ||
| Prevention and recovery | 46,326 | 247,117 | (279,935) | (3,584) | 9,924 | |
| Management, | ||||||
| administration and | ||||||
| monitoring | – | 33,043 | (33,043) | – | ||
| Safeguarding fund | 1,988 | – | (100) | – | 1,888 | |
| Sanctuary Scheme | (3,584) | – | – | 3,584 | – | |
| Leeds Domestic | – | – | – | |||
| Violence Scheme | – | 82,492 | (82,492) | – | ||
| Women's Leeds Lives | – | 31,138 | (24,939) | – | 6,199 | |
───────── |
───────── |
───────── |
───────── |
───────── |
||
44,730═════════ |
393,790═════════ |
(420,509)═════════ |
–═════════ |
18,011═════════ |
The Prevention and Recovery Service was funded by Henry Smith, Big Lottery Fund, The Pilgrim Trust and Garfield Weston Foundation. This funding provides support staff delivering front-line and office based phone support.
The Management, Administration and Monitoring fund is made up of funds received from Lloyds Bank Foundation towards salaries of the Chief executive and the Admin, Monitoring and Finance Coordinator.
The Safeguarding fund is for safeguarding emergencies.
Women's Live Leeds was funded by Leeds Women's Aid.
- 26 -
Behind Closed Doors (BCD)
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Period ended 30 March 2024
23. Analysis of net assets between funds
| Unrestricted | Restricted | Total Funds | |
|---|---|---|---|
| Funds | Funds | 2024 | |
| £ | £ | £ | |
| Tangible fixed assets | 6,289 | – | 6,289 |
| Current assets | 490,195 | ||
| Creditors less than 1 year | (51,255) | ||
───────── |
──────── |
───────── |
|
| Net assets | 419,236 | 25,993 | 445,229 |
═════════ |
════════ |
═════════ |
|
| Unrestricted | Restricted | Total Funds | |
| Funds | Funds | 2023 | |
| £ | £ | £ | |
| Tangible fixed assets | 6,538 | – | 6,538 |
| Current assets | 397,616 | 39,531 | 437,147 |
| Creditors less than 1 year | (14,756) | (21,520) | (36,276) |
───────── |
──────── |
───────── |
|
| Net assets | 389,398 | 18,011 | 407,409 |
═════════ |
════════ |
═════════ |
|
| Analysis of changes in net debt | |||
| At | |||
| At 1 Apr 2023 | Cash flows | 31 Mar 2024 | |
| £ | £ | £ | |
| Cash at bank and in hand | 420,866 | 15,501 | 436,367 |
═════════ |
═════════ |
═════════ |
24. Analysis of changes in net debt
25. Related parties
There have been no related party transactions in the year.
- 27 -