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2023-03-31-accounts

Charity number: 1122091 Registered Company Number: 06262852

(England and Wales)

Livestock

Report of the Trustees and Unaudited Financial Statements

For the year ended 31 March 2023

Page 1 of 17

Charity number: 1122091 Registered Company Number: 06262852

(England and Wales)

Livestock
Contents Page
For the year ended 31 March 2023
Report of the Trustees 3 – 6
Reference and Administrative 7
information
Independent Examiner’s Report 8
Statement of financial activities 9
Statement of financial position 10
Notes to the financial statements 11 - 17

Page 2 of 17

Charity number: 1122091 Registered Company Number: 06262852

(England and Wales)

Livestock Report of the Trustees For the year ended 31 March 2023

The Trustees, who are also directors for the purposes of company law, have pleasure in presenting their report and the financial statements for the charitable company for the year ended 31 March 2023. 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 the Republic of Ireland (FRS 102) (effective 1 January 2015)

OBJECTIVES AND ACTIVITIES

Objectives and aims

Livestock is an arts and community development charity. We run projects that engage with the themes of mental health and wellbeing, focused on individuals’ personal stories. We enable people to share their histories and experiences to connect and communicate with each other. Our peer support groups use creativity as a tool to empower. We work primarily with mothers and families.

The company aims to advance education for the public benefit by the promotion of the arts, especially performance, writing and art; and mental and physical wellbeing through mindfulness and food activities. We work especially with communities in the Brighton and Hove area.

The trustees have considered the Charity Commission’s guidance on public benefit, including the guidance ‘public benefit: running a charity (PB2).

ACHIEVEMENTS AND PERFORMANCE

Significant activities

Mothers Uncovered started a podcast ‘The Secret Life of Mothers’, began 2 new projects supporting mothers and won a Marsh Award (funded by MIND) for Creativity within Peer Support

SoulFood had a serious safeguarding incident this year. Young people, and staff now fine, all services notified, and changes to procedure and shared premises agreements introduced.

Livestock has amended its constitution and articles this year to better reflect its services and the more modern digital processes.

Achievements

Mothers Uncovered

Last year we supported 38 mothers through our regular Mothers Uncovered courses. We found that confidence in meeting others had taken an enormous knock following the pandemic, with women experiencing high levels of anxiety. We spoke to each participant prior to the group and feel proud that we managed to calm them enough to attend. 90% reported a decrease in loneliness and isolation, 40% stated that attending prevented them from spiralling into depression requiring medical intervention.

We began the My Birth project in summer 2022; introduced because of increasing numbers of mothers experiencing severe mental health problems due to attending medical appointments/giving birth alone in the pandemic. This was a peer support group for women on the waiting list for a debrief midwife appointment. We had direct referrals from the health professional teams. Out of the 15 women who attended, 95% reported feeling that their depression had lessened.

Page 3 of 17

Charity number: 1122091 Registered Company Number: 06262852

(England and Wales)

Livestock Report of the Trustees (continued) For the year ended 31 March 2023

Achievements (continued)

Our Three Gen project was intended to bring different generations of mothers together to explore their experiences of motherhood. The pilot project had 100% completion rate and around 85% full attendance over 5 months, with 9 young mums (predominantly in early 20s, many in unstable living conditions) and 7 mothers over the age of 45, all of whom attended the whole course. We worked in partnership with two other third sector organisations, the Young People’s Centre and Recovery Partners. One of the groups had a creche attached. Participants were overwhelmingly positive about the experience. It was particularly successful for the younger mothers, who felt that their needs hadn’t so far been catered for. ‘It felt like a mini selfdevelopment course. You realise not all older mums are judging you. This will definitely help my mental health. I can try to connect with others and have friends so I can get out more instead of feeling like a housewife or only a mum.’

Maternal Health Advocacy

We started a podcast, The Secret Life of Mothers, with the assistance of our new trustee Christina to provide technical support. The idea being to showcase individual mothers’ stories who have faced additional challenges in their motherhood journey, such as bereavement or child’s poor mental health.

Maggie completed the Sound Delivery Spokesperson Network training programme, involving site visits to Channel 4 and media training with journalists. This helped further the advocacy around maternal mental health and matrescence. She had a piece in CYP, was cited in Cosmopolitan and spoke at Tortoise media events.

SoulFood

The beginning of the year saw the end of the young people’s project funded by Children in Need. The project was successful and several young people ambassadors gained confidence throughout the programme to either lead with staff on session to teach other young people to cook, create videos of themselves for online lessons, or support the creation of these videos behind the scenes. All were posted online on the SoulFood social media sites.

We received some funding from the Homity Trust which funded sessions the Table Tennis Club, also for young people. The Old Boat Community Centre funded 8 sessions, 4 for young people and 4 for adults. We recruited a new freelancer Sophie McKean (from Superdoux) for the sessions for young people. These sessions were about messy play and flavour tasting – these were very well subscribed with all sessions full if not oversubscribed. The adults’ sessions which covered topics such as sustainability, food waste, and making the most of the ingredients in the cupboard were less attended and these were not as successful.

We delivered as usual an India Day at St Luke’s Primary School and a few sessions for Brighton Youth Centre during the young persons Fringe Festival. These were very well attended as usual with between 40 – 80 young people for both.

There was a critical safeguarding incident on 26th January 2023 where a young person was bitten by a dog in the centre belonging to a staff member from another group. A paramedic, Ben, who lives locally, who’s also a trustee of BELTA was called and delivered first aid. The YP had scratches under his eye, chin and above mouth and a ripped tear duct, was taken to hospital by parents and subsequently had surgery on his eye. The incident was reported to the local authority. The Safeguarding board, RIDDOR, Chrity Commission and police were also informed. We have been cleared from all services, change in procedure have been made by the centre and staff and the young person is now fine. This incident had an impact on the ability to recruit young people to the sessions until trust between us and the community was restored again. All staff were offered external supervision, and first aid training was refreshed as a matter of caution.

Page 4 of 17

Charity number: 1122091 Registered Company Number: 06262852

(England and Wales)

Livestock Report of the Trustees (continued) For the year ended 31 March 2023

Achievements (continued)

Uncorked

We ran Climate Guilt Club at Brighton Youth Centre for 2 performances in Brighton Fringe, May 2022. This immersive piece took place at the ‘club’ of climate activists, with the ‘audience/participants’ being potential new members of the Club. Participants met the characters, watched scenes and took part in activities. As an added draw, we had Cat Fletcher (founder of Freegle) and local Green councillor Martin Osborne as guest speakers.

Livestock

Organisational wide

We have had a change in our constitution, and we filed and update with the charities commission, and changed our registered address from Onca to Community Base to avoid the cost of office rent, whilst we were managing finance and able to work remotely.

We also amended our articles to reflect processes becoming digital and to make more practical and realistic our trustee tenure.

It has been highlighted over the year that we are increasingly struggling to get funds. This is something that is difficult across the voluntary sector landscape, and the executives have spent a large amount of time in applying for grants and trusts. This coming year we shall be looking at the diversification of income streams with courses that are charged for, training that is charged for and seeking corporate funding. This will be the priority for 2023/24.

Governance

Following last year’s ambitions to strengthen governance skills and increase board numbers, we recruited 2 new trustees, Christina, and Jessica. Both have a background in working with charities and NGO’s, additionally Christina is well versed in areas of risk management and strategic development which are vital skills missing for the charity. Our second signature and chair Kath Vicek stepped down from her role, and Liz McDonald has taken her place in this role. Additionally, we have taken on a new treasurer called Lorraine in a voluntary capacity but not as an official trustee.

We led a Strategy training day in January 2023 for the trustees and introduced annual 1:1’s for all trustees to make sure that their ambitions and development needs were being met.

We have set up a Trello Board for the central administration of paperwork that Trustees will need to access, and given all trustees access to Xero, to increase transparency within the organisation. This has given trustees the opportunity to be more involved day to day with their knowledge and understanding if they choose.

Policy and Procedure

A new finance policy and procedure was signed off by the trustees and the process is now more robust allowing for hours issued, and hours paid to be separate processes by different people. A new bullying and harassment policy and complaints policy were created.

Summary of services were created, and contracts issued for all facilitators. This bought in more standardisation and equity of pay across Livestock with facilitators in different projects being paid the same if they were doing the same role. This has highlighted the need to start looking at a move towards payroll in 2023/25 with a view to Livestock building its reserves to reflect the building of the service and roles for salaried staff to manage this work in the next few years.

Page 5 of 17

Charity number: 1122091 Registered Company Number: 06262852

(England and Wales)

Livestock Report of the Trustees (continued) For the year ended 31 March 2023

FINANCIAL REVIEW

For the year ending 31 March 2023 the charity recorded a net surplus of £5,273 (2022: deficit of £5,294). Total reserves now stand at £21,408 of which £17,685 is restricted. Total income generated for the year was £49,417, (2022: income of £34,600). The charity has received £42,876 in grants during the year (2022: £30,780), including £9,996 from the National Lottery Community Fund, £24,500 from Brighton and Hove Council and £4,935 from the Chalk Cliff Trust.

Expenditure has risen, reflecting an increased level of activity. A total of £44,144 was spent (2022: £39,894). The charity continues to invest in supporting the infrastructure of the charity and ensuring appropriate controls, governance and planning processes are in place.

This has allowed the charity to more clearly allocate support costs to projects, and closely manage activities in line with budgeted costs. Support costs for the year have increased to £16,147 (2022: £7,749). This includes additional administrative resource in the core function of the Charity.

Reserves

Livestock is committed to using its resources in pursuit of its charitable objectives. It is also committed to maintaining a level of reserves that is prudent to meeting ongoing liabilities, sufficient to ensure that all delivery commitments can be met and to protect the long-term future of Livestock’s operations. Livestock’s reserves policy seeks to balance these priorities by aiming to hold a level of general reserves which equates to approximately one month’s expenditure of the charity, based on the planned expenditure for the year.

As at 31 March 2023 general reserves stood at £21,408 which is around 5 month’s expenditure at 2022-23 levels.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

Livestock is a charitable company limited by guarantee; it was incorporated on 30 May 2007 and registered as a charity on 30 December 2007. Livestock was established under a Memorandum of Association, which describes the objects and power of the charitable company; it is governed under its Articles of Association. Under those Articles, the Trustees are elected at the Annual General Meeting. One third of the elected, and all of the co-opted, Trustees must retire at each subsequent Annual General Meeting.

The Members have guaranteed to contribute a maximum of £1 each in the event of the company being wound up. All members of the Trustee Board give their time voluntarily and received no benefits from the charity.

Any expenses reclaimed from the charity are set out in the notes to the accounts.

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

Page 6 of 17

Charity number: 1122091 Registered Company Number: 06262852

(England and Wales)

Livestock Report of the Trustees (continued) For the year ended 31 March 2023

REFERENCE AND ADMINISTRATIVE INFORMATION

Name of charity Livestock Charity registration number 1122091 Company registration number 06262852 Principal address Community Base 113 Queens Road Brighton BN1 3XG

Trustees

The trustees and officers serving during the year and since the year end were as follows:

Mr Nigel James Pilkington (chair) Ms Katherine Jane Vlcek (resigned 19 July 2022) Ms Birgit Rose Valeria Rohoswky-Miller Mr Andrew Furneaux L McDonnell Claire Imogen Foss J Jetmore (appointed 22 January 2023) C Lewis (appointed 22 January 2023) Secretary Ms Maggie Gordon-Walker

Approved by the Board of Trustees and signed on its behalf by

Mr Nigel Pilkington (Trustee) …………………………..

Date: 11 October 2023

Page 7 of 17

Charity number. 1122091 Regisiered Company Number 06262852 (England and Wale8) Livestock Independent Examiners Report to the Trustees For the year ended 31 March 2023 I report to the Injstees cn my examination ofthe ￿)￿nts th8rrty ts the year ended 31 March 2011 RwJon•lbllltl•8 and ba#1# of r•wt A5 the tharity trLkStees, you are re¥￿n￿ble tr the preFthIM of the accounts vAth Ihe rwuirements ofthe CharRle8 Ad 20111.the 2011 Ad'l. I report in respectof my 8xaminthon of Ihe chariWs a￿untS Ca￿18d ouiunder 88don 145 ofthe 2011 A¢t8nd un carrying out my examinalicffi I have followed 1 ￿ 8ppE1￿ble Directions given by the Ch8rty Commission under section 14515llbl ofthgk Indewndent•yAmlnern 8tatsm•nt I have c>)mpl8l•d my exarninobcll. I fxjnfirni that no maitWB have ￿me to my attenbDn In ¢x￿￿￿on wth th• examina giwng me ￿￿Se to telieve that In Jny mat&rfai Tesped.. i. ￿¢¥jn11n9 reccrfdswerg not In fe8peL of fv Ch•nty as requlr•d by section 130 Of1￿ 2011 Art or 2. the 8(£ounts do not acefjrd vjilh tIKsse records, or 3. th8 ac£ounls do not compty with the p￿$¢able requirem•nt8 ¢orttrning the fom and ojrtent of &xounts Set cxrt in th9 Charities (Accounts and Reports) Regulations 2008 olher Ih8n any requirem￿1 that the ￿0￿nts gv8 a ￿'r •/ vthich IB not a matter considered as part ol an Independent ￿amIna￿Cffl. I have come acxoss no other m8ttèTS In conneth'on wjlh the examinat￿ to whth attenlTh SIK￿ld ￿ dra￿ In r¢port in order lo onat4e a prcger underSta￿jIng otlh• account510 te rethd. Rachel Balchin FCA Bulldog Accounbng kn"mbt•d 12 Bfogd819 Pl￿8 Faversham Kent ME13 OAF Page 8 of 17

Charity number: 1122091 Registered Company Number: 06262852

(England and Wales)

Livestock

Statement of Financial Activities (including Income and Expenditure account) For the year ended 31 March 2023

Notes
Income and endowments
from:
Donations and legacies
2
Charitable activities
3
Other trading activities
4
Total
Expenditure on:
Raising funds
5
Charitable activities
6/7/8
Total
Transfers between funds
Net movement in funds
Reconciliation of funds
Total funds brought forward
14
Total funds carried forward
Unrestricted
Funds
£
14,669
237
1,596
16,502
308
13,917
14,225
-
2,277
1,446
3,723
Restricted
Funds
£
32,915
-
-
32,915
271
29,648
29,919
-
2,996
14,689
17,685
2023
£
47,584
237
1,596
2022
£
34,042
558
-
49,417 34,600
579
43,565
486
39,408
44,144 39,894
- -
5,273 (5,294)
16,135 21,429
21,408 16,135

Page 9 of 17

Charity number: 1122091 Registered Company Number: 06262852

(England and Wales)

Livestock Statement of Financial Position As at 31 March 2023

Notes
Tangible Fixed Assets
11
Current Assets
Debtors and prepayments
12
Cash at bank and in hand
Creditors: amounts falling due within one year
13
Net current assets
Total assets less current liabilities
Net assets
The funds of the charity
Restricted income funds
14
Unrestricted income funds
14
Total funds
2023
314
144
21,670
21,814
(720)
21,094
21,408
21,408
17,685
3,723
21,408
2022
494
144
16,071
16,215
(574)
15,641
16,135
16,135
14,689
1,446
16,135

The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime.

The notes on pages 11 to 17 form part of these financial statements.

The financial statements were approved and authorised for issue by the Board and signed on its behalf by:

…………………………………………………………..

Mr Nigel Pilkington

Trustee

Date 11 October 2023

Page 10 of 17

Charity number: 1122091 Registered Company Number: 06262852

(England and Wales)

Livestock Notes to the Financial Statements For the year ended 31 March 2023

1. Accounting policies

Basis of accounting

The financial statements have been prepared under the historical cost convention, except for investments which are included at market value and the revaluation of certain fixed assets 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 Republic of Ireland (FRS 102) (effective 1 January 2015)’, Financial Reporting Standard 102 the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), and the Companies Act 2006.

Livestock meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

2. Income from donations and legacies

Donations received
Grants received
Unrestricted
Funds
Restricted
Funds
£
£
2,673
2,035
11,996
30,880
2023
£
4,708
42,876
2022
£
3,262
30,780
14,669
32,915
47,584 34,042

Analysis of grants received

Albert Hunt
Arnold Clarke
Brighton and Hove Council
Chalk Cliff Trust
Community Works
Groundwork
Homity Trust
National Lottery Community Fund
Sussex Community Foundation
The Prince of Wales
Woodward Trust
2023
2022
-
1,000
-
1,000
24,500
8,730
4,935
4,850
-
1,060
-
390
945
-
9,996
8,780
500
4,970
1,000
-
1,000
-
42,876
30,780

Page 11 of 17

Charity number: 1122091 Registered Company Number: 06262852

(England and Wales)

Livestock Notes to the Financial Statements (continued) For the year ended 31 March 2022

3. Income from charitable activities

Unrestricted Funds
Course fees
2023
2022
£
£
237
558
237
558

4. Income earned from other activities

Unrestricted Funds
Book sales and events
Fundraising activities
2023
2022
£
£
94
1
1,502
-
1,596
1

5. Expenditure on generating donations and legacies

Unrestricted Funds
Donations
Publicity
Unrestricted
Funds
Restricted
Funds
Total
2023
Total
2022
£
£
£
£
182
-
182
96
126
271
397
390
308
271
579
486

6. Costs of charitable activity by fund type

Core
Collaboration
Mothers Uncovered
Soul Food
Children In Need
Support Costs
Unrestricted
Funds
Restricted
funds
2023
2022
£
£
£
£
6,788
-
6,788
7,491
-
4,384
4,384
-
10,611
10,611
13,476
-
4,749
4,749
107
-
886
886
10,585
7,129
9,018
16,147
7,749
13,917
29,648
43,565
39,408

Page 12 of 17

Charity number: 1122091 Registered Company Number: 06262852 (England and Wales)

Livestock Notes to the Financial Statements (continued) For the year ended 31 March 2023

7. Costs of charitable activity by activity type

Core
Collaboration
Mothers Uncovered
Soul Food
Children In Need
Activities
undertaken
directly
Support
Costs
2023
2022
£
£
£
£
6,788
7,129
13,917
11,022
4,384
4,950
9,334
10,611
4,068
14,679
17,642
4,749
-
4,749
107
886
-
886
10,637
27,418
16,147
43,565
39,408

8. Analysis of support costs

Analysis of support costs
Management
Office Costs
Marketing & advertising
Training
Governance costs
Core
Collab-
-oration
Mothers
uncovered
Soul
Food
Children
In Need
4,884
4,950
3,860
-
-
319
-
208
-
-
611
-
-
-
-
16
-
-
-
-
1,299
-
-
-
-
7,129
4,950
4,068
-
-
Management
Marketing & advertising
Office & IT Costs
Training
Governance costs
. Net income / expenditure for the year
This is stated after charging
Accountancy fees
Depreciation
2023
2022
£
£
13,694
5,737
527
-
611
685
16
320
1,299
1,007
16,147
7,749
2023
2022
720
570
180
45

9. Net income / expenditure for the year

Page 13 of 17

Charity number: 1122091 Registered Company Number: 06262852

(England and Wales)

Livestock Notes to the Financial Statements (continued) For the year ended 31 March 2023

10. Comparative for the Statement of Financial Activities

Income and endowments
from:
Donations and legacies
Charitable activities
Other trading activities
Total
Expenditure on:
Raising funds
Charitable activities
Total
Transfers between funds
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
Unrestricted
Funds
£
5,004
558
-
5,562
248
11,022
11,270
-
(5,708)
7,154
1,446
Restricted
Funds
£
29,038
-
-
29,038
238
28,386
28,624
-
414
14,275
14,689
2022
£
34,042
558
-
2021
£
39,027
293
1
34,600 39,321
486
39,408
634
27,397
39,894 28,031
- -
(5,294) 11,290
21,429 10,139
16,135 21,429

11. Tangible Fixed Assets

Cost or valuation
At 1 April 2022
Additions
At 31 March 2023
Depreciation
At 1 April 2022
Charge for the year
At 31 March 2023
Net Book Value
At 1 April 2022
At 31 March 2023
Computer
Equipment
£
539
-
539
(45)
(180)
(225)
494
314
Total
£
539
-
539
(45)
(180)
(225)
494
314

Page 14 of 17

Charity number: 1122091 Registered Company Number: 06262852

(England and Wales)

Livestock Notes to the Financial Statements (continued) For the year ended 31 March 2023

12. Debtors

Amounts falling due within one year
Prepayments
13. Creditors: amounts falling due within one year
14. Movement in funds
Unrestricted Funds – Current Year
Balance at
01/04/2022
Incoming
Resources
General
1,446
16,502
1,446
16,502
Restricted Funds – Current Year
Balance at
01/04/2022
Incoming
Resources
Soul Food
1,617
11,480
Mothers Uncovered
11,157
5,435
Children In Need
1,915
-
Collaboration
-
16,000
14,689
32,915
Accruals and deferred income
Amounts falling due within one year
Prepayments
13. Creditors: amounts falling due within one year
14. Movement in funds
Unrestricted Funds – Current Year
Balance at
01/04/2022
Incoming
Resources
General
1,446
16,502
1,446
16,502
Restricted Funds – Current Year
Balance at
01/04/2022
Incoming
Resources
Soul Food
1,617
11,480
Mothers Uncovered
11,157
5,435
Children In Need
1,915
-
Collaboration
-
16,000
14,689
32,915
Accruals and deferred income
2023
£
144
2022
£
144
144
Balance at
31/03/2023
3,723
2022
£
574
574
144
2023
£
720


720
Outgoing
Resources
(14,225)
Transfers
-
1,446
16,502
(14,225) - 3,723
Balance at
01/04/2022
Incoming
Resources
1,617
11,480
11,157
5,435
1,915
-
-
16,000
Outgoing
Resources
(4,749)
(14,950)
(886)
(9,334)
Transfers
-
-
-
-
Balance at
31/03/2023
8,348
1,642
1,029
6,666
14,689
32,915
(29,919) - 17,685

Page 15 of 17

Charity number: 1122091 Registered Company Number: 06262852 (England and Wales)

Livestock Notes to the Financial Statements (continued) For the year ended 31 March 2023

Unrestricted Funds – Prior Year

General
Restricted Funds – Prior Year
Soul Food
Mothers Uncovered
Children In Need
Balance at
01/04/2021
Incoming
Resources
7,154
5,562
Outgoing
Resources
(11,270)
Transfers
-
Balance at
31/03/2022
1,446
7,154
5,562
(11,270) - 1,446
Balance at
01/04/2021
Incoming
Resources
1,724
-
-
29,038
12,551
-
Outgoing
Resources
(107)
(17,881)
(10,636)
Transfers
-
-
-
Balance at
31/03/2022
1,617
11,157
1,915
14,275
29,038
(28,624) - 14,689
15. Analysis of net assets between funds
Current Year
Unrestricted Funds
General
Restricted Funds
Mothers Uncovered
Soul Food
Children In Need
Collaboration
Previous year
Unrestricted Funds
General
Restricted Funds
Mothers Uncovered
Soul Food
Children in Need
Net current
assets /
(liabilities)
£
3,409
1,642
8,348
1,029
6,666
Net
Assets
£
3,723
1,642
8,348
1,029
6,666
21,094 21,408
£
952
11,157
1,617
1,915
£
1,446
11,157
1,617
1,915
15,641 16,135

Page 16 of 17

Charity number: 1122091 Registered Company Number: 06262852

(England and Wales)

Livestock Notes to the Financial Statements (continued) For the year ended 31 March 2023

16. Related parties

Maggie Gordon-Walker is paid fees for delivering certain project activities, as well as carrying out administration and management activities for the charity. Ms Gordon-Walker also carries out the role of the Charity secretary. In 2022-23, Ms Gordon-Walker received £11,375 (2022: £12,080).

There were no other related party transactions during the period (2021: nil).

Page 17 of 17