REGISTERED COMPANY NUMBER: 06759923 (England and Wales) REGISTERED CHARITY NUMBER: 1127027
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31st December 2020
for
RUWACH CHRISTIAN CHURCH
MastersFuller Chartered Certified Accountants 38 Salisbury Road Worthing West Sussex BN11 1RD
RUWACH CHRISTIAN CHURCH
Contents of the Financial Statements for the Year Ended 31st December 2020
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 4 |
| Independent Examiner's Report | 5 | ||
| Statement of Financial Activities | 6 | ||
| Balance Sheet | 7 | ||
| Notes to the Financial Statements | 8 | to | 12 |
| Detailed Statement of Financial Activities | 13 | to | 14 |
RUWACH CHRISTIAN CHURCH
Report of the Trustees for the Year Ended 31st December 2020
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31st December 2020. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES Objectives and aims
The objects of the charity operating through the church are:
"to advance the Christian faith in accordance with the Statement of Beliefs appearing in the Constitution wherever the trustees may from time to time think fit and to fulfil such other purposes as are exclusively charitable according to the law of England and Wales and are connected with the charitable work of the charity;"
"to relieve persons who are in conditions of need or hardship or who are aged or sick and to relieve the distress caused thereby wherever the church is advancing the Christian Faith".
Principal activities
The charity operates as a church, hereafter referred to as Ruwach Christian Church (the church), from premises at 87 Eastern Road, Haywards Heath. The pastoral leadership of the church is the responsibility of Tom and Sophie Partis, who became the recognised spiritual leadership of the church on 1st April 2018. Tom Partis joined the church staff as Assistant Pastor on a full-time basis from 1st September 2017 having previously been a primary school teacher. Tom Partis is one of the elders and has been a member of Ruwach since its inception in 2002.
Public benefit
The trustees have considered the Charities Commission general guidance on public benefit when reviewing the aims, objectives and planned activities of the charity.
Development of the church
The church commenced in September 2002 with 8 participants. It has grown steadily such that 18 years later it averaged approximately 80 at its Sunday morning services. The church is also very active during the entire week providing courses at its training school, facilities for children and youth groups, other fellowship groups known as "life groups" that meet on a weekly basis in homes. In 2020, because of the restrictions imposed by the Corona Virus pandemic, many of these meetings were curtailed but the activity of the church and the provision of support to its members was maintained. Sunday worship and sermons were provided online via Facebook, training courses and the life groups continued using Zoom and other practical support was provided (e.g. shopping, collecting prescriptions, taking to medical appointments etc.). Other support and counselling has been provided via telephone or during one-to-one walks. The engagement of members with church activities has largely been maintained and we look forward to returning to the experience of unrestricted meetings and fellowship in 2021.
ACHIEVEMENT AND PERFORMANCE
Charitable activities
In 2020 activities related to the local community in Haywards Heath and the surrounding Mid-Sussex area were cancelled because of the national lockdown rules. Whenever these events (Haywards Heath Spring Fair, Lindfield Village Day, Haywards Heath Town Day, and the Haywards Heath Christmas Festival) are reinstated Ruwach expects to be fully involved again. The church normally has a very active youth programme. Some contact and activity has been possible online in 2020 but has been severely limited. We are expectant that this area of activity will be restored in 2021. We have a dedicated youth leader employed by the church supported by a team of volunteers. The expectation is that with schools reopening in March 2021 and with increased connection with local schools and community groups, there is potential for significant growth, especially with the youth and couples with young families. There is considerable housing development in the area bringing in new residents and especially young families.
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RUWACH CHRISTIAN CHURCH
Report of the Trustees for the Year Ended 31st December 2020
FINANCIAL REVIEW Financial results
The financial results of the charity's activities through the church are shown in the attached Financial Statements, which have been drawn up in compliance with the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective January 2015).
From time to time monies are received which are specified by donors as to what they may be spent upon. Such monies are therefore credited to Restricted Funds as relevant until such time they are defrayed for their intended purpose.
Despite the potential impact of the pandemic on people's finances the core church membership maintained their level of regular giving using online payments. However, the lack of services held in person meant that no cash or cheque offerings were collected at Sunday services which caused some reduction in income. Our income in 2020, as recorded in the annual accounts, fell by approximately £17,000 compared with 2019.
Expenditure is closely scrutinised by the Trustees. In the light of the reduced income and with no significant reserves it was necessary to make a number of changes to reduce expenditure. We have made major savings on hall hire because of no public meetings. Staff levels have been reduced during 2020. Improved terms have been negotiated with utility and telecoms suppliers which have produced some savings in 2020 and will produce increased savings in 2021. Overall expenditure was approximately £40,000 less than the previous year. Although our current/savings account balance has reduced due to the shortfall of income versus expenditure in recent years we have no mortgages or loans of any nature, and the rental cost of our premises at Eastern Road is very modest at £680 per month and is on the basis of a 5-year lease. The church continues to make full use of these premises. They provide office space and meeting rooms as well as being available to use for evening services and some midweek groups. During lockdown we have held meetings in person for a restricted number of attendees (approx. 25) conforming to social distancing rules and the guidelines for acts of worship.
Reserves policy
The trustees have considered the needs of the charity for the maintenance of appropriate levels of free reserves in accordance with best practice. The trustees believe that, as the church is a faith venture, minimal free reserves should be maintained in the unrestricted (general) fund. The trustees believe therefore that our objective is the retention of free reserves equivalent to three months operating expenses in hand to be appropriate at the present time while recognising that such requirements may change as the church develops.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
Ruwach Christian Church is controlled by its governing documents, the Memorandum and Articles of Association, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
Charity constitution
In 2019 it was decided to review the constitution in light of change in leadership and structure and to reflect the close links with COTN. The revised constitution was presented to the membership and ratified at the Annual General Meeting held on 13th April 2019. A copy of the revised constitution is attached.
Recruitment and appointment of new trustees
The trustees are appointed by the elders, approved by the existing trustees and ratified by the church membership. They serve for two years when they are nominated for re-election, or until they resign.
Trustees
S J Beard P Crouch D Barlow M Allwright
Mark Allwright joined as an additional trustee in April 2020. It is the aim of the church to appoint additional trustees and we continue to seek suitable candidates that meet the criteria detailed in the constitution.
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RUWACH CHRISTIAN CHURCH
Report of the Trustees
for the Year Ended 31st December 2020
STRUCTURE, GOVERNANCE AND MANAGEMENT
Structure and management
Day to day operational responsibility for running the church and the spiritual government and leadership of the church lies with the Pastor and his wife Sophie and the elders. The elders are accountable to and covered by Pastor Marius Gradwell as representing Church of the Nations (COTN) - www.cotn.org. We make a regular financial contribution to this global network of churches.
The elders during the period to the date of this report has comprised: -
Tom and Sophie Partis Stephen and Alison Beard Philip and Trine Crouch
Day to day responsibility for the financial affairs falls to the administration department which is accountable to the elders and thence the trustees. Since November 2016 bookkeeping and accountancy services, including payroll, pensions and gift aid management, have been provided by Amanda May of 123 Accounting Services, 25 Holmesdale Road, Burgess Hill, West Sussex, RH15 9JP. Amanda provides monthly management accounts and the initial preparation work for the annual accounts and the service provided is excellent..
Life groups
The church comprises several "life groups" who meet weekly typically in private homes (but via Zoom during the lockdown) to provide support, encouragement, and fellowship for church members as well as some visitors. There are currently seven life groups with an average of 10-12 members. The life group leaders are accountable directly to the Pastor.
Risk management
The trustees have considered the various risks to which they believe the charity is potentially exposed and as far as is practicable have put in place appropriate procedures in recognition of and to mitigate the effect of such risks. A risk register has been compiled. This has included a specific risk assessment related to the provision of Sunday Services confirming to the national guidelines during lockdown.
Safeguarding
This area continues to be monitored closely especially in the area where the church has responsibility for children or vulnerable persons. No safeguarding issues or complaints were raised in 2020.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
06759923 (England and Wales)
Registered Charity number
1127027
Registered office
87 Eastern Road Haywards Heath West Sussex RH16 3NQ
Trustees
S J Beard P Crouch D Barlow M Allwright (appointed 21.3.20)
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RUWACH CHRISTIAN CHURCH
Report of the Trustees
for the Year Ended 31st December 2020
REFERENCE AND ADMINISTRATIVE DETAILS Independent Examiner
MastersFuller Chartered Certified Accountants 38 Salisbury Road Worthing West Sussex BN11 1RD
Solicitors
DMH Stallard Gainsborough House, Pegler Way, Crawley, West Sussex, RH11 7FZ
Approved by order of the board of trustees on 27th March 2021 and signed on its behalf by:
P Crouch - Trustee
Page 4
Independent Examiner's Report to the Trustees of Ruwach Christian Church
Independent examiner's report to the trustees of Ruwach Christian Church ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31st December 2020.
Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.
Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
-
accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
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the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Ian Walker FCCA Association of Chartered Certified Accountants MastersFuller 38 Salisbury Road Worthing West Sussex BN11 1RD
27th March 2021
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RUWACH CHRISTIAN CHURCH
Statement of Financial Activities
for the Year Ended 31st December 2020
| 2020 Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 100,821 Other trading activities 2 780 Investment income 3 - Total 101,601 EXPENDITURE ON Charitable activities Church running costs 88,251 Grants & donations 13,760 Total 102,011 NET INCOME/(EXPENDITURE) (410) RECONCILIATION OF FUNDS Total funds brought forward 8,798 TOTAL FUNDS CARRIED FORWARD 8,388 |
2019 Total funds £ 117,994 2,707 3 120,704 128,294 14,000 142,294 (21,590) 30,388 8,798 |
|---|---|
The notes form part of these financial statements
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RUWACH CHRISTIAN CHURCH
Balance Sheet
31st December 2020
| 2020 Unrestricted fund Notes £ FIXED ASSETS Tangible assets 7 788 CURRENT ASSETS Debtors 8 6,071 Cash at bank and in hand 4,135 10,206 CREDITORS Amounts falling due within one year 9 (2,606) NET CURRENT ASSETS 7,600 TOTAL ASSETS LESS CURRENT LIABILITIES 8,388 NET ASSETS 8,388 FUNDS 12 Unrestricted funds 8,388 TOTAL FUNDS 8,388 |
2019 Total funds £ 661 6,041 9,744 15,785 (7,648) 8,137 8,798 8,798 8,798 8,798 |
|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2020.
The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2020 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
-
(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
-
(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 27th March 2021 and were signed on its behalf by:
S J Beard - Trustee
The notes form part of these financial statements
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RUWACH CHRISTIAN CHURCH
Notes to the Financial Statements
for the Year Ended 31st December 2020
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Audio-visual equipment - 50% on cost Office furniture & equipment - 20% on cost
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Hire purchase and leasing commitments
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.
Pension costs and other post-retirement benefits
The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
continued...
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RUWACH CHRISTIAN CHURCH
Notes to the Financial Statements - continued
for the Year Ended 31st December 2020
| 2. | OTHER TRADING ACTIVITIES | ||
|---|---|---|---|
| 2020 | 2019 | ||
| £ | £ | ||
| Other income | 215 | 2,075 | |
| Ruwach Training School | 565 | 632 | |
| 780 | 2,707 | ||
| 3. | INVESTMENT INCOME | ||
| 2020 | 2019 | ||
| £ | £ | ||
| Deposit account interest | - | 3 | |
| 4. | NET INCOME/(EXPENDITURE) | ||
| Net income/(expenditure) is stated after charging/(crediting): | |||
| 2020 | 2019 | ||
| £ | £ | ||
| Depreciation - owned assets | 464 | 630 | |
| Hire of plant and machinery | 2,122 | 2,204 | |
| Other operating leases | 7,264 | 6,105 |
5. TRUSTEES' REMUNERATION AND BENEFITS Trustees' expenses
There were no trustees' expenses paid for the year ended 31st December 2020 nor for the year ended 31st December 2019.
6. STAFF COSTS
The average monthly number of employees during the year was as follows:
| Pastoral care Administration |
2020 1 2 3 |
2019 1 3 |
|---|---|---|
| 4 |
No employees received emoluments in excess of £60,000.
continued...
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RUWACH CHRISTIAN CHURCH
Notes to the Financial Statements - continued
for the Year Ended 31st December 2020
7. TANGIBLE FIXED ASSETS
| 7. | TANGIBLE FIXED ASSETS | ||||
|---|---|---|---|---|---|
| Office | |||||
| Audio-visual | furniture | ||||
| equipment | & equipment | Totals | |||
| £ | £ | £ | |||
| COST | |||||
| At 1st January 2020 | 8,878 | 7,414 | 16,292 | ||
| Additions | - | 591 | 591 | ||
| At 31st December 2020 | 8,878 | 8,005 | 16,883 | ||
| DEPRECIATION | |||||
| At 1st January 2020 | 8,624 | 7,007 | 15,631 | ||
| Charge for year | 254 | 210 | 464 | ||
| At 31st December 2020 | 8,878 | 7,217 | 16,095 | ||
| NET BOOK VALUE | |||||
| At 31st December 2020 | - | 788 | 788 | ||
| At 31st December 2019 | 254 | 407 | 661 | ||
| 8. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | ||||
| 2020 | 2019 | ||||
| £ | £ | ||||
| Tax | 4,151 | 6,041 | |||
| Prepayments and accrued income | 250 | - | |||
| Prepayments | 1,670 | - | |||
| 6,071 | 6,041 | ||||
| 9. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | ||||
| 2020 | 2019 | ||||
| £ | £ | ||||
| Other loans (see note 10) | - | 5,000 | |||
| Social security and other taxes | 773 | 1,323 | |||
| Accrued expenses | 1,833 | 1,325 | |||
| 2,606 | 7,648 | ||||
| 10. | LOANS | ||||
| An analysis of the maturity of loans is given below: | |||||
| 2020 | 2019 | ||||
| £ | £ | ||||
| Amounts falling due within one year on demand: | |||||
| Other loans | - | 5,000 |
continued...
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RUWACH CHRISTIAN CHURCH
Notes to the Financial Statements - continued for the Year Ended 31st December 2020
11. LEASING AGREEMENTS
Minimum lease payments under non-cancellable operating leases fall due as follows:
| Within one year Between one and five years In more than five years MOVEMENT IN FUNDS Unrestricted funds General fund TOTAL FUNDS Net movement in funds, included in the above are as follows: Unrestricted funds General fund TOTAL FUNDS Comparatives for movement in funds Unrestricted funds General fund TOTAL FUNDS |
At 1.1.20 £ 8,798 8,798 Incoming resources £ 101,601 101,601 At 1.1.19 £ 30,388 30,388 |
2020 2019 £ £ 8,160 8,080 27,880 32,640 - 3,400 36,040 44,120 Net movement At in funds 31.12.20 £ £ (410) 8,388 (410) 8,388 Resources Movement expended in funds £ £ (102,011) (410) (102,011) (410) Net movement At in funds 31.12.19 £ £ (21,590) 8,798 (21,590) 8,798 |
|---|---|---|
12. MOVEMENT IN FUNDS
continued...
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RUWACH CHRISTIAN CHURCH
Notes to the Financial Statements - continued
for the Year Ended 31st December 2020
12. MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
| Unrestricted funds General fund TOTAL FUNDS |
Incoming resources £ 120,704 120,704 |
Resources Movement expended in funds £ £ (142,294) (21,590) (142,294) (21,590) |
Resources Movement expended in funds £ £ (142,294) (21,590) (142,294) (21,590) |
|---|---|---|---|
| (21,590) |
A current year 12 months and prior year 12 months combined position is as follows:
| Net | |||
|---|---|---|---|
| movement | At | ||
| At 1.1.19 | in funds | 31.12.20 | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 30,388 | (22,000) | 8,388 |
| TOTAL FUNDS | 30,388 | (22,000) | 8,388 |
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Unrestricted funds General fund TOTAL FUNDS |
Incoming resources £ 222,305 222,305 |
Resources Movement expended in funds £ £ (244,305) (22,000) (244,305) (22,000) |
Resources Movement expended in funds £ £ (244,305) (22,000) (244,305) (22,000) |
|---|---|---|---|
| (22,000) |
13. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31st December 2020.
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RUWACH CHRISTIAN CHURCH
| INCOME AND ENDOWMENTS Donations and legacies Tithes & offerings under Gift aid Other offerings Gift aid Other trading activities Other income Ruwach Training School Investment income Deposit account interest Total incoming resources EXPENDITURE Charitable activities Wages Social security Staff costs Office equipment rental Rent Rates & water Insurance Light & heat Telephone Postage & stationery Advertising Sundries Hall hire Repairs & maintenance Computer & website Youth expenses Motor expenses Ruwach Training School Hospitality Praise & worship Catering Children's ministry Accountancy Legal & professional fees Subscriptions Carried forward |
Detailed Statement of Financial Activities for the Year Ended 31st December 2020 |
2020 £ 68,303 13,120 19,398 100,821 215 565 780 - 101,601 61,754 1,436 438 2,122 7,264 283 956 1,647 1,941 327 - 56 1,377 818 463 39 466 - 475 616 - - 2,488 129 768 85,863 |
2019 £ 68,958 28,208 20,828 |
|---|---|---|---|
| 117,994 2,075 632 |
|||
| 2,707 3 |
|||
| 120,704 67,266 2,272 1,072 2,204 6,105 278 1,107 1,785 1,693 375 23 998 13,237 12,396 802 1,073 540 332 1,871 1,370 567 856 2,779 145 604 121,750 |
This page does not form part of the statutory financial statements
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RUWACH CHRISTIAN CHURCH
Detailed Statement of Financial Activities for the Year Ended 31st December 2020
| Charitable activities Brought forward Bank charges Pension Grants Travel costs Conferences Depreciation - Office furniture & equipment Depreciation - Audio-visual equipment Total resources expended Net expenditure |
2020 £ 85,863 218 1,333 14,133 - - 210 254 102,011 102,011 (410) |
2019 £ 121,750 338 6,127 11,270 1,009 1,170 161 469 142,294 142,294 (21,590) |
|---|---|---|
This page does not form part of the statutory financial statements
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