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2025-03-31-accounts

Company registration number: 05171367 Charity registration number: 1127490

Queenborough Town Community Centre Limited

(A company limited by guarantee)

Annual Report and Financial Statements

for the Year Ended 31 March 2025

Mack Business Services Limited Office 2 Tweed House Park Lane Swanley BR8 8DT

Queenborough Town Community Centre Limited

Contents

Reference and Administrative Details 1
Trustees' Report 2 to 6
Independent Examiner's Report 7
Statement of Financial Activities 8 to 9
Balance Sheet 10
Notes to the Financial Statements 11 to 19

Queenborough Town Community Centre Limited

Reference and Administrative Details

Charity Registration Number 1127490 Company Registration Number 05171367 The charity is incorporated in England. Registered Office 44 High Street Queenborough ME11 5AA Independent Examiner Mack Business Services Limited Office 2 Tweed House Park Lane Swanley BR8 8DT

Page 1

Queenborough Town Community Centre Limited

Trustees' Report

The trustees, who are directors for the purposes of company law, present the annual report together with the financial statements of the charitable company for the year ended 31 March 2025.

Objectives and activities

Objects and aims

The charity's main objective is for the benefit of the town of Queenborough.

The charity's main aims are:

  1. the provision of facilities for education, support, recreation or other leisure time occupation of individuals who have need of such facilities by reason of their youth, age, infirmity or disablement, financial hardship or economic circumstances or for the public at large in the interests of social welfare and with the object of improving the condition of life of the said inhabitants; and

  2. to promote the advancement of education and learning, including training in employment skills, for the benefit of the inhabitants of the said area.

Page 2

Queenborough Town Community Centre Limited

Trustees' Report

Objectives, strategies and activities

The chariy operates Castle Connections, a community and arts centre in Queenborough. The centre is open seven days a week and the following are some of the actvities the centre provides:

  1. Community Cafe: offers a full range of snacks and drinks, together with children's tuck shop menu. There is a full range of buffet menus for special occasions and meetings, and a range of course around cookery and healthy eating.

  2. Top Hall: a dance and drama room with sprung wooden fllor for all types of dancing, a space for theatre, concerts and play productions - offering classes from ballet to musical theatre.

  3. Bottom Hall: a place of quality decor, excellent for parties, exhibitions and as a dining room.

  4. Arts and Crafts Room: a well equipped room for a full range of arts and crafts subjects, including facilities for pottery with a well established kiln.

The charity continues to support all sections of the community of Queenborough and the surrounding area, promoting facilities for education, social welfare, art and creativity, recreation and leisure and mental health. Provision is available for disadvantaged members of the community and public at large, in the interest of improving the social mobility and advancing well being for all. An open-door policy is in operatin at all times. Residents are welcome for company, advice and activities.

Trustees' expectations are that every visitor is greeted with a smile and enjoys a warm atmosphere and staff are encouraged to keep a caring eye on vunerable users.

With an emphasis on creating a more secure foundation, plans for the future include:

  1. Extending community involvement, by offering more classes and activities;

  2. To strengthen the effectiveness of the HR committee and relationships with staff to ensure the needs of the business are met and

all staff are performing to the expected Charity Commission standards;

  1. Regular training for the team of Trustees, advertising positions to ensure a fully operational Board;

  2. Building stronger links with our community partners, seeking ways to work collaboratively with other local charities;

  3. Exploring funding opportunities to support the work of staff and volunteers and;

  4. Build up our financial reserve and become more self-sustaining, supported by funding bids for projects.

Public benefit

The Trustees have provided a fully accessible centre and have sought to conduct themselves with all expected Charity Commission guidelines.

The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.

Social investment policies

The Board has given their focus to continue re-energising the fabric of the Charity, and securing funding, through reviews of the buildings and administration systems.

Trustees and officers

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

Page 3

Queenborough Town Community Centre Limited

Trustees' Report

Trustees: K Friday R Butcher J Penman P Murray S Bale D Bransgrove P Riley (resigned 16 July 2024) P Halford (appointed 6 March 2025)

Structure, governance and management

Nature of governing document

The charity is a limited company, limited by guarantee as defined by the Companies Act 2006, controlled by its memorandum and articles of association with which it was incorporated on 6 July 2004 as amended by Special Resolutions on 11 October 2008 and 17 February 2017.

Recruitment and appointment of trustees

The charity is required by its Articles of Association to have not less than three or no more than nine trustees, who collectively are called the Council of Management and manage the business of the charity.

At each Annual General Meeting one third of the trustees retire by rotation.

The charity's Articles of Association require that a proposed new trustee may be nominated by the existing Council of Management or by a memeber giving them notice in writing of their intention to propose a person, together with a notice in writing signed by the person to be proposed of their willingness to be elected.

Major risks and management of those risks

Fraud and error

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.

The systems and procedures have been establised and are reviewed on an ongoing basis.

Financial instruments

Objectives and policies

The charity's activities expose it to a number of financial risks including credit risk, cash flow risk and liquidity risk. The use of financial derivatives is governed by the charity’s policies approved by the board of trustees, which provide written principles on the use of financial derivatives to manage these risks. The charity does not use derivative financial instruments for speculative purposes.

Cash flow risk

The charity’s activities expose it primarily to the financial risks of changes in foreign currency exchange rates and interest rates. The charity uses foreign exchange forward contracts and interest rate swap contracts to hedge these exposures.

Interest bearing assets and liabilities are held at fixed rate to ensure certainty of cash flows.

Page 4

Queenborough Town Community Centre Limited

Trustees' Report

Credit risk

The charity’s principal financial assets are bank balances and cash, trade and other receivables, and investments. The charity’s credit risk is primarily attributable to its trade receivables. The amounts presented in the balance sheet are net of allowances for doubtful receivables. An allowance for impairment is made where there is an identified loss event which, based on previous experience, is evidence of a reduction in the recoverability of the cash flows.

The credit risk on liquid funds and derivative financial instruments is limited because the counterparties are banks with high credit-ratings assigned by international credit-rating agencies.

The charity has no significant concentration of credit risk, with exposure spread over a large number of counterparties and customers.

Liquidity risk

In order to maintain liquidity to ensure that sufficient funds are available for ongoing operations and future developments, the charity uses a mixture of long-term and short-term debt finance.

Further details regarding liquidity risk can be found in the Statement of accounting policies in the financial statements.

Statement of trustees' responsibilities

The trustees (who are also the directors of Queenborough Town Community Centre Limited 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), including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland". The report and accounts have been prepared in accordance with the provisions in the Companies Act 2006 relating to small companies.

Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including its income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that can disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Small companies provision statement

This report has been prepared in accordance with the small companies regime under the Companies Act 2006.

Page 5

Queenborough Town Community Centre Limited

Trustees' Report

The annual report was approved by the trustees of the charity on 18 November 2025 and signed on its behalf by:

......................................... R Butcher Trustee

Page 6

Queenborough Town Community Centre Limited

Independent Examiner's Report to the trustees of Queenborough Town Community Centre Limited ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2025.

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:

  1. accounting records were not kept in respect of Queenborough Town Community Centre Limited as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. 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

  4. 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.

...................................... Andrew Grant ACA

Office 2 Tweed House Park Lane Swanley BR8 8DT

18 November 2025

Page 7

Queenborough Town Community Centre Limited

Statement of Financial Activities for the Year Ended 31 March 2025 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)

Note
Income and Endowments from:
Donations and legacies
3
Charitable activities
4
Investment income
5
Total income
Expenditure on:
Raising funds
6
Charitable activities
7
Total expenditure
Net income/(expenditure)
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
19
Note
Income and Endowments from:
Donations and legacies
3
Charitable activities
4
Investment income
5
Total income
Expenditure on:
Raising funds
6
Charitable activities
7
Total expenditure
Net expenditure
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
19
Unrestricted
funds
£
1,268
68,579
550
70,397
(13,377)
(51,512)
(64,889)
5,508
5,508
39,172
44,680
Unrestricted
funds
£
2,474
56,217
437
59,128
(13,970)
(52,379)
(66,349)
(7,221)
(7,221)
46,393
39,172
Restricted
funds
£
6,079
-
-
6,079
(24,767)
-
(24,767)
(18,688)
(18,688)
172,635
153,947
Restricted
funds
£
13,656
-
-
13,656
(16,314)
-
(16,314)
(2,658)
(2,658)
175,293
172,635
Total
2025
£
7,347
68,579
550
76,476
(38,144)
(51,512)
(89,656)
(13,180)
(13,180)
211,807
198,627
Total
2024
£
16,130
56,217
437
72,784
(30,284)
(52,379)
(82,663)
(9,879)
(9,879)
221,686
211,807

All of the charity's activities derive from continuing operations during the above two periods.

The notes on pages 11 to 19 form an integral part of these financial statements. Page 8

Queenborough Town Community Centre Limited

Statement of Financial Activities for the Year Ended 31 March 2025 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)

The funds breakdown for 2024 is shown in note 19.

The notes on pages 11 to 19 form an integral part of these financial statements. Page 9

Queenborough Town Community Centre Limited

(Registration number: 05171367) Balance Sheet as at 31 March 2025

Note
Fixed assets
Tangible assets
14
Current assets
Stocks
15
Debtors
16
Cash at bank and in hand
17
Creditors: Amounts falling due within one year
18
Net current assets
Net assets
Funds of the charity:
Restricted income funds
Restricted funds
Unrestricted income funds
Unrestricted funds
Total funds
19
2025
£
144,521
8,046
1,632
46,902
56,580
(2,474)
54,106
198,627
153,947
44,680
198,627
2024
£
160,802
2,448
1,557
49,473
53,478
(2,473)
51,005
211,807
172,635
39,172
211,807

For the financial year ending 31 March 2025 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

The financial statements on pages 8 to 19 were approved by the trustees, and authorised for issue on 18 November 2025 and signed on their behalf by:

......................................... R Butcher

Trustee

The notes on pages 11 to 19 form an integral part of these financial statements. Page 10

Queenborough Town Community Centre Limited

Notes to the Financial Statements for the Year Ended 31 March 2025

1 Charity status

The charity is limited by guarantee, incorporated in England, and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £1 towards the assets of the charity in the event of liquidation.

The address of its registered office is: 44 High Street Queenborough ME11 5AA

These financial statements were authorised for issue by the trustees on 18 November 2025.

2 Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

The financial statements have been prepared in accordance with 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)) (issued in October 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Basis of preparation

Queenborough Town Community Centre Limited 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 notes.

Going concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity.

Income and endowments

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of the income receivable can be measured reliably.

Donations and legacies

Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these conditions will be fulfilled in the reporting period.

Page 11

Queenborough Town Community Centre Limited

Notes to the Financial Statements for the Year Ended 31 March 2025

Grants receivable

Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.

Investment income

Dividends are recognised once the dividend has been declared and notification has been received of the dividend due.

Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.

Raising funds

These are costs incurred in attracting voluntary income, the management of investments and those incurred in trading activities that raise funds.

Governance costs

These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees meetings and reimbursed expenses.

Government grants

Government grants are recognised based on the accrual model and are measured at the fair value of the asset received or receivable. Grants are classified as relating either to revenue or to assets. Grants relating to revenue are recognised in income over the period in which the related costs are recognised. Grants relating to assets are recognised over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income.

Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

Tangible fixed assets

Individual fixed assets costing £0.00 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation and amortisation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Page 12

Queenborough Town Community Centre Limited

Notes to the Financial Statements for the Year Ended 31 March 2025

Asset class

Leasehold Buildings Fixtures and fittings

Depreciation method and rate

over the term of the lease 20% reducing balance

Stock

Stock is valued at the lower of cost and estimated selling price less costs to complete and sell, after due regard for obsolete and slow moving stocks. Cost is determined using the first-in, first-out (FIFO).

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Statement of Financial Activities over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the charity has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Fund structure

Unrestricted income funds are general funds that are available for use at the trustees discretion in furtherance of the objectives of the charity.

Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.

3 Income from donations and legacies

Page 13

Queenborough Town Community Centre Limited

Notes to the Financial Statements for the Year Ended 31 March 2025

Donations and legacies;
Donations from companies, trusts and similar
proceeds
Donations from individuals
Grants, including capital grants;
Government grants
Total for 2025
Total for 2024
4
Income from charitable activities
Total for 2025
Total for 2024
5
Investment income
Interest receivable and similar income;
Interest receivable on bank deposits
Total for 2025
Total for 2024
6
Expenditure on raising funds
Unrestricted
funds
General
£
-
1,268
-
1,268
2,474
Restricted
funds
£
740
-
5,339
6,079
13,656
Unrestricted
funds
General
£
68,579
68,579
56,217
Unrestricted
funds
General
£
550
550
437
Total
funds
£
740
1,268
5,339
7,347
16,130
Total
funds
£
68,579
68,579
56,217
Total
funds
£
550
550
437

a) Costs of trading activities

Page 14

Queenborough Town Community Centre Limited

Notes to the Financial Statements for the Year Ended 31 March 2025

Note
Costs of goods sold
Depreciation, amortisation and other similar
costs
Total for 2025
Total for 2024
Unrestricted
funds
General
£
12,566
811
13,377
13,970
Restricted
funds
£
8,453
16,314
24,767
16,314
Total
funds
£
21,019
17,125
38,144
30,284
Total
costs
£

7 Expenditure on charitable activities

Note
Governance costs
8
Total for 2024
Unrestricted
funds
General
£
51,512
52,379
Total
funds
£
51,512
52,379
Total
expenditure
£

In addition to the expenditure analysed above, there are also governance costs of £51,512 (2024 - £52,379) which relate directly to charitable activities. See note 8 for further details.

8 Analysis of governance and support costs

Governance costs

Staff costs
Wages and salaries
Other governance costs
Total for 2025
Total for 2024
Unrestricted
funds
General
£
35,260
14,169
49,429
52,379
Total
funds
£
35,260
14,169
49,429
52,379

Page 15

Queenborough Town Community Centre Limited

Notes to the Financial Statements for the Year Ended 31 March 2025

9
Net incoming/outgoing resources
Net outgoing resources for the year include:
Depreciation of fixed assets
10 Trustees remuneration and expenses
11 Staff costs
The aggregate payroll costs were as follows:
Staff costs during the year were:
Wages and salaries
The monthly average number of persons (including senior management /
charity during the year expressed as full time equivalents was as follows:
Administration
No employee received emoluments of more than £60,000 during the year.
12 Independent examiner's remuneration
Other fees to examiners
The examining of accounts of any associate of the charity
2025
£
2024
£
17,125
17,116
2025
£
2024
£
35,260
34,978
leadership team) employed by the
2025
No
2024
No
6
6
2025
£
2024
£
2,083
368
2024
£
17,116
2024
£
34,978
2024
£
368

Page 16

Queenborough Town Community Centre Limited

Notes to the Financial Statements for the Year Ended 31 March 2025

13 Taxation

The charity is a registered charity and is therefore exempt from taxation.

14 Tangible fixed assets

14 Tangible fixed assets
Cost
At 1 April 2024
Additions
At 31 March 2025
Depreciation
At 1 April 2024
Charge for the year
At 31 March 2025
Net book value
At 31 March 2025
At 31 March 2024
Land and
buildings
£
383,602
-
383,602
226,012
16,314
242,326
141,276
157,590
Furniture and
equipment
£
12,265
844
13,109
9,053
811
9,864
3,245
3,212
Total
£
395,867
844
396,711
235,065
17,125
252,190
144,521
160,802

Included within the net book value of land and buildings above is £Nil (2024 - £Nil) in respect of freehold land and buildings and £141,276 (2024 - £157,590) in respect of leaseholds.

15 Stock

15 Stock
Stocks
16 Debtors
Trade debtors
17 Cash and cash equivalents
Cash on hand
Cash at bank
2025
£
8,046
2025
£
1,632
2025
£
194
46,708
46,902
2024
£
2,448
2024
£
1,557
2024
£
167
49,306
49,473

Page 17

Queenborough Town Community Centre Limited

Notes to the Financial Statements for the Year Ended 31 March 2025

18 Creditors: amounts falling due within one year

Other creditors
Accruals
19 Funds
Unrestricted funds
General
Restricted funds
Total funds
Unrestricted funds
General
Restricted funds
Total funds
Balance at 1
April 2024
£
39,172
172,635
211,807
Balance at 1
April 2023
£
46,393
175,293
221,686
Incoming
resources
£
70,397
6,079
76,476
Incoming
resources
£
59,128
13,656
72,784
2025
£
2
2,472
2,474
Resources
expended
£
(64,889)
(24,767)
(89,656)
Resources
expended
£
(66,349)
(16,314)
(82,663)
2024
£
1
2,472
2,473
Balance at 31
March 2025
£
44,680
153,947
198,627
Balance at 31
March 2024
£
39,172
172,635
211,807

20 Analysis of net assets between funds

Tangible fixed assets
Current assets
Current liabilities
Total net assets
Unrestricted
funds
General
£
2,881
56,580
(2,474)
56,987
Restricted
funds
£
141,640
-
-
141,640
Total funds at
31 March
2025
£
144,521
56,580
(2,474)
198,627

Page 18

Queenborough Town Community Centre Limited

Notes to the Financial Statements for the Year Ended 31 March 2025

Tangible fixed assets
Current assets
Current liabilities
Total net assets
21 Analysis of net funds
Cash at bank and in hand
Net debt
Cash at bank and in hand
Net debt
Unrestricted
funds
General
£
2,848
53,478
(2,473)
53,853
Restricted
funds
£
157,954
-
-
157,954
At 1 April
2024
£
49,473
49,473
At 1 April
2023
£
45,867
45,867
Total funds at
31 March
2024
£
160,802
53,478
(2,473)
211,807
At 31 March
2025
£
49,473
49,473
At 31 March
2024
£
45,867
45,867

22 Related party transactions

There were no related party transactions in the year.

Page 19