**Charity registration number 1130234**
**Company registration number 06910301 (England and Wales)**
## **BRACKNELL GYMNASTICS CLUB**
# **ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS**
**FOR THE YEAR ENDED 31 AUGUST 2022**
## **BRACKNELL GYMNASTICS CLUB**
## **LEGAL AND ADMINISTRATIVE INFORMATION**
|**Trustees**|Mr P Tranckle|
|---|---|
||Mrs L A Barker|
||Mr D Crann|
||Mr A Smith|
|**Charity number**|1130234|
|**Company number**|06910301|
|**Registered office**|4 Alexander Close|
||Finchampstead|
||Wokingham|
||Berkshire|
||RG40 3GB|
|**Independent examiner**|Warner Wilde Limited|
||4 Marigold Drive|
||Bisley|
||Surrey|
||United Kingdom|
||GU24 9SF|
|**Bankers**|Lloyds TSB - Bracknell|
||High Street|
||Bracknell|
||Berkshire|
||RG12 2QT|
## **BRACKNELL GYMNASTICS CLUB**
## **CONTENTS**
||**Page**|
|---|---|
|Trustees' report|1 - 2|
|Independent examiner's report|3|
|Statement of financial activities|4|
|Balance sheet|5|
|Notes to the financial statements|6 - 14|
## **BRACKNELL GYMNASTICS CLUB**
## **TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)** _**FOR THE YEAR ENDED 31 AUGUST 2022**_
The trustees present their annual report and financial statements for the year ended 31 August 2022.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006 and "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**
The charity's objects are to foster and promote community participation in healthy recreation, for the benefit of the inhabitants of Bracknell and the surrounding districts. The policies adopted in furtherance of these objects are the provision of facilities and coaching for gymnasts and there has been no change in these during the year.
During the period the charity achieved its objectives by running regular coaching sessions for gymnasts in multiple disciplines, including Team Gym, General Gymnastics, Freestyle Gymnastics and DMT (Double Mini Trampoline).
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
## **Achievements and performance**
The 23 gymnasts who represented GBR in 2021 received the Pride of Bracknell ‘Team’ Award. Of those 23 gymnasts, they achieved: 7 bronze medals, 10 silver medals, 1 gold medal and European title. One was also awarded the ‘All Stars’ for his performance on Tumble at the Europeans.
6 teams qualified for the British Championships across 4 age groups. The Youth Black team won the British title. At the Championships another three of our senior gymnasts were recognised with the award of ‘Master Gymnast’ for their international representation.
One gymnast was also selected to represent GBR in Portugal for DMT at the Scalabis where she won gold medals in team and individual competition.
13 gymnasts were selected to represent GBR in Luxembourg for the European Championships in 2022 (scheduled for September).
Two coaches passed their Level 2 TeamGym coaching qualifications. One also passed his Level 1 Trampoline coaching qualification.
## **Financial review**
It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees considers that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.
At the balance sheet date the charity held £301,695 (2021: £253,005) of unrestricted reserves and £2,479 (2021: £3,305) of restricted reserves.
The trustees h ave 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 charity adopts the British Gymnastics child protection policy and codes of conduct for coaches and volunteers, communications policy, travel policy and risk assessment control procedures.
- 1 -
## **BRACKNELL GYMNASTICS CLUB**
## **TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)** _**FOR THE YEAR ENDED 31 AUGUST 2022**_
## **Structure, governance and management**
The charity is a company limited by guarantee , it was incorporated as a company on 19 May 2009 and registered as a charity on 19 June 2009 .
The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:
Mr P Tranckle
Mrs L A Barker Mr D Crann Mr A Smith
Trustees are identified through contacts of the existing trustees, they will have the necessary skills identified as required for the trustee vacancy. Potential trustees are then invited to a meeting on a trial basis before a recommendation is made. The trustee is then voted in by the members.
None of the trustees has 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.
The charity is managed by the four trustees (at least half of whom have gymnastics coaching qualifications). A team of self-employed coaches run the coaching sessions. The trustees organise events, training camps and entry to competitions.
The charity is affiliated with British Gymnastics. All members are affiliates of British Gymnastivs and all coaches must have Disclosure and Barring Service (DBS) checks. In addition the charity must have a trained welfare officer. The charity has also met the requirements of 'GYMark', the British Gymnastics Club mark standard.
Trustees are included and trained on appointment, existing trustees go through specific expectations and responsibilities. They are also provided with a copy of the Charity Commission booklet on trustee responsibilities.
The trustees' r eport was approved by the Board of Trustees.
.............................. Mr P Tranckle **Trustee**
19.05.23 Date: .............................................
- 2 -
BRACKNELL GYMNASTICS CLUB
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF BRACKNELL GYMNASTICS CLUB
I rewt to the trustoos on my •xamlnatlon of th8 fInaal sts1•mts of Brackn8U GyTnnostiGs Club (the chartty)
for the year ended 31 August 2022.
R•8ponslbllltl•s and basls of rnport
As tha trustees of the charity land a150 its direct5 for the purposes of txmpany lawl you are responsible for the
preparation of tho Ilnandal 81atwmonts kn acc*xdanc* with thg ruirementS of tho Companie8 Act 2006 {th0
2006 Act).
Havlng 8atl8ffi8d th81 the flnar*Ja 8tstemwts of the ¢harlty 8r8 nol requlred to b8 audltod under Part 18 of
the 2006 Act and are ellgibb lor independent examlnation, I report in r¢spe¢l of my oxamk)atSon of the charitys
financial statements carried r¥Jt under section 145 of the Charilies Act 2011 {thè 2011 Actl. In Catyng Out my
•xamination I have followed all the appIThb DYectior given by the Charity Commi881on under seOn 14515}
Ib) of tho 2011 Act
knd•p•nd•nt •xamln•rf• •tat•m•nt
Sin¢8 cha3 gro$8 income exceed&d £250.000 your oxamlngr nist bo o m8mbar of a t¥)dy 11818d In
8eclkJn 145 of the 2011 Act. l ¢onflrm that l am qualtlled to undertake tho examlnauon because l am o momber
of . whSch15 one of the Ilsled bodles.
I have compl•led my •mInatIon. I conflm) that Th) matt•rs have c>)me to my attentlon In conn8don wyth tha
examSnafjorb gin9 rne cause to believe that in any material resp)
accounting rerS werg rKJt kept in respoci ol tho ¢harity as r¢quirgd by Sacti 386 of the 2008Act'. or
thg flnandal stslements ¢$) not ffXLvd wllh th080 c
thg flnan¢lal stat8m8nts do not compty wSth Ihe accounung T•qulrom8nts of sect1 396 of th& 2006 Act
othgr than 8ny raqulremgnt that tha accounts give a Irue and lair view is not a matt8r considered as
part ol an Indépendent examln8lon', or
the flnan¢lal Stalemtrnls have not be ywred kn actordanc• wllh tho Ththod$ and prlndpl•s of th•
Stslement of Recommended Pradce for accounting and reportlng by d)arftl&$ appIlble to charftlgs
preparing their accounts in accordarth with tho FInaral Reporting Standard appli¢abia in the UK and
Republ1¢ of Iroland IFRS 102).
I have no conc*m8 and havo m acrcA8 no olh6r mattern in c¢nnec*on th thè examination to whlch attonuon
8hould ba drawn In INS report In order to enable o prop8r underBtsndlng of Ihe flnand81 Statsments to b
rfjadd.
F J Wlldo FCCA DChA
Warner Wik18 Llmii8d
4 Marlgold Dr8
Bi81ey
Surroy
GU24 9SF
United Kingdom
## **BRACKNELL GYMNASTICS CLUB**
## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT** _**FOR THE YEAR ENDED 31 AUGUST 2022**_
|**Unrestricted**
**Restricted**
**funds**
**funds**
**2022**
**2022**
**Notes**
**£**
**£**
**Income from:**
Donations and legacies
**3**
27,476
-
Charitable activities
**4**
290,739
-
Investments
**5**
18
-
**Total income**
318,233
-
**Expenditure on:**
Raising funds
**6**
14,976
-
Charitable activities
**7**
254,459
826
Other
**11**
105
-
**Total expenditure**
269,540
826
**Net income/(expenditure)**
**for the year/**
**Net movement in funds**
48,693
(826)
Fund balances at 1
September 2021
253,002
3,305
**Fund balances at 31 August**
**2022**
301,695
2,479|**Total Unrestricted**
**Restricted**
**funds**
**funds**
**2022**
**2021**
**2021**
**£**
**£**
**£**
27,476
5,552
-
290,739
211,226
-
18
9
-
318,233
216,787
-
14,976
4,290
-
255,285
162,916
1,101
105
-
-
270,366
167,206
1,101
47,867
49,581
(1,101)
256,307
203,421
4,406
304,174
253,002
3,305|**Total**
**2021**
**£**
5,552
211,226
9
216,787
4,290
164,017
-
168,307
48,480
207,827
256,307|
|---|---|---|
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
- 4 -
## **BRACKNELL GYMNASTICS CLUB**
## **BALANCE SHEET**
## _**AS AT 31 AUGUST 2022**_
|**Notes**
**Fixed assets**
Tangible assets
**12**
**Current assets**
Debtors
**13**
Cash at bank and in hand
**Creditors: amounts falling due within**
**one year**
**14**
Net current assets
**Total assets less current liabilities**
**Income funds**
Restricted funds
**16**
Unrestricted funds|**2022**
**£**
1,644
265,388
267,032
(44,557)|**£**
81,699
222,475
304,174
2,479
301,695
304,174|**2021**
**£**
2,765
171,149
173,914
(11,145)|**£**
93,538
162,769
256,307
3,305
253,002
256,307|
|---|---|---|---|---|
The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 August 2022.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
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.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
19.05.23
The financial statements were approved by the Trustees on ......................... 19.05.23
..............................
Mr P Tranckle **Trustee**
## **Company registration number 06910301**
- 5 -
## **BRACKNELL GYMNASTICS CLUB**
## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 AUGUST 2022**_
## **1 Accounting policies**
## **Charity information**
Bracknell Gymnastics Club is a private company limited by guarantee incorporated in England and Wales. The registered office is 4 Alexander Close, Finchampstead, Wokingham, Berkshire, RG40 3GB.
## **1.1 Accounting convention**
The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006 and "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)". The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.
The financial statements are prepared in sterling , which is the functional currency of the charity . Monetary a mounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
## **1.2 Going concern**
At the time of approving the financial statements, 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 financial statements.
## **1.3 Charitable funds**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
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.
## **1.4 Income**
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 the donation.
Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
- 6 -
## **BRACKNELL GYMNASTICS CLUB**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 AUGUST 2022**_
## **1 Accounting policies**
## **(Continued)**
## **1.5 Expenditure**
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably.
Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
## **1.6 Tangible fixed assets**
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Leasehold improvements Plant and equipment
Over term of lease 25% reducing balance
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.
There is a deminimus for capitalisation of £300.
## **1.7 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 in current liabilities.
## **1.8 Financial instruments**
The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments 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 the liability simultaneously.
## _**Basic financial assets**_
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 recoverable amount.
## _**Basic financial liabilities**_
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price and subsequently carried at amount payable .
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 amo unt payable.
- 7 -
## **BRACKNELL GYMNASTICS CLUB**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 AUGUST 2022**_
## **1 Accounting policies**
## **(Continued)**
## _**Derecognition of financial liabilities**_
Financial liabilities are derecognised when the charity ’s contractual obligations expire or are discharged or cancelled.
## **1.9 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.
## **2 Critical accounting estimates and judgements**
In the application of the charity’s accounting 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.
## **3 Donations and legacies**
||**Unrestricted**|Unrestricted|
|---|---|---|
||**funds**|funds|
||**2022**|2021|
||**£**|£|
|Donations and gifts|27,476|2,482|
|Grants receivable|-|3,070|
||27,476|5,552|
|**Grants receivable for core activities**|||
|English Sports Council Lottery Fund|-|2,520|
|Bracknell Forest Council|-|550|
||-|3,070|
- 8 -
## **BRACKNELL GYMNASTICS CLUB**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 AUGUST 2022**_
## **4 Charitable activities**
|Event income
Coaching fees
Shop sales
Room hire|**2022**
**£**
46,252
223,264
7,617
13,606
290,739|**2021**
**£**
5,903
195,600
1,000
8,723
211,226|
|---|---|---|
## **5 Investments**
|**6**|**Unrestricted**Unrestricted
**funds**
funds
**2022**
2021
**£**
£
Interest receivable
18
9
18
9
**Raising funds**
**Unrestricted**Unrestricted
**funds**
funds
**2022**
2021
**£**
£
Trading costs
Other trading activities
14,976
4,290
14,976
4,290|
|---|---|
- 9 -
## **BRACKNELL GYMNASTICS CLUB**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 AUGUST 2022**_
## **7 Charitable activities**
|Depreciation and impairment
Gymnastics coaching
Events costs
Training fees
Grant funding of activities (see note 8)
Share of support costs (see note 9)
Share of governance costs (see note 9)
**Analysis by fund**
Unrestricted funds
Restricted funds
**8**
**Grants payable**
Grants to individuals|**2022**
**£**
16,027
136,050
45,124
791
197,992
113
55,902
1,278
255,285
254,459
826
255,285
**2022**
**£**
113
113|**2021**
**£**
8,249
118,122
8,929
55
135,355
-
27,474
1,188
164,017
162,916
1,101
164,017
2021
£
-
-|
|---|---|---|
- 10 -
## **BRACKNELL GYMNASTICS CLUB**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 AUGUST 2022**_
## **9 Support costs**
|**Support**
**costs**
**Governance**
**costs**
**£**
**£**
Office/ hall rental
46,177
-
Admin fee
807
-
Miscellaneous expenses
159
-
Bank charges
5,187
-
Other office costs
1,424
-
Repairs and small
equipment
2,148
-
Independent
Examination fees
-
1,278
55,902
1,278
Analysed between
Charitable activities
55,902
1,278|**2022**
Support
costs
Governance
costs
**£**
£
£
46,177
19,058
-
807
134
-
159
246
-
5,187
3,599
-
1,424
1,442
-
2,148
2,995
-
1,278
-
1,188
57,180
27,474
1,188
57,180
27,474
1,188|2021
£
19,058
134
246
3,599
1,442
2,995
1,188
28,662
28,662|
|---|---|---|
## **10 Trustees**
None of the trustees ( or any persons connected with them ) received any remuneration or benefits from the charity during the year . (2021: none).
## **11 Other**
|Net loss on disposal of tangible fixed assets|**2022**
**£**
105
105|**2021**
**£**
-
-|
|---|---|---|
- 11 -
## **BRACKNELL GYMNASTICS CLUB**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 AUGUST 2022**_
|**12**
**Tangible fixed assets**
**Leasehold**
**improvements**
**Plant and**
**equipment**
**£**
**£**
**Cost**
At 1 September 2021
83,903
113,435
Additions
-
4,293
Disposals
-
(250)
At 31 August 2022
83,903
117,478
**Depreciation and impairment**
At 1 September 2021
4,937
98,863
Depreciation charged in the year
11,995
4,032
Eliminated in respect of disposals
-
(145)
At 31 August 2022
16,932
102,750
**Carrying amount**
At 31 August 2022
66,971
14,728
At 31 August 2021
78,966
14,572
**13**
**Debtors**
**2022**
**Amounts falling due within one year:**
**£**
Other debtors
1,644
1,644
**14**
**Creditors: amounts falling due within one year**
**2022**
**Notes**
**£**
Deferred income
**15**
25,901
Accruals
18,656
44,557
**15**
**Deferred income**
**2022**
**£**
Other deferred income
25,901|**Total**
**£**
197,338
4,293
(250)
201,381
103,800
16,027
(145)
119,682
81,699
93,538
**2021**
**£**
2,765
2,765
**2021**
**£**
9,000
2,145
11,145
**2021**
**£**
9,000|
|---|---|
- 12 -
## **BRACKNELL GYMNASTICS CLUB**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 AUGUST 2022**_
## **15 Deferred income**
## **(Continued)**
Deferred income is included in the financial statements as follows:
|Deferred income is included within:
Current liabilities
Movements in the year:
Deferred income at 1 September 2021
Released from previous periods
Resources deferred in the year
Deferred income at 31 August 2022|**2022**
**£**
25,901
9,000
(9,000)
25,901
25,901|**2021**
**£**
9,000
3,420
(3,420)
9,000
9,000|
|---|---|---|
## **16 Restricted funds**
The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:
||**Balance at**|**Resources**|**Balance at**|**Resources**|**Balance at**|
|---|---|---|---|---|---|
||**1 September**|**expended**|**1 September**|**expended**|**31 August**|
||**2020**||**2021**||**2022**|
||**£**|**£**|**£**|**£**|**£**|
|Sport England|1,780|(445)|1,335|(334)|1,001|
|British Gymnastics|1,189|(297)|892|(223)|669|
|ESC Lottery Fund|1,437|(359)|1,078|(269)|809|
||4,406|(1,101)|3,305|(826)|2,479|
The Sport England and British Gymnastics grants brought forward were used to purchase equipment. Equipment depreciation is offset against the remaining balance as it arises.
The ESC Lottery Fund was used, in part, to fund coaching courses. The balance was used to purchase equipment. Equipment depreciation is offset against the remaining balance as it arises.
The Get Berkshire Active grant was for 'Gymnastics for All'
- 13 -
## **BRACKNELL GYMNASTICS CLUB**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 AUGUST 2022**_
|**17**
**Analysis of net assets between funds**
**Unrestricted**
**funds**
**Restricted**
**funds**
**2022**
**2022**
**£**
**£**
Fund balances at 31
August 2022 are
represented by:
Tangible assets
81,699
-
Current assets/
(liabilities)
219,996
2,479
301,695
2,479|**Total**Unrestricted
funds
Restricted
funds
**2022**
2021
2021
**£**
£
£
81,699
90,233
3,305
222,475
162,769
-
304,174
253,002
3,305|Total
2021
£
93,538
162,769
256,307|
|---|---|---|
## **18 Related party transactions**
There were no related party transactions in the year (2021: none).
- 14 -