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2023-12-31-accounts

REGISTERED CHARITY NUMBER: 1136375

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

The Richard Thomas Foundation

MHR Consultancy Limited Ferneberga House Alexandra Road Farnborough GU14 6DQ

The Richard Thomas Foundation

CONTENTS OF THE FINANCIAL STATEMENTS for the Year Ended 31 December 2023

Page
Report of the Trustees 1 to 3
Independent Examiner's Report 4
Statement of Financial Activities 5
Statement of Financial Position 6
Notes to the Financial Statements 7 to 13

The Richard Thomas Foundation

REPORT OF THE TRUSTEES

for the Year Ended 31 December 2023

The trustees present their report with the financial statements of the charity for the year ended 31 December 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 Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The charity's objectives as set out in its governing document are to foster and promote the advancement and improvement of general education in all aspects of contemporary art and the development of public appreciation of such art, in particular but not exclusively by enabling performances of new contemporary art to be brought to a wider public. Funding for the charity is secured through individual donors, trusts and fund-raising events.

ACHIEVEMENT AND PERFORMANCE Charitable activities PERFORMANCES

Performances during the year promoted, supported, or including works commissioned by the charity, included:

APRIL

Alex Groves - world premiere at Stone Nest, London, of Layer upon Layer upon Layer, a long form spatial sound composition (RTF057).

Robert Curgenven - world premiere at Stone Nest, London, of Unstable Steady States, a long form spatial sound composition (RTF046).

MAY

Nicole Raymond - world premiere at Stone Nest, London, of Eternities, a long form spatial sound composition (RTF059).

Kali Malone - world premiere at Stone Nest, London, of Carved Windswept in Stone, the second part of her organ based commission (RTF040).

Anton Baibakov - the charity supported "In Search of Silence", a spatial composition and film by this Ukrainian composer (RTF061).

AUGUST

Nathan James Dearden - world premiere at the Aberystwyth International Festival of his song cycle for Soprano, Tenor and Piano performed by Lucy Crowe, Nicky Spence and Andrew Matthews-Owen (RTF056).

NOVEMBER

Claire M Singer - world premiere at Het Orgelpark, Amsterdam, of Saor, a long form composition for four organs. The concert also marked the release of the recording on Touch (RTF042).

Laurence Crane - a repeat performance of our first commission from 2011 at Het Muziekgebouw, Amsterdam, of Quintet, performed by Ives Ensemble (RTF001).

The charity supported curator and performer Sasha Elina's installation Music Space Architecture at St.James' Church NW1, London (RTF063).

DECEMBER

Echo Collective presented a repeat performance of their commission Mirror Image for violin, harp and piano at the STUK festival in Leuven, Belgium (RTF053).

Echo Collective played Jóhann Jóhannsson's 12 Conversations with Thilo Heinzmann at Mechelen, Belgium (RTF008).

Page 1

The Richard Thomas Foundation

for the Year Ended 31 December 2023

REPORT OF THE TRUSTEES

WORK IN PROGRESS

The charity continues to work on projects including:

RTF042 Claire M Singer is creating an electronic response to her organ commission Saor for performance in 2025.

RTF046 Robert Curgenven is composing a piece for organ to be performed at Het Orgelpark, Amsterdam, in 2025.

RTF048 Joseph Phibbs is composing his String Quartet No.4 due to be premiered by the Piatti Quartet at the Presteigne Festival in August 2024.

New projects include:

RTF050 Richard Rijnvos is composing a piece for harpsichord to be recorded and performed by Mahan Esfahani in 2025

RTF058 Violinist and composer Rakhi Singh is creating a performance based on Bach's Chaconne.

RTF062 Composer Marijn Cinjee and soprano Julia Sinclair are creating an album based on songs by Hildegard of Bingen and electronics, due to premiere at Het Concertgebouw, Amsterdam in December 2024.

RECORDINGS

The Foundation is the sole shareholder of a trading subsidiary, Junk Ibu Limited (JIL), whose activities are to make, release and distribute recordings (on vinyl, CD and digital) and to own the master recordings. JIL is funded through grants, loans from the charity, and sales of recordings.

Continuing planned and confirmed activities include:

IBU15 Paris 1913 - A CD of French songs composed in 1913-14 by Debussy, Fauré etc, sung by Claire Booth accompanied by pianist Andrew Matthews-Owen. Recording is for release on CD through Nimbus in 2025.

IBU16 Piatti Quartet - a CD of three string quartets by Joseph Phibbs. Recording is in progress and release likely in autumn 2024.

IBU17 Richard Rijnvos keyboard compositions - we have recorded one piece with Dutch organist Jan Hage and will record a harpsichord piece during 2025.

IBU18 A recording based on songs by Hildegard of Bingen and electronics, to be released in December 2024.

IBU19 Nicole Raymond (NikNak) - a release of her commission Eternities will be released in 2024 through the label 33-33

IBU20 Piatti Quartet - a CD of string quartets by Rachmaninov and Franck. Recording is in progress and release likely in 2025.

The Foundation made grants to JIL totalling £10,000 during the year. JIL's total expenditure during the year was £11,013 and income from sale of recordings was £1,606.

FUNDRAISING ACTIVITIES

Trustees are grateful to a number of individuals and foundations for making restricted donations supporting the recording and concert programme during the year.

FINANCIAL REVIEW

Financial position

The main sources of funding have been donations from foundations, from individuals and related gift aid reclaims. Of the £49,662 total receipts in 2023:

71% (£35,022) was unrestricted; 29% (£14,640) was restricted funds in respect of specific grants;

Of the £60,663 expenditure in 2022:

86% (£51,892) was spent on grant making; 6% (£3,700) was spent on performances, musician fees, etc.; 8% (£5,071) was spent on the charity's operating expenses

Investment policy and objectives

The funds are managed under a socially responsible investment strategy.

Page 2

The Richard Thomas Foundation

for the Year Ended 31 December 2023

REPORT OF THE TRUSTEES

FINANCIAL REVIEW

Reserves policy

The Trustees have adopted a reserves policy which they consider appropriate to the size of the charity. It is the charity's policy to maintain a balance on unrestricted funds to cover future running costs. Grants are only payable once funding has been secured.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust dated 14 December 2009 and amended 2 May 2010, and constitutes an unincorporated charity.

Recruitment and appointment of new trustees

The charity must have a minimum of three trustees. Every trustee must be appointed for a term of three years by a resolution of the trustees passed at a special meeting. Trustees may be reappointed. In selecting individuals for appointment as trustees, the trustees must have regard to the skills, knowledge and experiences needed for the effective administration of the charity.

Organisational structure

The trustees, on a volunteer basis, deal with all day-to-day activities of the charity. Given the small size of the charity, the charity has limited resources to employ staff.

Induction and training of new trustees

The current trustees are all familiar with, and closely involved in the work of the charity. They were all provided with copies of the Charity Commission's booklet "The Essential Trustee", a copy of the Trust Deed and any amendments made to it and a copy of the charity's latest report and accounts.

Related parties

The charity has a 100% share holdings in a subsidiary company- Junk IBU Limited and further details can be found in note 4. There have been no significant related party transactions between the charity and any of its trustees during the year. All other related party transactions are detailed in note 7 of the financial statements.

Governance

In October a new Trustee, Nick Archer, was appointed to the Board. Nick has an extensive background in public and voluntary service, and lifelong engagement with music.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Charity number

1136375

Principal address

Flat 32, The Pryors East Heath Road LONDON NW3 1BS

Trustees

C R V Thomas Ms H E Webb J E McGrath N S Archer (appointed 15.10.23)

Independent Examiner

Mark Blackwell on behalf of MHR Consultancy Ltd MHR Consultancy Limited Ferneberga House Alexandra Road Farnborough GU14 6DQ

Approved by order of the board of trustees on ............................................. and signed on its behalf by:

...................................................................................... C R V Thomas - Trustee

Page 3

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE RICHARD THOMAS FOUNDATION

Independent examiner's report to the trustees of The Richard Thomas Foundation

I report to the charity trustees on my examination of the accounts of The Richard Thomas Foundation (the Trust) for the year ended 31 December 2023.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or

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

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

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.

Mark Blackwell on behalf of MHR Consultancy Ltd

MHR Consultancy Limited Ferneberga House Alexandra Road Farnborough GU14 6DQ

Date: .............................................

Page 4

The Richard Thomas Foundation

STATEMENT OF FINANCIAL ACTIVITIES

for the Year Ended 31 December 2023

31.12.23 31.12.22
Unrestricted Restricted Total Total
fund funds funds funds
Notes £ £ £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies 35,022 14,571 49,593 6,183
Investment income 2 - 69 69 14
Total 35,022 14,640 49,662 6,197
EXPENDITURE ON
Charitable activities 3
Charitable Activities 8,176 - 8,176 2,654
New Movement Collective 1,000 - 1,000 -
Sundry Small Grants 2,904 - 2,904 -
Claire M Singer 2,407 3,383 5,790 770
Gavin Higgins - - - 138
Kali Malone 9,520 - 9,520 5,325
Paris 365 - - - 5,750
Espaco Agora - - - 1,100
Oren Abmarchi 2,043 - 2,043 791
Casimir Geelhoed - - - 436
Alex Groves - - - 1,750
Junk IBU Ltd - 10,000 10,000 -
Nathan Dearden - 2,000 2,000 -
Nicole Raymond 5,943 - 5,943 -
Stone Nest 1,365 - 1,365 -
Hildegard 2,344 - 2,344 -
Christ Chuch Hampstead 1,000 - 1,000 -
Robert Curgenven 48 4,670 4,718 -
Richard Rijnvos 2,250 - 2,250 -
Anton Baibakov 1,610 - 1,610 -
Other - - - 3,523
Total 40,610 20,053 60,663 22,237
Net gains/(losses) on investments - - - (9,693)
NET INCOME/(EXPENDITURE) (5,588) (5,413) (11,001) (25,733)
RECONCILIATION OF FUNDS
Total funds brought forward 122,526 (890) 121,636 147,370
TOTAL FUNDS CARRIED FORWARD 116,938 (6,303) 110,635 121,637

The notes form part of these financial statements

Page 5

The Richard Thomas Foundation

STATEMENT OF FINANCIAL POSITION

31 December 2023

31.12.23 31.12.22
Unrestricted Restricted Total Total
fund funds funds funds
Notes £ £ £ £
FIXED ASSETS
Investments 8 89,447 (9,693) 79,754 91,754
CURRENT ASSETS
Debtors 9 18,452 7,000 25,452 25,452
Cash at bank 9,039 4,828 13,867 4,431
27,491 11,828 39,319 29,883
CREDITORS
Amounts falling due within one year 10 - (8,438) (8,438) -
NET CURRENT ASSETS/(LIABILITIES) 27,491 3,390 30,881 29,883
TOTAL ASSETS LESS CURRENT LIABILITIES 116,938 (6,303) 110,635 121,637
NET ASSETS 116,938 (6,303) 110,635 121,637
FUNDS 12
Unrestricted funds 116,938 122,526
Restricted funds (6,303) (889)
TOTAL FUNDS 110,635 121,637

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

............................................. C R V Thomas - Trustee

............................................. H E Webb - Trustee

The notes form part of these financial statements

Page 6

The Richard Thomas Foundation

NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 31 December 2023

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, 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 Charities Act 2011. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value, as modified by the revaluation of certain assets.

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.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Taxation

The charity is exempt from 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.

2.

INVESTMENT INCOME

INVESTMENT INCOME
31.12.23 31.12.22
£ £
Deposit account interest - 14
Investment Income 69 -
69 14

continued...

Page 7

The Richard Thomas Foundation

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 December 2023

3. CHARITABLE ACTIVITIES COSTS

Charitable Activities
New Movement Collective
Sundry Small Grants
Claire M Singer
Kali Malone
Oren Abmarchi
Junk IBU Ltd
Nathan Dearden
Nicole Raymond
Stone Nest
Hildegard
Christ Chuch Hampstead
Robert Curgenven
Richard Rijnvos
Anton Baibakov
4.
GRANTS PAYABLE
Charitable Activities
New Movement Collective
Sundry Small Grants
Claire M Singer
Gavin Higgins
Kali Malone
Paris 365
Espaco Agora
Oren Abmarchi
Casimir Geelhoed
Alex Groves
Junk IBU Ltd
Nathan Dearden
Nicole Raymond
Stone Nest
Hildegard
Christ Chuch Hampstead
Robert Curgenven
Richard Rijnvos
Anton Baibakov
Grant
funding of
activities
Support
Direct
(see note
costs (see
Costs
4)
note 5)
Totals
£
£
£
£
3,700
(595)
5,071
8,176
-
1,000
-
1,000
-
2,904
-
2,904
-
5,790
-
5,790
-
9,520
-
9,520
-
2,043
-
2,043
-
10,000
-
10,000
-
2,000
-
2,000
-
5,943
-
5,943
-
1,365
-
1,365
-
2,344
-
2,344
-
1,000
-
1,000
-
4,718
-
4,718
-
2,250
-
2,250
-
1,610
-
1,610
3,700
51,892
5,071
60,663
31.12.23
31.12.22
£
£
(595)
-
1,000
-
2,904
-
5,790
770
-
138
9,520
5,325
-
5,750
-
1,100
2,043
791
-
436
-
1,750
10,000
-
2,000
-
5,943
-
1,365
-
2,344
-
1,000
-
4,718
-
2,250
-
1,610
-
51,892
16,060
Grant
funding of
activities
Support
Direct
(see note
costs (see
Costs
4)
note 5)
Totals
£
£
£
£
3,700
(595)
5,071
8,176
-
1,000
-
1,000
-
2,904
-
2,904
-
5,790
-
5,790
-
9,520
-
9,520
-
2,043
-
2,043
-
10,000
-
10,000
-
2,000
-
2,000
-
5,943
-
5,943
-
1,365
-
1,365
-
2,344
-
2,344
-
1,000
-
1,000
-
4,718
-
4,718
-
2,250
-
2,250
-
1,610
-
1,610
3,700
51,892
5,071
60,663
31.12.23
31.12.22
£
£
(595)
-
1,000
-
2,904
-
5,790
770
-
138
9,520
5,325
-
5,750
-
1,100
2,043
791
-
436
-
1,750
10,000
-
2,000
-
5,943
-
1,365
-
2,344
-
1,000
-
4,718
-
2,250
-
1,610
-
51,892
16,060
16,060

continued...

Page 8

The Richard Thomas Foundation

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 December 2023

5. SUPPORT COSTS

SUPPORT COSTS
Information Governance
Management technology Other costs Totals
£ £ £ £ £
Charitable Activities 8 2,149 2,464 450 5,071
Support costs, included in the above, are as follows:
31.12.23 31.12.22
Charitable Total
Activities activities
£ £
Postage and stationery 8 5
Sundries 632 191
Website and Computer Costs 1,517 2,877
Travel 2,464 -
Independent Examiner 450 450
5,071 3,523

6. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2023 nor for the year ended 31 December 2022.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 December 2023 nor for the year ended 31 December 2022.

7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
Restricted
fund
funds
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2,583
3,600
Investment income
14
-
Total
2,597
3,600
EXPENDITURE ON
Charitable activities
Charitable Activities
2,654
-
Claire M Singer
770
-
Gavin Higgins
138
-
Kali Malone
5,325
-
Paris 365
-
5,750
Espaco Agora
-
1,100
Oren Abmarchi
791
-
Casimir Geelhoed
436
-
Alex Groves
1,750
-
Other
3,523
-
Total
15,387
6,850
Net gains/(losses) on investments
-
(9,693)
NET INCOME/(EXPENDITURE)
(12,790)
(12,943)
RECONCILIATION OF FUNDS
Total funds brought forward
135,316
12,054
Total
funds
£
6,183
14
6,197
2,654
770
138
5,325
5,750
1,100
791
436
1,750
3,523
22,237
(9,693)
(25,733)
147,370

continued...

Page 9

The Richard Thomas Foundation

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 December 2023

7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted Restricted Total
fund funds funds
£ £ £
TOTAL FUNDS CARRIED FORWARD 122,526 (889) 121,637
8. FIXED ASSET INVESTMENTS
Shares in
group Unlisted
undertakings investments Totals
£ £ £
MARKET VALUE
At 1 January 2023 100 91,654 91,754
Disposals - (12,000) (12,000)
At 31 December 2023 100 79,654 79,754
NET BOOK VALUE
At 31 December 2023 100 79,654 79,754
At 31 December 2022 100 91,654 91,754
There were no investment assets outside the UK.
9. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£ £
Amounts owed by Group Company 20,900 20,900
Prepayments 4,552 4,552
25,452 25,452
10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£ £
Bank loans and overdrafts (see note 11) 8,438 -
11. LOANS
An analysis of the maturity of loans is given below:
31.12.23 31.12.22
£ £
Amounts falling due within one year on demand:
Bank overdrafts 8,438 -

continued...

Page 10

The Richard Thomas Foundation

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 December 2023

12. MOVEMENT IN FUNDS

Unrestricted funds
General fund
Restricted funds
General Restricted
C M Singer
N Dearden
Paris 365
Robert Curgenven
TOTAL FUNDS
Net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
Restricted funds
General Restricted
C M Singer
N Dearden
J Phibbs
Paris 365
Robert Curgenven
TOTAL FUNDS
Comparatives for movement in funds
Unrestricted funds
General fund
Restricted funds
General Restricted
TOTAL FUNDS
Net
movement
At
At 1.1.23
in funds
31.12.23
£
£
£
122,526
(5,588)
116,938
(890)
2,525
1,635
-
(3,220)
(3,220)
-
(500)
(500)
-
500
500
-
(4,718)
(4,718)
(890)
(5,413)
(6,303)
121,636
(11,001)
110,635
Incoming
Resources
Movement
resources
expended
in funds
£
£
£
35,022
(40,610)
(5,588)
70
2,455
2,525
2,570
(5,790)
(3,220)
1,500
(2,000)
(500)
10,000
(10,000)
-
500
-
500
-
(4,718)
(4,718)
14,640
(20,053)
(5,413)
49,662
(60,663)
(11,001)
Net
movement
At
At 1.1.22
in funds
31.12.22
£
£
£
135,316
(12,790)
122,526
12,054
(12,943)
(889)
147,370
(25,733)
121,637

continued...

Page 11

The Richard Thomas Foundation

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 December 2023

12. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Gains and Movement
resources expended losses in funds
£ £ £ £
Unrestricted funds
General fund 2,597 (15,387) - (12,790)
Restricted funds
General Restricted 3,600 (6,850) (9,693) (12,943)
TOTAL FUNDS 6,197 (22,237) (9,693) (25,733)
A current year 12 months and prior year 12 months combined position is as follows:
Net
movement At
At 1.1.22 in funds 31.12.23
£ £ £
Unrestricted funds
General fund 135,316 (18,378) 116,938
Restricted funds
General Restricted 12,054 (10,418) 1,636
C M Singer - (3,220) (3,220)
N Dearden
- (500) (500)
Paris 365 - 500 500
Robert Curgenven
- (4,718) (4,718)
12,054 (18,356) (6,302)
TOTAL FUNDS 147,370 (36,734) 110,636

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Gains and Movement
resources expended losses in funds
£ £ £ £
Unrestricted funds
General fund 37,619 (55,997) - (18,378)
Restricted funds
General Restricted 3,670 (4,395) (9,693) (10,418)
C M Singer 2,570 (5,790) - (3,220)
N Dearden
1,500 (2,000) - (500)
J Phibbs 10,000 (10,000) - -
Paris 365 500 - - 500
Robert Curgenven
- (4,718) - (4,718)
18,240 (26,903) (9,693) (18,356)
TOTAL FUNDS 55,859 (82,900) (9,693) (36,734)

continued...

Page 12

The Richard Thomas Foundation

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 December 2023

13. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 December 2023.

Page 13