REGISTERED COMPANY NUMBER: 07327670 (England and Wales) REGISTERED CHARITY NUMBER: 1140161
BEIS YAAKOV GIRLS SCHOOL LIMITED (A COMPANY LIMITED BY GUARANTEE)
REPORT OF THE TRUSTEES AND
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024
Sugarwhite Meyer Accountants Ltd First Floor 94 Stamford Hill London N16 6XS
BEIS YAAKOV GIRLS SCHOOL LIMITED
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024
| Page | |||
|---|---|---|---|
| Reference and Administrative Details | 1 | ||
| Report of the Trustees | 2 | to | 3 |
| Independent Examiner's Report | 4 | ||
| Statement of Financial Activities | 5 | ||
| Balance Sheet | 6 | to | 7 |
| Cash Flow Statement | 8 | ||
| Notes to the Cash Flow Statement | 9 | ||
| Notes to the Financial Statements | 10 | to | 17 |
BEIS YAAKOV GIRLS SCHOOL LIMITED
REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 31 JULY 2024
TRUSTEES J Leitner S S Sinitsky REGISTERED OFFICE First Floor 94 Stamford Hill London N16 6XS REGISTERED COMPANY 07327670 (England and Wales) NUMBER REGISTERED CHARITY 1140161 NUMBER INDEPENDENT EXAMINER Sugarwhite Meyer Accountants Ltd First Floor 94 Stamford Hill London N16 6XS BANKERS Barclays Bank plc 278 Hoe Street London E17 9QE
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BEIS YAAKOV GIRLS SCHOOL LIMITED (REGISTERED NUMBER: 07327670)
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 2024
The trustees, who are also the directors for the purposes of company law, present their report and the financial statements of the charity for the year ended 31 July 2024.
REFERENCE AND ADMINISTRATIVE INFORMATION
The information is shown on page 1 of the financial statements and forms part of this report.
OBJECTIVES AND ACTIVITIES
Objectives and aims
The objects of the charity are:
1) The advancement of Orthodox Jewish Religious Education;
2) The advancement of such other objects as are for the benefit of the public and are charitable according to the laws of England and Wales.
In this respect the trustees have set up a girls' school.
The trustees have considered the Charity Commission's general guidance on public benefit and in particular the guidance on advancing education and fee charging. Fees are to be charged but those in financial hardship will be given an allowance or be fully funded, according to circumstances. No child is refused education because of an inability to pay.
ACHIEVEMENT AND PERFORMANCE
Charitable activities
The charity's income was up by just over 1% in comparison with the previous year; school running costs increased by 7%, the charity posted a deficit for the year.
FINANCIAL REVIEW
Reserves policy
The trustees do not seek to maintain reserves, other than to ensure that they can continue the activities of the charity. Reserves at the year end showed a deficit £55,099 (2023 - £15,816 credit) of which none (2023 - £2,355) were restricted.
FUTURE PLANS
The trustees anticipate that the charity will continue on a similar basis in the foreseeable future subject to satisfactory income.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Constitution
The charity is constituted as a limited company and is governed by its Memorandum and Articles of Association dated 27 July 2010.
Organisational structure
The power to appoint new trustees is vested in the board. New trustees are appointed based on personal competence, specialist skills and experience They are inducted into the working of the charity by the current board and are given, in the view of the board, sufficient training to understand the nature of the charity. They are also encouraged to read the Charity Commission's various publications on trustees. The day to day running of the school is delegated to administrators.
Risk management
The trustees have reviewed the major risks that the charity faces and confirm that they have established systems to mitigate them.
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BEIS YAAKOV GIRLS SCHOOL LIMITED (REGISTERED NUMBER: 07327670)
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 2024
This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.
Approved by order of the board of trustees on 29 May 2025 and signed on its behalf by:
J Leitner - Trustee
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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BEIS YAAKOV GIRLS SCHOOL LIMITED
Independent examiner's report to the trustees of Beis Yaakov Girls School Limited ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 July 2024.
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
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.
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
-
the accounts do not accord with those records; or
-
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
-
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.
E Meyer FCA BSc
Sugarwhite Meyer Accountants Ltd First Floor 94 Stamford Hill London N16 6XS
29 May 2025
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BEIS YAAKOV GIRLS SCHOOL LIMITED
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 JULY 2024
| Notes INCOME AND ENDOWMENTS FROM Donations and legacies 2 Charitable activities 3 School fees Total EXPENDITURE ON Raising funds 4 Charitable activities 5 School running costs Grantmaking Administrative costs Total NET INCOME/(EXPENDITURE) RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD |
Unrestricted fund £ 393,853 532,601 926,454 36,666 945,487 9,470 3,391 995,014 (68,560) 13,461 (55,099) |
Restricted fund £ 34,040 - 34,040 - 36,395 - - 36,395 (2,355) 2,355 - |
2024 Total funds £ 427,893 532,601 960,494 36,666 981,882 9,470 3,391 1,031,409 (70,915) 15,816 (55,099) |
2023 Total funds £ 295,683 420,953 716,636 16,368 704,417 25,415 41,869 788,069 (71,433) 87,249 15,816 |
|---|---|---|---|---|
The notes form part of these financial statements
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BEIS YAAKOV GIRLS SCHOOL LIMITED (REGISTERED NUMBER: 07327670)
BALANCE SHEET 31 JULY 2024
| 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/(LIABILITIES) TOTAL ASSETS LESS CURRENT LIABILITIES CREDITORS Amounts falling due after more than one year 15 NET ASSETS/(LIABILITIES) FUNDS 18 Unrestricted funds: General fund Restricted funds: Restricted fund TOTAL FUNDS |
2024 £ - 122,306 30,796 153,102 (181,550) (28,448) (28,448) (26,651) (55,099) (55,099) - (55,099) |
2023 £ 4,506 161,176 28,618 189,794 (146,319) 43,475 47,981 (32,165) 15,816 13,461 2,355 15,816 |
|---|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2024.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2024 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.
The notes form part of these financial statements
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BEIS YAAKOV GIRLS SCHOOL LIMITED (REGISTERED NUMBER: 07327670)
BALANCE SHEET - continued 31 JULY 2024
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 29 May 2025 and were signed on its behalf by:
J Leitner - Trustee
The notes form part of these financial statements
Page 7
BEIS YAAKOV GIRLS SCHOOL LIMITED
CASH FLOW STATEMENT FOR THE YEAR ENDED 31 JULY 2024
| Notes Cash flows from operating activities Cash generated from operations 1 Tax paid Net cash provided by operating activities Cash flows from investing activities Purchase of tangible fixed assets Net cash provided by/(used in) investing activities Cash flows from financing activities Loan repayments in year Net cash used in financing activities Change in cash and cash equivalents in the reporting period Cash and cash equivalents at the beginning of the reporting period 2 Cash and cash equivalents at the end of the reporting period 2 |
2024 £ (37,193) 44,867 7,674 - - (5,514) (5,514) 2,160 28,618 30,778 |
2023 £ 51,777 (23,354) 28,423 (2,500) (2,500) (5,514) (5,514) 20,409 8,209 28,618 |
|---|---|---|
The notes form part of these financial statements
Page 8
BEIS YAAKOV GIRLS SCHOOL LIMITED
NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 31 JULY 2024
1. RECONCILIATION OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING ACTIVITIES
| ACTIVITIES | ||||
|---|---|---|---|---|
| 2024 | 2023 | |||
| £ | £ | |||
| Net expenditure for the reporting period (as per the Statement | ||||
| of Financial Activities) | (70,915) | (71,433) | ||
| Adjustments for: | ||||
| Depreciation charges | 4,506 | 4,817 | ||
| (Increase)/decrease in debtors | (5,997) | 63,722 | ||
| Increase in creditors | 35,213 | 54,671 | ||
| Net cash (used in)/provided by operations | (37,193) | 51,777 | ||
| 2. | ANALYSIS OF CASH AND CASH EQUIVALENTS | |||
| 2024 | 2023 | |||
| £ | £ | |||
| Cash in hand | 175 | 3,825 | ||
| Notice deposits (less than 3 months) | 30,621 | 24,793 | ||
| Overdrafts included in bank loans and overdrafts falling due within one | ||||
| year | (18) | - | ||
| Total cash and cash equivalents | 30,778 | 28,618 | ||
| 3. | ANALYSIS OF CHANGES IN NET DEBT | |||
| At 1.8.23 | Cash flow | At 31.7.24 | ||
| £ | £ | £ | ||
| Net cash | ||||
| Cash at bank and in hand | 28,618 | 2,178 | 30,796 | |
| Bank overdraft | - | (18) | (18) | |
| 28,618 | 2,160 | 30,778 | ||
| Debt | ||||
| Debts falling due within 1 year | (5,514) | - | (5,514) | |
| Debts falling due after 1 year | (32,165) | 5,514 | (26,651) | |
| (37,679) | 5,514 | (32,165) | ||
| Total | (9,061) | 7,674 | (1,387) |
The notes form part of these financial statements
Page 9
BEIS YAAKOV GIRLS SCHOOL LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024
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.
Judgements and key sources of estimation uncertainty
In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. These estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. The estimates and underlying assumptions are reviewed on an ongoing basis.
Income
Donations are included in full in the Statement of Financial Activities when received.
Fee income and grants, including grants for the purchase of fixed assets, are recognised in full in the Statement of Financial Activities in the year in which they are receivable.
Expenditure
Liabilities are recognised in the year in which they are incurred and includes irrecoverable VAT, which is reported as part of the expenditure to which it relates.
Raising funds comprise the costs incurred by the charitable company in inducing third parties to make voluntary contributions to it, as well as the cost of any activities with a fundraising purpose.
Support costs are those incurred to assist the work of the charity but are not direct charitable activities.
Governance costs are those incurred in connection with administration of the charity and compliance with constitutional and statutory requirements.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on cost Computer equipment - 33% 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.
Financial instruments
The charity only has financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs.
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BEIS YAAKOV GIRLS SCHOOL LIMITED
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JULY 2024
1. ACCOUNTING POLICIES - continued
Pension costs and other post-retirement benefits
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
Going concern
There are no material uncertainties about the charity's ability to continue.
2. DONATIONS AND LEGACIES
| Unrestricted funds £ Donations 167,553 Grants 226,300 393,853 |
Restricted funds £ - 34,040 34,040 |
2024 Total funds £ 167,553 260,340 427,893 |
2023 Total funds £ 123,335 172,348 |
|---|---|---|---|
| 295,683 |
Grants received, included in the above, are as follows:
| Security grant Local authority funding |
2024 £ 43,885 216,455 260,340 |
2023 £ 21,644 150,704 |
|---|---|---|
| 172,348 |
3. INCOME FROM CHARITABLE ACTIVITIES
| 2024 | 2023 | |
|---|---|---|
| School | Total | |
| fees | activities | |
| £ | £ | |
| Fee income | 532,601 | 420,953 |
4. RAISING FUNDS
Raising donations and legacies
| Unrestricted Restricted funds funds £ £ Fundraising costs 18,200 - Events, adverts & promotions 18,094 - Credit card charges 372 - 36,666 - |
2024 Total funds £ 18,200 18,094 372 36,666 |
2023 Total funds £ - 15,540 828 |
|---|---|---|
| 16,368 |
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BEIS YAAKOV GIRLS SCHOOL LIMITED
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JULY 2024
5. CHARITABLE ACTIVITIES COSTS
| Grant funding of Direct activities Costs (see (see note note 6) 7) £ £ School running costs 981,882 - Grantmaking - 9,470 Administrative costs - - 981,882 9,470 6. DIRECT COSTS OF CHARITABLE ACTIVITIES Staff costs Rent, rates and service charge Insurance Light & heat Telephone Books and stationery Staff training Special needs and therapy fees Cleaning Repairs and maintenance Educational equipment Outings and activities Security Food Professional fees Loan interest Administrative expenses Depreciation 7. GRANTS PAYABLE Grantmaking The total grants paid to institutions during the year was as follows: Advancement of education Advancement of religion Relief of poverty |
Support costs (see note 8) £ - - 3,391 3,391 2024 £ 460,556 204,141 7,808 19,329 3,358 12,958 2,200 32,338 4,500 34,055 3,617 13,108 44,286 28,503 61,124 880 44,615 4,506 981,882 2024 £ 9,470 2024 £ 7,470 2,000 - 9,470 |
Totals £ 981,882 9,470 3,391 |
Totals £ 981,882 9,470 3,391 |
|---|---|---|---|
| 994,743 | |||
| 2023 £ 379,287 135,439 3,425 24,457 2,584 17,719 - 41,671 10,700 7,455 2,830 4,666 24,044 24,521 28,725 1,017 27,395 4,817 |
|||
| 740,752 | |||
| 2023 £ 25,415 |
|||
| 2023 £ 21,615 1,000 2,800 |
|||
| 25,415 |
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BEIS YAAKOV GIRLS SCHOOL LIMITED
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JULY 2024
8. SUPPORT COSTS
9.
| SUPPORT COSTS | |||
|---|---|---|---|
| Governance | |||
| costs | |||
| £ | |||
| Administrative costs | 3,391 | ||
| Support costs, included in the above, are as follows: | |||
| Other | |||
| 2024 | 2023 | ||
| Total | Total | ||
| activities | activities | ||
| £ | £ | ||
| Sundries | - | 935 | |
| Governance costs | |||
| 2024 | 2023 | ||
| Administrative | Total | ||
| costs | activities | ||
| £ | £ | ||
| Independent examiner's fee | 1,080 | 1,440 | |
| Independent examiner's other fees | 1,800 | 2,520 | |
| General expenses | 511 | 157 | |
| Legal and professional fees | - | 482 | |
| 3,391 | 4,599 | ||
| NET INCOME/(EXPENDITURE) | |||
| Net income/(expenditure) is stated after charging/(crediting): | |||
| 2024 | 2023 | ||
| £ | £ | ||
| Depreciation - owned assets | 4,506 | 4,817 |
10. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 July 2024 nor for the year ended 31 July 2023.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 July 2024 nor for the year ended 31 July 2023.
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BEIS YAAKOV GIRLS SCHOOL LIMITED
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JULY 2024
11. STAFF COSTS
| Wages and salaries Other pension costs The average monthly number of employees during the year was as follows: Teachers Office Cleaning & maintenance No employees received emoluments in excess of £60,000. 12. TANGIBLE FIXED ASSETS Plant and machinery £ COST At 1 August 2023 and 31 July 2024 9,420 DEPRECIATION At 1 August 2023 7,065 Charge for year 2,355 At 31 July 2024 9,420 NET BOOK VALUE At 31 July 2024 - At 31 July 2023 2,355 13. DEBTORS Amounts falling due within one year: Other debtors Prepayments and accrued income Amounts falling due after more than one year: Tax Aggregate amounts |
2024 £ 459,250 1,306 460,556 2024 52 5 3 60 Computer equipment £ 14,760 12,609 2,151 14,760 - 2,151 2024 £ 112,460 9,846 122,306 - 122,306 |
2023 £ 378,286 1,001 |
2023 £ 378,286 1,001 |
|---|---|---|---|
| 379,287 | |||
| 2023 37 7 4 48 Totals £ 24,180 19,674 4,506 24,180 - 4,506 2023 £ 112,460 3,849 |
2023 37 7 4 48 Totals £ 24,180 |
||
| 19,674 4,506 |
|||
| 24,180 | |||
| - | |||
| 4,506 | |||
| 116,309 | |||
| 44,867 | |||
| 161,176 |
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BEIS YAAKOV GIRLS SCHOOL LIMITED
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JULY 2024
| 14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Bank loans and overdrafts (see note 16) Trade creditors Social security and other taxes NEST Teachers Pension Loan Other creditors Accruals and deferred income 15. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR Bank loans (see note 16) 16. LOANS An analysis of the maturity of loans is given below: Amounts falling due within one year on demand: Bank overdrafts Bank loans Amounts falling between one and two years: Bank loans - 1-2 years Amounts falling due between two and five years: Bank loans - 2-5 years Amounts falling due in more than five years: Repayable by instalments: Bank loans more 5 yr by instal 17. ANALYSIS OF NET ASSETS BETWEEN FUNDS Unrestricted Restricted fund fund £ £ Fixed assets - - Current assets 153,102 - Current liabilities (181,550) - Long term liabilities (26,651) - (55,099) - |
2024 £ 5,532 55,277 12,932 324 1,596 - 42,363 63,526 181,550 2024 £ 26,651 2024 £ 18 5,514 5,532 5,514 16,542 4,595 2024 Total funds £ - 153,102 (181,550) (26,651) (55,099) |
2023 £ 5,514 35,947 - 176 1,596 25,000 66,797 11,289 146,319 2023 £ 32,165 2023 £ - 5,514 5,514 5,514 16,542 10,109 2023 Total funds £ 4,506 189,794 (146,319) (32,165) 15,816 |
|---|---|---|
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BEIS YAAKOV GIRLS SCHOOL LIMITED
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JULY 2024
18. MOVEMENT IN FUNDS
| MOVEMENT IN FUNDS | |||
|---|---|---|---|
| Net | |||
| movement | At | ||
| At 1.8.23 | in funds | 31.7.24 | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 13,461 | (68,560) | (55,099) |
| Restricted funds | |||
| Restricted fund | 2,355 | (2,355) | - |
| TOTAL FUNDS | 15,816 | (70,915) | (55,099) |
| Net movement in funds, included in the above are as follows: | |||
| Incoming | Resources | Movement | |
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 926,454 | (995,014) | (68,560) |
| Restricted funds | |||
| Restricted fund | 34,040 | (36,395) | (2,355) |
| TOTAL FUNDS | 960,494 | (1,031,409) | (70,915) |
| Comparatives for movement in funds | |||
| Net | |||
| movement | At | ||
| At 1.8.22 | in funds | 31.7.23 | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 82,539 | (69,078) | 13,461 |
| Restricted funds | |||
| Restricted fund | 4,710 | (2,355) | 2,355 |
| TOTAL FUNDS | 87,249 | (71,433) | 15,816 |
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BEIS YAAKOV GIRLS SCHOOL LIMITED
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JULY 2024
18. MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
| Unrestricted funds General fund Restricted funds Restricted fund TOTAL FUNDS |
Incoming resources £ 694,992 21,644 716,636 |
Resources Movement expended in funds £ £ (764,070) (69,078) (23,999) (2,355) (788,069) (71,433) |
|---|---|---|
19. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 July 2024.
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