REGIERED CHARITY f4uMBER: 1143603 REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2024 FOR HARPER ASPREY WILDLIFE RESCUE Joseph Kahan Associates LLP Ch•rteTed Acwuntants 923 Finchley Road London NWII 7PE
HARpgR ASPREY WILDLIFE RESCUE CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR END£D 31 DÈCEMBER 2024 P•8e Refer¢n¢¢ gnd Admlnlstrallye Det•Sls Report of the Tru5tee5 2 to 4 Independ¢Trt Ex•mln¢r's Report Statement of Fln8n¢l•l Actlvllles Statement of Fln•n¢lAI Po•l¢lon Noles to the Fln•n¢l•l StaleTh¢nts 8 to 14
HARPER ASPREY WILDLIFE RESCUE REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 31ST DECEMBER 2024 TRUSTEES Mrs A S Bnllnm¢r S J Donnelly C Holrnes PRINCIPAL ADDRESS Marlborough House 8 Augustus Gardens Camberley Surrny GU15 IHL REGISTEREDCHARITY NUMBER 1143603 INDEPENDENT EXAMINER Jovph Kahan Associates LLP Chart¢r¢d Ar¢ountants 923 Finchley Road London NWII ?PE MAIN OPERATING ADDRESS Pears Hlll We51wood Road Windle5ham Surtey GU20 6LU Pa8e I
HARPER ASPREY WILDLIFE RESCUE REPORT OF THE TRUSTEES FOR THE YEAR EIYDED 31ST DECEMBER2fr24 Th¢ tru51ees present their report with tht financial statements of the charity for the year ended 31si December 2024. The tIUSlee5 have adopted the provisions of AccoLtnling and Reporting by Charities: Statement of R¢¢ommended PTactice applieable io ¢haritie5 Preparing their accounts in acCordce with ¢h¢ Finan¢ial Retxjrting Standard applicable in th¢ UK and Republic of Ireland (FRS 102> {effecLive l January 2019). OWECTIVES AJYD ACTIVITIES Our *irn5 Hwp¢r Asprey Wildlife Rescue is committed to encouraging through knowl¢d8e ¢he integratlon of wildlife into our county5ide and our gardens alongside us in a naiural balance. Harper Asprey Wildlife Rescue help5 to preserve wildlif¢ ID lis natural environrnent by talking in schools and reachinB the next generation and v54 worksheets, direct animal contsci and ialks. We encourage children and adults to care for their envlronment ond Teduce the use of pesticides. We help r¢mov¢ the myths thai 5UTTound our spectscular wildlife and encourage the next generation to learn and understand that any spoce ¢an be balanced and can be a greai environment foi l>oth humans and our nativ¢ wildlife. Our obJ¢¢tlv¢s Harper Asprty Wildlife Rescue works for the benefit of the publie to reli¢ve the sufferSng of wildlife in need of care and atteniion and in partieular, acts io provide and maintain rescue homes or other faciliiie$ for lh¢ rec¢piion, care and treatment of such wildlife to enable rehabilitation and release back inio the wild. Harper Asprey Wildlife Rescue prornote5 humane behaviour towards wildlif¢ by providing appropriate care, proteciio treatment and security for wildlife which is in need of care and attention by reason of injury, sickne55, poor circumstances or ill u$8ge and ¢0 educate the public in mlltters pertaininB lo wildlife welfare in general and the prevention of cnjelty and suffering of wildlife. Public beneflt The TruSeS hBve hAd r¢gard ¢0 the Charity Commission'5 8uidance on publi¢ beneflt. Patr2
HARPER ASPREY WILDLIFE RESCUE REPORT OF TH£ TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024 ACHI£VEMENTS AND PERFORMANCE Charitable tetlvities Wildlife Restue and Rehabllltatlon AT Harper Asprey Wildlife Rescue, we c¢)ntinue io tes¢ue, rehabilithie and release UK wildlif¢ back into their natural hAbithts. We take in injured aftd orphaned anirn&15 from the general public, veierinary pracrices, other rescue organisaiions and the RSPCA. Our doors remain open every dtty, with our leam Providing round-the-clock care in our intensive car¢ unli and for OrPhed animal$. This year, palient admissi0rt5 have increased significanily, with more animals th8n ever relyirbg our care. Our WOTk Spans a wide voriety of specie$-includin¥ badger5, otters, foxes, $¢o4ts, weasels, dorniice. birds of prey. snakes and gden birds.en$uring we can respond to the nttds of Britlsh wildlife across the Spectrum. The two full-time veterinary surgeons and (wo pth tbne hos ointinued to 5trength¢n our ability to rremt complex injuries on.siie. reducin8 suffering, shortening recov¢ry limes, and improving overnll success rates in rehabililation. With the steady Tise in admissions, however. our hospital facilities are under growing pressure and m¢dical costs for equipment and e55eniial medications are ai an all-lirn¢ hi¥h. Whilst we strive to meei this demand. our capacity 1$ regutarly lested and w¢ occasionally fa¢e the difficlllt decislon io restrici athni5sion5 when spo¢e or resour¢¢s ore limiied. Expmding uur facilities remains 8 top priority io ensure that no animal is left withoui help. Our dediculed (eam of Staff and 48 Temular volunteers aTe 5UPPOrted by ongoln8 recruiDnen¢ and trainin¥. Each volunieer undtr8oes thorou8h PparatIon io ensuTe hi8h standATds of care Pgni¢ularly for spe¢iolisi cases %h as hand.rearinu. Their contribuiion remains vi1 ¢0 the continued success of our hospital. Communlly £n8A¥ement 4Trd Edut4tlon Cornmuniry outreach h&$ reached a record high this year, reflectin¥ our strong commltsnent to edu¢#ilon and public enygem¢nt. We deliver edu¢'4tional session5 in schools, unlver5ilies, and eonuiunlty byroups, l)oth in-person and online. We also Tak¢ part in l¢xal ¢ven15 and ftL¢5, provide exp¢rt input io radio and television ond collaborate wilh local 8uiboriiies on wildlife iniiiaiives-in¢ludin¥ our Project Amezing GrAc¢ h¢d¥eho¥ campai¥n. W¢ were proud to feaiuTe in news i¢ems and l¢levi5ion pro8rammes th15 ye8r, 5how¢8sinx our work with hed8ehu&s foxes, badgers, And more. l-hcse #ppear8nc¢s hov¢ helped us connect with new audien¢e5 and inspire ¥reater awareness of wildlife is$ue$. As public aworen¢s5 and demand for our s¢rvsces w, 50 does the challenge of ke¢pin8 pace with rising £05ts and the 5trnin on our facilities. We we working hard to Secure fiwding and grants to UP8r8de our hospi1, puhase essenii81 equipmenr, and meet the growing needs of th¢ wildlife in our ¢ar¢. Our vision remains a world where wildlife receives the sllme stondard of cllre as domestic pels. With the continued 5UPPOrt of our panner5. benef¥tors and community, we believe w¢ aTe tnovin8 closer io makinbp this vi5iun a reality. P&Be 3
HAftP ASPREY WILDLIF8 RESCUE REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2024 FINANCIAL REVIEW Reserves polley The charity mainiain5 sufficient reserves io cover immediate operational costs and continues to focu5 on expansion to rneei demand. This year we invested in addtiional hospital equipmenL Includlng ¢¢ ¢aB¢s and spe¢l4ll$t iool$, fiLnd¢d by grts. online fwidraisin& ond private benefaciors. Despite this. medical c05ts-particularly for advanced equipmenl and essential medications-have risen Sha]y. and they now represent one of our larg¢5t financial challenge5 Dem8n4 has in¢reosed by more thAn 30Yo, funh¢r iniensifying pressure on our resources. While we are fortunate to have dedicated and reliable volunteers. we ¢oniinue to recruit to stren¥then the teom. The outlook remains positive, but stable and sustsin•bl¢ funding is essential for our lonB-temi growth. We share our site with the Save Me Trust and collaborate on many Jolnt projects. The charity ¢ontlnues io rely heavily on the leadership Bnd comminnent of Anne Bnwnmer, who provides the re50urce5 and personal dedication required to mylinthin our key activities. FUTURE PLANS Looking ahead, our prSoriiles are: * Expanding h05Pltal facilittes to increase capacity and meet the rising demand for care. * Securin8 additional fvnding grants io Cover escalatin8 medical ¢osts and invest in vitsl equipmenl. * Recrnitin8 and troining more volunieers Ind staff to provide con5isienl hi8h.quality Care. • Stren8therÈin8 community en8•gemeni through edu¢otion, outr¢p¢h. •nd medts presen¢e. While demand continues to outyace resource$, we remain deierniined to provlde the highest standord of ¢we ¢0 wlldlife. Our full-Eime veterinarian ha5 transforn)ed our treatment capabilities, and we aim to build on this stscce$s with further Inve$uneni in people and infrastructure. We ¢urTently operate public admissions between 9 am ond 4 pm doily* with emergency ¢glls covered out of houTS for emergency services. Consistency Bnd sustsinability remain ch&llen8es and we must se¢ure stable fw)ding io ensure Iong-rrn resilience. STRUCTURE, COVERNANCE AND MANAGEMEJYT Governlllg document The ¢harlty Is ¢ontrolled by Its Boverning doeumenl a deed of trust and constithtes an unincorpornted charity. Re¢rlIment and •ppolntment of new trustee5 The power to appoini and remove Trustee5 is vesled in the Trustee5 and exewised by deed. A Trnstee may retire by noil¢e in writing. Approved by order of the boord of trustees on 21st October 2025 Bnd signed on its behalf by.. Mr5 A S Brummer- Trustee PB8e 4
JNDEPtND£NT EXAMINER'S REPORT TO THE TRUSTEES OF HARPER ASPREY WILDLJFE RESCUE lttd¢pendent eximlber's report to the truJ1tt5 of H•rper Asprty Wildlife Rescue I report io the ¢h4rity trustees on my examination of ¢h¢ accounts of Harper Asprey Wildlife RescLt¢ (Ih¢ Tnt) for the year ended 3 Isi December 2024. Responsibilities and basls of report As the ehkTity mlstees of the Trust you are re$pon5ible fl the preparntlon of the aceouots in accordonce with the requirements of the Chariiies Act 2011 Cthe ACVI. I report in respect of my ¢xaminaiion of ¢he Trust's accounts ¢affied out under Seciiort 145 of the A¢t and in caffying out my examination I h&ve followed all applicable Directions given by the Charity cornmi55ion und¢r Section 145(5)Ib) of the A¢L. Independent ex4ffi1ner'5 Statement I have complti¢d my examination. I confinn that no m4ierial matters have come io my att¢niion in connection wtth the examination 8iving me cause io b¢li¢ve in any mat¢rlal respect.. bccouniin8 re¢oTds were not kept in respe¢1 of the Tnjst a5 requir¢d by Section 130 of the Act. or the ac¢ounts do not accord with those words; or the aeeouftts do not comply with the applicable requirements concerning the form gnd ¢on¢ent of accounts set out in lh¢ Charilies {Accounts and Repo} Regulations 2008 other than any requiremcnt that the ¢OUnts give 4 true attd f41r view which is not a matter considered as part of an independent examinAiion. I have no concerns and have come across no other matters in conneclion with the ¢xaminF4tion to which attention should be dra%% in this report in order lo enabl¢ a proper understhnding of the ac¢ounts io be reached. Joey J05¢ph Joseph Koh4n Associllies LLP Chartered A¢¢oun¢ants 923 Finchley Road London NWII 7PE 21st October 2025 P•g¢ 5
HARPER ASPREY WJLDLIFg RESCUE STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER2024 2024 Tothl furbds 2023 Tothl ruDds Unrestr>cted fund Restri¢ied rund Noles INCOME AND ENDOWMENTS FROM Donations and legaeies 55.293 55,293 31,253 Other trading activities Investment income 33,129 1,158 33,129 1,158 102,316 628 Totsl 89,580 89,580 134,197 EXPENDITURE ON Raising funds 91,634 487 92,121 62,360 Ch&rltable aetlvltles Governance 2.700 2.700 5,945 Other 1.362 1,362 49,999 Totsl 95,696 487 96,183 118,304 PIET INCOMEI(EXPENDITURE) (6,116) (487) (6.603) 15,893 RECONCILIATION OF Fuf4DS Totyl funds brou8ht forward 65,187 16,387 81,574 65,681 TOTAL FUNDS CARRIED FORWARD 39,071 15,900 74,971 81.574 CONTINUING OPERATIONS All income and expenditure hBs arisen from ¢onitnuin8 lIVlI£s. The notes fo pan of thes¢ fin8D¢io15tatemcnts PaBe 6
HARPgR ASPREY WILDLIFE RESCUE STATEMENf OF FIIYANCIAL POSITION 31ST DECKMM£R 2014 2024 -10141 funds 2023 Unrcsuicied rurtd Restri¢i rund runds Notes FIXED ASSETS Tangible assets 10 45,299 1.459 46,758 29,966 CURRENT ASSETS Debtors Cash at bank and in hand 2.937 33,062 2,937 47,503 14,441 08.524 35,999 14.441 50.440 68.524 CREDITORS Amounis fallirt8 due within one yettr 12 (22.227) {22.227) (16,9161 NET CURRENT ASSETS 13.772 14.441 28,213 51,608 TOTAL ASSETS LESS CURRENT LIABILITIES 59,071 15.900 74,971 81.574 NET ASSETS 59.071 15,900 74,971 81,374 FUNDS Unre$tri¢ied fimds Restrl¢*d funds 59,071 15,900 63,187 16,387 TOTAL FUIYDS 74,971 81,574 The financial sthi¢m¢nts were opproved by the 1103rd of Trusiees Bnd authorised for Issue on 2 1st October 2025 and were si8ned on li$ behalf by: rummer- Trusi¢e 'Ile nuics forni part Df th¢5¢ titwncial al¢m¢nIs Ptt8¢ 7
HARPER ASPREY WILDLIFE RESCUE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2024 ACCOUNTING POLICIES 8%s15 ofpreparlDg the flnantlal $la¢¢m¢nts The C.E.O. has undertaken io ensure thot ¢he ¢h¥ity 15 able lo meet its short temi funding requirements to refrain from requiring the repayment of money lent to the eh8rity until 41¢¢n]ve resources of funding are available. For th?s re&%on, the t51¢¢5 are of the oplnlon that it is correct to prepare th¢ charity's ac¢ounts on a goin8 concern basis. The C.E.O. has considered a perfod ¢x¢r¢ding twelvc months from the thte ofapproval of these accounts and 1$ satisfied that there are no maierial uncertainii¢s Tegardlng going concern. The chartty has tsken Vantage of the following disclosure exemption in prep¥rtn8 th¢s¢ financi41 $tstements, as pennitted by FRS 102 Tr Financial Reporting Stsndlrd #pplicabk In the UK and R¢publi¢ of Ireland,: the requir¢ments of Seciion 7 Ststement of Ctsh Flows. Income All in¢ome is recOlsed in the Statemenl of Financiol A¢tiviii¢s on¢e th¢ charity hay entitlement to the fvnds, it is probable th4t ihe income will be received and the amount ¢an be rneasUT reliably. Expendlture Liabiliiies are reco8ni$ed 4$ expenditure a5 soon as there 15 8 le8al or consmictlve obll8o1ion ¢ommilling the charity to that expenditure, it 1$ prob$ble thai a transfer of economic benefits will b¢ requir¢d In scttlement and the Hmouni of the obligation can be me&8ured reliably. Expendilure is accounted for on an a¢¢ruals ba515 and h41 been classified under heAdin8s thai aggregate ull cost related to the cAte80ry. Where ¢0515 rannoi be directly attributed to pBrticul8r headings ihey hAYe been ellocated to activities on a b&sis ¢onsisfenl with the use or resources. Tgnglble flxed w$iets Depreciation 1$ provided at the followin8 annual r8le$ In order ts write off each asset over its ¢siim•t¢d useful Buildlng work5 Plant and machinery Fixture$ and fittings Motor vehicles Compter equipment 20% on r¢du¢lng balance 25Ph on reducin8 balance 25Vo on reducing balance 25Yo on reducing balance SOV• oft reducing bal8n¢e Tax#tlon The charity is exempt from on Its eh8ri¢abl¢ actlvitie5. Fund 8CCOlllltlng Unrestricted funds can be used in accordance with the eharityble objective5 at the discretion of ihe trustees. Restricted funds can only b¢ used for particul re5tr1cted purposes wlthin the objexts of ihe charlty. Restri¢¢io ar15e when specified by the donor or when funds are rnised for partieul&r re$trict¢d purposes. Further exp1wll0n of the nawre ond pwpose of Ch fimd is included in the notes to th¢ financial statements. Pension Costs #nd other p05t-retlrement beDefits The charity operEt¢s a defined contribuiion pension s¢heme. Contribulions payable io the charl5 pension seheme are charged the Stpt¢rn¢nl of Financial Activiiies in the period to which they relate.
HARPER ASPREY WILDLIFE RESCUE NOTES TO THE FINANCIAL STATEMENTS- eotttltyued FOR TH% YgAR ZNDED 31ST DECEMBER 2024 CRITICAL ACCOUNTING JUDGEMEJYTS AIYD KEY SOURCES OF ESTIMATIOiY UNCERTAINTY The charity operates fundamentally on a cash receipts b&sis although its fmancial stgt¢ments are prepared on an aCCTuals basis. Depreciation 15 the key area in which judgement Is r¢quired to detennine the ¢wrrying value of p¥t expenditure which has been ¢apitalised rather th8n ]tten off. OTHER TRADING ACTIVITIES 2024 2023 Fundrnisirtg events 33,129 102,316 INVESTMENT INCOME 2024 2023 Dep051t account itticres¢ 1.158 628 RAJSING FUNDS Raisiftg donations and Iwcle5 2024 2023 InsuraTh¢¢ Support C051S 1,449 90,672 1,543 60,817 92,121 62.360 SUPPORT COSTS Gov¢rnw*e ¢osts Toiajs Raising donations and legacies Governance 86.678 434 3,560 2,700 90.672 2.700 86,678 434 6.260 93,372 TRUSTEES, REMUNERATION AND BENEFITS A trus¢ r¢¢eived salary of £17,000 during the year. This wa5 in respect of th¢ir additional non trustee role for the charity. Trustees. expenses There were no tru5tees' expenses paid for the year ended 31st D¢c¢mber 2024 nor for the year ended 315t December 2023. Pw9
HARPER A$Pv WIiJ)LIFE RFSCUE NOTES TO THE FifANCIAL STATEMENT5- tODtinied FOR THE YEAR FJ4DED31sf DECEMBER2024 STAFF COSTS 2024 2023 Wages and salari¢$ OtheT nsiOn cosis 33.731 606 53,581 1.144 34.337 54,725 The aver88e monthly number of employtts during the year was as folkn¥s.' 2024 2023 Wildlife rescue No employe¢s received emoluments in excess of £(1.(1. COMPAIi4TIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricied rund R¢stria¢d rund ruthd5 INCOME AND ENDOWMENTS FROM DolOnS and le8acies 31253 31,253 Other tr•ding 4¢tivilies InveseThI ino)me 102,316 628 102.316 628 Total 134.197 134,197 EXPENDITURE ON Raising funds 62360 62,360 Charltlble ati5vltles Govemartce 5,945 5.945 Other 49.350 649 49.999 Toil 117.655 649 118.304 r4ET INCOMEI(EXPENDITURE) 16,542 (649) 15.893 RECONCILIATION OF FUNDS Total fifftds bmu8ht fon¥ard 48.645 17.036 65,681 TOTAL FUND5 CARRIED FORWARD 65.187 16.387 81,574 PpE¢ 10
HARPER ASPREY WILDLIFE RLSCUE NOTES TO THE FINANCIAL STATEMEJYTS- foDtiDu FOR THE YEAR ENDED 31ST DECEMOER2024 io. TANGIBLE FIXED ASSETS bixiure$ Building work5 Pr1 and m#¢hlttery rillin8¥ COST Al 1st January 2024 Addttitsns Disposals 31,002 1.533 44,295 31,049 7.368 275 At 3 Is¢ De¢ember 2024 32,535 75,344 7,643 DEPRECIATION At 151 January 2024 ChArg¢ for year Elimino*d on disposal 16,350 3,238 34.335 10.253 5,587 514 At 3 Isi December 2024 19,588 44.588 6,101 NET BOOK VALUE At 3 Isi De¢ember 2024 12,947 30,756 1.542 At 3 Isr December 2023 14,652 9,960 1,781 MoioT vthi¢l¢s Computer I'0S COST A¢ 151 JBnuary 2024 Addiiions Di5POsals 14.243 6,671 103,579 32,857 15,740) 15.740) At 3 1st December 2024 8.503 6,671 130.696 DEPRECIATION Ai 1st Jpnuary 2024 Charge for year Eliminai¢d on disp0581 10,864 6,477 194 73,613 14,703 14,378) 14.378) Ar 3 1st December 2024 6,990 6.671 83.938 r4ET BOOK VALUE At 3 I December 2024 1,513 46,758 At 3 Isi December 2023 3,379 194 29,966
HARPER ASPREY WILDLIFE RESCUE NOTES TO THE F114ANCIAL STATEMENTS- CODtinued FOR THE YEAR ENDED 31ST DECEMBER 2024 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 S814ry advance 2,937 12. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Trade creditors Social security and oiher loxes Other creditors Pension crediior Accrued expenses 2,120 1,244 16,100 63 2,700 2,251 1,723 10,101 201 2,640 22,227 16,916 13. MOVEMENT IN FUNDS Nei movemL'ni li funds At Al 111124 Unreytrlcted funds General fijnd 65.187 16,116) 59,071 Rtstrl¢l¢d funds RestrIcd Granis 16,387 (487) 15,900 TOTAL FUNDS 81.374 16,603) 74,971 Net movement in fvnds, included in the ibove are a5 follow5.. Incomin4 re50UFCtS Re¥oU¢% expended Movcmcni fndS Unre5trlcted funds General fund 89.580 (95.696) (0,116) Restrlcted fund$ Restricted GranES (487) (487) TOTAL FUIYDS 89,580 (96,183) (6,603) Pgge 12
HARPZR ASPREY WILDLIFE RESCUZ NOTES TO THE FINANCIAL sfATEMENTS-eoniltyued FOR THE YEAR ENDED 31ST DECEMBER 2024 13. MOVEMENT IIY FUNDS- conti0ed Comp8ratlve5 foT movement ltt (5 N¢1 At 31112123 Ai 111123 LD funds iinrestricted funds General fund 48,645 16,542 65.187 Restricted funds Restricted Grants 17,036 (649) 16,387 TOTAL FUNDS 65.681 15,893 81,574 Comparative nei moverneni in funds, included in the above are as follo.. Incominm resources Rcsources expended Moverneni in funds Utsrestricted fuods General fimd 134.197 (117.655) 16,542 Restrlct¢d funds Restricted GrtS {649) (6491 TOTAL FUNDS 134.197 (118.304) 15.893 A CWTent year 12 months prior year 12 months coMbid position is as follows- movimeni in funds Al 31112124 At 111123 Unrestrleted funds General fund 48.645 10.426 59.071 Restrlcted fu•d5 Restricted Grants 17.036 (1,136) 15,900 TOTAL FUNDS 65.681 9.290 74,971 Pagt 13
HARPER ASPREY WILDLIFE RESCUE NOTES TO THE FINANCIAL STATEMENTS- eontlaued FOR THE YEAR ENDED 31ST DECEMBER 2024 13. MOVEMENT IN FUNDS- continued A ¢urtent year 12 month5 and prior year 12 months ¢ombirted nei movement in fiuMl$. included in the above are as foll¢)ws.' Incomin8 resources Resources expend Movemrrtt In funds Unreyirlcted funds G¢ner&l fid 223,777 (213.351) 10.426 Re5tTlcted fuDds Restricted Grants (1,136) (1,136) TOTAL FUNDS 223.777 (214,487) 9.290 14. RELATED PARTY DISCLOSURES There were no related pty tran5action5 ftir the year ended 31st December 2023 other than that Already disclosed in note 7. Page 14