**Charity Registration No. 1144388**
**Company Registration No. 07669175 (England and Wales)**
## **HEADWAY CENTRAL LANCASHIRE**
# **ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS**
**FOR THE YEAR ENDED 30 JUNE 2021**
## **HEADWAY CENTRAL LANCASHIRE**
## **LEGAL AND ADMINISTRATIVE INFORMATION**
|**Trustees**|Mr D J Alcock|
|---|---|
||Ms S J Charnley|
||Mr B Rutlidge|
||Ms C Carthy|
||Ms L Sheffield|
||Mr A Lilley|
||Ms P McLoughlin|
||Mr C Lopez|
||Ms L Goodram|
||Ms K Wilding|
||Mr T Hart|
||Mr Glenn Slater|
|**Charity number**|1144388|
|**Company number**|07669175|
|**Registered office**|Heartbeat Centre|
||Preston North End|
||Sir Tom Finney Way|
||Preston|
||PR1 6PA|
|**Accountants**|Topping Partnership|
||Incom House|
||Waterside|
||Trafford Park|
||Manchester|
||M17 1WD|
## **HEADWAY CENTRAL LANCASHIRE**
## **CONTENTS**
||**Page**|
|---|---|
|Trustees report|1 - 4|
|Statement of Trustees responsibilities|5|
|Independent examiner's report|6|
|Statement of financial activities|7|
|Balance sheet|8|
|Notes to the financial statements|9 - 14|
## **HEADWAY CENTRAL LANCASHIRE**
## **TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT)** _**FOR THE YEAR ENDED 30 JUNE 2021**_
The trustees, some of whom are also directors for the purposes of company law, present their report and the financial statements for the charity for the year ended 30 June 20 2 1.
The trustees who acted as directors during the year were:
Mr D J Alcock Ms S J Charnley Mr B Rutlidge
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 Memorandum and Articles of Association , 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)” (as amended for accounting periods commencing from 1 January 2016)
## **Objectives and activities**
The charity's objects are :
- To relieve persons who are resident in the area of Preston and Chorley, Lancashire, who have suffered a brain injury, their families, carers and other related professionals, by the provision of information, services and facilities.
- To advance the education of the public in all aspects relating to brain injury and its prevention.
The Trustees when deciding in the Charity's activities for the year, are mindful of the Charity Commissions guidance on public benefit. The Charity is to support people affected by head injuries and their families regardless of gender, faith or personal circumstances. The Charity wishes itself to be a facility through which people can share life experiences and by which their lives can be enriched.
The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
The Trustees confirm that they have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the Charity's objectives and in planning future activities.
- 1 -
## **HEADWAY CENTRAL LANCASHIRE**
## **TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)** _**FOR THE YEAR ENDED 30 JUNE 2021**_
## **Achievements and performance**
The Trustees are pleased with the results for the year 2020-2021.
The Charity provided a range of services and support to adults with an acquired brain injury (ABI) and after a major trauma injury, their families, carers and supporters.
During the reporting period services were affected by the Covid-19 restrictions, and adapted by developing new virtual projects as follows:
Online virtual weekly meetings for clients, monthly online meetings for carers and family members, a keep in touch project that delivered welfare calls to shielding and isolating clients and their families, an online exercise class, online presentations designed to provide occupational activities and interests.
The Royal Preston Hospital project was suspended for part of the reporting period, and we invested in iPads to enable patients to be supported virtually. This was delivered in partnership with nursing staff on the wards.
For part of the reporting period selected face to face services including drop ins, activity days, one to ones and the walking group were held and risked assessed ensuring all were delivered safely.
The advice and information service which provided welfare benefits assistance, legal advice, employment support and debt advice was delivered via telephone, virtually and face to face adhering to infection control guidance.
During this period some front-line staff were furloughed on a rota and claims made to reimburse the charity. The charity also benefited from business support grants from Preston City Council to help with the cost of rental and salaries during lockdown.
All fundraising activities were suspended during the reporting year and staff worked hard to secure grants to help the charity adapt to a new way of working and additional costs of PPE, IT equipment and uniforms. Grants secured included Government’s Coronavirus Community Support Fund, distributed by The National Lottery Community Fund and Postcode Neighbourhood Trust.
Marketing and communications continued, and a new monthly newsletter was produced which was an added cost to the charity.
The Trustees are grateful for all donations and funds raised and wish to thank individuals and local businesses who have donated funds and arranged fundraising activities during this time.
The Trustees are appreciative of the dedication of the staff team who adapted to a new way of working and systems and continued to provide an excellent service to adults with acquired brain injury and after major trauma.
## **Financial review**
A Financial Reserves formal policy remains in place to maintain at least a six-month level of reserves, and the Trustees are conscious of their responsibilities and monitor the level of reserves to ensure the charity can meet its liabilities. Overarching risks are discussed at regular Trustee and Directors' Board meetings and where considered necessary appropriate professional advice is obtained where they perceive this is required for a specific risk or a particularly high risk.
The Trustees would like to express thanks to Toppings Partnership for their ongoing support of the charity by providing a monthly payroll service, annual accounts and regular financial updates during the pandemic to assist the charity deal with a fast-moving situation.
- 2 -
## **HEADWAY CENTRAL LANCASHIRE**
## **TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)** _**FOR THE YEAR ENDED 30 JUNE 2021**_
## **Plans for future periods**
The Trustees intend to continue to provide relief to persons who have suffered brain injuries and major trauma injuries, their families, and carers through the provision of services according to the charity's objectives in the future year. The pandemic has changed how the charity operates and the objectives reflect these changes.
Objectives:
1. Hold weekly drop ins and activity days guest speakers, benefits and legal advice, practical workshops and one to one appointments while adhering to Covid 19 restrictions.
2. Maintain the Major Trauma Patient Support Service.
3. Maintain and keep the client database up to date as new service users access our services.
4. Deliver virtual support groups to clients and carers.
5. Distribute resources online to partner agencies and maintain the charity website and social media accounts, produce a newsletter every two months.
6. Build upon existing partnerships and form new partnerships with statutory and voluntary services.
7. Increase fundraising income through online campaigns, the Headway lottery, and public donations.
8. Identify and recruit new volunteers.
9. Identify and apply for appropriate grants/funding opportunities.
10. Keep policies and procedures under review and updated to ensure compliance.
11. Set budgets, monitor income and outgoings, and keep finances up to date.
12. Provide regular supervision, training and support for staff and volunteers.
## **Structure, governance and management**
The company was incorporated at Companies House on 14 June 2011 and was registered as a charity with the Charity Commission on 21 October 2011. It commenced its activities on 22 October 2011 following the transfer of the charitable activities from the unincorporated charity Headway Preston and Chorley. The charity is a company limited by guarantee by its Memorandum and Articles of Association.
The charity is managed by the Trustees who are appointed as per the Trust Deed.
Mr D J Alcock Ms S J Charnley Mr B Rutlidge Ms C Carthy Ms L Sheffield Mr A Lilley Ms P McLoughlin Mr C Lopez Ms L Goodram Ms K Wilding Mr T Hart Mr Glenn Slater
- 3 -
## **HEADWAY CENTRAL LANCASHIRE**
## **TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)** _**FOR THE YEAR ENDED 30 JUNE 2021**_
## **Small Company Provision**
This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemptions.
The Trustees r eport was approved by the Board of Trustees.
Ms S J Charnley
## **Trustee**
22 February 2022
- 4 -
## **HEADWAY CENTRAL LANCASHIRE**
## **STATEMENT OF TRUSTEES RESPONSIBILITIES**
## _**FOR THE YEAR ENDED 30 JUNE 2021**_
The Trustees, some of whom are also the directors of Headway Central Lancashire for the purpose of company law, are responsible for preparing the Trustees Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company Law requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.
In preparing these financial statements, the Trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
- 5 -
## **HEADWAY CENTRAL LANCASHIRE**
## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF HEADWAY CENTRAL LANCASHIRE**
I report to the Trustees on my examination of the financial statements of Headway Central Lancashire (the charity) for the year ended 30 June 2021.
## **Responsibilities and basis of report**
As the Trustees of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act).
Having satisfied myself that the financial statements of the charity 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 the charity’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act) . In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## **Independent examiner's statement**
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
- 1 accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or
- 2 the financial statements do not accord with those records; or
- 3 the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
- 4 the financial statements 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 financial statements to be reached.
Daniel Bowles FCCA Topping Partnership
Incom House Waterside Trafford Park Manchester M17 1WD
Dated: 22 February 2022
- 6 -
## **HEADWAY CENTRAL LANCASHIRE**
## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT** _**FOR THE YEAR ENDED 30 JUNE 2021**_
|**Unrestricted**
**Restricted**
**funds**
**funds**
**2021**
**2021**
**Notes**
**£**
**£**
**Income from:**
Donations and legacies
**3**
60,325
119,844
Other trading activities
**4**
1,101
-
**Total income**
61,426
119,844
**Expenditure on:**
Raising funds
**5**
198
-
Charitable activities
**6**
29,730
69,754
**Total resources expended**
29,928
69,754
Gross transfers
between funds
-
-
**Net income for the year/**
**Net movement in funds**
31,498
50,090
Fund balances at 1 July 2020
64,102
25,492
**Fund balances at 30 June**
**2021**
95,600
75,582|**Total Unrestricted**
**Restricted**
**funds**
**funds**
**2021**
**2020**
**2020**
**£**
**£**
**£**
180,169
75,057
48,027
1,101
1,439
-
181,270
76,496
48,027
198
1,933
-
99,484
65,137
32,681
99,682
67,070
32,681
-
(244)
244
81,588
9,182
15,590
89,594
54,920
9,902
171,182
64,102
25,492|**Total**
**2020**
**£**
123,084
1,439
124,523
1,933
97,818
99,751
-
24,772
64,822
89,594|
|---|---|---|
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.
- 7 -
## **HEADWAY CENTRAL LANCASHIRE**
## **BALANCE SHEET**
## _**AS AT 30 JUNE 2021**_
|**Notes**
**Current assets**
Debtors
**9**
Cash at bank and in hand
**Creditors: amounts falling due within**
**one year**
**10**
Net current assets
**Income funds**
Restricted funds
Unrestricted funds|**2021**
**£**
401
173,725
174,126
(2,944)|**£**
171,182
75,582
95,600
171,182|**2020**
**£**
401
91,476
91,877
(2,283)|**£**
89,594
25,492
64,102
89,594|
|---|---|---|---|---|
The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 30 June 2021.
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.
The financial statements were approved by the Trustees on 10 February 2022
Ms S J Charnley **Trustee**
## **Company Registration No. 07669175**
- 8 -
## **HEADWAY CENTRAL LANCASHIRE**
## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 30 JUNE 2021**_
## **1 Accounting policies**
## **Charity information**
Headway Central Lancashire is a private company limited by guarantee incorporated in England and Wales. The registered office is Heartbeat Centre, Preston North End, Sir Tom Finney Way, Preston, PR1 6PA.
The charity was previously known as Headway Preston & Chorley.
## **1.1 Accounting convention**
The financial statements have been prepared in accordance with the charity's Memorandum and Articles of Association, 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)” (as amended for accounting periods commencing from 1 January 2016). 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.
Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.
## **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.
- 9 -
## **HEADWAY CENTRAL LANCASHIRE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 30 JUNE 2021**_
## **1 Accounting policies**
## **(Continued)**
## **1.5 Expenditure**
All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure is apportioned between cost headings by reference to the time and resources expended in each of these areas by the employees of the Charity.
## **1.6 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.
## **1.7 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 amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
## _**Basic financial liabilities**_
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future p aymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
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 amortised cost using the effective interest method.
## _**Derecognition of financial liabilities**_
Financial liabilities are derecognised when the charity ’s contractual obligations expire or are discharged or cancelled.
## **1.8 Employee benefits**
The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets .
- 10 -
## **HEADWAY CENTRAL LANCASHIRE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 30 JUNE 2021**_
## **1 Accounting policies**
## **(Continued)**
## **1.9 Retirement benefits**
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
## **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**
**Restricted**
**funds**
**funds**
**2021**
**2021**
**£**
**£**
Donations and gifts
18,975
49,667
Lloyds Grant
41,350
70,177
60,325
119,844|**Total**Unrestricted
Restricted
funds
funds
**2021**
2020
2020
**£**
£
£
68,642
32,739
41,334
111,527
42,318
6,693
180,169
75,057
48,027|Total
2020
£
74,073
49,011
123,084|
|---|---|---|
## **4 Other trading activities**
||**Unrestricted**|Unrestricted|
|---|---|---|
||**funds**|funds|
||**2021**|2020|
||**£**|£|
|Fundraising events|1,101|1,439|
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## **HEADWAY CENTRAL LANCASHIRE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 30 JUNE 2021**_
## **5 Raising funds**
|||**Unrestricted**|Unrestricted|
|---|---|---|---|
|||**funds**|
funds|
|||**2021**|
2020|
|||**£**|
£|
||Fundraising and publicity|||
||Seeking donations, grants and legacies|198|
1,933|
|||198|
1,933|
|6||Charitable activities||
|||**Charitable**|
**Charitable**|
|||**Expenditure**|
**Expenditure**|
|||**2021**|
**2020**|
|||**£**|
**£**|
||Staff costs|83,070|
76,403|
||Rent|2,865|
4,614|
||Computing Costs|885|
182|
||Printing & Stationery|700|
2,877|
||Telephone|1,578|
2,354|
||Other Office Expenses|6,735|
3,590|
||Volunteer Expenses|22|
371|
||Emergency Fund|2,955|
2,240|
||Other Small Project Expenses|269|
2,168|
||Catering|189|
2,803|
||Bank Charges|216|
216|
|||99,484|
97,818|
|||99,484|
97,818|
||**Analysis by fund**|||
||Unrestricted funds|29,730|
65,137|
||Restricted funds|69,754|
32,681|
|||99,484|
97,818|
||**For the year ended 30 June 2020**|||
||Unrestricted funds|65,137||
||Restricted funds|32,681||
|||97,818||
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**HEADWAY CENTRAL LANCASHIRE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 30 JUNE 2021**_
## **7 Trustees**
None of the Trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
## **8 Employees**
The average monthly number of employees during the year was:
||**2021**|**2020**|
|---|---|---|
||**Number**|**Number**|
||7|6|
|**Employment costs**|**2021**|**2020**|
||**£**|**£**|
|Wages and salaries|81,776|75,326|
|Other pension costs|1,294|1,077|
||83,070|76,403|
No employees received employee benefits of more than £60,000 during the year (2020: £Nil).
There were no employees whose annual remuneration was more than £60,000.
|**9**
**Debtors**
**Amounts falling due within one year:**
Prepayments and accrued income
**10**
**Creditors: amounts falling due within one year**
Other taxation and social security
Other creditors|**2021**
**£**
401
**2021**
**£**
2,944
-
2,944|**2020**
**£**
401
**2020**
**£**
2,027
256
2,283|
|---|---|---|
## **11 Retirement benefit schemes**
## **Defined contribution schemes**
The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.
The charge to profit or loss in respect of defined contribution schemes was £1,294 (2020 - £1,077).
- 13 -
## **HEADWAY CENTRAL LANCASHIRE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 30 JUNE 2021**_
|**12**
**Analysis of net assets between funds**
**Unrestricted**
**funds**
**Restricted**
**funds**
**2021**
**2021**
**£**
**£**
Fund balances at 30
June 2021 are
represented by:
Current assets/
(liabilities)
171,182
-
171,182
-|**Total**Unrestricted
funds
Restricted
funds
**2021**
2020
2020
**£**
£
£
171,182
89,594
-
171,182
89,594
-|Total
2020
£
89,594
89,594|
|---|---|---|
## **13 Operating lease commitments**
At the reporting end date the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:
||**2021**|**2020**|
|---|---|---|
||**£**|**£**|
|Within one year|5,007|5,007|
During the year the company paid £5,007 (201 9 : £5,007) in lease payments included as an expense in the accounts.
## **14 Related party transactions**
There were no disclosable related party transactions during the year (2020 - none) .
- 14 -