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2025-07-31-accounts

"CHARITY[REGISTRATION] NUMBER: 1144413

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Company Limited by Guarantee UNAUDITED FINANCIAL STATEMENTS 31 JULY 2025

4 THE YOUTH LIMITED

COMPANY LIMITED BY GUARANTEE

FINANCIAL STATEMENTS

YEAR ENDED 31 JULY 2025

Page
Trustees' annual report (incorporating the director's report) 1
Independent examiner's reportto the trustees 6
Statement offinancial activities (includingincome and expenditure account) 8
Statement offinancial position 9
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Notestothefinancialstatements 10

4 THE YOUTH LIMITED

COMPANY LIMITED BY GUARANTEE

TRUSTEES' ANNUAL REPORT (INCORPORATING THE DIRECTOR'S REPORT)

YEAR ENDED 31 JULY 2025

The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 31 July 2025.

Reference and administrative details

Registered charityname 4 The YouthLimited
Charity registration number 1144413
Company registration number 07699716
Principal officeand registered ForestYouthWing
office TheForest School
Comptons Lane
Horsham
West Sussex
RH13 SNW
The trustees duringtheyear DBurstow Appointed 1 April2025
and to thedateofapproval of KFunnell Resigned 4November2025
these financial statements were: KPollen
S Stothard
D Sweet
Accountant ChristopherWhitley-Jones
PRB Accountants
KingfisherHouse
HurstwoodGrange
Hurstwood Lane
Haywards Heath
West Sussex
RH177QX

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4 THE YOUTH LIMITED

COMPANY LIMITED BY GUARANTEE

TRUSTEES' ANNUAL REPORT (INCORPORATING THE DIRECTOR'S REPORT)

YEAR ENDED 31 JULY 2025

Governance

4 The Youth Limited (‘4 The Youth’) is a charitable company limited by guarantee and governed by its Memorandum and Articles of Association. The trustees, who are also the directors, are appointed by an ordinary resolution of the members, or by a resolution of the other directors.

Aims and Purposes

The company was set up by a group of local professionals in 2011 to provide a practical framework to run local youth projects for local young people that would have otherwise closed as the statutory youth services have been forced to focus their resources elsewhere.

4 The Youth believe in working with others in both the voluntary and statutory sectors to maintain and improve provision for young people based on their needs.

Objectives and Activities

4 The Youth aims to provide young people living in Horsham and surrounding areas with access to youth work provision that meets their needs. 4 The Youth works for the benefit for the local community, specifically young people through their organisation of activities that support their growth, develop skills, capacity and capability to empower them to participate independently in society. Our provision for young people is provided in a number of ways including:

The Trustees have had regard to the Charities Commission's guidance on public benefit, in undertaking the main activities for the year.

Achievements and Performance

Forest Youth Wing Clubs

4 The Youth continues to work in close partnership with the Forest School who provide building, utility and maintenance free of charge at Forest Youth Wing. Services continue to attract young people from across the community including Forest, Millais, Tanbridge House and Bohunt schools.

With the nightly subs and income from the tuck shop 4 The Youth are pleased to have been able to run this club on a self-sustaining basis with the in-kind support from the school.

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4 THE YOUTH LIMITED COMPANY LIMITED BY GUARANTEE TRUSTEES' ANNUAL REPORT (INCORPORATING THE DIRECTOR'S REPORT) YEAR ENDED 31 JULY 2025

Holbrook Youth Club

Holbrook Junior Youth Club sessions continued to run attracting up to 60 young people for each session. This club supports many young people preparing for their transition to secondary school.

Broadbridge Heath Youth Club

Broadbridge Heath club also has a full team of Young Leaders who support the running of the club and continues to be well supported particularly by young people in school years 5&6.

Slinfold Youth Club

Slinfold Youth Club continues to be a well valued by the village community and runs on a Friday evening attended by young people from the local junior school.

Cowfold Youth Club

Cowfold Youth Club commenced in November 2023 and is well valued by the village community and runs on a Friday evening attended by young people mainly from the local junior school and some from The Weald.

Horsham Neighbourhood Projects

4 The Youth has renewed its contract in March 2024 with Horsham District Council for a further 3 years for the neighbourhood contract.

|

As part of these projects, our team work closely with local community partners including the council and police to identify needs and are continuing to look to expand provision.

Hurst Road Youth Centre Building

In April 2022 an agreement was negotiated with the trustees of Horsham Youth Centre to take on the site with a view to meeting running costs and running activities for young people as well as making the building available for wider community use.

Over the last year, there has been an increase in revenue for this building, which is managed by a company called Hurst Space CIC. There is a contract with the NHS to use some of the space for iRock during the week, and an exercise club renting one end of the building. The car park has been set up to let spaces on a Permit and Pay and Display basis to give an income towards running costs, and this is delivering good income from an increasing number of visitors. There are also educational providers making use of the building by hiring spaces regularly.

The cafe is currently open during the week for drop-in sessions to enable young people to access help and support from our youth workers.

The dilapidations work is now complete and with an upturn in income, we hope that the building will generate income for 4 The Youth support.

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4 THE YOUTH LIMITED

COMPANY LIMITED BY GUARANTEE

TRUSTEES' ANNUAL REPORT (INCORPORATING THE DIRECTOR'S REPORT)

YEAR ENDED 31 JULY 2025

Senior Members and Volunteers

Across all the clubs, 4 The Youth is grateful to the voluntary work of senior members and volunteers who often take the lead in running activities with young people.

Reserves Policy

It is our policy to maintain a balance of unrestricted funds that allows 4 The Youth to meet its fixed liabilities for a minimum period of 2 months without income to cover any unexpected event or significantly lower than expected financial performance. This does not include any fixed term project cosis or service income which may not be renewed.

Reserves have been impacted by the involvement with Hurst Space CIC and changes have been made to address this. Hurst Space CIC now cover wages and is contributing to the running of 4 The Youth.

Volunteers

We would like to thank all the volunteers who work hard to make the clubs run successfully.

Volunteers work tirelessly within our clubs supporting a small team of paid youth work staff and are pivotal to keeping the organisation running.

Structure, governance and management

4 The Youth is a charitable company limited by Guarantee with a board of directors. All members that attend our clubs are encouraged to be involved with the decision-making process by joining our young people’s steering group. Appointment of additional directors is encouraged and on election by the board as set out in the Articles of Association.

The full board met during the year through face to face and virtual meetings, in addition working groups met and communicated on a regular basis with each director responsible for different areas of the organisation and reporting back to the board at full meetings.

Administrative Information

4 The Youth was based at Horsham Youth Centre, Hurst Road until July 2012 at which point the building was taken over by West Sussex County Council. Since July 2012 4 The Youth has been based at Forest Youth Wing, The Forest School, Comptons Lane, RH13 SNT with office space as well as the youth wing facilities in the evening. The space is provided free of charge and clubs run in partnership with the school.

Financial Review

4 The Youth made a surplus of income over expenditure of £3,851,478 (including a revaluation of investment property surplus of £3,862,291) during the year (2024: surplus £23,854).

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4 THE YOUTH LIMITED

COMPANY LIMITED BY GUARANTEE

TRUSTEES' ANNUAL REPORT (INCORPORATING THE DIRECTOR'S REPORT)

YEAR ENDED 31 JULY 2025

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies’ exemption.

This report was approved by the Trustees on23.Apr 2026 and signed on their behalf by:

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SStothard Trustee

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4 THE YOUTH LIMITED

COMPANY LIMITED BY GUARANTEE

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF 4 THE YOUTH LIMITED

YEAR ENDED 31 JULY 2025

I report on the financial statements for the year ended 31 July 2025, which comprise the statement of financial activities (including income and expenditure account), statement of financial position and the related notes.

Respective responsibilities of trustees and examiner

The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the financial statements. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:

Basis of independent examiner's report

My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view' and the report is limited to those matters set out in the next statement.

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4 THE YOUTH LIMITED

COMPANY LIMITED BY GUARANTEE

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF 4 THE YOUTH

LIMITED (continued)

YEAR ENDED 31 JULY 2025

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

(1) which gives me reasonable cause to believe that in any material respect the requirements:

(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

fs . % Christopher Whitley-Jones Chartered accountant

Kingfisher House Hurstwood Grange Hurstwood Lane Haywards Heath West Sussex RHI7 7QX

aut

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4 THE YOUTH LIMITED

COMPANY LIMITED BY GUARANTEE

STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT)

YEAR ENDED 31 JULY 2025

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||||||||| |---|---|---|---|---|---|---|---| |2025|2025|2025|2024| |Restricted|Unrestricted| |funds|funds|Totalfunds|Total|funds| |Note|£|£|£| |Income|and|endowments| |Grants,|donations|and|service| |contracts|5|26,500|167,235|193,735|133,775| |Charitable|activities|6|-|60,198|60,198|83,619| |Investment|income|-|-|”|9| |Total|income|26,500|227,433|253,933|217,403| |Other|income| |Revaluation|of investment property|15|-|3,862,291|3,862,291|-| |Expenditure| |Expenditure on|charitable|activities|8|12,912|251,834|264,746|193,549| |Total|expenditure|12,912|251,834|264,746|193,549| |Net income|and|net movement|in funds|13,588|3,837,890|3,851,478|23,854.| |Reconciliation|of funds| |Total|funds|brought forward|-|39,697|39,697|15,843| |Total|funds|carried forward|13,588|3,877,587|3,891,175|39,697|

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The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The notes on pages 9 to 14 form part of these financial statements.

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4 THE YOUTH LIMITED

COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 JULY 2025

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||||||| |---|---|---|---|---|---| |2025|2024| |£|£|£|£| |Fixed|Assets| |Tangible|fixed|assets|14|11,501|8,834| |Investments|15|3,862,292|-| |3,873,793|8,834| |Current|assets| |Stock|16|500|500| |Debtors|17|17,532|10,145| |Cash|at bank and|in hand|22,396|31,415| |40,428|42,060| |Creditors:|amounts|falling|due| |within one year|18|(23,046)|(11,197)| |Net current assets|17,382|30,863| |Total|assets|less current|liabilities|3,891,175|39,697| |Funds|of the|charity| |Unrestricted general|funds|15,295|39,697| |Unrestricted|property funds|3,862,292|-| |Restricted|funds|13,588|-| |Total|charity funds|19|3,891,175|39,697|

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For the year ending 31 July 2025 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Trustees’ responsibilities:

These financial statements were approved by the board of trustees and authorised for issue on 23-Apr 2026+» and are signed on behalf of the board by:

S Stothard Trustee

Company registration number: 07699716

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4 THE YOUTH LIMITED

COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 JULY 2025

1. General information

The charity is a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is Forest Youth Wing, The Forest School, Comptons Lane, Horsham, West Sussex RH13 5NW. The charity is a public benefit entity.

2. Statement of compliance

These financial statements have been prepared in compliance with FRS 102, "The Financial Reporting Standard applicable in the UK and the Republic of Ireland’, the 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) (Charities SORP (FRS 102)) and the Charities Act 2011.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

There are no material uncertainties about the charity's ability to continue.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Significant judgements

The judgements (apart from those involving estimations) that management has made in the process of applying the entity's accounting policies and that have the most significant effect on the amounts recognised in the financial statements are as follows:

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4 THE YOUTH LIMITED

COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 31 JULY 2025

  1. Accounting policies (continued)

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes. Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal.

Incoming resources

Income

All income is included in the statement of financial activities when the charity is entitled to the income, any performance related conditions attached have been met or are fully within the control of the charity, the income is considered probable and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:

Resources expended

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered and is reported as part of the expenditure to which it relates.

Tangible assets

All fixed assets are initially recorded at cost and are subsequently stated at cost less any accumulated depreciation. Any fixed assets carried at revalued amounts are recorded at the market value at the balance sheet date.

Depreciation

Depreciation is calculated to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Equipment

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

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4 THE YOUTH LIMITED

COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 31 JULY 2025

Investments

Investments property is initially recorded at cost, which includes purchase price and any directly attributable expenditure.

Investment property is valued to its fair value at each reporting date and any changes in fair value are recognised in income or expenditure.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted. Debt instruments are subsequently measured at amortised cost.

4. Limited by guarantee

The Charity is a company limited by guarantee. All of the Trustees are Members of the company and guarantee to contribute £1 in the event of a winding up.

5. Grants, donations and service contracts

.

Restricted Unrestricted TotalFunds Unrestricted Total Funds
Funds Funds 2025 Funds 2024
£ £ £ £ £
Grants
Donations
Service contracts
26,500
-
-
5,000
28,321
133,914
31,500
28,321
133,914
21,735
6,077
105,963
21,735
6,077
105,963
26,500 167,235 193,735 133,775 133,775
Charitable activities
Restricted Unrestricted Total Funds Unrestricted Total Funds
Funds Funds 2025 Funds 2024
£ £ £ £ £
Membership and subscriptions - 18,995 18,995 19,628 19,628
Tripincome - 16,400 16,400 8,178 8,178
Tuckshopincome - 18,743 18,743 15,064 15,064
Otherincome - 6,060 6,060 40,749 40,749
- 60,198 60,198 83,619 83,619

6. Charitable activities

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4 THE YOUTH LIMITED

COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 31 JULY 2025

7. Investment income

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||||||| |---|---|---|---|---|---| |Unrestricted|Total|Funds|Unrestricted|Total|Funds| |Funds|2025|Funds|2024| |£|£|£|£| |Interest receivable|-|-|9|9|

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8. Expenditure on charitable activities by fund type

In addition to the expenditure incurred below, the charity relies on the support of volunteers to run activities at the youth clubs, as well as on donated facilities where some of the clubs are held. There is no cost associated with these services and facilities.

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|||||||| |---|---|---|---|---|---|---| |Restricted|Unrestricted|Total|Funds|Unrestricted|Total|Funds| |Funds|Funds|2025|Funds|2024| |£|£|£|£|£| |Staff costs|105|184,877|184,982|149,536|149,536| |Direct|costs|10,304|34,613|44,917|25,909|25,909| |Support|costs|2,503|32,344|34,847|18,104|18,104| |12,912|251,834|264,746|193,549|193,549|

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9. Expenditure on charitable activities by activity type

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||||||| |---|---|---|---|---|---| |Activities| |undertaken|Total funds|Total fund| |directly|Support|costs|2025|2024| |£|£|£|£| |Staff|costs|184,982|-|184,982|149,536| |Direct|costs|44,917|-|44,917|25,909| |Administrative|expenses|-|31,014|31,014|17,509| |Depreciation|”|3,833|3,833|595| |229,899|34,847|264,746|193,549|

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10. Independent examination fees

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|||||||| |---|---|---|---|---|---|---| |2025|2024| |£|£| |Fees|payable|to|the|independent examiner|for:| |Independent|examination|of the|financial|statements|960|780|

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4 THE YOUTH LIMITED

COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 31 JULY 2025

11. Staff costs

The total staff costs and employee benefits for the reporting period are analysed as follows:

2025 2024
£ £
Wages and salaries 173,868 143,005
Employers national insurance contributions 6,713 3,681
Employers pension contributions 4,401 2,850
184,982 149,536

The charity had an average of 14 employees during the year (2024: 14)

No employee received employee benefits of more than £60,000 during the year (2024: Nil).

12. Trustee remuneration and expenses

The following amounts were paid to trustees during the year:

2025 2025
D Sweet Total
£ £
Remuneration paid 53,583 53,583
Pension contributions paid 1,608 1,608
55,191 55,191
2024 2024 2024
D Sweet A Albrow Total
£ £ £
Remuneration paid 41,124 331 41,455
Pension contributions paid 1,234 - 1,234
42,358 331 42,689

13. Taxation

The charity is not subject to taxation as it is exempt.

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4 THE YOUTH LIMITED

COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 31 JULY 2025

14. Tangible fixed assets

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|||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |Equipment|Total| |£|£| |Cost| |Additions|6,500|6,500| |At|31|July|2025|31,014|31,014| |Depreciation| |At|1|August 2024|15,680|15,680| |Charge|3,833|3,833| |At 31|July|2025|19,513|19,513| |Carrying amount| |At 31|July|2025|11,501|11,501| |At|31|July 2024|8,834|8,834| |15.|Investments| |Other| |investments| |other|than| |loans| |Cost|£| |At|1|August 2024|-| |Additions|during|the|year|1| |At|31|July|2025|1| |Revaluation| |At|1|August|2024|-| |Additions|during|the|year|(unrestricted property|funds)|3,862,291| |At 31|July|2025|3,862,291| |Carrying|amount| |At 31|July|2025|3,862,292| |At|31|July|2024|.| |This|is|a|commercial|investment|property|which|has|been|valued|by|the|Directors|as|at|31|July| |2025.| |16.|Stock| |2025|2024| |£|£| |Tuck shop|stock|500|500|

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4 THE YOUTH LIMITED

COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 31 JOLY 2025

  1. Debtors
2025 2024
£ £
Trade debtors 7,443 7,030
Amount duefrom related party (note 21) 5,000 -
Prepayments and accruedincome 1,937 -
Otherdebtors 3,152 3,115
17,532 10,145
18. Creditors: amounts falling due within one year
2025 2024
£ £
Deferredincome 16,241 8,667
Other creditors and accruals 6,805 2,530
23,046 11,197
19. Analysis ofcharitable funds
Unrestricted funds As at As at31
1 Aug 24 Income Expenditure Jul 25
£ £ £ £
General funds 39,697 227,432 251,834 _ 15,295
Unrestricted property funds As at As at31
1 Aug 24 Income Expenditure Jul 25
£ £ £ £
Freeholdproperty - 3,862,292 - 3,862,292
Restrictedfunds As at As at31
1 Aug 24 Income Expenditure Jul 25
£ £ £ £
People’sBudgetAward - 20,000 12,807 7,193
Lottery GrantFunding - 1,500 - 1,500
Community GrantFunding - 5,000 105 4,895
- 26,500 12,912 13,588

Unrestricted property fund - on 1 April 2025 the Horsham Youth Centre agreed to transfer all its charitable assets and undertakings to the charity. These included a freehold property (see note 19).

People’s Budget Award — these funds are being used to improve the outside space at the youth clubs.

Lottery Grant Funding — these funds were utilised after the year end for a wellness project providing cooking activities for the youth club members.

Community Grant Funding — these funds are being utilised towards activities for youths over the 2025 summer holiday period.

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4 THE YOUTH LIMITED

COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 31 JULY 2025

20. Analysis of net assets between funds

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|||||||||| |---|---|---|---|---|---|---|---|---| |Total|Total|Total Funds| |Restricted|Unrestricted|(all| |Funds|Funds|Total Funds|unrestricted)| |2025|2025|2025|2024| |£|£|£|£| |Fixed|assets|-|3,873,793|3,873,793|8,834| |Current|assets|13,588|26,840|40,428|42,060| |Creditors|less|than|1|year|-|(23,046)|(23,046)|(11,197)| |Net assets|13,588|3,877,587|3,891,175|39,697|

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21. Related party transactions

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||||||| |---|---|---|---|---|---| |2025|2024| |£|£| |Service|contract|income received from Hurst|Space CIC|30,167|44,939| |Donation received|from Hurst Space CIC|21,000|-| |Amount due from Hurst Space CIC|5,000|2,445|

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The charity is related to Hurst Space CIC because they have common directors and members.

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