2022-11-30-accounts - The Leaf Foundation

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COMPANY REGISTRATION NUMBER 08312345

THE LEAF FOUNDATION FINANCIAL STATEMENTS 30 NOVEMBER 2022

Charity Number 1153254

THE LEAF FOUNDATION

FINANCIAL STATEMENTS

YEAR ENDED 30 NOVEMBER 2022

CONTENTS	PAGE
Trustees Annual Report	1
Independent examiner's report to the members	5
Statement of financial activities	7
Income and expenditure account	8
Balance sheet	9
Notes to the financial statements	10

THE LEAF FOUNDATION

TRUSTEES ANNUAL REPORT

YEAR ENDED 30 NOVEMBER 2022

The trustees, who are also directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 30 November 2022. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the FRS 102 (FRS 102 SORP).

REFERENCE AND ADMINISTRATIVE DETAILS

Registered charity name The Leaf Foundation Charity registration number 1153254 Company registration number 08312345 Principal office Five Acres Farm Staplers Road Newport Isle of Wight PO30 2NB

Registered office Five Acres Farm Staplers Road Newport Isle of Wight PO30 2NB

THE TRUSTEES

The trustees who served the company during the period were as follows:

D Wickes E Duval T C Nowlan P McCaire J D Woodford

At the date the report was signed, the trustees were as follows:

D Wickes E Duval T C Nowlan P McCaire J D Woodford

- 1 -

THE LEAF FOUNDATION

TRUSTEES ANNUAL REPORT (continued)

YEAR ENDED 30 NOVEMBER 2022

OBJECTIVES AND ACTIVITES

Objectives and aims

The charity’s purpose as set out in the objects contained in the company’s Articles of Association are:

“To advance the education of the public in the conservation, protection and improvement of the physical and natural environment, in particular the conservation and protection of rare and endangered species, and to promote human behaviour towards animals by providing appropriate care, protection, treatment and security for animals which are in need of care and attention by reason of sickness, maltreatment, poor circumstances or ill usage and to educate the public in matters pertaining to animal welfare in general and the prevention of cruelty and suffering among such animals.”

Public benefit

The charity provides public benefit by educating people about the conservation and protection of rare and endangered species. Many of the animals at the Haven are considered threatened species in the wild. Deforestation and intensive cultivation is contributing to the destruction of their habitats, and, as a sanctuary dedicated to the health and welfare of captive animals, it is the charity’s obligation to promote environmental awareness to protect and preserve their wild counterparts.

The charity promotes the following green initiatives that have been implemented around the park: - All timber used in the construction of the Haven has been sourced from sustainable forests.

Cedar shingles on the roofs of heated buildings have superior thermal insulation properties to limit energy loss.
The mulch substrate in the play areas are made from 100% recycled aircraft tyres.
To promote waste recycling, the Haven works with multiple national supermarkets that provide produce that by law is no longer suitable for human consumption but this food is perfectly edible and ideal for primates’ diets.
Fresh fruit and vegetables are grown on-site and contribute to the primates’ diets.
Water butts are found throughout the Haven and the rainwater collected is used to sustain the vegetable patches and decorative plant-life.
All cardboard waste is taken to a recycling depot on the Isle of Wight.

ACHIEVEMENT AND PERFORMANCE

Charitable activities

Since 7 August 2013 the charity has operated The Monkey Haven in the Isle of Wight, which is a rescue centre and sanctuary for the primates and birds of prey rescued from the illegal pet trade, who are in desperate need of care and attention. The animals housed at the Haven have come for various reasons; they may have been bullied within their original groups, or unsuitable for breeding programmes, or are injured native birds that would be unable to fend for themselves in the wild. These animals are given another chance to live enriched carefree lives in the relaxed, spacious and tranquil environment of The Monkey Haven.

As well as attendance income, supporters can adopt one of the animals. The adoption income contributes towards the animals’ daily care and all proceeds go towards their food, enrichment and vet bills. The general public can donate a treat to the animals by sending a text message or sponsor an enclosure, as well as using our Amazon wish list. This allows the charity to help focus its funding on rescuing more unwanted primates and birds of prey.

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THE LEAF FOUNDATION

TRUSTEES ANNUAL REPORT (continued) YEAR ENDED 30 NOVEMBER 2022

Achievements

To date, the charity has won the Small Visitor Attraction of the Year for 2017 and Gold Accolade from VisitEngland. It also won the Red Funnel Isle of Wight Gold Award for 2019/2020 and the Green Star Gold Award for Excellence for 2019/2020 from the Beautiful South.

FINANCIAL REVIEW

During the year, the charity received donations, grants and gift aid amounting to £42,244 (2021: £105,566), admission fees to The Monkey Haven generated £522,748 (2021: £441,950) and tea room and gift shop sales amounted to £231,132 (2021: £232,016). The charity incurred costs of £760,587 (2021: £669,774) in respect of operating The Monkey Haven.

The net incoming funds for the year was £35,537 (2021: £109,758) leaving total funds carried forward of £587,477 (2021: £551,940)

FUTURE DEVELOPMENTS

The charity is currently in the process of constructing its biggest project to date. This is a new enclosure, which will be 34 metres by 15 metres by 5 metres high.

It will feature two huge primate enclosures and an internal public viewing walkway. It will also have a solar panel glass roof and electrical vehicle charge points on the back of the building.

This project should be finished by December 2023. The first phase is open and the capuchin family has moved in. The solar panels are operational and it is now self-sufficient in terms of power.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Organisational structure

The organisation was incorporated on 29 November 2012 and registered as a charity on 6 August 2013. The company was established under a Memorandum of Association, which established the objects and powers of the charitable company and is governed under its Articles of Association. The Articles of Association were amended on 2 August 2013 to extend the charity’s objects. In the event of the company being wound up, the members are required to contribute an amount not exceeding £10.

The charity operates The Monkey Haven in the Isle of Wight. The day to day operations of the charity

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THE LEAF FOUNDATION

TRUSTEES ANNUAL REPORT (continued)

YEAR ENDED 30 NOVEMBER 2022

are managed by Mr D Walser. The overall operations are run by Mr D Wickes. Decisions are made by unanimous agreement of the trustees. New trustees are appointed by invitation only.

Share Capital

The company is limited by guarantee and therefore has no share capital.

RESPONSIBILITIES OF THE TRUSTEES

The trustees (who are also the directors of The Leaf Foundation for the purposes of company law) are responsible for preparing the Trustees Annual 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 charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. 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;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in operation.

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. The trustees are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

INDEPENDENT EXAMINER

Jon Essam has been re-appointed as independent examiner for the ensuing year.

Signed on behalf of the trustees

……………………………………………………….. D Wickes Trustee

19 June 2023

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THE LEAF FOUNDATION

INDEPENDENT EXAMINER'S REPORT TO THE MEMBERS OF THE LEAF FOUNDATION

YEAR ENDED 30 NOVEMBER 2022

I report on the financial statements of the charitable company on pages 7 to 14 for the year ended 30 November 2022 which have been prepared in accordance with the Charities Act 2011 (the Act) and with the Financial Reporting Standard (FRS 102 SORP), under the historical cost convention and the accounting policies set out on page 10.

RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND INDEPENDENT EXAMINER

The Trustees consider that the audit requirement of Section 144(1) of the Charities Act 2011 (the Act) does not apply, and that there is no requirement in the memorandum and articles of the charity for the conducting of an audit, and that the accounts do not require an audit in accordance with Part 16 of the Companies Act 2006 and that no member or members have requested an audit pursuant to section 476 of the Companies Act 2006. As a consequence, the Trustees have elected that the financial statements be subject to independent examination.

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:

examine the accounts under section 145 of the 2011 Act,
to follow the procedures laid down in the General Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
to state whether particular matters have come to my attention.

BASIS OF INDEPENDENT EXAMINER'S STATEMENT

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 I do not express an audit opinion on whether the accounts present a 'true and fair view'.

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 trustees have not met the requirements to ensure that:

proper accounting records are kept (in accordance with section 386 of the Companies Act 2006); and
accounts are prepared which agree with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities; or

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

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THE LEAF FOUNDATION

INDEPENDENT EXAMINER'S REPORT TO THE MEMBERS OF THE LEAF FOUNDATION (continued)

YEAR ENDED 30 NOVEMBER 2022

Signed as independent examiner:

........................................................................ Jon Essam Independent examiner Professional body: ICAEW 23 Cottingham Way Thrapston Northants NN14 4PL

19 June 2023

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THE LEAF FOUNDATION

STATEMENT OF FINANCIAL ACTIVITIES

YEAR ENDED 30 NOVEMBER 2022

		Unrestricted	Restricted	Total Funds	Total Funds
		Funds	Funds	2022	2021
	Note	£	£	£	£
INCOMING RESOURCES
Incoming resources from
generating funds:
Voluntary income	2	42,244	–	42,244	105,566
Activities for generating
funds	3	753,880	–	753,880	673,966
		────	──────────	──────────	──────────
TOTAL INCOMING
RESOURCES		796,124	–	796,124	779,532
		────	──────────	──────────	──────────
RESOURCES EXPENDED
Costs of generating funds:
Charitable activities	4	(758,137)	–	(758,137)	(667,324)
Governance costs	6	(2,450)	–	(2,450)	(2,450)
		────	──────────	──────────	──────────
TOTAL RESOURCES
EXPENDED		(760,587)	–	(760,587)	(669,774)
		────	──────────	──────────	──────────
NET INCOMING
RESOURCES FOR THE
YEAR	7	35,537	–	35,537	109,758
RECONCILIATION OF
FUNDS
Total funds brought forward		551,940	–	551,940	442,182
		────	───────	───────	───────
TOTAL FUNDS CARRIED
FORWARD		587,477 ════	– ═══════	587,477 ═══════	551,940 ═══════

The Statement of Financial Activities includes all gains and losses in the year and therefore a statement of total recognised gains and losses has not been prepared.

All of the above amounts relate to continuing activities.

The notes on pages 10 to 14 form part of these financial statements.

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THE LEAF FOUNDATION

INCOME AND EXPENDITURE ACCOUNT

YEAR ENDED 30 NOVEMBER 2022

		2022	2021
	Note	£	£
INCOME		796,124	779,532
TOTAL EXPENDITURE		(760,587)	(669,774)
		──────────	──────────
OPERATING SURPLUS	7	35,537	109,758
		───────	───────
RETAINED SURPLUS FOR THE FINANCIAL
YEAR		35,537 ═══════	109,758 ═══════

The Income and Expenditure Account includes all gains and losses in the year and therefore a statement of total recognised gains and losses has not been prepared.

All of the above amounts relate to continuing activities.

The notes on pages 10 to 14 form part of these financial statements.

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THE LEAF FOUNDATION

BALANCE SHEET

AS AT 30 NOVEMBER 2022

		2022		2021
	Note	£	£	£
FIXED ASSETS
Tangible assets	10		343,318	258,440
CURRENT ASSETS
Debtors	11	-		-
Cash at bank		297,442		355,806
		─────────		─────────
		297,442		355,806
CREDITORS: Amounts falling due within one
year	12	(19,255)		(17,630)
		─────────		─────────
NET CURRENT ASSETS			278,187	338,176
CREDITORS: Amounts falling due after one year			(34,028)	(44,676)
			───────	───────
NET ASSETS			587,477	551,940
			═══════	═══════
FUNDS
Unrestricted income funds	14		587,477	551,940
			────	───────
TOTAL FUNDS			587,477 ════	551,940 ═══════

The trustees are satisfied that the company is entitled to exemption from the provisions of the Companies Act 2006 (the Act) relating to the audit of the financial statements for the year by virtue of section 477(2), and that no member or members have requested an audit pursuant to section 476(1) of the Act.

The trustees acknowledge their responsibilities for:

(i) ensuring that the company keeps adequate accounting records which comply with section 386 of the Act, and
(ii) preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its surplus or deficit for the financial year in accordance with the requirements of section 393, and which otherwise comply with the requirements of the Act relating to financial statements, so far as applicable to the company.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. These financial statements were approved by the members of the committee on the 19 June 2023 and are signed on their behalf by:

D Wickes Trustee Company Registration Number: 08312345

The notes on pages 10 to 14 form part of these financial statements.

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THE LEAF FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 30 NOVEMBER 2022

1. ACCOUNTING POLICIES

Basis of accounting

The financial statements have been prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, the FRS 102 Statement of Recommended Practice "Accounting and Reporting by Charities" (FRS 102 SORP) and the Companies Act 2006.

Cash flow statement

The trustees have taken advantage of the exemption in Update Bulletin 1 from including a cash flow statement in the financial statements on the grounds that the company is small.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Animal enclosures - 10% on cost Plant and machinery - 20% on reducing balance Fixtures and fittings - 20% on reducing balance Motor vehicles - 25% on reducing balance Computer equipment - 25% on reducing balance

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.

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THE LEAF FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 30 NOVEMBER 2022

2. VOLUNTARY INCOME

	Unrestricted	Restricted	Total Funds	Total Funds
	Funds	Funds	2022	2021
	£	£	£	£
Grants receivable and donations
Donations, grants and adoptions	42,244	–	42,244	105,566
	──────────	──────────	──────────	─────────
	42,244 ══════════	– ══════════	42,244 ══════════	105,566 ═════════

3. INCOMING RESOURCES FROM ACTIVITIES FOR GENERATING FUNDS

	Unrestricted	Total Funds	Total Funds
	Funds	2022	2021
	£	£	£
Haven admission sales	522,748	522,748	441,950
Gift shop sales	95,422	95,422	95,716
Tea room sales	135,710	135,710	136,300
	______	______	______
	753,880 ═══════	753,880 ═══════	673,966 ═════════

4. COSTS OF CHARITABLE ACTIVITIES BY FUND TYPE

	Unrestricted	Total Funds	Total Funds
	Funds	2022	2021
	£	£	£
Support costs	758,137	758,137	667,324
	═════════	═════════	═════════
COSTS OF CHARITABLE ACTIVITIES BY ACTIVITY TYPE
	Support	Total Funds	Total Funds
	costs	2022	2021
	£	£	£
Support and administration	458,876	458,876	433,185
Support staff costs	299,261	299,261	234,139
	─────────	─────────	─────────
	758,137	758,137	667,324
	═════════	═════════	═════════

5. COSTS OF CHARITABLE ACTIVITIES BY ACTIVITY TYPE

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THE LEAF FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 30 NOVEMBER 2022

6. GOVERNANCE COSTS

	Restricted	Total Funds	Total Funds
	Funds	2022	2021
	£	£	£
Independent examiner's fees	2,450	2,450	2,450
	───────	───────	───────
	2,450 ═══════	2,450 ═══════	2,450 ═══════

7. NET INCOMING RESOURCES FOR THE YEAR

This is stated after charging:

This is stated after charging:
	2022	2021
	£	£
Depreciation	60,318	42,691
Hire of plant and machinery	615	2,822
Other operating leases	59,976	66,640
Independent examiner's remuneration
- independent examination of the financial statements	2,450 ═══════	2,450 ════

8. STAFF COSTS AND EMOLUMENTS

Particulars of employees:

The average number of employees during the year, calculated on the basis of full-time equivalents, was as follows:

2022	2021
23	17

No employee received remuneration of more than £60,000 during the year (2021 - Nil).

9. TRUSTEES’ REMUNERATION AND BENEFITS

There were no trustees’ remuneration or other benefits for the year ended 30 November 2022 nor for the year ended 30 November 2021.

Trustees’ expenses

During the year £5,031 (2021: £3,111) was paid on behalf of trustees for travel and subsistence while on charity business.

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THE LEAF FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 30 NOVEMBER 2022

10. TANGIBLE FIXED ASSETS

		Motor vehicles,	Motor vehicles,
		Equipment and
			Enclosures
			£
	COST
	At 1 December 2021		481,763
	Additions in year		145,196
			───────
	At 30 November 2022		626,959
			═══════
	DEPRECIATION
	At 1 December 2021		223,323
	Charge for the year		60,318
			───────
	At 30 November 2022		283,641
			═══════
	NET BOOK VALUE
	At 30 November 2022		343,318
			═══════
	At 30 November 2021		258,440
			═══════
11.	DEBTORS
		2022	2021
		£	£
	Prepayments and accrued income	-	-
		───────	───────
		-	-
		═══════	═══════
12.	CREDITORS: Amounts falling due within one year
		2022	2021
		£	£
	Trade creditors	11,864	14,256
	Social security and other taxes	4,080	3,147
	VAT	861	(2,223)
	Accruals and deferred income	2,450	2,450
		─────────	─────────
		19,255	17,630
		═════════	═════════

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THE LEAF FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 30 NOVEMBER 2022

13. UNRESTRICTED INCOME FUNDS

	Balance at	Balance at	Incoming	Balance at
	1 Dec	2021	resources	30 Nov 2022
		£	£	£
General Funds	551,940		35,537	587,477
		════	════	════
ANALYSIS OF NET ASSETS BETWEEN FUNDS
			Net current
		Tangible	assets/
		fixed assets	(liabilities)	Total
		£	£	£
Unrestricted Income Funds:
Unrestricted Fund		343,318	244,159	587,477
		───────	───────	────
Total Funds		343,318 ═══════	244,159 ═══════	587,477 ════

14. ANALYSIS OF NET ASSETS BETWEEN FUNDS

15. RELATED PARTY DISCLOSURES

K Wickes

Wife of a Trustee

During the year, Mrs K Wickes was paid £28,000 (2021: £20,438) for promotion, advertising and bookkeeping duties under the provisions of the Charities Act 2011.

Owl and Monkey Haven Partnership

D Wickes, D Walser and A Walser are partners

The charity occupies land and buildings at the Owl and Monkey Haven owned by a partnership in which Mr D Wickes, Mr D Walser and Mr A Walser are partners. During the year, open market value rent was £60,000 (2021: £60,000)

- 14 -

The Leaf Foundation

Schedule to the Statement of Financial Activities for the year ended 30 November 2022

	Unrestricted	Restricted	Total	Prior Period
	Funds	Funds	Funds	Total Funds
	2022	2022	2022	2021
	£	£	£	£
Incoming Resources from generated funds
Voluntary Income
Grants, legacies and donations
Government and public bodies
Incoming resources of a revenue nature
Job Retention Scheme and SSP grants	193	-	193	41,270
County Council grants	4,000	-	4,000	24,857
Total	4,193	-	4,193	66,127
Non government and non public bodies
Incoming resources of a revenue nature - grants,	donations and legacies
Donations and adoptions	38,051	-	38,051	39,439
Total	38,051	-	38,051	39,439

Total Grants,Legacies & Donations Received	42,244	-	42,244	105,566

Total Voluntary Income	42,244	-	42,244	105,566
Activities for generating funds
Haven admission fees	522,748	-	522,748	441,950
Gift shop sales	95,422	-	95,422	95,716
Tea room sales	135,710	-	135,710	136,300
Total of activities for generating funds	753,880	-	753,880	673,966

Total Incoming Resources	796,124	-	796,124	779,532

The Leaf Foundation

Schedule to the Statement of Financial Activities for the year ended 30 November 2022

	Unrestricted	Restricted	Total	Prior Period
	Funds	Funds	Funds	Total Funds
	2022	2022	2022	2021
	£	£	£	£
Costs of generating funds
Charitable expenditure
*Costs of activities in furtherance of the charity's*	*objectives*
Cost of goods for primary purpose trading	189,699	-	189,699	191,398
	189,699	-	189,699	191,398
*Support costs of charitable activities*
*Direct support costs*
Gross wages and salaries - charitable activities	284,170	-	284,170	224,475
Employers' NI - Charitable activities	13,813	-	13,813	8,573
Uniforms and protective clothing	1,278	-	1,278	1,091
	299,261	-	299,261	234,139
*Indirect employee costs*
Travel and subsistence	5,031	-	5,031	3,111
Motor expenses	5,032	-	5,032	2,907
	10,063	-	10,063	6,018
*Premises Costs*
Rent payable	59,976	-	59,976	66,640
Rates, water and service charges	4,803	-	4,803	1,402
Insurance	4,668	-	4,668	5,561
Light and heat	27,371	-	27,371	34,253
Premises repairs and renewals	26,465	-	26,465	25,264
	123,283	-	123,283	133,120
*General administrative expenses:*
Telephone and fax	4,034	-	4,034	3,716
Postage, stationery and printing	8,761	-	8,761	4,985
Hire of equipment	615	-	615	2,822
Software, IT and website	15,457	-	15,457	11,865
Irrecoverable VAT	8,114	-	8,114	5,841
Advertising and PR	32,083	-	32,083	27,595
Bank charges	1,210	-	1,210	1,318
	70,274	-	70,274	58,142

The Leaf Foundation

Schedule to the Statement of Financial Activities for the year ended 30 November 2022

*Professional fees in support of charitable activities* Legal and professional fees *Other support costs* Depreciation of assets used for charitable purposes Total Support costs Total Expended on Charitable Activities	Unrestricted Restricted Total Prior Period Funds Funds Funds Total Funds 2022 2022 2022 2021 £ £ £ £ 5,239 - 5,239 1,816
	5,239 - 5,239 1,816
	60,318 - 60,318 42,691
	60,318 - 60,318 42,691

	568,438 - 568,438 475,926
	758,137 - 758,137 667,324

Governance costs that are not direct management functions inherent in generating funds, service delivery and programme or project work

*Specific governance costs* Independent Examiner's Fees Total governance costs	2,450 - 2,450 2,450
	2,450 - 2,450 2,450