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2024-08-31-accounts

REGISTERED CHARITY NUMBER: 1153370

Report of the Trustees and Unaudited Financial Statements for the Year Ended 31 August 2024

for

Fusion Health and Well Being

Xeinadin Humber Limited 117-119 Cleethorpe Road Grimsby North East Lincs DN31 3ET

Fusion Health and Well Being

Contents of the Financial Statements for the Year Ended 31 August 2024

Page
Report of the Trustees 1 to 2
Independent Examiner's Report 3
Statement of Financial Activities 4
Balance Sheet 5
Cash Flow Statement 6
Notes to the Cash Flow Statement 7
Notes to the Financial Statements 8 to 17
Detailed Statement of Financial Activities 18 to 19

Fusion Health and Well Being

Report of the Trustees

for the Year Ended 31 August 2024

The trustees present their report with the financial statements of the charity for the year ended 31 August 2024. 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 Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

To promote and encourage health related activities to the community, focusing on youth, using boxing, fitness recreation and positive activities.

To use sport and recreational activities to help promote health and well-being and help with both personal issues and various community issues such as anti- social behaviour.

Provide a safe environment for children, young people and adults to participate in sport and health related recreational activity that promote well-being, social interaction within the community.

Attendance at the charity's meetings by trustees has been regularly attended, to ensure the charity runs appropriately and in accordance to the Charity Commission guidance, on public benefit.

ACHIEVEMENT AND PERFORMANCE

A much further increase in participants, who do much more of the activities being offered.

The organisation has continued with our 4-phase business plan to grow the organisation's facilities and members, Phase 1, 2 and 3 of the plan has completed. We move on to phase 4 which is funded by the Youth Investment Fund.

The organisation has been successful in running Outreach Programs to further enhance our main aims, which support a reduction in anti- social behaviour and other community issues.

The addition of new volunteers and coaches to support the new activities as well as an apprenticeship program. Service delivery to Local Community Groups and alternative ongoing provisions to schools.

An ongoing and successful Disability Project, continued with support from Sport England

Fusion held successful amateur boxing events and awards evenings along with successful funding campaigns.

FINANCIAL REVIEW

Principal funding sources

The main source of income for this financial year has been from Grants.

All expenditure spent is on items for our service, which supports our key objective to promote health and well being.

Reserves policy

We aim to have no less than three months running costs in reserve, which has now increased.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The CIO is controlled by its governing document, a deed of trust and constitutes a charitable incorporated organisation.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number

1153370

Page 1

Fusion Health and Well Being

Report of the Trustees

for the Year Ended 31 August 2024

Principal address

The Fusion Centre Ladysmith Road Grimsby North East Lincs DN32 9SW

Trustees

Mrs D Scotter Trustee Mrs S Snell Trustee A Johnston Trustee Ms C Welch Trustee C Knight Trustee M Cullum Chair

Independent Examiner

Mark Stothard Xeinadin Humber Limited 117-119 Cleethorpe Road Grimsby North East Lincs DN31 3ET

Approved by order of the board of trustees on ............................................. and signed on its behalf by:

........................................................................ M Cullum - Trustee

Page 2

Independent Examiner's Report to the Trustees of Fusion Health and Well Being

Independent examiner's report to the trustees of Fusion Health and Well Being

I report to the charity trustees on my examination of the accounts of Fusion Health and Well Being (the Trust) for the year ended 31 August 2024.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

I have completed my examination. I confirm that no material 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 Trust as required by Section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Mark Stothard

Xeinadin Humber Limited 117-119 Cleethorpe Road Grimsby North East Lincs DN31 3ET

Date: .............................................

Page 3

Fusion Health and Well Being

Statement of Financial Activities

for the Year Ended 31 August 2024

Unrestricted
funds
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
86,550
Other trading activities
3
11,274
Other income
80,632
Total
178,456
EXPENDITURE ON
Charitable activities
4
Cost of charitable activities
107,520
Other
1,777
Total
109,297
NET INCOME/(EXPENDITURE)
69,159
Other recognised gains/(losses)
Gains/(losses) on revaluation of fixed assets
-
Net movement in funds
69,159
RECONCILIATION OF FUNDS
Total funds brought forward
36,782
TOTAL FUNDS CARRIED FORWARD
105,941
Restricted
funds
£
151,477
-
151,477
250,567
-
250,567
(99,090)
-
(99,090)
896,493
797,403
31.8.24
Total
funds
£
238,026
11,275
80,632
329,933
358,087
1,777
359,864
(29,931)
-
(29,931)
933,275
903,344
31.8.23
Total
funds
£
832,282
9,516
59,393
901,191
244,261
297
244,558
656,633
-
656,633
276,642
933,275

The notes form part of these financial statements

Page 4

Fusion Health and Well Being

Balance Sheet

31 August 2024

Notes
FIXED ASSETS
Tangible assets
9
CURRENT ASSETS
Debtors
10
Cash at bank and in hand
CREDITORS
Amounts falling due within one year
11
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
CREDITORS
Amounts falling due after more than one year
12
NET ASSETS
FUNDS
15
Unrestricted funds
Restricted funds
TOTAL FUNDS
Unrestricted
funds
£
46,937
5,135
84,042
89,177
(16,428)
72,749
119,686
(13,744)
105,942
Restricted
funds
£
797,402
-
37,462
37,462
(37,462)
-
797,402
-
797,402
31.8.24
Total
funds
£
844,339
5,135
121,504
126,639
(53,890)
72,749
917,088
(13,744)
903,344
105,941
797,403
903,344
31.8.23
Total
funds
£
474,101
4,444
487,772
492,216
(13,364)
478,852
952,953
(19,678)
933,275
36,782
896,493
933,275

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:

............................................. M Cullum - Trustee

The notes form part of these financial statements

Page 5

Fusion Health and Well Being

Cash Flow Statement
for the Year Ended 31 August 2024
Notes
Cash flows from operating activities
Cash generated from operations
1
Interest element of hire purchase payments
paid
Net cash provided by operating activities
Cash flows from investing activities
Purchase of tangible fixed assets
Sale of tangible fixed assets
Net cash used in investing activities
Cash flows from financing activities
Capital repayments in year
Net cash used in financing activities
Change in cash and cash equivalents in
the reporting period
Cash and cash equivalents at the
beginning of the reporting period
Cash and cash equivalents at the end of
the reporting period
31.8.24
£
67,397
(1,777)
65,620
(427,454)
1,500
(425,954)
(5,934)
(5,934)
(366,268)
487,772
121,504
31.8.23
£
684,370
(296)
684,074
(217,570)
1,380
(216,190)
(24,236)
(24,236)
443,648
44,124
487,772

The notes form part of these financial statements

Page 6

Fusion Health and Well Being

Notes to the Cash Flow Statement

for the Year Ended 31 August 2024

1. RECONCILIATION OF NET (EXPENDITURE)/INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES

Net (expenditure)/income for the reporting period (as per the
Statement of Financial Activities)
Adjustments for:
Depreciation charges
Profit on disposal of fixed assets
Interest element of hire purchase and finance lease rental payments
Increase in debtors
Increase in creditors
Net cash provided by operations
31.8.24
£
(29,931)
57,215
(1,500)
1,777
(690)
40,526
67,397
31.8.23
£
656,634
26,304
(1,380)
296
(2,032)
4,548
684,370

2. ANALYSIS OF CHANGES IN NET FUNDS

At 1.9.23 Cash flow At 31.8.24
£ £ £
Net cash
Cash at bank and in hand 487,772 (366,268) 121,504
487,772 (366,268) 121,504
Debt
Finance leases (24,889) 5,934 (18,955)
(24,889) 5,934 (18,955)
Total 462,883 (360,334) 102,549

The notes form part of these financial statements

Page 7

Fusion Health and Well Being

Notes to the Financial Statements

for the Year Ended 31 August 2024

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

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.

Improvements to property - Straight line over 20 years Plant and machinery - 20% on cost Fixtures and fittings - 20% on cost Motor vehicles - 20% on cost Computer equipment - 20% on cost

Taxation

The charity is exempt from 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.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits

The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

continued...

Page 8

Fusion Health and Well Being

Notes to the Financial Statements - continued for the Year Ended 31 August 2024

2. DONATIONS AND LEGACIES

Donations
Grants
Grants received, included in the above, are as follows:
Sports England
National Lottery Fund
North East Lincolnshire Council
CERT Foundation
Groundwork UK
Sported
Garfield Weston Foundation
ChartiesTrust
Department For Education
Community Fund Grant
PCC Funding
Street Games UK
The Clothworkers
The Social Investment Fund
Lincolnshire Community Fund
Lisa Adams
The Million Hours Funds
3.
OTHER TRADING ACTIVITIES
Fundraising events
4.
CHARITABLE ACTIVITIES COSTS
Cost of charitable activities
Direct
Costs
£
355,915
31.8.24
£
-
238,026
238,026
31.8.24
£
444
106,955
34,434
-
1,500
-
30,000
-
-
-
-
-
-
43,041
8,000
10,000
3,652
238,026
31.8.24
£
11,275
Support
costs (see
note 5)
£
2,172
31.8.23
£
1,969
830,313
832,282
31.8.23
£
-
8,340
11,470
500
-
3,950
30,000
500
1,500
83,777
23,476
16,800
50,000
600,000
-
-
-
830,313
31.8.23
£
9,516
Totals
£
358,087

continued...

Page 9

Fusion Health and Well Being

Notes to the Financial Statements - continued for the Year Ended 31 August 2024

5. SUPPORT COSTS

Cost of charitable activities

Finance £ 2,172

6. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 August 2024 nor for the year ended 31 August 2023.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 August 2024 nor for the year ended 31 August 2023.

7. STAFF COSTS

Wages and salaries
Social security costs
Other pension costs
31.8.24
£
183,148
14,749
1,108
199,005
31.8.23
£
140,786
4,513
2,065
147,364

The average monthly number of employees during the year was as follows:


Support and training staff
31.8.24

11
31.8.23
8

No employees received emoluments in excess of £60,000.

8. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
funds
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
34,469
Other trading activities
9,515
Other income
59,393
Total
103,377
EXPENDITURE ON
Charitable activities
Cost of charitable activities
138,759
Other
297
Total
139,056
NET INCOME/(EXPENDITURE)
(35,679)
Other recognised gains/(losses)
Restricted
funds
£
797,814
-
-
797,814
105,502
-
105,502
692,312
Total
funds
£
832,282
9,516
59,393
901,191
244,261
297
244,558
656,633

continued...

Page 10

Fusion Health and Well Being

Notes to the Financial Statements - continued for the Year Ended 31 August 2024

8. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued

Unrestricted
funds
£
Gains/(losses) on revaluation of fixed assets
-
Net movement in funds
(35,679)
RECONCILIATION OF FUNDS
Total funds brought forward
72,460
TOTAL FUNDS CARRIED FORWARD
36,781
9.
TANGIBLE FIXED ASSETS
Improvements
to
property
£
COST
At 1 September 2023
396,087
Additions
416,494
Disposals
-
At 31 August 2024
812,581
DEPRECIATION
At 1 September 2023
27,504
Charge for year
29,898
Eliminated on disposal
-
At 31 August 2024
57,402
NET BOOK VALUE
At 31 August 2024
755,179
At 31 August 2023
368,583
Restricted
funds
£
-
692,312
204,182
896,494
Plant and
machinery
£
101,943
8,046
(3,159)
106,830
26,289
18,646
(3,159)
41,776
65,054
75,654
Total
funds
£
-
656,633
276,642
933,275
Fixtures
and
fittings
£
13,526
1,901
-
15,427
10,040
1,725
-
11,765
3,662
3,486

continued...

Page 11

Fusion Health and Well Being

Notes to the Financial Statements - continued for the Year Ended 31 August 2024

9. TANGIBLE FIXED ASSETS - continued

Motor
vehicles
£
COST
At 1 September 2023
30,490
Additions
-
Disposals
-
At 31 August 2024
30,490
DEPRECIATION
At 1 September 2023
6,765
Charge for year
6,098
Eliminated on disposal
-
At 31 August 2024
12,863
NET BOOK VALUE
At 31 August 2024
17,627
At 31 August 2023
23,725
10.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade debtors
Prepayments
11.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Hire purchase (see note 13)
Trade creditors
Taxation and social security
Other creditors
Computer
equipment
£
3,600
1,013
-
4,613
947
849
-
1,796
2,817
2,653
31.8.24
£
1,015
4,120
5,135
31.8.24
£
5,211
3,234
3,853
41,592
53,890
Totals
£
545,646
427,454
(3,159)
969,941
71,545
57,216
(3,159)
125,602
844,339
474,101
31.8.23
£
870
3,574
4,444
31.8.23
£
5,211
6,233
-
1,920
13,364

continued...

Page 12

Fusion Health and Well Being

Notes to the Financial Statements - continued for the Year Ended 31 August 2024

12.
CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.8.24
£
Hire purchase (see note 13)
13,744
13.
LEASING AGREEMENTS
Minimum lease payments under hire purchase fall due as follows:
31.8.24
£
Net obligations repayable:
Within one year
5,211
Between one and five years
13,744
18,955
14.
SECURED DEBTS
The following secured debts are included within creditors:
31.8.24
£
Hire purchase contracts
18,955
Hire purchase contracts are secured against the assets in which they relate to.
15.
MOVEMENT IN FUNDS
Net
movement
At 1.9.23
in funds
£
£
Unrestricted funds
General fund
36,782
69,159
Restricted funds
Restricted fund
896,493
(99,090)
TOTAL FUNDS
933,275
(29,931)
31.8.23
£
19,678
31.8.23
£
5,211
19,678
24,889
31.8.23
£
24,889
At
31.8.24
£
105,941
797,403
903,344

continued...

Page 13

Fusion Health and Well Being

Notes to the Financial Statements - continued for the Year Ended 31 August 2024

15. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Restricted fund
TOTAL FUNDS
Comparatives for movement in funds
Unrestricted funds
General fund
Crime reduction fund
Sports England
North East Lincolnshire Council
SPORTED
Allianz Sports Fund
Restricted funds
Big lottery fund
Power to change
CERT Foundation
Magic little grant
National lottery
England boxing
Children In Need
FCC Communities
Restricted fund
TOTAL FUNDS
Incoming
resources
£
178,456
151,477
329,933
At 1.9.22
£
55,744
2,358
12,908
850
200
400
72,460
14,478
88,603
18,646
500
138
167
25,191
56,459
-
204,182
276,642
Resources
Movement
expended
in funds
£
£
(109,297)
69,159
(250,567)
(99,090)
(359,864)
(29,931)
Net
movement
At
in funds
31.8.23
£
£
(18,962)
36,782
(2,358)
-
(12,908)
-
(850)
-
(200)
-
(400)
-
(35,678)
36,782
(14,478)
-
(88,603)
-
(18,646)
-
(500)
-
(138)
-
(167)
-
(25,191)
-
(56,459)
-
896,493
896,493
692,311
896,493
656,633
933,275

continued...

Page 14

Fusion Health and Well Being

Notes to the Financial Statements - continued for the Year Ended 31 August 2024

15. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Crime reduction fund
Sports England
North East Lincolnshire Council
SPORTED
Allianz Sports Fund
Restricted funds
Big lottery fund
Power to change
CERT Foundation
Magic little grant
National lottery
England boxing
Children In Need
FCC Communities
Restricted fund
TOTAL FUNDS
Incoming
resources
£
103,377
-
-
-
-
-
103,377
-
-
-
-
-
-
-
-
797,814
797,814
901,191
Resources
expended
£
(139,055)
-
-
-
-
-
(139,055)
-
-
-
-
-
-
-
-
(105,502)
(105,502)
(244,557)
Gains and
Movement
losses
in funds
£
£
16,716
(18,962)
(2,358)
(2,358)
(12,908)
(12,908)
(850)
(850)
(200)
(200)
(400)
(400)
-
(35,678)
(14,478)
(14,478)
(88,603)
(88,603)
(18,646)
(18,646)
(500)
(500)
(138)
(138)
(167)
(167)
(25,191)
(25,191)
(56,459)
(56,459)
204,182
896,494
-
692,312
-
656,634

continued...

Page 15

Fusion Health and Well Being

Notes to the Financial Statements - continued for the Year Ended 31 August 2024

15. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds
General fund
Crime reduction fund
Sports England
North East Lincolnshire Council
SPORTED
Allianz Sports Fund
Restricted funds
Big lottery fund
Power to change
CERT Foundation
Magic little grant
National lottery
England boxing
Children In Need
FCC Communities
Restricted fund
TOTAL FUNDS
At 1.9.22
£
55,744
2,358
12,908
850
200
400
72,460
14,478
88,603
18,646
500
138
167
25,191
56,459
-
204,182
276,642
Net
movement
in funds
£
50,197
(2,358)
(12,908)
(850)
(200)
(400)
33,481
(14,478)
(88,603)
(18,646)
(500)
(138)
(167)
(25,191)
(56,459)
797,403
593,221
626,702
At
31.8.24
£
105,941
-
-
-
-
-
105,941
-
-
-
-
-
-
-
-
797,403
797,403
903,344

continued...

Page 16

Fusion Health and Well Being

Notes to the Financial Statements - continued for the Year Ended 31 August 2024

15. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming
resources
£
Unrestricted funds
General fund
281,833
Crime reduction fund
-
Sports England
-
North East Lincolnshire Council
-
SPORTED
-
Allianz Sports Fund
-
281,833
Restricted funds
Big lottery fund
-
Power to change
-
CERT Foundation
-
Magic little grant
-
National lottery
-
England boxing
-
Children In Need
-
FCC Communities
-
Restricted fund
949,291
949,291
TOTAL FUNDS
1,231,124
Resources
expended
£
(248,352)
-
-
-
-
-
(248,352)
-
-
-
-
-
-
-
-
(356,069)
(356,069)
(604,421)
Gains and
Movement
losses
in funds
£
£
16,716
50,197
(2,358)
(2,358)
(12,908)
(12,908)
(850)
(850)
(200)
(200)
(400)
(400)
-
33,481
(14,478)
(14,478)
(88,603)
(88,603)
(18,646)
(18,646)
(500)
(500)
(138)
(138)
(167)
(167)
(25,191)
(25,191)
(56,459)
(56,459)
204,182
797,404
-
593,222
-
626,703

16. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 August 2024.

Page 17

Fusion Health and Well Being

Detailed Statement of Financial Activities for the Year Ended 31 August 2024

Detailed Statement of Financial Activities
for the Year Ended 31 August 2024
31.8.24 31.8.23
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Donations - 1,969
Grants 238,026 830,313
238,026 832,282
Other trading activities
Fundraising events 11,275 9,516
Other income
Session fees 58,466 41,304
Rent received 15,880 12,736
Hub income 6,286 5,353
80,632 59,393
Total incoming resources 329,933 901,191
EXPENDITURE
Charitable activities
Wages 183,148 140,786
Social security 14,749 4,513
Pensions 1,108 2,065
Insurance 5,110 4,050
Rates, light and heat 2,602 3,777
Telephone 895 729
Post,stationary and adverts 8,854 3,694
Sundries 1,202 1,955
Refreshments 7,812 7,641
Shows and presentations 11,965 7,000
Motor and travelling 6,075 5,249
Education and activities 3,530 -
Clothing 4,719 3,390
Equipment 4,335 827
Repairs and renewals 13,737 19,207
Website and computer costs 5,446 6,352
Accountancy fees 2,016 1,920
Training and consultancy costs 20,088 5,691
Professional fees 2,809 -
Depreciation 57,215 26,304
Profit on sale tangible fixed assets (1,500) (1,380)
355,915 243,770
Other
Hire purchase 1,777 296

This page does not form part of the statutory financial statements

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Fusion Health and Well Being

Detailed Statement of Financial Activities
for the Year Ended 31 August 2024
31.8.24 31.8.23
£ £
Support costs
Finance
Bank charges 2,172 491
Total resources expended 359,864 244,557
Net (expenditure)/income (29,931) 656,634

This page does not form part of the statutory financial statements

Page 19