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2021-03-31-accounts

DocuSign Envelope ID: D1A4A18C-D66E-42C5-8C61-767E5F18D67C

Charity number: 1154928

BRITISH SARCOMA GROUP

UNAUDITED

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2021

DocuSign Envelope ID: D1A4A18C-D66E-42C5-8C61-767E5F18D67C

BRITISH SARCOMA GROUP

CONTENTS

Page
Reference and administrative details of the charity, its Trustees and advisers 1
Trustees' report 2 - 5
Independent examiner's report 6
Statement of financial activities 7
Balance sheet 8
Notes to the financial statements 9 - 17

DocuSign Envelope ID: D1A4A18C-D66E-42C5-8C61-767E5F18D67C

BRITISH SARCOMA GROUP

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2021

Trustees

Professor I Judson Dr A Dangoor Dr I Fragkandrea-Nixon Mr C Gerrand Mr A Hayes, President Mrs A Pabla Dr B Seddon Mr O Tilsley Ms A Z McCarthy Mr P Cool (appointed 27 January 2021)

Charity registered number

1154928

Principal office

The Grainger Suite Dobson House Regent Centre Newcastle upon Tyne NE3 3PF

Secretary

Echo Events & Association Management

Accountants

Ryecroft Glenton Chartered Accountants 32 Portland Terrace Newcastle upon Tyne NE2 1QP

Bankers

Lloyds Bank Plc Ariel House 2138 Coventry Road Sheldon Birmingham B26 3JW

Page 1

DocuSign Envelope ID: D1A4A18C-D66E-42C5-8C61-767E5F18D67C

BRITISH SARCOMA GROUP

TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2021

The Trustees present their annual report together with the financial statements of the charity for the year from 1 April 2020 to 31 March 2021.

The financial statements have been prepared in accordance with the accounting policies set out in the notes to the financial statements and comply with the charity’s governing document, the Charities Act 2011 and the relevant version of the Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

Objectives and activities

Policies and objectives

In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the charity commission relating to public benefit.

The objectives of the British Sarcoma Group are: -

  1. the relief of sickness by maintaining and advancing the education of medical, nursing and healthcare professionals in the United Kingdom concerned with the treatment and care of patients with bone and soft tissue sarcomas, through the provision of information, training and the identification of best practice;

  2. the relief of sickness by the promotion of excellence in the healthcare and the treatment of patients with bone and soft tissue sarcoma, through enabling treatment specialists to identify and share best practice;

  3. the relief of sickness and the preservation of health in particular by promoting and supporting research with the publication of the useful results thereof and the development of more effective treatment and care for patients with bone and soft tissue sarcomas; and

  4. to advance the education of the medical profession and the general public in all areas relating to sarcoma.

Main activities undertaken to further the charity's purposes for the public benefit

Providing information about best practice in sarcoma treatment via the website, email updates, reports and other publications.

Running a programme of training and educational events (conferences, workshops, study days) to identify and share best practice.

Running scientific meetings.

Developing and promoting nationally-recognised and adopted clinical guidelines and service standards for the management of sarcoma.

Providing expert representation on sarcoma to the NHS through written responses and membership of advisory groups.

Developing projects to improve sarcoma healthcare and treatment.

Informing medical professionals about new research; promoting opportunities for research; commissioning research into best practice.

Providing information and training to generalist medical professionals about sarcoma.

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DocuSign Envelope ID: D1A4A18C-D66E-42C5-8C61-767E5F18D67C

BRITISH SARCOMA GROUP

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

Objectives and activities (continued)

Working with other professional bodies and Royal Colleges to develop joint educational initiatives.

Working with national sarcoma patient organisations to raise awareness of sarcoma amongst public.

Achievements and performance

Review of activities

The main achievements of the BSG in this financial year were to deliver the virtual annual conference, the major UK forum for multidisciplinary education in sarcoma and to continue to deliver nationally recognised clinical guidelines for the management of sarcoma.

Financial review

Going concern

After making appropriate enquiries, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. This is despite the effects of COVID-19 as delivery of educational workshops are to return to face to face events in the next financial year. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the Accounting Policies.

Reserves policy

The total funds of the charity at 31 March 2021 were £102,692.

The Board of Trustees have agreed it is necessary to maintain a level of reserves to cover the administration costs and the cost of staging the annual conference. This averages approximately £70,000 in total. The Trustees are pleased to note that the total funds exceed this figure and have plans to use these as explained in the future developments section of this Report.

Overview

Income for the year totalled £32,250. The Statement of Financial Activities shows that the main source of income is sponsorship and delegate fees from the annual conference.

Delegate fees are shown under the general fund as unrestricted funds. Total delegate fees for the year were £11,250 (34.9% of total income).

Sponsorship income is restricted at the request of the donor. Total sponsorship for the year was £21,000 (65.1% of total income). A full breakdown of sponsors is given in note 3. .

Expenditure for the year totalled £42,177. The Statement of Financial Activities shows that the main areas of expenditure are charitable activities.

An operating deficit of £9,927 (previous year: surplus of £8,002) was made this year and decreases the total general unrestricted funds of the charity at 31 March 2021 to £102,692 (previous period: £112,619).

Page 3

DocuSign Envelope ID: D1A4A18C-D66E-42C5-8C61-767E5F18D67C

BRITISH SARCOMA GROUP

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

Structure, governance and management

Constitution

The British Sarcoma Group (BSG) is a Charitable Incorporated Organisation (CIO) registered in England and Wales with the Charity Commission on 8 December 2013. Its governing document is its constitution, adopted 22 May 2013.

Methods of appointment or election of Trustees

Trustees are appointed by the existing Trustees for a three-year term which is extendable by mutual agreement of other Trustees with a maximum extension of a further three years. This is dependent on the skill set offered by the board member and the need to retain a wide range of key skills relevant to the continued success of the charity. New Trustees receive the BSG constitution, published accounts, minutes of previous Board of Trustee meetings, as well as the Charity Commission guidance on effective governance.

Trustees meet on average three times a year in person or by teleconference.

Organisational structure and decision-making policies

The day-to-day administration of the British Sarcoma Group and BSG conference management is delivered by Echo AM Limited.

Financial risk management

The Trustees have assessed the major risks to which the charity is exposed, in particular those related to the operations and finances of the charity, and are satisfied that systems and procedures are in place to mitigate exposure to the major risks.

Plans for future periods

In addition to the continuing activities referred to earlier in this Report the Trustees plan to spend funds in the 2021/22 year on a return to face to face educational workshops on initiatives to bring the sarcoma community together.

Page 4

DocuSign Envelope ID: D1A4A18C-D66E-42C5-8C61-767E5F18D67C

BRITISH SARCOMA GROUP

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

Statement of Trustees' responsibilities

The Trustees 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).

The law applicable to charities in England & Wales requires the Trustees to prepare financial statements for each financial which give a true and fair view of the state of affairs of the charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and 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 Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the Trust deed. 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.

Approved by order of the members of the board of Trustees on 24 January 2022 and signed on their behalf by:

Mr A Hayes MA PhD FRCS (Gen) President

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DocuSign Envelope ID: D1A4A18C-D66E-42C5-8C61-767E5F18D67C

BRITISH SARCOMA GROUP

INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MARCH 2021

Independent examiner's report to the Trustees of British Sarcoma Group ('the charity')

We report to the charity Trustees on our examination of the accounts of the charity for the year ended 31 March 2021.

Responsibilities and basis of report

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

We report in respect of our examination of the charity's accounts carried out under section 145 of the 2011 Act and in carrying out our examination we have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

Your attention is to drawn to the fact that the charity has prepared the financial statements in accordance with the relevant version of the Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). This is in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn.

We understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2019.

We have completed our examination. We confirm that no matters have come to our attention in connection with the examination giving us cause to believe that in any material respect:

  1. accounting records were not kept in respect of the charity as required by section 130 of the 2011 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.

We 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.

This report is made solely to the charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our work has been undertaken so that we might state to the charity's Trustees those matters we are required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's Trustees as a body, for our work or for this report.

Signed: Detlev Anderson FCA

Dated: 24 January 2022

Ryecroft Glenton 32 Portland Terrace Newcastle upon Tyne NE2 1QP

Page 6

DocuSign Envelope ID: D1A4A18C-D66E-42C5-8C61-767E5F18D67C

BRITISH SARCOMA GROUP

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2021

Note
Income from:
Charitable activities
3
Total income
Expenditure on:
Charitable activities
5
Total expenditure
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Net movement in funds
Total funds carried forward
Unrestricted
funds
2021
£
11,250
11,250
21,177
21,177
(9,927)
112,619
(9,927)
102,692
Restricted
funds
2021
£
21,000
21,000
21,000
21,000
-
-
-
-
Total
funds
2021
£
32,250
32,250
42,177
42,177
(9,927)
112,619
(9,927)
102,692
Total
funds
2020
£
103,695
103,695
95,693
95,693
8,002
104,617
8,002
112,619

The Statement of financial activities includes all gains and losses recognised in the year.

The notes on pages 9 to 17 form part of these financial statements.

Page 7

DocuSign Envelope ID: D1A4A18C-D66E-42C5-8C61-767E5F18D67C

BRITISH SARCOMA GROUP

BALANCE SHEET AS AT 31 MARCH 2021

Note
Current assets
Debtors
9
Cash at bank and in hand
Creditors: amounts falling due within one
year
10
Net current assets
Total assets less current liabilities
Total net assets
Charity funds
Restricted funds
12
Unrestricted funds
12
Total funds
3,615
103,432
107,047
(4,355)
2021
£
102,692
102,692
102,692
-
102,692
102,692
3,046
129,915
132,961
(20,342)
2020
£
112,619
112,619
112,619
-
112,619
112,619

The financial statements were approved and authorised for issue by the Trustees on 24 January 2022 and signed on their behalf by:

Mr A Hayes MA PhD FRCS (Gen)

President

The notes on pages 9 to 17 form part of these financial statements.

Page 8

DocuSign Envelope ID: D1A4A18C-D66E-42C5-8C61-767E5F18D67C

BRITISH SARCOMA GROUP

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

1. General information

British Sarcoma Group is a charitable entity, charity number 1154928. The registered office is Grainger Street, Dobson House, Regent Centre, Newcastle upon Tyne, NE3 3PF.

2. Accounting policies

2.1 Basis of preparation of financial statements

The financial statements have been prepared in accordance with the relevant version of the Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011 and UK Generally Accepted Accounting Practice.

The financial statements have been prepared to give a ‘true and fair’ view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a ‘true and fair view’. This departure has involved following the relevant version of 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) rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

British Sarcoma Group meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

2.2 Going concern

The charity has cash resources and no requirement for external funding. The Trustees have reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. They continue to believe the going concern basis of accounting is appropriate in preparing the annual financial statements.This is despite the effects of COVID-19 as delivery of educational workshops are to return to face to face events in the next financial year.

2.3 Income

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

2.4 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the charity's objectives, as well as any associated support costs.

Grants payable are charged in the year when the offer is made except in those cases where the offer is conditional, such grants being recognised as expenditure when the conditions attaching are fulfilled. Grants offered subject to conditions which have not been met at the year end are noted as a commitment, but not accrued as expenditure.

Page 9

DocuSign Envelope ID: D1A4A18C-D66E-42C5-8C61-767E5F18D67C

BRITISH SARCOMA GROUP

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

2. Accounting policies (continued)

2.5 Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

2.6 Cash at bank and in hand

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

2.7 Liabilities

Liabilities are recognised when there is an obligation at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

2.8 Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

2.9 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

Page 10

DocuSign Envelope ID: D1A4A18C-D66E-42C5-8C61-767E5F18D67C

BRITISH SARCOMA GROUP

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

3. Income from charitable activities

Unrestricted
funds
2021
£
Delegate Fees
11,250
Takeda UK Ltd
-
Bayer Plc
-
Blueprint Medicines
-
GSK UK
-
Karyopharm Therapeutics
-
Stryker European Operations Ltd
-
Immedica Pharma
-
Total 2021
11,250
Restricted
funds
2021
£
-
4,000
5,000
2,000
2,000
2,000
-
6,000
21,000
Total
funds
2021
£
11,250
4,000
5,000
2,000
2,000
2,000
-
6,000
32,250
Delegate Fees
Takeda UK Ltd
Bayer Plc
Blueprint Medicines
Karyopharm Therapeutics
Stryker European Operations Ltd
Immedica Pharma
Total 2020
Unrestricted
funds
2020
£
67,900
-
-
-
-
-
-
67,900
Restricted
funds
2020
£
-
7,000
7,000
3,600
2,100
2,100
13,995
35,795
Total
funds
2020
£
67,900
7,000
7,000
3,600
2,100
2,100
13,995
103,695

4. Analysis of grants

Grants to Total Total
Institutions funds funds
2021 2021 2020
£ £ £
Grants 1,450 1,450 -

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DocuSign Envelope ID: D1A4A18C-D66E-42C5-8C61-767E5F18D67C

BRITISH SARCOMA GROUP

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

5. Analysis of expenditure on charitable activities

Summary by fund type

Unrestricted
funds
2021
£
Annual conference
21,177
Unrestricted
funds
2020
£
Annual conference
59,898
Restricted
funds
2021
£
21,000
Restricted
funds
2020
£
35,795
Total
funds
2021
£
42,177
Total
funds
2020
£
95,693

6. Analysis of expenditure by activities

Annual conference
Annual conference
Activities
undertaken
directly
2021
£
26,131
Grant
funding of
activities
2021
£
1,450
Activities
undertaken
directly
2020
£
70,955
Support
costs
2021
£
14,596
Support
costs
2020
£
24,738
Total
funds
2021
£
42,177
Total
funds
2020
£
95,693

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DocuSign Envelope ID: D1A4A18C-D66E-42C5-8C61-767E5F18D67C

BRITISH SARCOMA GROUP

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

6. Analysis of expenditure by activities (continued)

Analysis of direct costs

Conference costs
Secretariat fees
Conference costs
Secretariat fees
Annual
conference
2021
£
12,131
14,000
26,131
Annual
conference
2020
£
50,955
20,000
70,955
Total
funds
2021
£
12,131
14,000
26,131
Total
funds
2020
£
50,955
20,000
70,955

Analysis of support costs

Bank charges
NSF Membership services and database fee
Other support costs
Independent examination fees - governance cost
Association management
Annual
conference
2021
£
211
2,920
165
1,300
10,000
14,596
Total
funds
2021
£
211
2,920
165
1,300
10,000
14,596

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DocuSign Envelope ID: D1A4A18C-D66E-42C5-8C61-767E5F18D67C

BRITISH SARCOMA GROUP

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

6. Analysis of expenditure by activities (continued)

Analysis of support costs (continued)

Bank charges
NSF Membership services and database fee
Other support costs
Irrecoverable VAT
Independent examination fees - governance cost
Association management
Independent examiner's remuneration
Fees payable to the charity's independent examiner for the preparation and
independent examination of the charity's annual accounts
Annual
conference
2020
£
823
2,920
882
8,913
1,200
10,000
24,738
2021
£
1,300
Total
funds
2020
£
823
2,920
882
8,913
1,200
10,000
24,738
2020
£
1,200

7. Independent examiner's remuneration

8. Trustees' remuneration and expenses

During the year, no Trustees received any remuneration or other benefits (2020 - £NIL) .

During the year, no Trustee expenses have been incurred (2020 - £197 reimbursed to two Trustees) .

9. Debtors

Due within one year
Trade debtors
Other debtors
Prepayments and accrued income
2021
£
252
3,363
-
3,615
2020
£
933
1,866
247
3,046

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DocuSign Envelope ID: D1A4A18C-D66E-42C5-8C61-767E5F18D67C

BRITISH SARCOMA GROUP

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

10. Creditors: Amounts falling due within one year

Trade creditors
Accruals and deferred income
2021
£
1,755
2,600
4,355
2020
£
19,142
1,200
20,342

11. Financial instruments

2021 2020
£ £
Financial assets
Financial assets measured at fair value through income and expenditure 103,432 129,915

Financial assets measured at fair value through income and expenditure comprise bank balances.

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DocuSign Envelope ID: D1A4A18C-D66E-42C5-8C61-767E5F18D67C

BRITISH SARCOMA GROUP

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

12. Statement of funds

Statement of funds - current year

Unrestricted funds
General Funds
Restricted funds
Restricted Fund
Total of funds
Statement of funds - prior year
Unrestricted funds
General Funds
Restricted funds
Restricted Funds - all funds
Total of funds
Balance at 1
April 2020
£
112,619
-
112,619
Balance at
1 April 2019
£
104,617
-
104,617
Income
£
11,250
21,000
32,250
Income
£
67,900
35,795
103,695
Expenditure
£
(21,177)
(21,000)
(42,177)
Expenditure
£
(59,898)
(35,795)
(95,693)
Balance at
31 March
2021
£
102,692
-
102,692
Balance at
31 March
2020
£
112,619
-
112,619

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DocuSign Envelope ID: D1A4A18C-D66E-42C5-8C61-767E5F18D67C

BRITISH SARCOMA GROUP

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

13. Analysis of net assets between funds

Analysis of net assets between funds - current year

Unrestricted
funds
2021
£
Current assets
107,047
Creditors due within one year
(4,355)
Total
102,692
Analysis of net assets between funds - prior year
Unrestricted
funds
2020
£
Current assets
132,961
Creditors due within one year
(20,342)
Total
112,619
Total
funds
2021
£
107,047
(4,355)
102,692
Total
funds
2020
£
132,961
(20,342)
112,619

14. Related party transactions

There were no related party transactions during the year.

Page 17