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2023-03-31-accounts

REGISTERED COMPANY NUMBER: 06857784 (England and Wales) REGISTERED CHARITY NUMBER: 1155507

Report of the Trustees and Financial Statements for the Year Ended 31 March 2023

for

Earth Building UK and Ireland Limited

Earth Building UK and Ireland Limited

Contents of the Financial Statements for the Year Ended 31 March 2023

Page
Report of the Trustees 1 to 7
Independent Examiner's Report 8
Statement of Financial Activities 9
Balance Sheet 10
Notes to the Financial Statements 11 to 14
Detailed Statement of Financial Activities 15

Earth Building UK and Ireland Limited

Report of the Trustees for the Year Ended 31 March 2023

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2023. 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 advance education and knowledge for the public benefit, in particular but not exclusively by providing skills and knowledge on the use of earth as a building material through training, advocacy, consultancy, promoting research and disseminating the useful results of such research.

Significant activities

EBUKI started with a meeting, in 2007, of people and organisations interested in increasing and normalising earth in construction. To make earth building normal requires more research, more teaching and training, more standards, more assessment, more information, more networking, more built examples, more experienced professionals, in other words more of lots of different activities! So, we agreed that an organisation, which fostered the use of earth as a building material in all its forms was essential. We have had a great deal of success and continue to grow our organisation from strength to strength.

What we do:

Public benefit

When considering the aims of the charity the trustees have had regard to the guidance issued by the Charity Commission on Public Benefit

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Earth Building UK and Ireland Limited

Report of the Trustees for the Year Ended 31 March 2023

ACHIEVEMENT AND PERFORMANCE Charitable activities

Projects

-CobBauge - OWHL -Tudor Trust 'hard to reach' -Lets Build With Earth Zimbabwe

Activities -Erasmus+ -Assessors and the new NOS -Earth Building Europe -Historic England -Training Trainers -MoU -UNESCO Report

Events -Futurebuild -Clayfest -INTBAU

Fundraising -Training -Applications

Bookkeeping - Systems - Challenges

Ireland -Organisation

Opening remarks

EBUKI have continued to operate in a wide area of activities, events, projects and partnerships in the field of earth building from training, research, awareness raising, networking and fundraising.

EBUKI continue as active and successful advocates of all things earth building, encouraging others in the UK, Europe and Africa.

Funding and our ability to support and retain volunteers and employees is changing, the past year has seen money paid to a number of project officers and execs with more to come from projects and core funding. Systems for both fundraising and the management of funds are in a state of flux with European projects coming to an end and no clear overall path for funding.

Projects

CobBauge

CobBauge 2 was in it's final full year with activities, meetings, events and dissemination all picking up speed post-pandemic. Tom and Emily have made a very strong team in the management of this project which has been particularly painful in its seemingly arbitrary administration. Extra funding for all the other partners was not forthcoming for us, the 'in kind' contribution target dates also moved to include both phase 1 and 2 and finally the total amount paid was less than seemingly had been agreed. Only partners dipping into their own pots and gifting them allowed us to attend the final meeting in Caen.

Still we have produced a full set of training videos which we have been putting out on social media in a fairly systematic fashion. We ran a training day online which was well attended and the results recorded and shared in a Youtube playlist which we are also disseminating. The website finally has all of the various training, videos, design and build notes, quite a solid body of work.

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Earth Building UK and Ireland Limited

Report of the Trustees for the Year Ended 31 March 2023

Clearly there is no possibility of an Interreg Part 3 but Plymouth have applied for Innovate funding for a feasibility study on prefabrication for which they are currently waiting for confirmation. Although we pointed the project in the technical direction it ultimately took we have not been consulted on this route and I have said we would be interested to partner again with them and perhaps suggest some alternative technical solutions if they wish to discuss these.

How CobBauge is ultimately exploited by us, by our members or the wider public is perhaps something for further discussion. More potential 'real' builds are coming along and we may be called on to assist in training, how to cost and provide that assistance is a question, how we advertise our offer likewise.

OWHL

The OWHL (Our Way Heritage Lives) Project has come to an end I believe although I am not aware of the final outputs and Daniel has been taken up with other projects and not been able to attend monthly execs meetings to report on the final status. Once again this is the end of possible European funding, in this case Erasmus KA2.

Hard to reach

Funding has been extended in particular to Earth Training to Rewilding Youth CIC in Hull by both Rebecca Reid and Miki Zea and by Annabel Cameron Duff. This has been another case where our costs have allowed partners to match fund and therefore go further. A full report has been submitted for at least one of these events.

We have had request from Rewilding Youth CIC for more funding which we are considering. There is the option to apply for further hard to reach funding from the Tudor Trust and we should be considering this and the further directions we wish to take this and the personnel who might take this forward.

Lets Build With Earth Zimbabwe

LBWEZW has moved forward in a number of ways with different approaches being applied to best engage the widest possible stakeholder groups. RK travelled to Zimbabwe in April for a full month and conducted trainer training sessions at NUST, the university we have and MoU with, at Harare Polytechnic as well as on site with the Softfoot Alliance Trust who have been granted a site to establish a training centre covering construction, permaculture and other related activities in western Zimbabwe. RK also addressed the annual architects festival, the Minister of local Government and Housing and the local radio station. Also met and discussed a very large commercial scheme to include unfired brick production by a

large local factory. This factory have in fact been using technical information we have supplied and are beginning to see profits from so doing and have agreed to support the project. However administrative problems in the registration of a traust or NGO mean that there is still currently no bank account to pay the money into.

Activities

Erasmus+

This year has seen the long awaited mobilities finally come to fruition with learners being administered by a very active group of paid volunteers. The resulting organisation and reports have been positive and gratifying. All of the places were taken up, the coordination to move learners into different groups, to include self-paying learners and the funding available to partner organisations have all been well handled and appreciated, strengthening our European links further as the possible Erasmus funding disappears. This is an area for discussion and policy to see where further funding might come from to send learners to our partners might come from, and to extend the offer to those learners who wish to self-finance. We have the network to work with and they will be happy to host gain as long as we can provide funds. Many of the training offers are extremely good value for money and being able to send blocks of learners give the hosts the confidence to put training events on. We might also think about this in terms of our own fundraising and objectives, we have the MoU ECVET status, the new NOS and the assessors to put these training session on in the UK and might also attract a European audience.

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Earth Building UK and Ireland Limited

Report of the Trustees for the Year Ended 31 March 2023

Assessors and the New NOS

We were approached last year to Chair the Earth Building Committee in the review of the Heritage Skills NOS for Earth Building. Through discussion we agreed how to transpose a lot of the ECVET wording into the newly framed NOS structure. This means the NOS reads more like the ECVET Skills, Knowledge, Competence framework we developed and has provided a better focus for the units which have grown from 2 to 3. Essentially they now reflect units B Build, M Mix and R Repair. We have been asked to advise on the hours of experience needed for the Recommended Qualifications Structure, RQS. So we have become a trusted partner to CITB in this process although one unable to access their funding due to our charitable status. This could change if we registered a trading arm, another possible funding route we discussed during the year.

Finally as well as Becky and Rebecca Paul Fitzpatrick is a qualified assessor up to level 4. He is based in Cornwall and so we have assessors in the Scotland, the North and South! Paul has a potential accredited route to assessment through the Cornwall Colleges where he trained and taught.

Earth Building Europe

We continue to attend EBE quarterly meetings and try to be helpful despite being outside the European funding structures. It would be good to introduce someone else to those meetings and mentor the understanding of what EBE is, does and how we relate to it. They are looking for a new coordinating team which I have declined for now.

Historic England

Following our covid application for emergency funding and subsequent discussions it was agreed that we produce a series of three films on the topic of earth buildings for owners and maintenance. It was agreed to subcontract the work to Jeffrey Hart and his technical partner. 2022 saw a series of posts on social media about the sites they visited and filmed, the people the talked to and some of the outcomes. There has been a protracted negotiation over the scripts, content and presentation of the footage which by the end of the year were not fully agreed. This has now been reviewed and the work to complete has been taken on by Tom. It remains the case that HE are interested in the production of this material and we remain hopeful to expand this work on the successful completion of this demonstration project.

Training Trainers (JUMP! Activities)

This year has seen two pieces of work in training trainers at the Bartlett School and in Edinburgh, both with Architecture staff and in Edinburgh with some learners as well. The Bartlett training has lead to an explosion of interest from both teachers and learners, in the case of Edinburgh too there is much interest although it is too recent to predict what the outcomes will be.

It is clear thought that we are able to deliver effective training online and in person, it is an income stream which we should pursue and that it has effects beyond any amount of training to learners. Trainers once enthused and given basic tools are able to extend the knowledge to learners in an ongoing process better than we can and this is highly effective.

The next area to explore is in further education as well as in higher education but there is little appetite from that sector and little funding that they will admit to.

MoU

Yet to sign but everything is in place to do so.

UNESCO Chair

We have asked for a copy of the previous report which we supplied answers for, none forthcoming so far.

Page 4

Report of the Trustees for the Year Ended 31 March 2023

Earth Building UK and Ireland Limited

Events

Futurebuild

We participated in Futurebuild in March 2022, the first external activity since lockdown. We showed a CobBauge demo, with CobBauge demo tools and materials. The stand was well supported by HG Matthews which provided a lot of material for discussion including and invitation to speak to Moulton College about training for trainers. This has happened but currently not moving forward while their new head of construction gets going. This time ACAN were the group negotiating with Futurebuild rather than NBUK and no funding was forthcoming to us which has affected our interest in showing there again.

Clayfest

Very sadly we lost our venue and funding for Clayfest this year due to market pressures at HG Matthews and not for any lack of enthusiasm. We will see whether they will commit actual funds to host it next year as their business picks up.

We tried to switch to a simpler conference model with partners at the Bartlett but this has been too little too late and finally we have agreed there will be no live event in 2023. However it may be that we host something smaller online later in the year as we have for the past two years, themed in some way. And we have started a series of 'Talking Shops', a monthly opportunity for members to join a discussion, ask questions, bring experience and meet us and each other. It is going well and we need to agree a schedule of hosts to take it forward.

Fundraising

Fundraising has brought us success from Historic England's Covid Emergency Fund has converted to the Short Film project. Tudor Trust remain solid funding partners and important continuity for match funding bids. Funding for education training which started with South Wales and the Bartlett and continued with the Bartlett and Edinburgh are important sign posts for the future of what we offer as an organisation. Filling the European funding gap still requires serious work, attention and direction.

Bookkeeping

Is now in such good shape we are able to project forward for at least two years in some clarity as well as support fundraising bids in a professional manner which was previously much harder. This is bringing a clarity to what we do which means long discussion at the AGM can focus more on what is achievable and less on what is desirable.

Challenges

Funding, succession, direction of travel

Ireland

No movement this year except in sending learners on mobilities. So we have some membership there but little appetite to join the wider discussion.

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Earth Building UK and Ireland Limited

Report of the Trustees for the Year Ended 31 March 2023

Finally

The Bartlett and pressuring RIBA to change the national architecture curriculum the door remains open. The nature of what earth building is and might be is shifting with the growing realisation of the Climate Crisis unfolding. We need to keep these kinds of policy areas in mind, to be a voice for earth where there is no other organism able to provide such focus. We need to think about politics and how we might lobby for change from above as well as from below.

The team are incredible and I want to thank them for the persistence, creativity, energy, humour, vision, good spirits and support they offer Ebuki and each other in what has been a hard year, and continued over the years.

In particular I want to thank Dan for many years long standing service, Roz for joining and support and to Sally who has done a fantastic job in keeping membership and newsletter afloat and in finding a successor and handing over the reigns so well.

Thank you all so much, I really look forward to buying you all a drink as soon as possible.

FINANCIAL REVIEW

Financial position

For the year ended 31 March 2023, the charity is reporting a deficit of £32,592 (2022: £35,482 surplus).

Reserves policy

The charity is looking to generate a reserve level of £10,000 going forward.

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.

The charity is controlled by its governing document, a deed of trust, and constitutes an unincorporated charity.

Charity constitution

The Charity is constituted by association.

Recruitment and appointment of new trustees

When appointing new trustees, the board will give consideration to the skills and experience, and the mix of existing trustees in order to ensure that the committee has the necessary skills to contribute fully to the pre school's development.

Induction and training of new trustees

When appointing new trustees, the board will give consideration to the skills and experience, and the mix of existing trustees in order to ensure that the committee has the necessary skills to contribute fully to the charity's aims.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

06857784 (England and Wales)

Registered Charity number

1155507

Page 7

Earth Building UK and Ireland Limited

Report of the Trustees for the Year Ended 31 March 2023

Registered office

The Old Post Office 41-43 Market Place Chippenham Wiltshire SN15 3HR

Trustees

Dr L E Cooke Ms R Artis T Carleton-Prangnell Trustee (appointed 1.1.23) R Brittain (appointed 27.2.23)

Company Secretary

T Carleton-Prangnell

Independent Examiner

Andy Davis FCA Mander Duffill Chartered Accountants The Old Post Office 41-43 Market Place Chippenham Wiltshire SN15 3HR

Approved by order of the board of trustees on ………………………………..and signed on it’s behalf by:

................................................................. T Carleton-Prangnell - Trustee

Page 7

Independent Examiner's Report to the Trustees of Earth Building UK and Ireland Limited

Independent examiner's report to the trustees of Earth Building UK and Ireland Limited ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2023.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

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

  3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

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

Andy Davis FCA Mander Duffill Chartered Accountants The Old Post Office 41-43 Market Place Chippenham Wiltshire SN15 3HR Date: .............................................

Page 8

Earth Building UK and Ireland Limited

Statement of Financial Activities for the Year Ended 31 March 2023

31.3.23 31.3.22
Unrestricted Total
fund funds
Notes £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies 15,858 4,170
Charitable activities
Erasmus 11,257 27,094
JUMP! - 8,779
Cobbauge 8,338 21,316
Our Way Heritage Lives - 521
Education 11,650 8,059
HE FILMS 7,000 4,000
EBE Conference - 2,152
Africa 4,534 -
Investment income 2 53 26
Other income - 2,500
Total 58,690 78,617
EXPENDITURE ON
Raising funds 3 30,198 17,201
Charitable activities
Erasmus 37,672 -
JUMP! 1,586 3,854
Cobbauge 13,118 6,228
Clayfest 900 320
Our Way Heritage Lives - 2,332
Uplift - 5,935
Education - 3,068
HE FILMS 6,604 2,484
EBE Conference - 1,713
Africa 1,204 -
Total 91,282 43,135
NET INCOME/(EXPENDITURE) (32,592) 35,482
RECONCILIATION OF FUNDS
Total funds brought forward 62,770 27,288
TOTAL FUNDS CARRIED FORWARD 30,178 62,770

The notes form part of these financial statements

Page 9

Earth Building UK and Ireland Limited

Balance Sheet 31 March 2023

31.3.23
Unrestricted
fund
Notes
£
CURRENT ASSETS
Debtors
6
1,310
Cash at bank
29,792
31,102
CREDITORS
Amounts falling due within one year
7
(924)
NET CURRENT ASSETS
30,178
TOTAL ASSETS LESS CURRENT
LIABILITIES
30,178
NET ASSETS
30,178
FUNDS
8
Unrestricted funds
30,178
TOTAL FUNDS
30,178		 31.3.22
Total
funds
£
-
63,658
63,658
(888)
62,770
62,770
62,770
62,770
62,770

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

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

.............................................

T Carleton-Prangnell - Trustee

The notes form part of these financial statements

Page 10

Earth Building UK and Ireland Limited

Notes to the Financial Statements for the Year Ended 31 March 2023

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, 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 Companies Act 2006. 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.

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.

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

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

2. INVESTMENT INCOME

INVESTMENT INCOME
31.3.23 31.3.22
£ £
Current account interest 53 26

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continued...

Earth Building UK and Ireland Limited

Notes to the Financial Statements - continued

for the Year Ended 31 March 2023

3. RAISING FUNDS

Raising donations and legacies

Support costs
NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
Auditors' remuneration for non audit work
Other operating leases		 31.3.23
£
30,198
31.3.23
£
925
37		 31.3.22
£
17,201
31.3.22
£
888
-

4. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

5. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2023 nor for the year ended 31 March 2022.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2023 nor for the year ended 31 March 2022.

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.23
£
Trade debtors
1,310
7.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23
£
Accruals and deferred income
924
8.
MOVEMENT IN FUNDS
Net
movement
At 1.4.22
in funds
£
£
Unrestricted funds
General fund
62,770
(32,592)
TOTAL FUNDS
62,770
(32,592)		 31.3.22
£
-
31.3.22
£
888
At
31.3.23
£
30,178
30,178

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continued...

Earth Building UK and Ireland Limited

Notes to the Financial Statements - continued

for the Year Ended 31 March 2023

8. MOVEMENT IN FUNDS - continued

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

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 58,690 (91,282) (32,592)
TOTAL FUNDS 58,690 (91,282) (32,592)

Comparatives for movement in funds

Net
movement
At 1.4.21
in funds
£
£
Unrestricted funds
General fund
27,288
35,482
TOTAL FUNDS
27,288
35,482		 At
31.3.22
£
62,770
62,770

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

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 78,617 (43,135) 35,482
TOTAL FUNDS 78,617 (43,135) 35,482

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

Net
movement
At 1.4.21
in funds
£
£
Unrestricted funds
General fund
27,288
2,890
TOTAL FUNDS
27,288
2,890		 At
31.3.23
£
30,178
30,178

Page 13

continued...

Earth Building UK and Ireland Limited

Notes to the Financial Statements - continued

for the Year Ended 31 March 2023

8. 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 Movement Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 137,307 (134,417) 2,890
TOTAL FUNDS 137,307 (134,417) 2,890

9. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2023.

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Earth Building UK and Ireland Limited

INCOME AND ENDOWMENTS
Donations and legacies
Membership subscriptions
Donations
Investment income
Current account interest
Charitable activities
Project income
Other income
Other Income
Total incoming resources
EXPENDITURE
Charitable activities
Erasmus expenditure
JUMP! expenditure
Cobbauge expenditure
Clayfest expenditure
OWHL expenditure
HE Films Expenditure
Support costs
Finance
Bank interest paid
Other
Wages
Stripe Fees
Insurance
Advertising
Sundries
Governance costs
Auditors' remuneration for non
Total resources expended
Net (expenditure)/income		 Detailed Statement of Financial Activities
for the Year Ended 31 March 2023
31.3.23
31.3.22
£
£

5,437
3,872
10,421
298
15,858
4,170
53
26
42,779
71,921
-
2,500
58,690
78,617
37,672
-
1,586
3,854
13,118
6,228
900
320
-
2,332
3,300
-
56,576
12,734
44
38
30,214
23,157
37
-
688
682
375
-
2,423
5,636
33,737
29,475
audit work
925
888
91,282
43,135
(32,592)
35,482

This page does not form part of the statutory financial statements

Page 15