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← The British Sundial Society

2023-12-31-accounts

Charity number: 1155688

The British Sundial Society

Report of the Trustees and Unaudited Financial Statements

For the year ended 31 December 2023

The British Sundial Society Contents Page For the year ended 31 December 2023

Report of the Trustees 1 to 5
Independent Examiner's Report to the Trustees 6
Statement of Financial Activities 7
Statement of Financial Position 8
Notes to the Financial Statements 9 to 15
Detailed Statement of Financial Activities 16

The British Sundial Society Report of the Trustees

For the year ended 31 December 2023

The Trustees have pleasure in presenting their report and the financial statements for the charity for the year ended 31 December 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 the Republic of Ireland (FRS 102) (effective 1 January 2019).

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The British Sundial Society Report of the Trustees Continued For the year ended 31 December 2023

Chair's report

TRUSTEES' ANNUAL REPORT 2023

In 2023, the Society carried out its customary annual programme of activities. We published quarterly issues of our journal, The British Sundial Society Bulletin, and we also published quarterly Newsletters. An excellent conference was held in Exeter in April, and this included a particularly enjoyable sundial tour. A conference has been arranged in Peterborough for 2024.

We held our regular one-day meeting in Newbury in September 2023 and, as in 2021 and 2022, we held our AGM at this meeting.

Many members of the Society have constructed new sundials in public locations and completed some restoration projects too. Our public benefit is greatly enhanced on a national and global basis by our Help and Advice service which provides guidance on a huge range of sundial-related topics to anyone who asks.

As a trial, we have started running quarterly on-line events at which articles in the Bulletin are discussed. These events enable authors to give background information about their articles and provide an opportunity for others to offer additional thoughts, the online equivalent of Readers' Letters.

The Society's finances remain capable of supporting current activities and plans for the foreseeable future.

The entirety of the Society's activities is conducted on a voluntary basis by members. Two long-standing volunteers, Elspeth Hill, who ran our sales department, and Bill Visick, who looked after our website, both retired. We have redistributed Elspeth's work and are hoping that we shall have a new webmaster soon.

The trustees emphasise that the success of the Society depends on a ready supply of volunteers. As always, we wish, on behalf of all members, to thank all those who contribute to our continuing success.

Ben Jones, Jackie Jones, Frank King, Graham Stapleton

Examples of Individual Projects and Dials

Extracts from the 2023 public benefit submission:

Research findings on a particular local sundial were shared with its community in:

The Bulletin

Four issues of the BSS Bulletin have been produced in the year and distributed to members and selected heritage organisations. The role of the Editor has been to coordinate the activities of a small editorial team, encouraging the writing of articles by members and non-members, checking them for factual accuracy and readability, and preparing them for layout/typesetting. In the cases of articles by non-members or by authors for whom English is not their first language, extra care is taken to ensure correct technical assessment of the material and that the English reads smoothly, as well as keeping to the Bulletin's house style.

On a personal basis, the Editor provides consultancy assistance to the BSS's Help and Advice service which deals with dialling enquiries by the public. Some enquiries result in considerable work in analysing sundials and advising on possibilities for restoration, museum donations and so on. Some of these enquiries result in the publication of articles.

The Editor also provides consultancy advice in the field of dialling to the British Museum's Portable Antiquities Scheme (PAS), monitoring relevant finds and helping the Field Liaison Officers identify unusual finds and writing/correcting their descriptions. A recent case (SWYOR-AFF018) involved a metal detectorist find which had been tentatively identified as a tobacco grinder but was found to be the nocturnal volvelle of an early astronomical compendium. John Davis

Fixed Dial Registrar

The Register now holds 7,896 dials, supported by 41,512 photographs.

119 reports of dials new to the Register were entered in 2023. Their locations stretch from the Grampians to Cornwall, and

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The British Sundial Society Report of the Trustees Continued

For the year ended 31 December 2023

from Londonderry and Kilkenny to Suffolk, and their dates cover every century from the 17th to the 21st. A selection can be seen in the Bulletin for March 2024.

John Foad

Mass Dial Registrar

There were twenty or so reports of Mass Dials received in 2023 from a small but keen group of people. Most reports were an email with digital pictures attached showing the dial and its location on the building. Some were of previously unrecorded dials and others were very welcome digital photographs of previously recorded dials.

A number of these reports came from vicars and church wardens who had read about Mass dials in the press. For other reporters, it was their research into the history of their church or town had led them to the BSS website. All reporters seemed to be very glad to have their dial/s recognised and recorded.

I visited Flaunden, Hertfordshire to make a detailed drawing of the supposed dial from the old church that is now stored in the new church and gave some advice on Mass dials to the local historian who is writing a history of Flaunden old church. Information and advice, by email and Zoom, were given to another author who is writing a book about time and sundials. Reassurance was given to one person about 'shelter-coat' and its conservation properties. He was worried about the preservation of a group of Mass dials on a buttress. More research is needed into multiple dials. Ben Jones

Conferences

The Society continues to maintain its tradition of residential conferences, which for 2023 was held in Exeter. A total of 36 attended and we had a series of lectures and, reinforcing our international appeal, we had speakers from CERN and the USA. We also continue to have memorial speakers from our top museums, such as Greenwich (2022) and the Museum of the History of Science in Oxford. Again following a regular pattern, the Saturday afternoon tour visited a private garden with over 20 sundials, enjoyed a quiz and visited sundials in the locality. Planning for the 2024 conference is well in hand. Doug Bateman

Newbury Meeting

Newbury One-Day Meetings continue at Sutton Hall, Stockcross, Newbury, booked for 2024 on Saturday 28 September 2024. We had 30 attend in 2023, from UK and abroad, with a good selection of interesting talks. Good to see old and new friends. Roll on September.

David Pawley

Help and Advice Service

The BSS Help and Advice Service has dealt with 92 enquiries this year.

Queries fell into the following categories: where/what to buy (2), restoration (8), replacement gnomon (3), valuation (1), delineation (10), information about an existing dial (50) and other (18).

There were 22 enquiries from overseas: USA (8), Ireland (4), Australia (2), France (2), Netherlands (2) and one each from Belgium, Czechia, Denmark and Switzerland.

Interesting discoveries included a John Whitehurst equatorial dial and a heraldic medallion with a sundial on the reverse; both were the subject of articles in the Bulletin. Another dial by Meredith Hughes came to our attention, and finds from metal detectorists included an almost complete compendium and a couple of 17th century lead dials.

The most intriguing enquiry regarded delineation advice for a new dial based on a Roman scaphe dial in the Archaeological Museum in Split, Croatia.

About 70% of our replies received an acknowledgement - a thank-you or further discussion. Enquiries have resulted in one new BSS member. Sue Manston

Library

The BSS collection of books and archive material is held at Bromley House subscription library, in the centre of Nottingham. Bromley House charge the Society a small fee to store and catalogue the material, which is accessible to both Bromley House and BSS members.

The books are largely kept in a cabinet in the Standfast Room, which itself features a meridian line running across the floor. In the year, academics from Nottingham Trent University received considerable support from the BSS in terms of understanding and restoring this line. Furthermore, the library has an enclosed garden that features a heliochronometer. John Wilson, my predecessor as librarian, left funds in his will to restore this dial and we have identified someone who has kindly agreed to take on this task.

A key objective for the coming year is to look at ways in which the collection of books can become more accessible to BSS members and also promote sundials (and possibly increase membership) amongst Bromley House subscribers. Working

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The British Sundial Society Report of the Trustees Continued For the year ended 31 December 2023

with library staff we have agreed the following:

Nick Orders

Biographical Projects

Like my report last year, details of newly discovered makers have been recorded, together with downloaded pictures. This year I have had three submissions, but not all are new names; pictures are stored to add to the information we have. Peter Ransom

Education

Another quiet year, education-wise. I have had no enquiries since last year's report.

Now that I have the last two years of the BSS Bulletin (volumes 34 and 35) and the NASS Compendium (volumes 29 and 30) I will bind these for the BSS Library and send them off in 2024 to the BSS Library.

In April I gave a talk on sundials to the Vectis Astron-omical Society on the Isle of Wight, concentrating on dials on the island. This resulted in a further talk to the Robert Hooke Society in Freshwater, also on the Isle of Wight, in November. I let them know about the BSS each time!

Peter Ransom

Photographic

The BSS Photographic Competition for 2023 was held at the Annual Conference in Exeter.

Twelve photographs were received and displayed in the Conference Room. As usual all the photographs were of good quality and delegates were asked to vote for their first, second and third choices. Winners, certificates were presented at the Gala Dinner.

Since the display of photographs is usually appreciated, for 2024 there will be a photographic display at the Annual Conference but without any competition involvement. Furthermore, it is intended that a display will replace the photographic competition and it is anticipated that this will attract a larger number of the membership providing entries. David Hawker

Membership

As at December 2023 we had a total of 257 members. This is broken down into 181 in the UK, 7 of which get a free copy of the Bulletin; Europe has 41 of which 6 have a free issue and there are 35 members in the rest of the world, 3 having a free issue. The free copies are mainly to other sundial societies and organisations with which we often have a reciprocal arrangement.

During the year we gained 7 new members, most finding us through the Help and Advice service or the Website. Unfortunately, 18 have left; 5 of which died, these have been mentioned in the Newsletter reports. We do have an ageing membership. Others left for a number of reasons, some just not paying despite reminders and others not well, having financial problems or changing interests.

Jackie Jones

OBJECTIVES AND ACTIVITIES

Objectives and aims

The trustees have considered the Charity Commision's guidance on public benefit, including the guidance 'public benefit: running a charity (PB2)'.

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The British Sundial Society Report of the Trustees Continued For the year ended 31 December 2023

FINANCIAL REVIEW

Reserves

The trustees have considered the level of reserves they wish to retain appropriate to the charity's needs. This is based on the charity's size and the level of financial commitments held. The trustees aim to ensure the charity will be able to continue to fulfil its charitable objectives even if there is a temporary shortfall in income or unexpected expenditure. The trustees will endeavour not to set aside funds unnecessarily.

RISK ASSESSMENT

The trustees actively review the major risks which the charity faces on a regular basis and believe that maintaining the free reserves stated, combined with their annual review of the controls over key financial systems, will provide sufficient resources in the event of adverse conditions. The trustees have also examined other operational and business risks which they face and confirm that they have established systems to mitigate the significant risks.

REFERENCE AND ADMINISTRATIVE INFORMATION

Name of Charity The British Sundial Society Charity registration number 1155688 Principal address 99 Western Road Lewes East Sussex BN7 1RS

Trustees

The trustees and officers serving during the year and since the year end were as follows:

Frank King Jackie Jones Graham Stapleton Bill Visick (resigned 13 April 2023) Ben Jones Independent examiner Andrew M Wells FMAAT Counterculture Partnership LLP Unit 115 Ducie House Ducie Street Manchester M1 2JW The Co-operative Bank plc PO Box 101 Bankers 1 Balloon Street Manchester, M60 4EP

Approved by the Board of Trustees and signed on its behalf by

............................................................................. Graham Stapleton

11 April 2024

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The British Sundial Society Independent Examiners Report to the Trustees For the year ended 31 December 2023

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

Responsibilities and basis of report

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

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

Independent examiners 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 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

  2. 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.

Andrew M Wells FMAAT Counterculture Partnership LLP Unit 115 Ducie House Ducie Street Manchester M1 2JW

11 April 2024

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The British Sundial Society Statement of Financial Activities For the year ended 31 December 2023

Notes Unrestricted Restricted 2023 2022
funds funds
£ £ £ £
Income and endowments from:
Donations and legacies 2 934 - 934 1,259
Charitable activities 3 20,982 - 20,982 23,129
Investments 4 2,363 - 2,363 524
Total 24,279 - 24,279 24,912
Expenditure on:
Charitable activities 5/6 (25,928) (100) (26,028) (23,976)
Other expenditure (3,648) - (3,648) (3,857)
Total (29,576) (100) (29,676) (27,833)
Net expenditure (5,297) (100) (5,397) (2,921)
Reconciliation of funds
Total funds brought forward 73,698 6,682 80,380 83,301
Total funds carried forward 68,401 6,582 74,983 80,380

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The British Sundial Society Statement of Financial Position As at 31 December 2023

Notes 2023 2022
£ £
Fixed assets
Tangible assets 11 17,228 17,228
17,228 17,228
Current assets
Debtors 12 2,020 3,921
Cash at bank and in hand 56,845 60,634
58,865 64,555
Creditors: amounts falling due within one year 13 (1,110) (1,403)
Net current assets 57,755 63,152
Total assets less current liabilities 74,983 80,380
Net assets 74,983 80,380
The funds of the charity
Restricted income funds 14 6,582 6,682
Unrestricted income funds 14 68,401 73,698
Total funds 74,983 80,380

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

Graham Stapleton Trustee

11 April 2024

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The British Sundial Society Notes to the Financial Statements For the year ended 31 December 2023

1. Accounting Policies

Basis of accounting

The financial statements have been prepared under the historical cost convention, except for investments which are included at market value and the revaluation of certain fixed assets and 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 (FRS 102), and the Charities Act 2011.

The British Sundial Society 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 note(s).

Going concern

The financial statements are prepared, on a going concern basis, under the historical cost convention.

Change in accounting policy

There have been no changes to the accounting policies since last year or to policies used by the former charity British Sundial Society (registered charity number 1032536).

Incoming resources

Recognition of Incoming Resources

These are included in the Statement of Financial Activities (SOFA) when:

Incoming Resources with Related Expenditure

Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resource and related expenditure are reported gross in the SOFA.

Grants and Donations

Grants and Donations are only included in the SOFA when the charity has unconditional entitlement to the resources.

Tax reclaims on Donations and Gifts

Incoming resources from tax reclaims are included in the SOFA during the same period as the gift to which they relate.

Contractual Income and Performance Related Grants

This is only included in the SOFA once the related goods or services has been delivered.

Investment Income

This is included in the accounts when receivable.

Investment Gains and Losses

This includes any gain or loss on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the period.

Donated goods, services and facilities

Gifts in Kind

Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised. Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or distributed by the charity. Gifts in kind for use by the charity are included in the SOFA as incoming resources when receivable.

Donated Services and Facilities

These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material. The value placed on these resources is the estimated value to the charity of the service or facility received.

Volunteer Help

The value of any voluntary help received is not included in the accounts but is described in the trustees' report.

9 of 16

The British Sundial Society Notes to the Financial Statements Continued For the year ended 31 December 2023

Resources expended

Liabilities are recognised as resources expended when there is a legal or constructive obligation committing the Charity to the expenditure:

Governance Costs

Include costs of the preparation and examination of statutory accounts, the costs of the trustees' meetings and cost of any legal advice to trustees on governance or constitutional matters.

Annual Commitments

There are no annual commitments under non-cancelling operating leases and no capital commitments.

Investments

Investments quoted on a recognised stock exchange are valued at market value at the period end. Other investment assets are included at trustees' best estimate of market value.

Tangible fixed assets

The British Sundial Society Library is stated at valuation based on the 2014 value calculated by Rogers Turner Books.

2. Income from donations and legacies

Unrestricted funds
Donations received		 2022
2023
£
£
1,259
934
1,259
934

3. Income from charitable activities

Unrestricted funds
Promoting the Art and Science
of Gnomonics
Day Meetings
Sales
Subscriptions
Events		 2023
£
300
722
9,437
10,523
20,982
20,982		 2022
£
230
442
9,150
13,307
23,129
23,129

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The British Sundial Society Notes to the Financial Statements Continued For the year ended 31 December 2023

4. Investment income

2023 2022
£ £
Unrestricted funds
Bank interest receivable 2,363 524
2,363 524

5. Costs of charitable activities by fund type

osts of charitable activities by fund type
Unrestricted Restricted 2023 2022
funds funds
£ £ £ £
Promoting the Art and
Science of Gnomonics
Direct cost
Bulletin/Publication 9,746 - 9,746 9,497
Day Meetings 270 - 270 180
Events 14,901 - 14,901 12,943
Postal Sales 256 - 256 137
Somerville Lecture - 100 100 464
25,173 100 25,273 23,221
Support costs
Promoting the Art and Science of Gnomonics
Governance costs
Accountancy fees 720 - 720 720
Legal fees 35 - 35 35
755 - 755 755
25,928 100 26,028 23,976

6. Costs of charitable activities by activity type

2023 2022
£ £
Activities undertaken directly
Promoting the Art and Science 26,028 23,976
of Gnomonics

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The British Sundial Society Notes to the Financial Statements Continued For the year ended 31 December 2023

7. Analysis of support costs
Governance costs
Accountancy fees
Legal fees		 2023
£
720
35
755		 2022
£
720
35
755

8. Net income/(expenditure) for the year

This is stated after charging/(crediting):

2023 2022
£ £
Accountancy fees 720 720
Comparative for the Statement of Financial Activities
Unrestricted Restricted 2022
funds funds
£ £ £
Income and endowments from:
Donations and legacies 1,259 - 1,259
Charitable activities 23,129 - 23,129
Investments 524 - 524
Total 24,912 - 24,912
Expenditure on:
Charitable activities (23,512) (464) (23,976)
Other expenditure (3,857) - (3,857)
Total (27,369) (464) (27,833)
Net expenditure (2,457) (464) (2,921)
Reconciliation of funds
Total funds brought forward 76,155 7,146 83,301
Total funds carried forward 73,698 6,682 80,380

10. Comparative for the Statement of Financial Activities

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The British Sundial Society Notes to the Financial Statements Continued For the year ended 31 December 2023

11. Tangible fixed assets

Cost or valuation
At 01 January 2023
At 31 December 2023
Net book values
At 31 December 2023
At 31 December 2022		 Library
£
17,228
17,228
17,228
17,228

12. Debtors

Amounts due within one year:
Trade debtors
Prepayments and accrued income
Creditors: amounts falling due within one year
Accruals and deferred income		 2023
£
1,047
973
2,020
2023
£
1,110
1,110		 2022
£
1,157
2,764
3,921
2022
£
1,403
1,403

13. Creditors: amounts falling due within one year

14. Movement in funds

Unrestricted Funds

Unrestricted Funds
Balance at Incoming Outgoing Balance at
01/01/2023 resources resources 31/12/2023
£ £ £ £
General
General Fund 73,698 24,279 (29,576) 68,401
73,698 24,279 (29,576) 68,401

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The British Sundial Society Notes to the Financial Statements Continued For the year ended 31 December 2023

Unrestricted Funds - Previous year

Balance at Incoming Outgoing Balance at
01/01/2022 resources resources 31/12/2022
£ £ £ £
General
General Fund 76,155 24,912 (27,369) 73,698
76,155 24,912 (27,369) 73,698

Purpose of unrestricted Funds

General Fund

The purpose of this fund is for the general running of the chairlty

Restricted Funds

Andrew Somerville
Memorial Fund
St Katharine Cree
Restoration Fund
Restricted Funds - Previous year
Andrew Somerville
Memorial Fund
St Katharine Cree
Restoration Fund		 Balance at
01/01/2023
£
5,534
1,148
6,682
Balance at
01/01/2022
£
5,998
1,148
7,146		 Outgoing
resources
£
(100)
-
(100)
Outgoing
resources
£
(464)
-
(464)		 Balance at
31/12/2023
£
5,434
1,148
6,582
Balance at
31/12/2022
£
5,534
1,148
6,682

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The British Sundial Society Notes to the Financial Statements Continued For the year ended 31 December 2023

Purpose of restricted funds

Andrew Somerville Memorial Fund

The Andrew Somerville Memorial Fund is part of the general BSS Assets, but its use is restricted to funding the annual Andrew Somerville Lecture and restoration and educataion grants, should these be made.

St Katharine Cree Restoration Fund

The purpose of the fund is for the restoration of the sundial at St. Katharine Cree Church, Leadenhall Street, City of London.

15. Analysis of net assets between funds

Unrestricted funds
General
General Fund
Restricted funds
Andrew Somerville
Memorial Fund
St Katharine Cree
Restoration Fund
Previous year
Unrestricted funds
General
General Fund
Restricted funds
Andrew Somerville
Memorial Fund
St Katharine Cree
Restoration Fund		 Tangible
fixed assets
Net current
assets /
(liabilities)
Net Assets
£
£
£
17,228
51,173
68,401
-
5,434
5,434
-
1,148
1,148
17,228
57,755
74,983
Tangible
fixed assets
Net current
assets /
(liabilities)
Net Assets
£
£
£
17,228
56,470
73,698
-
5,534
5,534
-
1,148
1,148
17,228
63,152
80,380

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The British Sundial Society Detailed Statement of Financial Activities For the year ended 31 December 2023

INCOME AND ENDOWMENT
Donations and legacies
Donations and Gift Aid
Charitable activities
Day Meetings
Sales
Subscriptions
Events
Investments
Bank interest receivable
Total incoming resources
EXPENDITURE
Charitable activities
Cost of direct charitable activity
Other
Administration
Banking and Insurance
Library
Storage
SUPPORT COSTS
Governance costs
Governance costs
Total resources expended
Net Expenditure		 £
2023
934
934
300
722
9,437
10,523
20,982
2,363
2,363
24,279
(25,273)
(25,273)
(457)
(945)
(288)
(1,958)
(3,648)
(755)
(755)
(29,676)
(5,397)		 £
2022
1,259
1,259
230
442
9,150
13,307
23,129
524
524
24,912
(23,221)
(23,221)
(391)
(1,087)
(392)
(1,987)
(3,857)
(755)
(755)
(27,833)
(2,921)

16 of 16 This page does not form part of the statutory financial statements