Company registration number: 09197041 Charity registration number: 1159339
Holmfirth and District Bowling Club
(A company limited by share capital) Annual Report and Financial Statements for the Year Ended 30 September 2021
V&A Vigar Group Ltd Chartered Accountants and Chartered Tax Advisers Stoneygate House 2 Greenfield Road Holmfirth HD9 2JT
Holmfirth and District Bowling Club
Contents
| Reference and Administrative Details | 1 |
|---|---|
| Trustees' Report | 2 to 4 |
| Independent Examiner's Report | 5 to 6 |
| Statement of Financial Activities | 7 |
| Balance Sheet | 8 |
| Notes to the Financial Statements | 9 to 20 |
Holmfirth and District Bowling Club
Reference and Administrative Details
Mrs P Whiteley
Secretary Mrs P Charity Registration Number 1159339 Company Registration Number 09197041
The charity is incorporated in England & Wales. Registered Office Bridge Fold Bridge Lane Holmfirth HD9 7AN Principal Office Bridge Fold Bridge Lane Holmfirth HD9 7AN Independent Examiner V&A Vigar Group Ltd Chartered Accountants and Chartered Tax Advisers Stoneygate House 2 Greenfield Road Holmfirth HD9 2JT
Page 1
Holmfirth and District Bowling Club
Trustees' Report
The trustees, who are directors for the purposes of company law, present the annual report together with the financial statements of the charitable company for the year ended 30 September 2021.
Objectives and activities
The company operates a community membership bowling club in Holmfirth.
The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.
Trustees and officers
The trustees and officers serving during the year and since the year end were as follows:
Trustees: Mr A Butterfield Mr J R Chilton Mr G Rollinson Mr D Rudd Miss Dawn Whiteley Mr Peter Howard Livsey Mr Stephen Marcus Taylor
Secretary:
Mrs P Whiteley
Structure, governance and management Financial instruments
The charity's activities expose it to a number of financial risks including credit risk, cash flow risk and liquidity risk. The use of financial derivatives is governed by the charity’s policies approved by the board of trustees, which provide written principles on the use of financial derivatives to manage these risks. The charity does not use derivative financial instruments for speculative purposes.
The charity’s activities expose it primarily to the financial risks of changes in foreign currency exchange rates and interest rates. The charity uses foreign exchange forward contracts and interest rate swap contracts to hedge these exposures.
Interest bearing assets and liabilities are held at fixed rate to ensure certainty of cash flows.
Page 2
Holmfirth and District Bowling Club
Trustees' Report
The charity’s principal financial assets are bank balances and cash, trade and other receivables, and investments.
The charity’s credit risk is primarily attributable to its trade receivables. The amounts presented in the balance sheet are net of allowances for doubtful receivables. An allowance for impairment is made where there is an identified loss event which, based on previous experience, is evidence of a reduction in the recoverability of the cash flows.
The credit risk on liquid funds and derivative financial instruments is limited because the counterparties are banks with high credit-ratings assigned by international credit-rating agencies. The charity has no significant concentration of credit risk, with exposure spread over a large number of counterparties and customers.
In order to maintain liquidity to ensure that sufficient funds are available for ongoing operations and future developments, the charity uses a mixture of long-term and short-term debt finance. Further details regarding liquidity risk can be found in the Statement of accounting policies in the financial statements.
Statement of Trustees' Responsibilities
The trustees (who are also the directors of Holmfirth and District Bowling Club for the purposes of company law) are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.
Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company 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:
-
select suitable accounting policies and apply them consistently;
-
observe the methods and principles in the Charities SORP;
-
make judgements and estimates that are reasonable and prudent;
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state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.
The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company's transactions and disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Page 3
Holmfirth and District Bowling Club
Trustees' Report
The annual report was approved by the trustees of the charity on 25 February 2022 and signed on its behalf by:
......................................... Miss Dawn Whiteley Trustee
Page 4
Holmfirth and District Bowling Club
Independent Examiner's Report to the trustees of Holmfirth and District Bowling Club ("the Company")
I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 September 2021.
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 Holmfirth and District Bowling Club 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:
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accounting records were not kept in respect of Holmfirth and District Bowling Club as required by section 386 of the 2006 Act; or
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the accounts do not accord with those records; or
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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
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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.
Page 5
Holmfirth and District Bowling Club
Independent Examiner's Report to the trustees of Holmfirth and District Bowling Club ("the Company")
......................................
V&A Vigar Group Ltd Chartered Accountants and Chartered Tax Advisers
Stoneygate House 2 Greenfield Road Holmfirth HD9 2JT
25 February 2022
Page 6
Holmfirth and District Bowling Club
Statement of Financial Activities for the Year Ended 30 September 2021 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)
| Note Income and Endowments from: Charitable activities 3 Total Income Expenditure on: Raising funds 4 Total Expenditure Net income Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward 11 |
Unrestricted £ 35,337 35,337 (10,057) (10,057) 25,280 25,280 51,252 76,532 |
Total 2021 £ 35,337 35,337 (10,057) (10,057) 25,280 25,280 51,252 76,532 |
Total 2020 £ 29,148 |
|---|---|---|---|
| 29,148 | |||
| (8,376) | |||
| (8,376) | |||
| 20,772 | |||
| 20,772 30,480 |
|||
| 51,252 |
All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2020 is shown in note 11.
The notes on pages 9 to 20 form an integral part of these financial statements. Page 7
Holmfirth and District Bowling Club
(Registration number: 09197041) Balance Sheet as at 30 September 2021
| Note Fixed assets Tangible assets 7 Current assets Debtors 8 Cash at bank and in hand 9 Creditors: Amounts falling due within one year 10 Net current assets Net assets Funds of the charity: Unrestricted income funds Unrestricted funds Total funds 11 |
2021 £ 45,046 161 31,575 31,736 (250) 31,486 76,532 76,532 76,532 |
2020 £ 41,897 154 10,440 |
|---|---|---|
| 10,594 (1,239) |
||
| 9,355 | ||
| 51,252 | ||
| 51,252 | ||
| 51,252 |
For the financial year ending 30 September 2021 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
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The members have not required the charity to obtain an audit of its accounts for the year in question in accordance with section 476; and
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The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The financial statements on pages 7 to 20 were approved by the trustees, and authorised for issue on 25 February 2022 and signed on their behalf by:
The notes on pages 9 to 20 form an integral part of these financial statements. Page 8
Holmfirth and District Bowling Club
Notes to the Financial Statements for the Year Ended 30 September 2021
1 Charity status
The charity is limited by share capital, incorporated in England & Wales.
The address of its registered office is: Bridge Fold Bridge Lane Holmfirth HD9 7AN
The principal place of business is: Bridge Fold Bridge Lane Holmfirth HD9 7AN
These financial statements were authorised for issue by the trustees on 25 February 2022.
2 Accounting policies
Summary of significant accounting policies and key accounting estimates
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
Statement of compliance
The financial statements have been prepared in accordance with 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)) (issued in October 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Basis of preparation
Holmfirth and District Bowling Club 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 notes.
Going concern
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity.
Page 9
Holmfirth and District Bowling Club
Notes to the Financial Statements for the Year Ended 30 September 2021
Exemption from preparing a cash flow statement
The charity opted to early adopt Bulletin 1 published on 2 February 2016 and have therefore not included a cash flow statement in these financial statements.
Income and endowments
Expenditure
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.
These are costs incurred in attracting voluntary income, the management of investments and those incurred in trading activities that raise funds.
Taxation
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
Tangible fixed assets
Individual fixed assets costing £0.00 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation and amortisation
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:
Asset class Depreciation method and rate Plant & machinery 20% straight line Freehold land & buildings 4% straight line
Page 10
Holmfirth and District Bowling Club
Notes to the Financial Statements for the Year Ended 30 September 2021
Trade debtors
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
Trade creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the charity does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.
Borrowings
Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Statement of Financial Activities over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the charity has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.
Page 11
Holmfirth and District Bowling Club
Notes to the Financial Statements for the Year Ended 30 September 2021
Foreign exchange
Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the balance sheet date are reported at the rates of exchange prevailing at that date.
The results of overseas operations are translated at the average rates of exchange during the period and their balance sheets at the rates ruling at the balance sheet date. Exchange differences arising on translation of the opening net assets and results of overseas operations are reported in other comprehensive income and accumulated in equity (attributed to non-controlling interests as appropriate).
Other exchange differences are recognised in the Statement of Financial Activities in the period in which they arise except for:
1) exchange differences on transactions entered into to hedge certain foreign currency risks (see above);
2) exchange differences arising on gains or losses on non-monetary items which are recognised in other comprehensive income; and
3) in the case of the consolidated financial statements, exchange differences on monetary items receivable from or payable to a foreign operation for which settlement is neither planned nor likely to occur (therefore forming part of the net investment in the foreign operation), which are recognised in other comprehensive income and reported under equity.
Fund structure
Unrestricted income funds are general funds that are available for use at the trustees discretion in furtherance of the objectives of the charity.
Financial instruments
Financial assets and financial liabilities are recognised when the charity becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the charity after deducting all of its liabilities.
Page 12
Holmfirth and District Bowling Club
Notes to the Financial Statements for the Year Ended 30 September 2021
All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified as at fair value through profit or loss, which are initially measured at fair value (which is normally the transaction price excluding transaction costs), unless the arrangement constitutes a financing transaction. If an arrangement constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Financial assets and liabilities are only offset in the statement of financial position when, and only when there exists a legally enforceable right to set off the recognised amounts and the charity intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.
Financial assets are derecognised when and only when a) the contractual rights to the cash flows from the financial asset expire or are settled, b) the charity transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or c) the charity, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.
Financial liabilities are derecognised only when the obligation specified in the contract is discharged, cancelled or expires.
Page 13
Holmfirth and District Bowling Club
Notes to the Financial Statements for the Year Ended 30 September 2021
Debt instruments which meet the following conditions are subsequently measured at amortised cost using the effective interest method:
(a) The contractual return to the holder is (i) a fixed amount; (ii) a positive fixed rate or a positive variable rate; or (iii) a combination of a positive or a negative fixed rate and a positive variable rate.
(b) The contract may provide for repayments of the principal or the return to the holder (but not both) to be linked to a single relevant observable index of general price inflation of the currency in which the debt instrument is denominated, provided such links are not leveraged.
(c) The contract may provide for a determinable variation of the return to the holder during the life of the instrument, provided that (i) the new rate satisfies condition (a) and the variation is not contingent on future events other than (1) a change of a contractual variable rate; (2) to protect the holder against credit deterioration of the issuer; (3) changes in levies applied by a central bank or arising from changes in relevant taxation or law; or (ii) the new rate is a market rate of interest and satisfies condition (a).
(d) There is no contractual provision that could, by its terms, result in the holder losing the principal amount or any interest attributable to the current period or prior periods.
(e) Contractual provisions that permit the issuer to prepay a debt instrument or permit the holder to put it back to the issuer before maturity are not contingent on future events, other than to protect the holder against the credit deterioration of the issuer or a change in control of the issuer, or to protect the holder or issuer against changes in levies applied by a central bank or arising from changes in relevant taxation or law.
(f) Contractual provisions may permit the extension of the term of the debt instrument, provided that the return to the holder and any other contractual provisions applicable during the extended term satisfy the conditions of paragraphs (a) to (c).
Debt instruments that are classified as payable or receivable within one year on initial recognition and which meet the above conditions are measured at the undiscounted amount of the cash or other consideration expected to be paid or received, net of impairment.
With the exception of some hedging instruments, other debt instruments not meeting these conditions are measured at fair value through profit or loss.
Commitments to make and receive loans which meet the conditions mentioned above are measured at cost (which may be nil) less impairment.
Page 14
Holmfirth and District Bowling Club
Notes to the Financial Statements for the Year Ended 30 September 2021
Investments in non-convertible preference shares and non-puttable ordinary or preference shares (where shares are publicly traded or their fair value is reliably measurable) are measured at fair value through profit or loss. Where fair value cannot be measured reliably, investments are measured at cost less impairment.
Investments in subsidiaries and associates are measured at cost less impairment. For investments in subsidiaries acquired for consideration including the issue of shares qualifying for merger relief, cost is measured by reference to the nominal value of the shares issued plus fair value of other consideration. Any premium is ignored.
The charity uses derivative financial instruments to reduce exposure to foreign exchange risk and interest rate movements. The charity does not hold or issue derivative financial instruments for speculative purposes.
Derivatives are initially recognised at fair value at the date a derivative contract is entered into and are subsequently remeasured to their fair value at each reporting date. The resulting gain or loss is recognised in statement of financial activities immediately unless the derivative is designated and effective as a hedging instrument, in which event the timing of the recognition in statement of financial activities depends on the nature of the hedge relationship.
The best evidence of fair value is a quoted price for an identical asset in an active market. When quoted prices are unavailable, the price of a recent transaction for an identical asset provides evidence of fair value as long as there has not been a significant change in economic circumstances or a significant lapse of time since the transaction took place. If the market is not active and recent transactions of an identical asset on their own are not a good estimate of fair value, the fair value is estimated by using a valuation technique.
Page 15
Holmfirth and District Bowling Club
Notes to the Financial Statements for the Year Ended 30 September 2021
3 Income from charitable activities
| Bowling club Total for 2021 Total for 2020 |
Unrestricted funds General £ 35,337 35,337 29,148 |
Total funds £ 35,337 |
|---|---|---|
| 35,337 | ||
| 29,148 |
4 Expenditure on raising funds
a) Costs of trading activities
| Note Fundraising trading costs; Fundraising Costs of goods sold Depreciation, amortisation and other similar costs Other direct costs of activities for generating funds Total for 2021 Total for 2020 |
Unrestricted funds General £ 4,851 1,689 3,249 268 10,057 8,376 |
Total funds £ 4,851 1,689 3,249 268 |
|---|---|---|
| 10,057 | ||
| 8,376 |
Page 16
Holmfirth and District Bowling Club
Notes to the Financial Statements for the Year Ended 30 September 2021
| 5 Net incoming/outgoing resources Net incoming resources for the year include: Depreciation of fixed assets |
2021 £ 3,249 |
Total costs £ 2020 £ 2,926 |
|---|---|---|
6 Taxation
The charity is a registered charity and is therefore exempt from taxation.
Page 17
Holmfirth and District Bowling Club
Notes to the Financial Statements for the Year Ended 30 September 2021
7 Tangible fixed assets
| Cost At 1 October 2020 Additions At 30 September 2021 Depreciation At 1 October 2020 Charge for the year At 30 September 2021 Net book value At 30 September 2021 At 30 September 2020 8 Debtors Prepayments 9 Cash and cash equivalents Cash on hand Cash at bank |
Land and buildings £ 24,507 1,370 25,877 1,071 1,027 2,098 23,779 23,436 |
Furniture and equipment £ 9,733 5,027 |
Other tangible fixed asset £ 13,000 - |
Total £ 47,240 6,397 53,637 5,343 3,248 8,591 45,046 41,897 2020 £ 154 |
||
|---|---|---|---|---|---|---|
| 14,760 | 13,000 | |||||
| 4,272 2,221 |
- - |
|||||
| 6,493 | - | |||||
| 8,267 | 13,000 | |||||
| 5,461 | 13,000 | |||||
| 2021 £ 161 2021 £ 434 31,141 31,575 |
||||||
| 2020 £ 128 10,312 |
||||||
| 10,440 |
10 Creditors: amounts falling due within one year
Page 18
Holmfirth and District Bowling Club
Notes to the Financial Statements for the Year Ended 30 September 2021
| Trade creditors Accruals |
2021 £ - 250 250 |
2020 £ 1,239 - |
|---|---|---|
| 1,239 |
Page 19
Holmfirth and District Bowling Club
Notes to the Financial Statements for the Year Ended 30 September 2021
11 Funds
| 11 Funds | ||||
|---|---|---|---|---|
| Unrestricted funds General Unrestricted funds General |
Balance at 1 October 2020 £ 51,252 Balance at 1 October 2019 £ 30,480 |
Incoming resources £ 35,337 Incoming resources £ 29,148 |
Resources expended £ (10,057) Resources expended £ (8,376) |
Balance at 30 September 2021 £ 76,532 |
| Balance at 30 September 2020 £ 51,252 |
12 Analysis of net assets between funds
| Tangible fixed assets Current assets Total net assets Tangible fixed assets Current assets Current liabilities Total net assets |
Unrestricted funds General £ 45,046 31,736 76,782 Unrestricted funds General £ 41,897 10,594 (1,239) 51,252 |
Total funds at 30 September 2021 £ 45,046 31,736 |
|---|---|---|
| 76,782 | ||
| Total funds at 30 September 2020 £ 41,897 10,594 (1,239) |
||
| 51,252 |
Page 20
Holmfirth and District Bowling Club
Detailed Statement of Financial Activities for the Year Ended 30 September 2021
| Income and Endowments from: Charitable activities (analysed below) Total income Expenditure on: Raising funds (analysed below) Total expenditure Net income Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward |
Total 2021 £ 35,337 35,337 (10,057) (10,057) 25,280 25,280 51,252 76,532 |
Total 2020 £ 29,148 |
|---|---|---|
| 29,148 | ||
| (8,376) | ||
| (8,376) | ||
| 20,772 | ||
| 20,772 30,480 |
||
| 51,252 |
This page does not form part of the statutory financial statements. Page 21
Holmfirth and District Bowling Club
Detailed Statement of Financial Activities for the Year Ended 30 September 2021
| Committed giving Subscriptions Sales of donated goods Social lotteries Grant income Rental income Other income Purchases Direct costs Plant repairs Rates Light, heat and power Insurance Repairs and renewals Printing, postage and stationery Trade subscriptions Sundry expenses Cleaning Legal and professional fees Depreciation of freehold property Depreciation of plant and machinery |
Total 2021 £ 398 1,805 - 1,120 29,620 217 2,177 35,337 (845) (844) (268) (129) (244) (421) (3,662) (29) (247) - (113) (6) (1,027) (2,222) (10,057) |
Total 2020 £ 317 1,776 84 761 26,000 - 210 |
|---|---|---|
| 29,148 | ||
| (69) (570) (309) (464) (387) (414) (2,865) (19) (206) (147) - - (980) (1,946) |
||
| (8,376) |
This page does not form part of the statutory financial statements. Page 22