Charity registration number: 1159774
The Posture and Mobility Group
Annual Report and Financial Statements
for the Year Ended 31 December 2020
The Posture and Mobility Group
Contents
| Reference and Administrative Details | 1 |
|---|---|
| Trustees' Report | 2 to 4 |
| Independent Examiner's Report | 5 |
| Statement of Financial Activities | 6 |
| Balance Sheet | 7 |
| Notes to the Financial Statements | 8 to 18 |
The Posture and Mobility Group
Reference and Administrative Details
Trustees Susan Gold, Chair Dr Pam Harper, Treasurer Susan Hillman Nathan Robson, Vice chair Dr Lorna Tasker Principal Office Exeter Community Centre 17 St David's Hill Exeter EX4 3RG Charity Registration Number 1159774 Independent Examiner Wortham Jaques Limited Chartered Accountants & Business Advisors 130a High Street Crediton Devon EX17 3LQ
Page 1
The Posture and Mobility Group
Trustees' Report
The trustees present the annual report together with the financial statements of the charity for the year ended 31 December 2020.
Objectives and activities
The objectives of the charity are to advance education in all matters relating to the posture and wheeled mobility needs of people with disabilities, and the equipment and services those needs require.
The main activity undertaken in relation to the above is the group’s annual conference, which provides a programme of proceedings and training; hosts a large industry exhibition of equipment; creates a networking environment for the sharing of knowledge amongst peers; offers bursaries to enable new-to-the-field members to attend free of charge.
Achievements and performance
When it became apparent in late Summer 2020 that the annual conference could not go ahead in November 2020, due to the impact of COVID-19, the event was postponed to July 2021.
To continue to fulfil PMG’s remit during the resultant longer hiatus between annual conferences, two training webinars were hosted in October and December 2020.
The PMG Annual General Meeting was also held online in October 2020, and will remain as an online event going forward, not only to save money, but because many more members are able to attend.
PMG continues to work in partnership with the National Wheelchair Managers’ Forum on matters of common interest. There is also PMG representation on the British Standards Institute’s sub-committee CH173/1 [wheelchairs and wheelchair seating]. We maintain links with the Rehabilitation Engineering Services Management Group, the Wheelchair Leadership Alliance, and the NHS England Wheelchair Advisory Board . There is a reciprocal marketing agreement between PMG and the British Healthcare Trades Association.
Structure, Governance and Management
Posture and Mobility Group (PMG) is a Charitable Incorporated Organisation (CIO) No. 1159774.
The Board of Trustees was increased to the full quota of six members from October 2020.
PMG’s Events & Marketing Co-ordinator left her post in January 2020, and the responsibilities for
both the conference delegate registration and exhibition management were outsourced to a conference management company going forward. The PMG manager undertook the other responsibilities of the role, until such time as the staffing structure is reviewed.
Financial Review
PMG has three instant access savings accounts to help spread the reserves, and to keep
within the Financial Services Compensation limit of £85,000.00 per account at all times. Despite the strain put on the reserves by the impact of COVID-19, some mitigating factors have helped keep the charity in good financial standing.
Page 2
The Posture and Mobility Group
Trustees' Report
COVID-19
As reported above, the PMG conference was due to be held in July 2021 following the postponement from November 2020. Reserves had allowed for this delay, with only staffing and other general overheads needing to be covered for a few additional months ahead of fresh income being received early in 2021. A couple of companies who had booked for the November 2020 exhibition chose to cancel their stand reservation because of cashflow issues, intending to rebook in 2021; however, the majority of companies kept their stand bookings with PMG. Most registrants kept their bookings also.
Notwithstanding, the trustees were mindful that the situation with COVID-19 may not allow for the event to go ahead in July 2021, and reviewed the prospects for this continuously.
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In February 2021 PMG negotiated with Telford International Centre (TIC) to further postpone the
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• annual conference, this time by a full year to July 2022. In return for PMG contracting to hold the event at TIC in July 2022, 2023, and 2024, the venue agreed that no further monies would be invoiced for the PMG conference until May 2022.
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In early 2021, PMG signed up to the government’s Coronavirus Job Retention Scheme, with the PMG manager working half the working week, or less when possible.
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All companies who had kept their stand bookings for 2020 and 2021 continued to hold their
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• reservations and payments at PMG for the 2022 event, with a few more companies also booking stands.
The above three factors mean that the PMG reserves continue to be strong enough to keep the charity operational, albeit at reduced capacity, until further funds come through via new delegate registrations in early 2022, and from additional stand bookings.
In order to maintain contact with the membership, and to continue to honour its remit, PMG organised three further webinars for April, July and October 2021. These events are free of charge; however PMG procured sponsorship for all three, meaning the Zoom hosting and other costs are covered.
Page 3
The Posture and Mobility Group
Trustees' Report
Statement of Trustees' Responsibilities
The trustees 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.
The law applicable to charities requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable 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 charity will continue in business.
The trustees are responsible for keeping proper accounting records that 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 applicable Charities (Accounts and Reports) Regulations, and the provisions of the constitution. The trustees 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.
The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Approved by the trustees of the charity on 1 October 2021 and signed on its behalf by:
......................................... Susan Gold Trustee
......................................... Dr Pam Harper Trustee
Page 4
The Posture and Mobility Group
Independent Examiner's Report to the trustees of The Posture and Mobility Group
I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 December 2020 which are set out on pages 6 to 18.
Respective responsibilities of trustees and examiner
As the charity’s trustees of The Posture and Mobility Group you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the The Posture and Mobility Group'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 examiner’s statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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accounting records were not kept in respect of The Posture and Mobility Group as required by section 130 of the 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 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.
...................................... Charlotte Gibbs ACA Wortham Jaques Limited Chartered Accountants & Business Advisors
130a High Street Crediton Devon EX17 3LQ
6 October 2021
Page 5
The Posture and Mobility Group
Statement of Financial Activities for the Year Ended 31 December 2020
| Note Income and Endowments from: Donations and legacies 2 Charitable activities 3 Investment income 4 Total income Expenditure on: Charitable activities 5 Total expenditure Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward 18 Note Income and Endowments from: Donations and legacies 2 Charitable activities 3 Investment income 4 Total income Expenditure on: Charitable activities 5 Total expenditure Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward 18 |
Unrestricted £ 568 94,502 610 95,680 (94,274) (94,274) 1,406 102,376 103,782 Unrestricted £ 40 256,745 977 257,762 (265,720) (265,720) (7,958) 110,334 102,376 |
Total 2020 £ 568 94,502 610 |
|---|---|---|
| 95,680 | ||
| (94,274) | ||
| (94,274) | ||
| 1,406 102,376 |
||
| 103,782 | ||
| Total 2019 £ 40 256,745 977 |
||
| 257,762 | ||
| (265,720) | ||
| (265,720) | ||
| (7,958) 110,334 |
||
| 102,376 |
All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2020 and 2019 are shown in note 18.
The notes on pages 8 to 18 form an integral part of these financial statements. Page 6
The Posture and Mobility Group
(Registration number: 1159774) Balance Sheet as at 31 December 2020
| Note Fixed assets Tangible assets 13 Current assets Debtors 14 Cash at bank and in hand 15 Creditors: Amounts falling due within one year 16 Net current assets Net assets Funds of the charity: Unrestricted income funds Unrestricted funds Total funds 18 |
2020 £ 2,940 236 176,117 176,353 (75,511) 100,842 103,782 103,782 103,782 |
2019 £ 5,880 49,869 142,423 |
|---|---|---|
| 192,292 (95,796) |
||
| 96,496 | ||
| 102,376 | ||
| 102,376 | ||
| 102,376 |
The financial statements on pages 6 to 18 were approved by the trustees, and authorised for issue on 1 October 2021 and signed on their behalf by:
......................................... Susan Gold Trustee
......................................... Dr Pam Harper Trustee
The notes on pages 8 to 18 form an integral part of these financial statements. Page 7
The Posture and Mobility Group
Notes to the Financial Statements for the Year Ended 31 December 2020
1 Accounting policies
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) (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
Basis of preparation
The Posture and Mobility 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 notes.
Going concern
The financial statements have been prepared on a going concern basis.
The trustees assess whether the use of going concern is appropriate i.e. whether there are any material uncertainties related to events or conditions that may cast significant doubt on the ability of the Charity to continue as a going concern. The trustees make this assessment in respect of a period of one year from the date of approval of the financial statements.
No such material uncertainties have been identified.
Income and endowments
Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.
Deferred income
Deferred income represents amounts received for future periods and is released to incoming resources in the period for which, it has been received. Such income is only deferred when:
- The donor specifies that the grant or donation must only be used in future accounting periods; or - The donor has imposed conditions which must be met before the charity has unconditional entitlement.
Investment income
Investment income is recognised on a receivable basis.
Charitable activities
Income from charitable activities includes income recognised as earned (as the related goods or services are provided) under contract.
Page 8
The Posture and Mobility Group
Notes to the Financial Statements for the Year Ended 31 December 2020
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.
Charitable activities
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Grant expenditure
Grants payable are included in the SOFA when they have been authorised by the trustees and the commitment is included in the accounts as a creditor.
Grant provisions
Provisions for grants are made when the intention to make a grant has been communicated to the recipient but there is uncertainty about either the timing of the grant or the amount of grant payable.
Support costs
Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
Governance costs
These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees’s meetings and reimbursed expenses.
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 £100.00 or more are initially recorded at cost.
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
Website
Depreciation method and rate Straight line over 6 years
Page 9
The Posture and Mobility Group
Notes to the Financial Statements for the Year Ended 31 December 2020
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
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 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.
are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.
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.
Designated unrestricted funds are resources set aside for specific purposes at the discretion of the trustees.
Pensions and other post retirement obligations
The charity operates a defined contribution pension scheme which is a pension plan under which fixed contributions are paid into a pension fund and the charity has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised in the Statement of Financial Activities when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.
2 Income from donations and legacies
| Regular giving and capital donations Total for 2020 Total for 2019 Page 10 |
Unrestricted funds General £ 568 568 40 |
Total funds £ 568 |
|---|---|---|
| 568 | ||
| 40 | ||
The Posture and Mobility Group
Notes to the Financial Statements for the Year Ended 31 December 2020
3 Income from charitable activities
| Education of the public in posture and mobility matters 4 Investment income Interest receivable and similar income; Interest receivable on bank deposits Total for 2020 Total for 2019 |
Unrestricted funds General £ 94,502 |
Total 2020 £ 94,502 Unrestricted funds General £ 610 610 977 |
Total 2019 £ 256,745 |
|---|---|---|---|
| Total funds £ 610 |
|||
| 610 | |||
| 977 |
Page 11
The Posture and Mobility Group
Notes to the Financial Statements for the Year Ended 31 December 2020
5 Expenditure on charitable activities
| Note Education of the public in posture and mobility matters Depreciation, amortisation and other similar costs Grant funding of activities Staff costs Governance costs Education of the public in posture and mobility matters Grant funding of activities Governance |
Unrestricted funds General £ 40,236 2,940 - 48,034 3,064 94,274 Activity undertaken directly £ 58,867 - 3,064 61,931 |
Total 2020 £ 40,236 2,940 - 48,034 3,064 94,274 2020 £ 58,867 - 3,064 61,931 |
Total 2019 £ 180,005 2,940 320 70,847 11,608 |
|---|---|---|---|
| 265,720 | |||
| 2019 £ 253,792 320 11,608 |
|||
| 265,720 |
6 Analysis of governance and support costs
Governance costs
| Independent examiner fees Examination of the financial statements Other governance costs Total for 2020 Total for 2019 |
Unrestricted funds General £ 2,114 950 3,064 11,608 |
Total funds £ 2,114 950 |
|---|---|---|
| 3,064 | ||
| 11,608 |
Page 12
The Posture and Mobility Group
Notes to the Financial Statements for the Year Ended 31 December 2020
7 Grant-making
Analysis of grants
Grants to individuals 2019 £ Analysis Grants to individuals 320
The support costs associated with grant-making are £Nil (31 December 2019 - £Nil).
The trustees' have taken the decision to take the value of authorised grants to the SOFA rather than the actual amounts paid out. Any unpaid grants are recorded as a creditor. Any negative grants shown in the SOFA relate to grants withdrawn during the year.
Page 13
The Posture and Mobility Group
Notes to the Financial Statements for the Year Ended 31 December 2020
8 Net incoming/outgoing resources
Net incoming/(outgoing) resources for the year include:
| Other non-audit services Depreciation of fixed assets |
2020 £ 2,114 2,940 |
2019 £ 1,750 2,940 |
|---|---|---|
9 Trustees remuneration and expenses
During the year the charity made the following transactions with trustees:
Susan Gold
£110 (2019: £343) of expenses were reimbursed to Susan Gold during the year.
Reimbursement of travel costs to PMG executive committee meetings.
Dr Pam Harper
- £119 (2019: £362) of expenses were reimbursed to Dr Pam Harper during the year.
Reimbursement of travel costs to PMG executive committee meetings.
Susan Hillman
- £73 (2019: £169) of expenses were reimbursed to Susan Hillman during the year.
Reimbursement of travel costs to PMG executive committee meetings.
Dr Lorna Tasker
£183 (2019: £292) of expenses were reimbursed to Dr Lorna Tasker during the year.
Reimbursement of travel costs to PMG executive committee meetings and attendence at the EPUAP conference.
No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.
No trustees have received any other benefits from the charity during the year.
Page 14
The Posture and Mobility Group
Notes to the Financial Statements for the Year Ended 31 December 2020
10 Staff costs
The aggregate payroll costs were as follows:
| The aggregate payroll costs were as follows: | ||
|---|---|---|
| Staff costs during the year were: Wages and salaries Social security costs Pension costs Other staff costs |
2020 £ 46,885 - 1,149 - 48,034 |
2019 £ 65,298 3,660 1,774 115 |
| 70,847 |
The monthly average number of persons (including senior management team) employed by the charity during the year expressed as full time equivalents was as follows:
| Administrative staff No employee received emoluments of more than £60,000 during the year 11 Independent examiner's remuneration Examination of the financial statements |
2020 No 1 2020 £ 2,114 |
2019 No 2 |
|---|---|---|
| 2019 £ 1,750 |
Page 15
The Posture and Mobility Group
Notes to the Financial Statements for the Year Ended 31 December 2020
12 Taxation
The charity is a registered charity and is therefore exempt from taxation.
13 Tangible fixed assets
| Cost At 1 January 2020 At 31 December 2020 Depreciation At 1 January 2020 Charge for the year At 31 December 2020 Net book value At 31 December 2020 At 31 December 2019 14 Debtors Trade debtors Prepayments VAT recoverable 15 Cash and cash equivalents Cash at bank Bank overdrafts Cash and cash equivalents in statement of cash flows |
Other tangible fixed asset £ 17,639 17,639 11,759 2,940 14,699 2,940 5,880 2020 £ 10 226 - 236 2020 £ 176,117 (65,618) 110,499 |
Other tangible fixed asset £ 17,639 17,639 11,759 2,940 14,699 2,940 5,880 2020 £ 10 226 - 236 2020 £ 176,117 (65,618) 110,499 |
Total £ 17,639 17,639 11,759 2,940 14,699 2,940 5,880 2019 £ - 43,671 6,198 |
|
|---|---|---|---|---|
| 17,639 | ||||
| 11,759 2,940 |
||||
| 14,699 | ||||
| 2,940 | ||||
| 5,880 | ||||
| 2020 £ 10 226 - 236 2020 £ 176,117 (65,618) 110,499 |
||||
| 49,869 | ||||
| 2019 £ 142,423 (45,434) |
||||
| 96,989 |
Page 16
The Posture and Mobility Group
Notes to the Financial Statements for the Year Ended 31 December 2020
16 Creditors: amounts falling due within one year
| 16 Creditors: amounts falling due within one year | ||
|---|---|---|
| Bank overdrafts Trade creditors Other taxation and social security Other creditors Accruals Deferred income Deferred income at 1 January 2020 Resources deferred in the period Amounts released from previous periods Deferred income at year end |
2020 £ 65,618 - 2,375 5,768 1,750 - 75,511 2020 £ 23,000 71,502 - 94,502 |
2019 £ 45,434 18,252 1,593 5,767 1,750 23,000 |
| 95,796 | ||
| 2019 £ 23,000 23,000 (23,000) |
||
| 23,000 |
Deferred income consists of monies received relating to the 2022 conference.
17 Pension and other schemes
Defined contribution pension scheme
The charity operates a defined contribution pension scheme. The pension cost charge for the year represents contributions payable by the charity to the scheme and amounted to £1,149 (2019 - £1,774).
18 Funds
| 18 Funds | ||||
|---|---|---|---|---|
| Unrestricted funds General Designated Total funds |
Balance at 1 January 2020 £ 32,376 70,000 102,376 |
Incoming resources £ 95,680 - 95,680 |
Resources expended £ (94,274) - (94,274) |
Balance at 31 December 2020 £ 33,782 70,000 |
| 103,782 |
Page 17
The Posture and Mobility Group
Notes to the Financial Statements for the Year Ended 31 December 2020
| Unrestricted General General Funds Designated Contingency Fund Total funds |
Balance at 1 January 2019 £ 40,334 70,000 110,334 |
Incoming resources £ 257,762 - 257,762 |
Resources expended £ (265,720) - (265,720) |
Balance at 31 December 2019 £ 32,376 70,000 |
|---|---|---|---|---|
| 102,376 |
The specific purposes for which the funds are to be applied are as follows:
Contingency Reserve
The contingency was set up by the trustees to ring-fence an amount of money to ensure continuation of the stated charitable activities, even in the event of reduced income from conference activity.
19 Analysis of net assets between funds
| Tangible fixed assets Current assets Current liabilities Total net assets Tangible fixed assets Current assets Current liabilities Total net assets |
Unrestricted funds General £ Designated £ 2,940 - 106,353 70,000 (75,511) - 33,782 70,000 Unrestricted funds General £ Designated £ 5,880 - 122,292 70,000 (95,796) - 32,376 70,000 |
Total funds at 31 December 2020 £ 2,940 176,353 (75,511) |
|---|---|---|
| 103,782 | ||
| Total funds at 31 December 2019 £ 5,880 192,292 (95,796) |
||
| 102,376 |
Page 18