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2024-03-31-accounts

REGISTERED CHARITY NUMBER: 1160974

Report of the Trustees and

Financial Statements for the Year Ended 31 March 2024

for

Ravens Rescue UK

Lewis Smith & Co. Chartered Certified Accountants The Old Doctor's House 74 Grange Road Dudley West Midlands DY1 2AW

Ravens Rescue UK

Contents of the Financial Statements for the Year Ended 31 March 2024

Page
Reference and Administrative Details 1
Report of the Trustees 2 to 3
Independent Examiner's Report 4
Statement of Financial Activities 5
Balance Sheet 6
Notes to the Financial Statements 7 to 10
Detailed Statement of Financial Activities 11

Ravens Rescue UK

Reference and Administrative Details for the Year Ended 31 March 2024

TRUSTEES Mrs S Price Mrs J Davies Mr R Price Mr J Davies (resigned 13.2.24) Mr W Davies (resigned 13.2.24) Mrs J Penn (appointed 13.2.24) Mrs E S Bailey (appointed 13.2.24) Mrs D Worton (appointed 13.2.24) Mrs H Baynham (appointed 13.2.24) PRINCIPAL ADDRESS 47 Birds Meadow Pensnett West Midlands DY5 4TD REGISTERED CHARITY 1160974 NUMBER INDEPENDENT EXAMINER Lewis Smith & Co. Chartered Certified Accountants The Old Doctor's House 74 Grange Road Dudley West Midlands DY1 2AW

Page 1

Ravens Rescue UK

for the Year Ended 31 March 2024

Report of the Trustees

The trustees present their report with the financial statements of the charity for the year ended 31 March 2024. 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 relieve of suffering and meet the needs of abandoned, unwanted, homeless, abused or distressed animals, particularly, but not limited to cats and dogs by such means as the Trustees decide including the following:

We also aim to facilitate the advancement of education to the general public in matters relating to animal welfare and by this means preventing animal cruelty and suffering.

Significant activities

We rescue and rehome abandoned and unwanted pets; we also educate the public as to how they can help look after their animals.

Public benefit

For the public benefit we relieve of suffering and meet the needs of abandoned, unwanted, homeless, abused or distressed animals, particularly, but not limited to cats and dogs.

Volunteers

There are fifteen volunteers including trustees.

ACHIEVEMENT AND PERFORMANCE

Charitable activities

We have the use of a unit in the local area free of charge for selling antiques items, we have continued to grow as a team and hope to continue to do so. We have seen an increase in the need to help more animals and owners with a rise in people wishing to surrender their pets.

FINANCIAL REVIEW

Financial position

During the year the charity had a net surplus of £48,710 (2023 - net deficit of £7,753). This gave a carried forward surplus of £61,804 (2022 - £13,094). All of the funds held by the charity are classed as unrestricted funds.

Reserves policy

We aim to retain sufficient funds for at least three months worth of expenses, so we may continue our charitable activities of helping animals for this period of time should there be no donations incoming. At the year end our reserves were more than sufficient meet this target.

FUTURE PLANS

We will strive to continue in our work to save the lives of suffering, abandoned, unwanted, homeless, abused and distressed animals. We plan to recruit more volunteers to help us achieve this objective. We are also looking to purchase a mobile vet clinic to help with neutering.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

Ravens Rescue UK is registered as a Charitable Incorporated Organisation and is controlled by its governing document dated 19th March 2015.

Page 2

Ravens Rescue UK

Report of the Trustees

for the Year Ended 31 March 2024

Approved by order of the board of trustees on 20 January 2025 and signed on its behalf by:

Mrs S Price - Trustee

Page 3

Independent Examiner's Report to the Trustees of Ravens Rescue UK

Independent examiner's report to the trustees of Ravens Rescue UK

I report to the charity trustees on my examination of the accounts of Ravens Rescue UK (the Trust) for the year ended 31 March 2024.

Responsibilities and basis of report

As the charity trustees of the Trust 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 Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all 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:

  1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or

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

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.

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.

Mr A J Smith FCCA

Lewis Smith & Co. Chartered Certified Accountants The Old Doctor's House 74 Grange Road Dudley West Midlands DY1 2AW

20 January 2025

Page 4

Ravens Rescue UK

Statement of Financial Activities for the Year Ended 31 March 2024

31.3.24
Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
112,227
Charitable activities
3
General
22,712
Total
134,939
EXPENDITURE ON
Charitable activities
General
86,229
NET INCOME/(EXPENDITURE)
48,710
RECONCILIATION OF FUNDS
Total funds brought forward
13,094
TOTAL FUNDS CARRIED FORWARD
61,804
31.3.23
Total
funds
£
72,635
19,070
91,705
99,458
(7,753)
20,847
13,094

The notes form part of these financial statements

Page 5

Ravens Rescue UK

Balance Sheet

31 March 2024

31.3.24 31.3.23
Unrestricted Total
fund funds
Notes £ £
FIXED ASSETS
Tangible assets 6 9,480 4,080
CURRENT ASSETS
Cash at bank and in hand 52,324 9,014
NET CURRENT ASSETS 52,324 9,014
TOTAL ASSETS LESS CURRENT
LIABILITIES 61,804 13,094
NET ASSETS 61,804 13,094
FUNDS 7
Unrestricted funds 61,804 13,094
TOTAL FUNDS 61,804 13,094

The financial statements were approved by the Board of Trustees and authorised for issue on 20 January 2025 and were signed on its behalf by:

Mrs S Price - Trustee

The notes form part of these financial statements

Page 6

Ravens Rescue UK

Notes to the Financial Statements for the Year Ended 31 March 2024

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, 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 Charities Act 2011. 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 received the funds.

Expenditure

All expenditure is recognised in the Statement of Financial Activities once the charity has made payment for that expenditure.

Taxation

The charity is exempt from 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. DONATIONS AND LEGACIES

Donations
Grants
Grants received, included in the above, are as follows:
Other grants
31.3.24
£
92,877
19,350
112,227
31.3.24
£
19,350
31.3.23
£
72,635
-
72,635
31.3.23
£
-

continued...

Page 7

Ravens Rescue UK

Notes to the Financial Statements - continued for the Year Ended 31 March 2024

3. INCOME FROM CHARITABLE ACTIVITIES

31.3.24 31.3.23
Activity £ £
Adoptions General 9,925 8,210
Shop, online and other sales General 10,719 9,500
Dog shows and other
fundraising activities General 2,068 1,360
22,712 19,070

4. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2024 nor for the year ended 31 March 2023.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2024 nor for the year ended 31 March 2023.

5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies 72,635
Charitable activities
General 19,070
Total 91,705
EXPENDITURE ON
Charitable activities
General 99,458
NET INCOME/(EXPENDITURE) (7,753)
RECONCILIATION OF FUNDS
Total funds brought forward 20,847
TOTAL FUNDS CARRIED FORWARD 13,094

continued...

Page 8

Ravens Rescue UK

Notes to the Financial Statements - continued for the Year Ended 31 March 2024

6. TANGIBLE FIXED ASSETS

COST
At 1 April 2023
Additions
At 31 March 2024
NET BOOK VALUE
At 31 March 2024
At 31 March 2023
7.
MOVEMENT IN FUNDS
Unrestricted funds
General fund
TOTAL FUNDS
Net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
TOTAL FUNDS
Comparatives for movement in funds
Unrestricted funds
General fund
TOTAL FUNDS
Fixtures
and
fittings
£
1,080
-
1,080
1,080
1,080
At 1.4.23
£
13,094
13,094
Incoming
resources
£
134,939
134,939
At 1.4.22
£
20,847
20,847
Motor
vehicles
Totals
£
£
3,000
4,080
5,400
5,400
8,400
9,480
8,400
9,480
3,000
4,080
Net
movement
At
in funds
31.3.24
£
£
48,710
61,804
48,710
61,804
Resources
Movement
expended
in funds
£
£
(86,229)
48,710
(86,229)
48,710
Net
movement
At
in funds
31.3.23
£
£
(7,753)
13,094
(7,753)
13,094

continued...

Page 9

Ravens Rescue UK

Notes to the Financial Statements - continued

for the Year Ended 31 March 2024

7. MOVEMENT IN FUNDS - continued

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

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 91,705 (99,458) (7,753)
TOTAL FUNDS 91,705 (99,458) (7,753)

8. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2024.

Page 10

Ravens Rescue UK

Detailed Statement of Financial Activities for the Year Ended 31 March 2024

Detailed Statement of Financial Activities
for the Year Ended 31 March 2024
31.3.24 31.3.23
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Donations 92,877 72,635
Grants 19,350 -
112,227 72,635
Charitable activities
Adoptions 9,925 8,210
Shop, online and other sales 10,719 9,500
Dog shows and other fundraising activities 2,068 1,360
22,712 19,070
Total incoming resources 134,939 91,705
EXPENDITURE
Charitable activities
Rent 7,508 7,508
Insurance 1,879 1,068
Heat. light and water 416 452
Postage and stationery 12 446
Accountancy 1,914 1,794
Sundries and donations 30 152
Vets fees, medicine, etc. 59,430 76,993
Pet materials and consumables 9,565 7,524
Van expenses 4,633 1,723
Repairs and renewals 391 243
Calenders - 671
Legal fees 35 363
85,813 98,937
Support costs
Finance
Bank, eBay and PayPal charges 416 521
Total resources expended 86,229 99,458
Net income/(expenditure) 48,710 (7,753)

This page does not form part of the statutory financial statements

Page 11

REGISTERED CHARITY NUMBER: 1160974

Report of the Trustees and

Financial Statements for the Year Ended 31 March 2024

for

Ravens Rescue UK

Lewis Smith & Co. Chartered Certified Accountants The Old Doctor's House 74 Grange Road Dudley West Midlands DY1 2AW

Ravens Rescue UK

Contents of the Financial Statements for the Year Ended 31 March 2024

Page
Reference and Administrative Details 1
Report of the Trustees 2 to 3
Independent Examiner's Report 4
Statement of Financial Activities 5
Balance Sheet 6
Notes to the Financial Statements 7 to 10
Detailed Statement of Financial Activities 11

Ravens Rescue UK

Reference and Administrative Details for the Year Ended 31 March 2024

TRUSTEES Mrs S Price Mrs J Davies Mr R Price Mr J Davies (resigned 13.2.24) Mr W Davies (resigned 13.2.24) Mrs J Penn (appointed 13.2.24) Mrs E S Bailey (appointed 13.2.24) Mrs D Worton (appointed 13.2.24) Mrs H Baynham (appointed 13.2.24) PRINCIPAL ADDRESS 47 Birds Meadow Pensnett West Midlands DY5 4TD REGISTERED CHARITY 1160974 NUMBER INDEPENDENT EXAMINER Lewis Smith & Co. Chartered Certified Accountants The Old Doctor's House 74 Grange Road Dudley West Midlands DY1 2AW

Page 1

Ravens Rescue UK

for the Year Ended 31 March 2024

Report of the Trustees

The trustees present their report with the financial statements of the charity for the year ended 31 March 2024. 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 relieve of suffering and meet the needs of abandoned, unwanted, homeless, abused or distressed animals, particularly, but not limited to cats and dogs by such means as the Trustees decide including the following:

We also aim to facilitate the advancement of education to the general public in matters relating to animal welfare and by this means preventing animal cruelty and suffering.

Significant activities

We rescue and rehome abandoned and unwanted pets; we also educate the public as to how they can help look after their animals.

Public benefit

For the public benefit we relieve of suffering and meet the needs of abandoned, unwanted, homeless, abused or distressed animals, particularly, but not limited to cats and dogs.

Volunteers

There are fifteen volunteers including trustees.

ACHIEVEMENT AND PERFORMANCE

Charitable activities

We have the use of a unit in the local area free of charge for selling antiques items, we have continued to grow as a team and hope to continue to do so. We have seen an increase in the need to help more animals and owners with a rise in people wishing to surrender their pets.

FINANCIAL REVIEW

Financial position

During the year the charity had a net surplus of £48,710 (2023 - net deficit of £7,753). This gave a carried forward surplus of £61,804 (2022 - £13,094). All of the funds held by the charity are classed as unrestricted funds.

Reserves policy

We aim to retain sufficient funds for at least three months worth of expenses, so we may continue our charitable activities of helping animals for this period of time should there be no donations incoming. At the year end our reserves were more than sufficient meet this target.

FUTURE PLANS

We will strive to continue in our work to save the lives of suffering, abandoned, unwanted, homeless, abused and distressed animals. We plan to recruit more volunteers to help us achieve this objective. We are also looking to purchase a mobile vet clinic to help with neutering.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

Ravens Rescue UK is registered as a Charitable Incorporated Organisation and is controlled by its governing document dated 19th March 2015.

Page 2

Ravens Rescue UK

Report of the Trustees

for the Year Ended 31 March 2024

Approved by order of the board of trustees on 20 January 2025 and signed on its behalf by:

Mrs S Price - Trustee

Page 3

Independent Examiner's Report to the Trustees of Ravens Rescue UK

Independent examiner's report to the trustees of Ravens Rescue UK

I report to the charity trustees on my examination of the accounts of Ravens Rescue UK (the Trust) for the year ended 31 March 2024.

Responsibilities and basis of report

As the charity trustees of the Trust 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 Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all 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:

  1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or

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

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.

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.

Mr A J Smith FCCA

Lewis Smith & Co. Chartered Certified Accountants The Old Doctor's House 74 Grange Road Dudley West Midlands DY1 2AW

20 January 2025

Page 4

Ravens Rescue UK

Statement of Financial Activities for the Year Ended 31 March 2024

31.3.24
Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
112,227
Charitable activities
3
General
22,712
Total
134,939
EXPENDITURE ON
Charitable activities
General
86,229
NET INCOME/(EXPENDITURE)
48,710
RECONCILIATION OF FUNDS
Total funds brought forward
13,094
TOTAL FUNDS CARRIED FORWARD
61,804
31.3.23
Total
funds
£
72,635
19,070
91,705
99,458
(7,753)
20,847
13,094

The notes form part of these financial statements

Page 5

Ravens Rescue UK

Balance Sheet

31 March 2024

31.3.24 31.3.23
Unrestricted Total
fund funds
Notes £ £
FIXED ASSETS
Tangible assets 6 9,480 4,080
CURRENT ASSETS
Cash at bank and in hand 52,324 9,014
NET CURRENT ASSETS 52,324 9,014
TOTAL ASSETS LESS CURRENT
LIABILITIES 61,804 13,094
NET ASSETS 61,804 13,094
FUNDS 7
Unrestricted funds 61,804 13,094
TOTAL FUNDS 61,804 13,094

The financial statements were approved by the Board of Trustees and authorised for issue on 20 January 2025 and were signed on its behalf by:

Mrs S Price - Trustee

The notes form part of these financial statements

Page 6

Ravens Rescue UK

Notes to the Financial Statements for the Year Ended 31 March 2024

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, 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 Charities Act 2011. 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 received the funds.

Expenditure

All expenditure is recognised in the Statement of Financial Activities once the charity has made payment for that expenditure.

Taxation

The charity is exempt from 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. DONATIONS AND LEGACIES

Donations
Grants
Grants received, included in the above, are as follows:
Other grants
31.3.24
£
92,877
19,350
112,227
31.3.24
£
19,350
31.3.23
£
72,635
-
72,635
31.3.23
£
-

continued...

Page 7

Ravens Rescue UK

Notes to the Financial Statements - continued for the Year Ended 31 March 2024

3. INCOME FROM CHARITABLE ACTIVITIES

31.3.24 31.3.23
Activity £ £
Adoptions General 9,925 8,210
Shop, online and other sales General 10,719 9,500
Dog shows and other
fundraising activities General 2,068 1,360
22,712 19,070

4. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2024 nor for the year ended 31 March 2023.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2024 nor for the year ended 31 March 2023.

5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies 72,635
Charitable activities
General 19,070
Total 91,705
EXPENDITURE ON
Charitable activities
General 99,458
NET INCOME/(EXPENDITURE) (7,753)
RECONCILIATION OF FUNDS
Total funds brought forward 20,847
TOTAL FUNDS CARRIED FORWARD 13,094

continued...

Page 8

Ravens Rescue UK

Notes to the Financial Statements - continued for the Year Ended 31 March 2024

6. TANGIBLE FIXED ASSETS

COST
At 1 April 2023
Additions
At 31 March 2024
NET BOOK VALUE
At 31 March 2024
At 31 March 2023
7.
MOVEMENT IN FUNDS
Unrestricted funds
General fund
TOTAL FUNDS
Net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
TOTAL FUNDS
Comparatives for movement in funds
Unrestricted funds
General fund
TOTAL FUNDS
Fixtures
and
fittings
£
1,080
-
1,080
1,080
1,080
At 1.4.23
£
13,094
13,094
Incoming
resources
£
134,939
134,939
At 1.4.22
£
20,847
20,847
Motor
vehicles
Totals
£
£
3,000
4,080
5,400
5,400
8,400
9,480
8,400
9,480
3,000
4,080
Net
movement
At
in funds
31.3.24
£
£
48,710
61,804
48,710
61,804
Resources
Movement
expended
in funds
£
£
(86,229)
48,710
(86,229)
48,710
Net
movement
At
in funds
31.3.23
£
£
(7,753)
13,094
(7,753)
13,094

continued...

Page 9

Ravens Rescue UK

Notes to the Financial Statements - continued

for the Year Ended 31 March 2024

7. MOVEMENT IN FUNDS - continued

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

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 91,705 (99,458) (7,753)
TOTAL FUNDS 91,705 (99,458) (7,753)

8. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2024.

Page 10

Ravens Rescue UK

Detailed Statement of Financial Activities for the Year Ended 31 March 2024

Detailed Statement of Financial Activities
for the Year Ended 31 March 2024
31.3.24 31.3.23
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Donations 92,877 72,635
Grants 19,350 -
112,227 72,635
Charitable activities
Adoptions 9,925 8,210
Shop, online and other sales 10,719 9,500
Dog shows and other fundraising activities 2,068 1,360
22,712 19,070
Total incoming resources 134,939 91,705
EXPENDITURE
Charitable activities
Rent 7,508 7,508
Insurance 1,879 1,068
Heat. light and water 416 452
Postage and stationery 12 446
Accountancy 1,914 1,794
Sundries and donations 30 152
Vets fees, medicine, etc. 59,430 76,993
Pet materials and consumables 9,565 7,524
Van expenses 4,633 1,723
Repairs and renewals 391 243
Calenders - 671
Legal fees 35 363
85,813 98,937
Support costs
Finance
Bank, eBay and PayPal charges 416 521
Total resources expended 86,229 99,458
Net income/(expenditure) 48,710 (7,753)

This page does not form part of the statutory financial statements

Page 11