OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2023-02-28-accounts

REGISTERED COMPANY NUMBER: 08291711 (England and Wales) REGISTERED CHARITY NUMBER: 1161119

Report of the Trustees and

Unaudited Financial Statements

For The Year Ended 28 February 2023

for

Style For Soldiers

Kingscott Dix Limited Chartered Accountants Goodridge Court Goodridge Avenue Gloucester Gloucestershire GL2 5EN

Style For Soldiers

Contents of the Financial Statements For The Year Ended 28 February 2023

Page
Report of the Trustees 1 to 4
Independent Examiner's Report 5
Statement of Financial Activities 6
Statement of Financial Position 7 to 8
Statement of Cash Flows 9
Notes to the Statement of Cash Flows 10
Notes to the Financial Statements 11 to 17

Style For Soldiers (Registered number: 08291711)

Report of the Trustees For The Year Ended 28 February 2023

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 28 February 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives, aims and public benefit

The objects of the charity are, for the public benefit, to promote the efficiency of the armed forces of the Crown by assisting persons who are currently serving, or have served, in the armed forces, and their dependents (the beneficiaries) by:-

Subject to the above, and to the extent that there are sufficient funds available, the objects of the charity are to provide relief for civilians and members of the armed forces anywhere in the world who are in need, as a result of being wounded, injured or otherwise affected by armed conflict, through the provision of clothing, equipment, or services and facilities.

Significant activities

Holding the annual reunion Christmas event for injured service personnel, which promotes networking within and outside the military community.

Holding a family reunion event each Summer at Woburn Safari Park for injured service personnel and their families.

The provision of bespoke clothing and equipment to injured service personnel.

Public benefit

The Charity looks to achieve these objectives, whilst demonstrating its charitable purpose for the public benefit by providing bespoke clothing, equipment, services and networking facilities for their rehabilitation.

The trustees consider that they have complied with their duty to have due regard to the public benefit guidance when exercising any powers or duties to which guidance is relevant.

Grantmaking

During the year the charity provided grants to individuals of £10,337 (2022: £44,698).

Volunteers

The charity does not rely on any voluntary help, but support services and facilities are provided free of charge by Emma Willis Limited. These amounted to £23,000 (2022: £33,500) worth of donations in kind

Page 1

Style For Soldiers (Registered number: 08291711)

Report of the Trustees For The Year Ended 28 February 2023

ACHIEVEMENT AND PERFORMANCE

Charitable activities

Style for Soldiers continues to provide smart clothing and regimental orthopaedic walking sticks for injured service personnel on their database which consists of over 500 injured service men and women who attended Headley Court Military Hospital between 2008 and 2018 and gives the largest reunion party in the country for the former patients, their partners and children, playing a vital role in their well being as isolation is one of the greatest problem for those forced out of the military due to physical and psychological injury.

The three reunions deliberately span the year, a Spring Dinner, Summer Family Day at Woburn Safari Park and Christmas Dinner in London. The charity pays for the events and hotel accommodation for between 250 and 300, enabling veterans to attend from all over the UK, so these are the charity's main over heads.

There are no staff or premises costs, all four Trustees volunteer their time and the charity is run from within and at the cost of the founder Emma Corfield's business Emma Willis Ltd as noted in the charity's accounts. Emma Corfield/ Willis spends approximately 30% of her working hours on Style for Soldiers. Therefore all proceeds go directly to the beneficiaries of the charity.

Fundraising activities

Funds are raised by grant applications, social media coverage, veterans fund raising events, private and company donations and an annual Style for Soldiers event.

Grants: The charity has successfully applied for grants from ABF The Soldiers Charity, The Veterans Foundation and The Bernard Sunley Trust this year, the latter two having granted twice previously. The charity will be looking into applying to further Grant giving Military Charities.

The Veterans Lottery Fund / Veterans Foundation in August 2022 made a complimentary film for Style for Soldiers to help raise funds for the Lottery Fund and Style for Soldiers. This has resulted in significant on going public donations on Just Giving with over 710k views https://www.facebook.com/veteransfoundation/videos/veterans-lottery-supporting-british-heroes/581495857207751.

Injured service personnel each year put on a variety of fund raising events in support of Style for Soldiers.

Emma Willis Ltd has been paid cost price by the charity for donated clothing up until 2023, with a limit set. The company, as of June 2023, now on donates all clothing to Style for Soldiers due to being in a stronger financial position.

Annual Event: In 2022 a poetry evening ' Poetry from The Frontline' with The Surgeon General's diary poems read by himself, Frank Gardner, Tom Tugendhat, Caroline Wyatt, General Sir Richard Shirreff, Freddie Fox, and narrated by Huw Edwards at no cost. Tickets were sold for £250 which included a champagne reception. The 2023 events will be another evening of War Poetry and Music at the Ambassadors Theatre. Actors Charles Dance and Ken Cranham will perform with an orchestra for no fee and the theatre is also being donated by the Ambassadors Theatre Group. All proceeds from ticket sales will go to Style for Soldiers.

SPONSORSHIPS OF VETERANS:

Another significant part of Style for Soldiers' expenditure has been the sponsorship of injured veterans into new careers whilst providing contacts and mentorship. This has been very successful with the last of the charity's sponsees David O'Mahoney setting up his own mentoring in schools initiative at the end of 2023. 'The Endeavour Programme'. This will conclude the charities sponsoring programme as it has been recognised by the Board of Trustees that the charity's funds benefit much greater numbers of veterans and their families with the reunions, each attended by around 200-300 veterans, partners or children.

FINANCIAL REVIEW

Financial position

The charity has approximately £256,000 still invested in Church House and £209,000 in the Lloyds account so will be actively fund raising and seeking support in the year ahead in order to continue providing the keenly awaited and much needed reunion parties for our injured service personnel and their families.

Page 2

Style For Soldiers (Registered number: 08291711)

Report of the Trustees For The Year Ended 28 February 2023

FINANCIAL REVIEW

Investment policy and objectives

The charity's surplus funds were held in a bank deposit account for the major part of the 2017/18 year. These funds were invested in listed investments during the 2017/18 year, with the guidance of professional investment managers. The total invested was £1,200,526, and net sales of £nil (2021/22 £118,077) were made during the year. The market value of these investments was £256,306 at 28 February 2023 (2022: £262,028)

Reserves policy

The trustees have considered the requirement of the Charity and its reserves. The Charity aims to hold a contingency of at least 12 months expenditure, to ensure continuity of support and maintain its operating activates effectively without undue reliance on the restricted LIBOR funds held.

The accounts show that the Charity has net unrestricted funds of £452,481 at 28 February 2023 which is considered a sufficient reserve balance for the Charity to hold to meet its foreseeable needs.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

The charity was incorporated with Companies House on 13 November 2012 and became a registered charity on 30 March 2015.

Recruitment and appointment of new trustees

Under the constitution, the charity shall elect from its membership a Board of Directors, known as the Board of Trustees of at least three members, one of whom shall be the founding member, Mrs E C R Corfield.

Organisational structure

The charity is a company limited by guarantee, which delegates authority to an elected Board of Trustees. Support services are provided free of charge by Emma Willis Limited (a company of which trustee Mrs E C R Corfield is also a director)

Key management remuneration

During the year, the Charity did not employ or remunerate any staff. The trustee E Corfield dealt with the day to day responsibility for the financial management and sustainability of the charity, regulation and compliance issues.

Related parties

None of the trustees receive remuneration or other benefits from their work with the charity. One of the trustees, Mrs E C R Corfield is also a director of Emma Willis Limited, which provides support services to the charity free of charge.

Related party transactions are disclosed in the notes to the accounts.

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

08291711 (England and Wales)

Registered Charity number

1161119

Page 3

Style For Soldiers (Registered number: 08291711)

Report of the Trustees For The Year Ended 28 February 2023

Registered office

Bearland House Longsmith Street Gloucester Gloucestershire GL1 2HJ

Trustees

Mrs E C R Corfield Director Ms L A Hadaway Director Mrs M Witchell Director Lt Gen Sir G Norton KCVO CBE Director

Independent Examiner

Kingscott Dix Limited Chartered Accountants Goodridge Court Goodridge Avenue Gloucester Gloucestershire GL2 5EN

Approved by order of the board of trustees on 24 November 2023 and signed on its behalf by:

Mrs E C R Corfield - Trustee

Page 4

Independent Examiner's Report to the Trustees of Style For Soldiers

Independent examiner's report to the trustees of Style For Soldiers ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 28 February 2023.

Responsibilities and basis of report

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

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

Independent examiner's statement

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

  1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or

  2. 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

  3. 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.

Mark Spashett BSc FCA

Kingscott Dix Limited Chartered Accountants Goodridge Court Goodridge Avenue Gloucester Gloucestershire GL2 5EN

28 November 2023

Page 5

Style For Soldiers

Statement of Financial Activities For The Year Ended 28 February 2023

Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
118,938
Investment income
3
3,126
Total
122,064
EXPENDITURE ON
Raising funds
4
9,148
Charitable activities
5
Management and administration
29,506
Grants to individuals
-
Annual Headley Court Patient Reunion
-
Networking for Soldiers
-
Art Tuition & Materials
-
Total
38,654
NET INCOME/(EXPENDITURE)
83,410
RECONCILIATION OF FUNDS
Total funds brought forward
369,071
TOTAL FUNDS CARRIED FORWARD
452,481
Restricted
funds
£
-
-
-
-
-
32,847
68,011
37,792
-
138,650
(138,650)
172,846
34,196
28.2.23
Total
funds
£
118,938
3,126
122,064
9,148
29,506
32,847
68,011
37,792
-
177,304
(55,240)
541,917
486,677
28.2.22
Total
funds
£
88,004
9,112
97,116
8,134
41,902
75,383
73,973
2,612
4,527
206,531
(109,415)
651,332
541,917

The notes form part of these financial statements

Page 6

Style For Soldiers (Registered number: 08291711)

Statement of Financial Position 28 February 2023

Unrestricted
fund
Notes
£
FIXED ASSETS
Investments
12
256,306
CURRENT ASSETS
Debtors
13
5,313
Cash at bank
216,668
221,981
CREDITORS
Amounts falling due within one year
14
(25,806)
NET CURRENT ASSETS
196,175
TOTAL ASSETS LESS CURRENT LIABILITIES
452,481
NET ASSETS
452,481
FUNDS
15
Unrestricted funds
Restricted funds
TOTAL FUNDS
Restricted
funds
£
-
18,306
15,890
34,196
-
34,196
34,196
34,196
28.2.23
Total
funds
£
256,306
23,619
232,558
256,177
(25,806)
230,371
486,677
486,677
452,481
34,196
486,677
28.2.22
Total
funds
£
262,028
9,695
273,194
282,889
(3,000)
279,889
541,917
541,917
369,071
172,846
541,917

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2023 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

The notes form part of these financial statements

Page 7

continued...

Style For Soldiers (Registered number: 08291711)

Statement of Financial Position - continued 28 February 2023

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

The financial statements were approved by the Board of Trustees and authorised for issue on 24 November 2023 and were signed on its behalf by:

E C R Corfield - Trustee

The notes form part of these financial statements

Page 8

Style For Soldiers

Statement of Cash Flows For The Year Ended 28 February 2023

Notes
Cash flows from operating activities
Cash generated from operations
1
Interest paid
Net cash used in operating activities
Cash flows from investing activities
Purchase of fixed asset investments
Sale of fixed asset investments
(Gain)/Loss on investments
Interest received
Net cash provided by investing activities
Change in cash and cash equivalents in
the reporting period
Cash and cash equivalents at the
beginning of the reporting period
Cash and cash equivalents at the end of
the reporting period
28.2.23
£
(46,354)
(76)
(46,430)
(3,054)
-
8,776
72
5,794
(40,636)
273,194
232,558
28.2.22
£
(103,331)
(96)
(103,427)
(3,064)
118,078
7,822
23
122,859
19,432
253,762
273,194

The notes form part of these financial statements

Page 9

Style For Soldiers

Notes to the Statement of Cash Flows For The Year Ended 28 February 2023

1. RECONCILIATION OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING ACTIVITIES

Net expenditure for the reporting period (as per the Statement of
Financial Activities)
Adjustments for:
Interest received
Interest paid
(Increase)/decrease in debtors
Increase in creditors
Net cash used in operations
28.2.23
£
(55,240)
(72)
76
(13,924)
22,806
(46,354)
28.2.22
£
(109,415)
(23)
96
6,011
-
(103,331)

2. ANALYSIS OF CHANGES IN NET FUNDS

At 1.3.22 Cash flow At 28.2.23
£ £ £
Net cash
Cash at bank 273,194 (40,636) 232,558
273,194 (40,636) 232,558
Total 273,194 (40,636) 232,558

The notes form part of these financial statements

Page 10

Style For Soldiers

Notes to the Financial Statements For The Year Ended 28 February 2023

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value, as modified by the revaluation of certain assets.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

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

2. DONATIONS AND LEGACIES

Donations
Gift aid
Donated services and facilities
28.2.23
£
90,562
5,376
23,000
118,938
28.2.22
£
50,090
4,414
33,500
88,004

Page 11

continued...

Style For Soldiers

Notes to the Financial Statements - continued For The Year Ended 28 February 2023

3. INVESTMENT INCOME

Investment income
Realised gain on investments
Deposit account interest
4.
RAISING FUNDS
Raising donations and legacies
Donations facilitation subs
Other trading activities
Unrealised losses on investments
Interest payable and similar charges
Aggregate amounts
5.
CHARITABLE ACTIVITIES COSTS
Management and administration
Grants to individuals
Annual Headley Court Patient Reunion
Networking for Soldiers
Direct
Costs
£
24,722
22,510
68,011
37,792
153,035
Grant
funding of
activities
(see note
6)
£
-
10,337
-
-
10,337
28.2.23
£
3,054
-
72
3,126
28.2.23
£
296
28.2.23
£
8,776
76
8,852
9,148
Support
costs (see
note 7)
£
4,784
-
-
-
4,784
28.2.22
£
3,064
6,025
23
9,112
28.2.22
£
216
28.2.22
£
7,822
96
7,918
8,134
Totals
£
29,506
32,847
68,011
37,792
168,156

Page 12

continued...

Style For Soldiers

Notes to the Financial Statements - continued For The Year Ended 28 February 2023

6. GRANTS PAYABLE
28.2.23 28.2.22
£ £
Grants to individuals 10,337 44,698
7. SUPPORT COSTS
Governance
costs
£
Management and administration 4,784
8. NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
28.2.23 28.2.22
£ £
Other operating leases 10,000 10,000

9. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 28 February 2023 nor for the year ended 28 February 2022.

Trustees' expenses

There were no trustees' expenses paid for the year ended 28 February 2023 nor for the year ended 28 February 2022.

10. STAFF COSTS

The average monthly number of employees during the year was as follows:

28.2.23 28.2.22
Unremunerated staff 1 2

No employees received emoluments in excess of £60,000.

Page 13

continued...

Style For Soldiers

Notes to the Financial Statements - continued For The Year Ended 28 February 2023

11. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
88,003
Investment income
2,271
Total
90,274
EXPENDITURE ON
Raising funds
3,390
Charitable activities
Management and administration
41,902
Grants to individuals
-
Annual Headley Court Patient Reunion
-
Networking for Soldiers
-
Art Tuition & Materials
-
Total
45,292
NET INCOME/(EXPENDITURE)
44,982
RECONCILIATION OF FUNDS
Total funds brought forward
324,089
TOTAL FUNDS CARRIED FORWARD
369,071
12.
FIXED ASSET INVESTMENTS
MARKET VALUE
At 1 March 2022
Additions
Revaluations
At 28 February 2023
NET BOOK VALUE
At 28 February 2023
At 28 February 2022
There were no investment assets outside the UK.
Restricted
Total
funds
funds
£
£
1
88,004
6,841
9,112
6,842
97,116
4,744
8,134
-
41,902
75,383
75,383
73,973
73,973
2,612
2,612
4,527
4,527
161,239
206,531
(154,397)
(109,415)
327,243
651,332
172,846
541,917
Listed
investments
£
262,028
3,054
(8,776)
256,306
256,306
262,028

Page 14

continued...

Style For Soldiers

Notes to the Financial Statements - continued For The Year Ended 28 February 2023

12. FIXED ASSET INVESTMENTS - continued

Cost or valuation at 28 February 2023 is represented by:

Listed
investments
£
Valuation in 2018 (1,854)
Valuation in 2020 2,592
Valuation in 2021 7,453
Valuation in 2022 (3,078)
Valuation in 2023 (8,426)
Cost 259,619
256,306

Fixed asset investments were valued on an open market basis on 28 February 2023 by Church House Investment Management.

13. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Other debtors
Prepayments
14.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Accrued expenses
15.
MOVEMENT IN FUNDS
Unrestricted funds
General fund
Restricted funds
Clothing, Networking & Rehabilitation Fund
TOTAL FUNDS
At 1.3.22
£
369,071
172,846
541,917
28.2.23
£
5,313
18,306
23,619
28.2.23
£
18,306
7,500
25,806
Net
movement
in funds
£
83,410
(138,650)
(55,240)
28.2.22
£
9,695
-
9,695
28.2.22
£
-
3,000
3,000
At
28.2.23
£
452,481
34,196
486,677

Page 15

continued...

Style For Soldiers

Notes to the Financial Statements - continued For The Year Ended 28 February 2023

15. MOVEMENT IN FUNDS - continued

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

Incoming
resources
£
Unrestricted funds
General fund
122,064
Restricted funds
Clothing, Networking & Rehabilitation Fund
-
TOTAL FUNDS
122,064
Comparatives for movement in funds
At 1.3.21
£
Unrestricted funds
General fund
324,089
Restricted funds
Clothing, Networking & Rehabilitation Fund
327,243
TOTAL FUNDS
651,332
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
90,274
Restricted funds
Clothing, Networking & Rehabilitation Fund
6,842
TOTAL FUNDS
97,116
Resources
Movement
expended
in funds
£
£
(38,654)
83,410
(138,650)
(138,650)
(177,304)
(55,240)
Net
movement
At
in funds
28.2.22
£
£
44,982
369,071
(154,397)
172,846
(109,415)
541,917
Resources
Movement
expended
in funds
£
£
(45,292)
44,982
(161,239)
(154,397)
(206,531)
(109,415)

Page 16

continued...

Style For Soldiers

Notes to the Financial Statements - continued For The Year Ended 28 February 2023

15. MOVEMENT IN FUNDS - continued

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

Unrestricted funds
General fund
Restricted funds
Clothing, Networking & Rehabilitation Fund
TOTAL FUNDS
At 1.3.21
£
324,089
327,243
651,332
Net
movement
in funds
£
128,392
(293,047)
(164,655)
At
28.2.23
£
452,481
34,196
486,677

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Clothing, Networking & Rehabilitation Fund
TOTAL FUNDS
Incoming
resources
£
212,338
6,842
219,180
Resources
Movement
expended
in funds
£
£
(83,946)
128,392
(299,889)
(293,047)
(383,835)
(164,655)

The Restricted funds relate to grants that have been provided to fund the purchase of specific goods for injured-servicemen and women as outlined in the grant agreements.

16. RELATED PARTY DISCLOSURES

Emma Willis Limited

Mrs E C R Corfield, trustee of this charity, is a director and majority shareholder in Emma Willis Limited.

During the year the charity made purchases of shirts and other attire at rates below the regular market price from Emma Willis Limited totalling £5,480 (2022 : £4,898).

During the year donations received from Emma Willis Limited totalled £2,350 (2022: £nil)

The company dedicated some of Mrs Corfield's and other employees working hours and expertise to the charity to ensure smooth running of the charity. This time was free of charge and the estimated value of the services were £13,000 (2022: £23,500). The company also provided the use of office facilities free of charge thought to be worth £10,000 (2022: £10,000)

The supply of free services from Emma Willis Limited are shown as donations in kind and are also included as expenses in the SOFA..

Page 17