**NEW FOUNDATIONS CHARITABLE INCORPORATED ORGANISATION** (Charity no 1161188)
## **ANNUAL REPORT AND ACCOUNTS**
**FOR THE YEAR ENDED 31 DECEMBER 2024**
## **NEW FOUNDATIONS CHARITABLE INCORPORATED ORGANISATION ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024**
Trustees Dr D Donovan Mrs S Donovan Mrs A McCurry Mr T Dawson Principal Office 15 Gilmerton Court Trumpington Cambridge CB2 9HQ Charity Number 1161188 Independent Examiner Jonathan Coe (ACE Accountants) Limited 85 Royal Avenue Lowestoft Suffolk NR32 4HJ Contents Page Report of the Trustees 1-12 Independent Examiner's Report 13 Statement of Financial Resources 14 Balance Sheet 15 Notes 16 - 19
## **Trustees’ Annual Report for the period**
**From** 1 January 2024 **Period start date To Period end date** 31 December 2024 **Charity name:** New Foundations
**Charity registration number:** 1161188
## **Objectives and Activities**
||SORP reference||
|---|---|---|
|Summary of the purposes of
the charity as set out in its
governing document|Para 1.17|**The objects of the CIO are: •the relief of**
**sickness and**
**advancement of health in the Niger Delta**
**in particular, but not exclusively, by**
**providing primary health care programs,**
**training to local health care workers and/**
**or access to medical treatment;**
**•the prevention and relief of poverty**
**for the public benefit in the Niger Delta in**
**particular, but not exclusively,**
**•providing and/or maintaining power**
**generation and/or power supply**
**infrastructure and/or equipment for the**
**supply of power to health, education,**
**community facilities, businesses and/or**
**domestic dwellings in the Niger Delta**
**•providing grants, food, and on**
**occasions loans and/or other forms of**
**financial assistance and/or items,**
**facilities and/or services in each case to**
**individuals in need living in the Niger**
**Delta including, without limitation, to**
**employees of the CIO and/or their**
**dependants;**
**•the advancement of education for the**
**public benefit by the provision of one or**
**more schools for children living in the**
**Niger Delta;**
**•all in accordance with Christian**
**principles; and**
**•to promote the Christian faith in**
**particular, but not exclusively by,**
**providing education, healthcare and**
**practical and financial assistance to**
**socially and/or economically**
**disadvantaged communities in the Niger**
**Delta.**|
|Summary of the main
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or services
identified in the accounts.|Para 1.17 and 1.19|**Running two clinics at Enekorogha**
**and Oyangbene communities, providing**
**primary care programs, employing 16**
**staff.**
**•eye care programs , screening and**
**cataract surgery camps**
**•education provided by two schools**
**situated in both Enekorogha and**
**Oyangbene communities**
**•Regular evangelism camps**
**•Home visitation, food provision and**
**assistance based on individual**
**circumstances within each community ,**|
|---|---|---|
|Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit|Para 1.18|**Running two clinics at Enekorogha**
**and Oyangbene communities, providing**
**primary care programs, employing 16**
**staff.**
**•eye care programs , screening and**
**cataract surgery camps**
**•education provided by two schools**
**situated in both Enekorogha and**
**Oyangbene communities**
**•Regular evangelism camps**
**•Home visitation, food provision and**
**assistance based on individual**
**circumstances within each community ,**|
|**Additional information (optional)**
You maychoose to include further statements where relevant about:|||
||SORP reference||
|Policy on grant making|Para 1.38|**No grants are awarded to organisations**
**though from time to time in accordance**
**with the aims of the charity grants that**
**secure the physical or emotional well**
**being are given to individuals, eg for**
**house repairs, food provision, or**
**secondary medical care where there are**
**no economic means to pursue secondary**
**medical investigations or treatment**|
|Policy on social investment
including program related
investment|Para 1.38|**N/A**|
|Contribution made by
volunteers|Para 1.38|**•Health education is given remotely**
**in eye care, medical care and early/ new**
**born care by UK medical professionals ,**
**all on a voluntary basis.**
**Weekly online tuition to all workers.**
**• Pastoral support and discipleship**
**training by Nigerian Trustees**|
|Other||**N/A**|
## **Achievements and Performance**
||SORP reference||
|---|---|---|
|Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.|Para 1.20|**•Ongoing development of preschools at**
**Enekorogha and Oyangebene**
**communities.**
**• Expanding quality, reliability, and**
**penetration of preventative health**
**care , public health education , home**
**visitation and primary care programs**
**across a number of communities**
**including clinic base communities**
**including Osusourie, Ogriagbene ,**
**Esamna, Ekameta, Onne, Obeiema ,**
**Bomadi, Edegbene, in both Delta and**
**Bayelsa State**
**•Two cataract camps undertaken in**
**collaboration with Tulsai Chanrai Eye**
**Care based at Calabar**
**• Due to the worsening economy**
**locally and lack of food security for**
**both patients , community members and**
**staff, food provision is available for all**
**staff in addition to wages and for**
**inpatients and vulnerable patients in the**
**community**
**• Discipleship and Bible training to 20**
**local Pastors operating small**
**Fellowships/Churches in the area of the**
**Missions work. Feb 2025 Lagos**
**• Week Camp for all workers in the**
**Mission , education, fellowship and**
**review of all activities. Lagos March**
**2025**
**• Employment of three new teachers and**
**assistants across the two schools the**
**Mission run.**
**• Planning and foundations laid for**
**school extension at Oyangbene**
**School.**
**• Purchase of extra school furniture and**
**equipment plus import of wide range or**
**primary school material and Christian**
**reading material.**
**• Monthly evangelism boat visits to**
**communities with eye care , cataract**
**identification and triage for surg**ery.|
## **Additional information (optional)**
You may choose to include further statements where relevant about:
||Achievements against
objectives set
Para 1.41
**Ongoing development of active antenatal**
**care and maternal and infant health, and**
**public health initiatives. Reducing**
**childhood mortality . Three new workers**
**now trained to undertake deliveries and**
**widen availability of deliveries and**
**antenatal care in the Clinics**
**Improving staf morale with food support**
**and teaching**
**Expressed satisfaction and appreciation**
**from both communities clinics are**
**situated in and the wider region. State**
**dept of Primary Care appreciative of the**
**Missions work. State visitation proved**
**positive in feedback and now we are**
**recognised as an approved NGO facility**
**by the Delta State Dept of Primary Care.**
Performance of fundraising
activities against objectives
set
Para 1.41
**No fundraising is actively undertaken**
**and no funds are actively solicited this**
**financial year**
Investment performance
against objectives
Para 1.41
**collaboration with Tulsai Chanrai Eye**
**Care based at Calabar**
Other|
|---|---|
## **Financial Review**
|**Financial Review**|||
|---|---|---|
|Review of the charity’s
financial position at the end
of the period|Para 1.21|**The bank reserves are in satisfactory**
**order to provide reserves to run the**
**Mission for at least 12 months**|
|Statement explaining the
policy for holding reserves
stating why they are held|Para 1.22|**The Mission is needing to employ more**
**staf for the schools and increasing**
**numbers of pupils**
**project likely costs in the next year**.
**The school extension at Oyangbene will**
**cater for the children now reaching**
**The clinic requires more staf especially**
**health care assistants and this year this**
**was realised. More cleaners are required**
**and with soaring infation it is difcult to**
**Primary age and better diivison of school**
**years means extra classrooms and**
**ancillary facilities are required, staf room**
**, toilets and kitchen . The long term view**
**Is based on increasing children joining**
**the school, though currently the intake**
**has been capped until the new extension**
**is complete and stafed appropriately.**
**Medication expenses and fuel are**
**increasing in costs**.Exchange rate volatility
is another concern in planning
**Food security is fragile and prices are**
**rising yearly. The political insecurity**
**locally and globally makes consistency of**
**donations uncertain and it has been**
**decided that prudence in spending ,**
**planning and reserves mean a suitable**
**amount should be held. Consistent with**
**one years expenditure**|
|Amount of reserves held|Para 1.22|**A minimum of 50,000 has been agreed to**
**act as contingency**|
|Reasons for holding zero
reserves|Para 1.22|N/A|
|Details of fund materially in
deficit|Para 1.24|N/A|
|Explanation of any
uncertainties about the
charity continuing as a going
concern|Para 1.23|N/A|
## **Additional information (optional)**
You may choose to include further statements where relevant about:
||The charity’s principal
sources of funds (including
any fundraising)
Para 1.47
**Individual donations, one of and regular,**
**plus church donations. No funds are**
**actively solicited from any parties and no**
**loans sought**.
Investment policy and
objectives including any
social investment policy
adopted
Para 1.46
N/A
A description of the principal
risks facing the charity
Para 1.46
**The infationary pressures across all**
**areas of the work makes budgeting**
**difcult, so fnancial planning is hard.**
**Increasing numbers of neglected children**
**from worsening economy, and planned**
**review of safeguarding measures and**
**reporting which is difcult given the lack**
**of local provision for at risk children**
**Food security and energy security are**
**hard with fuel scarcity. Solar system**
**supply for the clinic to ensure power**
**throughout 24 hr cycle has proved vital,**
**and reliable satellite internet avoids risks**
**of travel and excessive costs thereby**
**incurred.**
**The rise of Islamic extremism in central**
**and increasingly the Southern Nigeria**
**plus gang activity remain a persistent**
**and increasing risk for all activities.**
Other|
|---|---|
**Structure, Governance and Management**
|Description of charity’s
|||
|---|---|---|
|~~t~~
~~t~~
Type of governing document
(trust deed, royal charter)|Para 1.25|**Constitution to be found at**
**https://register-of-**
**charities.charitycommission.gov.uk/en/**
**charity-search/-/charity-details/5048552/**
**governing-document**|
|How is the charity
constituted?
(e.g unincorporated
association, CIO)|Para 1.25|**CIO**|
|Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
|Para 1.25|**Appointments discussed at AGM**|
|~~trustees~~|||
## **Additional information (optional)**
You may choose to include further statements where relevant about:
|Policies and procedures
adopted for the induction and
training of trustees|Para 1.51|**In accordance with Charity Commission**
**guidelines**|
|---|---|---|
|The charity’s organisational
structure and any wider
network with which the
charity works|Para 1.51|**Day to day running and liaison with**
**Nigerian staf , David Donovan.**
**All Trustees communicate directly with,**
**and teach staf and Eye training including**
**Alanna McCurry and Thomas Dawson**
**David Donovan Communicates with Delta**
**State Primary Care Department Asaba**
**Delta State Nigeria , when appropriate ,**
**and also with Jonathan Coe with respect**
**to the preparation of annual accounts**|
|Relationship with any related
parties|Para 1.51|**Tulsai Chanrai Eye Program, Gov**
**Hospital , Calabar**
**New Foundations Christian Medical**
**Charity 21019 Nigerian Reg local**
**charitable body.**|
|Other|||
## **Reference and Administrative details**
|Charity name|**New Foundations**|
|---|---|
|Other name the charity uses||
|Registered charity number|**1161188**|
|Charity’s principal address|**15 Gilmerton Court**
**Trumpington**
**Cambridge**
**CB2 9HQ**|
|||
## **Names of the charity trustees who manage the charity**
||**Trustee name**|**Office (if any)**|**Dates acted if not for**
**whole year**|**Name of person (or body)**
**entitled to appoint trustee**
**(if any)**|
|---|---|---|---|---|
|1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20|David
Donovan|Administrator|Whole Financial
Year||
||Shirley
Donovan||Whole Financial
Year||
||Alanna
McCurry||Whole Financial
Year||
||Thomas
Dawson||Whole Financial
Year||
||||||
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## Corporate trustees – names of the directors at the date the report was approved
**Director name** N/A
Name of trustees holding title to property belonging to the charity
|**Trustee name**|**Dates acted if not for whole year**||
|---|---|---|
|N/A|||
||||
||||
||||
||||
||||
**Funds held as custodian trustees on behalf of others**
Description of the assets held N/A in this capacity
Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects
Details of arrangements for safe custody and segregation of such assets from the charity’s own assets
## **Additional information (optional)**
## **Names and addresses of advisers (Optional information)**
**Type of Name Address adviser**
**Name of chief executive or names of senior staff members (Optional** ~~**information)**~~
## **Exemptions from disclosure**
Reason for non-disclosure of key personnel details
## **Other optional information**
**Declarations**
**The trustees declare that they have approved the trustees’ report above.**
**Signed on behalf of the charity’s trustees**
**Signature(s) Full name(s)** David Donovan **Position (eg** Trustee **Secretary, Chair, etc)**
> **Date** 26/10/2025
## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF NEW FOUNDATIONS (CHARITY NO. 1100698) ON THE ACCOUNTS FOR THE YEAR ENDING 31 DECEMBER 2024, AS SET OUT ON PAGES 12 TO 17**
## **Respective responsibilities of trustees and examiner**
The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (“the Charities Act”) and that an independent examination is needed. It is my responsibility to:
- examine the accounts under section 145 of the Charities Act,
- to follow the procedures laid down in the General Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act), and
- to state whether particular matters have come to my attention.
## **Basis of independent examiner’s statement**
My examination was carried out in accordance with General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.
## **Independent examiner's statement**
In connection with my examination, no matter has come to my attention
1. which gives me reasonable cause to believe that, in any material respect, the requirements:
- to keep accounting records in accordance with section 130 of the Charities Act; and
- to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act
have not been met; or
2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
## _**Jonathan Coe FCCA**_
## **Jonathan Coe (ACE Accountants) Limited**
85 Royal Avenue Lowestoft Suffolk NR32 4HJ
Date: _30th October 2025_
13
## **NEW FOUNDATIONS CHARITABLE INCORPORATED ORGANISATION STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2024**
|Notes
**INCOMING RESOURCES**
Donations & legacies
Other Incoming Resources
**RESOURCES EXPENDED**
5
**Direct charitable expenditure**
Camp expenses
Medical supplies & treatments
Uniforms
Clinic equipment & resources
Training events & materials
Evangelical resources & materials
Transport & freight costs
Travel expenses
Depreciation
**Management and administration**
Administrative expenses
Professional fees
Bank charges
Miscellaneous
Total resources expended
Net Incoming Resources
Total funds brought forward
Total funds carried forward|**Restricted Unrestricted**
**Funds**
**Funds**
**£**
**£**
1,800
81,232
-
2,073
1,800
83,305
980
19,772
497
5,498
-
-
-
9,574
-
-
-
1,726
-
-
-
15,251
300
1,805
1,777
53,626
-
667
-
500
-
113
-
-
-
1,280
1,777
54,906
23
28,399
35,556
200,822
35,579
229,221
**- - - - - 2024 - - -**|**TOTAL**
**FUNDS**
**£**
83,032
2,073
85,105
20,752
5,995
-
9,574
-
1,726
-
15,251
2,105
55,403
667
500
113
-
1,280
56,683
28,422
236,378
264,800
**- -**|**2023**
**TOTAL**
**FUNDS**
82,677
1,556
84,233
43,594
12,143
278
5,113
101
1,357
-
12,655
42
75,283
485
500
18
50
1,053
76,336
7,897
228,481
236,378|
|---|---|---|---|
14
## **NEW FOUNDATIONS CHARITABLE INCORPORATED ORGANISATION BALANCE SHEET**
## **AS AT 31 DECEMBER 2024**
|**2024**
Notes
**£**
**£**
FIXED ASSETS
Tangible assets
7
64,815
64,815
CURRENT ASSETS
Debtors & prepayments
8
299
Cash at bank and in hand
200,186
200,485
CREDITORS:
Amounts falling due within one year
9
500
NET CURRENT ASSETS
199,985
TOTAL ASSETS LESS CURRENT LIABILITIES
264,800
NET ASSETS
264,800
FUNDS OF THE CHARITY
Fixed Asset reserve
24,900
General fund (restricted)
10,679
General fund (unrestricted)
229,221
264,800|**£**
**£**
58,661
58,661
-
178,217
178,217
500
177,717
236,378
236,378
24,000
11,944
200,435
236,378
**2023**|
|---|---|
Approved by the Board of Trustees on 30 October 2025 and signed on its behalf by:
Trustee
D Donovan
15
## **NEW FOUNDATIONS CHARITABLE INCORPORATED ORGANISATION NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024**
- 1 BASIS OF ACCOUNTING
The accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts, and in accordance with:
• the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014,
- the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102),
- and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.
- 2 ACCOUNTING POLICIES
- a. Recognition of Incoming Resources
These are included in the Statement of Financial Activities (SoFA) when:
- the charity becomes entitled to the resources;
- the trustees are virtually certain they will receive the resources; and
- the monetary value can be measured with sufficient reliability.
- b. Offsetting
There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102.
- c. Grants and donations
Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP).
- d. Legacies
Legacies are included in the SOFA when receipt is probable, that is, when there has been grant of probate, the executors have established that there are sufficient assets in the estate and any conditions attached to the legacy are either within the control of the charity or have been met.
e. Tax reclaims on donations and gifts
Gift Aid receivable is included in income when there is a valid declaration from the donor and the amount of any tax reclaim has been quantified.
Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise.
- f. Donated goods
impractical to do so.
Goods donated for on-going use by the charity are recognised as tangible fixed assets and included in the SoFA as incoming resources when receivable.
Gifts in kind for use by the charity are included in the SoFA as income from donations when receivable.
16
**NEW FOUNDATIONS CHARITABLE INCORPORATED ORGANISATION NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024**
- 2 ACCOUNTING POLICIES (CONT'D.)
- g. Donated services and facilities
These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material. The value placed on these resources is the estimated value to the charity of the service or facility received. The value to the charity of any property it occupies has only been accounted for where the charity has purchased such land and buildings (see note 7 below).
h. Volunteer help
The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report. In particular, some trustees with particular medical skills and experience have given considerable amounts of their time to the charity, although this has not been quantified. i. Income from bank interest
This is included in the accounts when receivable.
i. Liability recognition
Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.
j. Redundancy cost
The charity made no redundancy payments during the reporting period.
k. Deferred income
No material item of deferred income has been included in the accounts.
l. Creditors
Where the charity has creditors, these are measured at settlement amounts less any trade discounts.
m. Provisions for liabilities
A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date.
n. Basic financial instruments
The charity accounts for basic financial instruments on initial recognition as per paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP.
o. Tangible fixed assets for use by charity
These are capitalised if they can be used for more than one year, and cost at least £200. They are valued at cost or a reasonable market value on receipt.
Depreciation is provided at the following annual rates in order to write off the cost of each asset over its expected economic useful life:
Clinic equipment 25% cost
Depreciation is not provided on overseas land and property owned and occupied by the charity for its charitable activities as such assets are expected to retain their value over the period of ownership and the depreciable amount will therefore be nil.
The property value has been reviewed at the balance sheet date for any impairment requirement. p. Debtors
Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received.
17
## **NEW FOUNDATIONS CHARITABLE INCORPORATED ORGANISATION NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024**
|3|GIFTS AND DONATIONS|||||
|---|---|---|---|---|---|
|||||**2024**|**2023**|
|||unrestricted|restricted|**£**|**£**|
||This includes:|||||
||Gifts and donations received|81,232|1,800|83,032|82,677|
||Donated goods, facilities & services|-|-|-|-|
||Tax reclaimable under gift aid|-|-|-|-|
|||81,232|1,800|83,032|82,677|
|4|OTHER INCOME
Bank & Building Society interest - unrestricted||**2024**
**£**
2,073||**2023**
**£**
1,556|
|5|RESOURCES EXPENDED
5.1 Included in Resources Expended are payments or reimbursements of out-of-pocket
made to trustees or to third parties for expenses incurred by trustees as follows:
**2024**
Number of trustees who were paid expenses
-
Nature of the expenses:
Camp expenses
-
Medical supplies & consumables
-
Uniforms
-
Clinic equipment consumables & resources
-
Training materials
-
Evangelical materials
-
Travel expenses
-
Office expenses
-
Clinic equipment
-||||expenses
**2023**
-
-
-
-
-
-
-
-
-
-|
||Total amount paid||-||-|
||5.2 Fees for examination or audit of the accounts
Independent examiner’s fees for reporting on the|accounts|**2024**
**£**
150||**2023**
**£**
150|
||Other fees payable to the independent examiner or auditor:
Accountancy services||350||350|
18
## **NEW FOUNDATIONS CHARITABLE INCORPORATED ORGANISATION NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024**
## 6 PAID EMPLOYEES
During the period no trustees received any remuneration for work carried out for the charity. The only payments for salaries, have been payments to fund overseas clinical workers, and these amounts have been included in camp expenses.
## 7 TANGIBLE FIXED ASSETS
|Land &
Clinic
Office
Property
Equipment
Equipment
Total
Cost:
At 1 January 2024
58,621
54,177
-
112,798
Additions
-
8,259
-
8,259
Disposals
-
-
-
-
At 31 December 2024
58,621
62,436
-
121,057
Depreciation
At 1 January 2024
-
54,138
-
54,138
Re disposals
-
-
-
-
Charge for year
-
2,105
-
2,105
At 31 December 2024
-
56,242
-
56,242
Net Book Value
At 1 January 2024
58,621
40
-
58,661
At 31 December 2024
58,621
6,194
-
64,815
8
DEBTORS
**2024**
**£**
Other Debtors
299
Prepayments and Accrued Income
-
299
9
CREDITORS: AMOUNTS FALLING DUE IN LESS THAN ONE YEAR
**2024**
**£**
Accruals and Deferred Income
500
500|**2023**
**£**
-
-
-
**2023**
**£**
500
500|
|---|---|
19