2022-06-30-accounts - Zeo Church

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						SORP reference
Summary		ofthe purposes			of	Para 1.17	The	main activities of the trust centred
the charity as set			out	in its			around demonstrating God's love and		care,
governing		document					mainly tothe people of Hitchin and
							surrounding area, but also to the wider
							World. This is done both through the more
							conventional church work and through		a
							variety ofcommunity activities.
Summary activities		of the main in relation to those				Para 1.17and 1.19	Activities carried out include:-
purposes		for the public					1.	Regular gatherings to worship and
benefit,	in particular,			the				explore the Christian faith including
activities,		projects	or					Sunday meetings and mid-week
services		identified	in	the				gi'oups.
accounts.							2.	Professionally run Playbox Pre-School.
							3.	Various weekly youth and children'	s
								activities and clubs.
							4.	Specific programmes and events to
								support men, and women, including
								weekends away for men and
								inspirational brunches for women.
							5.	Support ofvarious international
								initiatives to countries such as
								Moldova, Mexico, Israel, and Uganda.
							6.	Support to the under privileged in our
								local community, particularly through
								the food bank (an initiative co-
								sponsored by Churches Together	in
								Hitchin), food parcelslvouchers, and
								Zeo Community fund.
							7.	Visiting and meeting the needs of
								Senior Citizens, many ofwhom no
								longer have contact with their families.
							8.	Providing support, help and counselling
								for marriages and families, helping
								families to thrive in life.
							9.	Support ofthose in poverty and debt, ,
								through our affiliation to the charity
								Christians A ainst Povert CAP).	A

									CAP Job Club also operates as well	CAP Job Club also operates as well	CAP Job Club also operates as well	as
									running	CAP Life Skills and CAP
									Money	courses.
Statement			confirming				Para 1.18	In carrying		out its objectives the CIO has
whether	the trustees				have			regard to the guidance			issued by the
had regard			to the guidance					Charity Commission.
issued by		the Charity
Commission			on public
benefit
Additional		information				(optional)
You ma	choose to			include			further statements	where relevant about:
							SORP reference
								N/A
							Para 1.38
Policy on		grant making
								N/A
							Para 1.38
Policy on		social investment
including		program		related
investment
							Para 1.38	The	CIO relies heavily		on unpaid
Contribution			made	by				volunteers		to carry out	its objectives, as
volunteers								with	any church-based		organisation.
								Whilst there is a small			staff team, over 150
								volunteers		serve across the various
								activities ofthe church			giving thousands	of
								hours each		year to be	good news to the
								local community and beyond.
Other

chieve	men	ts and Per	formance
			SORP reference
				We were navigating Covid the whole year
				but despite that the main achievements in
				ihe year have been:—
Summary of the main achievements ofthe charity,			Para 1.20	CAP spoke to 29 individuals in the year.
identifying	the	difference the		This year we have seen more victims	of
charity's	work	has made to		domestic and financial abuse and more
the circumstances of its				people struggling with poor mental
beneficiaries and any wider				health. It's great when clients go debt-
benefits to society as a				free and highlights of the year included
whole.				two separate people paying offtheir
				debts toialling 2120,000.7 more went
				debt free as result ofinsolvency.
				At Christmas, we were involved in the
				Hitchin Partnership to provide hampers
				for over 150families.
				3. Our new Zeo Community Fund gave
				f5827.75ofsupport to people with a
				variety ofneeds including a gift
				vouchers for food, furniture, repairs,
				paying bills.
				A slow start with our Playbox due to
				continued returns after Covid but ended
				the year with 33.
				An average of35 children attended
				each in-person Zeo Kids on Sundays,
				with creative stations being used for
				different learning styles.
				18families were supported and
				encouraged in growing their children' s
				faith by participating in the Parenting	for
				Faith course which ran twice in the
				year.
				Engagement with our Zeo Groups grew
				across the year with average
				attendance in the Autumn term being
				around 150, moving to average
				attendance of250 in the summer term.
				Themes have looked at the story ofthe
				Bible, justice, disciple-making.
				Pre-marriage course ran with 5couples
				attending.

9.	ln-person services launched after Covid	ln-person services launched after Covid
	with between 150-230attending the
	fortnightly gatherings.
10.There are 31 members serving in the
	Pastoral Team, involved in a wide
	range of pastoral needs in the church
	including prayer, visits, mentoring, and
	practical support.
11.The Leadership team continued to pray
	through the future of Zeo, exploring a
	new vision to become a disciple-making
	movement.
12.	Our new eLearning platform,
	zeolifeschool. corn, has now been
	launched as an online training platform
	with courses on life, faith and
	leadership. There are 35training
	sessions across 6courses so far with
	over 16hours ofcontent.
13.We continued to support Zeo Pastors		in
	Mexico (Paul and Elaine Little) and
	Moldova (Sam and Leo Sandu).

Review	of the charity's	of the charity's	of the charity's	of the charity's	of the charity's		Para 1.21	The trustees are satisfied with the financial
financial	position at				the end			position as at 30'" June 2022.
ofthe	eriod
Statement		explaining			the		Para 1.22	It is the intention ofthe Trustees that the
policy for holding reserves								Charity should hold reserves in the form of
stating	why	they are			held			cash to maintain sufficient free funds (i.e.
								total net assets less restricted funds less
								designated funds less unrestricted fund
								fixed assets) to equate to approximately
								three month's operating expenditure. This
								is considered by the Trustees to be an
								appropriate sum given the nature of the
								Charity's income. It is reviewed annually,
								taking into account planned expenditure
								and income expectations.
Amount	of reserves				held		Para 1.22	6379,131equating to approximately:
								871,131General Reserve in accordance
								with reserve policy
								f308,000 Designated Building Fund
								Reserve
Reasons for			holding		zero		Para 1.22
reserves
Details	offund materially					in	Para 1.24	None
deficit
Explanation			ofany				Para 1.23
uncertainties			about the
charity	continuing			as a going
concern

Additional information	(optional)
You ma choose to include further statements		where relevant	about:
		Regular and	adhoc giving from Church
The charity's principal sources offunds (including	Para 1.47	Members.
any fundraising)
Investment policy and
objectives including any	Para 1.46
social investment policy
adopted
A description of the principal	Para 1.46
risks facing the charity
Other

Description of charity's
trusts:
Type of governing document	Para 1.25	Trust Deed
(t1Ust deed IGQBi ciIBIierI
How is the charity	Para 1.25	CIO
constituted?
Ie.g u; IIrlcol pGi Bred
Bssoclarlon, ClQ I
Trustee selection methods	Para 1.25	Recommended	by trustees,	approved	by
including details of any		church membership
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees

Policies and procedures adopted for the induction	Policies and procedures adopted for the induction	Para 1.51
and training	oftrustees
The charity's organisational structure and any wider		Para 1.51
network with	which the
charity works
Relationship	with any related	Para 1.51
parties
Oiher

Charit	name			Zeo Church
Other name the charit			uses
Re istered charit		number		1164774
Charity's	principal	address		Zeo Centre
				Bedford Road
				Hitehin
				Herts
				SG5 1HF

	Trustee name	Office (ifany)	Dates acted ifnot forwhole ear	Dates acted ifnot forwhole ear
1	Felicity Gorton	Chair
2	Matt Summerfield
3	Jumoke Cox
4	Paul Reynard	Treasurer
5	Ginette Beeson
6	Dan Garfield		Outgoing	(Jan 2022)
7	David Lasaki
8	Sandra Okwara
9
10
11
12
13
14
15
16
17
18
19
20

Funds held as custodian trustees on behalf ofothers	Funds held as custodian trustees on behalf ofothers
Description ofthe assets
held in this capacity
Name and objects ofthe
charity on whose behalf	the
assets are held and how	this
falls within the custodian
charity's objects
Details ofarrangements	for
safe custody and
segregation ofsuch assets
from the charity's own
assets

Type of	Name	Address
adviser
Name of	chief executive or names ofsenior staff members		(Optional	information)

		0z8o		Restricted
		(9	Unrestricted	income	Endowment	Total this	Total last
		U	funds	funds	funds	year	year
Fixed assets			F01	F02	F03	F04	F05
Intangible assets	(Note 15)	B01
Tangible assets	(Note 14)	B02	740,771			740,7?1	739,458
Heritage assets	(Note 16)	B03
Investments	(Note 17)	B04
	Total fixed assets	B05					9,45
Current assets
Stocks	(Note 18)	Boe
Debtors	(Note 19)	B07	74,779			74,779	58,585
Investments Cash at bank and	(Note 17.4) in hand (Note 24)	B08 B09					380,644
	Total current assets	B10					43,2 9
Creditors: amounts falling due within
one year (Note 20)		B11	8,245			8,245	7,654
Net current assetsl(liabilities)		e12					43,5
Total assets less current liabilities		B13					1,1,3
Creditors: amounts falling due after
one year	(Note 20)	B14
Provisions for liabilities		B15
Total net assets orliabilities		e18	1 111901			1,111,901	1,171,033
Funds ofthe Charity
Endowment funds	(Note 27)	e17
Restricted income	funds (Note 27)	B18		75,696		75,696	79,465
Unrestricted funds		B19	1,036,205			1,036,-205	1,091,568
Revaluation reserve		B20
	Total funds	e21					1,171,033
Signed by one or two	trustees on behalf of all						Date of
the trustees			Signature		Print	Name	approval
							dd/mm/

This standard	This standard		list ofaccounting policies has been applied by the charity except forthose ticked "No"or "Nla". Where a	list ofaccounting policies has been applied by the charity except forthose ticked "No"or "Nla". Where a	list ofaccounting policies has been applied by the charity except forthose ticked "No"or "Nla". Where a	list ofaccounting policies has been applied by the charity except forthose ticked "No"or "Nla". Where a
different or	additional			po/icy	has been adopted then this is detailed in the box below.
Recoqnition		ofincome			These are included in the Statement ofFinancial Activities (SoFA) when:
					~ the charity becomes entitled to the resources;
					it is more likely than not that the trustees will receive the resources; and			Yes	No	N/a
					~ the monetary value can be measured with sufficient reliability.
					There has been no offsetting ofassets and liabilities, or income and expenses, unless required		or		No	N/a
Offsetting					permitted by the FRS102SORP or FRS102.
								Yes	No	N/a
					Grants and donations are only included in the SoFA when the general income recognition
Grants and	donations				criteria are met (5.10to 5.12FRS102SORP).
					In the case ofperformance related grants, income must only be recognised to the extent			Yes	No	N/a
					that the charity has provided the specified goods orservices as entitlement to the grant
					only occurs when the performance related conditions are met (516FRS102SORP).
Legacies					Legacies are included in the SOFA when receipt is probable, that is, when there has			Yes	No	N/a
					been grant ofprobate, the executors have established that there are sufficient assets	in
					the estate and any conditions attached to the legacy are either within the control ofthe
					charity or have been met.
								Yes	No	N/a
Government		grants			The charity has received government grants in the reporting period
					Gift Aid receivable is induded in income when there isa valid declaration from the donor.
Tax reclaims		on			Any Gift Aid amount recovered on a donation is considered to be part ofthat gift and	is		YeS	No	N/a
donations	and gifts				treated as an addition to the same fund as the initial donation unless the donor orthe
					terms ofthe appeal have specified otherwise.
Contractual performance		income related		and	This is only included in the SoFAonce the charity has provided the related goods or services or met the performance related conditions.			es	No	Nla
grants
Donated goods					Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so.			Yes	No	N/a
					The cost ofany stock ofgoods donated for distribution to beneficiaries is deemed to be the fair value of those gifts at the time oftheir receipt and they are recognised on receipt.			Yes	No	N/a
					In the reporting period in which the stocks are distributed, they are recognised as an
					expense at the carrying amount ofthe stocks at dish ibution.
					Donated goods for resale are measured atfair value on initial recognition, which is the
					expected proceeds from sale less the expected costs ofsale, and recognised in 'income from other trading activities' with the corresponding stock recognised in the balance			Yes	No	N/a
					sheet. On its sale the value ofstock is charged against 'Income from other trading
					activities' and the proceeds from sale are also recognised as 'Income from other trading
					activities'.
								Yes	No	N/a
					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.
								Yes	No	N/a
					Gifts in kind for use by the charity are included in the SoFA as income from donations
					when receivable.
Donated services and					Donated services and facilities are included in the SOFA when received at the value	of		Yes	No	N/a
facilities					the gift to the charity provided the value ofthe gift can be measured reliably.
					Donated services and facilities that are consumed immediately are recognised as income			Yes	No	N/a
					with an equivalent amount recognised as an expense under the appropriate heading	in
					the SOFA.
								Yes	No	N/a
Support costs					The charity has incurred expenditure on support costs.
Volunteer help					The value ofany voluntary help received is not included in the accounts but is described in the trustees' annual report.			Yes	No	Nla
Income from		interest,			This is included in the accounts when receipt is probable and the amount receivable can			es	No	/a
royalties and		dividends			be measured reliably.
income from		membership			Membership subscriptions received in the nature ofa gift are recognised in Donations			es	No	Nla
subscriptions					and Legacies.
					Membership subscriptions which gives a member the right to buy services orother			es	o	a
					benefits are recognised as income earned from the provision ofgoods and services as
					income from eharitabie acevities.
Settlement claims	of		insurance		Insurance claims are only included in the SoFA when the general income recognition criteria are met (5.10to 5.12FRS102SORP) and are included as an item ofother income in the SoFA.			Yes	No	N/a

Investment losses		gains and	gains and	This includes any realised or unrealised gains or losses on the sale ofinvestments any gain or loss resulting from revaluing investments to market value at the end of	and the	Yes	No	N/a
				year.
2.3EXPENDITURE				AND LIABILITIES
Liability recognition				Liabilities are recognised where it is more likely than not that there isa legal or		Yes	No	N/a
				constructive obligation committing the charity to pay out resources and the amount	ofthe
				obligation can be measured with reasonable certainty.
Governance costs			and support	Support costs have been allocated between governance costs and other support. Governance costs comprise ail costs involving public accountability ofthe chariity and its compliance with regulation and good practice.		es	o	a
				Support costs include central functions and have been allocated to activity cost		Yes	No	N/a
				categories on a basis consistent with the use ofresources, eg allocating property costs
				by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
				Where the charity gives a grant with conditions for its payment being a specific level of		es	o	Na
conditions				service or output to be provided, such grants are only recognised in the SoFAonce recipient ofthe grant has provided the specified service oroutput.	the
Grants payable without performance conditions				Where there are no conditions attaching to the grant that enables the donor charity realistically avoid the commitment, a liability for the full funding obligation must be recognised.	to	Yes	No	N/a
Redundancy		cost		The charity made no redundancy payments during the reporting period.		Yes	No	N/a
Deferred income				No material item ofdeferred income has been included in the accounts.		Yes	No	N/a
						es	No	N/a
Creditors				The charity has creditors which are measured at settlement amounts less any trade discounts
Provisions	for liabilities			A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate ofthe amount required to settle the obligation atthe		Yes	No	N/a
				reporting date
Basic financial instruments				The charity accounts for basic financial instruments on initial recognition as per paragraph 10.7FRS102SORP. Subsequent measurement isas per paragraphs 11.17 to 11.19,FRS102SORP.		Yes	No	N/a
2.4ASSETS
Tangible fixed assets for				These are capitalised ifthey can be used for more than one year, and costat least
use by charity						Yes	No	N/a
				They are valued atcost.
				The depreciation rates and methods used are disclosed in note 9.2.
Intangible	fixed assets			The charity has intangible fixed assets, that is, non-monetary assets that do not have		Yes	No	N/a
				physical substance but are identifiable and are controlled by the charity through custody
				or legal rights. The amortisation rates and methods used are disdosed in note 9.5
						es	No	/a
				They are valued at cost.
Heritage assets				The charity has heritage assets, that is, non-monetary assets with historic, artistic,		Yes	No	N/a
				scientific, technological, geophysical or environmental qualities that are held and
				maintained principally for their contribution to knowledge and culture. The depreciation
				rates and methods used as disclosed in note 9.6.1vk
						Yes	No	N/a
				They are valued atcost.
Investments				Fixed asset investments in quoted shares, traded bonds and similar investments are valued at initially at cost and subsequently at fair value (their market value) at the year		Yes	No	N/a
				end. The same treatment is applied to unlisted investments unless fair value cannot be
				measured reliably in which case it is measured atcost less impairment.
				Investments held for resale or pending their sale and cash and cash equivalents with a		Yes	No	N/a
				maturity date ofless than 1year are treated as current asset investments
Stocks and		work in		Stocks held for sale as part ofnon-charitable trade are measured at the lower orcost or net		Yes	No	N/a
progress				realisable value
				Goods orservices provided as part ofa charitable activity are measured at net realisable value			No	N/a
				based on the service potential provided by items ofstock.
						Yes	No	N/a
				Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contracL
				Debtors (including trade debtors and loans receivable) are measured on initial recognition at			No	N/a
Debtors				settlement amount aiter any trade discounts or amount advanced by the charity. Subsequently,
				they are measured at the cash orother consideration expected to be received.
Current asset			investments	The charity has has investments which it holds for resale or pending their sale and equivalents with a maturity date less than one year. These include cash on deposit equivalents with a maturity date ofless than one year held for investment purposes	cash and cash and cash rather than to	Y	No	N/a
				meet short term cash commitments as they fall due.
						Yes	No	N/a

Note 3		Analysis of	Analysis of	Analysis of	income	income	income
											Restricted
										Unrestricted	income	Endowment
			Anal	sis						funds	funds	funds	Total funds	Prior year E
Donations	Donations and		ifts							299,061	4,790		303,851	295,350
and legacies:	Gift Aid Le acies									62,912			62,912	59,547
	General grants provided cha ' les				by	government/other								34 197
	Membership	subscriptions			and sponsorships
	which are in substance			donations
	Donated ooods		facilities		and		services
	Pla box Nurse										71255		71,255	65,873
									Total	361,973	76,045		438,018	454,967
Charitable	Rental income
activities:										9,200			9,200	13,101
	Events									3,058			3,058
	Other
									Total	12,258			12,258	13,101
Other trading
activities:
	Other
									Total
Income from	Interest income									2,783			2,783	4,031
investments:	Dividend income
	Rental and	leasina income
	Other
									Total	2783			2 783
Separate
material item
ofincome:
									Total
Other.	Conversion	ofendowment			funds			into income
	Gain on disposal		ofatangible				fixed asset		held
	for charitv's	own	use
	Gain on disposal		ofa programme					related
	investment
	Royalties from the exploitation						of	intellectual
	0 oceriv rights
	Other
									Total
TOTAL INCOME										377014	76045		453059	472099
Other information:
All income in the prior year		was unrestricted				except for:
(please provide	description	and amounm)								F74,976amounts collected		for restricted	causes.
Where any endowment fund		is converted		into		income in the
reporting period, please give the			reason	forthe conversion.
Within the income items above the following						items		are
material: (please disclose the nature, amount						and		any prior
year amounts)

Note 4		Anaiysis ofr	eceipts	ofgovernment grants
						This year	Last year
				Description		f.
Government	grant 1		Furlou	h claims and rates rebate			30,697
Government	grant 2
Government	grant 3
Other
					Total		30,697
Please provide details ofany
unfulfilled conditions and other
contingencies attaching togrants
that have been recognised inincome.
Please give	details ofother forms of
government	assistance	from which
the,charity	has directly	benefited.

Note 6		Analysis	ofexpenditure	ofexpenditure
						Restricted
					Unrestricted	income	Endowment
					funds	funds	funds	Total funds	Prior year
			Anal sis					F
Expenditure charitable activities:	on	Grants made Tithes			56,796 5,700	4,920		61,716 5,700	44,988 4,800
		Repairs and maintenance			29,829			29,829	29,420
		Events and concerts
					4,103			4,103	2,946
		Employee costs			246,631	?7,912		324,543	316,151
		Pension costs			6,338			6,338	6,211
		Vouth and charity
		activities			4,675			4,675	597
		Rent and utilities
					15,589	3,600		19,189	12,680
		insurance
					5,565			5,565	5,846
		Refreshments
					760			760	201
		Training			9,747			10,092	9,838
		Depreciation			12,417			12,417	10,772
		Loss on disposals							2,345
		Bank charges			1,068			1,068	542
		Printing, postage and stationery			2,0'i5			3,004	3,096
		Telephone
					2,113			2,113	1,721
		Sundry expenses
					12,177	1,666		13,843	9,922
		Total expenditure		on charitable
		activities			415,523	89,432		504,955
Expenditure	on
raising funds
		Total expenditure		on raising funds
Separate material		Accountancy			4,164			4,164	1,836
item ofexpense		Payroll bureau	costs		1,848			1,848	'1,511
		Legal costs			1,224			1,224	2,244
		Total			7,236			7,236	5,591
Other
		Total other expenditure
TOTAL EXPENDITURE					422,759	89,432	-	512,191	467,667

Analys	is ofexpenditur	e on charitable activities
				Grant
Activity or programme		Activities undertaken	directly	funding of	Support Costs	Total this year	Total prior year
				activities
Activity	1
Activit	2
Other
Total

was paid please en	ter '0	'in the appropriate b	ox(es).
							This year	Last year f
Independent examiner's		fees
							1920	1836
Independent examiner's		fees under provision	in prior		year
							2244
Assurance services	other than audit or independent			examination
Tax advisory fees
Other fees (for example:		financial advice, consultancy,			accountancy	services) paid
to the independent	examiner

Please complete ifan ex-gratia	pa
Please explain the nature ofthe
payment
Please state the legal authority	or
reason for making the payment

Please completeif any re	d	undancy or te
Total amount of payment
The nature ofthe payment		(cash, asset
etc.)
The extent of redundancy	funding at the
balance sheet date
Please state the accounting		policy for
any redundancy or termination
payments

13.1 Analysis	ofgrants paid (included	in cost ofcharitable	in cost ofcharitable	activities)
		ran	o	ran	o
	Analysis	institutions		individuals		Support costs	Total
Go Global			20,013					20,013
Evengilism			7,111					7,111
Other					34,592			34,592
	Total		2?,124		34,892			81,718

Note 14	Tangible	Tangible	fixed	assets	assets
Please complete this noteifthe charity has any tangible gxed assets
14.1Costorvaluation
Freehold land			Other	land &		Plant,		Fixtures,	Total
	&buildings		buildings			machinery	and	fittings snd
						motor		equipment
						vehicles
At the beginning of	702,114							71.732	773,848
the vear
Additions								13,739	13,739
Revaluations
Disposals
Transfers *
At end ofthe year	702,114							85,471	78?,585
14.2Depreciation and impairments
Basis	None		SLorRB			SLor RB		SL	SLor RB	Straight	Line
										("SL")or
										Reducing
										Balance
										("RB")
Rate	None							10%or20%
At beginning ofthe								34,388	34,388
vear
Disposals
Depreciation								12,426	12,426
Impairment
Transfers*
At end ofthe year								46,814	46,814
14.3Net book value
Net book value at the	702,114							37,344	139,458
beginning oithe year
Net book value atthe	702,114							38,657	740,771
end ofthe year
14.4 Imnairment
Please provide adescription ofthe		events		and
circumstances that led	to the recognition or
reversal ofan impairment loss.
14.5 Revaluation
ifan accounting policy	ofrevaluation		isadopted,			lease rovide:
the effective date ofthe revaluation
the name ofindependent	valuer, if	applicable
the methods applied and signiticant
assumptions
the carrying amount that would have been
recognised had the assets been carded under
the cost model.
!
44.S Other disclosures
(g Please state the amount ofborrowing costs, ifany, capitalised in the construction oftangible
ared assets and the capitalisation		rate used.
(iij Please pmvide the	amount ofcontractual
commitments forthe acquisition oftangible
gxed assets
(iii) Details ofthe existence and carrying
amounts ofproperty, plant and equipment				to
which the charity has restricted title			orthat	are
pledaed assecuritv for	liabilities.
The "transfers" rowis formovements			between		fixed	asset categories.
Please indicate the method ofdepreciadon				by deleting the method not applicable					(SL = straight

Trade debtors
Prepayments	and accrued income
Other debtors
		Total

This year	Last year
74,779	58,585
74,779,	58,585

Trade debtors
Prepayments	and accrued income
Other debtors

	This	year	Last year
			F
Total

20.1Analysis ofcre	ditors
			Amounts	falling due	Amounts	falling due after
			within	one year	more	than	one year
			This year	Last year	This year		Last year
					E
Accruals for grants	payable
Bank loans and overdrafts
Trade creditors
Payments received	on account for contracts or
performance-related	grants
Accruals and deferred income			3,453	2,?51
Taxation and social	security		4,792	4,903
Other creditors
		Total

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