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2020-12-31-accounts

REGISTERED CHARITY NUMBER: 1165136

Report of the Trustees and

Unaudited Financial Statements

for the Year Ended 31st December 2020

for

Vulcan Boxing Club

cbaSadofskys Chartered Accountants Princes House Wright Street Hull East Yorkshire HU2 8HX

Vulcan Boxing Club

Contents of the Financial Statements for the year ended 31st December 2020

Page
Report of the Trustees 1 to 3
Independent Examiner's Report 4
Statement of Financial Activities 5
Balance Sheet 6
Cash Flow Statement 7
Notes to the Cash Flow Statement 8
Notes to the Financial Statements 9 to 17

Vulcan Boxing Club

Report of the Trustees for the year ended 31st December 2020

The trustees present their report with the financial statements of the charity for the year ended 31st December 2020. 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

The objectives of the charity are to promote the health and fitness of the local community and surrounding areas by the training and displaying the sport of boxing. The charity was established to work with children and vulnerable young people. It helps those on the margins of society - the socially disenfranchised, the elderly, people with disabilities etc.

Public benefit

The charity meets the public benefit criteria through the activities undertaken which include education, training and the advancement of health through amateur sport and recreation.

The trustees are of the opinion that they have complied with the duty in Section 4 of the Charities Act 2011 with regard to public benefit guidance published by the Charity Commission.

ACHIEVEMENT AND PERFORMANCE

Charitable activities

The charity has once again grown dramatically and there has been a substantial increase in membership. There are now over 5000 members from Hull and the surrounding area, who take part in a wide range of activities. Vulcan has continued to provide Food Parcels to those who need them, however with the pandemic this service was expanded for several months to enable food parcel deliveries to be made. At its peak Vulcan was delivering over 250 food parcels a day and had deliveries going out 6 days a week. This was made possible by grants from The National Lottery Community Fund, Comic Relief and The Two Ridings Foundation. Staff were redeployed, volunteers assisted with deliveries, North Bank Forum and His Church supported Vulcan with issues such as waste disposal and supplies. The bulk of supplies were purchased from FareShare Hull and Humber. Vulcan also received contributions in the form of carrier bags, packing boxes, and surplus food by networking with local businesses and supermarkets.

The Youth Project had approximately 160 participants prior to the pandemic and operated three nights a week. This had to shut down and activities were offered online, and activity packs were distributed with the food parcels. The Learning Centre has continued to deliver qualifications for young people who are struggling in mainstream education, however these learners were also affected by the restrictions and pressures of the pandemic. Teaching could no longer take place in the classroom at the Centre, so staff carried out doorstep visits to collect and issue work and to check on welfare. As the restrictions eased learners were given 1:1 sessions at the Centre. The main contract for education was withdrawn due to the provider not being able to withstand the financial pressures caused by the pandemic. Vulcan was able continue to support these learners via its other projects and due to the recovery funding that had been granted.

During the year the kitchen extension, including a new teaching/training space, was completed with the support of match funding from the Community Led Local Development project. The total build cost was £89,283.

Vulcan prioritises the promotion of health and fitness and has worked with the NHS Recovery College to deliver free bootcamp style classes for people suffering from mental health issues. It has also collaborated with the local substance abuse services to do the same. The sessions proved to be extremely popular and well populated. These sessions also went online when the pandemic hit so that Vulcan could continue to be a presence for these participants and ease isolation.

The Boxing & Gym classes and the Youth Hub saw a considerable increase in numbers prior to the pandemic. In one of the weeks the Centre saw 700 participants of these activities, a 42% increase on the previous record. With the pandemic, these activities couldn't be offered so staff engaged in outreach work with key groups from these classes and as the restrictions eased Vulcan put on activities in the local park to alleviate the disenfranchise that some of its members were feeling as a result of the pandemic.

The Centre works in partnership with the local police service, the social services, the NHS, the youth offending team, a number of schools and several local charities (particularly the social housing charity Giroscope). Its collaborative approach to working has enabled it to continue to support a wide range of people with a variety of needs.

Page 1

Vulcan Boxing Club

Report of the Trustees for the year ended 31st December 2020

FINANCIAL REVIEW

Principal funding sources

The charity continues to gain revenue from a variety of sources. It earns money from its education contracts and for subscription payments for gym usage. The annual shows also provide some financial assistance although it has not been possible to hold them this year. The rest of money for the year came largely from Children in Need, Big Lottery-Reaching Communities, The Two Ridings Foundation-Anna Maria, ESC Lottery funding, Comic Relief, Zedra Trust and The Bernard Sunley Foundation.

Reserves policy

The policy of the charity is to keep reserves of around 5 to 6 months of staff wages should it lose funding or contracts. This has continued to be achieved during this financial year.

A designated fund has been set up within unrestricted funds to represent the book value of the charity's fixed assets, so that the general fund balance represents the funds that are readily available to the charity. The fund balances can be seen in note 13.

The free reserves at 31st December 2020, represented by the general fund balance, were £258,475.

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.

Recruitment and appointment of new trustees

Trustees are invited to become involved and are appointed by the management committee, due to their standing in the community and recognised work with young people and vulnerable adults. The current trustees all work in positions of responsibility. One is a substance abuse worker, another is a councillor with a wide range of experience and the other is a mentor/youth worker.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number

1165136

Principal address

The Vulcan Centre 42 Heron Street Hull East Yorkshire HU3 3PF

Trustees

D Grant E Mortimer M Nelson

The day-to-day management of the charity has been delegated to S Glazer.

Independent Examiner

cbaSadofskys Chartered Accountants Princes House Wright Street Hull East Yorkshire HU2 8HX

Page 2

Vulcan Boxing Club

Report of the Trustees for the year ended 31st December 2020

Approved by order of the board of trustees on 29th October 2021 and signed on its behalf by:

E Mortimer - Trustee

Page 3

Independent Examiner's Report to the Trustees of Vulcan Boxing Club

Independent examiner's report to the trustees of Vulcan Boxing Club

I report to the charity trustees on my examination of the accounts of Vulcan Boxing Club (the Trust) for the year ended 31st December 2020.

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

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a registered member of ICAEW which is one of the listed bodies.

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.

Alan Brocklehurst ACA ICAEW cbaSadofskys Chartered Accountants Princes House Wright Street Hull East Yorkshire HU2 8HX

29th October 2021

Page 4

Vulcan Boxing Club

Statement of Financial Activities for the year ended 31st December 2020

Unrestricted
funds
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
148,324
Charitable activities
4
Youth education and activities
57,135
Other trading activities
3
1,630
Total
207,089
EXPENDITURE ON
Raising funds
5
3,600
Charitable activities
6
Youth education and activities
20,046
Other
39
Total
23,685
NET INCOME
183,404
Transfers between funds
13
37,842
Net movement in funds
221,246
RECONCILIATION OF FUNDS
Total funds brought forward
383,922
TOTAL FUNDS CARRIED FORWARD
605,168
Restricted
funds
£
370,676
-
-
370,676
-
304,639
-
304,639
66,037
(37,842)
28,195
38,103
66,298
2020
Total
funds
£
519,000
57,135
1,630
577,765
3,600
324,685
39
328,324
249,441
-
249,441
422,025
671,466
2019
Total
funds
£
485,544
104,161
3,227
592,932
900
263,792
-
264,692
328,240
-
328,240
93,785
422,025

The notes form part of these financial statements

Page 5

Vulcan Boxing Club

Balance Sheet

31st December 2020

Notes
FIXED ASSETS
Tangible assets
11
CURRENT ASSETS
Cash at bank and in hand
CREDITORS
Amounts falling due within one year
12
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
NET ASSETS
FUNDS
13
Unrestricted funds
Restricted funds
TOTAL FUNDS
Unrestricted
funds
£
346,693
260,315
(1,840)
258,475
605,168
605,168
Restricted
funds
£
-
66,298
-
66,298
66,298
66,298
2020
Total
funds
£
346,693
326,613
(1,840)
324,773
671,466
671,466
605,168
66,298
671,466
2019
Total
funds
£
270,238
155,749
(3,962)
151,787
422,025
422,025
383,922
38,103
422,025

The financial statements were approved by the Board of Trustees and authorised for issue on 29th October 2021 and were signed on its behalf by:

E Mortimer - Trustee

The notes form part of these financial statements

Page 6

Vulcan Boxing Club

Cash Flow Statement

for the year ended 31st December 2020

Notes
Cash flows from operating activities
Cash generated from operations
1
Interest paid
Net cash provided by operating activities
Cash flows from investing activities
Purchase of tangible fixed assets
Capital grants received
Net cash used in 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
2020
£
228,047
(39)
228,008
(94,986)
37,842
(57,144)
170,864
155,749
326,613
2019
£
286,087
-
286,087
(233,542)
-
(233,542)
52,545
103,204
155,749

The notes form part of these financial statements

Page 7

Vulcan Boxing Club

Notes to the Cash Flow Statement for the year ended 31st December 2020

1. RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES OPERATING ACTIVITIES
2020 2019
£ £
Net income for the reporting period (as per the Statement of Financial
Activities) 249,441 328,240
Adjustments for:
Depreciation charges 18,531 14,482
Interest paid 39 -
Capital grants received (37,842) -
Decrease in creditors (2,122) (56,635)
Net cash provided by operations 228,047 286,087
2. ANALYSIS OF CHANGES IN NET FUNDS
At 1/1/20 Cash flow At 31/12/20
£ £ £
Net cash
Cash at bank and in hand 155,749 170,864 326,613
155,749 170,864 326,613
Total 155,749 170,864 326,613

The notes form part of these financial statements

Page 8

Vulcan Boxing Club

Notes to the Financial Statements

for the year ended 31st December 2020

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 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property - 2% on cost Equipment - 20% on cost Motor vehicles - 25% on reducing balance Computer equipment - 33% on cost

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.

Pension costs and other post-retirement benefits

The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

continued...

Page 9

Vulcan Boxing Club

Notes to the Financial Statements - continued for the year ended 31st December 2020

2.
DONATIONS AND LEGACIES
Donations
Grants
Subscriptions
Grants received, included in the above, are as follows:
The National Lottery Community Fund
Government COVID support grants
Comic Relief
Sport England
Other grants
3.
OTHER TRADING ACTIVITIES
Sponsorships
Room hire
4.
INCOME FROM CHARITABLE ACTIVITIES
Activity
Schools and similar income
Youth education and activities
5.
RAISING FUNDS
Raising donations and legacies
Bid writing
2020
£
3,000
515,458
542
519,000
2020
£
100,000
35,770
113,670
20,000
246,018
515,458
2020
£
1,000
630
1,630
2020
£
57,135
2020
£
3,600
2019
£
10,244
472,477
2,823
485,544
2019
£
-
-
113,670
-
358,807
472,477
2019
£
-
3,227
3,227
2019
£
104,161
2019
£
900

continued...

Page 10

Vulcan Boxing Club

Notes to the Financial Statements - continued for the year ended 31st December 2020

6. CHARITABLE ACTIVITIES COSTS

7.

Youth education and activities
SUPPORT COSTS
Youth education and activities
Support
Direct
costs (see
Costs
note 7)
£
£
322,042
2,643
Governance
Finance
costs
£
£
3
2,640
Totals
£
324,685
Totals
£
2,643

8. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31st December 2020 nor for the year ended 31st December 2019.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31st December 2020 nor for the year ended 31st December 2019.

9. STAFF COSTS

Wages and salaries
Social security costs
Other pension costs
2020
£
235,657
7,203
2,738
245,598
2019
£
178,001
6,426
2,320
186,747

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

Management and administration
Project staff/instructors
Support staff
Apprentices
2020
6
3
3
4
16
2019
5
8
-
-
13

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

continued...

Page 11

Vulcan Boxing Club

Notes to the Financial Statements - continued for the year ended 31st December 2020

10.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
55,151
Charitable activities
Youth education and activities
104,161
Other trading activities
3,227
Total
162,539
EXPENDITURE ON
Raising funds
900
Charitable activities
Youth education and activities
82,276
Total
83,176
NET INCOME
79,363
Transfers between funds
245,316
Net movement in funds
324,679
RECONCILIATION OF FUNDS
Total funds brought forward
59,243
TOTAL FUNDS CARRIED FORWARD
383,922
Restricted
funds
£
430,393
-
-
430,393
-
181,516
181,516
248,877
(245,316)
3,561
34,542
38,103
Total
funds
£
485,544
104,161
3,227
592,932
900
263,792
264,692
328,240
-
328,240
93,785
422,025

continued...

Page 12

Vulcan Boxing Club

Notes to the Financial Statements - continued for the year ended 31st December 2020

11.
TANGIBLE FIXED ASSETS
Freehold
Motor
property
Equipment
vehicles
£
£
£
COST
At 1st January 2020
233,772
53,842
11,309
Additions
89,283
5,058
-
At 31st December 2020
323,055
58,900
11,309
DEPRECIATION
At 1st January 2020
4,311
18,909
6,538
Charge for year
5,254
11,356
1,193
At 31st December 2020
9,565
30,265
7,731
NET BOOK VALUE
At 31st December 2020
313,490
28,635
3,578
At 31st December 2019
229,461
34,933
4,771
12.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Taxation and social security
Other creditors
13.
MOVEMENT IN FUNDS
Net
movement
At 1/1/20
in funds
£
£
Unrestricted funds
General fund
383,922
183,404
Designated fund - property and equipment
-
-
383,922
183,404
Restricted funds
Reaching Communities
38,103
12,232
Community Led Local Development
(CLLD)
-
37,842
Comic Relief (Safe, Secure and Settled)
-
15,963
38,103
66,037
TOTAL FUNDS
422,025
249,441
Computer
equipment
£
4,734
645
5,379
3,661
728
4,389
990
1,073
2020
£
-
1,840
1,840
Transfers
between
funds
£
(308,851)
346,693
37,842
-
(37,842)
-
(37,842)
-
Totals
£
303,657
94,986
Totals
£
303,657
94,986
398,643
33,419
18,531
51,950
346,693
270,238
2019
£
2,511
1,451
3,962
At
31/12/20
£
258,475
346,693
2019
£
2,511
1,451
3,962
605,168
50,335
-
15,963
66,298
671,466

continued...

Page 13

Vulcan Boxing Club

Notes to the Financial Statements - continued for the year ended 31st December 2020

13. MOVEMENT IN FUNDS - continued

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

Unrestricted funds
General fund
Restricted funds
Reaching Communities
Community Led Local Development
(CLLD)
Comic Relief (Safe, Secure and Settled)
Fight For Peace/Sports England
Coronavirus Community Support Fund
TOTAL FUNDS
Incoming
resources
£
207,089
99,164
37,842
113,670
20,000
100,000
370,676
577,765
Resources
Movement
expended
in funds
£
£
(23,685)
183,404
(86,932)
12,232
-
37,842
(97,707)
15,963
(20,000)
-
(100,000)
-
(304,639)
66,037
(328,324)
249,441
Resources
Movement
expended
in funds
£
£
(23,685)
183,404
(86,932)
12,232
-
37,842
(97,707)
15,963
(20,000)
-
(100,000)
-
(304,639)
66,037
(328,324)
249,441
66,037
249,441

Comparatives for movement in funds

Unrestricted funds
General fund
Restricted funds
Youth Knife Crime Project
Stronger Together
Minibus Fund
Streetgames Fund
ESC Funding
Reaching Communities
Comic Relief (Safe, Secure and Settled)
TOTAL FUNDS
At 1/1/19
£
59,243
17,580
9,950
3,266
751
-
2,995
-
34,542
93,785
Net
movement
in funds
£
79,363
-
-
-
-
149,219
35,108
64,550
248,877
328,240
Transfers
between
funds
£
245,316
(17,580)
(9,950)
(3,266)
(751)
(149,219)
-
(64,550)
(245,316)
-
At
31/12/19
£
383,922
-
-
-
-
-
38,103
-
38,103
422,025

continued...

Page 14

Vulcan Boxing Club

Notes to the Financial Statements - continued for the year ended 31st December 2020

13. MOVEMENT IN FUNDS - continued

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

Unrestricted funds
General fund
Restricted funds
ESC Funding
Reaching Communities
Community Led Local Development
(CLLD)
Comic Relief (Safe, Secure and Settled)
TOTAL FUNDS
Incoming
resources
£
162,539
158,721
149,687
8,315
113,670
430,393
592,932
Resources
Movement
expended
in funds
£
£
(83,176)
79,363
(9,502)
149,219
(114,579)
35,108
(8,315)
-
(49,120)
64,550
(181,516)
248,877
(264,692)
328,240
Resources
Movement
expended
in funds
£
£
(83,176)
79,363
(9,502)
149,219
(114,579)
35,108
(8,315)
-
(49,120)
64,550
(181,516)
248,877
(264,692)
328,240
248,877
328,240

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

Unrestricted funds
General fund
Designated fund - property and equipment
Restricted funds
Youth Knife Crime Project
Stronger Together
Minibus Fund
Streetgames Fund
ESC Funding
Reaching Communities
Community Led Local Development
(CLLD)
Comic Relief (Safe, Secure and Settled)
TOTAL FUNDS
At 1/1/19
£
59,243
-
59,243
17,580
9,950
3,266
751
-
2,995
-
-
34,542
93,785
Net
movement
in funds
£
262,767
-
262,767
-
-
-
-
149,219
47,340
37,842
80,513
314,914
577,681
Transfers
between
funds
£
(63,535)
346,693
283,158
(17,580)
(9,950)
(3,266)
(751)
(149,219)
-
(37,842)
(64,550)
(283,158)
-
At
31/12/20
£
258,475
346,693
605,168
-
-
-
-
-
50,335
-
15,963
66,298
671,466

Page 15

continued...

Vulcan Boxing Club

Notes to the Financial Statements - continued for the year ended 31st December 2020

13. MOVEMENT IN FUNDS - continued

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

Incoming
resources
£
Unrestricted funds
General fund
369,628
Restricted funds
ESC Funding
158,721
Reaching Communities
248,851
Community Led Local Development
(CLLD)
46,157
Comic Relief (Safe, Secure and Settled)
227,340
Fight For Peace/Sports England
20,000
Coronavirus Community Support Fund
100,000
801,069
TOTAL FUNDS
1,170,697
Resources
Movement
expended
in funds
£
£
(106,861)
262,767
(9,502)
149,219
(201,511)
47,340
(8,315)
37,842
(146,827)
80,513
(20,000)
-
(100,000)
-
(486,155)
314,914
(593,016)
577,681

The Youth Knife Crime Project was awarded to help tackle the growing problem of youth violence and knife crime. Vulcan Boxing Club developed a series of workshops with Humberside Police to work with young people at risk of knife crime or those who had committed it.

The Stronger Together Fund provides staffing for our Youth Project to enable us to offer a range of support and activities for children from the age of seven upwards (around healthy lifestyles, sporting activity and conflict resolution).

The Minibus Fund is for the acquisition of a vehicle with any residual funds to be applied to the running costs.This will enable the charity to transport young people to boxing contests around the country.

The Streetgames Fund runs sessions for disadvantaged local young people. The money is to help pay for the employment of a young person from the project to support the delivery of the sessions.

ESC Lottery Fund is for the building of the new Cardio suite.

Reaching Communities Fund is for the expansion of the sessions to make positive changes in the local community and expand the reach of the community that can benefit from the sessions.

Community Led Local Development (CLLD) - Vulcan futures project is for the building of a new kitchen (as an extension to our existing premises) and to create a social enterprise that will provide further education, training & employment opportunities and allow affordable meals to be prepared and served, to the local community.

Comic Relief (Safe, Secure and Settled) is to use sport, as a tool for social change, to improve the lives of children and young people (up to 25 years) who are homeless or living in temporary accommodation to gain skills to lead safe and positive lives.

The Fight For Peace grant, funded by Sport England, is a joint project to inspire young people to become active, to reach their full potential and to promote peace.

The Coronavirus Community Support Fund is a National Lottery grant to assist in delivering activities that are aimed to support communities through the COVID-19 crisis.

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Vulcan Boxing Club

Notes to the Financial Statements - continued for the year ended 31st December 2020

13. MOVEMENT IN FUNDS - continued

Transfers between funds

The book value of the charity's fixed assets (£346,693) has been transferred to a designated fund so that the general fund balance represents the funds that are readily available to the charity. The transfer includes capital grants received from Community Led Local Development during the year of £37,842 for the building of a new kitchen.

14. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31st December 2020.

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