DIDSBURY COMMUNITY CHURCH OF THE NAZARENE
## Board of Trustees’ Report
## And
## Financial Statements
For the Year Ended 30 September 2020
DIDSBURY COMMUNITY CHURCH OF THE NAZARENE
## DIDSBURY COMMUNITY CHURCH OF THE NAZARENE BOARD OF TRUSTEES’ REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2020
## **Contents**
REPORT OF THE BOARD OF TRUSTEES ................................................................................................................ 3 REFERENCE AND ADMINISTRATIVE INFORMATION .................................................................................. 3 BOARD OF TRUSTEES ......................................................................................................................................... 3 BANKERS ............................................................................................................................................................... 4 INDEPENDENT EXAMINER ......................................................................................................................................... 4 REPORT OF THE BOARD OF TRUSTEES ............................................................................................................. 5 STRUCTURE, GOVERNANCE AND MANAGEMENT ........................................................................................ 5 Structure and Organisation ................................................................................................................................... 5 Trustee Appointments ........................................................................................................................................... 5 Governance and Wider Network ............................................................................................................................ 5 RISK MANAGEMENT ........................................................................................................................................... 6 OBJECTIVES AND ACTIVITIES .......................................................................................................................... 6 Charitable Objectives ............................................................................................................................................ 6 Public Benefit ....................................................................................................................................................... 6 Review of the Year ................................................................................................................................................ 6 Significant activities during the period include: ................................................................................................... 7 Achievements during the period include: ............................................................................................................. 7 Plans for Future Periods ....................................................................................................................................... 8 Volunteers ............................................................................................................................................................ 8 FINANCIAL REVIEW ............................................................................................................................................. 9 Reserves ................................................................................................................................................................ 9 Financial Review of the Year ............................................................................................................................... 9 DECLARATION .................................................................................................................................................... 10 TREASURER ’ S REPORT ................................................................................................................................................ 11
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Registration Number 1167584
DIDSBURY COMMUNITY CHURCH OF THE NAZARENE
## REPORT OF THE BOARD OF TRUSTEES
FOR THE PERIOD ENDED 30 SEPTEMBER 2020
The Board of Trustees presents its report and financial statements for the period ended 30 September 2020.
## REFERENCE AND ADMINISTRATIVE INFORMATION
Charity Name: Didsbury Community Church of the Nazarene Charity Registration Number: 1167584 Principal Address: NTC, Dene Road, Didsbury, Manchester M202GU Website: www.didsburycommunitychurch.co.uk
## BOARD OF TRUSTEES
Tom Burke Co-Chair Ex- Officio member Kirsty Waddell Co-Chair Ex-Officio member Andy Hollingworth Trustee Treasurer/Secretary Pauline McKendrick Trustee Resigned 26[th] January 2020 David Hilditch Trustee Rebekah Corner Trustee Resigned 15[th] September 20202020 Abigail Thomas Trustee Resigned 22[nd] July 20202020
Registration 1167584
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DIDSBURY COMMUNITY CHURCH OF THE NAZARENE
## BANKERS
HSBC 760 Wilmslow Road Didsbury M20 2DP
INDEPENDENT EXAMINER
Mrs. Sheila Strong 4 Brook Fold, Brooklands Chapel-en-le-Frith High Peak SK23 OBB
Registration 1167584
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DIDSBURY COMMUNITY CHURCH OF THE NAZARENE
## REPORT OF THE BOARD OF TRUSTEES
The Board of Trustees present the following report for the period ended 30 September 2020.
STRUCTURE, GOVERNANCE AND MANAGEMENT
## Structure and Organisation
The charitable incorporated organisation (CIO) was set up on 09 June 2016 with registration number 1167584.
## Trustee Appointments
The Trustees are elected annually by the members of Didsbury Community Church of the Nazarene at the Annual General Meeting held in first 2 months of each year.
## Governance and Wider Network
The Board of Trustees meets regularly, normally on a monthly basis to consider the work and management of the Church and assess and plan the financial and other aspects of the work and direction of the Charity.
The Didsbury Community Church of the Nazarene Charitable Incorporated Organisation (CIO) is one of the churches within the Church of the Nazarene British Isles South District (a Charitable Company Limited by Guarantee, Company No 7028764; Charity No 1133336), which in turn is a member of the Eurasia Region of the global Church of the Nazarene which has its headquarters at Church of the Nazarene, Global Ministry Center, 17001 Prairie Star Parkway, Lenexa, Kansas, USA, 66220
The governing documents of the Didsbury Community Church of the Nazarene are: The Constitution of the Didsbury Community Church of the Nazarene and the rules and provisions of the Nazarene Manual as updated from time to time (currently: Church of the Nazarene Manual 2013-2017 (Kansas City: Nazarene Publishing House, Kansas City, Missouri, U.S.A., 2013) insofar as these rules and provisions are not inconsistent with any provision of the Constitution of the Didsbury Community Church of the Nazarene, or UK Charity Law.
Registration 1167584
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DIDSBURY COMMUNITY CHURCH OF THE NAZARENE
## RISK MANAGEMENT
The risk management strategy of the Church is in a continual process of formulation in response to the changing circumstances that could impact upon the work of the Church.
The Board of Trustees, in considering this important task, take direction from ongoing discussions with members both internally and through meetings with the Church of the Nazarene British Isles South District and other advisers, adopting appropriate policies as required or as they become necessary to the ongoing work of the Church.
## OBJECTIVES AND ACTIVITIES
## Charitable Objectives
The Charity has the following objectives:
- a) The advancement of the Christian faith as part of the Global Church of the Nazarene and the Church of the Nazarene British Isles South District.
- b) To serve and enhance the local community
## Public Benefit
The Trustees have had due regard to the Charity Commission guidance on public benefit reporting in deciding what activities the Charity should undertake. This report illustrates the activities undertaken to support the public benefit requirement.
## Review of the Year
The aims for the year included:
- Continuation of weekly Christian worship meetings and promotion of the Christian faith in accordance with the principles of the Church of the Nazarene.
- Work with children and young people to promote the Christian faith and provide local social benefit.
- Continuation of biweekly meetings for the more mature individuals in the local area.
- Continuing to develop links with the local community, enhance the involvement of the Church with and relevant local agencies on behalf of the local community.
Registration 1167584
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DIDSBURY COMMUNITY CHURCH OF THE NAZARENE
- Continue to partner with local schools and other charitable local organisations to promote the Christian faith.
## Significant activities during the period include:
- A weekly worship service is conducted by the pastoral team. A children’s Church operates during part of the weekly Sunday service.
- Meetings held for children and young people for interaction and a safe environment to enable them to grow and develop spiritually, socially and individually.
- Biweekly meetings for spiritual and personal development, growth and education.
- Partnering with local Community programs.
- Involvement with the local primary and secondary schools.
- Visitation of both members and others in the local community in times of need or by request.
- Availability for weddings and funerals and other services of significance
## Achievements during the period include:
- Continued growth of the membership and attendance at the Church and of their spiritual and personal development.
- Continued development of the social and educational opportunities and interaction with the local community through and with organisations that we partner with.
Registration 1167584
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DIDSBURY COMMUNITY CHURCH OF THE NAZARENE
## Plans for Future Periods
The Board of Trustees meets on a monthly basis to plan and look to the future of the Charity. Current proposals include:
- Increased working with local schools
- strengthening of the faith of our membership through various courses; and
- opportunities for a Café style church and exploring other venues to worship in
- Reestablish community partnerships during and after the Covid-19 pandemic
## Volunteers
The work planned, activities undertaken, and achievements attained would not have been possible without the active involvement and hard work of all the members and friends of the Charity without whom the substantial work of the Charity could not be realised. The Board of Trustees is grateful for the work and support of all the members and friends of Didsbury Community Church of The Nazarene, particularly during covid-19 pandemic.
## - Covid 19 Response
In March 2020 the charity took steps (in line with government advice) to help contain the outbreak of COVID-19. This included the temporary suspension of all physical gatherings and strategic planning for various potential outcomes. The charity has had to curtail, or change, how it operates, we have been able to continue most activities using online media. However any fundraising we would normally do each year, usually 2-3 events per year, were not able to go ahead. Therefore, the Trustees have and continue to monitor income and expenditure and, has taken measures to mitigate the impact of COVID-19 on the charity’s free reserves. Where work cannot be carried out because of restrictions staff have been placed on furlough, utilizing the Government’s Job Retention Scheme. As part of regular cash flow forecasting and financial management review, we have also cancelled contracts with community partners from whom we rent space. Regular giving has moved online and had initially increased when compared to the previous year. This has since fallen as the pandemic continues to affect the community.
COVID-19 has had a significant impact on most areas of our charity, including our achievements, future plans, volunteers and fundraising. The trustees continually review risk assessments for all activities and at this stage (January 2021) all activities continue online due to the nature and uncertainties of Covid-19. The only exceptions to this are partnership work with schools, which has not continued throughout the pandemic, youth work which has continued in line with NYA and government guidance, e.g., one to one work with vulnerable young people and support for vulnerable adults and people self-isolating both pastorally and with resources such as food. At this stage, it is difficult to assess the full impact of the virus on the long-term future and activities of the church. Particularly attention will
Registration 1167584
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DIDSBURY COMMUNITY CHURCH OF THE NAZARENE
be given to pastoral care and support during, throughout and post pandemic. We are hopeful and resilient, and continually review our current, future and financial plans to accommodate what lies ahead.
## FINANCIAL REVIEW
## Reserves
The Charity does not have a policy on Reserves as the expenditure and work of the Charity is reliant upon the ongoing support, tithes and offerings of the members and friends received at the weekly meetings. The Board of Trustees reviews on a periodic basis the anticipated income and expenditure for the next twelve months in order to ensure the ongoing work of the Charity.
## Financial Review of the Year
The Charity has continued throughout the year to meet and tailor the expenditure it incurs to the income received through grants, gift aid, the tithes, offerings and donations received. There is much more that the Board of Trustees would like to do, and we continue to explore these and the use of additional grants that may be available to enable these plans to become a reality.
The Receipts and P ayment A ccount shows that there was a net increase in cash funds during the year of £2,035.
Registration 1167584
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DIDSBURY COMMUNITY CHURCH OF THE NAZARENE
## DECLARATION
The Trustees declare that they have approved the Trustees’ report above.
Signed on behalf of the Charity’s Trustees on 2[nd] June 2021.
TOM BURKE Co-Chair
ANDY HOLLINGWORTH Secretary
Registration 1167584
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## ’ TREASURER S REPORT
The Annual Receipts and Payments Accounts for the period 01 October 2019 to 30 September 2020 are attached in separate PDF document, together with the independent examiners report for perusal and acceptance.
## DIDSBURY COMMUNITY CHURCH OF THE NAZARENE
## Income
We were blessed by tithing of £19,539 in the period together with grants totaling £1505, general offerings of £4,875, Gift Aid of £5,691, and other income of £666.
## Expenditure
As with most Charitable and Educational entities, staff costs are the largest area of expenditure. Didsbury Community Church operates a model of part time staff to cover several missional areas. The Pastors’ salary, together with all other paid staff, is reviewed on an annual basis and this year they received a 2.5% salary increase and we are pleased to report that we continue to pay above the National Living Wage.
We also fully paid our District rebate of £4,121
## SAVINGS ACCOUNT
You will notice we ended this year with £8,524 in the Current Account; we also now have a Savings Account with £1,058 at the end of the year.
## RESPECTFULLY SUBMITTED
I respectfully submit these accounts for your approval.
## ANDY HOLLINGWORTH
## Treasurer
Please see separate document for independent examiners report and accounts.
Registration 1167584
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1 of 3
## Independent examiner’s report on the accounts
## Section A: Ind dent examiner’s r ort epen ep
Report to the trustees/ members of
Charity Name DIDSBURY COMMUNITY CHURCH OF THE NAZARENE
On accounts for the year ended Set out on pages
||1167584|
|---|---|
|||
|4 AND 5||
Respective The charity’s trustees are responsible for the preparation of the accounts. responsibilities of The charity’s trustees consider that an audit is not required for this year trustees and examiner 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.
October 2016
Charity accounts templates – Independent examiner’s report on the accounts
2 of 3
## Section A: Independent examiner’s report (cont)
Independent In connection with my examination, no matter has come to my attention examiner’s statement (other than that disclosed below *)
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.
- _Please delete the words in the brackets if they do not apply._
|Signed:
Name:
Relevantprofessional
qualification(s)orbody
(ifany):
Address:|Date:||
|---|---|---|
|||21 FEBRUARY 2021|
||||
||SHEILA STRONG||
||||
||MEMBER OF THE ASSOCIATION OF ACCOUNTING TECHNICIANS||
||||
||4 BROOK FOLD, BROOKLANDS||
||CHAPEL-EN-LE-FRITH, HIGH PEAK, DERBYSHIRE||
||SK23 0BB||
October 2016
Charity accounts templates – Independent examiner’s report on the accounts
3 of 3
## Section B: Disclosure
Only complete if the examiner needs to highlight material problems.(E.g. accounting records have not been kept in accordance with s132 of the Charities’ Act 2011 and those accounts do not comply with the requirements of the 2008 Regulations setting out the form and content of charity accounts; any material expenditure or action which appears not to be in accordance with the trusts of the charity; any failure to be provided with information and explanations by any past or present trustee, officer or employee; and any material consistency between the accounts and the trustees’ annual report.)
Give here brief details of any items that the examiner wishes to disclose.
October 2016
Charity accounts templates – Independent examiner’s report on the accounts
## **DIDSBURY COMMUNITY CHURCH INCOME STATEMENT FOR OCTOBER 1ST 2019 TO 30 SEPTEMBER 2020**
|**Revenue**
Missional Communities
Didsbury Toddler Time
Families Together
Youth Missional Communities
Youth
Administrative
Standing Orders
Bank Transfers
General Offerings
Special Gift Offerings
Special Offerings
Special Offerings - Slavery
Special Offerings - Feeedom/Pastoral Aid Fund
Special Offerings - Musa
Gift Aid
Miscellaneous
Special Event
Youth Intern Donations
Transfer from Deposit account|**2019-20**
£62.50
£535.76
£19,539.65
£1,504.74
£3,230.93
£925.22
£697.35
£22.27
£5,691.21
£67.30
**£32,276.93**
£18,535.14
£40.00
£151.68
£1,920.96
£1,477.80
£382.12
£442.69
£152.79
£149.11
£228.50
£561.58
£771.30
£289.39
£118.54
£12.99
£49.98
£82.50
£35.08|**2018-19**|
|---|---|---|
|||£82.00
£132.60
£721.56
£16,538.00
£1,000.00
£3,065.15
£5.00
£84.05
£123.23
£5,496.11
£384.05
£2,000.00
£11,455.27|
|**TOTAL Revenue**||**£41,087.02 **|
|**Expense**
Administrative
Staff
Salary Associate Pastor /Team leader
Rent for Associate Pastor
Ministers Expenses
Pastoral Aid Fund
Youth team Leader
Family team leader
Office and rental
Regular Rental Agreements
Other Rental Space
Insurance
General Publicity/Advertising
Printing/Photocopying/ Other NTC Charges
Church Disclosure and Barring Service
Miscellaneous
Church Equipment
Payroll and Gift Aid services
Training/Licences/Church Equipment
Watoto child
Broad oak
Missional Communities
Create
Sundries
Missional Offering
Splash
Families Together- Messy Church
Toddler Time
Broadoak create||£17,537.98
£2,100.00
£6,462.24
£386.35
£1,443.00
£404.35
£176.19
£339.85
£156.75
£426.22
£859.63
£276.00
£760.53
£358.19
£97.20
£37.99
£32.99
£142.47|
|Youth Missional Communities
Youth
Events
Fellowship Meals/Event
Festival
Dare to Dream 2 Conference/Anniversary
repayment toDistrict|£471.86
£83.15
£63.61
£99.40
£4,121.20
**£30,241.37**
**£32,276.93**
**£30,241.37**
**£2,035.56**|£369.68
£87.23
£658.95
£4,491.00|
|---|---|---|
|**TOTAL Expense**||**£37,604.79**|
|**ANALYSIS**
**Monthly Revenue**
**Monthly Expense**||**£41,087.02**
**£37,604.79**|
|**INCOME/(LOSS)**||**£3,482.23**|
## **Didsbury Community Church Assets**
|**Savings Account Balance**
**Current Account balance ( cfwd)**
Consisting of:
Youth Zone
Didsbury Community Church
**Total**|**£1,058.57**
**£8,524.54**
£ 325.76
£ 8,198.78
**£ 8,524.54**|**£1,049.76**|
|---|---|---|
|||**£6,390.84**|
|||£ 249.96
£ 6,140.88|
|||**£ 6,390.84**|
1 of 3
## Independent examiner’s report on the accounts
## Section A: Ind dent examiner’s r ort epen ep
Report to the trustees/ members of
Charity Name DIDSBURY COMMUNITY CHURCH OF THE NAZARENE
On accounts for the year ended Set out on pages
||1167584|
|---|---|
|||
|4 AND 5||
Respective The charity’s trustees are responsible for the preparation of the accounts. responsibilities of The charity’s trustees consider that an audit is not required for this year trustees and examiner 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.
October 2016
Charity accounts templates – Independent examiner’s report on the accounts
2 of 3
## Section A: Independent examiner’s report (cont)
Independent In connection with my examination, no matter has come to my attention examiner’s statement (other than that disclosed below *)
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.
- _Please delete the words in the brackets if they do not apply._
|Signed:
Name:
Relevantprofessional
qualification(s)orbody
(ifany):
Address:|Date:||
|---|---|---|
|||21 FEBRUARY 2021|
||||
||SHEILA STRONG||
||||
||MEMBER OF THE ASSOCIATION OF ACCOUNTING TECHNICIANS||
||||
||4 BROOK FOLD, BROOKLANDS||
||CHAPEL-EN-LE-FRITH, HIGH PEAK, DERBYSHIRE||
||SK23 0BB||
October 2016
Charity accounts templates – Independent examiner’s report on the accounts
3 of 3
## Section B: Disclosure
Only complete if the examiner needs to highlight material problems.(E.g. accounting records have not been kept in accordance with s132 of the Charities’ Act 2011 and those accounts do not comply with the requirements of the 2008 Regulations setting out the form and content of charity accounts; any material expenditure or action which appears not to be in accordance with the trusts of the charity; any failure to be provided with information and explanations by any past or present trustee, officer or employee; and any material consistency between the accounts and the trustees’ annual report.)
Give here brief details of any items that the examiner wishes to disclose.
October 2016
Charity accounts templates – Independent examiner’s report on the accounts
## **DIDSBURY COMMUNITY CHURCH INCOME STATEMENT FOR OCTOBER 1ST 2019 TO 30 SEPTEMBER 2020**
|**Revenue**
Missional Communities
Didsbury Toddler Time
Families Together
Youth Missional Communities
Youth
Administrative
Standing Orders
Bank Transfers
General Offerings
Special Gift Offerings
Special Offerings
Special Offerings - Slavery
Special Offerings - Feeedom/Pastoral Aid Fund
Special Offerings - Musa
Gift Aid
Miscellaneous
Special Event
Youth Intern Donations
Transfer from Deposit account|**2019-20**
£62.50
£535.76
£19,539.65
£1,504.74
£3,230.93
£925.22
£697.35
£22.27
£5,691.21
£67.30
**£32,276.93**
£18,535.14
£40.00
£151.68
£1,920.96
£1,477.80
£382.12
£442.69
£152.79
£149.11
£228.50
£561.58
£771.30
£289.39
£118.54
£12.99
£49.98
£82.50
£35.08|**2018-19**|
|---|---|---|
|||£82.00
£132.60
£721.56
£16,538.00
£1,000.00
£3,065.15
£5.00
£84.05
£123.23
£5,496.11
£384.05
£2,000.00
£11,455.27|
|**TOTAL Revenue**||**£41,087.02 **|
|**Expense**
Administrative
Staff
Salary Associate Pastor /Team leader
Rent for Associate Pastor
Ministers Expenses
Pastoral Aid Fund
Youth team Leader
Family team leader
Office and rental
Regular Rental Agreements
Other Rental Space
Insurance
General Publicity/Advertising
Printing/Photocopying/ Other NTC Charges
Church Disclosure and Barring Service
Miscellaneous
Church Equipment
Payroll and Gift Aid services
Training/Licences/Church Equipment
Watoto child
Broad oak
Missional Communities
Create
Sundries
Missional Offering
Splash
Families Together- Messy Church
Toddler Time
Broadoak create||£17,537.98
£2,100.00
£6,462.24
£386.35
£1,443.00
£404.35
£176.19
£339.85
£156.75
£426.22
£859.63
£276.00
£760.53
£358.19
£97.20
£37.99
£32.99
£142.47|
|Youth Missional Communities
Youth
Events
Fellowship Meals/Event
Festival
Dare to Dream 2 Conference/Anniversary
repayment toDistrict|£471.86
£83.15
£63.61
£99.40
£4,121.20
**£30,241.37**
**£32,276.93**
**£30,241.37**
**£2,035.56**|£369.68
£87.23
£658.95
£4,491.00|
|---|---|---|
|**TOTAL Expense**||**£37,604.79**|
|**ANALYSIS**
**Monthly Revenue**
**Monthly Expense**||**£41,087.02**
**£37,604.79**|
|**INCOME/(LOSS)**||**£3,482.23**|
## **Didsbury Community Church Assets**
|**Savings Account Balance**
**Current Account balance ( cfwd)**
Consisting of:
Youth Zone
Didsbury Community Church
**Total**|**£1,058.57**
**£8,524.54**
£ 325.76
£ 8,198.78
**£ 8,524.54**|**£1,049.76**|
|---|---|---|
|||**£6,390.84**|
|||£ 249.96
£ 6,140.88|
|||**£ 6,390.84**|