Charity Registration Number: 1168877
TeleEEG
Financial Statements
For the Year Ending 31 October 2024
JANE ASCROFT ACCOUNTANCY LIMITED
Chartered Accountants Enterprise House Harmire Enterprise Park Barnard Castle County Durham DL12 8XP
TeleEEG
Financial Statements
Year Ended 31 October 2024
| Page | |
|---|---|
| Trustees' Annual Report | 1 |
| Independent Examiner's Report to the Trustees | 7 |
| Statement of Financial Activities | 8 |
| Statement of Financial Position | 9 |
| Notes to the Financial Statements | 10 |
| The Following Pages Do Not Form Part of the Financial Statements | |
| Detailed Statement of Financial Activities | 17 |
TeleEEG
Trustees' Annual Report
Year Ended 31 October 2024
The trustees present their report and the unaudited financial statements of the charity for the year ended 31 October 2024.
Objectives and Activities
The objects of TeleEEG are to relieve sickness and to preserve health among people with epilepsy in developing countries by providing or assisting in the provision of electroencephalogram (EEG) equipment, financial assistance, support, education and practical advice. Further, interpretation and reporting of EEGs produced by Epilepsy Clinics in the developing world is carried out remotely by our team of volunteer doctors.
The main activities undertaken over the period of 1st November 2023 to 31st October 2024 include the following:
-
The provision of EEG machines and/or service to new and existing TeleEEG clinics in the developing world plus the replacement or addition of resources for a further 2 existing clinics including electrodes and replacement peripherals. This allowed clinics to record the EEGs in patients with potential epilepsy.
-
Training of staff for 2 new clinics in 2 countries both locally delivered on-site and online remotely. The staff can now competently carry out EEGs and upload them for reporting.
-
The recruitment of an additional 17 volunteer professional EEG interpreters, from 24 new applicants, bringing the recruited team total to 137. These volunteers are qualified neurologists or clinical neurophysiologists. They download the EEGs, interpret them and then send a report to the relevant clinics. Not all are active at all times, some take extended breaks from volunteering from time to time depending on personal commitments.
-
Ongoing support, communications and infrastructure required to maintain service in low- and middle-income countries - through the TeleEEG clinics previously set-up and this year's addition of new clinics. Total Clinics world-wide: 67, in 28 countries.
-
The interpretation of 3,690 EEGs in the period. This has meant improved management for patients, helping to identify epilepsy and the type of epilepsy.
1
TeleEEG
Trustees' Annual Report (continued)
Year Ended 31 October 2024
Public Benefit
The trustees have had regard to the Charity Commission's guidance on public benefit.
Contribution by volunteers
The contribution made by volunteers to the service this year has been invaluable. Their skills have been given free of charge and they have interpreted 3,690 EEGs this year. The value of their time contribution in fiscal terms this year equates to £553,500 worth of specialist medical volunteer input in training, consultancy and diagnosis. This has meant that a large number of people have benefited from accurate epilepsy diagnosis and hence appropriate management.
Through our total activities to date, from inception of the TeleEEG as a concept in 2010 and proof of pilot in 2011 through to this our fifth year as a registered charity, we have raised total funds and donations in excess of £210,000.
This has been leveraged into over £2.5 million worth of high value medical consultancy and equipment provision, despite the extreme scarcity of these resources in situ globally.
Over 23,000 cases have been diagnosed by the TeleEEG team to date, in low- and middle-income countries worldwide.
The resultant quality of life improvements for patients diagnosed with and treated for epilepsy via TeleEEG, and their families are well documented in our website.
2
TeleEEG
Trustees' Annual Report (continued)
Year Ended 31 October 2024
Achievements and Performance
New Clinics Enabled 2023 - 2024
Mongolia - RehaMed Clinic Ulaanbaatar Lesotho - second clinic Makoanyane Military Hospital Guinea - Dubreka Hope Ignited
Additional resources donated to existing clinics
Bolivia - Hospital Santa Bárbara SucreNigeria - Ecuador - Hospital Maria Velasco Ibarra Tena Haiti - Polyclinique 209 The Gambia - FESS-GAM Epilepsy Centre - Banjul Ukraine - St. Nicholas Lviv City Children's Hospital
Existing TeleEEG Clinics
We have continued to provide charitable support to 52 existing TeleEEG clinics in 21 countries during the year, providing them with ongoing advice, training and remote diagnosis of epilepsy by telemedicine through our system and team, as required.
Enabled clinics at 31st October 2024
Bolivia - Hospital de Ninos de Santa Cruz Bolivia - Hospital San Juan de Dios Bolivia - Hospital Santa Bárbara Sucre Cameroon - Etougebe Baptist Hospital, Yaounde D R Congo - Lubumbashi Clinic D R Congo - Bukavu General Hospital Clinic Ecuador - Hospital Maria Velasco Ibarra Tena Ecuador - Hospital St Cruz Galapagos eSwatini - Mbabane Hospital Ethiopia - Gondar Epilepsy Clinic Guatemala - Grace Epilepsy Clinic Guinea - Chu de Conakry Hospital Guyana Epilepsy Clinic Haiti - Polyclinique 209 India - Arpana Hospital Iraq - Sakooni Neuroscience Center Kenya - Kenyatta National Hospital Kenya - Kisii Hospital Kenya - Lugulu Mission Hospital Kenya - Nandi Hills Medical Centre Kenya - Nyamira Hospital Kenya - FPE Epilepsy Neurology Centre Lesotho - Makoanyane Military Hospital Mali - Centre Medical Alliance Hospital Myanmar - Childrens Hospital Mandalay Myanmar - Mandalay Hospital Myanmar - Myitkyina Hospital Myanmar - Sitatu Hospital Nepal - Dhulkhel Hospital Nepal - Tribhuvan University Teaching Hospital Nigeria - Carebridge Clinics Nigeria - Federal Medical Centre, Umuahia, Abia State Nigeria - Federal Neuropsychiatric Hospital Lagos Nigeria - Ganop Medical Physiology Unit, Awka Nigeria - Haske Dominican Hospital, Dabai in Zuru, Kebbi State Nigeria - Human Race Clinic
3
TeleEEG
Trustees' Annual Report (continued)
Year Ended 31 October 2024
Nigeria - Ilorin Teaching Hospital Nigeria - Leo's Medical Diagnostic Centre Lagos Nigeria - Obafemi Awolowo University Ile-Ife Nigeria - University of Port Harcourt Teaching Hospital, Rivers State Nigeria - University College Hospital Nigeria - University of Nigeria Teaching Hospital Enugu Nigeria - Usmanu Danfodiyo UTH Pakistan - Najam Medical Centre Pakistan - Nawabshah Sindh Hospital Pakistan - Noushehro Feroz Sindh Clinic Pakistan - Pakhtunkhwa Neurodiagnostic Center Rwanda - Ndera Hospital Sierra Leone - Ola During Children's Hospital, Freetown (ODCH) Sierra Leone - Holy Spirit Hospital, Makeni Sierra Leone - Kissi Psychiatric Hospital, Freetown Sierra Leone - University of SL Teaching Hospitals Complex (USLTH) Tanzania - Mnazi Mmoja Hospital Zanzibar The Gambia - FESS-GAM Epilepsy Centre - Banjul Uganda - Mbabara Hospital Uganda - Mulago Hospital Ukraine - St. Nicholas Lviv City Children's Hospital Zambia - Country Travellers Clinic-Lusaka Zambia - University Teaching Hospital - Lusaka Zambia - Levy Mwanawasa UTH - Lusaka Zambia - Chainama Hills College Hospital - Lusaka Zambia - Ndola Teaching Hospital - Ndola Zambia - Arthur Davison Children's Hospital - Ndola Zambia - Kitwe Teaching Hospital - Kitwe Zambia - Buchi Community Clinic Chimwemwe - Kitwe Zambia - Livingstone General Hospital - Livingstone Zimbabwe - Bulawayo Hospital Zimbabwe - Epilepsy Resource Centre
Other information
Significant donations received in the period:
James Archer Trust £7,500 Just giving Fund raising £405
Working partnerships continue with:
-
ROW Foundation
-
Rotary International
-
American Clinical Neurophysiology Society (ACNS)
-
UK Centre for Process Innovation (CPI)
-
BrainCapture.dk
-
Harvard (AI Diagnostic Toolset)
We were successful this year in registering TeleEEG as a trademark in the US. As such this is now in place for both Europe and US.
4
TeleEEG
Trustees' Annual Report (continued)
Year Ended 31 October 2024
Financial Review
TeleEEG received a total of £11,945 for the period 1st Nov 2023 to 31st October 2024. This was made up of donations from individuals and £7,500 from the James Archer Trust. Outgoings were for the purchase of EEG machines and the cost of travel for in person training, costing a total of £12,234. This left £902 in our funds.
Reserves policy
The charity does not have a regular income from donations. When this occurs, it will be our policy to maintain a balance on unrestricted funds (if possible), which equates to at least three months unrestricted payments.
On 31st October 2024 our reserves were £902.
.
Although charity donations are small, this continues to improve. The organisation is underpinned by our greatest strength - an ability to leverage scarce specialist medical skills through our global team of volunteering neurophysiology consultants, innovative technological approach and virtual organisation.
Structure, Governance and Management
TeleEEG is a Charitable Incorporated Organisation governed by its constitution.
Trustee selection methods
The members or the charity trustees may at any time decide to appoint a new charity trustee, whether in place of a charity trustee who has retired or been removed in accordance with clause 15 (Retirement and removal of charity trustees) of our constitution, or as an additional charity trustee, provided that the limit specified in clause 12(3) on the number of charity trustees would not as a result be exceeded.
Reference and Administrative Details
Registered charity name TeleEEG Charity registration number 1168877 Principal office The White House 15 Holywell Avenue Whitley Bay Tyne & Wear NE25 8EE The Trustees Anne Clarke Michael Wright Dr Stephen Coates Dr Tan Chong Tin Charlotte Stow
5
TeleEEG
Trustees' Annual Report (continued)
Year Ended 31 October 2024
Independent Examiner
Jane Ascroft FCA MA (Cantab) Enterprise House Harmire Enterprise Park Barnard Castle County Durham DL12 8XP
The trustees' annual report was approved on 22[nd] July 2025 and signed on behalf of the board of trustees by:
Dr Stephen Coates Trustee
6
TeleEEG
Independent Examiner's Report to the Trustees of TeleEEG
Year Ended 31 October 2024
I report to the trustees on my examination of the financial statements of TeleEEG ('the charity') for the year ended 31 October 2024.
Responsibilities and Basis of Report
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent Examiner's Statement
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:
-
accounting records were not kept in respect of the charity as required by section 130 of the Act; or
-
the financial statements do not accord with those records; or
-
the financial statements 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.
Jane Ascroft FCA MA (Cantab) Independent Examiner
Enterprise House Harmire Enterprise Park Barnard Castle County Durham DL12 8XP
7
TeleEEG
Statement of Financial Activities
Year Ended 31 October 2024
| 2024 | 2023 | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | ||||
| funds | funds | Total funds | Total funds | ||
| Note | £ | £ | £ | £ | |
| Income and endowments | |||||
| Donations and legacies | 4 | 4,445 | 7,500 | 11,945 | 27,803 |
─────── |
─────── |
──────── |
──────── |
||
| Total income | 4,445 | 7,500 | 11,945 | 27,803 | |
═══════ |
═══════ |
════════ |
════════ |
||
| Expenditure | |||||
| Expenditure on charitable activities | 5,6 | 4,734 | 7,500 | 12,234 | 46,119 |
─────── |
─────── |
──────── |
──────── |
||
| Total expenditure | 4,734 | 7,500 | 12,234 | 46,119 | |
═══════ |
═══════ |
════════ |
════════ |
||
─────── |
─────── |
──────── |
──────── |
||
| Net expenditure and net movement | in | ||||
| funds | (289) | – | (289) | (18,316) | |
═══════ |
═══════ |
════════ |
════════ |
||
| Reconciliation of funds | |||||
| Total funds brought forward | 1,191 | – | 1,191 | 19,507 | |
─────── |
─────── |
──────── |
──────── |
||
| Total funds carried forward | 902 | – | 902 | 1,191 | |
═══════ |
═══════ |
════════ |
════════ |
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
The notes on pages 10 to 15 form part of these financial statements.
8
TeleEEG
Statement of Financial Position
31 October 2024
| 2024 | 2023 | ||
|---|---|---|---|
| Note | £ | £ | |
| Current Assets | |||
| Cash at bank and in hand | 1,202 | 1,491 | |
| Creditors: amounts falling due within one year | 10 | 300 | 300 |
| ─────── | ─────── | ||
| Net Current Assets | 902 | 1,191 | |
| ──── | ─────── | ||
| Total Assets Less Current Liabilities | 902 | 1,191 | |
| ──── | ─────── | ||
| Net Assets | 902 | 1,191 | |
| ════ | ═══════ | ||
| Funds of the Charity | |||
| Unrestricted funds | 902 | 1,191 | |
| ──── | ─────── | ||
| Total charity funds | 11 | 902 ════ |
1,191 ═══════ |
These financial statements were approved by the board of trustees and authorised for issue on 22[nd] July 2025, and are signed on behalf of the board by:
Dr Stephen Coates Trustee
The notes on pages 10 to 15 form part of these financial statements.
9
TeleEEG
Notes to the Financial Statements
Year Ended 31 October 2024
1. General Information
The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is The White House, 15 Holywell Avenue, Whitley Bay, Tyne & Wear, NE26 3AH.
2. Statement of Compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Charities Act 2011.
3. Accounting Policies
Basis of Preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going Concern
There are no material uncertainties about the charity’s ability to continue.
Judgements and Key Sources of Estimation Uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The trustees consider that there are no significant estimates or judgements affecting these financial statements.
Fund Accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.
Income
All income is included in the statement of financial activities when entitlement has passed to the charity, it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:
10
TeleEEG
Notes to the Financial Statements (continued)
Year Ended 31 October 2024
3. Accounting Policies (continued)
Income (continued)
-
income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.
-
legacy income is recognised when receipt is probable and entitlement is established.
-
income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.
-
income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.
Expenditure
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:
-
expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods.
-
expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.
-
other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.
Financial Instruments
The charity only has financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.
11
TeleEEG
Notes to the Financial Statements (continued)
Year Ended 31 October 2024
Debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
Accrued income and tax recoverable is included at the best estimate of the amounts receivable at the balance sheet date.
Cash at Bank and in Hand
Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
Creditors
Creditors are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are normally recognised at their settlement amount after allowing for any trade discounts due.
Taxation
The company is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the company is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
4. Donations and Legacies
| Unrestricted | Restricted | Total Funds | |
|---|---|---|---|
| Funds | Funds | 2024 | |
| £ | £ | £ | |
| Donations | 4,445 | – | 4,445 |
| James Archer Trust | – | 7,500 | 7,500 |
─────── |
─────── |
──────── |
|
| 4,445 | 7,500 | 11,945 | |
═══════ |
═══════ |
════════ |
12
TeleEEG
Notes to the Financial Statements (continued)
Year Ended 31 October 2024
4. Donations and Legacies (continued)
| Unrestricted | Restricted | Total Funds | ||
|---|---|---|---|---|
| Funds | Funds | 2023 | ||
| £ | £ | £ | ||
| Donations | 18,240 | – | 18,240 | |
| ROW Foundation | – | 6,313 | 6,313 | |
| Durham Elvet Rotary Group | 1,000 | – | 1,000 | |
| BMA | – | 2,250 | 2,250 | |
──────── |
─────── |
──────── |
||
| 19,240 | 8,563 | 27,803 | ||
════════ |
═══════ |
════════ |
||
| 5. | Expenditure on Charitable Activities by Fund Type | |||
| Unrestricted | Restricted | Total Funds | ||
| Funds | Funds | 2024 | ||
| £ | £ | £ | ||
| Expenditure on charitable activities | 4,734 | 7,500 | 12,234 | |
═══════ |
═══════ |
════════ |
||
| Unrestricted | Restricted | Total Funds | ||
| Funds | Funds | 2023 | ||
| £ | £ | £ | ||
| Expenditure on charitable activities | 33,081 | 13,038 | 46,119 | |
════════ |
════════ |
════════ |
||
| 6. | Expenditure on Charitable Activities by Activity Type | |||
| Activities | ||||
| undertaken | Total funds | Total fund | ||
| directly | 2024 | 2023 | ||
| £ | £ | £ | ||
| Expenditure on charitable activities | 12,234 | 12,234 | 46,119 | |
════════ |
════════ |
════════ |
||
| 7. | Independent Examination Fees | |||
| 2024 | 2023 | |||
| £ | £ | |||
| Fees payable to the independent examiner for: | ||||
| Independent examination of the financial statements | 300════ |
300════ |
8. Staff Costs
The average head count of employees during the year was Nil (2023: Nil).
No employee received employee benefits of more than £60,000 during the year (2023: Nil).
9. Trustee Remuneration and Expenses
Trustees received no remuneration or expenses during the current or previous year.
13
TeleEEG
Notes to the Financial Statements (continued)
Year Ended 31 October 2024
10. Creditors: amounts falling due within one year
| 2024 | 2023 | |
|---|---|---|
| £ | £ | |
| Accruals and deferred income | 300 | 300 |
════ |
════ |
11. Analysis of Charitable Funds
Unrestricted funds
| Unrestricted funds | ||||
|---|---|---|---|---|
| At | At | |||
| 1 November | 31 October | |||
| 2023 | Income | Expenditure | 2024 | |
| £ | £ | £ | £ | |
| General funds | 1,191 | 4,445 | (4,734) | 902 |
═══════ |
═══════ |
═══════ |
════ |
|
| At | At | |||
| 1 November | 31 October | |||
| 2022 | Income | Expenditure | 2023 | |
| £ | £ | £ | £ | |
| General funds | 15,032 | 19,240 | (33,081) | 1,191 |
════════ |
════════ |
════════ |
═══════ |
|
| Restricted funds | ||||
| At 1 | At | |||
| November | 31 October | |||
| 2023 | Income | Expenditure | 2024 | |
| £ | £ | £ | £ | |
| James Archer Trust | – | 7,500 | (7,500) | – |
──── |
─────── |
─────── |
──── |
|
| – | 7,500 | (7,500) | – |
|
════ |
═══════ |
═══════ |
════ |
|
| At | At | |||
| 1 November | 31 October | |||
| 2022 | Income | Expenditure | 2023 | |
| £ | £ | £ | £ | |
| ROW Foundation | 4,475 | 6,313 | (10,788) | – |
| BMA | – | 2,250 | (2,250) | – |
─────── |
─────── |
──────── |
──── |
|
| 4,475 | 8,563 | (13,038) | – |
|
═══════ |
═══════ |
════════ |
════ |
14
TeleEEG
Notes to the Financial Statements (continued)
Year Ended 31 October 2024
12. Analysis of Net Assets Between Funds
| Unrestricted | Total Funds | |
|---|---|---|
| Funds | 2024 | |
| £ | £ | |
| Current assets | 1,202 | 1,202 |
| Creditors less than 1 year | (300) | (300) |
─────── |
─────── |
|
| Net assets | 902 | 902 |
═══════ |
═══════ |
|
| Unrestricted | Total Funds | |
| Funds | 2023 | |
| £ | £ | |
| Current assets | 1,491 | 1,491 |
| Creditors less than 1 year | (300) | (300) |
─────── |
─────── |
|
| Net assets | 1,191 | 1,191 |
═══════ |
═══════ |
15
Year Ended 31 October 2024
TeleEEG
Management Information
The Following Pages Do Not Form Part of the Financial Statements.
16
TeleEEG
Detailed Statement of Financial Activities
Year Ended 31 October 2024
| 2024 | 2023 | |
|---|---|---|
| £ | £ | |
| Income and endowments | ||
| Donations | 4,445 | 18,240 |
| ROW Foundation | – | 6,313 |
| Durham Elvet Rotary Group | – | 1,000 |
| BMA | – | 2,250 |
| James Archer Trust | 7,500 | – |
──────── |
──────── |
|
| Total income | 11,945 | 27,803 |
════════ |
════════ |
|
| Expenditure | ||
| Write off gift aid debtor | – | 9,959 |
| Travel | 3,552 | 17,747 |
| Accountancy and professional fees | 430 | 300 |
| Shipping costs | 1,342 | 3,295 |
| IT systems and subscriptions | 2,382 | 2,369 |
| Bank charges and paypal fees | 111 | 237 |
| Donations to clinics | 3,076 | 9,212 |
| Training and conferences | 450 | – |
| Marketing and website | 891 | 3,000 |
──────── |
──────── |
|
| Total expenditure | 12,234 | 46,119 |
════════ |
════════ |
|
──────── |
──────── |
|
| Net expenditure | (289) | (18,316) |
════════ |
════════ |
17