REGISTERED CHARITY NUMBER: 1171022
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
FOR
SAMARITANS OF LIVERPOOL AND MERSEYSIDE
Malthouse & Company Chartered Accountants America House, Rumford Court Rumford Place Liverpool Merseyside L3 9DD
SAMARITANS OF LIVERPOOL AND MERSEYSIDE
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
| Page | |
|---|---|
| Report of the Trustees | 1 to 5 |
| Independent Examiner's Report | 6 |
| Statement of Financial Activities | 7 |
| Balance Sheet | 8 to 9 |
| Notes to the Financial Statements | 10 to 17 |
SAMARITANS OF LIVERPOOL AND MERSEYSIDE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025
The trustees present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of 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)'.
Background to formation of Charitable Incorporated Organisation
Samaritans of Liverpool and Merseyside has now completed five years of charitable work as a Charitable Incorporated Organisation (CIO), registration number 1171022, which is part of the federated charities of Samaritans, led and coordinated by the Central Charity of Samaritans.
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SAMARITANS OF LIVERPOOL AND MERSEYSIDE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025
OBJECTIVES AND ACTIVITIES
Objectives and aims
The Charity's objectives and aims are:
-
To enable persons in Liverpool and Merseyside and the surrounding area as well as elsewhere who are experiencing feelings of distress or despair, including those who may be at risk of suicide, to receive confidential emotional support at any time of the day or night in order to improve their emotional health and to reduce the incidence of suicide;
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To promote a better understanding in society of suicide, suicidal behaviour and the value of expressing feelings which may otherwise lead to suicide or impaired emotional health; and 3. To collaborate with and support Samaritans Central Charity and its affiliated branches in fulfilling these Objects.
How our work delivers our aims
In common with all the other branches of Samaritans, we provide services to support people who require emotional support, including those who are in distress, despair and who may be suicidal. We do this by providing, with other branches, a 24 hour service of confidential, non-judgemental emotional support by telephone, email, letter and face to face. We also run an established Listener scheme HMP Liverpool to help provide emotional support for those in the prison community. We also have an active and growing programme of outreach in the local community targeting those most in need of our support.
We are pleased to report that the effort of our volunteers during the year matched, and in some areas, exceeded the support we were able to provide in the previous year. In particular, our outreach initiatives and partnership work.
Governance of the Branch
The work of Samaritans as a federated charity involves the Central Charity and the affiliated CIO branches working closely together to achieve common aims and objectives. The framework for ensuring this is via the constitutions of the Central Charity and affiliated branches and also via a branch agreement and operating agreement which define how all parts of the federated charity work together.
The trustees of the branch, elected by the branch members, continue to oversee all aspects of governance. These include financial oversight, including setting a budget for the branch maintaining a Risk and Opportunity Register, ensuring compliance with Data Protection and Health and Safety law. Working as members of the Branch Leadership Team, but also in their own right, the Trustees set the expectations of the branch in line with the constitution and the branch and operating agreements with the Central Charity.
As well as working within the federated charity of Samaritans, the branch is responsible for its own finances.
Significant activities
Our helpline service remains for what we are best known. During the 2024/25 financial year volunteers freely gave their time in a number of different volunteer roles. This total does not include the hours spent travelling to their different duties, or the many hours that are not documented, particularly by members of the Branch Leadership Team.
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SAMARITANS OF LIVERPOOL AND MERSEYSIDE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025
FINANCIAL REVIEW
Investment policy and objectives
The Trustee Board has decided that the longer term reserves (defined as at least five years, but intended to be longer term in the absence of need for them) will be invested with a professional investment manager (Rathbones) to generate returns at least in line with inflation to preserve and grow the real value of the assets to support the financial stability and longevity of the charity and the support for its beneficiaries.
The trustees recognise the need to take some risk with their reserves in order to achieve enhanced returns over time.
The charity has a medium capacity for loss as while they have a long term investment horizon and an intention to not draw on the reserves meaningfully, the relative unreliability of the charity's income is a factor that could see the reserves funds used from time to time. The portfolio provides an important part of the funding mix of the charity and the relative importance of the reserves (and the income it generates) together with the limited other liquid assets and the potential to call on them restrains the risk that the long term investment horizon might otherwise afford.
The trustees will review this policy annually and/or in the event of a material change in circumstances.
Reserves policy
The Trustees believe that the Branch should hold financial reserves to ensure that the charity can continue to operate and meet the needs of callers in the event of unforeseen and potentially financially damaging circumstances arising. It has considered the reliability and continuance of future funding, timing of cashflows and working capital requirements, cover for unplanned emergency repairs and potential liabilities relating to staff should there be closure of a particular activity.
The Trustees consider therefore that it would be prudent to set aside an amount equivalent to 12 months' operating expenditure for administration, support, and fundraising costs of £120,000.00, and £55,000.00 for building maintenance given the nature of the age of the building in Clarence Street and its listing as a Grade 2 premises
Designated reserves
In addition, unrestricted funds have been designated for the following purposes:
Local Samaritan Project - a reserve to allow the Branch to undertake the development of a new project and areas of work involved and have set aside £12,500.00.
Restricted reserves
We currently do not hold any restricted reserves.
This reserves policy is monitored and reviewed by the Trustees annually.
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SAMARITANS OF LIVERPOOL AND MERSEYSIDE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025
FINANCIAL REVIEW
Treasurer's Statement
Samaritans work continues to be there those who reach out for emotional support and we are continually fundraising, campaigning and forging new projects to make sure people are listened to.
Our branch has received a number of legacies throughout its years and this year we have also been the beneficiary of people's kind remembrance. We are thankful, proud and very honoured to carry on our work in their memory.
We have been out fundraising which not only raises funds but awareness
. We have been working with Corporate Clients in providing specialist workshops on 'How to listen' which has been very successful, we have reached out to a large number of people in various sectors who are dealing with the public, sometimes when they are very vulnerable, and our work has helped them support others and each other.
Our listener scheme is a vital partnership with HMP Liverpool and we have supported many, many prisoner listeners. This continues to strengthen year on year and has been ongoing for more than 25 years.
We also have a veterans partnership where we can support and help military veterans through anything they are going through are we are honoured to be a part of this support.
Samaritans Liverpool and Merseyside has received donations from Corporate Businesses which are received with much thanks and help us man the phonelines.
Our service is confidential and available for 24 hours every day (365 days a year) without the help and support of the public and donations we would not be able to be there.
From our listeners who tell us how important our service is to them and from our amazing volunteers we say a huge thank you.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number
1171022
Principal address
25 Clarence Street Liverpool Merseyside L3 5TN
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SAMARITANS OF LIVERPOOL AND MERSEYSIDE
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2025
Trustees
S Campbell (Treasurer) T Summers (resigned 5.12.24) J Kibble S Kelly (Secretary) (resigned 5.12.24) T Murphy Mrs H Gilbert (Branch Director) D J Ellock (appointed 5.12.24) D Flitzgibbon (appointed 5.12.24) C R Leeman (appointed 5.12.24) N Muskett (appointed 5.12.24) Ms L Seresini (appointed 5.12.24) Ms E Bibby (appointed 5.12.24)
Independent Examiner
Guy Playfer BA FCA Malthouse & Company Chartered Accountants America House, Rumford Court Rumford Place Liverpool Merseyside L3 9DD
Bankers
HSBC 99-101 Lord Street Liverpool Merseyside L2 6PG Approved by order of the board of trustees on ............................................. and signed on its behalf by:
.................................................................... S Campbell - Trustee
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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF SAMARITANS OF LIVERPOOL AND MERSEYSIDE
Independent examiner's report to the trustees of Samaritans of Liverpool and Merseyside
I report to the charity trustees on my examination of the accounts of Samaritans of Liverpool and Merseyside (the Trust) for the year ended 31 March 2025.
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
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 Trust as required by Section 130 of the Act; or
-
the accounts do not accord with those records; or
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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.
Guy Playfer BA FCA
Malthouse & Company Chartered Accountants America House, Rumford Court Rumford Place Liverpool Merseyside L3 9DD
Date: .............................................
Page 6
SAMARITANS OF LIVERPOOL AND MERSEYSIDE
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025
| Unrestricted funds Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 110,535 Other trading activities 2 12,092 Investment income 3 6,266 Total 128,893 EXPENDITURE ON Raising funds 4 3,185 Charitable activities 5 Drop in service, prison visits, and telephone costs 124,458 Total 127,643 Net gains on investments 1,247 NET INCOME/(EXPENDITURE) 2,497 RECONCILIATION OF FUNDS Total funds brought forward 309,837 TOTAL FUNDS CARRIED FORWARD 312,334 |
Restricted Endowment funds fund £ £ - - - - - - - - - - - - - - - - - - - - - - |
31.3.25 Total funds £ 110,535 12,092 6,266 128,893 3,185 124,458 127,643 1,247 2,497 309,837 312,334 |
31.3.24 Total funds £ 28,910 8,176 6,713 43,799 (3,583) 116,278 112,695 7,896 (61,000) 370,837 309,837 |
|---|---|---|---|
The notes form part of these financial statements
Page 7
SAMARITANS OF LIVERPOOL AND MERSEYSIDE
BALANCE SHEET 31 MARCH 2025
| Unrestricted funds Notes £ FIXED ASSETS Tangible assets 9 87,423 Social investments 10 204,880 292,303 CURRENT ASSETS Prepayments and accrued income - Cash at bank and in hand 35,971 35,971 CREDITORS Amounts falling due within one year 11 (15,940) NET CURRENT ASSETS 20,031 TOTAL ASSETS LESS CURRENT LIABILITIES 312,334 NET ASSETS 312,334 |
Restricted Endowment funds fund £ £ - - - - - - - - - - - - - - - - - - - - |
31.3.25 Total funds £ 87,423 204,880 292,303 - 35,971 35,971 (15,940) 20,031 312,334 312,334 |
31.3.24 Total funds £ 105,260 200,367 305,627 2,588 24,538 27,126 (22,916) 4,210 309,837 309,837 |
|---|---|---|---|
The notes form part of these financial statements
continued...
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SAMARITANS OF LIVERPOOL AND MERSEYSIDE
BALANCE SHEET - continued 31 MARCH 2025
| FUNDS 12 Unrestricted funds TOTAL FUNDS |
312,334 312,334 |
309,837 |
|---|---|---|
| 309,837 |
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:
............................................. H Gilbert - Trustee
............................................. S Campbell - Trustee
The notes form part of these financial statements
Page 9
SAMARITANS OF LIVERPOOL AND MERSEYSIDE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
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% straight line Improvements to property - 4% straight line Fixtures and fittings - 15% on reducing balance Computer equipment - 25% on reducing balance
Fixed assets are initially recognised at 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 are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. Further explanation of the nature and purpose of each restricted fund is included in the notes to the financial statements.
continued...
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SAMARITANS OF LIVERPOOL AND MERSEYSIDE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025
1. ACCOUNTING POLICIES - continued
FUND ACCOUNTING
Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.
INVESTMENTS
Investments in quoted shares, traded bonds and similar are measured initially at cost and subsequently at fair value. Aquisitions are initially recognised at cost. Realised gains on disposals are calculated based on historic cost. The Statement of Financial Activities includes realised and unrealised gains and losses arising on investment revaluations and disposals throughout the year under the heading Net gains/(losses) on investments.' Cash held within the investment portfolio is shown as a fixed asset investment in the Balance Sheet.
The charity classifies the lease of shop premises, a photocopier, and CCTV equipment as operating leases. Rental charges are accounted for on a straight line basis over the term of the lease.
2. OTHER TRADING ACTIVITIES
3.
| OTHER TRADING ACTIVITIES | ||
|---|---|---|
| 31.3.25 | 31.3.24 | |
| £ | £ | |
| Fundraising events | 5,321 | 1,977 |
| Other income | 6,771 | 6,199 |
| 12,092 | 8,176 | |
| INVESTMENT INCOME | ||
| 31.3.25 | 31.3.24 | |
| £ | £ | |
| Investment Income | 6,266 | 6,713 |
continued...
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SAMARITANS OF LIVERPOOL AND MERSEYSIDE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025
4. RAISING FUNDS
INVESTMENT MANAGEMENT COSTS
| INVESTMENT MANAGEMENT COSTS | ||||
|---|---|---|---|---|
| 31.3.25 | 31.3.24 | |||
| £ | £ | |||
| Portfolio management | 3,000 | 3,000 | ||
| 5. | CHARITABLE ACTIVITIES COSTS | |||
| Support | ||||
| Direct | costs (see | |||
| Costs | note 6) | Totals | ||
| £ | £ | £ | ||
| Drop in service, prison visits, and | ||||
| telephone costs | 121,458 | 3,000 | 124,458 |
6. SUPPORT COSTS
| 2024 | 2023 | |
|---|---|---|
| £ | £ | |
| Governance costs | ||
| Independent examiner's fee | 3,200 | 3,000 |
| Professional Legal fees | 180 | 2,325 |
| 3,480 | 5,325 | |
7. TRUSTEES' REMUNERATION AND BENEFITS
The Board of Trustees as such received no remuneration from the charity for the year ended 31 March 2024 in their capacity as trustees.
continued...
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SAMARITANS OF LIVERPOOL AND MERSEYSIDE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025
7. TRUSTEES' REMUNERATION AND BENEFITS - continued
TRUSTEES' EXPENSES
The Board of Trustees only received travelling expenses in their capacity as Samaritan volunteers.The total travelling expenses paid to all volunteers during the year was £5,527 (2024: £4,292).
| 8. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted Restricted Endowment funds funds fund £ £ £ INCOME AND ENDOWMENTS FROM Donations and legacies 28,910 - - Other trading activities 8,176 - - Investment income 6,713 - - Total 43,799 - - EXPENDITURE ON Raising funds (3,583) - - Charitable activities Drop in service, prison visits, and telephone costs 116,278 - - Total 112,695 - - Net gains on investments 7,896 - - NET INCOME/(EXPENDITURE) (61,000) - - RECONCILIATION OF FUNDS Total funds brought forward 370,837 - - TOTAL FUNDS CARRIED FORWARD 309,837 - - |
Total funds £ 28,910 8,176 6,713 43,799 (3,583) 116,278 112,695 7,896 (61,000) 370,837 309,837 |
|---|---|
continued...
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SAMARITANS OF LIVERPOOL AND MERSEYSIDE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025
| 9. TANGIBLE FIXED ASSETS Improvements Freehold to property property £ £ COST At 1 April 2024 96,490 408,681 Additions - - At 31 March 2025 96,490 408,681 DEPRECIATION At 1 April 2024 25,452 384,857 Charge for year 1,544 16,102 At 31 March 2025 26,996 400,959 NET BOOK VALUE At 31 March 2025 69,494 7,722 At 31 March 2024 71,038 23,824 10. SOCIAL INVESTMENTS MARKET VALUE At 1 April 2024 Management charge Unrealised (loss)/gain on revaluation Dividends At 31 March 2025 NET BOOK VALUE At 31 March 2025 At 31 March 2024 |
Fixtures and fittings £ 64,330 4,090 68,420 57,785 2,357 60,142 8,278 6,545 |
Computer equipment £ 29,595 - 29,595 25,742 1,924 27,666 1,929 3,853 |
Totals £ 599,096 4,090 603,186 493,836 21,927 515,763 87,423 105,260 Other investments £ 200,367 (3,000) 1,247 6,266 204,880 204,880 200,367 |
|---|---|---|---|
The cash value of the above figure, which is held in a capital account prior to investment, is £11,190 (2024: £9,413).
continued...
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SAMARITANS OF LIVERPOOL AND MERSEYSIDE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025
10. SOCIAL INVESTMENTS - continued
Cost or valuation at 31 March 2025 is represented by:
| Valuation in 2025 11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE Trade creditors Other creditors 12. MOVEMENT IN FUNDS Unrestricted funds General fund TOTAL FUNDS Net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 128,893 TOTAL FUNDS 128,893 |
YEAR At 1.4.24 £ 309,837 309,837 Resources expended £ (127,643) (127,643) |
Other investments £ 204,880 31.3.25 31.3.24 £ £ 1,403 2,879 14,537 20,037 15,940 22,916 Net movement At in funds 31.3.25 £ £ 2,497 312,334 2,497 312,334 Gains and Movement losses in funds £ £ 1,247 2,497 1,247 2,497 |
|---|---|---|
continued...
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SAMARITANS OF LIVERPOOL AND MERSEYSIDE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025
12. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
| Unrestricted funds General fund TOTAL FUNDS |
At 1.4.23 £ 370,837 370,837 |
Net movement in funds £ (61,000) (61,000) |
At 31.3.24 £ 309,837 |
|---|---|---|---|
| 309,837 |
Comparative net movement in funds, included in the above are as follows:
| Unrestricted funds General fund TOTAL FUNDS |
Incoming resources £ 43,799 43,799 |
Resources expended £ (112,695) (112,695) |
Gains and Movement losses in funds £ £ 7,896 (61,000) 7,896 (61,000) |
|---|---|---|---|
A current year 12 months and prior year 12 months combined position is as follows:
| Unrestricted funds General fund TOTAL FUNDS |
At 1.4.23 £ 370,837 370,837 |
Net movement in funds £ (58,503) (58,503) |
At 31.3.25 £ 312,334 |
|---|---|---|---|
| 312,334 |
continued...
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SAMARITANS OF LIVERPOOL AND MERSEYSIDE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025
12. 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:
| Unrestricted funds General fund TOTAL FUNDS |
Incoming resources £ 172,692 172,692 |
Resources expended £ (240,338) (240,338) |
Gains and Movement losses in funds £ £ 9,143 (58,503) 9,143 (58,503) |
|---|---|---|---|
13. RELATED PARTY DISCLOSURES
A sum of £7,207 is payable to the Samaritans (Head Office) in respect of a branch levy for the year ended 31 March 2025 and is included in other creditors. During the year, £Nil was paid to the Samaritans (Head Office) in respect of the branch levy for the year ended 31 March 2025. However, a sum of £11.056 relating to year end 31st March 2024 was paid on 20th June 2024.
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