Charity registration number: 1176647 Helping Yorkshire Poundies (HYPS) REPORT AND UNAUDITED FINANCIAL STATEMENTS For the year ended 31 December 2023
Helping Yorkshire Poundies (HYPS Contents Page Legal and administrative information Trustees. report Independent examiner's report Statement of financial activities Balance sheet Notes to the accounts 8-13
Helping Yorkshire Poundies (HYPS Legal and administrative information For the year ended 31 December 2023 Reglstered Charlty number 1176647 Trustees N Bartholomew L Pearce Joanne Snaith Jenny Stott Chair Treasurer Resigned 0710612024 Appointed 02/0612025 Principal address Brinsworth Boarding Kennels Brinsworth Road Rotherham 560 SRW Independent Examiner Seven Hills Accountants Limited 57 Burton Street Sheffield 56 2HH
Helping Yorkshire Poundies (HYPS Trustees, report For the year ended 31 December 2023 The Trustees of the charity have pleasure in subrnitting their report and the financial statements for the year ended 31 December 2023. The financial statements have been prepared in accordance with the accounting policies set out in the notes to the accounts and comply with the Charity's Constitution and applicable law. Strurture, governance and mana8ement Helping Yorkshire Poundies IHYPSI was registered with the Charity Commission on 12 january 2018 with charitv number 1176647. It is a Charitable Incorporated Organisation and is governed by its Constitution. Previously the organisation was an unincorporated association, in 2 January 208 the assets and liabilities were transferred to the Charitable Incorporated Organisation of the sarne name. Apart from the first charity trustees, every trustee must be appointed by resolution passed at a properly convened meeting of the charity trustees. In selecting individuals for appointment as charity trustees, the charity trustees must have regard to the skills, knowledge and experience needed for the effective adrninistration of the CIO. No new trustees were recruited during 2023, but the current trustees are exploring options of recruiting further members in the near future to help expand the expertise of the current board. Charitable objectives and activities The objective of Helping Yorkshire Poundie5 15 to relieve the suffering of dogs in need of care and attention and to provide rehoming or other facilities for the reception, care and treatment of such dogs in Yorkshire and the surrounding areas. When planning the artivitie5 for the year, the tru5tee% confirm that they have tonsidered the Charity Commi55ion's guidance on public benefit. Helping Yorkshire Poundies is a small rescue centre based in South Yorkshire. We run our own block of kennels, which we rent from an adjacent commercial boarding kennels, and often use local, fully vetted and supported fostei families when dog5 need a special level of care not able to be given in kenne15 le.g. medical carel. The rescue receives dogs from stray pounds, many of whom would otherwise be put to sleep. We prioritise dogs who have medical needs which require assessment and treatment before they can be rehomed. We have seen a greater increase in those needing medical care in recent months and alwavs help where we can. Helping Yorkshire Poundie5 a150 help dogs in need from other areas. We are very frequently contacted by owner5 asking for help to take in and rehome their dogs and are also often asked by social services and vets to help dog5 whose owners are unable to care for them, and in the case of the vets, booked in to be put to sleep. Reasons for this vary but, as we would always advocate rehoming safelv via a reputable rescue, we always help when we can. We endeavour to help dogs re£ardle55 of their origin or situation a do8 in need 15 a dog in need. We help those most in need, if we have the appropriate resources to do so. However, true to our oriqinal foundinq ethos, we will always prioritise those in stray pounds. We provide individual care, attention and assessment to eath of our dogs. We pride ourselves on matching the right dog to the right home, as each do8 and each home have differin8, individual needs. A55essin8 both the needs of the dog and the potential new adopter are paramount to a successful rehoming process, and ultimately a long and happy permanent relationship between doE and owner.
Helping Yorkshire Poundies (HYPS Trustees, report- continued For the year ended 31 December 2023 Charltable oblectlves and actlvlties Icontlnuedl As well as being a rescue and rehoming centre in our own right, we also help to find appropriate rescue spaces for dogs in two of our local Yorkshire pounds, in recognition of the fact that each individual dog has differing needs, and may suit different '5et ups at different centre5. We also recognise that we have limited capacity to take in dog5. In doing this we also fund the transportation costs for many of these dogs to their respective rescue centres. Staffing During this year staff members were employed on a self-ernployed basis. The charity continues to be manaeed by Sarah Dobbs, who undertakes the majority of the day to day running of the kennels ènd administration. Sarah is 3sSlSted by Joanne Snaith and bNo other members, plus several volunteers who a5SiSt in walking the dogs and organi5ing fundraising event5,' and Several occasional volunteer5 and foster carers. The charity is also assisted by Cathy Ruston who helps significantly with fundraising, particularly running the very successful Kennel Sponsorship scheme, Achievements and Pèrformance The charity has thi5 year continued to help dog5 both from pound5 and people in the local comrnunity. We have continued to See a rise in those needing help, and have successfully rehomed 187 do85 in the year ending 315t December 2023. We have continued to build our 'Sponsor a Kennel" scheme, whereby supporters donate monthly and are allocated a kennel, from whith they are provided with updates. This provides a steady, regular and predictable income for the charity, and we are incredibly 8rateful both to our sponsors and to our volunteer Cathy Ruston who runs the scheme. We have been incredibly grateful for the continued support of several organisations who donate regularly to Helpirig Yorkshire Poundies The Gallimore Trust, Paw5 Locally who run a local charity shop and donate all proceeds to local animal charities, Wags and Bone5 Staffy Support who donate regularly, and West Country Bullie Walks group who donate directly to our vets. And finally, a particular thanks to our loyal supporters on social media who regularly offer support, donate and allow us to continue helping those dogs most in need, and not shirk away from dogs who need very costly veterinary care. Helpirig Yorkshire Poundie5 endeavours to continue to grow and help a5 many dogs as possible, whi15t providing high quality individual care and rehoming services. As well as being a service to dogs in desperate need, we provide an invaluable service to the local community by helping individuals with their dogs when they are unable to care for them and have nowhere else to turn. Financial Review and Reserves Policy The Statement of Financial Activities for the year is set out on page 6 of the financial statements. Income for the year amounted to £301,84812022.' £223,758). The main regular income sources are donations and adoption fees. Total expenditure amounted to £263.45812022'. £232.2691. In 2023 the surplus on the general fund was £38,39012022.. deficit of £8,511). The charity endeavours to hold reserves of a minimurn of £65,000 which reflects 3 months, expenditure This is agreed to be sufficient to protect the charity and allow it to continue to carry out its aims and objectives in the event of an unexpected drop in funding.
Helping Yorkshire Poundies (HYPS Trustees, report- continued For the year ended 31 December 2023 Financlal ftevlew and Reseryes Pollcy It is held in recognition of the possibility of large unexpected veterinary bills, which can often be unpredictable due to the nature of the charity's activities. The level of reserves is considered a sufficient 'safety net. to allow U5 to provide all necessary treatment to those in our care, when unexpectedly large or numerous bills arise, beyond the scope of our usual fundraising capabilitie5. It is also considered sufficient to provide seNices to remaining dogs and seek alternative housing, should the charity break down and cease operation. Free re5erve5 a5 t 31 December 2023 were £94,03812022= £55,648). The tru5tee5 have a reasonable expectation that the charity ha5 adequate resources to continue in operational existence for the foreseeable future. Accordingly. the financial statements have been prepared on a going concern basis. Tru5tees' responsibilities in relation to the financial statements The charity trustees are responsible for preparing a Trustees, Report and financial statement5 in accordance with applicable law and United Kingdom Accounting Standards (united Kingdom Generally Accepted Accounting Practice). The law applicable to charitie5 in England and Wales requires the charitytru5tees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, of the charity for that period. In preparing the financial statements, the trustee5 are required to.. Select suitable accounting policies and then apply them consistentlv,. Observe the method5 and principles in the applicable Charitie5 SORP,. Makejudgements and estimate5 that are reasonable and prudent,. State whether applicable accounting standards have been followed, subject to any material departures that must be disclosed and explained in the financial statements,. Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business. The Trustees are responsible for keeping prtsper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial Statements cornply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust deed. They are also responsible for safeguarding the assets of the charity and taking reasonable steps for the prevention and detection of fraud and other irregularities. The Trustee5 are responsible for the maintenance and integrity of the charity and financial information included on the charitvs website in accordance with legislation in the United Kingdorn governing the preparation and dissemination of financial statements. This report was approved by the Board of Trustees on 2510612025 and signed on its behalf by.. N Bartholomew
Independent Examiner's report to theTrustees of Helping Yorkshire Poundies (HYPS) ("the CIO) I report to the charity Trustees on my examination of the account5 of the Helping Yorkshire Poundies IHYPSI I'the CIO'I for the year ended 31 December 2023. Responslbllltles and basls of report A5 the charity trustees of the Charity you are responsible for the preparation of the accounts in atcordance with the requirements of the Charities Act 20111'the Act'l. I report in respect of my examination of the Charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions eiven by the Charity Commissitsn under section 14515llbl of the Act. Your attention is to drawn to the fact that the charity has prepared the accounts Ifinancial staternentsl in accordance with the relevant version of 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 IFRS 1021 in preference to the Accounting and Reporting by Charities-. Statement of Recommended Practice issued on l April 2005 which is referred to in the extant regulations but ha5 been withdrawn. We understand that this has been done in order for the accounts to provide a true and fair view in accordance with UK Generally Accepted Accounting Practice. Indèpèndent examine¢s statèmènt since the Charity'5 gr055 income exceeded £250,000 your examiner must be a rnember of a body listed IN sectio 145 of the 2011 Act. I confirm that l am qualified to undertake the examination because l arn member of the Institute of Chartered Accountants in England and Wales, 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 rne cause to believe that in any material respect.. accounting records were not kept in respect of the Charity a5 required by section 130 of the Act,. or the accounts do not accord with those records,. or 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 account5 give a'true and fair view whith 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. Susan Cochrane, FCA DChA Seven Hills Accountants Limited 57 Burton Street Sheffield S6 2HH 30 Jun 2025 Date..
Helping Yorkshire Poundies Statement ot financial aciivities lincorporating the income and expenditure auountl For the year to 31 December 2023 Restated see note 16 Total Unrestricted Restricted funds Unrestricted Restricted funds funds Total 2022 2023 funds Income from: Grants, donations and legacies 228,297 2,000 230,297 173,691 2,500 176,191 Charitable activities 54,010 54,010 38,045 38,045 Fundraising activitie5 17,541 17,541 9,522 9,522 299,848 2,0(M) 301,848 221,258 2,500 223,758 Expenditure on: Raising funds 3,860 3,860 2,160 2.160 Charitable activities 257,598 2.000 259,598 227,609 2.500 230,109 261,458 2,000 263,4S8 229,769 2,500 232,269 Net incomellexpenditurel 38,390 38,390 18,5111 18,5111 Transfers between funds Net movement ifb funds 38,390 38,390 18,5111 18.5111 Tot31 funds brought forward 55,648 55,648 64,159 64,159 Totsl funds ¢arried forward 94,038 94,038 55,648 55,648
Helping Yorkshire Poundies Balance Sheet As at 31 December 2023 Restated 2022 Notes 2023 Tanglble assets 5,367 8,167 5,367 8,167 Current assets Debtors Cash at bank and in hand io I,iii 101,556 657 55,194 Total Current assets 102,667 55,851 Creditor5'. arnount5 falling due within one year li 113,9961 18,3701 Net current assets 88,671 47,481 Totsl assets less current lizbilities 94,038 55,648 Totsl net assets 94,038 55,648 Represented bv.. Fund5 of the Charity Restricted income fund5 Unrestricted funds 12 94,038 55,648 Total funds 94,038 55,648 Approved by the board ol trustee5 on 2510612025 Signed on behalf of the board by.. N Bartholomew
HelplnE Yorkshlre Poundles Notesto the Accounts Forthe yearto 31 December 2023 l Accounfjnz Pollcle5 lal General Helping Yorkshire Poundies is a Charitable incorporation organisation. In the event that the charity Is wound up, the liability in respect of the guarantee is £nil per member of rhe charity. The principle address Is given in the charity information on page 19 of these financial statements. The accounts Ifinanti31 statements) have been prepared in accordance with the relevant version of the Statement of Recommended Practice applicable to charities preparin£ their accounts in accordance with the Financi31 Reporting stsndard applicable in the UK and Republic of Ireland IFRS 1021 and the Finèncial Reporting Standard applicable In the United KinÈdom and Republic of Ireland IFRS 10213nd the Ch3ritles Act 2011 and UK Generally Accepted Accounting Practice. The accounts Ifinèncial statements) have been prepared to give a'true and fair, view and have departed from the Charities (Accounts and Reports) Regulations 2QK18 only to the extent required to provide 3 'true and fair view,. This departure has involved following the relevant version of 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 IFRS 1021 rather than the Accounting and Reporting by Chariiies.. Statement of Recommended Practice effective from l April 2W5 which has since been withdrawn. Helping Yorkshire Poundies meets the definition of 3 public benefit entity under FRS 102. The financial ststemÈnts are prepared under the historical c05t ttrnvÈntion. Thè finantial StratÈmÈnts are prÈsÈntÈd in stÈrlin8 whith is the functional currÈnty of the tharity and Ère rounded to the nearest £. Ibl Income Income is recognised when the organi53tion ha5 entitlement to the funds, any performance conditions attached to the item{51 of income have been met, it 15 probable that the income will be received and the amount can be rneasured reli3bly. Income from government and other grants, whether '¢apitèl' grants or'revenue, grants, is recognised when the charity has entitlement to ihe funds. any performance conditions attached to the grants have been met. it is probable that ihe income will be received and the amounr can be measured reliably and 15 not deferred. For legacies, entitlement Is taken as the earlier of the date on which either.. the charity is aware ihat probate has been granted. the estate has been finalised and notification has been made by the executorlsl to the Trust that a disrribution will be made. or when a disrribution is received from the estate. Receipt of a legacyj in whole or in parr, Is only considered probable when rhe amount can be measured reliably and the charity ha5 been norified of the executorf5 Intention to make ? distribution. Where legacies have been notified to the charity, or the charity 15 aware of the granting of probare, and the crireria fc>r income recognition have not been met, rhen the legacy 15 8 treated a5 a contingent a55et and Icl Donated good5 and 5ervice5 Donated goods are recognised as income when the charity has control over the Item. any conditions associated wilh the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefir can be measured On receipt, donated goods are recognised on the basis of the fair value of the gift to the charity.. a corresponding amounr is then recognised in expenditure in the period of receipt. Idl Expenditure and irrecoverable VAT E¥pendiiJre Is recognised once there is a leEal or constructive obligation to make a payment to a third party. it is probable that settlement will be required and the amount of ihe obligation can be measured reliably. Irretoverable VAT is char8ed as 3 cost a83inst the activity for which the expenditure was incurred. lel Tan8lble a55ets Depreciation ha5 been calculated to write down the cost or v31u3tion, less e5tim3ted residual v31ue, of all tan8ible fixed asset5 over their expected useful live, as follows.. Motorvehicle5 5 years Ifi Debtors Trade ènd 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. Igl Creditors Crediiors ènd provisions are recognised where the Charity has a present obligation resulting from a past event Ihat will probably result In the transfer of funds to a third pariy and the amounr due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their setrlement amounr after allowing for any trade discounts due.
HelplnE Yorkshlre Poundles Notesto the accounts Icontlnuedl Forthe yearto 31 December 2023 l ACcounn¥ Pollcles Icontlnuedl Ihl Funds Unresiricted funds are donations and other income receivable or generated for the objects of the organisation without further specified purpose and are available as general funds. De5i8nated funds are funds set aside atthe discretion of the tru5tee5 for Specific projects. Restricted fund5 are to be used for specific purp05e5 3513id down by the funder. lil Taxation As a charity, the organisation is exempt from ta% on income ènd gains falling within the available tax exemprions to the extent that these are til Operating leases Rental payable and receivable under operation leases are charged to the SOFA on a straight line basis over the period of the lease. Ikl Goln8 nrn The financial st3tements have been pr&pared on 3 80in8 concern basis asthe trustees believe thatthere are no materi31 uncertainties aboutthe tharity's ability to continue as a 8oin8 concern as they considei that the charity will continue to operate for 12 months from authorising these financi31 statements. 111 Change olaccountin8 policy Since the income was over £250,000 in the year. the charity are required ro prepare accrJèls accounts. Previous year's accounts have been prepared under the receipts and payments format. the comparative figures have therefore been restated. ImlTrue and fair override The accounts Ifinancial statements) have been prepared in accordance with the relevant version of the Statement of Recommended Practice IFRS 1021 and the Financial Reporting Standard applicable in the Unired Kingdom and Republic of Ireland IF 1021 and the Charitie5 Act 2011 and UK Gener?Ily Accepted Accounting Practice. The accounts (financial statements) have been prepared to give ?'rrue and fairf view and have dep8rted from the Charities IAccoun15 and Reporr51 Regul8tion5 2008 only ro the exient required to provide a'true and fair view,. Thi5 depirture has involved following the relevantversion of the Statement of Recommended Practice 8pplicable io charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 rather than the Accounting and Reporting by Charities.. Statement of Recommended Pr3Ctice effectwe from l April 25 which h35 since been withdr3wn. 2 Incomefrom grants, donatlons and legacles Restated Llnre$ed Funds Re#rlrted Funds Total Unrestricted Fund5 Total 2023 Funds 2022 193,626 9,046 10,000 15,625 1,5 195,126 9,046 10,000 15,625 143,648 16,526 144,148 16,526 Donations (gifts in kindl Legacies Sponsorship Grants.. Schnauzerfest WCBW Anirnal Friend5 Arnold Clark 10,017 10,017 500 SW 3,0th) 5(N) 4,000 1,000 228.297 230.297 173,691 176,191
Helplng Yorkshlre Poundles Notesto the accounts Icontlnuedl Forthe yearto 31 December 2023 3 Incomefrom charttoble actlvltles Re5t3ted Llnre$ed Funds Re#ritted Funds Total 2023 Unrestricted Funds Total 2022 Funds Adoption fees 54,010 54,010 38,045 38,045 54.010 54.010 38.045 4 Expenditure on raising fvnds Restated Unrestrlcted Funds Restricted Furbds Total 2023 Unre5tricied Fund5 Toral 2022 Fund5 Donation processing fees 3,860 3,860 2,160 2,160 3.860 3.860 2,160 2,160 5 Expendfjiure on char61able actlvltles Rest3ted Unrestricted Funds RerItted Fut)ds Totsi 2021 Unrestricted Funds Total 2022 Note Funds Staff costs Dirert co$ Vet bills and medication Rent (kennel fees) utilityexpen5e5 63,982 63,982 48,742 48,742 142,382 23,948 265 6,702 5.431 1,294 740 24 144,382 23,948 265 6,702 5,431 1,294 740 24 127.028 22,269 5,610 6,014 3,058 1,779 275 104 1.5 128,528 22,269 5,610 6,014 3,058 1,779 275 Ic Travel and accomodarion Motorvehicle expenses Behaviour support Microchips SupportC05ts 12,830 12,830 12,730 13,730 257,598 259,598 227,609 2,5 230,109 6 Support msts Re5t3ted Llnre$ed Funds Re#ritted Funds Total 2023 Unrestricted Funds Total 2022 Funds Professional services Advertising Insurance Telephone 3nd internet Computer and IT costs Uniform Printing postage and 5t3tionary Officelgener31 Expen5e5 Depreciation Independent examination fee 1,541 1.078 2,W2 1,838 254 336 154 313 2,800 2,514 1,541 1.078 2,002 1,838 254 336 154 313 2,800 2,514 2,032 2,845 1,029 1,005 467 994 393 265 2,8 9LKI 2,032 2,845 1,029 1,005 1,467 994 393 265 2,800 900 12.830 12.830 12,730 13,730 io
HelplnE Yorkshlre Poundles Notesto the accounts Icontlnuedl Forthe yearto 31 December 2023 7 Stsff costs Restated 2022 2023 Freelance staff cost5 63,982 48,742 63,982 48,742 8 Fee5 payable to Independent examiner's organisatlon Restaied 2023 2022 Independentex3rnin3tion fee 2,514 900 There were no other fees payable to the Independent examiner's orgènisation in the year. 9 Tangible a55et5 Reststed Motor vehlcles Totsl Cost orvaluation As at l January 2023 Additions Disposals As at 31 Decemr 2023 14,Q 14,0 14,C 14,000 Depreclatlon As 3t lJanu3ry 2023 Charge thi5 period Disposals As at 31 December 2023 5,833 5,833 2,800 8.633 8,633 Net Book Value As at 31 Oecember 2023 5,367 5,367 As at 31 December 2022 8,167 8,167 li
HelplnE Yorkshlre Poundles Notesto the accounts Icontlnuedl Forthe yearto 31 December 2023 10 Debtors Restated 2022 2023 OthEr debtors Prepayments 811 657 i.iii 657 11 treditors.. amounts falling due within one year Reststed 2022 2023 Note Trade (dItorS Accruals 149 13,847 8,370 13.996 8.370 12 Analysis of m¢)vements in restricted funds Ba13nce at Balance at 0110112023 Income ExpenditurÈ Transfer 3111212023 Anirn31 Welfare fund 2,0 I2,0) 2,000 12,OLKII Animal Welfare fund Grants and donation5 recewed to contribute towards vetinary fee5 from Schnauzerfest and Gallimore Trust Anolysls of movements in restrictedfunds- previous yeor Irestotedl Balance ot 8(Jlonce ut TrGn5fer 3yI¥2022 oyo1/2022 Incorne Expenditure Tlmprovementfvnd Anifflal WelfuTefund 11,000} 11,sooi 1,500 2.500 12
Helplng Yorkshlre Poundles Note5to the account5 Icontinuedl Forthe yeèrto 31 December 2023 13 Analysis of net assets byfund Unre#rieted funds Restricted funds Total 2023 Tangible assets Current asse 5,367 102.667 113,9961 5,367 102,667 113.9961 94,038 94,038 PrioryeorcompGT150n IrEStoted} Unrestricte [und5 Restricted Totol 2022 Tungtbleo55ets Currenta55Et5 cutI10blltIes 8,167 55,851 18,370) 8,167 55,851 18,37DI 55,648 55,648 14 Tru51ees and key management personnel remuneration. benefit5and expense5 The trustees were not paid or received any other benefirs from employment in the ye?r12022.' £nill- No trustees were reimbursed expenses during the year 12022.. £nill- J Snaith a trustee of the charity received remunerarion from the charity for their work as a kennel assistant. Total remuneration in the period was £4.99712022.' £3.9851- These payments are made in accordance wirh clause 6.2 of the charity's consritution. The key mana8ement personnel of the charity comprise the trustees and the kennel man38er. The total employee benefits of the key management personnel were £26,57012022.. £22,016). IS Related PartyTrdnsaction5 S Dobbs. the partner of a rrustee, received remuneration fvom the chariry for their work as kennel manager. Total remuneration in the period was £26.57012022'. £22,016). There were no further related party transactions, other than those di5c105ed in note 14. 16 Conversion from receipts and payments accounts to accruals a¢tounts Since the income was over £250,000 in the year. the charity are required ro prepare accruals accounts. Previous accounts had been prepared under the receipts and payments formar. B313nce Sheet item5 as at 31 December 2021 have been 3dju5ted for, providing total fvnds brought forward for the opening fund5 shown in the comp3r3tive. A review of balance Sheet items in 2022 identified additional transactions to be reco8ni5ed and other debtorlcreditor adju5tment5that resulted in a netadju5trnentto the filed 2022 accounts of £454 13