``` REGISTERED CHARITY NUMBER: 1183724 ``` ## **`REPORT OF THE TRUSTEES AND`** ## **`FINANCIAL STATEMENTS`** ``` FOR THE YEAR ENDED 31 AUGUST 2025 ``` ## **`FOR`** ## **`BUGBROOKE PRESCHOOL`** ``` Phipps Henson McAllister Chartered Accountants 22-24 Harborough Road Kingsthorpe Northampton NN2 7AZ ``` ``` BUGBROOKE PRESCHOOL ``` ``` CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 ``` ||**`Page`**| |---|---| |**`Report of the Trustees`**|`1 to 3`| |**`Independent Examiner's Report`**|`4`| |**`Statement of Financial Activities`**|`5`| |**`Balance Sheet`**|`6`| |**`Notes to the Financial Statements`**|`7 to 12`| |**`Detailed Statement of Financial Activities`**|`13 to 14`| ``` BUGBROOKE PRESCHOOL ``` ``` REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025 ``` ``` The trusteespresenttheirreportwiththe financialstatementsof the charityforthe yearended31 August2025. The trusteeshaveadoptedthe provisionsof AccountingandReportingby Charities:Statementof Recommended Practice applicableto charitiespreparingtheiraccountsin accordancewiththe FinancialReportingStandardapplicablein the UK and Republic of Ireland (FRS 102) (effective 1 January 2019). ``` ## **`OBJECTIVES AND ACTIVITIES`** ``` The objective of the charity is to provide early years education for children aged 2-4 years. ``` ## **`ACHIEVEMENTS AND PERFORMANCE`** ## **`Charitable activities`** ``` The charity works for the public benefit having as its objects the development and education of children and young people in particular by: ``` - `Promoting their care and safety` - `Promoting their education and promoting parental involvement` - `Promoting their health and wellbeing` - `Providing services to support them and their families and carers` ``` During the year 2024-25 there were 59 (2024: 56) children registered at the PreSchool. ``` ## **`FINANCIAL REVIEW`** ## **`Financial position`** ``` Revenues for the year to 31 August2025 have increasedto £302,288(2024: £265,695).Followingour move from cash accountingto accrualsaccountinglast year, we are now requiredto have an independentexaminationof our financial statementsundertakenbyasuitablyqualifiedperson.WeappointedStuartArmstrongFCCAatPhipps Henson McAllisterlastyeartoassistuswiththisprocess,andhaveretainedthemtoundertaketheexaminationagain this year. ``` ``` OurincomefromWestNorthamptonshireCouncil(WNC)hasincreasedto£226,117from£174,998reflecting the number of children on our register, which has increased from 56 last year to 59 this year. ``` ``` Lastyear,wehadareceiptof£10,810fromthetrusteesoftheAbbeycentrePreschoolfollowingthat Preschool ceasingitsactivities.Thisallowedustoincreasethemoneyinourreserveaccountaswearelookingtobuild an extension in the near future which will allow us to increased capacity and have two separate rooms. ``` ``` We have had interest receipts on our Deposit Account this year of £2,348 (2024: £1,830) ``` ``` Our highest costs this year have been for staff. Our total wages costs were £243k (2024: £188k). ``` ``` Throughcarefulmanagement,we havemanagedto retaina surplusthisyearof £17,888,a reductionfromlast year's surplusof£35,757,mainlyduetotheincreaseinstaffcoststhisyear.Ourtotalfundscarriedforwardare £206,883 (2024: £188,995). ``` ``` Page 1 ``` ``` BUGBROOKE PRESCHOOL ``` ``` REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025 ``` ## **`FUTURE PLANS`** ``` The Preschool'smain challengethis academicyear remainsthe same as last year which is being able to offer spaces to allchildrenwhoenquire.Currentlywehavelimitedsessionsavailableandmorechildrenthanspacesonthe waiting list hoping to start this academic year. This will again make fitting everyone in for September 2026 difficult. ``` ``` This years Preschool'sfinancesremain strongand healthydespite a significantincrease in minimum wage havingto be paid and funding rates again not increasing at the same rate. ``` ``` It is a toughtime for Preschoolsin generaland we need to continueto be mindfulof the financialchallengesahead, in particularthe increases in EmployersNI contributionsand furtherincreases to minimum wage plus the requirement to makeadditionalchargesvoluntary.WeneedtoensurefeesandVCsaresufficientsoPreschoolfinancesremainin a strong position ``` ## **`STRUCTURE, GOVERNANCE AND MANAGEMENT`** ## **`Governing document`** ``` Thecharityiscontrolledbyitsgoverningdocument,adeedoftrustandconstitutesaCharitable Incorporated Organisation. ``` ## **`Recruitment and appointment of new trustees`** ``` All parents are invited to stand for elections as Trustees. Nominations, elections and appointments are made at the AGM in line with Charity Commission requirements, our constitution and procedures. ``` ## **`Risk management`** ``` The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. ``` ## **`REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number`** ``` 1183724 ``` ## **`Principal address`** ``` The Village Hall 14 High Street Bugbrooke NORTHAMPTON NN7 3QF ``` ## **`Trustees`** ``` Ms N M Farmer (Business Manager) Ms V Rice (Preschool Manager) Ms C Fewster (appointed 6/11/2024) S Daly (appointed 6/11/2024) Ms A Fanning (appointed 6/11/2024) (resigned 4/7/2025) Ms A Greig (appointed 6/11/2024) Ms K A David Ms C M Abraham Ms L Britten (Deputy Preschool Manager) Ms M E Raymond ``` ``` Page 2 ``` ``` BUGBROOKE PRESCHOOL ``` ## **`REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025`** ## **`REFERENCE AND ADMINISTRATIVE DETAILS`** ## **`Independent Examiner`** ``` Stuart Armstrong FCCA Phipps Henson McAllister Chartered Accountants 22-24 Harborough Road Kingsthorpe Northampton NN2 7AZ ``` ``` Approved by order of the board of trustees on 12 November 2025 and signed on its behalf by: ``` ``` Ms N M Farmer - Trustee ``` ``` Page 3 ``` ``` INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BUGBROOKE PRESCHOOL ``` ## **`Independent examiner's report to the trustees of Bugbrooke Preschool`** ``` IreporttothecharitytrusteesonmyexaminationoftheaccountsofBugbrookePreschool(theTrust)forthe year ended 31 August 2025. ``` ## **`Responsibilities and basis of report`** ``` AsthecharitytrusteesoftheTrustyouareresponsibleforthepreparationoftheaccountsinaccordancewith the requirements of the Charities Act 2011 ('the Act'). ``` ``` I reportin respectof my examinationof the Trust'saccountscarriedoutunderSection145 of the Act andin carrying out my examinationI have followedall applicableDirectionsgiven by the CharityCommissionunderSection 145(5)(b) of the Act. ``` ## **`Independent examiner's statement`** ``` Since yourcharity'sgross incomeexceeded£250,000yourexaminermust be a member of a listedbody.I can confirm thatIamqualifiedtoundertaketheexaminationbecauseIamamemberoftheAssociationofChartered Certified Accountants, which is one of the listed bodies. ``` ``` I havecompletedmyexamination.I confirmthatnomaterialmattershavecometomyattentioninconnection with the examination giving me cause to believe that in any material respect: ``` `1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or` `2. the accounts do not accord with those records; or` `3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.` ``` Ihavenoconcernsandhavecomeacrossnoothermattersinconnectionwiththeexaminationtowhich attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. ``` ``` Stuart Armstrong FCCA ``` ``` The Association of Chartered Certified Accountants ``` ``` Phipps Henson McAllister Chartered Accountants 22-24 Harborough Road Kingsthorpe Northampton NN2 7AZ ``` ``` 12 November 2025 ``` ``` Page 4 ``` ``` BUGBROOKE PRESCHOOL ``` ## **`STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2025`** |**`2025`**
**`Unrestricted`**
**`fund`**
`Notes`
**`£`**
**`INCOME AND ENDOWMENTS FROM`**
`Donations and legacies`
**`1,000`**
**`Charitable activities`**
`Income from Parents`
**`71,925`**
`Fundraising Income`
**`393`**
`Local Education Authority`
**`226,117`**
`Investment income`
`2`
**`2,348`**
`Other income`
**`505`**
**`Total`**
**`302,288`**
**`EXPENDITURE ON`**
**`Charitable activities`**
`Pre-School`
**`249,408`**
`Other`
**`34,992`**
**`Total`**
**`284,400`**
**`NET INCOME`**
**`17,888`**
**`RECONCILIATION OF FUNDS`**
`Total funds brought forward`
**`188,995`**
**`TOTAL FUNDS CARRIED FORWARD`**
**`206,883`**|`2024`
`Total`
`funds`
`£`
`10,810`
`77,035`
`521`
`174,999`
`1,830`
`500`| |---|---| ||`265,695`| ||`199,058`
`30,880`| ||`229,938`| ||`35,757`
`153,238`| ||`188,995`| ``` The notes form part of these financial statements ``` ``` Page 5 ``` ## **`BUGBROOKE PRESCHOOL`** ## **`BALANCE SHEET 31 AUGUST 2025`** |**`2025`**
**`Unrestricted`**
**`fund`**
`Notes`
**`£`**
**`CURRENT ASSETS`**
`Debtors`
`7`
**`5,161`**
`Cash in hand`
**`209,148`**
**`214,309`**
**`CREDITORS`**
`Amounts falling due within one year`
`8`
**`(7,426)`**
**`NET CURRENT ASSETS`**
**`206,883`**
**`TOTAL ASSETS LESS CURRENT LIABILITIES`**
**`206,883`**
**`NET ASSETS`**
**`206,883`**
**`FUNDS`**
`9`
`Unrestricted funds`
**`206,883`**
**`TOTAL FUNDS`**
**`206,883`**|`2024`
`Total`
`funds`
`£`
`1,207`
`194,209`| |---|---| ||`195,416`
`(6,421)`| ||`188,995`| ||`188,995`| ||`188,995`| ||`188,995`| ||`188,995`| ``` The financialstatementswere approvedby the Boardof Trusteesandauthorisedfor issue on 12 November2025 and were signed on its behalf by: ``` ``` N M Farmer - Trustee ``` ``` The notes form part of these financial statements ``` ``` Page 6 ``` ``` BUGBROOKE PRESCHOOL ``` ``` NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 ``` ## **`1. ACCOUNTING POLICIES`** ## **`Basis of preparing the financial statements`** ``` Thefinancialstatementsof thecharity,whichis a publicbenefitentityunderFRS 102,havebeenprepared in accordancewiththeCharitiesSORP(FRS102)'AccountingandReportingbyCharities:Statement of RecommendedPracticeapplicabletocharitiespreparingtheiraccountsinaccordancewiththe Financial ReportingStandardapplicablein the UK and Republicof Ireland(FRS 102) (effective1 January2019)', Financial ReportingStandard102 'The FinancialReportingStandardapplicablein the UK and Republicof Ireland'and the Charities Act 2011. The financial statements have been prepared under the historical cost convention. ``` ## **`Income`** ``` All incomeis recognisedin the Statementof FinancialActivitiesoncethe charityhasentitlementto the funds, it is probable that the income will be received and the amount can be measured reliably. ``` ## **`Expenditure`** ``` Liabilitiesarerecognisedasexpenditureassoonasthereisalegalorconstructiveobligationcommitting the charitytothatexpenditure,itisprobablethatatransferofeconomicbenefitswillberequiredin settlement andtheamountof theobligationcanbe measuredreliably.Expenditureis accountedforonanaccruals basis andhas been classifiedunderheadingsthataggregateall costrelatedto the category.Wherecostscannot be directlyattributedtoparticularheadingstheyhavebeenallocatedtoactivitiesonabasisconsistentwith the use of resources. ``` ``` Expenditure includes attributable VAT which cannot be recovered. ``` ``` Mostexpenditureisdirectlyattributabletospecificactivities,andhasbeenincludedinthosecost categories. Support costs have been allocated 100% towards the charitable activities of the charity. ``` ``` Thetrusteesconfirm,inaccordancewiththeCharitableIncorporatedOrganisations(General) Regulations 2012,thatatyear-endtheCIOdidnothaveanyoutstandingguaranteestothirdpartiesnoranyany debts secured on assets of the CIO. ``` ## **`Financial Instruments`** ``` TheCIOonlyhasfinancialassetsandliabilitiesofakindthatqualifyasbasicfinancialinstruments. Basic financialinstrumentsareinitiallyrecognisedattransactionvalueandsubsequentlymesasuredat their settlement value. ``` ## **`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. ``` ``` Restrictedfundscanonlybeusedforparticularrestrictedpurposeswithintheobjectsofthe charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. ``` ``` Furtherexplanationofthenatureandpurposeofeachfundisincludedinthenotestothe financial statements. ``` ## **`Pension costs and other post-retirement benefits`** ``` Thecharityoperatesadefinedcontributionpensionscheme.Contributionspayabletothecharity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate. ``` ``` Page 7 ``` ``` BUGBROOKE PRESCHOOL ``` ``` NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2025 ``` ## **`2. INVESTMENT INCOME`** |**`INVESTMENT INCOME`**||| |---|---|---| ||**`2025`**|`2024`| ||**`£`**|`£`| |`Deposit account interest`|**`2,348`**|`1,830`| ## **`3. TRUSTEES' REMUNERATION AND BENEFITS`** ``` None of the trustees received any emoluments in respect of their roles as trustees. ``` ``` The salaryof the PreschoolManager,DeputyPreschoolManager,the BusinessManagerand the Lead teacher, who are also trustees are included within staff costs in Note 4. ``` ``` The total employee benefits of key management personnel during the year total £115,039 (2024: £107,527). ``` ## **`Trustees' expenses`** ``` Therewerenotrustees'expensespaidfortheyearended31August2025norfortheyear ended 31 August 2024. ``` ## **`4. STAFF COSTS`** |**`STAFF COSTS`**||||| |---|---|---|---|---| |`Wages and salaries`
`Social security costs`
`Other pension costs`
`The average monthly number of employees during the year was as follows:`
`Key management personnel`
`Other staff`||**`2025`**
**`£`**
**`227,303`**
**`10,789`**
**`4,608`**
**`242,700`**
**`2025`**
**`4`**
**`7`**
**`11`**||`2024`
`£`
`175,179`
`9,013`
`3,587`| |||||`187,779`| |||||`2024`
`4`
`5`
`9`| ``` No employees received emoluments in excess of £60,000. ``` ``` Page 8 ``` ``` BUGBROOKE PRESCHOOL ``` ## **`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2025`** ## **`5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES`** |**`COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES`**|| |---|---| ||`Unrestricted`| ||`fund`| ||`£`| |**`INCOME AND ENDOWMENTS FROM`**|| |`Donations and legacies`|`10,810`| |**`Charitable activities`**|| |`Income from Parents`|`77,035`| |`Fundraising Income`|`521`| |`Local Education Authority`|`174,999`| |`Investment income`|`1,830`| |`Other income`|`500`| |**`Total`**|`265,695`| |**`EXPENDITURE ON`**|| |**`Charitable activities`**|| |`Pre-School`|`199,058`| |`Other`|`30,880`| |**`Total`**|`229,938`| |**`NET INCOME`**|`35,757`| |**`RECONCILIATION OF FUNDS`**|| |**`Total funds brought forward`**|| |`As previously reported`|`153,033`| |`Prior year adjustment`|`205`| |**`As restated`**|`153,238`| |**`TOTAL FUNDS CARRIED FORWARD`**|`188,995`| ``` Page 9 ``` ``` BUGBROOKE PRESCHOOL ``` ## **`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2025`** ## **`6. GOVERNANCE COSTS`** ``` The only governancecost that is separatelyidentifiableis the fees paid to the independentexaminerof £3,082 for those services (2024: £2,995). ``` ## **`7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR`** |**`DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR`**||| |---|---|---| |`Trade debtors`
`Prepayments and accrued income`
**`CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR`**
`Other creditors`|**`2025`**
**`£`**
**`3,675`**
**`1,486`**
**`5,161`**
**`2025`**
**`£`**
**`7,426`**|`2024`
`£`
`-`
`1,207`| |||`1,207`| |||`2024`
`£`
`6,421`| ## **`8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR`** ## **`9. MOVEMENT IN FUNDS`** |**`Unrestricted funds`**
`General fund`
**`TOTAL FUNDS`**
`Net movement in funds, included in the above are as follows:`
**`Unrestricted funds`**
`General fund`
**`TOTAL FUNDS`**|`At 1/9/24`
`£`
**`188,995`**
**`188,995`**
`Incoming`
`resources`
`£`
**`302,288`**
**`302,288`**|`Net`
`movement`
`At`
`in funds`
`31/8/25`
`£`
`£`
**`17,888`**
**`206,883`**
**`17,888`**
**`206,883`**
`Resources`
`Movement`
`expended`
`in funds`
`£`
`£`
**`(284,400)`**
**`17,888`**
**`(284,400)`**
**`17,888`**|`At`
`31/8/25`
`£`
**`206,883`**| |---|---|---|---| ||||**`206,883`**| ||||**`17,888`**| ``` Page 10 ``` ``` BUGBROOKE PRESCHOOL ``` ## **`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2025`** ## **`9. MOVEMENT IN FUNDS - continued`** ## **`Comparatives for movement in funds`** |**`Unrestricted funds`**
`General fund`
**`TOTAL FUNDS`**|`Prior`
`year`
`At 1/9/23`
`adjustment`
`£`
`£`
`153,033`
`205`
`153,033`
`205`|`Net`
`movement`
`in funds`
`£`
`35,757`
`35,757`|`At`
`31/8/24`
`£`
`188,995`| |---|---|---|---| ||||`188,995`| ``` Comparative net movement in funds, included in the above are as follows: ``` |**`Unrestricted funds`**
`General fund`
**`TOTAL FUNDS`**|`Incoming`
`resources`
`£`
`265,695`
`265,695`|`Resources`
`Movement`
`expended`
`in funds`
`£`
`£`
`(229,938)`
`35,757`
`(229,938)`
`35,757`|`Resources`
`Movement`
`expended`
`in funds`
`£`
`£`
`(229,938)`
`35,757`
`(229,938)`
`35,757`| |---|---|---|---| ||||`35,757`| ``` A current year 12 months and prior year 12 months combined position is as follows: ``` |**`Unrestricted funds`**
`General fund`
**`TOTAL FUNDS`**|`Prior`
`year`
`At 1/9/23`
`adjustment`
`£`
`£`
`153,033`
`205`
`153,033`
`205`|`Net`
`movement`
`in funds`
`£`
`53,645`
`53,645`|`At`
`31/8/25`
`£`
`206,883`| |---|---|---|---| ||||`206,883`| ``` A currentyear12monthsandprioryear12monthscombinednetmovementinfunds,includedinthe above are as follows: ``` |**`Unrestricted funds`**
`General fund`
**`TOTAL FUNDS`**|`Incoming`
`resources`
`£`
`567,983`
`567,983`|`Resources`
`Movement`
`expended`
`in funds`
`£`
`£`
`(514,338)`
`53,645`
`(514,338)`
`53,645`|`Resources`
`Movement`
`expended`
`in funds`
`£`
`£`
`(514,338)`
`53,645`
`(514,338)`
`53,645`| |---|---|---|---| ||||`53,645`| ``` Page 11 ``` ``` BUGBROOKE PRESCHOOL ``` ``` NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2025 ``` ## **`10. RELATED PARTY DISCLOSURES`** ``` There were no related party transactions for the year ended 31 August 2025. ``` ``` Page 12 ``` ``` BUGBROOKE PRESCHOOL ``` ## **`DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2025`** |**`INCOME AND ENDOWMENTS`**
**`Donations and legacies`**
`Donations`
**`Investment income`**
`Deposit account interest`
**`Charitable activities`**
`Voucher Funding - WNC`
`Fees - Parents`
`Extended Opening Fees`
`Higher Needs Funding`
`Fundraising`
**`Other income`**
`Other/Misc Income`
**`Total incoming resources`**
**`EXPENDITURE`**
**`Charitable activities`**
`Wages`
`Social security`
`Pensions`
`SEN costs`
`DAF costs`
`EYPP costs`
`Higher needs costs`
`Rabbits`
**`Support costs`**
**`Other`**
`Village Hall Rent & Rates`
`Insurance`
`Light and heat`
`Telephone`
`Carried forward`|`2025`
`£`
**`1,000`**
**`2,348`**
**`226,117`**
**`65,153`**
**`6,772`**
**`-`**
**`393`**
**`298,435`**
**`505`**
**`302,288`**
**`227,303`**
**`10,789`**
**`4,608`**
**`185`**
**`661`**
**`4,666`**
**`-`**
**`929`**
**`249,141`**
**`3,414`**
**`2,175`**
**`4,211`**
**`1,284`**
**`11,084`**|`2024`
`£`
`10,810`
`1,830`
`163,007`
`73,705`
`3,330`
`11,992`
`521`| |---|---|---| |||`252,555`
`500`| |||`265,695`
`175,179`
`9,013`
`3,587`
`2,734`
`-`
`1,854`
`3,232`
`1,117`| |||`196,716`
`2,813`
`1,937`
`4,065`
`1,192`
`10,007`| ``` This page does not form part of the statutory financial statements ``` ``` Page 13 ``` ``` BUGBROOKE PRESCHOOL ``` ## **`DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2025`** |**`Other`**
`Brought forward`
`Printing, Postage & Stationery`
`Sundries`
`Equipment/Consumables`
`Legal & Professional`
`Fundraising costs`
`Advertising`
`Staff Training`
`Subscriptions`
`Cleaning`
`Repairs & Renewals`
`Garden Maintenance`
**`Governance costs`**
`Accountancy`
`Total resources expended`
**`Net income`**|`2025`
`£`
**`11,084`**
**`378`**
**`651`**
**`5,560`**
**`920`**
**`1,031`**
**`41`**
**`468`**
**`2,836`**
**`1,269`**
**`6,685`**
**`1,254`**
**`32,177`**
**`3,082`**
**`284,400`**
**`17,888`**|`2024`
`£`
`10,007`
`244`
`1,178`
`3,898`
`834`
`127`
`170`
`1,176`
`2,064`
`4,793`
`4,818`
`918`| |---|---|---| |||`30,227`
`2,995`| |||`229,938`| |||`35,757`| ``` This page does not form part of the statutory financial statements ``` ``` Page 14 ```