Registered Charity Number: 1190010
OPERA ON LOCATION (CHARITABLE INCORPORATED ORGANISATION)
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
YEAR ENDED 31 MARCH 2025
OPERA ON LOCATION
| CONTENTS | Page |
|---|---|
| Legal and Administrative Information | 3 |
| Trustees’ Annual Report | 4 - 7 |
| Independent examiner’s report to the trustees of Opera on Location | 8 |
| Statement of Financial Activities | 9 |
| Balance Sheet | 10 |
| Notes to the Financial Statements | 11 - 20 |
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OPERA ON LOCATION
YEAR ENDED 31 MARCH 2025
LEGAL AND ADMINISTRATIVE INFORMATION
Status
Opera on Location is governed by a constitution and is registered under the Charities Act 2011 as a Charitable Incorporated Organisation (Charity Registration Number: 1190010) from 19 June 2020.
Trustees
David Allen Sallianne Foster-Major Jim Steinke Kate Thompson (resigned 21 September 2025)
Charity Address
48 Kenwood Park Road Sheffield S7 1NF
Bankers
NatWest 5 Market Place Chesterfield S40 1TW
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OPERA ON LOCATION
YEAR ENDED 31 MARCH 2025
TRUSTEES’ ANNUAL REPORT
OBJECTIVES AND ACTIVITIES
The objectives of Opera on Location are to advance public education, appreciation and understanding of the arts, particularly the art of opera in all its aspects, by the production and presentation of public operatic performances.
To reach its objectives, Opera on Location innovatively stage affordable high-quality opera in unconventional performance spaces sung in English by young performers in the early stages of their careers/professional singers requiring further stage experience.
Public benefit
The aims and benefits of Opera on Location are contained within the body of this Report. We have considered the key principles of the Charity Commission’s general guidance about public benefit and have concluded that Opera on Location meets all the requirements.
ACHIEVEMENTS AND PERFORMANCE
The year ended 31 March 2025 marked a period of exceptional artistic growth and ambition for Opera on Location, culminating in two large-scale projects that significantly expanded the charity’s reach, profile, and organisational capacity.
In August 2024, Opera on Location presented its most ambitious production to date with Verdi’s A Masked Ball , staged at SADACCA. This landmark project formed the centrepiece of the charity’s anniversary celebrations and represented a major milestone in the organisation’s development. The production successfully reached new audiences and communities, particularly those less likely to engage with traditional opera venues, aligning strongly with the charity’s mission of accessibility and inclusion.
The production featured a community chorus of over 20 singers, drawn from across the region and supported by professional practitioners, alongside a full professional orchestra of 17 players — the largest ensemble Opera on Location had assembled at that point. The cast comprised a highly accomplished group of professional singers, whose performances were widely praised. The scale, artistic quality, and community engagement of A Masked Ball made it a hugely successful project and a source of great pride for the organisation, demonstrating what Opera on Location can achieve at its most ambitious.
Building on this success, in March 2025 Opera on Location collaborated with Sheffield Philharmonic Orchestra, Sheffield Music Hub, and Hallam Chorale Singers to present a semi-staged production of Bizet’s Carmen as part of the Classical Sheffield Festival. This large-scale collaboration was held at Canon Medical Arena, a basketball stadium repurposed as a performance venue, further demonstrating the charity’s commitment to innovative, site-specific opera.
The performance was attended by almost 1,000 people in a single afternoon, making it one of the most wellattended events in the charity’s history. The project was both artistically and logistically ambitious, and its success reflected Opera on Location’s growing reputation as a trusted partner for major regional collaborations and festivals.
Together, these projects represent a significant step forward for Opera on Location, evidencing increased organisational confidence, artistic excellence, and an ability to deliver complex productions at scale while remaining true to the charity’s founding values.
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YEAR ENDED 31 MARCH 2025
OPERA ON LOCATION
FINANCIAL REVIEW
The year ended 31 March 2025 saw a deficit of £18,006 (2024: surplus of £17,584) for the charity, which was as a result of the spend down of restricted grants in respect of A Masked Ball , the performance of which took place in August 2024. Despite the overall deficit recognised in the year ended 31 March 2025, the Trustees are satisfied that unrestricted reserves continued to grow, totalling £8,206 at year-end (2024: £6,862).
Total income in the year ended 31 March 2025 amounted to £87,686 (2024: £32,165). This consisted of grant income of £55,235 (2024: £26,150), income from charitable activities of £30,277 (2024: £2,572), donations from individuals of £1,867 (2024: £3,117) and income from investments of £307 (2024: £326).
Total expenditure in the year ended 31 March 2025 amounted to £105,692 (2024: £14,581).
At 31 March 2025, the charity held total funds of £9,506 (2024: £27,512), consisting of £8,206 (2024: £6,862) of unrestricted funds and £1,300 (2024: £20,650) of restricted funds.
Reserves Policy
It is the Trustees’ policy to maintain a level of free reserves which provides a stable base for their continuing activities, whilst at the same time ensuring excessive funds are not accumulated. As at 31 March 2025, the charity held free reserves of £8,206 (2024: £6,862). Opera on Location aims to hold unrestricted reserves of 6 to 12 months of annual expenditure, and so will continue to build its reserves to meet this target.
STRUCTURE AND GOVERNANCE
Structure
Opera on Location is governed by a constitution and is registered under the Charities Act 2011 as a Charitable Incorporated Organisation (Charity Registration Number: 1190010) from 19 June 2020.
Governance
New trustees are appointed at duly convened meetings, on the approval of the current trustees. The Board of Trustees comprises a minimum of three trustees with no maximum limit. The trustees meet regularly to review the strategy and performance of the charity.
PRINCIPAL RISKS AND UNCERTAINTIES
The principal risks facing the charity, as considered by the Trustees, include:
1. Not receiving external funding grants Opera on Location were extremely grateful for the funding received during the financial year. If, however, Opera on Location were to be unsuccessful in receiving external funding, the programme of activity would be altered to suit an achievable budget whilst trying to maintain our high production values.
2. Poor quality of performance and loss of audience Opera on Location has gained a fantastic reputation with each project adding to this. The Co-artistic Directors have processes in place when recruiting freelancers to ensure they are of the highest quality available. Opera on Location regularly collects audience feedback after performances to help monitor how productions have been received, this in some extent informs what aspects to expand on with future productions. Furthermore, Opera on Location invites external and peer reviewers to performances for an objective and critical eye.
3. Loss of key personnel Opera on Location is currently a small organisation and so loss of key personnel could have a detrimental impact on the charity. Any such loss of key personnel would be looked into immediately and an action plan drawn up to ensure that the charity would be able to continue to operate smoothly.
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YEAR ENDED 31 MARCH 2025
OPERA ON LOCATION
FUTURE PLANS
Looking ahead, 2026 will see Opera on Location consolidate this period of growth while strategically preparing for its next major staged production. The organisation plans to present an extended Friends event, featuring a staged performance. This project will continue to nurture the charity’s loyal supporter base while allowing space for careful planning, fundraising, and partnership development.
This measured approach will enable Opera on Location to focus its resources on the preparation of a fully staged summer production, planned for 2027. This forthcoming project represents the next stage in the charity’s long-term artistic vision, combining large-scale site-specific work with high artistic standards and strong community engagement.
Through these plans, Opera on Location aims to balance sustainability with ambition, ensuring the organisation continues to grow responsibly while delivering high-quality, accessible opera to diverse audiences across the region.
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YEAR ENDED 31 MARCH 2025
OPERA ON LOCATION
STATEMENT OF TRUSTEES’ RESPONSIBILITIES
The law applicable to charities in England and Wales requires the Trustees to prepare financial statements for each financial 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 these financial statements, the Trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgments and estimates that are reasonable and prudent;
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state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
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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 proper accounting records that are sufficient to show and explain the charity’s transactions, disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charities (Accounts and Reports) Regulations 2008 and the provisions of the charity’s constitution. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The Trustees’ Annual Report was approved by the Board of Trustees on 18 January 2026 and signed on their behalf by:
DAVID ALLEN Trustee
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OPERA ON LOCATION
YEAR ENDED 31 MARCH 2025
INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF OPERA ON LOCATION
I report to the charity trustees on my examination of the accounts of Opera on Location ("the Charity") for the year ended 31 March 2025.
Responsibilities and basis of report
As the charity trustees of Opera on Location 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 Charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the application Directions given by the Charity Commission under section 145(5)(b) of the 2011 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:
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accounting records were not kept in respect of the Charity as required by section 130 of the Act; or
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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.
Signed: Date: 28 January 2026
Faye Hazlehurst FMAAT FH Accountancy Services Anston Sheffield S25 4JU
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OPERA ON LOCATION
YEAR ENDED 31 MARCH 2025
STATEMENT OF FINANCIAL ACTIVITIES for the year ended 31 March 2025
| Note Income from: Donations and grants 2 Charitable activities 3 Investments 4 Total income Expenditure on: Raising funds 5 Charitable activities 6 Total expenditure Net income Transfers between funds Net movement in funds Reconciliation of funds: Total funds brought forward Net movement in funds Total funds carried forward |
Unrestricted funds Year ended 31 March 2025 £ 3,867 30,277 307 |
Restricted funds Year ended 31 March 2025 £ 53,235 - - 53,235 3,700 73,394 77,094 (23,859) 4,509 (19,350) 20,650 (19,350) 1,300 |
Total funds Year ended 31 March 2025 £ 57,102 30,277 307 87,686 5,552 100,140 105,692 (18,006) - (18,006) 27,512 (18,006) 9,506 |
Total funds Year ended 31 March 2024 £ 29,267 2,572 326 32,165 1,964 12,617 |
|---|---|---|---|---|
| 34,451 | ||||
| 1,852 26,746 |
||||
| 28,598 | 14,581 | |||
| 5,853 | 17,584 - |
|||
| (4,509) | ||||
| 1,344 | 17,584 9,928 17,584 |
|||
| 6,862 1,344 |
||||
| 8,206 | 27,512 |
The notes on pages 11 to 20 form part of the financial statements.
Prior year comparatives by fund are detailed in the notes to the accounts.
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OPERA ON LOCATION
YEAR ENDED 31 MARCH 2025
BALANCE SHEET as at 31 March 2025
| Note Current assets Stocks Debtors 9 Cash at bank and in hand Creditors: amounts falling due within one year 10 Net current assets Total net assets Charity funds Restricted funds 12 Unrestricted funds 12 Total funds |
2025 2025 £ £ 274 23,017 8,706 31,997 (22,491) 9,506 9,506 1,300 8,206 9,506 |
2024 £ 338 205 29,040 29,583 (2,071) |
2024 £ 27,512 |
|---|---|---|---|
| 31,997 (22,491) |
|||
| 27,512 | |||
| 20,650 6,862 |
|||
| 27,512 |
The financial statements were approved and authorised for issue by the Board of Trustees on 18 January 2026.
Signed on behalf of the Board of Trustees by:
DAVID ALLEN Trustee
The notes on pages 11 to 20 form part of the financial statements.
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OPERA ON LOCATION
YEAR ENDED 31 MARCH 2025
NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 March 2025
1. ACCOUNTING POLICIES
Charity information
Opera on Location is registered as a Charitable Incorporated Organisation in England and Wales. It was formed on 19 June 2020 and its charity number is 1190010. Its registered office address is 48 Kenwood Park Road, Sheffield, S7 1NF.
Basis of preparation
The financial statements have been prepared in accordance with 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) (Charities SORP 2019) and with the Charities Act 2011.
Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.
The functional currency of the charity is considered to be pound sterling because that is the currency of the primary economic environment in which the charity operates.
The charity constitutes a public benefit entity as defined by FRS 102.
Going concern
Having reviewed the financial position of Opera on Location, the Trustees have a reasonable expectation that the charity has adequate resources to continue its activities for the foreseeable future. Accordingly, they adopt a going concern basis in preparing the financial statements.
Income
Income is recognised in the Statement of Financial Activities when the charity becomes entitled to the income, it is probable that the income will be received, and the amount can be measured reliably.
Grants are received for specific projects/costs and are recognised in accordance with their individual terms and conditions. Income is recognised when the charity has entitlement to the funds, which is when any performance conditions attached are met, it is probable that the income will be received and the amount can be reliably measured. Grant income will be deferred if received in advance of meeting performance conditions.
Donations represent amounts received in the year, including gift aid.
Expenditure
Expenditure comprises expenditure directly relating to the activities of the charity. Costs are either specifically identified or apportioned between expenditure headings for the purposes of charitable activities and costs of raising funds. All expenditure is accounted for on an accruals basis.
Charitable activities includes both direct costs and support costs relating to the activity.
Costs of raising funds are those costs incurred in attracting donations.
Allocation of support costs
Costs are directly attributable to specific activities.
Stocks
Stocks are valued at the lower of cost and net realisable value.
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YEAR ENDED 31 MARCH 2025
OPERA ON LOCATION
Debtors
Short term debtors are initially measured at transaction price, less any impairment.
Cash at bank and in hand
Cash at bank and in hand includes cash in hand and deposits held with banks.
Creditors
Creditors are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.
Fund accounting
Restricted funds comprise donations and grants earmarked by the donors, or the terms of the grant, for specific purposes and are detailed in the notes to the financial statements.
Unrestricted funds can be used at the discretion of the Trustees to further the charitable objectives.
Financial instruments
Opera on Location only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their amortised cost.
Critical accounting judgements and key sources of estimation uncertainty
In the application of the charity’s accounting policies, Trustees are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period or in the period of the revision and future periods if the revision affects current and future periods.
In the view of the Trustees, no assumptions concerning the future or estimation uncertainty affecting assets or liabilities at the balance sheet date are likely to result in a material adjustments to their carrying amounts in the next financial year.
Taxation
Opera on Location is a registered charity and as such is entitled to tax exemption on all its income and gains, properly applied for its charitable purposes.
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OPERA ON LOCATION
YEAR ENDED 31 MARCH 2025
2. INCOME FROM DONATIONS AND GRANTS
| Individual donations Arts Council England The Brelms Trust Sheffield City Council The Sheffield 1000 Individual donations Postcode Neighbourhood Trust Scops Arts Trust The Marchus Trust Church Burgesses Sheffield Grammar School Exhibition Foundation Freshgate Foundation Trust |
Unrestricted funds 2025 £ 1,867 - - 1,000 1,000 3,867 Unrestricted funds 2024 £ 3,117 - - - - - - 3,117 |
Restricted funds 2025 £ - 44,035 4,200 5,000 - 53,235 Restricted funds 2024 £ - 8,410 6,240 5,000 3,000 2,500 1,000 26,150 |
Total funds 2025 £ 1,867 44,035 4,200 6,000 1,000 |
|---|---|---|---|
| 57,102 | |||
| Total funds 2024 £ 3,117 8,410 6,240 5,000 3,000 2,500 1,000 |
|||
| 29,267 |
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OPERA ON LOCATION
YEAR ENDED 31 MARCH 2025
3. INCOME FROM CHARITABLE ACTIVITIES
| Ticket sales Performance fees Ticket sales 4. INCOME FROM INVESTMENTS Bank interest Bank interest |
Unrestricted funds 2025 £ 8,918 21,359 30,277 Unrestricted funds 2024 £ 2,572 2,572 Unrestricted funds 2025 £ 307 307 Unrestricted funds 2024 £ 326 326 |
Restricted funds 2025 £ - - - Restricted funds 2024 £ - - Restricted funds 2025 £ - - Restricted funds 2024 £ - - |
Total funds 2025 £ 8,918 21,359 |
|---|---|---|---|
| 30,277 | |||
| Total funds 2024 £ 2,572 |
|||
| 2,572 | |||
| Total funds 2025 £ 307 |
|||
| 307 | |||
| Total funds 2024 £ 326 |
|||
| 326 |
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OPERA ON LOCATION
YEAR ENDED 31 MARCH 2025
5. EXPENDITURE ON RAISING FUNDS
| Website and marketing costs Friends Scheme costs Fundraiser fees Website and marketing costs Friends Scheme costs Fundraiser fees |
Unrestricted funds 2025 £ 708 644 500 1,852 Unrestricted funds 2024 £ 350 864 750 1,964 |
Restricted funds 2025 £ - - 3,700 3,700 Restricted funds 2024 £ - - - - |
Total funds 2025 £ 708 644 4,200 |
|---|---|---|---|
| 5,552 | |||
| Total funds 2024 £ 350 864 750 |
|||
| 1,964 |
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OPERA ON LOCATION
YEAR ENDED 31 MARCH 2025
6. EXPENDITURE ON CHARITABLE ACTIVITIES
| Artists, performers and creative teams Production costs Website and marketing costs Insurance Ticket processing fees General expenditure |
Unrestricted funds 2025 £ 22,500 2,757 - - - 1,489 26,746 |
Restricted funds 2025 £ 59,400 12,257 1,125 412 200 - 73,394 |
Total funds 2025 £ 81,900 15,014 1,125 412 200 1,489 |
|---|---|---|---|
| 100,140 |
General expenditure includes £700 (2024: £843) of support costs, including governance costs of £700 (2024: £478).
| Artists, performers and creative teams Production costs Website and marketing costs Insurance Ticket processing fees General expenditure |
Unrestricted funds 2024 £ 272 41 8 2 2 542 867 |
Restricted funds 2024 £ 9,816 1,470 315 89 60 - 11,750 |
Total funds 2024 £ 10,088 1,511 323 91 62 542 |
|---|---|---|---|
| 12,617 |
7. TRUSTEES’ REMUNERATION AND RELATED PARTY TRANSACTIONS
The trustees were not remunerated as part of their roles as Trustee during the current year and previous period. No trustees (2024: none) were reimbursed expenditure in the year ended 31 March 2025.
Kate Thompson, a Trustee of the charity, was paid £1,600 (2024: £nil) in the year ended 31 March 2025, for her services as a fundraising consultant. No amounts were outstanding at 31 March 2025.
There were no further related party transactions during the current year.
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OPERA ON LOCATION
YEAR ENDED 31 MARCH 2025
8. STAFF COSTS AND NUMBERS
No staff have been employed during the current year and previous period.
9. DEBTORS
| Due within one year Prepayments and accrued income 10. CREDITORS Due within one year Accruals and deferred income |
2025 £ 23,017 23,017 2025 £ 22,491 22,491 |
2024 £ 205 |
|---|---|---|
| 205 | ||
| 2024 £ 2,071 |
||
| 2,071 |
11. INDEPENDENT EXAMINATION AND ACCOUNTANCY SERVICES
The cost of the Independent Examination and accountancy services was £700 (2024: £460).
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OPERA ON LOCATION
YEAR ENDED 31 MARCH 2025
12. FUNDS
| Unrestricted funds Restricted funds A Masked Ball production – Arts Council England Pipeline funding – Sheffield City Council A Masked Ball production – The Brelms Trust _A Masked Ball_production – Postcode Neighbourhood Trust _A Masked Ball_production – Scops Arts Trust _A Masked Ball_production – The Marchus Trust _A Masked Ball_production – Freshgate Foundation Trust Total of funds |
Balance at 1 April 2024 £ 6,862 - - - 8,410 6,240 5,000 1,000 20,650 27,512 |
Income £ 34,451 44,035 5,000 4,200 - - - - 53,235 87,686 |
Expenditure £ (28,598) (48,544) (3,700) (4,200) (8,410) (6,240) (5,000) (1,000) (77,094) (105,692) |
Transfers in/(out) £ (4,509) 4,509 - - - - - - 4,509 - |
Balance at 31 March 2025 £ 8,206 |
||
|---|---|---|---|---|---|---|---|
| - 1,300 - - - - - |
|||||||
| 1,300 | |||||||
| 9,506 |
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OPERA ON LOCATION
YEAR ENDED 31 MARCH 2025
12. FUNDS (CONTINUED)
| Unrestricted funds Restricted funds _A Masked Ball_production – Postcode Neighbourhood Trust _A Masked Ball_production – Scops Arts Trust _A Masked Ball_production – The Marchus Trust _A Masked Ball_production – Freshgate Foundation Trust Educational workshops – Church Burgesses Educational workshops – Sheffield Town Trust Educational workshops – Sheffield Grammar School Exhibition Foundation Educational workshops – Sheffield Bluecoat and Mount Pleasant Educational Foundation Educational workshops – The Sarah Nulty Power of Music Foundation 2023 Summer concert – Earl Fitzwilliam Charitable Trust 2023 Summer concert – Sheffield Town Trust Total of funds |
Balance at 1 April 2023 £ 3,678 - - - - - 2,665 - 750 500 2,000 335 6,250 9,928 |
Income £ 6,015 8,410 6,240 5,000 1,000 3,000 - 2,500 - - - - 26,150 32,166 |
Expenditure £ (2,831) - - - - (3,000) (2,665) (2,500) (750) (500) (2,000) (335) (11,750) (14,581) |
Transfers in/(out) £ - - - - - - - - - - - - - - |
Balance at 31 March 2024 £ 6,862 8,410 6,240 5,000 1,000 - - - - - - - 20,650 27,512 |
|
|---|---|---|---|---|---|---|
Verismo production
Monies were received from a number of organisations, including Arts Council England to fund the Verismo production.
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OPERA ON LOCATION
YEAR ENDED 31 MARCH 2025
12. FUNDS (CONTINUED)
Pipeline funding
Monies were received from Sheffield City Council in the year ended 31 March 2025.
Educational workshops
Monies were received from a number of organisations in the year ended 31 March 2024 to fund educational workshops.
2023 Summer concert
Monies were received from a number of organisations in the year ended 31 March 2023 to fund the Summer concert performed in the year ended 31 March 2024.
Transfers during the year ended 31 March 2025
A transfer from unrestricted to restricted funds was recognised to cover the shortfall in restricted funds in respect of A Masked Ball .
13. ANALYSIS OF NET ASSETS BETWEEN FUNDS
| Current assets Total Current assets Total |
Unrestricted funds 2025 £ 8,206 |
Restricted funds 2025 £ 1,300 |
Total funds 2025 £ 9,506 |
|---|---|---|---|
| 8,206 | 1,300 | 9,506 | |
| Unrestricted funds 2024 £ 6,862 |
Restricted funds 2024 £ 20,650 |
Total funds 2024 £ 27,512 |
|
| 6,862 | 20,650 | 27,512 |
14. ANALYSIS OF CHANGES IN NET DEBT
| Cash at bank and in hand | At 1 April 2024 £ 29,040 |
Cash flows £ (20,334) |
At 31 March 2025 £ 8,706 |
|---|---|---|---|
| 29,040 | (20,334) | 8,706 |
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