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AMAIGBO TOWN UNION UK
REPORT OF THE TRU8TEE8
YEAR ENDING 01 JANUARY 2026
The Trustees prnsent thelr report logelh8r wllh the fin8nclal 81918m8nti of Ihe chafty ts the year
ended 01 J8nuary 2025. The financi81 statemen18 h8ve been prepared in 8ccordan&* vAth
accounkn'ng policies set out on p8ge 12 and comply with the Charity's con81itulion and applcable
law.
These finan¢ial statements compty wth the Ch8rilvas Act 2011, the Arti¢bs of A$so¢iation, aThY
Accounting and Reporting by Ch8rilies', Slalemenl of Recommended PracticE apFlicable lo
Charities preparing their a¢¢ounts in accordan￿ with the Financial Reporting Standards applicab
in Ihe UK and Republic of Ireland {FRS1021 (Charities SORP (FRS102) and the ChalltJes Act20111.
OBJECTIVES AND ACTMTIES
There are Fow main areas of objectivès and activities of our ch8rity organisation:
1.The &VanC*m￿l of Edu¢alion through award of scholarshlps and provi8ion of $bJdy materki18
like laptops., computers; trAoks. We wlll also encourage vocational teaching programmes aTrJ Ihe
athancement of &Juc4tion in Igbo culiure, history languap.
2.The relief of financial hardship through donation of clothing,. food. fumiture and beddings
3. Ber8av8ment support and counselling
4. Donation of hospital equipment lo healthcare facilities in Amaigbo.
Explain how th8 organisation carries out ils purpos8S'.
Amaigbo Town Union will only be able to carry out its purposes through appropriale fvrKling.
We will be relying on voluntary donations and through accèssing funding through the Nab'on
lottery. So far, some individuals have donated to us, and we have also had a successfijl
application from the National lottery for a food palliative programme suC￿SS￿j1￿ carried out July
2022.
P8g63

AMAIGBO TOWN UNION UK
REPORT OF THE TRUSTEES
YEAR ENDING 01 JANUARY 2025
ACHIEVEMENTS AND PERFORMANCE
The INstees meel regularly to discuss183ue8 relevant lo our ¢harty organisalron. Matters are
deliberaled and decisions made. We are in regular contact with the parent organisation.
Our charity was granled the sum of £9999 to use for food palliate purposes lo help those from the
Black and elhrsic minority groups in 2022. This prO￿¢t was successfvlly executed wtthin the three
branches of Amaigbo Town Union UK. The feedback from the public was very positive and they
would very much want the food palliative wogramme to be repeal*J.
We have also been able to gel a website. This will make il easier lo showcase who we are and
relate better with the general public and other charity organisatitins.
We also had some voluntary donations from son* individuals from our parent organisation.
We have also during the year 2024 given some scholarship to students to encourage excellence
and leadership in children
Stsff and volunteers
All areas of the churchlcharity are essentially filted by volunteers without whom the chanty couky
not funetion.
PUBLIC BENEFIT
The Trustees have paid due regard lo the Charity Commission's guidance on put4ic benefit in
deciding the activities undertaken by the Charity in the period ending 01 January 2024. The
Trustees are satisfied that the inf0m￿tiOn provided in the report and accounts meets the public
benefit feporting requirements.
RISK ASSESSMENT
The Trustees actively rewew the major risks which the charity faces on a regular basis arKI believe
that maintsining the free reserves staled. combined with the review of controls over key financial
systems carried out on an annual basis will provide sufficient resources in the 8vent of adverse
conditions.
P•Je4

AMAIGBO TOWN UNION UK
REPORT OF THE TRUSTEES
YEAR ENDING 01 JANUARY 2026
STRUCTURE, GOVERNANCE AND MANAGEMENT
The charity type of goveming d0￿ment Is 8 conslilulion. The charity 1$ regi81ered as a Charitable
Incorporated Organisalion, whose only vots'ng members are tts trustees.
The board oftrustees is made up of men & women of integrity who are ¢ommrtted to
obpctives oflhe charity and run by a management team coordinated by Bar K. Mgbokwere
The Board meets at least quarterly lo ovefsee Ihe vision, strategies and management of the
¢harity- Trustee selection method is by appolntmenl by Ihe ¢urrenl trustee8, of any person
meeting the requirements sel down in the conslilulion. Trustees are selected on ba￿$ of their
experieno, experlise, aThJ SFecific skills %thich are reasonably expected to in further Ihe missKsn
and vision of the diarity.
T￿￿tee Inductlon and Tralnlng
There are no speufic policies and procedurès for inducttonltraining of trustees. However, they are
inducted according to individual requiren*nts.
A copy of the Charity's constitution is supplied, along with the Char￿,$ FKilicies artd prO￿dureS and
copEs of recent boaid meeting minutes and accounts. Individual TTUStees roleslresponsibilrties are
negoliated with all the trustees so that thelr roles complement each other. The Trustees make
strategic decisions based on the financial position of Ihe ¢hur¢h.
FINANCIAL REVIEW
The Trustees have prepared the accounting policies for AMAIGBO TOWN UNION UK in
accordan￿ with the requirements of the SORP and of best ac￿￿ntIng practi￿.
Review of the year
The Trustees are reporting a period of financial deficit. There was not in¢ome in the year £3.309
{2024.' £nil). The costs are £3,280 (2024.. £3401 and We￿ contsined within budget due to strong
financial management and good Cost control.
Income and Expondlture
AMAIGBO TOWN UNION UK reltes on voluntary income as its principal Sour￿ of funding. There
was not donats'on and legacies £3,30912024'. £nill
There was no costs of raising funds £012024 £0), gnd th8re were rKI eosls of fund generating
activities (2024: £0).
There was no Income from Charitable aclivities in the accounts £0 {2024-. £0).
Page5

AMAIGBO TOWN UNION UK
REPORT OF THE TRUSTEES
YEAR ENDING 01 JANUARY 2026
FINANCIAL REVIEW (contlnu•d)
The costs of ch8rit8ble Activilles are £2.88012024.' £4018re co81 ol venue hlre for food bank £40.
Goveman¢e
The £400 (2024.. £300) 'govemance' costs Inchjde the costs associated with independént
examination of the accounts £3LK).
Surplus
Total incoming resouros ex¢xled the resources ex￿nded in the period by £29 (2024'.1£3401
deficit).
Balance Sheet
The Balance Sheet as at 01 $t January 2025 was strong ensuring that the chartty has the assets
requir￿1 to deliver its commiknenls to the community.
Reserves pollcy
The TrUSt￿S have adopted a resetve policy which they consider appropriate, to ensure the
continuing abilty ofAMAIG80 TOWN UNION UK to meet ils objectives and obligations. The policy
also seeks to maintain an acceptable ratio be￿en the free reserves and the level of unrestricted
cash eypendilure.
'Free reserves, are represented hy the unrestricted funds less the tangible fixed assets.
'Unrestricted cash expenditure, represents the operating costs for the year ￿$S the charge for
deprerAation.
The Charty does not intend to accumulate significant reserves but depends upon the ongoing
support of its donors lo meet fijlure costs. In order lo be prudent. the aim over the next 2 to 3 yws
to accunxjlate in general reserves an amount equivalent to 1 event costs..

AMAIGBO TOWN UNION UK
REPORT OF THE TRUSTEES
YEAR ENDING 01 JANUARY 2025
PLANS FOR FUTURE PERIODS
Looklng ahead
In 2025 AMAIGBO TOWN UNION UK plans lo ¢onlinu8 ts strong focus on the below areas..
In 2025r26 it is likely our charity will conlinue to support the vulnerablè peop￿ in the communty.
The feedback from the food pallialive was very posilNe bul was not enough. Wtth the on-going
cost of living crisis, the be￿ricIar0es of the food pallialive would like the programme to be
repeated.
Funding pemitting, we can 81s0 look into the other areas in our objectives and activities.
We will be looking at reaching oul lo our Feople in Amaigbo-again, this will depend on fvnding.
We are looking al plans to empower our youths lo stsrt organising themselves and teing more
proactive.
RELATED PARTIES
A summary of transactions with related parties is set out in note 13 of the financial
statements.
Page7

AMAIGBO TOWN UNION UK
REPORT OF THE TRU8TEES
YEAR ENDING 01 JANUARY 2025
TRUSTEES, RESPONSIBILITIES
Charlty Law requires the tru8tee$ to prepare financlal 8tat8ments for each financial year
which gwe 8 true and falr view of Ihe 8tale of affair8 of the charty and of its financial
acllvitie5 for that year together wilh Its assets and liabilities at the end of the year,
adequately disllnguishing any materlal, Special trusl or olhef reslricted fund of the charity.
In preparing those financial statements, the directors are required to..
a) select suilable accounting policies and then apply them consistenlly.
b) make judgments and estimates that are reasonable and prudent.,
c) state whether the policies adopted are in accordance with the appropfSate SORP on
accounting by Charities and the Accounting Regulations and with applicable accounting
stsndards subject to any material departures disclosed and explained in the financial
statements. and
d) prepare the financial statements on the going concern basis unless it is inappropriate to
assume that the charity will continue in its activities.
The trustees are responsible for keeping proper accounting ￿COrdS which disclose with
reasonable accuracy at any time the financial position of the charity and to enable them to
ensure that the financial ststements comply with the Statements of Recommended Practice
and the regulations made under section of the Charities Act 2011.
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 irregularities. The ttustees
have the power to invest in such Assets as they see fit
Signed on behalf ofthe charity's Trustees
Signed by Bar K. Mg
okwere
Date.. 28, June2025
Page8

AMAIGBO TOWN UNION UK
INDEPENDENT EXAMINER'S REPORT TO THE
TRUSTEES OF AMAIG80 TOWN UNION UK
YEAR ENDING 01 JANUARY 2026
I report on the accounts of the charity for the perlod endlng 01 January 2025 vthich are 8et out on
pages8to 17
RESPECTIVE RESPONS181LITIES OF THE TRUSTEES AND THE EXAMINER
The charity's trustees are responslble for the preparallon ol the accounts. The charty's Iruslees
Cons￿er thal an audit is not required for this year under section 144121 of the Charities Act 2011
{Ihe 2011 Act) and thal an independent examination is needed.
It is my responsibility to..
examine the accounts under section 145 of the 2011 Act.
to follow Ihe prorAdures laid down in the general DI￿¢t10n$ given by the Charity COmmiss￿n
(under section 145(5)Ib) of the 2011 Act, and
to state whether parbujlar matters have ￿me lo my attention.
BASIS OF INDEPENDENT EXAMINER'S STATEMENT
My examination was carried Olrt in 8CCOTdance with genèral Directions given by Ihe Charity
Commission. An examinats'on indudes a review of the accounts'ng records kept by the charrty and
a comparison of the accounts presenled with those records. 11 also includes cLsnsNJeralion of any
unusual ikms or disclosures in the accounts, and seeking explanalions from you as the trustees
conceming any such matters. The procedures undertaken do not provide all the ev￿￿en￿ that
would be required in an audit, and conSequen￿Y no opinion is given as to whether the accounts
present a'lrue and fair, view and the report is limited to those matters sel out in the ststement below
INDEPENDENT EXAMINER'S STATEMENT
In connection with my examination, no matter has come lo my attention..
1. which gives me reasonable cause to belbève that in. any material respect. the requirements:
• to keep accounting records In accordanrR with section 130 of the 2011 Act; and
lo prepare accounts which accord wslh the accounting records and comply with the
accounting requirements of the 2011 A
have not been mel,. or
2. to which. in my opinion, attention should be drawn in order to enable a proper understanding of
the accounts to be reached.
Dale.. 30 June 2025
Edwige Fomo CGMA
EFK & CO CONSULTING LTD
132-134 Great Ancoats Street
Manchester
M4 6ED
Page9

AMAIGBO TOWN UNION UK
STATEMENT OF FINANCIAL ACTivrriES
YEAR ENDING 01 JANUARY 2026
Noles Unreslrieled Restricted
Funds
FuThJs
Totsl
2fd6
Totsl
2if24
INCOMING RESOURCES
Incorning resources from generating funds..
Donations and legacies
TOTAL INCOMING RESOURCES
2a
240
240
3,C69
3,C69
3,309
RESOURCES EXPENDED
Charilabk xliviiies
Govemance Costs
TOTAL RESOURCES EXPENDED
2.880
40
300
4CIO
400
400
2,880
NETIOUTGOINGIIINCOMING
RESOURCES BEFORE TRANSFERS
TRANSFERS
Transfer btheen Funds
11601
13401
400
14CvJl
12111
NET MOVEMENT IN FUND8
240
13401
RECONCILIATION OF FUNDS
Total Funds Brought Forward
TOTAL FUNDS CARRIED FORWARD
1.839
1.628
2,395
2,424
2,735
2,395
796
The chanty has no recogrwsed gains or losses other than the results for Ihe year as set out above.
Pa9e10

AMAIGBO TOWN UNION UK
INCOME AND EXPENDITURE ACCOUNT
YEAR ENDING 01 JANUARY 2025
Note Unrèstricted Reslricled
Funds
Funds
Totsl
2025
Totsl
2024
INCOMING RESOURCES
240
3,069
3,309
TOTAL RESOURCES EXPENDED
14001 (2,8801
(3.2801
13401
OPERATING SURPLUS
160
189
29
{340
OTHER INCOME
hvesthEnl Inco
2d
SURPLUS FOR THE FINANCIAL YEAR
11601
189
29
13401
The charity has no recognised gains or losses other than the r8suIts for the year as set oul above.
Page11

AMAIGBO TOWN UNION UK
BALANCE SHEET
AS at 01 JANUARY 2026
AMAIGBO TOWN
UNION UK
AMA￿80 TOW
uN￿N UK
2026
2024
Note
CURREiif ASSErs
Debtors
Cash al bank and in hand
12
365
2,459
2,824
1r
2,889
CREDITORS: Amounts falling due
wlthin one year
400
600
NEf CURRENT Assrrs
24
2,395
TOTAL ASSETS LESS CURRENT LIABILITIES
2.424
2,395
NET ASSETS
2.424
2,395
FUNDS OF THE CHAR
Reslricled Incon* Funds
Unrestricted Incomè Funds
118
11b
1,628
796
1,839
556
2,424
2,395
These financial slalements were appioved by the trustees on 281h June 2025 and signed on their
behalf by..
Bar K. Mgbokwere
Osita B Onuoha
Trustse
Trusleg
P8ge12

AMAIGBO TOWN UNION UK
STATEMENT OF CASH FLOWS
YEAR ENDING 01 JANUARY 2026
2025
2024
Note
Cash flows frorn operatlng a¢tlvltles
Nel cash incomè
29
1340)
Adjustments to cash from nonacash Items
Depreciation
29
{340}
Worklng capital adjustments
Dec¥easellincreasel in stocks
Decieasel(lnc￿aseI in debtors
Decreasel{inrJeasel in creditors
(259)
(200)
300
Net cash flows from operaling activiltes
1430)
(40)
Cash flows from Investlng actlvltles
Purchase of tangible fixed Asse15
Net cash flows from investing activit¢es
Cash flows from flnanclng actlvlties
Interest recèived from Savings
Nel ￿sh flows from financing activities
Nel increaselldecrease) in cash and Cash equivalents
Cash and cash equivalents al 1 January
14301
2,889
(40}
2,929
Cash and cash equivalents al 31 Decen*er
2,459
2,889
Page13

AMAIGBO TOWN UNION UK
NOTES TO THE FINANCIAL STATEMEKrs
YEAR ENDING 01 JANUARY 2025
ACCOUNTING POLICIES
Stltemgnt ol Compllance
The finan¢Jal State￿￿nIS have been prepared in accordancè w7th FRS 102, Ihe Finanual
Report￿9 Standard applicable in the UK and the ROW￿1¢ of Irelanif. the Slalem•nl ol
Recomff*nded Practice applicable lo chariiiès preparfng thwr acuunts in ac¢ordance wrth the
Finanual reporb'ng Standard applicable in the UK and RepU￿le ol Ireland IFRS 102) Ichantses
SORP IFRS 102)) and the Charit￿5 Act 2011.
Incomlng Resources
DOnat￿S & gilts
Donatsons and grfts are generally onty recognis&J when received by or on tehaw of the charty. In
excepts.onal cases where an amount is significant. gifts are recognised a$ incon* when the charty
is nolffied ofa commiknentto make a donation and the trustees are virtualty ortain they wll receive
the resourees and the monetary value ¢3n be measured with sufficient reliabilty.
Incom8 tax
Income18x recoverable on gift aid donations is recognised on a reCe￿ab￿ basis.
Grants
Grants to the charity are accounted for as soon as charity is notified of its kgal entitlement and the
amount due.
Income from charitable aclivili8S
All income from events and activities is ￿Cognised when due.
Income from fund g8n8rntlng actiwti8S
Income ralsed by SFecial fund raising events. and trading athrties are accounted for in the period
in which the charity is entitled to receipt.
Re8ource8 Expended
Re8ourc88 expended are Included in the Slalemenl of Financial Aclivth'es on an accruals ba51S.
Direct Charilable Expenditur&
Dlieclly altrtbulable expenditure has been allocatèd lo the appropiiale fvnd. Whèr8 costs have been
shared the expenditur8 hgs been allocated lo funds on the basis of their estimated consumption of
expenses.
Po9014

AMAIGBO TOWN UNION UK
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDING 01 JANUARY 2026
ACCOUNTING POLICIES (Contlnued)
Govemants
These cosls include the costs of governance arrangements which relat8 lo the general running of
the charty as opposed to the dlrecl management functions inher8nl in generating furbjs aTrJ in
charitable aclivilie5. This includes such items as exlernal audll, legal advice for Iru$lees arKI costs
asso¢iated with consts'lulional and ststutory requirements, Including Iruslee's meetings.
Volunteers and donatsd servlces and facllltles
The value of seNices provided by volunleefs is not incorporated into these financial ststements.
Flxed Assets
Tangible fixed assets for use by the charty are capitalised if they can be used for more than one
year. and Cost at least £300. They are valued at cost, or rf gifted, al thè value lo Ihe tharty on
receipt.
Depreuation is calculated on the costs or valUat￿n of the assèts al the rate of 25% (2024.. 25%)
using the straight line method.
Current Assets
Amounts owing to the charity al 01 January 2025 in fespect of income a￿ shown as debtofs less
provision for amounls that may prove uncollectable.
Funds
Funds held by the charity are erther..
Unrnst17Cted g8neTrl funds
These are funds that can be used in accordanrR wlh th8 charitable oty'ects at the discretion
of the tNstees.
Reslricled funds
These ale funds that can onty be used for particular reslrfcted Purposes within the objects of
the charity. Restrictions arise when specif*d by the donor or when lunds are ra￿ed for
pa￿'Cular restricted purposes.
Further explanation of the nature and purpose of each fund is Included in the notes lo the financial
ststements.
Pa9915

AMAIGBO TOWN UNION UK
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDING 01 JANUARY 2026
INCOMING RESOURCES
unresthcl￿ R8slrh*ed
Funds
F￿￿ts
Totsl
Tclal
TOTAL
TOT AL
2024
2a Donatlons and1oga¢lo$
Gffts hdNiiduals
Grfb Business
Tax Refund
TOTAL INCOMING RESOURCES
2,810
2110
240
259
3,069
240
Many volunleers give freely of their lime in the seryice of our Lord for the charity. the value of
which is unquantifiable.
3. COSTS OF CHARITABLE ACTIVITIES BY FUND TYPE
Unrestricted
Funds
Total
Restricted
Funds
Tolal
TOTAL
2025
TOTAL
2024
Costs of Direct Charitsble ktivil
Support Costs
2.880
2,880
400
3,280
400
400
300
2,880
4. COSTS OF CHARITABLE ACTIVITIES BY ACTIVITY TYPE
undertaken
Support
directly
costs
Total
Total
TOTAL
2025
TOTAL
2024
Costs of Charitable ktivilies
Govemance costs
2,880
2,880
40
300
340
400
400
2,880
3,280
5. GOVERNANCE COSTS
Unreslricled
Funds
Total
TOTAL
2025
TOTAL
2024
Independent e¥Anineffs fee
Other Governance costs
300
100
400
300
100
400
200
100
300
Pag916

AMAIGBO TOWN UNION UK
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDING 01 JANUARY 2026
6. NET OUTGOING RE80URCES FOR THE YEAR
This is slated after charglng
2025
2024
dependent e>3minels fee
Depreoolion of owned assets
300
INFORMATION REGARDING TRUSTEES AND EMPLOYEES
AMAIGBO TOWN UNION UK did not have employée (iuring the year ending 01 January 2025
(2024.. Nil)
The charity Trustees were not paid or recyived any other benefits from the employment vath the
charity in the year {2024'. £Nill neither were they reimbursed expenses during the year {2024'. £
Nil). The Key management personn81 ofthe charity compnse the Trustees and Senior management
Team. The total tenefit of the senior managenEnl team oflhe charity were £nil, (2024.. £nil)
DEBTORS
MI*IGBO TOMI
UNION UK
2025
A￿B0 TOWN
U￿N U(
Prepaymonts and accrued itome
365
IC6
106
36S
CASH AT BANK & IN HAND
AMAIGBO TOWN MIAIGBO TO
UNION UK
UNION UK
2026
2024
Current Account
2,459
2,459
2.889
2,889
Page17

AMAIGBO TOWN UNION UK
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDING 01 JANUARY 2025
10.
CREDITORS: Amounts falllng due wlthln on• yoar
AMAIGBO TOWN WAJGBO TOI
UNION UK
UNDN UK
2025
2024
£cruals and deferred inco
400
400
600
600
The bank loan, Credit Cards & OveTdrafts are secure(I by a fixfrJ and floakn'ng charge over all the
assets of the chaTIty.
11.
RECONCILIATION OF MOVEMENTS IN FUNDS
Transfers
Be￿een
Funds
Balance al
01-Jan-24
Movement In Resources
Incorring
Outgoing
Balance at
01-Jan-25
11a. Restrlcted Funds
1,839
1,839
11 b. Unrestrlcted Funds Funds
3,069
3,069
12,8801
12,8801
14001
(4001
1,628
1,628
General Fund
556
240
1400)
400
796
2,395
3,309
{3,2801
2,424
12.
ANALYSIS OF NET ASSETS BY FUND
Tanglble
Flxèd
Assets
Net Current
Assets I
{Llabllltlesl
Crndltors
Due aft8r
On8 YeaT
TOTAL
Rèstrfctèd Funds
1,628
1,628
1.628
1,628
Unrestrl¢led Funds
796
796
796
2,424
Page18

AMAIGBO TOWN UNION UK
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDING 01 JANUARY 2025
13.
RELATED PARTY TRANSACTIONS
During the Feriod Ihere was no related paty transadlons12024.' £nil).
14.
CONTINGENCIES
The Twslees have confirmed Ihat there were no ￿ntingenCIeS liabilities vA)ich should be
disclosed at 01 January 2025.
p￿19