UK A Cappella Society
Unaudited Annual Report and Accounts
Year ended 31[st] August 2025
Charity Registration Number: 1194095
Contents
Reports
| Reports | |
|---|---|
| Reference and Administrative Details | 1 |
| Trustees’ Report | 2 |
| Accounts | |
| Statement of Financial Activities | 10 |
| Balance Sheet | 11 |
| Principal Accounting Policies | 12 |
| Notes to the Accounts | 14 |
Reference and Administrative Details
Trustees Gemma Witham (Chair) Matthew King (Treasurer) Alicia Wilson (Appointed 13[th] September 2025) Christopher Witham Administration address 5 Dolphin Close, Beddington Gardens, Wallington, Surrey, SM6 0HP. Charity registration number 1194095 Bankers National Westminster Bank plc., 30 Tooting High Street, Tooting, London, SW17 0RG.
UK A Cappella Society – unaudited accounts 1
Trustees’ Report Year to 31[st] August 2025
The trustees present their annual report together with the accounts of the UK A Cappella Society (‘the charity’ or ‘UKACS’) for the year ended 31[st] August 2025.
The accounts have been prepared in accordance with the accounting policies set out on pages 12 and 13 of the attached accounts and comply with the charity’s constitution, applicable United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and the Charities Act 2011. The principles set out in 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 United Kingdom and Republic of Ireland (FRS 102) having been followed in the preparation of the annual report and accounts.
Introduction
The UK A Cappella Society is a Charitable Incorporated Organisation (CIO) registered with the Charity Commission and governed by a Constitution dated 11[th] February 2021.
The UK A Cappella Society aims to provide a voice for A Cappella singers across the UK: a place where they can come together to shape their own community, learn from leading figures within the field, and find support to carry out projects that engage with the art of A Cappella. We hope to widen the reach of A Cappella education to encourage diversity and inclusivity within the art form and bring A Cappella to those who may not otherwise come across it.
Mission and objects
The charity’s object is to advance, improve, develop and encourage public education in, and appreciation of, the art and science of A Cappella music in all its aspects by any means the trustees see fit, including: through the presentation of public concerts and recitals, through acting as a resource centre for those interested in A Cappella, and by developing outreach projects to increase diversity and open this genre of music to a wider audience.
Objectives
The charity will aim to fulfil its mission through its CORE objectives:
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♦ Community;
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♦ Outreach;
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♦ Resources; and
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♦ Equity and Diversity.
UK A Cappella Society – unaudited accounts 2
Trustees’ Report Year to 31[st] August 2025
Objectives (continued)
Community
We aim to create a friendly and welcoming community hub where singers can meet one another, make friends, work on projects and celebrate each other’s success.
Outreach
We work closely with educational and community organisations to provide people, particularly those from disadvantaged communities, with opportunities and resources that can help them to gain skills and experience in A Cappella singing.
Resources
We provide both our members and the general public with the knowledge and tools to learn more about the art of A Cappella and progress in their singing journey. We provide guides, advice, support, arrangements and learning opportunities such as workshops and classes from some of the biggest talents in the UK A Cappella scene.
Equity & Diversity
We aim to make A Cappella singing available to everyone through inclusivity and diversity initiatives that open up the community to all.
In setting the charity’s objectives and planning its activities as described above, the trustees have given careful consideration to the Charity Commission’s general guidance on public benefit.
Activities and performance
Resources – Website
During the year, the charity continued to maintain a website as a focal point for the future publication of resources as well as promotion of other activities, including UKACS Community Events and Workshops.
Resources – Arrangers’ Masterclass workshop
The charity expanded its community and resource-based activities by hosting further public events. A regular home for many events was found in the Omnibus Theatre in Clapham, which serves the existing community well and is easily accessible for the purposes of expanding our reach to new singers. Two events were held during the year, including a Sing Session and a Mixer. Those who attended found the events to be enjoyable and useful, and provided an excellent community building opportunity. Further events were held following the year end, and the charity has made plans to return to the Omnibus to host further events in the future. The events have provided a good springboard to expand output in the Community section of the CORE plan.
A planned Mixer in Summer did not achieve many bookings, and was cancelled. Whilst disappointing, it provided valuable insight into the types of activity and audience UKACS currently reaches.
UK A Cappella Society – unaudited accounts 3
Trustees’ Report Year to 31[st] August 2025
Future plans
The charity will aim to fulfil its objectives by commencing and/ or continuing the activities described above. Specifically:
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♦ The trustees are working to recruit further board and volunteer team members, including trustees or volunteer officers with experience in education, marketing, data security, fundraising and law.
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♦ In particular, recruiting individuals with experience in fundraising and education will enable the charity to begin to seek funding for providing workshops for schools in support of the Outreach and Equity & Diversity objectives.
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♦ Following the year end, the trustees successfully appointed a Data & Technical Officer and a Marketing Volunteer.
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♦ The trustees have organised further events to further the Community and Resources objectives, including:
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A UKACS Day, scheduled for March, which will involve four workshops: an A Cappella Basic Vocal Skills workshop, an Arranger’s Workshop, a Leadership/ Business Seminar, an Advanced Sing Session, and a live performance.
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Three further Sing Sessions;
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One further Arranger’s Workshop; and
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A UKACS Community Ball – a fundraising event which will involve awards and a live performance.
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♦ In addition to community events and resource workshops, the trustees are also working towards arranging the charity’s first four workshops with schools in line with its outreach objective.
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♦ The trustees are continuing to develop the UKACS website and engaging with members of the A Cappella community in order to produce ongoing content for it in pursuit of the Resources objective, with the aim of producing ten articles at least two videos.
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♦ A membership plan is currently being developed in tandem with the website construction in order to enhance the Community objective. The trustees hope to launch charity memberships at the UKACS Day, with a relaunch and extra push for memberships planned for the start of the academic year in September.
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♦ The trustees are also working to build an online forum where members of the community can interact with each other and with the charity.
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♦ Development of programmes to recognise the work and art of the A Cappella community in the UK, is currently underway, either through Awards or other means.
UK A Cappella Society – unaudited accounts 4
Trustees’ Report Year to 31[st] August 2025
Financial review
Financial performance
Income amounted to £57 (2024 – £174) and consisted predominantly of income from events held during the year. Income in the prior year related mainly to event income from the Arrangers’ Masterclass event.
Expenditure for the year was £864 (2024 – £605) and related to the costs of the Community events held during the year as well as support costs (primarily expenses associated with the maintenance of the charity's website).
Financial position
At the balance sheet date, the charity's total funds stood at £6,646 (2024 – £7,453). Of this amount, £312 (2024 – £312) related to restricted donations received to facilitate the provision of A Cappella workshops for schools serving disadvantaged communities, in keeping with the charity's Outreach objective. The remaining funds of £6,334 (2024 – £7,141) are unrestricted and therefore represent the charity's free reserves.
Reserves policy
The trustees have examined the requirement for free reserves, i.e. those unrestricted funds not designated for specific purposes or otherwise committed.
The Trustees are currently aiming to expand the charity’s operations and therefore anticipate deficits for the next two to three financial years. Following the establishment of a membership base, the trustees will aim to build reserves equivalent to one year’s annual unrestricted expenditure, however during the growth phase, the trustees consider that, given the nature of the charity’s work and current activities, free reserves equivalent to one year’s running costs for the website are sufficient but not excessive, given that this represents the minimum level of activity required for the charity to carry out its objectives.
The trustees are of the opinion that this provides sufficient flexibility:
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♦ to cover temporary shortfalls in income due to timing differences in income flows;
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♦ to ensure adequate working capital for core costs;
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♦ to allow the charity to cope with and respond to unforeseen emergencies whilst specific action plans are implemented.
The charity's free reserves currently exceed the stated policy, however since the charity is in the early stages of commencing its public activities, the trustees are aware that unrestricted expenditure will continue to increase in the coming years. They therefore consider the current level of free reserves to be adequate for the charity's future plans, but not excessive, while it continues to grow.
UK A Cappella Society – unaudited accounts 5
Trustees’ Report Year to 31[st] August 2025
Governance, structure and management
Trustees
The trustees worked to recruit more volunteers as trustees and officers of the charity, with the aim of being able to expand the charity’s output, provide consistency and plan for the future. A number of successful meetings were held with interested parties. After the year-end, Alicia Wilson was appointed as a trustee, brining experience in policy and governance to the Board. Three new volunteer officers were also appointed following the year-end, with responsibility for Education, Marketing, and Data, Technology and Website Management, respectively.
The following individuals served as trustees throughout the year, except where noted, and were in office at the approval of the accounts:
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♦ Gemma Witham (Chair): Gemma's A Cappella journey began when she became a founding member of The Bristol Suspensions in 2014. She fell in love with A Cappella and threw herself into every opportunity it gave her. She was Secretary of the Bristol Suspensions and co-directed their Madness/Magic music video. In 2016, she volunteered with Voice Fest before hosting a number of community-building mixer events for graduates and lending a hand with the first ever UK A Cappella Ball. She then joined Varsity Vocals as a Production Assistant Trainee before swiftly moving up the ladder to become UK Producer in 2019.
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♦ Christopher Witham: Chris started performing A Cappella over 10 years ago and has been involved with the community ever since.
Starting out in his school's auditioned group, he eventually became a member of The Techtonics, with whom he recorded 2 albums, travelled on numerous tours, competed in Voice Fest, and performed in a sell-out Edinburgh Fringe run. Following his graduation he started volunteering with Varsity Vocals on the ICCA, leading to him becoming a producer for the competition.
Chris hugely values the opportunities that A Cappella has given him and is committed to making sure these are available to everyone, no matter their circumstance.
- ♦ Matthew King: Matt has loved singing from a young age and has performed with several choirs over the years, including his school’s A Cappella group, where he first discovered the joys of crooning in close-harmony, and the Chapel Choir of Hertford College, Oxford. He is also a classically trained trombonist and an enthusiastic character actor with his local musical theatre and murder mystery societies.
Matt is a chartered accountant with over a decade’s experience of working with charities and notfor-profit organisations, which he is delighted to be putting to use as the Treasurer on UKACS’ Board of Trustees.
UK A Cappella Society – unaudited accounts 6
Trustees’ Report Year to 31[st] August 2025
Governance, structure and management (continued)
- ♦ Alicia Wilson (appointed 13 September 2025) : Alicia's love of voices-only music began when she joined The Florida State University Acabelles. She served the group as an arranger, choreographer, and vocal percussionist, picking up skills on the way to be an inspiring and supportive musical director. After moving back to the U.K., Alicia directed The Oxford Belles through an incredible run at the Edinburgh Fringe Festival and participation in the Voice Festival U.K. competition. She then moved on to pursue her postgraduate studies at Imperial College London, where she sang and arranged for The Imperielles. The biggest highlight of her a cappella career remains competing in the ICCA and making it to ICCA Finals in New York! Currently, she dips her toe in the UK a cappella scene as a judge in the ICCA competitions. She is excited to be getting involved in the UKACS as a member of the board of trustees.
Individuals interested in becoming trustees are invited to meet with the existing trustees. Following this, their application is considered by the board. If approved, induction and ongoing training is undertaken on an informal basis: external training is sought as and when necessary. The charity will produce a trustee onboarding pack for all new future trustees, which will guide them through their obligations. In the meantime, Trustees are advised to read the Charity Commission’s guidance and resources on Trustees’ duties and responsibilities.
Management
The trustees consider that they, together with the volunteer officers, comprise the key management personnel of the charity, in charge of directing and controlling, running and operating the charity on a dayto-day basis. The trustees are also responsible for the policies, activities and assets of the charity. They aim to meet with the volunteer officers on a monthly basis to review developments with regard to the charity and to make significant decisions, but communicate more frequently as and when required.
Neither the trustees nor the volunteer officers receive remuneration or reimbursement of expenses in connection with their duties as trustees or officers. There were no other connected parties to the charity during the period.
Policies and procedure
Fundraising policy
During the period, the charity did not carry out any direct fundraising with the public. It did not use the services of any third-party organisation to help in its fundraising activities and no complaints were received about its fundraising activities during the financial year, either directly or through the Fundraising Regulator. However, if a complaint was to be received by the charity, it would be handled by the trustees.
Financial Controls and Processes
In response to the growth in the charity’s activities, the trustees have drafted and approved a financial policies and procedures document during the year which promotes and formalises their strategy to ensure safe handling of finances and responsible spending, as well as correct documentation. This covers banking procedures, access to accounts, bookkeeping and management accounting processes, investment policy and policies in relation to gifts, hospitality and conflicts of interest.
UK A Cappella Society – unaudited accounts 7
Trustees’ Report Year to 31[st] August 2025
Governance, structure and management (continued)
Policies and procedure (continued)
Other policies
Ahead of the introduction of new trustees and officers, the extant trustees will develop a Trustee handbook for new volunteers which will guide new Trustees through their obligations. In the meantime, Trustees are advised to read the Charity Commission’s guidance and resources on Trustees’ duties and responsibilities.
The trustees recognised a need to update the charity’s policies to allow for effective governance with the continuing increase in charitable activity. Shortly after the year-end, a number of new and updated policies were created. These cover Bullying & Harassment, Conflicts of Interest, Data Protection, Diversity, Equity and Inclusion (DEI), The Environment, Fundraising, People & Recruitment, Social Media, and Whistleblowing.
Trustees’ responsibilities statement
The trustees are responsible for preparing the trustees’ report and accounts in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England and Wales requires the trustees to prepare accounts for each financial year which give a true and fair view of the state of affairs of the charity and of the income and expenditure of the charity for that period. In preparing these accounts, 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 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 United Kingdom and Republic of Ireland (FRS 102);
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♦ make judgements and estimates that are reasonable and prudent;
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♦ state whether applicable United Kingdom Accounting Standards have been followed, subject to any material departures disclosed and explained in the accounts; and
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♦ prepare the accounts on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping proper accounting records that 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 relevant Charity (Accounts and Reports) Regulations 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 are responsible for the maintenance and integrity of the financial information included on the charity’s website. Legislation in the United Kingdom governing the preparation and dissemination of accounts may differ from legislation in other jurisdictions.
UK A Cappella Society – unaudited accounts 8
Trustees’ Report Year to 31[st] August 2025
Governance, structure and management (continued)
Risk Management
The management of risk is an on-going process and the trustees undertake a regular annual review of the principal risks and uncertainties that the charity faces. They regularly review the measures in place, or needing to be put in place, to establish policies, systems and procedures to mitigate those risks identified in the annual review and ensure that action is taken to implement changes to those policies, systems and procedures should they be needed to minimise or manage any potential impact on the charity should those risks materialise.
The trustees consider the principal risks faced by the charity, as a nascent organisation, to be:
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♦ The ability of the charity to raise sufficient funds to enable it to carry out its objectives; and
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♦ The ability of the charity to engage the extant A Cappella community in order to provide resources and support for fulfilling its objectives.
The trustees intend to engage in a programme of fundraising and engagement within the A Cappella community in order to mitigate these risks, as described under the future plans section, above.
Approved by and signed on the behalf of the trustees
Gemma Witham
Chair of the Trustees
Date: 30[th] June 2026
UK A Cappella Society – unaudited accounts 9
Statement of Financial Activities Year to 31[st] August 2025
| Notes Income from: Donations and grants 1 Charitable activities 2 Total Expenditure on: Charitable activities 3 Total Net movement in funds Reconciliation of funds Fund balances at 1stSeptember Fund balances at 31st August 7,8 |
Unrestricted funds £ |
Restricted funds £ |
2025 Total funds £ |
2024 Total funds £ |
|---|---|---|---|---|
— 57 |
— — |
— 57 |
20 154 |
|
| 57 | — |
57 | 174 | |
864 |
— |
864 |
605 | |
| 864 | — |
864 | 605 | |
| (807) 7,141 |
— 312 |
(807) 7,453 |
(431) 7,884 |
|
6,334 |
312 |
6,646 |
7,453 |
All of the charity’s activities derived from continuing operations during the current financial year.
All recognised gains or losses are included in the above statement of financial activities.
The notes on pages 14 to 16 form part of these accounts.
UK A Cappella Society – unaudited accounts
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Balance Sheet 31[st] August 2025
| Notes | 2025 £ |
2024 £ |
|---|---|---|
| Current assets Debtors 5 Cash at bank Creditors: amounts falling due within one year 6 Net assets Unrestricted funds Restricted funds 7 Total Funds 7,8 |
453 6,233 |
178 7,914 |
| 6,686 (40) |
8,092 (639) |
|
| 6,646 | 7,453 | |
| 6,334 312 |
7,141 312 |
|
| 6,646 | 7,453 |
The accounts were approved and authorised for issue by the board and were signed on its behalf by:
Gemma Witham
Chair of the Trustees
Date: 30[th] June 2026
UK A Cappella Society – unaudited accounts
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Principal Accounting Policies 31[st] August 2025
The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the accounts are laid out below.
Basis of preparation
These accounts have been prepared for the year ended 31[st] August 2025, with comparative figures presented for the year ended 31[st] August 2024.
The accounts have been prepared under the historical cost convention with items recognised at cost unless otherwise stated in the relevant accounting policies below or the notes to these accounts.
The accounts are presented in sterling and are rounded to the nearest pound.
The accounts 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 United Kingdom and Republic of Ireland (Charities SORP FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.
Assessment of going concern
The trustees have assessed whether the use of the going concern assumption is appropriate in preparing these accounts. The trustees have made this assessment in respect of a period of one year from the date of approval of these accounts.
The trustees of the charity have concluded that there are no material uncertainties related to events or conditions that may cast significant doubt on the ability of the charity to continue as a going concern. The trustees are of the opinion that the charity will have sufficient resources to meet its liabilities as they fall due.
Critical accounting estimates and areas of judgement
Other than the assessment of going concern, the preparation of the accounts did not require the trustees to make any significant judgements or estimates.
Cash flow statement
The accounts do not include a cash flow statement because the charity, as a small reporting entity, is exempt from the requirement to prepare such a statement under the Charities SORP (FRS 102) Update Bulletin 1.
Income recognition
Income is recognised in the period in which the charity has entitlement to the income, the amount of income can be measured reliably and it is probable that the income will be received.
Expenditure recognition
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to make a payment to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably.
UK A Cappella Society – unaudited accounts
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Principal Accounting Policies 31[st] August 2025
Debtors
Trade and other debtors, which are receivable within one year, are initially recognised at the transaction price and subsequently measured at amortised cost, being the transaction price less any amounts settled and any impairment losses (including provisions for nonrecoverability). Prepayments are valued at the amount prepaid.
Cash and bank balances
Cash at bank and in hand represents such accounts and instruments that are available on demand or have a maturity of less than three months from the date of acquisition.
Trade creditors and liabilities
Trade and other creditors payable within one year are recognised when there is an obligation at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. They are initially measured at the transaction price and subsequently measured at amortised cost, being the transaction price less any amounts settled.
Funds
Unrestricted funds are available for use at the discretion of the trustees, in furtherance of the general objectives of the charity.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors, or which have been raised by the charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund.
UK A Cappella Society – unaudited accounts
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Notes to the Accounts 31[st] August 2025
1 Income from: Donations and grants
| Income from: Donations and grants | ||||
|---|---|---|---|---|
| Unrestricted funds £ |
Restricted funds £ |
2025 Total funds £ |
2024 Total funds £ |
|
| Donation income | — | — | — | 20 |
| — | — | — | 20 |
2 Income from: Charitable activities
| Income from: Charitable activities | ||||
|---|---|---|---|---|
| Unrestricted funds £ |
Restricted funds £ |
2025 Total funds £ |
2024 Total funds £ |
|
| Community events . Sing Session Resource events . Arrangers’ Masterclass |
57 — |
— — |
57 — |
— 154 |
| 57 | — | 57 | 154 |
- 3 Expenditure on: Charitable Activities
| Expenditure on: Charitable Activities | ||||
|---|---|---|---|---|
| Unrestricted funds £ |
Restricted funds £ |
2025 Total funds £ |
2024 Total funds £ |
|
| Community events . Sing Session and Mixer Resource events . Arrangers’ Masterclass Support costs . Website design and maintenance . Marketing and advertising . Postage Total expenditure |
454 — 346 36 28 |
— — — — — |
454 — 346 36 28 |
— 455 134 8 8 |
| 864 | — | 864 | 605 |
4 Staff costs and key management personnel
During the years ended 31 August 2025 and 31 August 2024, the charity employed no staff and therefore incurred £nil staff costs.
The trustees consider that they, along with the volunteer officers, comprise the key management of the charity in charge of directing and controlling, running and operating the charity on a day-to-day basis.
UK A Cappella Society – unaudited accounts
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Notes to the Accounts 31[st] August 2025
5 Debtors
| Debtors | ||
|---|---|---|
| Prepayments Accrued income Gift aid receivable |
2025 £ |
2024 £ |
| 334 57 62 |
116 — 62 |
|
| 453 | 178 |
6 Creditors
| Creditors | ||
|---|---|---|
| Accruals | 2025 £ |
2024 £ |
| 40 | 639 | |
| 40 | 639 |
7 Restricted funds
The funds of the charity include restricted funds; these comprise the following unexpended balances of donations held on trust for specific purposes:
| Movement in funds | Movement in funds | Movement in funds | |||
|---|---|---|---|---|---|
| At 1st September 2024 |
Income £ |
Expenditure £ |
Transfers £ |
At 31st August 2025 £ |
|
| £ | |||||
| School Workshops Fund Total |
312 | — |
— | — | 312 |
| 312 | — |
— | — | 312 |
|
| At 1st September 2023 £ |
Income £ |
Expenditure £ |
Transfers £ |
At 31stAugust 2024 £ |
|
| School Workshops Fund Total |
312 | — |
— | — | 312 |
| 312 | — |
— | — | 312 |
The school workshops fund comprises funds donated to facilitate the provision of A Cappella workshops for schools serving disadvantaged communities.
UK A Cappella Society – unaudited accounts
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Notes to the Accounts 31[st] August 2025
8 Analysis of net assets between funds
| Unrestricted funds £ 6,374 (40) 6,334 Unrestricted funds £ 7,780 (639) 7,141 |
Restricted funds £ |
Total 2025 £ |
|
|---|---|---|---|
| Fund balances at 31 August 2025 are represented by: Current assets Creditors: amounts falling due within one year |
312 **— ** |
6,686 (40) |
|
| 312 | 6,646 |
||
| Restricted funds £ |
Total 2024 £ |
||
| Fund balances at 31 August 2024 were represented by: Current assets Creditors: amounts falling due within one year |
312 — |
8,092 (639) |
|
| 312 | 7,453 |
9 Taxation
The UK A Cappella Society is a registered charity and therefore is not liable to income tax or corporation tax on income derived from its charitable activities, as it falls within the various exemptions available to registered charities.
10 Related party transactions
None of the trustees (or any persons connected with them) received any remuneration during the year ended 31 August 2025 or the year ended 31 August 2024.
During the year, no payments were made on behalf of the charity by trustees in respect of website costs, workshop refreshments and postage (2024 – £111). At 31[st] August 2025, £40 was due to one trustee in respect of payments made on behalf of the charity (2024 – £539 was due to three trustees in respect of payments made on behalf of the charity.) All of these amounts were reimbursed following the year end.
No donations were received from trustees during the year (2024 – £nil).
End of notes.
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