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2022-12-31-accounts

REGISTERED CHARITY NUMBER: 226116

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 December 2022

for

RSPCA Barnsley & District Branch

RSPCA Barnsley & District Branch

Contents of the Financial Statements for the Year Ended 31 December 2022

Page
Report of the Trustees 1 to 5
Independent Examiner's Report 6
Statement of Financial Activities 7
Balance Sheet 8
Notes to the Financial Statements 9 to 15
Detailed Statement of Financial Activities 16 to 17

RSPCA Barnsley & District Branch

Report of the Trustees

for the Year Ended 31 December 2022

The trustees present their report with the financial statements of the charity for the year ended 31 December 2022. The trustees have adopted the provisions of 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).

Page 1

RSPCA Barnsley & District Branch

Report of the Trustees for the Year Ended 31 December 2022

OBJECTIVES AND ACTIVITIES

The RSPCA Barnsley & District Branch is an unincorporated charitable association and a separately registered branch of the Royal Society for the Prevention of Cruelty to Animals (the Society), carrying out its direct animal welfare work in the areas of Barnsley and District.

The objects of the Branch are to promote the work and objects of the Society - to promote kindness and to prevent or suppress cruelty to animals by all lawful means - with particular reference to the area of the Branch, in accordance with the policies of the Society.

The trustees have reviewed the outcomes and achievements of our objectives and activities for the year, to ensure they remain focused on our charitable aims, and continue to deliver benefits to the public.

Under the Charities Act 2011, the advancement of animal welfare is recognised as a distinct statutory charitable purpose. This legislation and the Animal Welfare Act of the same year indicate an acceptance by society that treating living creatures with compassion has a moral benefit for the public as a whole. Whilst this public benefit is clear, it is sometimes difficult to quantify and must be balanced against any detriment.

The Branch's animal welfare work, although local in nature, benefits the Society at large, and also aims to help people in need with the care of their animals. The next section of this report highlights the Branch's main activities and demonstrates the benefit provided to the public. All our charitable activities, as described in more detail in the following pages of this report, focus on promoting kindness and preventing or suppressing cruelty to animals and are undertaken to further these purposes for the public benefit.

We support our local Inspectors by taking in (free of charge) mistreated or abandoned animals, including pets whose owners suffer ill health or financial difficulties or pass away. The Society's Inspectorate (as well as providing education, information and advice) rescues animals in distress and enforces laws against the cruel mistreatment of animals in England and Wales by instigating prosecutions. This work is key to the 'prevention or suppression of cruelty' part of the RSPCA objectives, and promotes humane sentiments towards animals which involve moral benefit to humankind as a whole.

The society provides subsidised veterinary treatment for animals which are sick or injured and belong to the local people on low incomes, through a voucher scheme. This work benefits all Barnsley residents in need of financial assistance by giving them help to obtain care for companion animals in need of veterinary treatment.

We provide subsidised neutering of companion animals for those in the Branch area on low incomes. We also organise occasional microchipping events. This work helps to control dog/cat populations through neutering and benefits all Barnsley residents in need of financial assistance by giving them help to neuter and microchip companion animals, thereby promoting responsible pet ownership.

Animals in our care receive veterinary treatment, vaccination, neutering, microchipping and are assessed for rehoming. This work helps to control the incidence and spread of disease and suffering through vaccination and neutering.

We rehome animals in need at low cost to people willing and able to have a companion animal. Whilst we recognise that companion animals provide measurable benefits to people's physical and mental health, we consider the provision of pets as subsidiary to the main charitable aim of this service, which is to reduce animal suffering. Our policy to charge a reasonable adoption fee for animals aims to highlight the ongoing personal and financial commitment of pet ownership. It would not be in the best interests of animals, and therefore would fall outside our objectives, to rehome to those who could not afford them.

We take in, free of charge, lost animals and take steps to reunite them with owners, where possible. This work benefits our local community (including local authorities) by preventing animals straying and posing a risk to themselves and to people through road traffic accidents.

We respond to enquiries (both direct and via the Society's national call centre) from the public about animals locally. The public benefits from knowing that we can intervene to assist animals in need.

We offer free animal care advice. The public benefits through the promotion of responsible pet ownership.

Page 2

RSPCA Barnsley & District Branch

Report of the Trustees for the Year Ended 31 December 2022

Within the terms of our governing document, we support the National Society/other RSPCA branches. We also closely work with other local animal welfare charities, co-operation with which has proved to be invaluable.

We provide volunteering opportunities for those who wish to support our work, including trusteeship, fostering and fundraising. This benefits local people and companies by providing the possibility of doing work which is compassionate and rewarding.

ACHIEVEMENT AND PERFORMANCE

The overall income for the year was £172,405 compared with £157,705 for 2021, an increase of £14,700. This has increased largely due to an uplift in shop income following the period of Covid-19.

On the expenditure side the total spent was £136,118 compared with £121,545 for 2021, an increase of £14,573. This increase is largely due to an increase in shop expenditure, after negotiating a lower rental value due to Covid 19, and not paying for any administrative staff, during the previous year.

The consequence of the above is that a surplus of £36,287 has been achieved in 2022 compared with a surplus for 2021 of £36,160. Details of income and expenditure can be found in the enclosed Income and Expenditure Account.

In 2022 the branch continued to adjust existing, and introduce new policies and procedures to help the Barnsley & District branch run efficiently. The Branch employed 2 paid staff members at the end of the year, being the 2 shop employees. We are continually looking to recruit volunteers to support the staff at our shops.

The Branch could not achieve any of these results without the dedication of the Fosterers, Volunteers, Co-ordinators, Fundraisers, Veterinary Practices, Inspectors, AWOs, the B.P.M, the Shop Staff and of course Committee Members. The Branch Website continues to change and improve and in an age of social networking, along with our increasingly active presence on Facebook and Twitter, assists us greatly in increasing awareness to the public

FINANCIAL REVIEW

Investment policy and objectives

Branch Investments continue to be held in a "safe" environment and not directly exposed to the fluctuations of the Financial Markets.

We have 3 short term notice accounts with Cambridge & Counties, Mansfield Building Society & United Trust Bank respectively, with £75,000 in each account, £225,000 in total.

Reserves policy

Our reserves as of 31st December 2022 stood at £413,357 compared to £377,070 in the previous year, an increase of £36,287. Our current reserves equate to more than 2 years necessary expenditure for the Branch, based on 2022 expenditure.

The Branch policy on reserves is to hold not less than two years worth of expenditure and we can confirm that the charity is holding a significant amount more than the policy requires. A high level of reserves is considered prudent given the economic turbulence of recent years and continued high inflation. Notwithstanding, the Branch intends to give priority consideration to the application of some excess reserves to escalate its charitable objectives. So far in 2023 we have already significantly increased our cat fostering community, allowing us to care for and rehome a greater number of kittens, and have added to our capacity to kennel and rehome more dogs with our partners at Chesterfield Branch. We aim to continue to grow our capacity to accommodate kittens and dogs and establish a comparable capacity for adult cats, in line with local needs. We intend however to continue to accumulate reserves, as we have previously considered the feasibility of opening a small animal welfare centre in our area and wish to preserve our means of doing this over the medium term.

Page 3

RSPCA Barnsley & District Branch

Report of the Trustees

for the Year Ended 31 December 2022

FUTURE PLANS

The Branch's main aims are to continue to maintain and increase the high level of animal welfare in the Barnsley & District area, to help the Inspectorate and to promote the work and objectives of the National Society of the RSPCA. We continue to review our policies and procedures regularly to make sure they are up to date and can help us achieve these aims.

This year we have significantly increased our cat fostering community, allowing us to care for and rehome a greater number of kittens, and hope to further increase this in order to do the same for adult cats. In turn, we have added to our capacity to kennel and rehome more dogs with our partners at Chesterfield & Derbyshire Branch, and hope to further increase this in the current year.

Focus and effort over the last few years on reviewing the branch's spending has been successful and with money being allocated to the appropriate places and with new procedures and consistency playing a large part in this. We aim to continue this trend into 2023 and beyond.

It also aims to maintain the Society's requirements of maintaining non inspectorate animal intake to below 5% and prioritising animals coming directly from the inspectorate.

STRUCTURE, GOVERNANCE AND MANAGEMENT

The charity is constituted as an unincorporated association. The charity operates as an autonomous Branch of the National RSPCA and operates under the RSPCA branch rules effective 18 February 2009.

The Committee, elected at the AGM, governs the Branch, and its members are the Trustees of the Branch. All trustees are briefed on the responsibilities as trustees prior to their acceptance of the role. The trustees hold monthly meetings at which decisions are made.

The trustees actively review the risks which the charity faces on a regular basis through regular meetings of the trustees that cover operational and financial reviews. The trustees also examine other operational and business risks which the Branch face and confirm that they have established systems to mitigate the significant risks, which have been identified as:-

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 226116

Principal address PO Box 783 Barnsley South Yorkshire S70 9PT

Trustees

Mr G Kirk Mrs E Fielding (resigned 30/6/2022) Ms J Hadfield (resigned 24/2/2022) Mrs J Robertson Mrs J Siddall (resigned 24/2/2022) Ms I Kirk Mrs P Jobling Mrs B Sadler (appointed 29/6/2022)

Page 4

RSPCA Barnsley & District Branch

Report of the Trustees for the Year Ended 31 December 2022

Independent Examiner

Seven Hills Accountants Limited 57 Burton Street Sheffield S6 2HH

12 June 2023 Approved by order of the board of trustees on ............................................. and signed on its behalf by:

................................................................. Mr G Kirk - Trustee

Page 5

Independent Examiner's Report to the Trustees of RSPCA Barnsley & District Branch

Independent examiner's report to the trustees of RSPCA Barnsley & District Branch

I report to the charity trustees on my examination of the accounts of RSPCA Barnsley & District Branch (the Trust) for the year ended 31 December 2022.

Responsibilities and basis of report

As the charity trustees of the Trust 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 Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the 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:

  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.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Susan Cochrane FCA Seven Hills Accountants Limited 57 Burton Street Sheffield S6 2HH

14/06/2023 Date: .............................................

Page 6

RSPCA Barnsley & District Branch

Statement of Financial Activities for the Year Ended 31 December 2022

2022
Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
4,026
Charitable activities
Grant income
23,753
Other trading activities
2
142,444
Investment income
3
2,182
Total
172,405
EXPENDITURE ON
Raising funds
126,873
Other
9,245
Total
136,118
NET INCOME
36,287
RECONCILIATION OF FUNDS
Total funds brought forward
377,070
TOTAL FUNDS CARRIED FORWARD
413,357
2022
Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
4,026
Charitable activities
Grant income
23,753
Other trading activities
2
142,444
Investment income
3
2,182
Total
172,405
EXPENDITURE ON
Raising funds
126,873
Other
9,245
Total
136,118
NET INCOME
36,287
RECONCILIATION OF FUNDS
Total funds brought forward
377,070
TOTAL FUNDS CARRIED FORWARD
413,357
2021
Total
funds
£
8,315
24,134
124,143
1,113
157,705
114,207
7,338
121,545
36,160
340,910
377,070
413,357

The notes form part of these financial statements

Page 7

RSPCA Barnsley & District Branch

Balance Sheet 31 December 2022

2022
Unrestricted
fund
Notes
£
FIXED ASSETS
Tangible assets
8
10,259
CURRENT ASSETS
Stocks
9
150
Debtors
10
19,105
Cash at bank and in hand
400,231
419,486
CREDITORS
Amounts falling due within one year
11
(16,388)
NET CURRENT ASSETS
403,098
TOTAL ASSETS LESS CURRENT
LIABILITIES
413,357
NET ASSETS
413,357
FUNDS
13
Unrestricted funds
413,357
TOTAL FUNDS
413,357
2021
Total
funds
£
10,177
150
13,688
361,954
375,792
(8,899)
366,893
377,070
377,070
377,070
377,070

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by: 12 June 2023

............................................. Mr G Kirk - Trustee

The notes form part of these financial statements

Page 8

RSPCA Barnsley & District Branch

Notes to the Financial Statements for the Year Ended 31 December 2022

1. ACCOUNTING POLICIES

General information and basis of preparing the financial statements

The RSPCA Barnsley & District Branch is a registered charity with the Charity Commission in the United Kingdom. The address of the registered office is given in the charity information on page 4 of these financial statements. The nature of the charity’s operations and principal activities are to maintain and increase the high level of animal welfare in the Barnsley & District area.

The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (second edition), the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS102) and with the Charities Act 2011.

RSPCA Barnsley & District Branch meets the definition of a public benefit entity under FRS 102. The financial statements are prepared under the historical cost convention. The financial statements are presented in sterling which is the functional currency of the charity and are rounded to the nearest £.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

For donations to be recognised the charity will have been notified of the amounts and the settlement date in writing. If there are conditions attached to the donation and this requires a level of performance before entitlement can be obtained then income is deferred until those conditions are fully met or the fulfilment of those conditions is within the control of the charity and it is probable that they will be fulfilled.

No amount is included in the financial statements for volunteer time in line with the SORP.

Gifts in kind donated for resale are included at fair value, being the expected proceeds from sale less the expected costs of sale. Where estimating the fair value is practicable upon receipt it is recognised in stock and 'Income from other trading activities'. Upon sale, the value of the stock is charged against 'Income from other trading activities' and the proceeds are recognised as 'Income from other trading activities'. Where it is impracticable to fair value the items due to the volume of low value items they are not recognised in the financial statements until they are sold. This income is recognised within 'Income from other trading activities'.

For legacies, entitlement is the earlier of the charity being notified of an impending distribution or the legacy being received. At this point income is recognised. On occasion legacies will be notified to the charity however it is not possible to measure the amount expected to be distributed. On these occasions, the legacy is treated as a contingent asset and disclosed.

Income from trading activities includes income earned from fundraising events and trading activities to raise funds for the charity. Income is received in exchange for supplying goods and services in order to raise funds and is recognised when entitlement has occurred.

The charity receives grants from the RSPCA Head Office. Income from grants are recognised at fair value when the charity has entitlement after any performance conditions have been met, it is probable that the income will be received and the amount can be measured reliably. If entitlement is not met then these amounts are deferred.

Investment income is earned through holding assets for investment purposes. It is entirely made up of interest. Interest income is recognised using the effective interest method.

Page 9

continued...

RSPCA Barnsley & District Branch

Notes to the Financial Statements - continued for the Year Ended 31 December 2022

1. ACCOUNTING POLICIES - continued

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery - 15% on reducing balance Fixtures and fittings - 15% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

2. OTHER TRADING ACTIVITIES

Shop income
Adoption fees
2022
£
127,806
14,638
142,444
2021
£
111,245
12,898
124,143

Page 10

continued...

RSPCA Barnsley & District Branch

Notes to the Financial Statements - continued for the Year Ended 31 December 2022

3. INVESTMENT INCOME

Deposit account interest 2022
£
2,182
2021
£
1,113

4. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2022 nor for the year ended 31 December 2021.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 December 2022 nor for the year ended 31 December 2021.

5. STAFF COSTS

Wages and salaries
Other pension costs
The average monthly number of employees during the year was as follows:
Shop staff
No employees received emoluments in excess of £60,000.
2022
£
43,600
595
44,195

2022
2
2021
£
44,660
300
44,960
2021
3

6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies 8,315
Charitable activities
Grant income 24,134
Other trading activities 124,143
Investment income 1,113
Total 157,705
EXPENDITURE ON
Raising funds 114,207
Other 7,338
Total 121,545
NET INCOME 36,160

Page 11

continued...

RSPCA Barnsley & District Branch

Notes to the Financial Statements - continued for the Year Ended 31 December 2022

6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued

Unrestricted
fund
£
RECONCILIATION OF FUNDS
Total funds brought forward 340,910
TOTAL FUNDS CARRIED FORWARD 377,070

7. INDEPENDENT EXAMINATION

The independent examiners remuneration amounts to a fee of £1,020 and is included within accountancy and legal fees.

8. TANGIBLE FIXED ASSETS

Plant and
machinery
£
COST
At 1 January 2022
4,254
Additions
1,695
At 31 December 2022
5,949
DEPRECIATION
At 1 January 2022
3,289
Charge for year
231
At 31 December 2022
3,520
NET BOOK VALUE
At 31 December 2022
2,429
At 31 December 2021
965
9.
STOCKS
Stocks
Fixtures
and
fittings
£
29,444
-
29,444
20,232
1,382
21,614
7,830
9,212
2022
£
150
Totals
£
33,698
1,695
35,393
23,521
1,613
25,134
10,259
10,177
2021
£
150

Page 12

continued...

RSPCA Barnsley & District Branch

Notes to the Financial Statements - continued for the Year Ended 31 December 2022

10. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Other debtors
VAT
Prepayments and accrued income
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Taxation and social security
Other creditors
2022
£
625
7,921
10,559
19,105
2022
£
1,338
1,055
13,995
16,388
2021
£
321
3,146
10,221
13,688
2021
£
1,399
373
7,127
8,899

11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

12. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

Within one year
Between one and five years
In more than five years
2022
£
28,109
64,000
10,261
102,370
2021
£
-
-
-
-

13. MOVEMENT IN FUNDS

At 1/1/22
£
Unrestricted funds
General fund
377,070
TOTAL FUNDS
377,070
Net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
172,405
TOTAL FUNDS
172,405
Net
movement
At
in funds
31/12/22
£
£
36,287
413,357
36,287
413,357
Resources
Movement
expended
in funds
£
£
(136,118)
36,287
(136,118)
36,287

Page 13

continued...

RSPCA Barnsley & District Branch

Notes to the Financial Statements - continued for the Year Ended 31 December 2022

13. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Unrestricted funds
General fund
TOTAL FUNDS
At 1/1/21
£
340,910
340,910
Net
movement
in funds
£
36,160
36,160
At
31/12/21
£
377,070
377,070

Comparative net movement in funds, included in the above are as follows:

Incoming
resources
£
Unrestricted funds
General fund
157,705
TOTAL FUNDS
157,705
A current year 12 months and prior year 12 months combined position is as
At 1/1/21
£
Unrestricted funds
General fund
340,910
TOTAL FUNDS
340,910
Resources
Movement
expended
in funds
£
£
(121,545)
36,160
(121,545)
36,160
follows:
Net
movement
At
in funds
31/12/22
£
£
72,447
413,357
72,447
413,357

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
TOTAL FUNDS
Incoming
resources
£
330,110
330,110
Resources
Movement
expended
in funds
£
£
(257,663)
72,447
(257,663)
72,447

Page 14

continued...

RSPCA Barnsley & District Branch

Notes to the Financial Statements - continued for the Year Ended 31 December 2022

14. RELATED PARTY DISCLOSURES

Throughout the year there were the following related party transactions.

Amounts totalling £270 were paid to Harris & Co Ltd who process our payroll submissions. Our previous treasurer who resigned on 30 June 2022 is employed by Harris & Co Ltd and became an associate partner of the firm on 1 April 2022.

A total of £23,218 was received in the year from the RSPCA Head Office in relation to door to door grant funding.

Our branch rents kennels from the RSPCA Chesterfield branch to accommodate dogs that come into our care. RSPCA Chesterfield charge for the use of their kennels and care for and rehome our dogs on our behalf. During 2022 we paid £14,135 to the RSPCA Chesterfield branch for dog kennels.

Page 15

RSPCA Barnsley & District Branch

Detailed Statement of Financial Activities for the Year Ended 31 December 2022

INCOME AND ENDOWMENTS
Donations and legacies
Donations
Gift aid
Other trading activities
Shop income
Adoption fees
Investment income
Deposit account interest
Charitable activities
RSPCA door to door grant
Grants
Total incoming resources
EXPENDITURE
Other trading activities
Shop expenditure
Veterinary fees
Wages
Pensions
Dog kennel fees
Miscellaneous animal costs
Support costs
Management
Wages
Branch telephone and insurance
Administrative costs
RSPCA head office contribution
Plant and machinery
Fixtures and fittings
Other
Sundries
2022
£
4,026
-
4,026
127,806
14,638
142,444
2,182
23,218
535
23,753
172,405
54,335
11,561
43,600
595
14,135
2,647
126,873
-
1,830
1,574
1,378
231
1,382
6,395
155
2021
£
7,704
611
8,315
111,245
12,898
124,143
1,113
24,134
-
24,134
157,705
45,535
12,106
44,625
300
10,279
1,362
114,207
35
1,978
2,576
551
170
1,626
6,936
402

This page does not form part of the statutory financial statements

Page 16

RSPCA Barnsley & District Branch

Detailed Statement of Financial Activities for the Year Ended 31 December 2022

Other
Governance costs
Accountancy and legal fees
Total resources expended
Net income
2022
£
2,695
136,118
36,287
2021
£
-
121,545
36,160

This page does not form part of the statutory financial statements

Page 17