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2023-12-31-accounts

REGISTERED COMPANY NUMBER: IP30234R (England and Wales) REGISTERED CHARITY NUMBER: 251430

Report of the Trustees and

Unaudited Financial Statements

for the Year Ended 31 December 2023

for

Canolfan Adnoddau Cymunedol Hermon Community Resource Centre Limited

Ashmole & Co Manchester House Grosvenor Hill Cardigan Ceredigion SA43 1HY

Canolfan Adnoddau Cymunedol Hermon Community Resource Centre Limited

Contents of the Financial Statements for the Year Ended 31 December 2023

Page
Report of the Trustees 1 to 5
Independent Examiner's Report 6
Statement of Financial Activities 7
Balance Sheet 8 to 9
Notes to the Financial Statements 10 to 15
Detailed Statement of Financial Activities 16 to 17

Canolfan Adnoddau Cymunedol Hermon Community Resource Centre Limited

Report of the Trustees for the Year Ended 31 December 2023

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 December 2023. 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).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The centre operates as a 'Community Benefit' company and is much more than just a village hall. It is a community run centre providing support and services for community development in North Pembrokeshire. Its aim is to offer community resources and a meeting space for residents including facilities and support for start-up local social enterprises and businesses.

The management committee confirm that they have given careful consideration to the public benefit guidance published by the Charity Commission. This guidance has been referred to when reviewing the Charity's aims and objectives and in planning future activities.

Page 1

Canolfan Adnoddau Cymunedol Hermon Community Resource Centre Limited

Report of the Trustees for the Year Ended 31 December 2023

ACHIEVEMENT AND PERFORMANCE Charitable activities

The financial year end for Canolfan Hermon is also the calendar year end and it has been another busy year for our Community Centre. During 2023 the increase in activities and new users of the centre has allowed us to recruit a new part-time coordinator for the centre. It is great to have recruited Kim Martakie who has made great strides forwards in developing new systems and drawing in new activities.

The range of activities at our community centre spreads across all age ranges with a toddlers group and children's nursery meeting at the site. The activities for more mature people ranging from the local Heritage group and the Glandwr WI. The community centre has taken on the lease on the community shed in the playing field from the community council and then within the shed we have the Young Farmers Club using the space for young activities and then part of the building being used by Frenni Mens Shed. The ballet lessons are going well with Hannah La Trobe every Sunday morning ballet classes at the hall. The Crymych Football club conduct an excellent and well run darts tournament at the hall to raise funds for the club. The football club who had been using the hall as their base have expanded and bought a new club house in Crymych. We were pleased to have helped the club grow and used our site while buying the new club house. Many local charities and community groups use Canolfan Hermon to then raise funds for their charities.

It is wonderful to see the monthly bingo nights return to Canolfan Hermon on the third Friday of the month and raising funds for community groups. The Clych Meithrin at Hermon held several Breakfast Morning fundraisers at the hall and proved very popular with local businesses and residents. The volunteers on the hall committee are very grateful to all those who hire the hall facilities for their private parties, business courses, events and fundraisers. Ruskin Mill Plas Dwbl training rooms hired for their staff, Ysgol Bro Preseli interviewing space with virtual links to the school, John Warlow HGV vehicle training and first aid, Jemma Vickers catering hire of our commercial kitchen. The upstairs Balcony room is rented as the business offices for Craft Courses UK and we are grateful to Kate and the team for choosing Canolfan Hermon as the base for her online business. It is good to report that the permanent office and room hire colleagues employ over 10 people working out of Canolfan Hermon which is a great economic boost to the village.

It was great to see Glandwr WI ladies who hire the hall once a month for their activities developing new community ideas for the area. The Hermon Young Farmers Club also hold meetings at the hall every Monday evenings. The Girl Guides use the site weekly and the Preseli Voices choir have over 50 members and they meet up every Tuesday evening at the hall for choir practice. The Llanfyrnach and district heritage group hold their monthly Wednesday evening talks in the hall. Cylch Meithrin Hermon held their very successful Christmas market in November with many local suppliers attending.

The committee were also grateful to volunteers for applying for a Keep Warm Keep Well grant from PAVS to start a weekly winter meals club. Thank to those who volunteer to give of their time to coordinate the weekly affordable meals club.

The community centre is registered as charity and community benefit society cooperative company and the 150 shareholders that put in money into the development of the community centre in 2007 to help buy the old Hermon primary school ensured that the vision for a modern rural community facility could be achieved. We have seen the site and involvement of local people grow from strength to strength. Photos of the journey taken by the community can be viewed on www.canolfanhermon.org.uk

The committee clinched and important grant during the year from Pembrokeshire Coast national Park under the SDF scheme to introduce a solar battery storage unit to capture daylight energy to then store it for use in the evening to then reduce the running costs for the building.

Some capital work was undertaken during the year to knock the upstairs offices from 3 small offices into 2 larger offices. We have attracted more businesses to hire out the space as it is now more attractive.

The rules and constitution of Canolfan Hermon is available for the members and public to read on the website. The above list of activities demonstrates the demand for our community spaces.

Hire activity

Page 2

Canolfan Adnoddau Cymunedol Hermon Community Resource Centre Limited

Report of the Trustees for the Year Ended 31 December 2023

Many community and commercial groups have used the community centre over the year to hold a varied amount of activities. There is a comprehensive list above but also during the year we were able to offer spaces and support to those starting and expanding local business for example Jason Redding who started with us in 2023. Teresa Walker also hired a room for Autumn and Winter of 2023, restarting her business as she moved from Narberth. Then Monthly Sound Baths events and the restarting of the Produce Fair allowed us to bring wider numbers of people from within the community together and again supporting the initial start-up growth of local micro businesses. Nant Y Cwm Steiner School also held events within Canolfan Hermon.

Users visiting Canolfan Hermon are very complimentary of the building, the welcome they receive from volunteers. This all provides for opportunities for repeat bookings and spreading the word amongst colleagues for future events on which the community centre relies.

The site now has a part time coordinator and is supported by dedicated volunteers - who work in the office organising the centre's rentals and events, running the bar and ensuring that the outside space is welcoming with plants and flowers. Since April 2017 the cleaning has been undertaken by paid workers providing an excellent service.

Work carried out

The trustees have compiled a Capital Improvement and Maintenance schedule for the building and the car park. Volunteers have been busy maintaining the hedges and weeding the site. Regular maintenance and exterior planting is undertaken by volunteers. Painting and the upgrading of the interior hall and bar area has been undertaken by volunteers. Funding was clinched for developing the old loft of the Victorian building. We continually thank all volunteers involved with the charity.

FINANCIAL REVIEW

Reserves policy

It is currently the policy of the charity to try and maintain unrestricted funds, which are the free reserves of the charity at a level which equates to at least three months unrestricted expenditure in order that the charity can continue to function if current income sources become unavailable. This would hopefully enable the charity to identify other sources of funding.

The results for the year and financial position of the charity for the year ending 31 December 2023 are shown in the annexed financial statements.

The restricted reserves is a direct result of the capital building work for the ongoing work within the centre.

FUTURE PLANS

The building is proving to be comfortable in all seasons. The solar panels and air source heating perform reasonably well, and a sum of over £2,000 was received from the feed in tariff. We expect good results in terms of efficiency. The building was awarded an energy efficiency rating of B - an excellent result for a building of this type. A fuller picture of the efficiency of the building and how to best use all the equipment is being monitored constantly. Our future plans include a loft conversion project of the old Victorian first floor area. Architects are being engaged to look at plans and costings for this enhancement.

There has been considerable interest in the building from other projects wanting to carry out similar constructions - a relationship with other local community venues is developing with hope for more collaborative working in the future.

The residents of Hermon and the immediate surrounding area have been very supportive and have become increasingly active in raising funds and awareness about the building - work continues, with some measure of success, in engaging with those residents who are harder to reach. The centre has been very fortunate in the strong band of volunteers.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Page 3

Canolfan Adnoddau Cymunedol Hermon Community Resource Centre Limited

Report of the Trustees for the Year Ended 31 December 2023

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006. The governing document can be viewed on our website www.canolfanhermon.org.uk.

The company became a registered charity on 14 March 1967.

On 17 May 2007 it was also registered under the Industrial and Provident Act 1965.

The charity is governed by a management committee made up as follows:

Trustees:

Catherine Morley - Chair Bill Davies - Vice Chair Jennifer Thomas - Secretary Melony Richards - Treasurer Roger Howells Sharon Morley Iwan Evans John Morgan Richard Vaughan Eleri George Aled Rees

Advisors:

Cris Tomos - Grants Michael Bossom - Social Media and advertising Eric Thomson - H&S and Security Kevin Phillips - Building Maintenance Chris Monk - Community Activities Emma Baker - Volunteering

Induction and training of new trustees

Most individuals are already familiar with the nature of the centre's activities . New appointees receive support and guidance from their fellow committee members. A new trustee / committee member handbook has been produced to help them.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number

IP30234R (England and Wales)

Registered Charity number

251430

Registered office

Hermon Community Resource Centre Hermon GLOGUE Pembrokeshire SA36 0DT

Page 4

Canolfan Adnoddau Cymunedol Hermon Community Resource Centre Limited

Report of the Trustees for the Year Ended 31 December 2023 Trustees B Davies R Howells Mrs J Thomas Mrs S Morley I Evans J Morgan Ms C Morley Mrs M Richards R Vaughan E George A Rees Independent Examiner Ashmole & Co Manchester House Grosvenor Hill Cardigan Ceredigion SA43 1HY Bankers Lloyds Bank Plc 14 High Street Cardigan Ceredigion SA43 1JW

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

........................................................................ B Davies - Trustee

Page 5

Independent Examiner's Report to the Trustees of Canolfan Adnoddau Cymunedol Hermon Community Resource Centre Limited

Independent examiner's report to the trustees of Canolfan Adnoddau Cymunedol Hermon Community Resource Centre Limited ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2023.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the 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 matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act 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; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

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.

Ashmole & Co

Ashmole & Co Manchester House Grosvenor Hill Cardigan Ceredigion SA43 1HY

Date: .............................................

Page 6

Canolfan Adnoddau Cymunedol Hermon Community Resource Centre Limited

Statement of Financial Activities for the Year Ended 31 December 2023

Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
3,711
Charitable activities
Charitable activities
65,532
Investment income
3
77
Total
69,320
EXPENDITURE ON
Charitable activities
Charitable activities
52,544
NET INCOME
16,776
RECONCILIATION OF FUNDS
Total funds brought forward
139,614
TOTAL FUNDS CARRIED FORWARD
156,390
Restricted
funds
£
-
-
-
-
-
-
776,053
776,053
31.12.23
31.12.22
Total
Total
funds
funds
£
£
3,711
2,305
65,532
50,338
77
5
69,320
52,648
52,544
40,154
16,776
12,494
915,667
903,173
932,443
915,667

The notes form part of these financial statements

Page 7

Canolfan Adnoddau Cymunedol Hermon Community Resource Centre Limited

Balance Sheet 31 December 2023

Notes
FIXED ASSETS
Tangible assets
7
CURRENT ASSETS
Stocks
8
Debtors
9
Cash at bank and in hand
CREDITORS
Amounts falling due within one year
10
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
CREDITORS
Amounts falling due after more than one year
11
SHARE CAPITAL
14
NET ASSETS
FUNDS
13
Unrestricted funds
Restricted funds
TOTAL FUNDS
Unrestricted
fund
£
212,463
3,650
3,366
28,344
35,360
(3,117)
32,243
244,706
(35,566)
(52,750)
156,390
Restricted
funds
£
776,053
-
-
-
-
-
-
776,053
-
-
776,053
31.12.23
Total
funds
£
988,516
3,650
3,366
28,344
35,360
(3,117)
32,243
1,020,759
(35,566)
(52,750)
932,443
156,390
776,053
932,443
31.12.22
Total
funds
£
991,004
3,500
1,600
42,308
47,408
(2,559)
44,849
1,035,853
(67,436)
(52,750)
915,667
139,614
776,053
915,667

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

The notes form part of these financial statements

continued...

Page 8

Canolfan Adnoddau Cymunedol Hermon Community Resource Centre Limited

Balance Sheet - continued 31 December 2023

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

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

............................................. B Davies - Trustee

............................................. M Richards - Trustee

The notes form part of these financial statements

Page 9

Canolfan Adnoddau Cymunedol Hermon Community Resource Centre Limited

Notes to the Financial Statements for the Year Ended 31 December 2023

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

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.

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

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 corporation 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.

continued...

Page 10

Canolfan Adnoddau Cymunedol Hermon Community Resource Centre Limited

Notes to the Financial Statements - continued for the Year Ended 31 December 2023

2. DONATIONS AND LEGACIES

2. DONATIONS AND LEGACIES
31.12.23 31.12.22
£ £
Donations 3,711 2,305
3. INVESTMENT INCOME
31.12.23 31.12.22
£ £
Deposit account interest 77 5
4. NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
31.12.23 31.12.22
£ £
Depreciation - owned assets 2,488 3,318

5. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2023 nor for the year ended 31 December 2022.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 December 2023 nor for the year ended 31 December 2022.

6.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2,305
Charitable activities
Charitable activities
50,338
Investment income
5
Total
52,648
EXPENDITURE ON
Charitable activities
Charitable activities
40,154
NET INCOME
12,494
RECONCILIATION OF FUNDS
Total funds brought forward
127,120
Restricted
funds
£
-
-
-
-
-
-
776,053
Total
funds
£
2,305
50,338
5
52,648
40,154
12,494
903,173

continued...

Page 11

Canolfan Adnoddau Cymunedol Hermon Community Resource Centre Limited

Notes to the Financial Statements - continued for the Year Ended 31 December 2023

6.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES -
Unrestricted
fund
£
TOTAL FUNDS CARRIED FORWARD
139,614
7.
TANGIBLE FIXED ASSETS
Improvements
Freehold
Property
to
property
development
property
£
£
£
COST
At 1 January 2023 and
31 December 2023
120,000
853,728
7,325
DEPRECIATION
At 1 January 2023
-
-
-
Charge for year
-
-
-
At 31 December 2023
-
-
-
NET BOOK VALUE
At 31 December 2023
120,000
853,728
7,325
At 31 December 2022
120,000
853,728
7,325
8.
STOCKS
Stocks
9.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade debtors
VAT
continued
Restricted
Total
funds
funds
£
£
776,053
915,667
Plant and
machinery
Totals
£
£
26,919
1,007,972
16,968
16,968
2,488
2,488
19,456
19,456
7,463
988,516
9,951
991,004
31.12.23
31.12.22
£
£
3,650
3,500
31.12.23
31.12.22
£
£
2,712
1,600
654
-
3,366
1,600
Total
funds
£
915,667

continued...

Page 12

Canolfan Adnoddau Cymunedol Hermon Community Resource Centre Limited

Notes to the Financial Statements - continued for the Year Ended 31 December 2023

10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£ £
Trade creditors 2,713 1,678
VAT - 536
Other creditors 59 -
Accrued expenses 345 345
3,117 2,559
11. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.12.23 31.12.22
£ £
Bank loans (see note 12) 35,566 67,436
12. LOANS
An analysis of the maturity of loans is given below:
31.12.23 31.12.22
£ £
Amounts falling due between two and five years:
Lloyds bank loan 30,566 32,436
Members loans 5,000 35,000
35,566 67,436
13. MOVEMENT IN FUNDS
Net
movement At
At 1.1.23
in funds
31.12.23
£ £ £
Unrestricted funds
General fund 139,614 16,776 156,390
Restricted funds
Property Fund 776,053 - 776,053
TOTAL FUNDS 915,667 16,776 932,443
Net movement in funds, included in the above are as follows:
Incoming
Resources
Movement
resources
expended
in funds
£ £ £
Unrestricted funds
General fund 69,320 (52,544) 16,776
TOTAL FUNDS 69,320 (52,544) 16,776

continued...

Page 13

Canolfan Adnoddau Cymunedol Hermon Community Resource Centre Limited

Notes to the Financial Statements - continued for the Year Ended 31 December 2023

13. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Unrestricted funds
General fund
Restricted funds
Property Fund
TOTAL FUNDS
At 1.1.22
£
127,120
776,053
903,173
Net
movement
in funds
£
12,494
-
12,494
At
31.12.22
£
139,614
776,053
915,667

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

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 52,648 (40,154) 12,494
TOTAL FUNDS 52,648 (40,154) 12,494

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds
General fund
Restricted funds
Property Fund
TOTAL FUNDS
At 1.1.22
£
127,120
776,053
903,173
Net
movement
in funds
£
29,270
-
29,270
At
31.12.23
£
156,390
776,053
932,443

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

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 121,968 (92,698) 29,270
TOTAL FUNDS 121,968 (92,698) 29,270

continued...

Page 14

Canolfan Adnoddau Cymunedol Hermon Community Resource Centre Limited

Notes to the Financial Statements - continued for the Year Ended 31 December 2023

14. SHARE CAPITAL

Shares are owned by members of the community in the Company.

15. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 December 2023.

Page 15

Canolfan Adnoddau Cymunedol Hermon Community Resource Centre Limited

Detailed Statement of Financial Activities for the Year Ended 31 December 2023

31.12.23 31.12.22
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Donations 3,711 2,305
Investment income
Deposit account interest 77 5
Charitable activities
Office rentals 11,610 10,690
Venue hire 11,269 6,566
Bar sales 10,710 14,960
Feed in tariff 2,136 929
Other 617 -
PAVS grant 7,600 -
Moondance grant - 7,953
PCC grant 9,690 9,240
Energy grant 9,810 -
Planed grant 2,090 -
65,532 50,338
Total incoming resources 69,320 52,648
EXPENDITURE
Charitable activities
Rates and water 625 931
Insurance 2,338 2,043
Light and heat 8,133 5,050
Telephone 513 439
Postage and stationery 89 28
Advertising and events 256 1,109
Sundries 117 132
Bar purchases 9,148 11,504
Computer expenses 367 1,152
Caretaker and cleaning 3,655 1,556
Professional fees 745 3,167
Repairs and maintenance 7,571 4,138
Licences & subscriptions 509 1,199
Catering costs 6,622 -
Depreciation of tangible fixed assets 2,488 3,318
Bank charges 457 367
Bank loan interest 2,644 1,574
Local loans interest 562 1,937
46,839 39,644

Support costs

This page does not form part of the statutory financial statements

Page 16

Canolfan Adnoddau Cymunedol Hermon Community Resource Centre Limited

Detailed Statement of Financial Activities
for the Year Ended 31 December 2023
31.12.23 31.12.22
£ £
Support costs
Management
Wages 5,360 -
Governance costs
Accountancy and legal fees 345 510
Total resources expended 52,544 40,154
Net income 16,776 12,494

This page does not form part of the statutory financial statements

Page 17