COMPANY REGISTRATION NUMBER: 01983718
CHARITY REGISTRATION NUMBER: 293754
The College of Clinical Perfusion Scientists of Great
Britain and Ireland
Company Limited by Guarantee
Unaudited financial statements
30 November 2021

The College of Clinical Perfusion Scientists of Great Britain and
Ireland
Company Limited by Guarantee
Financial statements
Year ended 30 November 2021
Page
Trustees, annual report lincorporaling the directors, report)
Independent examiner's report lo the Iruslees
Stslemenl of financial activities (including income and expenditure accountl
Balance sheet
Notes lo the financial statements
10

The College of Clinical Perfusion Scientists of Great Britain and
Ireland
Company Limited by Guarantee
Trustees, annual report (incorporating the directors. report)
Year ended 30 November 2021
The trustees, who are also the directors for the purposes of company law, present their report and the
unaudited financial slalements of the charity for the year ended 30 November 2021.
The financial slalemenls have been p￿pared in accordance with the accounting policies sel out in notes lo
the accounts and comply wth the charity's govèrning document, the Charities Act 2011 and Companies Act
2006 and Accounting and Reporting by Charities". Statement of Recommended Practice applicable lo
charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK
and Republic of Ireland published in October 2019.
Reference and administrative details
Registered charity name
The College of Clinical Perfusion Scientists of Great Britain and Ireland
Charity registration number
293754
Company reglstratlon number
01983718
Prlnclpal offlce and reglstered Royal College of Surgeons of England
offl¢e
College of Clinical Perfusion Scientists
Fifth Floor
Lincoln's Inn Fields
London
WC2A 3PE
The trustees
The trustees who served during the year and al the date of approval were as follows..
R Downes (Chairl
P Fricker (Secretary)
A Ahmed
J Bell Iresigned 3 August 20221
P Botha
A Brennan
D Chambers
C Efthymiou
G Majilhia-Beet
A Meakin
N O'Keeffe- (Resigned 3 August 20221
J O'Neill
B Pales
S Phillips- (Resigned 3 August 20221
J Tyrrell - IAppointea 5 November 20211

The College of Clinical Perfusion Scientists of Great Britain and
Ireland
Company Limited by Guarantee
Trustees, annual report (incorporating the directors. report) (¢ortlinued)
Year ended 30 November 2021
Independent examlner
Mark Proctor FCA DChA
Lovewell Blake LLP
Chartered accountsnts
Bankside 300
Peachman Way
Broadland Business Park
Norwch
NR7 OLB
Bankers
Barclays Bank PLC
Barclays Banking
Leicester
LE87 28B

The College of Clinical Perfusion Scientists of Great Britain and
Ireland
Company Limited by Guarantee
Trustees, annual report (incorporating the directors. report) (¢ortlinued)
Year ended 30 November 2021
Oblectlves and actlvltl&s
Profgsslonal rggl$tratlon and rggulatlon of Cllnl¢al Perfuslon S¢lentl$ts In Groat Brltsln and Ireland
The College is the professional governing body of Clinical Perfusion Scientists in Great Britsin and Ireland
and holds the register of all Clinical Perfusion Scientists that are eligible lo practice within Great Britain and
Ireland. The College works lo ensure that all registered Clinical Perfusion Scientists are fil lo practice. This
is defined through an ability to uphold the standards and Codes of practice as defined by the Society of
Clinical Perfusion S¢ientisls of Great Britain and Ireland ISCPSGBII and by working in a¢cordan¢e with the
code of ethical condu¢l la joint document by the College and SCPSGBII. The College ensures that all
individuals maintain competency by completing a minimum amount of clinical work whilst maintaining
continuing professional development through education.
The College will investigate and discipline individuals whose conduct falls short of the required standards.
At this b'me the profession has not achieved statutory regulation and as a result, the College undertakes the
regulation of Clinical Perfusion Scientists. This includes conducting disciplinary hearings and the striking off
from the register of any Clinical Perfusion Scientist as required. The College musl ensure all praclicing
Clinical Perfusion Scientists within the Great Britain and Ireland are competent lo practice and ensure that
patient safely is paramount. The College will seek legal advice when ￿e￿ssary and on occasions instruct a
law firm lo act on the College's behalf. The continued lack of slatulory professional regulation of Clinical
Perfusion Scientists brings with Il the challenges of obtaining access to required information, which other
governing bodies would automatically access.
In complex disciplinary cases, the College Council estsblishes a profession practice committee IPPCI to
investigate, review evidence of alleged misconduct and detemiine what, if any, disciplinary action is
deemed appropriate. The PPC will seek legal advice to ensure that il follows policy and law and responds
accordingly lo individual's legal advisors. There are governance costs which may include the cost of
obtsining Counsel's advice in specific points of law andlor procedure.
Accreditation of Perfusion Departments to ensure stsndards in practice and training
The College undertakes assessrnent of perfusion practice in cardiac centres with resultsnt 0￿reditatIOn if
appropriate standards of practice and training are evident. The College highlights any areas of concerns
raised as a result of a site assessment and details an action log of criteria to be brought up to standard
before full accreditation is granted.
Training and Education
The College will liaise with and consult with the Society of Clinical Perfusion Scientist5 of Great Britain and
Ireland, lo advan￿ education In the knowledge and practice of perfusion and related studies for the benefit
of the public. This includes liaising and consulting with other professional bodies and institutions deemed
necessary In pursuing these objectives.
D•rlvatlon of Funds
The College's funds are derived from revenue generated from both NHS and private health sector for
hospital sile accredilalion certification and from the annual re-regislralion fees from all Clinical Perfusion
Scientists on the professional register. A small additional amount of income is also derived from
examination fees and late payment fees.

The College of Clinical Perfusion Scientists of Great Britain and
Ireland
Company Limited by Guarantee
Trustees, annual report (incorporating the directors. report) (¢ortlinued)
Year ended 30 November 2021
Oblectlves and actlvltles (continued)
Publlc Beneflt
The Trustees have Considered the Charity Commission's requirement in ￿SpeCt of Public Benefit," in their
view the Charity meets, in full, the criteria to satisfy the lesl.
Achievements and performance
A total of 486 Clinical Perfusion S¢ientisls from the UK and Ireland with full regislralion, 41 trainee and 4
limited registration PerfLJsionists are registered with the College in November 2021. The College has
continued the programme of assessing Clinical Perfusion Scientists and perfusion centres in order lo
maintain the ac￿pted professional standards required and to provide on-going clinical perfusion guidance.
The College undertook no category one hospital site accreditation visits in person to to perfusion
departments in the UK and Ireland between 1 December 2020 to 30 November 2021 due to covid
restrictions. However, two accreditation visits were carried out in this period over a virtual platform.
The perfusion community is kept informed of all the College's income and expenditure regularly at the
Annual General meeting each year.
Statement of Impa￿ on the Charlty of Covld-19
During this reporting year covid-19 has again had some impact upon the financial slalus and running of the
College duties for the second year in a row. There has been an impact on the College duties since March
2020. Financially the College still receives income from the re-regislralion of all clinical perfusionists.
Additional income paid to the College for hospitsl accredilalion site visits Could not be undertaken due lo no
hospital visits permitted during the pandemic. However, some visits were able lo proceed in an
experimental manner over video conferencing in the second half of 2021 with category one visits partially
undertaken by assessors, with a follow up visit lo the unit by one assessor only if needed. Due to the
nature of these visits. it was thoLJght to be prudent to redLJce the fee from £2,500 to £2.000. This is lo
acknowledge that assessor expense claims are reduced with travel and accommodation only necessary for
one assessor. It is hoped in-person visits will be able to resume fully in 2022 as there is a backlog of visits
lo be performed post Covid-19 which will put the planned visit timetable back possibly years. It is expected
that until the visit cycle can fully return to normal the financial status of the College should be monitored
carefully.

The College of Clinical Perfusion Scientists of Great Britain and
Ireland
Company Limited by Guarantee
Trustees, annual report (incorporating the directors. report) (¢ortlinued)
Year ended 30 November 2021
Flnanclal revlew
The college had total Income for the year of £50,171 12020". £50,813), and expenditure of £49,94912020'.
£32,487) resulting In nel Income 22212020". nel income of £18,326).
The College's financial position is gradually improving following a difficult few years with multiple and
complex disciplinary hearings that the College has been required lo conduct in the preceding three years.
The assistance of an interest free loan given lo the College by the Society of Clinical Perfusion Scientists of
Great Britain and Ireland I'the So¢iety"I for £25.000 in total in 2016 to be paid back over five years
beginning in 2018 gave the College the space lo regain a better financial footing. The College repaid the
fourth instalmenl of £5,000 in July 2021 with the final payment due July 2022.
The College would like to thank the Society for their continued support.
The primary source of income for the College is the annual fee from each registrant. The registration fee for
2021 was £90. Income from registration for this period was £43,650. The second source of income is
generally derived from perfusion department accreditation visits. Each category one unil assessment
usually costs £2,500 per visit, £500 of which accounts for expenses of the attending assessors. Due lo only
two visits taking place over a virtual platform this period, the hospitsls were charged £2,000 due lo
reduction in expenses required. However, only one payment of £2000 was received In this financial period.
The second payment was not received until 2022. A small amount of income is also generated with course
validation fees.
RgS0Th9s poII¢y
As of 30 November 2021 the charity had unreslricled free reserves (represented by unrestricted current
assets less unrestricted current liabilities) of £63,67912020'. £68,457)
This reserves policy should be formally agreed by the trustees acting as a board and recorded in writing.
Reserves are defined as the amount of unreslrided funds available lo the trustees for use in the objects of
the charity.
Plans for future periods
There is no statutory regulation of the Clinical Perfusion Scientist profession by the government. The
society remains focused Dn the Possibility of slatulory regulation, under the temis that will best serve not
only our membership but also our patient group. The College will continue lo hold the register for the
profession until ststulory regulation Is attained.
An Indemnity policy has been in place since December 2013 and will continue lo remain.
The Society of Clinical Perfusion Scientists of GB and Ireland provided an interest free loan of £25.000 in
2016 and deferred payments lo commence July 2018 al a level of £5,000 per year over 5 years which has
been repaid as agreed with no foreseeable financial constraints lo limit this. Final payment will be July
2022.

The College of Cllnlcal Perfujlon Sclenllsls ol Great Brlt8ln and
Ireland
Company Llmllod by Guirant•g
Trust•••' annual report Ilncory)orotlng Ihg dlr•ctorJ' reportl¢GM¥M¥dJ
Ytar *nd¢d 30 November 2021
sipuatyr* qovlrn1n￿ mJn•g•Mqnt.
Th¢ ¢rgwisabon is 8 th•ntsNe ￿rnpany Iintsd by guarnntoe. Incor￿￿ted on 29 knLWy 19e6 ar
Tegis19￿￿8¥ 8 ¢h8rityon 1J Febru￿1 1986.
The ¢¢th￿Y w8$ eSt80*sneo unoer 8 of thal obJort*
ptyoyrsof the charitab￿Co￿pJNYaTrd isgoYem*é underiL% Artides of Assockitityl.
TM%t•e¥
The InJ8teés duriw th¥￿1 uploth8dats olthis ret&Xtas I5t8d N pogtr 1.
The ￿81*8$ the Cwndl of Ma08oernenl gf The Cdkge of airical P￿￿￿on Styentists ol Gre81 Britain
and Irdand and pAemad2 up as f(Alows.'
Upto 8 nthxinatsd by th6 S(¢￿ty1￿c￿￿￿I Perf￿0￿151S￿en1S1S ofGreal 8Diain IreLwd.
Th* R•9istrar of th• Sou•ty of Cllnic*I perfu¥ll￿ ScKrynb$ls ol Gfy818ritAinand I￿land.
Tknvsurgeons nominaled bythe SOGW r￿Ca￿lO￿orarj￿ Surgery ISCTSI.
Ty￿ anaesthetssts Mrninaied by IhoA¥$4tyat￿n of Cardiuthoraoc knaestheli5ts IACTAI.
An A¢4demi¢ ainitian ewled byihe Gouncil 8$ a￿￿￿OredU(4tsw.
Smill ¢ompDnyWo￿*1¢J￿¥
s has be8n twared Wklng advamryo sm&1 ot &eGt1￿ 415A of the
Cthrp3nYsAct2LK6.
The Wu$tees' annu* rwrt wa¥ aroro¥ed on
trustees by..
. and gvwed Dn beh•N of the boBrd
A Brennan
Tw5t68

The College of Clinical Perfusion Scientists of Great Britain and
Ireland
Company Limited by Guarantee
Independent examiner's report to the trustees of The College of Clinical
Perfusion Scientists of Great Britain and Ireland
Year ended 30 November 2021
I report lo the charity trustees on my examination of the financial ststemenls of the company for the year
ended 30 November 2021 which comprise the slalement of financial activities (including income and
expenditure account), balance sheet and the related notes.
Responsibilitias and basis of report
As the charity's trustees of the company land also ils directors for the purposes of company lawl you are
responsible for the preparation of the financial slalements in accordance with the requirements of the
Companies Act 2006 Ilhe 2006 Act'l.
Having satisfied myself that the financial statements 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 company's financial statements as carried out under section 145 of the Charities Act 2011 I'the
2011 Act'l. In carrying out my examination I have followed the Directions given by the Charity Commission
under section 14515llbl of the 2011 Act.
Independent examinerfs statement
I have completed my examination. I confirm that no matters have come lo my attention in connection with
the examination giving me cause lo believe that in any material respect..
accounting records were not kept in ￿SpeCt of the company as required by section 386 of the
2006 Act, or
the financial slalements do not accord with those records., or
the financial slalements do not comply with the accounting requirements of section 396 of the
2006 Act other than any requirement that the ac¢ounls give a 'lrue and fair, view which is not a
matter considered as part of an independent examination.. or
the financial statements 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 accordan￿ with the Financial Reporting Standard
applicable in the UK and Republic of Ireland IFRS 1021.
I have no COn￿mS 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.
Mark Proctor FCA DChA
Independent Examiner
Lovewell Blake LLP
Chartered accounlanls
Bankside 300
Peachman Way
Broadland Business Park
Norwich
NR7 OLB
2710912022

The College of Clinical Perfusion Scientists of Great Britain and
Ireland
Company Limited by Guarantee
Statement of financial activities
(including income and expenditure account)
Year ended 30 November 2021
2021
Unrestricted
funds Total funds
2020
Total funds
Notg
Income and endowments
Charitsble activities
Investment income
Other income
48,950
4e,950
50,706
1,220
1,220
100
Total income
50,171
50,171
50,813
Expenditure
Charitsble activities
149.9491
149.9491
149.9491
149.9491
{32,4871
{32,4871
Totsl expenditure
Net income and net movement in funds
222
222
18,326
Reconclllatlon of funds
Totsl funds brought forward
Totsl fvnds carrled foDNard
63,457
63,457
45,131
63,679
63,679
63,457
The stslemenl of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The notes on pages 10 to 14 form part of these financial statements.

The College of Cllnlcal PerfusSon Sclentlsts ol Gieat Brltaln and
Ireland
Company Llmlted by GuJr¥ntee
Balanc• Sheet
30 NovEmber 2021
2021
2ff20
Not•
Cumot •M•t
12
C88h al bank and in han
76.777
76.777
CrodllorJ.' knounts l•lWnq due wlthln
ontry¢ar
Net cury•nt us•ts
13
124,8051
18,3201
63.679
fj8.457
Totsl a￿015 ¢Urrent Ilablllw
3.079
.457
Creditors.. knounts taltsng due aft•r
mortthan one ytrar
14
15.OCQI
63.457
63.679
Funds ofth6 charfty
Unre5bided funds
63,679
63.457
Ygtsl ¢h•rftylunth
15
63,679
63,457
F¢Y the year endlry 30 Nthrthr2021 thè chaiity wa$ enblled to exewiw from audit under sectyr￿ 471
ol the Cc¢npgnie$ Ath 2W6 reLitirslo S￿lI¢￿panIeS.
The have not requirerf the rArnpllny toobtwn an 8udildtt5 finalK￿lI staternents far year
in gUe$knon in aG¢rydance ¥*th s￿￿¢￿476,.
Th? diredorn xkmY￿j5e tsr re5pun¥Atslibes fly c￿p47￿ the requirthments ¢Y ihe *¢i *i
re¥8d ￿l8¢￿jUnI1tlg rn¢¢yds the ￿paratIon of flnanty81 staiemBnts.
These finanual stalaments hwe been prepared in aGGrydance with the lo rryarie5
subietiio the small eomwies. wrne.
Th¢¥e finanG
slaiemEDb Bpwoved by b(wrd ol Ènd aUlhrffl¥d tsr i¥¥uc
and are 5rgn8d on ￿h￿f0fth& èy..
A 8￿Man
Trusie•
Company rqgiS￿a￿￿ numt4r. 01￿3718
Th• noieion pig•1 10 10 14 form wrt ollh•sgflnandal stit•m¢nt

The College of Clinical Perfusion Scientists of Great Britain and
Ireland
Company Limited by Guarantee
Notes to the financial statements
Year ended 30 November 2021
General Infomiatlon
The charity is a public benefit entity and a private company limitely by guarantee, Tegistered in
England and Wales and a registered charity in England and Wales. The address of the registered
office Is Royal College of Surgeons of England, College of Clinical Perfusion Scientists, Fifth Floor,
Lincoln's Inn Fields, London, WC2A 3PE.
statement of compliance
The charity Constitutes a public benefit entity as defined by FRS 102. The financial slalements have
been prepared in accordance with Accounting and Reporting by Charities. Statement of
Recommended Practice applicable to Charities preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland issued in October 2019, the
Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland IFRS 1021,
the Charities Act 2011, the Companies Act 2008 and UK Generally Accepted Accounting Practice.
Accountlng pollcles
Basls of preparatlon
The financial slalements have been prepared on the historical cost basis.
The financial slalements are prepared in sterling, which is the functional currency of the entity.
Going concern
The financial statements have been prepared on a going concern basis as the Iruslees believe that no
material uncertainties exist. The trustees have Considered the level of funds held and the expected
level of income and expenditure for 12 months from aLJthorising these financial statements. The
budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to
continue as a going concern.
The Trustees have taken account of the impact of Covid 19 when assessing going concern.
Income
All Income Is Included in the 5talemenl of financial activities when enlitlemenl has passed to the
chaiily, il Is probable that the economic benefits associated with the transaction will flow lo the charity
and the amount can be reliably measured. Thè following specific policies are applied lo particular
categories of income".
registration, accredilalion and exam fees are recognised on an accrual basis in the Statement
of Financial Aclivits'es in the year they are receivable, which is when the charity becomes
entitled lo resource.
investment income is accounted for on a receivable basis gross of any income tax recoverable.
income from contracts for the supply of ServI￿S is recognised with the delivery of the
contracted service. This is classified as unrestricted funds unless there is a contractual
requirement for it to be spent on a particular purpose and returned if unspent, in which case it
may be regarded as restricted.
10-

The College of Clinical Perfusion Scientists of Great Britain and
Ireland
Company Limited by Guarantee
Notes to the financial statements (¢¢)nfynuedJ
Year ended 30 November 2021
Accountlng pollcles (continued)
Expendlture
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any
VAT which cannot be fully recovered, and is classified under headings of the statement of financial
activities to which it relates..
expenditure on raising funds includes the costs of all fundraising aclivilies, events, non-charitsble
trading activities. and the sale of donated goods.
expenditure on charitable activities includes all costs incurred by a charity in undertaking activities
thal further its charitable aims for the benefit of its beneficiaries. including those support costs and
costs relating to the governance of the charity apportioned to charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs
attributable ID a single activity are allocated directly ID that activity. Shared costs are apportioned
bets￿een the activities they contribute to on a reasonable, justifiable and consistent basis.
Flnanclal Instruments
A financial asset or a financial liability is recognised only when the entity becomes a party lo the
conlra¢tU81 provisions of the inslrumenl.
Basic financial instruments are initially recognised al the amount receivable or payable including any
related transaction costs, unless the arrangement conslitules a financing transaction, where it is
recognised al the present value of the future payments discounted at a market rale of interest for a
similar debt instrument.
Current assets and current liabilities are subsequenuy measured at the cash or other consideration
expected to be paid or received and not discounted.
Debt instruments are subsequently measured at amortised cost.
Limited by guarantee
The College ha5 no share capitsl and the liability of the members is limited by guarantee lo £1 each.
Charltsble a￿1vItIeS
Unrestricted Total Funds Unrestricted Total Funds
Funds
2021
Funds
2020
Registration fees
Accreditation visits
Exam fees
43,650
4,000
1,300
48,950
43.650
4,000
1.300
44,656
5,000
1,050
50,706
44,656
5,000
1,050
50,706
48,950
11

The College of Clinical Perfusion Scientists of Great Britain and
Ireland
Company Limited by Guarantee
Notes to the financial statements (¢¢)nfynuedJ
Year ended 30 November 2021
Investment Income
Unrestrictely Total Funds Unrestricted Total Funds
Funds
2021
Funds
2020
Bank interest receivable
other income
Unrestricted Total Funds Unrestricted Total Funds
Funds
2021
Funds
2020
Other income
1,220
1,220
100
100
Expendlture on charltable actlvltles
Unrestricted Total Funds Unrestricted Total Funds
Funds
2021
Funds
2020
Travelling
General administration costs
Insurance
AGM expenses
Sundry expenses
World paylfast pay
Conference registration fees
College Research Award
Governance costs
703
35,883
977
8,193
500
993
214
500
1,986
703
35.883
977
8.193
500
993
214
500
1,986
4,451
7,907
896
15.970
265
946
50
4,451
7,907
896
15,970
285
946
50
2,002
2,002
49,949
49,949
32,487
32,487
Analysls of governance costs
Unrestricted Totsl Funds Unrestricted Total Funds
Funds
2021
Funds
2020
Independent examination
1,986
1,986
2,002
2,002
Net income
Net income is stated after chargingllcreditingl..
2021
2020
Independent examiners fee
1,986
2,002
10. Stsff Costs
There were no stsff costs incurred during the year.
The average head count of employees during the year was Nil12020'. Nill
No employee received employee benefits of more than £60,000 during the year12020'. Nil)
12-

The College of Clinical Perfusion Scientists of Great Britain and
Ireland
Company Limited by Guarantee
Notes to the financial statements (¢¢)nfynuedJ
Year ended 30 November 2021
11. Trustee remuneratlon and expenses
None of the trustees lor any persons connected wth theml received any remuneration during the
year. Seven ttuslees were reimbursed travel expenses of £606 12020". Nine trustees £2,049) and no
trustees were reimbursed for registration fees12020". one trustee- £251.
At the year end there were no amounts owed to any of the Irustees12020.' £Nill.
12. Debtors
2021
2020
Prepayments and accrued income
2,000
13. Credltors.. Amounts falllng due wlthln one year
2021
2020
Other loans
Accruals
5,000
19,805
5,000
3,320
24,805
8,320
14. Creditors.. Amounts falling due after more than one year
2021
2020
Other loans
5,000
Included within other loans, due within one year and after one year, are amounts owed to the Society
of Clinical Perfusion Scienlisls. The loan is unsecured. writh no interest due and is repayable over fi've
annual inslalmenls.
13-

The College of Clinical Perfusion Scientists of Great Britain and
Ireland
Company Limited by Guarantee
Notes to the financial statements (¢¢)nfynuedJ
Year ended 30 November 2021
15. Analysls of charltable funds
Unrestrl¢ted funds
2021
A11
December
2020
At30
November
2021
Income
Expenditure
General funds
63,457
50,171
149,9491
63.679
2020
A11
December
2019
At30
November
2020
Income
Expenditure
General funds
45,131
50,813
132,4871
63,457
18. Analysis of net assets between funds
Unrestricted Total Funds
Funds
2021
Current assets
Creditors less than 1 year
Creditors greater than 1 year
Net assets
88.484
124.8051
88.484
124.8051
63,679
63,679
Unrestricted Totsl Funds
Funds
2020
Current as5e15
Creditors less than 1 year
Creditors greater than 1 year
Ngt assets
76,777
18,3201
15,0001
63,457
76,777
18,3201
15,0001
63,457
17. Related parties
There were no related paty transactions in the current or previous year other than those detailed in
note11.
14-