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2024-04-30-accounts

Docusign Envelope ID: F375D143-8359-4D92-BB84-6337CBF5B6CD

Charity Registration No. 307253

THE SOUTHAMPTON POST-GRADUATE MEDICAL AND DENTAL FEDERATION

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2024

Docusign Envelope ID: F375D143-8359-4D92-BB84-6337CBF5B6CD

THE SOUTHAMPTON POST-GRADUATE MEDICAL AND DENTAL FEDERATION

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Dr D Rowen Dr R Patel Dr S E Foley Professor E P Healy Charity number 307253 Principal address Postgraduate Medical Centre Mailpoint CPC Royal South Hants Hospital Off St Mary's Road Southampton SO14 0YG Independent examiner Fiander Tovell Limited Stag Gates House 63/64 The Avenue Southampton Hampshire SO17 1XS Bankers CAF Bank Limited 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ

Docusign Envelope ID: F375D143-8359-4D92-BB84-6337CBF5B6CD

THE SOUTHAMPTON POST-GRADUATE MEDICAL AND DENTAL FEDERATION

CONTENTS

Page
Trustees' report 1 - 2
Independent examiner's report 3
Statement of financial activities 4
Balance sheet 5
Notes to the financial statements 6 - 13

Docusign Envelope ID: F375D143-8359-4D92-BB84-6337CBF5B6CD

THE SOUTHAMPTON POST-GRADUATE MEDICAL AND DENTAL FEDERATION

TRUSTEES' REPORT

FOR THE YEAR ENDED 30 APRIL 2024

The trustees present their annual report and financial statements for the year ended 30 April 2024.

The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the Federation's Constitution, the Charities Act 2011 and 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 published in October 2019.

Objectives and activities

The Federation's principal objectives are:

To fulfill these objectives the following policies have been adopted:

The Federation acts as a holding entity for numerous funds designated to be used in differing areas to assist with the furtherance of medical education and knowledge.

In reviewing its aims and objectives and in planning future activities, the Federation has considered the Charity Commission guidance on public benefit. The Federation considers that its principal activities, as stated above, fulfil the requirements of charitable purpose and public benefit as set out in the Charities Act 2011.

Achievements and performance

Main achievements

The Federation has continued to provide educational courses and sponsorship to aid studying for professional qualifications. The Federation has also extensively supported various research projects in the year.

Reserves Policy

The designated funds are held to cover research and education or to fund specific projects within certain fields of medicine. These projects can last for several years. The Federation’s policy is to maintain sufficient funds to cover the period of any research project. The trustees review the reserves policy annually. At the year end, reserves of £524,816 were held (2023: £568,099) of which £473,021 were in designated funds (2023: £526,367).

Investment Policy

The trustees hold all of the funds as liquid bank balances, as they have a policy of low risk. The funds are held in designated accounts for different areas of medicine and research, and depending on the projects being undertaken, there is a requirement to have easy access to meet costs as they are incurred.

Risk Assessment

The trustees have conducted their own review of the major risks to which the Federation is exposed and steps have been taken to mitigate these risks.

Docusign Envelope ID: F375D143-8359-4D92-BB84-6337CBF5B6CD

THE SOUTHAMPTON POST-GRADUATE MEDICAL AND DENTAL FEDERATION

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2024

Financial review

The income for the year totalled £25,320 (2023: £7,719). The majority of income generated in the year was by way of bank interest.

The total expenditure for the year was £68,603 (2023: £77,584). The principal elements of expenditure in the year were course and lecture fees and equipment and research expenditure.

There was an overall deficit of £43,283 (2023: deficit of £69,865). The general fund increased by £10,063 (2023: decrease of £4,803) and designated funds decreased by £53,346 (2023: decrease of £65,062).

Structure, governance and management

The Federation is a Members' Association governed by a constitution dated 10 February 1969.

Trustees are approved at the Annual General Meeting and serve for three years, after which period they may put themselves forward for re-appointment. If the requirement for new trustees arose, these would be appointed and fully briefed by the existing trustees.

All trustees have been made aware of the guidance available on the Charity Commission website and have been provided with the Charity Commission guidance booklet “The Essential Trustee”.

The trustees who served during the year and up to the date of signature of the financial statements were:

Dr D Rowen Dr R Patel Dr S E Foley Professor E P Healy

The trustees' report was approved by the Board of Trustees.

.............................. C4 Dr S E Foley 9/11/2024 | 07:55 GMT Dated: .........................

Docusign Envelope ID: F375D143-8359-4D92-BB84-6337CBF5B6CD

THE SOUTHAMPTON POST-GRADUATE MEDICAL AND DENTAL FEDERATION

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF THE SOUTHAMPTON POST-GRADUATE MEDICAL AND DENTAL FEDERATION

I report to the trustees on my examination of the accounts of The Southampton Post-Graduate Medical and Dental Federation (the Federation) for the year ended 30 April 2024, which are set out on pages 4 to 13.

Responsibilities and basis of report

As the trustees of the Federation you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act).

I report in respect of my examination of the Federation’s accounts carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable 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 material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

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 financial statements to be reached.

Adam Buse, ACA

Fiander Tovell Limited Stag Gates House 63/64 The Avenue Southampton Hampshire SO17 1XS 11/11/2024 | 08:45 GMT Dated: .........................

Docusign Envelope ID: F375D143-8359-4D92-BB84-6337CBF5B6CD

THE SOUTHAMPTON POST-GRADUATE MEDICAL AND DENTAL FEDERATION

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 APRIL 2024

Unrestricted Unrestricted
funds
funds
general
designated
Notes
£
£
Income from:
Donations and legacies
3
-
3,740
Investment income
4
21,567
13
Total income
21,567
3,753
Expenditure on:
Charitable activities
5
19,247
49,356
Net incoming/(outgoing) resources before
transfers
2,320
(45,603)
Gross transfers between funds
7,743
(7,743)
Net income/(expenditure) for the year/
Net movement in funds
10,063
(53,346)
Fund balances at 1 May 2023
41,732
526,367
Fund balances at 30 April 2024
51,795
473,021		 Total
2024
£
3,740
21,580
25,320
68,603
(43,283)
-
(43,283)
568,099
524,816		 Total
2023
£
2,865
4,854
7,719
77,584
(69,865)
-
(69,865)
637,964
568,099

Docusign Envelope ID: F375D143-8359-4D92-BB84-6337CBF5B6CD

THE SOUTHAMPTON POST-GRADUATE MEDICAL AND DENTAL FEDERATION

BALANCE SHEET

AS AT 30 APRIL 2024

2024 2023
Notes £ £ £ £
Fixed assets
Tangible assets 11 28,869 5,329
Current assets
Cash at bank and in hand 498,785 565,290
Creditors: amounts falling due within 12
one year (2,838) (2,520)
Net current assets 495,947 562,770
Total assets less current liabilities 524,816 568,099
Income funds
Unrestricted funds
Designated funds 13 473,021 526,367
General funds 51,795 41,732
524,816 568,099
524,816 568,099

9/11/2024 | 07:55 GMT The accounts were approved by the Trustees on .........................

.............................. C4 Dr S E Foley Trustee

Docusign Envelope ID: F375D143-8359-4D92-BB84-6337CBF5B6CD

THE SOUTHAMPTON POST-GRADUATE MEDICAL AND DENTAL FEDERATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2024

1 Accounting policies

Charity information

The Southampton Post-Graduate Medical and Dental Federation is a Members' Association governed by a constitution dated 10 February 1969. The principal address is Postgraduate Medical Centre, Mailpoint CPC, Royal South Hants Hospital, Brintons Road, Off St Mary's Road, Southampton, Hampshire, SO14 0YG.

1.1 Accounting convention

The financial statements have been prepared in accordance with the Federation's Constitution, the Charities Act 2011, “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 (FRS 102), UK Generally Accepted Accounting Practice and applicable charity law. The Federation is a Public Benefit Entity as defined by FRS 102.

The Federation has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

The financial statements have been prepared to give a ‘true and fair’ view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a ‘true and fair view’. This departure has involved following the 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 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

The financial statements are prepared in sterling, which is the functional currency of the Federation. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the Federation has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives unless the funds have been designated for other purposes.

Certain funds are ear-marked as designated funds to cover different areas of medicine and research. Transfers are made between funds when adequate justification and supporting evidence is provided.

1.4 Incoming resources

Income is recognised when the Federation is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the Federation has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Docusign Envelope ID: F375D143-8359-4D92-BB84-6337CBF5B6CD

THE SOUTHAMPTON POST-GRADUATE MEDICAL AND DENTAL FEDERATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2024

1 Accounting policies

(Continued)

Legacies are recognised on receipt or otherwise if the Federation has been notified of an impending distribution, the amount is known, and receipt is probable. If the amount is not known, the legacy is treated as a contingent asset.

Investment income is accounted for in the period in which the charity is entitled to receipt.

1.5 Resources expended

Charitable expenditure includes all expenditure in pursuance of the Federation's objectives and costs associated with meeting the constitutional and statutory requirements of the Federation.

Expenses are accounted for on an accruals basis and are directly allocated between funds. The irrecoverable element of VAT is included with the item of expense to which it relates.

1.6 Tangible fixed assets

All assets purchased for the continuing use of the Federation and costing more than £1,000 are capitalised. Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Research and computer equipment 33.3% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7 Impairment of fixed assets

At each reporting end date, the Federation reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.9 Financial instruments

The Federation has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Federation's balance sheet when the Federation becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Docusign Envelope ID: F375D143-8359-4D92-BB84-6337CBF5B6CD

THE SOUTHAMPTON POST-GRADUATE MEDICAL AND DENTAL FEDERATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2024

1 Accounting policies

(Continued)

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.10 Creditors and provisions

Creditors and provisions are recognised where the Federation has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount.

2 Critical accounting estimates and judgements

In the application of the Federation’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3 Donations and legacies

Total Total
2024 2023
£ £
Donations and gifts 3,740 2,865

All donations for the current and prior year related to the designated funds.

Docusign Envelope ID: F375D143-8359-4D92-BB84-6337CBF5B6CD

THE SOUTHAMPTON POST-GRADUATE MEDICAL AND DENTAL FEDERATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2024

4 Investment income

Unrestricted Unrestricted
funds
funds
general
designated
£
£
Interest receivable
21,567
13
For the year ended 30 April 2023
4,842
12
5
Charitable activities
Courses and lecture fees
Equipment and research
Bursaries and awards
Depreciation on equipment
Postage, stationery and other costs
Bank charges
Grant funding of activities (see note 6)
Governance costs (see note 7)
Analysis by fund
Unrestricted funds - general
Unrestriced funds - designated
6
Grants payable
Grants to individuals
Analysis by fund
Unrestricted fund - designated		 Total
2024
£
21,580
2024
£
44,599
5,127
1,391
5,274
237
1,157
57,785
-
10,818
68,603
19,247
49,356
68,603
2024
£
-
-
-		 Total
2023
£
4,854
4,854
2023
£
35,614
17,964
-
11,228
873
1,175
66,854
350
10,380
77,584
17,803
59,781
77,584
2023
£
350
350
350

Docusign Envelope ID: F375D143-8359-4D92-BB84-6337CBF5B6CD

THE SOUTHAMPTON POST-GRADUATE MEDICAL AND DENTAL FEDERATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2024

7 Support costs

Support costs
Governance
costs
£
Independent examination
3,018
Accounts and management
7,800
10,818
Analysed between
Charitable activities
10,818		 2024
£
3,018
7,800
10,818
10,818		 2023
£
2,580
7,800
10,380
10,380

8 Trustees

The trustees received no remuneration during the current or prior year. During the year, expense payments of £5,559 (2023 - £4,009) were made to four trustees (2023 - three) in relation to travel and accommodation costs.

9 Employees

There were no employees during the year.

10 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

Docusign Envelope ID: F375D143-8359-4D92-BB84-6337CBF5B6CD

THE SOUTHAMPTON POST-GRADUATE MEDICAL AND DENTAL FEDERATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2024

11 Tangible fixed assets
Research and computer
equipment
£
Cost
At 1 May 2023 243,255
Additions 28,814
At 30 April 2024 272,069
Depreciation and impairment
At 1 May 2023 237,926
Depreciation charged in the year 5,274
At 30 April 2024 243,200
Carrying amount
At 30 April 2024 28,869
At 30 April 2023 5,329
12 Creditors: amounts falling due within one year
2024 2023
£ £
Accruals and deferred income 2,838 2,520

Docusign Envelope ID: F375D143-8359-4D92-BB84-6337CBF5B6CD

THE SOUTHAMPTON POST-GRADUATE MEDICAL AND DENTAL FEDERATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2024

13 Designated funds

The income funds of the charity include the following designated funds which have been set aside out of unrestricted funds by the trustees to cover research, education and specific projects in certain fields of medicine:

Balance at
1 May 2023
r
£
Total designated funds (analysed in
management pages)
526,367
526,367
Balance at
1 May 2022
r
Total designated funds (analysed in
management pages)
591,429
591,429		 Movement in funds
Incoming
esources
Resources
expended
£
£
3,753
(49,356)
3,753
(49,356)
Movement in funds
Incoming
esources
Resources
expended
2,877
(59,781)
2,877
(59,781)		 Transfers
Balance at
30 April 2024
£
£
(7,743)
473,021
(7,743)
473,021
Transfers
Balance at
30 April 2023
(8,158)
526,367
(8,158)
526,367		 Transfers
Balance at
30 April 2024
£
£
(7,743)
473,021
(7,743)
473,021
Transfers
Balance at
30 April 2023
(8,158)
526,367
(8,158)
526,367
526,367

14 Analysis of net assets between funds

General funds
Designated
funds
£
£
Fund balances at 30 April 2024 are represented by:
Tangible assets
-
28,869
Current assets/(liabilities)
51,795
444,152
51,795
473,021
Fund balances at 30 April 2023 were represented by:
Tangible assets
-
5,329
Current assets/(liabilities)
41,732
521,038
41,732
526,367		 Total
£
28,869
495,947
524,816
5,329
562,770
568,099

Docusign Envelope ID: F375D143-8359-4D92-BB84-6337CBF5B6CD

THE SOUTHAMPTON POST-GRADUATE MEDICAL AND DENTAL FEDERATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2024

15 Related party transactions

The Federation is run by its trustees. The trustees have no financial interest in the organisation.

Remuneration of key management personnel

No remuneration was paid to key management personnel during the year (2023 - £nil).

Docusign Envelope ID: F375D143-8359-4D92-BB84-6337CBF5B6CD

THE SOUTHAMPTON POSTGRADUATE MEDICAL AND DENTAL FEDERATION MANAGEMENT INFORMATION FOR THE YEAR ENDED 30 APRIL 2024

UNRESTRICTED DESIGNATED FUNDS

The funds of the Federation include the following designated funds which have been set aside by the trustees to cover research, education and specific projects in the areas of medicine and research shown below:

Balance at
1 May 2023
£
Cardiac Anaesthetic Research Fund
11,571
Diabetes Development Fund
21,922
ENT Research Fund
29,637
Fatty Liver & Metabolic Syndrome Fund
170,782
Healthy Ageing Fund
5,095
Hepatobiliary Research Fund
52,570
Leukaemia & Transplant Unit Fund
16,520
Obstetrics & Gynaecology Fund
4,386
Southampton Arthritis Fund
1,752
23,783
86,303
14,566
STD Research & Travel Fund
3,142
49,875
X Ray Training & Research Fund
29,133
521,037
Capitalisation and depreciation of
5,330
fixed assets
526,367
Southampton Bone Disease Research
Fund
Southampton Leukaemia &
Haematology Research Fund
Southampton Osteoporosis Research
Fund
Wessex Dermatology Research Fund		 Income
£
1
-
1
2
-
1
2,002
-
-
1,743
-
1
-
2
-
3,753
3,753		 Expenditure &
Management
Charges
£
(60)
(60)
(3,411)
(9,133)
(165)
(13,282)
(2,951)
(1,050)
(60)
(6,623)
(60)
(8,631)
(376)
(25,021)
(2,012)
(72,895)
23,539
(49,356)		 Transfers
£
(347)
(657)
(296)
(1,708)
(153)
(526)
(165)
(44)
(53)
(238)
(2,589)
(146)
(31)
(499)
(291)
(7,743)
(7,743)		 Balance at
30 April 2024
£
11,165
21,205
25,931
159,943
4,777
38,763
15,406
3,292
1,639
18,665
83,654
5,790
2,735
24,357
26,830
444,152
28,869
473,021

Docusign Envelope ID: F375D143-8359-4D92-BB84-6337CBF5B6CD

THE SOUTHAMPTON POSTGRADUATE MEDICAL AND DENTAL FEDERATION MANAGEMENT INFORMATION FOR THE YEAR ENDED 30 APRIL 2024

UNRESTRICTED DESIGNATED FUNDS (CONTINUED)

Balance at
1 May 2022
£
Cardiac Anaesthetic Research Fund
15,045
Diabetes Development Fund
23,648
ENT Research Fund
34,256
Fatty Liver & Metabolic Syndrome Fund
183,583
Healthy Ageing Fund
5,547
Hepatobiliary Research Fund
62,415
Leukaemia & Transplant Unit Fund
19,368
Obstetrics & Gynaecology Fund
4,593
Southampton Arthritis Fund
1,857
25,992
2,117
91,832
16,783
STD Research & Travel Fund
3,867
56,509
X Ray Training & Research Fund
31,104
578,516
Capitalisation and depreciation of
12,913
fixed assets
591,429
Southampton Osteoporosis Research
Fund
Wessex Dermatology Research Fund
Southampton Leukaemia &
Haematology Research Fund
Southampton Epidemiology Research
Fund
Southampton Bone Disease Research
Fund		 Income
£
-
1
-
1
-
2
2
-
20
2,849
-
1
-
-
1
-
2,877
-
2,877		 Expenditure &
Management
Charges
£
(3,324)
(1,018)
(4,276)
(10,966)
(397)
(9,223)
(2,656)
(69)
(69)
(4,798)
(2,162)
(2,775)
(2,049)
(686)
(6,070)
(1,660)
(52,198)
(7,583)
(59,781)		 Transfers
£
(150)
(709)
(343)
(1,836)
(55)
(624)
(194)
(138)
(56)
(260)
45
(2,755)
(168)
(39)
(565)
(311)
-
(8,158)
-
(8,158)		 Balance at
30 April 2023
£
11,571
21,922
29,637
170,782
5,095
52,570
16,520
4,386
1,752
23,783
(0)
86,303
14,566
3,142
49,875
29,133
521,037
5,330
526,367