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2024-12-31-accounts

Charity registration number: 522610

Bishops Wood Village Hall

Annual Report and Financial Statements for the Year Ended 31 December 2024

Bishops Wood Village Hall

Contents (continued)

Reference and Administrative Details 1
Trustees' Report 2 to 4
Independent Examiner's Report 5
Statement of Financial Activities 6
Balance Sheet 7
Notes to the Financial Statements 8 to 19

Bishops Wood Village Hall

Reference and Administrative Details

Trustees Stuart Playford, Chair Colin Wolverson, Deputy Chair/House Manager Will Allcott, Bookings Secretary Tony Sloane Bill Oakley Kate Mills, Youth Club Representative Philip Holden, Speedwatch Representative Mary Cooper, WI Representative Heather Corfield, PCC Rep Mary Sambrook Secretary Ian Tipper, Secretary Principal Office 9 Tong Road Bishops Wood Stafford ST19 9AB Charity Registration Number 522610 Independent Examiner Daryl Denson ACMA VAST The Dudson Centre Hope Street Stoke on Trent Staffordshire ST1 5DD

Page 1

Bishops Wood Village Hall

Trustees' Report

The trustees present the annual report together with the financial statements of the charity for the year ended 31 December 2024.

Objectives and activities

Objects and aims

The Trustees’ key objective is the provision of a safe, pleasant and well maintained venue for the benefit of the inhabitants of the village and surrounding area. It is provided without discrimination of sex, sexual orientation, age, disability, nationality, race, political or religious opinions.

Objectives, strategies and activities

The hall is used by a variety of village organisations and regular hirers to provide an array of different activities. It is used by the BWVH Management Committee for fundraising events. The hall is also available for hire for private functions including children’s parties, wedding receptions, funeral teas and family parties. The hall has a Premises Licence and employs a Bar Manager with a Personal Licence to sell alcohol at the hall bar.

Public benefit

Regular activities such as Quiz and Bingo Nights, Family Friendly Fridays, and Halloween Trails continued to be popular during 2024, as did a Tom Jones tribute night. Unfortunately, the Children’s Christmas Party had to be cancelled due to a power cut, but the presents were distributed as games prizes to the young people who attended the New Year’s Eve Party. Preparations are already underway to celebrate the 60th Anniversary of the Village Hall and the bi-annual Scarecrow Festival in July 2025.

The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.

Page 2

Bishops Wood Village Hall

Trustees' Report (continued)

Achievements and performance

Our regular bookings also continue to make good use of the Hall, including the Karate, Line Dancing group, and a weekly Keep Fit group who meet every Wednesday afternoon.

Our regular bookings for Village organisations continue, including the Bishops Wood WI and Tuesday Drop-In Club. The Youth Club continues to be a success sees 30 young people turning up to every fortnightly meeting. A new online booking system went live during February 2024 and thanks go out to Will Allcott for developing and managing this system.

Fortunately, Hall maintenance has been mostly minor items dealt with day by day as required Minor work has been carried out in the beer cellar with beer dispense equipment requiring component replacements. The post mix dispenser unit is no longer in use as the equipment is obsolete, so we now use bottles and cans for the soft drinks.

To maintain the efficiency of the heating boiler the annual service has been carried out.

Following the water ingress to the front elevation, an inspection revealed a failure to the small flat roof felt covering, so temporary work was carried out to the gully and roof tiles. A contractor was appointed to remove the old felt covering and replace with a rubberised roofing system making the area once again weatherproof. The soffit board under the entrance canopy, having suffered from the roof leak, has been replaced, many thanks to a village resident who volunteered to carry out the work.

Future works will include site clean-up, dance floor area to be refurbished when funds allow, and some decorating to certain areas that have signs of minor damage and scuffing.

The decking will need its annual clean, protection oil and staining.

Recently a new drainage cover has been installed following damage to the original by heavy vehicles. The new cover has a higher weight rating.

A number of ridge tiles to the main hall roof had to be replaced following storm Darragh in December. Our thanks go to Weathertight Roofing Ltd for their quick response.

Repair work to the tarmac was carried out where a pothole had to be cut out and repaired. Thank you to Mr P Dunbar for organising the contractor.

The fire exit doors required minor lubrication to alleviate the problem with the security mechanism. A replacement extraction fan unit has been installed in the gents toilet, following the unit giving up after some 25 years of service.

Two external flood light fittings have been replaced, as has the lock to the accessible toilet door. Grass cutting has commenced as the growing season is upon us, but sadly we have Mr Mole quite busy giving our contractor some problems.

Financial review

The financial results are shown on pages 6 to19 of this report.

Policy on reserves

Some money is earmarked for specific activities and as a capital fund. General reserves are maintained at a level to enable the village hall to continue to operate through any periods of unforseen reduced income and to carry out ongoing maintenance and repair work.

The free unrestricted funds at the end of the year are £15,096 (2023:£19,111)

Structure, governance and management

Nature of governing document

The charity is operated under its governing document dated 7 April 1961.

Page 3

Bishops Wood Village Hall

Trustees' Report (continued)

Recruitment and appointment of trustees

Trustees are appointed at the AGM or are co opted or nominated by village organisations between these meetings, accepted by a majority of the Management trustees at Management Committee meetings. The governing document declares that 5 trustees are elected and up to 3 trustees can be co opted at any one time.

Induction and training of trustees

Trustees are inducted by an explanation of the governing document and by receiving a copy of the document.

Trustees 2024

Stuart Playford - Chair (elected), Ian Tipper - Secretary (elected), Will Allcott - Bookings Secretary (elected), Mary Sambrook - (elected), Rachael Dunbar (elected), Colin Wolverson (co-opted), Tony Sloane (co-opted), Bill Oakley (co-opted), Phil Holden - (Speed Awareness Rep.), Mary Cooper/Cathryn Chagger - (WI Rep.), Kate Mills - (Youth Club Rep.), Heather Corfield - (PCC Rep.), Tuesday Drop-in Club - (Vacant), Rotary Club - (Vacant), School - (Vacant), Parish Council Rep - (Vacant)

My thanks go to all the trustees who have so willingly re committed themselves and given up their time during the last year. Thanks also to our Bar Manager, Paul Cooper, our bar staff, and to our cleaner Liz Townsend. An additional group of volunteers also meet monthly to organise live music, family events and numerous other community events for the Village. My thanks go out to this group for the hours they put into these events. Last but certainly not least our thanks go to the County, District and Parish Councils who support your hall with grants, donations and much appreciated advice.

And finally

As outgoing Trustees we would like to thank the residents of Bishops Wood and wider area for their continuing patience and support of our Village Hall. This enables the Trustees to carry out the continuing development and maintenance of our splendid facility.

Many thanks again go to all of the Trustees, Staff, Entertainment Team and the many more helpers who give their free time and continuing support.

The annual report was approved by the trustees of the charity on .................... and signed on its behalf by:

......................................... Stuart Playford Trustee

Page 4

Bishops Wood Village Hall

Independent Examiner's Report to the trustees of Bishops Wood Village Hall

I report to the trustees on my examination of the accounts of Bishops Wood Village Hall for the year ended 31 December 2024.

Responsibilities and basis of report

As the charity trustees of Bishops Wood Village Hall 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 Bishops Wood Village Hall's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the 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 Bishops Wood Village Hall 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 accounting 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.

...................................... Daryl Denson ACMA

VAST The Dudson Centre Hope Street Stoke on Trent Staffordshire ST1 5DD

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

Page 5

Bishops Wood Village Hall

Statement of Financial Activities for the Year Ended 31 December 2024

Note
Income and Endowments from:
Donations and legacies
2
Charitable activities
3
Other trading activities
4
Total Income
Expenditure on:
Raising funds
5
Charitable activities
6
Total Expenditure
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
17
Note
Income and Endowments from:
Donations and legacies
2
Charitable activities
3
Other trading activities
4
Total Income
Expenditure on:
Raising funds
5
Charitable activities
6
Total Expenditure
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
17
Unrestricted
funds
£
3,916
7,912
26,097
37,925
(17,276)
(24,820)
(42,096)
(4,171)
224,723
220,552
Unrestricted
funds
£
4,267
15,396
27,307
46,970
(17,642)
(32,048)
(49,690)
(2,720)
227,443
224,723
Restricted
funds
£
-
-
-
-
-
-
-
-
2,138
2,138
Restricted
funds
£
-
-
-
-
-
-
-
-
2,138
2,138
Total
2024
£
3,916
7,912
26,097
37,925
(17,276)
(24,820)
(42,096)
(4,171)
226,861
222,690
Total
2023
£
4,267
15,396
27,307
46,970
(17,642)
(32,048)
(49,690)
(2,720)
229,581
226,861

All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for both periods is shown in note 17.

The notes on pages 8 to 19 form an integral part of these financial statements. Page 6

Bishops Wood Village Hall

(Registration number: 522610) Balance Sheet as at 31 December 2024

Note
Fixed assets
Tangible assets
13
Current assets
Stocks
14
Cash at bank and in hand
15
Creditors: Amounts falling due within one year
16
Net current assets
Net assets
Funds of the charity:
Restricted income funds
Restricted funds
17
Unrestricted income funds
Unrestricted funds
Total funds
17
2024
£
193,032
2,542
29,643
32,185
(2,527)
29,658
222,690
2,138
220,552
222,690
2023
£
193,188
1,982
33,799
35,781
(2,108)
33,673
226,861
2,138
224,723
226,861

The financial statements on pages 6 to 19 were approved by the trustees, and authorised for issue on .................... and signed on their behalf by:

.........................................

Stuart Playford Trustee

The notes on pages 8 to 19 form an integral part of these financial statements. Page 7

Bishops Wood Village Hall

Notes to the Financial Statements for the Year Ended 31 December 2024

1 Accounting policies

Statement of compliance

The financial statements 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 (FRS 102) (effective 1 January 2019) - (Charities SORP (FRS 102) (Second Edition)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

Basis of preparation

Bishops Wood Village Hall meets the definition of a public benefit entity under FRS 102. The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

Going concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.

Income and endowments

Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.

Donations and legacies

Donations and legacies are recognised on a receivable basis when receipt is probable and the amount can be reliably measured.

Grants receivable

Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.

Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.

Raising funds

These are costs incurred in attracting voluntary income, the management of investments and those incurred in trading activities that raise funds.

Page 8

Bishops Wood Village Hall

Notes to the Financial Statements for the Year Ended 31 December 2024 (continued)

Charitable activities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Support costs

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.

Governance costs

These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees meetings and reimbursed expenses.

Government grants

Government grants are recognised based on the accrual model and are measured at the fair value of the asset received or receivable. Grants are classified as relating either to revenue or to assets. Grants relating to revenue are recognised in income over the period in which the related costs are recognised. Grants relating to assets are recognised over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income.

Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

Tangible fixed assets

Individual fixed assets costing £500 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation and amortisation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Asset class Depreciation method and rate Land and Buildings nil Fixtures & fittings 10% on cost Funiture & equipment 25% reducing balance

Stock

Stock is valued at the lower of cost and estimated selling price less costs to complete and sell, after due regard for obsolete and slow moving stocks. Cost is determined using the first-in, first-out (FIFO).

Page 9

Bishops Wood Village Hall

Notes to the Financial Statements for the Year Ended 31 December 2024 (continued)

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of is established when there is objective evidence that the will not be able to collect all amounts due according to the original terms of the receivables.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Fund structure

Unrestricted income funds are general funds that are available for use at the trustees discretion in furtherance of the objectives of the charity.

Designated funds are unrestricted funds set aside for specific purposes at the discretion of the trustees.

Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.

Page 10

Bishops Wood Village Hall

Notes to the Financial Statements for the Year Ended 31 December 2024 (continued)

2 Income from donations and legacies

Donations and legacies;
Donations from individuals
Grants, including capital grants;
Government grants
Donations and legacies;
Donations from individuals
Grants, including capital grants;
Government grants
3
Income from charitable activities
Private functions
Private functions
Village Hall functions
Unrestricted
funds
General
£
636
3,280
3,916
Unrestricted
funds
General
£
387
3,880
4,267
Unrestricted
funds
General
£
7,912
Unrestricted
funds
General
£
11,047
4,349
15,396
Total
2024
£
636
3,280
3,916
Total
2023
£
387
3,880
4,267
Total
2024
£
7,912
Total
2023
£
11,047
4,349
15,396

Page 11

Bishops Wood Village Hall

Notes to the Financial Statements for the Year Ended 31 December 2024 (continued)

4 Income from other trading activities

Trading income;
Sales of goods and services
Lotteries and competitions income
Trading income;
Sales of goods and services
Other trading income
Lotteries and competitions income
Unrestricted funds
Designated
£
General
£
-
25,270
827
-
827
25,270
Unrestricted funds
Designated
£
General
£
-
25,312
-
463
1,532
-
1,532
25,775
Total
2024
£
25,270
827
26,097
Total
2023
£
25,312
463
1,532
27,307

Page 12

Bishops Wood Village Hall

Notes to the Financial Statements for the Year Ended 31 December 2024 (continued)

5 Expenditure on raising funds

a) Costs of trading activities

Note
Costs of goods sold
Allocated support costs
Note
Costs of goods sold
Allocated support costs
Unrestricted
funds
General
£
11,014
6,262
17,276
Unrestricted
funds
General
£
11,137
6,505
17,642
Total
2024
£
11,014
6,262
17,276
Total
2023
£
11,137
6,505
17,642

Page 13

Bishops Wood Village Hall

Notes to the Financial Statements for the Year Ended 31 December 2024 (continued)

6 Expenditure on charitable activities

Staff costs
Gas & electricity
Water, sewerage & refuse
Insurance
Repairs & maintenance
Cleaning & consumables
Telephone, stationery & postage
Village Hall functions
Other sundry expenditure
Sundry
Independent examination
Depreciation
Professional fees and licences
Staff costs
Gas & electricity
Water, sewerage & refuse
Insurance
Repairs & maintenance
Cleaning & consumables
Telephone, stationery & postage
Village Hall functions
Other sundry expenditure
Sundry
Independent examination
Depreciation
Professional fees and licences
Designated Expenditure
Activity
undertaken
directly
£
3,028
8,820
2,798
1,121
3,311
339
1,141
1,476
704
70
510
156
1,346
24,820
Activity
undertaken
directly
£
2,644
8,412
3,018
1,065
3,972
1,026
1,380
6,771
40
672
499
577
1,072
900
32,048
2024
£
3,028
8,820
2,798
1,121
3,311
339
1,141
1,476
704
70
510
156
1,346
24,820
Total
2022
£
2,644
8,412
3,018
1,065
3,972
1,026
1,380
6,771
40
672
499
577
1,072
900
32,048

Page 14

Bishops Wood Village Hall

Notes to the Financial Statements for the Year Ended 31 December 2024 (continued)

7 Analysis of governance and support costs

Governance costs

Independent examiner fees
Examination of the financial statements
Independent examiner fees
Examination of the financial statements
Unrestricted
funds
General
£
510
510
Unrestricted
funds
General
£
499
499
Total
2024
£
510
510
Total
2023
£
499
499

8 Government grants

During the period the charity received grants from the Brewood and Coven Parish Council of £3,280 (2023 £2,880) Parish council annual grant £NIL (2023 £1000).

The amount of grants recognised in the financial statements was £3,280 (2023 - £3,880). There were no unfulfilled conditions

The charity has received no other forms of government assistance

9 Net incoming/outgoing resources

Net outgoing resources for the year include:

Depreciation of fixed assets 2024
£
156
2023
£
577

10 Trustees remuneration and expenses

No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.

No trustees have received any reimbursed expenses or any other benefits from the charity during the year.

Page 15

Bishops Wood Village Hall

Notes to the Financial Statements for the Year Ended 31 December 2024 (continued)

11 Staff costs

The aggregate payroll costs were as follows:

Staff costs during the year were:
Wages and salaries
2024
£
3,028
2023
£
2,644

No employee received emoluments of more than £60,000 during the year

12 Taxation

The charity is a registered charity and is therefore exempt from taxation.

13 Tangible fixed assets

Cost
At 1 January 2024
At 31 December 2024
Depreciation
At 1 January 2024
Charge for the year
At 31 December 2024
Net book value
At 31 December 2024
At 31 December 2023
14 Stock
Stocks
Land and
buildings
£
188,030
Furniture and
equipment
£
80,115
80,115
74,957
156
75,113
5,002
5,158
2024
£
2,542
Total
£
268,145
268,145
74,957
156
75,113
193,032
193,188
2023
£
1,982
188,030 80,115
-
-
74,957
156
- 75,113
188,030 5,002
188,030 5,158
2024
£
2,542

Page 16

Bishops Wood Village Hall

Notes to the Financial Statements for the Year Ended 31 December 2024 (continued)

15 Cash and cash equivalents

Cash on hand
Cash at bank
2024
£
507
29,136
29,643
2023
£
425
33,374
33,799

16 Creditors: amounts falling due within one year

16 Creditors: amounts falling due within one year
Trade creditors
Accruals
2024
£
2,017
510
2,527
2023
£
1,610
498
2,108

17 Funds

Unrestricted funds
General
Management fund
Designated
Capital fund
Bugle
Neighbourhood Watch
Emergency Fund
South Staffs Lottery Project
Total unrestricted funds
Restricted funds
Healthy Living
Village Hall Extension
Total restricted funds
Total funds
Balance at 1
January 2024
£
71,464
140,835
(255)
1,452
10,000
1,227
153,259
224,723
1,451
687
2,138
226,861
Incoming
resources
£
37,925
-
-
-
-
-
-
37,925
-
-
-
37,925
Resources
expended
£
(42,096)
-
-
-
-
-
-
(42,096)
-
-
-
(42,096)
Balance at 31
December
2024
£
67,293
140,835
(255)
1,452
10,000
1,227
153,259
220,552
1,451
687
2,138
222,690

Page 17

Bishops Wood Village Hall

Notes to the Financial Statements for the Year Ended 31 December 2024 (continued)

Unrestricted funds
General
Management fund
Designated
Capital fund
Bugle
Neighbourhood Watch
Emergency Fund
South Staffs Lottery Project
Total unrestricted funds
Restricted
Healthy Living
Village Hall Extension
Total restricted funds
Total funds
Balance at 1
January 2023
£
74,816
140,835
(255)
1,452
10,000
595
152,627
227,443
1,451
687
2,138
229,581
Incoming
resources
£
45,438
-
-
-
-
1,532
1,532
46,970
-
-
-
46,970
Resources
expended
£
(48,790)
-
-
-
-
(900)
(900)
(49,690)
-
-
-
(49,690)
Balance at 31
December
2023
£
71,464
140,835
(255)
1,452
10,000
1,227
153,259
224,723
1,451
687
2,138
226,861

The specific purposes for which the funds are to be applied are as follows:

The capital fund is held to cover the cost of capitalised assets and is released to general reserves in line with the depreciation policies applied.

The Bugle fund is to support the running of the Parish Magazine.

The Neighbourhood Watch fund is to facilitate people getting together with their neighbours to take action to reduce crime.

The Emergency Fund is to provide for unforseen eventualities.

The Healthy Living fund is for the promotion of healthy living in the village.

Page 18

Bishops Wood Village Hall

Notes to the Financial Statements for the Year Ended 31 December 2024 (continued)

18 Analysis of net assets between funds

Tangible fixed assets
Current assets
Current liabilities
Total net assets
Tangible fixed assets
Current assets
Current liabilities
Total net assets
Unrestricted funds
General
£
Designated
£
52,197
140,835
17,623
12,424
(2,527)
-
67,293
153,259
Unrestricted funds
General
£
Designated
£
52,353
140,835
21,219
12,424
(2,108)
-
71,464
153,259
Restricted
funds
£
-
2,138
-
2,138
Restricted
funds
£
-
2,138
-
2,138
Total funds at
31 December
2024
£
193,032
32,185
(2,527)
222,690
Total funds at
31 December
2023
£
193,188
35,781
(2,108)
226,861

19 Related party transactions

There were no related party transactions in the year.

Page 19