## THE ASHES PLAYING FIELD TRUST 

## ACCOUNTS 

## FOR THE YEAR ENDED 

## 31 MARCH 2022 

Registered Charity Number : 523252 



THE ASHES PLAYING FIELD TRUST YEAR ENDED 31 MARCH 2022 

|CONTENTS|PAGES|
|---|---|
|Trustees' Report|1 - 4|
|Independent Examiner's Report|5|
|Statement of Financial Activities|6|
|Balance Sheet|7|
|Notes|8 - 11|





Page 1 

THE ASHES PLAYING FIELD TRUST ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2022 

## MEMBERS OF THE MANAGEMENT COMMITTEE: 

|Holding Trustees:|Mr C Dalton|- Chairman|
|---|---|---|
||Mrs H Banks||
||Mr G Bell||
||Mrs S Brant||
||Mr T Leighton||
||Mrs A Martinson|(Resigned 8 August 2022)|
||Mr L Thornhill|(Resigned 17 July 2022)|
||Mr F C Verney||
||Mrs H Gott|(Appointed 21 June 2022)|
||Mrs C Brown|(Appointed 21 June 2022)|
|Trustees appointed by the Town Council:|||
|Howden Town Councillors:|Mrs E Ward||
||Mr D Howard|(Resigned 24 June 2022)|
|Howden Town representatives:|Ms E Ashton|(Appointed 20 May 2021)|
||Mr D Beatty||
||Ms K Dixon||
||Ms K West|(Resigned 18 May 2022)|
|TREASURER:|Mrs A Martinson||
|ADDRESS:|c/o 5 Parsons Lane||
||Howden||
||Goole||
||East Yorkshire||
||DN14 7DH||
|ADVISERS:|||
|Bankers|HSBC plc||
||Market Place||
||Selby||
||YO8 4PA||
|Fund Managers|Investec||
||Beech House||
||61 Napier Street||
||Sheffield||
||S11 8HA||
|Accountants|Townends Accountants LLP||
||Chartered Accountants||
||Carlisle Street||
||Goole||
||DN14 5DX||
|Independent Examiner|A Walker FCA||
||173A High Street||
||Hook||
||Goole||
||East Yorkshire||
||DN14 5PL||





Page 2 

## THE ASHES PLAYING FIELD TRUST 

## TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2022 

The trustees present their annual report and the financial statements of the charity for the year ended 31 March 2022. 

## GOVERNANCE AND MANAGEMENT 

The Ashes Playing Field Trust is a registered charity, No. 523252, and was established under its Governing Trust Deed dated 11 October 1927. 

## OBJECTIVES AND ACTIVITIES 

In planning our activities for the year the trustee's have borne in mind the Charity Commission's guidance on public benefit. 

The object of the Charity is to manage the public playing fields and recreation grounds for the use of the 5,000 people of Howden Town and the additional population of the surrounding area. 

## PUBLIC BENEFIT 

The trustees have due regard to the guidance published by the Charity Commission on matters of public benefit and keep under constant review the need to satisfy the requirements of identifiable benefit to the public. 

## ACHIEVEMENTS AND PERFORMANCE 

## The chairman's review of the Trust affairs 

The year to 31 March 2022 has been a challenging period for The Ashes Trust with income slowly starting to recover from the various impacts of Covid but without the benefit of the Government funded Covid Grant from the previous year. 

Overall, our investment and games income are still struggling to get back to pre-covid levels. 

Bowls and football have made a welcome return to the park although our bowls rent has reduced with the club relinquishing the use of the second court due to a significantly reduced membership. The Howden Show did not return to the Ashes until Summer 2022. 

Other sporting activities are now starting to recover. It is great to see an increase in the amount of Junior Football being played on the park with 3 pitches now being utilised on a weekend and training several nights a week during daylight hours. 

The Petanque court is growing in popularity with the club now having more members than the bowls club. 

Various popular events have returned to the park including the ‘Picnic in the Park’, a Scarecrow event with a pumpkin trail for Halloween as well as the Ashes 5K/10K park and town run. All of these events raise various amounts of valuable funds for development projects in the park and raise the profile of the Trust in the town. 

Projects that were completed during the last year were the Howden Mile, the CCTV installation, the outdoor table tennis table and renovation of the Treeton entrance. The 'Mile’ is the most ambitious project ever undertaken in the park and was largely funded by massively generous donations from a local benefactor and an East Riding of Yorkshire council grant. 

The ‘Mile’ is very popular with many of the regular park users and we are very grateful for the financial support, especially from our local benefactor that made this possible. 

Funding the maintenance of the park remains our biggest concern. We need to keep the grass cut and this, together with preserving the tree population, are major elements of the annual spend. The cost of tree felling is quite significant and whenever a tree is felled, we aim to plant a replacement. The hundreds of trees are an important part of the Ashes and the users enjoyment of the park. 

The current level of inflation will only add to the pressures of funding proper maintenance. 

We are now in the second half of our ten-year plan to improve the Ashes before its centenary in 2027. 



Page 3 

## THE ASHES PLAYING FIELD TRUST 

## TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2022 

## ACHIEVEMENTS AND PERFORMANCE (continued) 

## The chairman's review of the Trust affairs (continued) 

Large projects that are still being considered include: 

- •Improvement to the Hailgate entrance 

- •A sports changing facility/bowls hut replacement 

- •Additional car parking 

- •A performance facility on the site of the old pavilion 

We are currently exploring funding for all of these projects. 

Our special thanks again go to Howden Town Council who provide the essential financial aid which we use to substantially fund the annual running costs of the Ashes. This maintenance funding is not available from other recognised sources and we very much value and rely on their support. 

We would also like to thank the populace of Howden who are using the park in greater numbers and we will do our very best to continue to provide a well-maintained facility that meets their expectations. 

## FINANCIAL REVIEW 

The accounts show a small operating deficit for the year of £45. The Trust continues to rely on the support of the Howden Town Council to support its expenditure. 

Charity reserves on 31 March 2022 amounted to £498,595 of which £407,388 was in permanent endowment funds and £21,952 was in restricted funds,. Unrestricted funds consisted of designated funds of £66,707 leaving free reserves of £2,548. The trustees monitor unrestricted fund reserves at regular intervals throughout the year. 

## INVESTMENT POLICY 

Our investment account is managed by our brokers on a discretionary basis and transactions are conducted by them without specific reference to the Trust. However, we are advised of the details of purchases and sales, and provided with regular reports on performance. 

## RISK ASSESSMENT 

The trustees have assessed the major risks to which the charity is exposed, in particular those related to the operations and finances of the charity, and are satisfied that systems are in place to mitigate exposure to the major risks. 

## RESERVES POLICY 

It is the Trustee's policy that they will not hold any significant non designated reserves other than a small balance to cover any unexpected calls on funds not otherwise provided by designated reserves. 



Page 4 

## THE ASHES PLAYING FIELD TRUST 

## TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2022 

## TRUSTEES' RESPONSIBILITIES 

The Trustees are responsible for preparing a trustees annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). 

The law applicable to charities in England and Wales requires the Trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, of the charity for that period. In preparing the financial statements, the Trustees are required to: 

- select suitable accounting policies and apply them consistently; 

- observe the methods and principles in the applicable Charities SORP; 

- make judgements and accounting estimates that are reasonable and prudent; 

- state whether applicable accounting standards have been followed, subject to any material departures that must be disclosed and explained in the financial statements; 

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business. 

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust deed. They are also responsible for safeguarding the assets of the charity and taking reasonable steps for the prevention and detection of fraud and other irregularities. 

The financial statements have been prepared in accordance with the accounting policies set out in notes to the accounts and comply with the charity's governing document, 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 on in October 2019. 

Approved by the trustees on …........................ and signed on their behalf by 

Chris Dalton - Chairman 



Page 5 

## INDEPENDENT EXAMINERS' REPORT TO THE TRUSTEES OF THE ASHES PLAYING FIELD TRUST 

## CHARITY NUMBER 523252 

I report to the trustees on my examination of the accounts of The Ashes Playing Field Trust (the Trust) for the year ended 31 March 2022, which are set out on pages 6 to 11. 

## Responsibilities and basis of report 

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act'). 

I report in respect of my examination of the Trustee'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 2011 Act. 

Your attention is drawn to the fact that the charity has prepared the accounts (financial statements) in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with Financial Report Standard applicable in the UK and Republic of Ireland (FRS102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn. 

I understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2019. 

## Independent Examiners' Statement 

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 

- (1) accounting records were not kept in respect of the Trust as required by section 130 of the Act; or 

(2) the accounts do not accord with those records; or 

- (3) the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination. 

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

A WALKER  F.C.A. 173A Hight Street Hook Goole East Yorkshire DN14 5PL 

DATE: ….............................. 



Page 6 

## THE ASHES PLAYING FIELD TRUST STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 31 MARCH 2022 

|||Unrestricted|Unrestricted|Restricted|Endowment|Total Funds|Total Funds|
|---|---|---|---|---|---|---|---|
|||General|Designated|||||
|||Funds|Funds|Funds|Funds|2022|2021|
||Note|£|£|£|£|£|£|
|Income and endowments from:||||||||
|Donations and legacies|2|34,994|-|24,504|-|59,498|118,601|
|Income from charitable activities||5,593|-|-|-|5,593|2,763|
|Income from other trading activities||9,987|-|-|-|9,987|3,492|
|Investments|3|8,664|-|-|-|8,664|10,040|
|||______|______|______|______|______|______|
|Total Income||59,238|-|24,504|-|83,742|134,896|
|||______|______|______|______|______|______|
|Expenditure on:||||||||
|Charitable activities|4|64,275|-|70,356|-|134,631|120,613|
|||______|______|______|______|______|______|
|Total Expenditure||64,275|-|70,356|-|134,631|120,613|
|||______|______|______|______|______|______|
|Net income/(expenditure) for the year||||||||
|before gains and losses on investments||( 5,037)|-|( 45,852)|-|( 50,889)|14,283|
|Net gains/(losses) on investments||-|-|-|5,617|5,617|52,862|
|||______|______|______|______|______|______|
|Net income/(expenditure) for the year||||||||
|before transfers||( 5,037)|-|( 45,852)|5,617|( 45,272)|67,145|
|Transfers between funds||4,992|( 4,992)|-|-|-|-|
|||______|______|______|______|______|______|
|Net movement in funds||( 45)|( 4,992)|( 45,852)|5,617|( 45,272)|67,145|
|||______|______|______|______|______|______|
|Reconciliation of Funds||||||||
|Total Funds brought forward||2,593|71,699|67,804|401,771|543,868|476,723|
|||______|______|______|______|______|______|
|Total Funds carried forward|13|2,548|66,707|21,952|407,388|498,595|543,868|
|||______|______|______|______|______|______|



The notes on pages 8 to 11 form part of these accounts 



Page 7 

## THE ASHES PLAYING FIELD TRUST BALANCE SHEET AS AT 31 MARCH 2022 

|||2022|2021|
|---|---|---|---|
||Note|£|£|
|Fixed Assets||||
|Tangible assets|7|890|890|
|Investments|8|371,732|359,045|
|Current Assets||||
|Debtors|9|1,696|3,939|
|Cash at bank and in hand||143,126|204,641|
|Current Liabilities|10|( 18,849)|( 24,648)|
|||_______|_______|
|Net Assets|12|498,595|543,868|
|||_______|_______|
|Funds||||
|Permanent endowment|11|407,388|401,771|
|Unrestricted|13|69,255|74,292|
|Restricted|13|21,952|67,804|
|||_______|_______|
|Total Funds|12|498,595|543,868|
|||_______|_______|



These financial statements were approved by the Trustees and the Committee on ….............................. and signed on their behalf by: 

…………………………………. 

Mr C Dalton - Chairman 

…………………………………. Mrs C Brown - Trustee 

The notes on pages 8 to 11 form part of these accounts 



Page 8 

## THE ASHES PLAYING FIELD TRUST NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2022 

## 1 ACCOUNTING POLICIES 

## Basis of preparation 

The accounts (financial statements) have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) issued in October 2019 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS102) and the Charities Act 2011 and UK Generally Accepted Practice as it applies from 1 January 2019. 

The accounts (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 (FRS102) 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 accounts 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. 

## Fixed assets 

Fixed assets consist of garden land and are recorded at cost. 

The land is not depreciated. 

## Investments 

Investments are stated at cost. Realised gains and losses on investments, calculated as the difference between the sales proceeds and their cost at the start of the year, or subsequent cost are credited or charged to the SOFA in the year of gain or loss, such gains or losses are unrestricted. 

## Value added tax 

Value added tax is not recoverable by the charity, and as such is included in the relevant costs in the statement of financial activities. 

## Recognition of incoming resources 

These are included in the Statement of Financial Activities (SOFA) when: 

- the charity becomes entitled to the resources; 

- the trustees are virtually certain they will receive the resources; and 

- the monetary value can be measured with sufficient reliability. 

Donations and voluntary income are accounted for as received by the charity. 

All income is shown gross with associated costs included in expenditure. 

## Resources expended and basis of allocation of costs 

Expenditure is included when incurred. 

Where costs are directly attributable to a specific project, then those costs are charged against that project. 

Expenditure involving more than one project are apportioned on a reasonable and consistent basis. 

## Funds Accounting 

Funds held by the charity are: 

Unrestricted general funds - these are funds which can be used in accordance with the charitable objects at the discretion of the trustees. 

Restricted funds - these are funds which can only be used for the specific purpose for which the income has been received. 

Endowment funds - these are capital funds where the capital cannot be spent although the income may be spent. The income may be added to restricted or unrestricted funds depending on the terms of the original endowment imposed by the donor. 



Page 9 

## THE ASHES PLAYING FIELD TRUST 

## NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2022 

## 2 DONATIONS AND LEGACIES 

|DONATIONS AND LEGACIES|||||||
|---|---|---|---|---|---|---|
||Unrestricted|Restricted|Total Funds|Unrestricted|Restricted|Total Funds|
||Funds|Funds|2022|Funds|Funds|2021|
||£|£|£|£|£|£|
|Donations|1,947|-|1,947|2,367|68,750|71,117|
|Grants receivable|33,047|24,504|57,551|37,985|9,499|47,484|
||______|______|______|______|______|______|
||34,994|24,504|59,498|40,352|78,249|118,601|
||______|______|______|______|______|______|
|INVESTMENT INCOME|||||||
||Unrestricted|Restricted|Total Funds|Unrestricted|Restricted|Total Funds|
||Funds|Funds|2022|Funds|Funds|2021|
||£|£|£|£|£|£|
|Bank interest receivable|12|-|12|79|-|79|
|Dividends received|8,652|-|8,652|9,961|-|9,961|
||______|______|______|______|______|______|
||8,664|-|8,664|10,040|-|10,040|
||______|______|______|______|______|______|



## 3 INVESTMENT INCOME 

## 4 COSTS OF CHARITABLE ACTIVITIES 

||Unrestricted|Restricted|Total Funds|Unrestricted|Restricted|Total Funds|
|---|---|---|---|---|---|---|
||Funds|Funds|2022|Funds|Funds|2021|
||£|£|£|£|£|£|
|Direct costs:|||||||
|Wages|19,899|-|19,899|19,683|-|19,683|
|Repairs & Renewals|33,914|70,356|104,270|30,919|59,951|90,870|
|Rates|170|-|170|27|-|27|
|Insurance|2,990|-|2,990|3,124|-|3,124|
|Light & Heat|661|-|661|343|-|343|
|Support costs:|||||||
|Accountancy|1,920|-|1,920|1,800|-|1,800|
|Professional fees|4,195|-|4,195|4,309|-|4,309|
|Postage & Stationery|-|-|-|6|-|6|
|Bank charges|23|-|23|-|-|-|
|Sundries|503|-|503|451|-|451|
||______|______|______|______|______|______|
||64,275|70,356|134,631|60,662|59,951|120,613|
||______|______|______|______|______|______|



## 5 PARTICULARS OF EMPLOYEES 

The average number of staff employed by the charity during the financial year amounted to : 

|||2022|2021|
|---|---|---|---|
||Number of staff|1|1|
|||__|__|
||Payroll costs were:|£|£|
||Wages and salaries|19,899|19,683|
||Social security costs|-|-|
|||______|______|
|||19,899|19,683|
||None of the trustees received any remuneration during the year.|______|______|
|6|NET INCOMING / (OUTGOING) RESOURCES|||
||Net incoming / (outgoing) resources are stated after charging:|2022|2021|
|||£|£|
||Accountants fees|1,920|1,800|
|||______|______|





Page 10 

## THE ASHES PLAYING FIELD TRUST NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2022 

## 7 TANGIBLE FIXED ASSETS 

|TANGIBLE FIXED ASSETS||
|---|---|
||Garden|
||Land|
||£|
|COST||
|At 1 April 2021 and 31 March 2022|890|
||______|



## 8 INVESTMENTS 

|INVESTMENTS|||
|---|---|---|
||2022|2021|
||£|£|
|COST|||
|At 1 April 2021|359,045|329,067|
|Additions|60,259|179,582|
|Disposals|( 47,572)|( 149,604)|
||_______|_______|
|At 31 March 2022|371,732|359,045|
||_______|_______|



Investments are listed investments stated at cost. Realised gains and losses on investments, calculated as the difference between the sales proceeds and their cost at the start of the year, or subsequent cost are credited or charged to the SOFA in the year of gain or loss. 

At the Balance Sheet date the investments had a market value of £479,473. 

## Material Investment holdings 

||The following investments represent more than 5% of total cost of all investments:||Cost|
|---|---|---|---|
|||Holding|£|
||Vanguard Funds plc (S&P 500 Ucits)|685|25,534|
||JPMorgan Am Uk Ltd Equity Core E Net Inc|41,850|21,657|
||Liontrust Fund Par Special Situats Ins Inc|5,185|21,871|
||Rlum Limited RL Sustnable Ldrs Tst D inc|12,450|26,211|
|9|DEBTORS|2022|2021|
|||£|£|
||Other debtors|-|2,321|
||Prepayments|1,696|1,618|
|||_______|_______|
|||1,696|3,939|
|||_______|_______|
|10|CREDITORS: Amounts falling due within one year|2022|2021|
|||£|£|
||Accruals and deferred income|4,568|4,648|
||Funds held on behalf of third party|14,281|20,000|
|||_______|_______|
|||18,849|24,648|
|||_______|_______|



Funds are held on behalf of East Yorkshire Riding Council in relation to the Active Towns Community Grant for Howden. The Ashes Playing Field Trust acts as a Community Anchor and distribute the funds as a grant to those who qualify. The Ashes Playing Field Trust receives an administration fee for the work involved. 

|11|ENDOWMENT FUNDS|Opening|Incoming|Outgoing|Closing|
|---|---|---|---|---|---|
|||Balances|& Transfers|& Transfers|Balances|
|||£|£|£|£|
||Permanent endowments|401,771|5,617|-|407,388|
|||_______|_______|_______|_______|





Page 11 

## THE ASHES PLAYING FIELD TRUST NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2022 

## 12 ANALYSIS OF NET ASSETS 

|12|ANALYSIS OF NET ASSETS|||||
|---|---|---|---|---|---|
|||Tangible|Investments|Other||
|||fixed assets||net assets|Total|
|||£|£|£|£|
||Endowment funds|890|371,732|34,766|407,388|
||Unrestricted funds|-|-|69,255|69,255|
||Restricted funds|-|-|21,952|21,952|
|||_______|_______|_______|_______|
|||890|371,732|125,973|498,595|
|||_______|_______|_______|_______|
|13|RESTRICTED FUNDS|Opening|Incoming|Outgoing|Closing|
|||Balances|& Transfers|& Transfers|Balances|
|||£|£|£|£|
||Equipment replacement|499|-|( 499)|-|
||MUGA/tennis|1,212|-|( 1,100)|112|
||Tree maintenance|821|-|( 704)|117|
||Benefactor capital projects|61,936|-|( 44,217)|17,719|
||CCTV|1,336|-|( 1,336)|-|
||Table Tennis|2,000|-|( 2,000)|-|
||Treeton Road Gates|-|3,000|( 3,000)|-|
||Multi-Gym|-|3,000|-|3,000|
||Howden "Mile"|-|18,504|( 17,500)|1,004|
|||______|______|______|______|
|||67,804|24,504|( 70,356)|21,952|
|||______|______|______|______|
||UNRESTRICTED FUNDS|Opening|Incoming|Outgoing|Closing|
|||Balances|& Transfers|& Transfers|Balances|
||Designated Reserves|£|£|£|£|
||Equipment replacement|3,255|1,612|( 530)|4,337|
||Maintenance and repair|4,700|-|-|4,700|
||MUGA/Tennis|975|-|-|975|
||Play scheme|2,751|-|( 2,447)|304|
||Tree maintenance|112|-|-|112|
||Hailgate entrance|585|3,435|-|4,020|
||Multi-Gym Equipment|1,604|-|-|1,604|
||Rosewalk/Jubilee|522|-|( 522)|-|
||Ashes Development Fund|56,795|11,946|( 18,487)|50,254|
||Bowls Development Fund|400|-|-|400|
|||______|______|______|______|
|||71,699|16,993|( 21,986)|66,707|
||General Reserve|2,593|59,238|( 59,283)|2,548|
|||______|______|______|______|
|||74,292|76,231|( 81,269)|69,255|
|||______|______|______|______|



## 14 RELATED PARTY TRANSACTIONS 

The Accounts are prepared by Townends Accountants LLP, in which one of the trustees, Mr F C Verney is materially interested as a partner. 

|2022|2021|
|---|---|
|£|£|
|1,920|1,800|
|_______|_______|



Accountancy fees