##
##
##
|Trustees||Mrs A Hough||||
|---|---|---|---|---|---|
|||Ms C Mawdsley||(Appointed|1 October 2022)|
|||Mr D W Crosby||(Appointed|1 October 2022)|
|Group Chief Executive ONcer||Mr J Killen (appointed|April 2023)|||
|Charity number||526139||||
|Company|number|00760011||||
|Registered|offic|Unit 33||||
|||Wellington
Employment|Park|||
|||Dunes Way||||
|||Liverpool||||
|||L5 9RJ||||
|Auditor||Xeinadin
Audit Limited||||
|||2 Hilliards
Court||||
|||Chester Business Park||||
|||Chester||||
|||Cheshire||||
|||CH4 9QP||||
|Bankers||CAF Bank||||
|||25 Kings
Hill Avenue||||
|||Kings
Hill||||
|||West Mailing||||
|||Kent||||
|||ME194JQ||||
|Solicitors||Brabners
LLP||||
|||Horton House||||
|||Exchange Flags||||
|||Liverpool||||
|||Merseyside||||
|||L2 3YL||||
##
##
||||Page|
|---|---|---|---|
|Trustees'|report||1-5|
|Statement|oftrustees'|responsibilities||
|Independent
auditods||report||
|Statement|offinancial|activities|11-12|
|Balance sheet|||13|
|Statement|ofcash flows||15|
|Notes to|the financial|statements|16-40|
##
##
##
##
##
##
##
##
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##
##
##
##
##
##
##
##
##
##
##
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##
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##
##
##
##
##
##
##
##
##
||||Unrestricted|Restricted|Total Unrestricted|Total Unrestricted|Restricted|Total|
|---|---|---|---|---|---|---|---|---|
||||funds|funds||funds|funds||
||||2023|2023|2023|2022|2022|2022|
||||Notes|||6|6|6|
|Income and||endowments|from:||||||
|Donations|and legades|||||9,900||9,900|
|Charitable|activities||2,901,402||2,901,402|2,291,489||2,291,489|
|Other trading||activities|302,824||302,824|339,595||339,595|
|Investments|||430||430|119||119|
|Other income|||134,385||134,385|(1,450)||(1,450)|
|Total income|||3,339,041||3,339,041|2,639,653||2,639,653|
|~E*
di|||||||||
|Raising funds|||380,313||380,313|387,194||387,194|
|Charitable|activities||3,015,377||3,015,377|2,720,698||2,720,698|
|Taxation|||(4,669)||(4,669)|(2,155)||(2,155)|
|Total resources|||||||||
|expended|||3,391,021||3,391,021|3,105,737||3,105,737|
##
##
|Net outgoing||||||||
|---|---|---|---|---|---|---|---|
|resources before
transfem||(51,980)||(51,980)|(466,084)||(466,084)|
|Gross transfers
between||||||||
|funds||276,618|(276,618)||281,489|(281,489)||
|Net Income/(expenditure)|for|||||||
|the year/||||||||
|Net Incoming/(outgoing)
resoilrces||224,638|(276,618)|(51,980)|(184,595)|(281,489)|(466,084)|
|Other recognised
gains|and|losses||||||
|Actuarial
gain on||||||||
|defined
benefit pension
schemes||388,000||388,000|619,000||619,000|
|Net expenditure
for the
year/Net
movement
in funds||612,638|(276,618)|336,020|434,405|(281,489)|152,916|
|Fund balances at 1
August 2022||544,894|2,712,284|3,257,179|110,489|2,993,773|3,104,262|
|Fund balances at 31
July 2023||1,157,532|2,435,666|3,593,198|544,894|2,712,284|3,257,178|
##
##
##
|||||||2023||2022||
|---|---|---|---|---|---|---|---|---|---|
||||||Notes|8||8||
|Fixed assets||||||||||
|Tangible assets|||||13||2,952,938||3,337,152|
|Current assets||||||||||
|Debtors|||||16|680,191||423,637||
|Cash at bank and in|hand|||||220,990||244,868||
|||||||901,181||668,505||
|Creditors: amounts||fafilng due||within||||||
|one year|||||18|(858,009)||(770,289)||
|Net current assetsr(habigtles)|||||||43,172||(101,784)|
|Total assets less current|||liabilities||||2,996,110||3,235,368|
|Creditors: amounts||falling due||after||||||
|more than one year|||||20||(136,912)||(275,521)|
|Provisions
for liabilities|||||22||||(4,669)|
|Net assets excluding||pension||surplus|||2,859,198||2,955,178|
|Defined benefit pension|||surplus||27||734,000||302,000|
|Net assets|||||||3,593,198||3,257,178|
|Income funds||||||||||
|Restricted funds|||||28||2,435,666||2,712,284|
|s 09(gdJ0008||||||||||
|General unrestricted|reserves||||29|65,084||(176,720)||
|Designated
funds|||||29|358,448||419,614||
|Pension reserve|||||29|734,000||302,000||
||||||||1,157,532||544,894|
||||||||3,593,198||3,257,178|
##
##
##
||||||2023||2022||
|---|---|---|---|---|---|---|---|---|
|||||Notes|E||E||
|Fixed assets|||||||||
|Tangible assets||||14||2,939,494||3,312,576|
|||||||2,939,494||3,312,576|
|Current assets|||||||||
|Debtors||||17|922,211||635,549||
|Cash at bank and in|hand||||171,737||188,097||
||||||1,093,948||823,646||
|Creditors: amounts|falling due||within||||||
|one year|||||(776,951)||(719,780)||
|Net current assets||||||316,997||103,866|
|Total assets less current liabilities||||||3,256,491||3,416,442|
|Creditors: amounts|falling due||after||||||
|more than one year||||20||(136,912)||(275,521)|
|Net assets excluding||pension|surplus|||3,119,579||3,140,921|
|Defined
benefit pension||surplus||27||734,000||302,000|
|Net assets||||||3,853,579||3,442,921|
|Income funds|||||||||
|Restricted
funds||||28||2,435,666||2,712,284|
|General
unrestricted|funds|||30|325,465||9,023||
|Designated
funds||||30|358,448||419,614||
|Pension reserve||||30|734,000||302,000||
|||||||1,417,913||730,637|
|||||||3,853,579||3,442,921|
##
##
|||||||2023||2022||
|---|---|---|---|---|---|---|---|---|---|
||||||Notes|6||6||
|Cash flows from operating|||ac5vitles|||||||
|Cash generated
from operations|||||37||103,880||4,421|
|Investing|activities|||||||||
|Purchase|oftangible
fixed assets|||||(5,323)||(1,615)||
|Proceeds|on disposal oftangitfie|||fixed||||||
|assets||||||||32,350||
|Interest received||||||430||119||
|Net cash|(used in)/generated||from|||||||
|investing|activities||||||(4,893)||30,854|
|Financing|activities|||||||||
|Repayment
ofborrowings||||||(51,836)||(47,390)||
|Payment|ofobligations
under||finance leases|||(71,029)||(68,851)||
|Net cash|used In financing||activities||||(122,865)||(116,241)|
|Net (decrease)/increase
in||cash||and|cash|||||
|equivalents|||||||(23,878)||(80,966)|
|Cash and|cash equivalents|at beginning|||ofyear||244,868||325,834|
|Cash and|cash equivalents||at end of||year||220,990||244,868|
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
|Total|Unrestricted|
|---|---|
||funds|
|2023|2022|
|E|8|
||9,900|
##
||||Training|Training|
|---|---|---|---|---|
||||2023|2022|
||||F||
|ESFA|Income||1,772,591|1,789,592|
|Other|training|income|1,128,811|501,897|
||||2,901,402|2,291,489|
##
##
##
||||||Unrestricted|Unrestricted|
|---|---|---|---|---|---|---|
||||||funds|funds|
||||||2023|2022|
||Canteen||||57,356|32,371|
||Commercial||||245,468|307,224|
||Other trading|activities|||302,824|339,595|
|6|Income from|investments|||||
||||||Unrestricted|Unrestricted|
||||||funds|funds|
||||||2023|2022|
||||||f||
||Interest receivable||||430|119|
|7|Other income||||||
||||||Unrestricted|Unrestricted|
||||||funds|funds|
||||||2023|2022|
||Otherincome||||134,385|(1,450)|
||Other income|includes|VAT recoverable|of6132,549.|||
||||Unrestricted|Unrestricted|
|---|---|---|---|---|
||||funds|funds|
||||2023f|2022|
|Fundraisin|and|ublicit|||
|Ceremonies|& conventions||146|662|
##
##
##
|8|Raising funds|Raising funds|||||||(Continued)|
|---|---|---|---|---|---|---|---|---|---|
||T~Ch|||||||||
||Canteen|||||||20,521|18,865|
||Operating
trading||company|undertaking|non-charitable|trading|activity|99,940|110,535|
||Staff costs|||||||222,349|241,679|
||Depreciation|and|impairment|||||11,132|11,339|
||Supportcosts|||||||26,225|4,114|
||Trading costs|||||||380,167|386,532|
|||||||||380,313|387,194|
##
||||Training|Training|
|---|---|---|---|---|
||||2023|2022|
||||6|6|
|Staff costs|||1,206,045|1,136,116|
|Depreciation|and impairment||378,405|391,882|
|Training costs|||665,743|446,167|
|Premises costs|||337,619|303,120|
|Administration|costs||137,234|138,842|
|Other finance|costs||(11,000)|5,000|
||||2,714,046|2,421,127|
|Share of support costs (see note 10)|||237,010|241,192|
|Share ofgovernance||costs (see note 10)|64,321|58,379|
||||3,015,377|2,720,698|
##
##
##
##
|Support c|osts|||||||
|---|---|---|---|---|---|---|---|
|||Support|Governance|2023|Support|Governance|2022|
|||costs|costs||costs|costs||
||||F||6|||
|Staff costs||147,357||147,357|147,597||147,597|
|Finance||27,811||27,811|21,939||21,939|
|Marketing||293||293|6,241||6,241|
|Information|technology|61,549||61,549|65,415||65,415|
|Audit fees|||36,300|36,300||32,000|32,000|
|Legal and|professional||54,246|54,246||30,493|30,493|
|||237,010||327,556|241,192|62,493|303,685|
|Analysed|between|||||||
|Trading|||26,225|26,225||4,114|4,114|
|Charitable|activities|237,010|64,321|301,331|241,192|58,379|299,571|
|||237,010|90,546|327,556|241,192|62,493|303,685|
##
|The average
monthly
number ofemployees
during
the yea|r was:||
|---|---|---|
||2023|2022|
||Number|Number|
|Training
& related administration|43|45|
|Employment
costs|2023
E|2022f|
|Wages and salaries|1,402,530|1,361,838|
|Social security costs|108,271|111,660|
|Other pension costs|64,950|51,894|
||1,575,751|1,525,392|
##
##
##
|2023|2022|
|---|---|
|Number|Number|
##
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##
##
##
##
##
##
|16|Debtors - Group||||||
|---|---|---|---|---|---|---|
||||||2023|2022|
||Amounts
falling due within||one year:|||E|
||Trade debtors||||241,906|309,392|
||Other debtors||||150,758||
||Prspayments
and|accrued income|||287,527|114,245|
||||||680,191|423,637|
|17|Debtors - Charity||||2023|2022|
||Amounts
falling|due within|one year:|||E.|
||Trade debtors||||169,272|259,407|
||Amounts
owed by|subsidiary|undertakings||322,665|267,257|
||Other debtors||||146,096||
||Prepayments
and|accrued income|||284,178|108,885|
||||||922,211|635,549|
|18|Creditors: amounts
falling||due within one year - Group||||
||||||2023|2022|
|||||Notes|F|E|
||Obligations
under
Bank loans|finance leases|||77,693
56,698|69,079
49,568|
||Other taxation
and social security||||34,361|76,453|
||Deferred
income|||25|74,483|146,797|
||Trade creditors||||165,143|26,771|
||Other creditors||||118,532|108,327|
||Accruals||||331,099|293,294|
||||||858,009|770,289|
##
##
##
##
|19|Creditors amounts|falling due within|falling due within|one year - Charity||||
|---|---|---|---|---|---|---|---|
||||||Notes|2023f|2022
6|
||Obligations
under finance leases|||||77,693|69,079|
||Bank Loans|||||56,698|49,568|
||Other taxation
and|social security||||35,736|74,559|
||Deferred income||||26|48,307|123,586|
||Trade creditors|||||140,697|9,367|
||Other creditors|||||117,490|108,327|
||Accruals|||||300,330|285,294|
|||||||776,951|719,780|
|20|Creditors: amounts||falling due after|more than one year-||||
||Group &Charity|||||||
|||||||2023|2022|
||||||Notes||F|
||Obligations
under finance leases|||||77,369|157,012|
||Bank Loans|||||59,543|118,509|
|||||||136,912|275,521|
|21|Loans and overdrafts||-Group 8 Charity|||||
|||||||2023
F|2022f|
||Bankloans|||||116,241|168,077|
||Payable
within one|year||||56,698|49,568|
||Payable after one year|||||59,543|118,509|
##
##
|22|Provisions|for liabilities|- Group||2023|2022|
|---|---|---|---|---|---|---|
|||||Notes|E|E|
||Deferred tax liabilities|||24||4,669|
||Retirement|benefit obligations||27|||
|||||||4,669|
|23|Provisions|for liabilities|-Charity||2023f|2022f|
||Retirement|benefit obligations||27|||
||Liabilities|Liabilities|
|---|---|---|
|Balances:|2023
E|2022f|
|Accelerated
Capital Allowances||4,669|
|||2023|
|Movements
in the year:||E|
|Liability/(Asset)
at 1 August 2022||(4,669)|
|Charge to profit &loss||4,669|
|Liability at 31 July 2023|||
##
##
##
||||||||2023|2022|
|---|---|---|---|---|---|---|---|---|
||||||||6|6|
|Other deferred
income|||||||74,483|146,797|
|Deferred|income|is included|in|the hnancial|statements|as follows:|||
||||||||2023|2022|
||||||||6|6|
|Balance|at 1 August 2022||||||146,797|109,624|
|Amounts|released|to incoming||resources|||(134,623)|(88,525)|
|Amount|deferred|in year|||||62,309|125,698|
|Balance|at 31 July 2023||||||74,483|146,797|
##
|||||||2023|2022|
|---|---|---|---|---|---|---|---|
|||||||F||
|Other deferred
income||||||48,307|123,586|
|Deferred|income|is induded|in|the financial statements|as follows:|||
|||||||2023|2022|
||||||||F|
|Balance|at 1 August 2022|||||123,586|55,408|
|Amounts|released|to incoming||resoources||(111,413)|(34,310)|
|Amount|deferred|in year||||36,134|102,488|
|Balance|at 31 July 2023|||||48,307|123,586|
##
##
##
##
##
##
##
|The current asset split is as follows:|The current asset split is as follows:|||Bid values||
|---|---|---|---|---|---|
|||||as at 31.7.23||
|Equities||||1,467,000||
|Bonds||||4,343,000||
|Cash||||79,000||
|Total assets||||5,889,000||
|Amounts
recognised|in the profit and loss account:|||||
|||||2023|2022|
|||||6|6|
|Past service costs||||||
|Interest on liabilities||||200,000|116,000|
|Restriction
on net interest
income credited to the income statement||||||
|The effect ofany curtailment
or settlement||||||
|Interest on assets||||(211,000)|(111,000)|
|Total costs/(income)||||(11,000)|5,000|
|Amounts
recognised|in other recognised|gains|&losses:|||
|||||2023|2022|
|||||6|6|
|Actual
return
on scheme assets||||||
|Restriction
on net interest
income credited to the income statement||||||
|Losses/(gains)
from|changes to financial|assumptions||(928,000)|(1,352,000)|
|Losses/(gains)
from|changes to demographic||assumptions|(126,000)||
|Loss/( gains) on assets
in excess ofinterest||||395,000|733,000|
|Past service costs not yet recognised||||||
|Experience losses/(gains)
on liabikties||||271,000||
|Liability for minimum|funding
requirement|||||
|Total costs||||(388,000)|(619,000)|
##
##
##
|||||||||
|---|---|---|---|---|---|---|---|
|27|Retirement
benefit schemes||||-Group &Charity||(Continued)|
||Amounts|recognised|in the balance sheet:|||||
|||||||2023|2022|
||Present|value offunded||obligations||(5,155,000)|(6,220,000)|
||Fair value ofassets|||||5,889,000|6,522,000|
||Surplus|in scheme||||734,000|302,000|
||Total asset recognised|||||734,000|302,000|
||Movsmsnts
in the present value of defined benefit obligations:|||||||
|||||||2023|2022|
||||||||F|
||Liabilities|at 1 August 2022||||6,220,000|7,951,000|
||Benefits|paid||||(482,000)|(495,000)|
||Experience
(gain) floss on liabilities|||||271,000||
||Changes|to financial
assumptions||||(928,000)|(1,352,000)|
||Interest on liabilites|||||200,000|116,000|
||Changes|to demographic||assumptions||(126,000)||
||At 31 July 2023|||||5,155,000|6,220,000|
||Sensitivity
of the value||placed||on the liabilities:|||
|||||||Approx effect||
|||||||on liability||
|||||||2023||
||Discount|rate:||||||
||Discount|rats +0.25%||||(97,000)||
||Discount|rate -0.25%||||100,000||
||Inflation:|||||||
||Inflation|+0.25%||||31,000||
||Inflation|-0.25%||||(29,000)||
||Mortality:|||||||
||90%of base table|||||218,000||
||110%of|base table||||(195,000)||
##
##
|27|Retirement
benefit schemes|-Group &Charity||(Continued)|
|---|---|---|---|---|
||Movements
in the fair value of|plan assets:|||
||||2023f|2022
8|
||Fair value ofassets at 1 August|2022|6,522,000|7,611,000|
||Interest on assets||211,000|111,000|
||Return
on plan assets less interest||(395,000)|(733,000)|
||Benefits paid||(482,000)|(495,000)|
||Contributions
by the employer||33,000|28,000|
||Fair value ofassets at 31 July|2023|5,889,000|6,522,000|
||Actual
return
on assets||(184,000)||
||Projected
profit &loss account|for next year:|||
||||Period to 31||
||||July 2024f||
||Interest on liabilties||258,000||
||Interest on assets||(298,000)||
||Total||(40,000)||
##
||||Balance at|Transfers|Balance at|Transfers|Balance at|
|---|---|---|---|---|---|---|---|
||||1 August 2021
f|8|1August 2022
8||31July 2023|
|FJ White Fund|||12,013||12,013||12,013|
|Learning
&Skills Council||Grant|42,978|(1,790)|41,188|(1,790)|39,398|
|Sefton Capital Grant|||15,000|(5,000)|10,000|(5,000)|5,000|
|Strategic Investment|Fund|- 2019|2,540,689|(213,612)|2,327,077|(213,612)|2,113,465|
|Strategic investment|Fund|—Bid 2|383,093|(61,087)|322,006|(56,216)|265,790|
||||2,993,773|(281,489)|2,712,284|(276,618)|2,435,666|
##
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##
||||||Movement|Movement|in|funds|||
|---|---|---|---|---|---|---|---|---|---|---|
|||Balance at||Incoming|Resources|||Transfers|Gains and|Balance at|
|||1 August 2022||resources||expended|||losses|31July 2023|
||||6||||||||
|Unrestricted|||||||||||
|Funds|- General||9,023|3,093,468|(3,114,810)|||337,784||325,465|
|Unrestricted|||||||||||
|Funds|—Pension||||||||||
|Reserve|||302,000|||44,000|||388,000|734,000|
|Designated||Self|||||||||
|funded|re SIF||||||||||
|Grant|||419,614|||||(61,166)||358,448|
||||730,637|3,093,468|(3,070,810)|||276,618|388,000|1,417,913|
|Comparative||infomation|in respect|of the preceding||penod is|as follows:||||
|||Balance at||Incoming|Resources|||Transfers|Gains and|Balance at|
|||1 August 2021||resources||expended|||losses|1 August 2022|
||||F|F||6||6||f|
|Unrestricted|||||||||||
|Funds|- General||128,456|2,332,425|(2,794,513)|||342,655||9,023|
|Unrestricted|||||||||||
|Funds|—Pension||||||||||
|Reserve|||(340,000)|||23,000|||619,000|302,000|
|Designated||Self|||||||||
|funded|re SIF||||||||||
|Grant|||480,780|||||(61,166)||419,614|
||||269,236|2,332,425|(2,771,513)|||281,489|619,000|730,637|
##
##
##
|31|Analysis ofnet assets|between
funds|-Group|||||
|---|---|---|---|---|---|---|---|
|||Unrestricted|Restricted|Total Unrestricted||Restricted|Total|
|||funds|funds||funds|funds||
|||2023
6|2023|2023
f|2022
F|2022
F.|2022
F|
||Fund balances at|||||||
||31 July 2023 are|||||||
||represented
by:|||||||
||Tangible assets|529,285|2,423,653|2,952,938|636,881|2,700,271|3,337,152|
||Current assets/(liabilities)|31,159|12,013|43,172|(113,797)|12,013|(101,784)|
||Long term liabilities|(136,912)||(136,912)|(275,521)||(275,521)|
||Provisions
and|||||||
||pensions|734,000||734,000|297,331||297,331|
|||1,157,532|2,435,666|3,593,198|544,894|2,712,284|3,257,178|
|32|Analysis
of net assets|between funds|-Charity|||||
|||Unrestricted|Restricted|Total Unrestricted||Restricted|Total|
|||funds|funds||funds|funds||
|||2023|2023||2022|2022|2022|
|||F|6||f|F|6|
||Fund balances at|||||||
||31 July 2023 are|||||||
||represented
by:|||||||
||Tangible assets|515,841|2,423,653|2,939,494|612,305|2,700,271|3,312,576|
||Current assets/(liabihties)|304,984|12,013|316,997|91,853|12,013|103,866|
||Long term liabilities|(136,912)||(136,912)|(275,521)||(275,521)|
||Provisions
and|||||||
||pensions|734,000||734,000|302,000||302,000|
|||1,417,913|2,435,666|3,853,579|730,637|2,712,284|3,442,921|
##
##
##
##
||2023|2022|
|---|---|---|
||6|6|
|Within one year|221,448|229,119|
|Between two and five years|749,792|785,956|
|In over five years|957,301|1,142,585|
||1,928,541|2,157,660|
##
|provision
of|commercial
training.
A summary
ofthe tradin|g
subsidiary's
results are shown
below:||
|---|---|---|---|
|||2023|2022|
|||8||
|Turnover||245,468|307,225|
|Expenditure||(324,776)|(336,376)|
|(Loss)/Profit|before taxation|(79,308)|(29,151)|
|Taxation||4,669|2,155|
|Retained
(loss)/profit||(74,639)|(26,996)|
|Aggregate
assets and liabilities||||
|Fixed assets||13,443|24,575|
|Current assets||131,271|112,117|
|Current
liabilities||(405,096)|(317,766)|
|Non current|liabilities|||
|Provisions
for liabilities|||(4,669)|
|||(260,382)|(185,743)|
##
##
|36|Analysis
ofchanges|in net (debt)/funds|in net (debt)/funds|||||||
|---|---|---|---|---|---|---|---|---|---|
||||||||At 1 August 2022|Cash flows|At 31July 2023|
||||||||E|E|E|
||Cash at bank and
in hand||||||244,868|(23,878)|220,990|
||Loans falling due within|one year|||||(49,568)|(7,130)|(56,698)|
||Loans falling due after|more than one year|||||(118,509)|58,966|(59,543)|
||Obligations
under finance leases||||||(226,091)|71,029|(155,062)|
||||||||(149,300)|98,987|(50,313)|
|37|Cash generated
from|operations||||||2023|2022|
|||||||||E|E.|
||Surplus for the year|||||||(51,980)|(466,084)|
||Adjustments
for:|||||||||
||Investment
income recognised
in statement||||offinancial|activities||(430)|(119)|
||Depreciation
and impairment
oftangible|||fixed assets||||389,537|403,221|
||Taxation movement|||||||(4,669)|(2, 155)|
||Difference between
pension charge and|||cash contributions||||(44,000)|(23,000)|
||Movements
in working|capital'||||||||
||(Increase)/decrease
in|debtors||||||(256,554)|147,218|
||Increase/(decrease)
in|creditors||||||144,200|(91,833)|
||Increase/(decrease)
in|provisions||||||(72,314)|37,173|
||Cash generated
from/(absorbed||by) operations|||||103,880|4,421|