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2022-03-31-accounts

Trustees'
annual
report		 1-16
Independent
auditor's
report		 17-20
Consolidated
statement
offinancial activities and income and expenditure		 account 21
Parent statement offinancial activities and income and expenditure account 22
Consolidated
balance sheet		 23
Parent balance sheet 24
Consolidated
cash flow statement		 25
Parent cash flow statement 26
Principal accounting
policies		 27-29
Notes to the financial statements 30-46

Ms Liz Ballard Chief Executive
Mr Paul Harrington Head of Finance &Support Services (resigned 14"July 2021)
Mr Peter Bradbury Head of Finance &Support Services (started 12~ July 2021)
Ms Cathy Slater Head of Engagement
& Fundraising
(job share)
Ms Amy Simcox Head of Engagement
& Fundraising
(job share)
Mr Roy Mosley Head ofConservation
and Land Management
Mr Rob Seeley Wildscapes
Consultancy
Manager (started 7'" June 2021)

Total
Unrestricted Restricted Endowment funds funds
Notes funds funds funds 2022 2021
E E E
Income and endowments from:
Donations
and legacies (Inc.
membership) 1 313,366 7,922 321,288 325,388
Charitable
activities
Grants 2 60,730 1,545,713 1,606,443 1,605,806
Contracts 2 1,035,883 136,190 1,172,073 516,789
Other trading activities 3 106,385 106,385 15,139
Investments 4 324 22,752 23,076 20,870
Other income —enforcement payment 175,000
TotaI income 1,516,688 1,689,825 22,752 3,229,265 2,658,992
Expenditure
on:
Raising funds 5 131,343 131,343 104,384
Charitable
activities		 6 1,224,476 1,565,129 2,789,605 1,914,317
Total expenditure 1,355,819 1,565,129 2,920,948 2,018,701
Net gains on investments 13 49,781 49,781 110,657
Net income before transfers 160,869 124,696 72,533 358,098 750,948
Transfers between funds 18 384,807 (384,807)
Actuarial gain on Wildlife Trust
pension 26,712 26,712 15,835
Net movement
in funds		 572,388 (260,111) 72,533 384,810 766,783
Reconciliation
offunds:
Total funds brought forward 898,123 1,887,225 636,626 3,421,974 2,655,191
Total funds carried forward 1,470,511 1,627,114 709,159 3,806,784 3,421,974

Total Total
Unrestricted Endowment funds funds
Notes funds Restricted funds funds 2022 2021
E E E
Income and endowments from:
Donations
and legacies (Inc.
membership) 339,563 7,922 347,485 370,026
Charitable
activities
Grants 60,730 1,545,713 1,606,443 1,605,806
Contracts 954,746 136,190 1,090,936 485,715
Other trading activities 106,385 106,385 15,139
Investments 324 22,752 23,076 20,870
Other income —enforcement payment 175,000
Total income 1,461,748 1,689,825 22,752 3,174,325 2,672,556
Expenditure
on:
Raising funds 131,343 131,343 104,384
Charitable
activities		 1,222,627 1,567,068 2,789,695 1,909,433
Total expenditure 1,353,970 1,567,068 2,921,038 2,013,817
Net gains on investments 49,781 49,781 110,657
Net income before transfers 107,778 122,757 72,533 303,068 769,396
Transfers between funds 18 382,868 (382,868)
Actuarial
gain on Wildlife		 Trust
pension 26,712 26,712 15,835
Net movement
in funds		 517,358 (260,111) 72,533 329,780 785,231
Reconciliation offunds:
Total funds brought forward 833,535 1,887,225 636,626 3,357,386 2,572,155
Total funds carried forward 1,350,893 1,627,114 709,159 3,687,166 3,357,386

As at 31 As at31
March March
2022 2021
Notes E E
Rxed assets
Tangible assets 280,607 266,606
Heritage assets 12 728,648 728,648
Investments 643,571 593,790
1,652,826 1,589,044
Current assets
Inventory 2,226
Debtors 14 1,323,344 687,657
Cash at bank and in hand 1,301,765 1,473,187
2,625,109 2,163,070
Creditors
Amounts
falling due within one year		 15 (590,769) 338,164(
Net current assets 2,034,340 1,824,906
Total assets less current liabilities 3,6S7,166 3,413,950
Wildlife Trusts pension liability 17 (56,564(
Net assets 3,687,166 3,357,3S6
Represented
by funds
General 18,19 690,247 358,001
Designated 18,19 660,646 475,534
1,350,893 833,535
Restricted 18,19 1,627,114 1,887,225
Endowment 18,19 709,159 636,626
3,687,166 3,357,386

As at 31 As at 31
March March
2022 2021
Note 6 E 6
Fixed assets
Tangible assets 11 280,607 266,606
Heritage assets 12 728,648 728,648
Investments 13 643,571 593,790
1,652,826 1,589,044
Current assets
Inventory 2,226
Debtors 14 1,215,804 635,842
Cash at bank and in hand 1,332,271 1,585,692
2,548,075 2,223,760
Creditors
Amounts
falling due within one year		 15 (394,117) (334,266)
Net current assets 2,153,958 1,889,494
Total assets less current liabilities 3,806,784 3,478,538
Wildlife Trusts pension liability 17 (56,564)
3,806,784 3,421,974
Represented
by funds
General 18,19 809,865 422,589
Designated 18,19 660,646 475,534
1,470,511 898,123
Restricted 18,19 1,627,114 1,887,225
Endowment 18,19 709,159 636,626
3,806,784 3,421,974

2022 2021
STATEMENT OF CASH FLOWS
Cash Rows from operating activities:
Net cash (used in)/provided by operating activities
Cash flows from investing activities:
Dividends
and interest		 23,076 20,870
Purchase of fixed assets (36,179) (13,576)
Net cash (used in)/provided by investing activities (13,103) 7,294
Change
in cash and cash equivalents		 In the year (253,421) 858,696
Cash and cash equivalents brought forward 1,585,692 726,996
Cash and cash equivalents carried forward 1,332,271 1,585,692
Recondliation
ofnet income to net cash		 flow from
operating
activities
Net income for the year 358,098 750,948
Adjustments
for:
Depreciation
Charges 22,178 19,569
(Gains)/losses
on investments		 (49,781) (110,657)
Dividends
and interest		 (23,076) (20,870)
(Increase)/decrease
in inventory		 2,226 5,100
(Increase)/decrease
in debtors		 (579,962) 319,122
Increase/(decrease)in
creditors		 59,851 (56,287)
Pension contributions (29,852) (15,523)
Donation ofheritage asset (40,000)
Net cash (used In)/provided by operating activities (240,318) 851,402

2022 2021
E E
STATEMENT OF CASH FLOWS
Cash flows from operating activities:
Net cash (used in)/provided by operating activities (158,319) 884,245
Cash flows from investing activities:
Dividends
and interest		 23,076 20,870
Purchase offixed assets (36,179 (13,576
Net cash (used in)/provided by investing activities (13,103) 7,294
Change in cash and cash equivalents in the year (171,422) 891,539
Cash and cash equivalents brought forward 1,473,187 581,648
Cash and cash equivalents carried forward 1,301,765 1,473,187
Reconciliation ofnet income to net cash flow from
operating
activities
Net income for the year 303,068 769,396
Adjustments
for:
Depreciation
charges		 22,178 19,569
(Gains)/losses
on investments		 (49,781) (110,657)
Dividends
and interest		 (23,076) (20,870)
(Increase)/decrease
in inventory		 2,226 5,100
(Increase)/decrease
in debtors		 (635,687) 321,794
Increase/(decrease)
in creditors		 252,605 (44,564)
Pension contributions (29,852) (15,523)
Donation of heritage asset (40,000)
Net cash (used in)/prowled by operating activities (158,319) 884,245

The rates used ar e as follows:-
Freehold
building		 496 per annum straight line basis
Shipping containers 1096 per annum reducing balance basis
Motor vehicles 2596 per annum reducing balance basis
Office equipment and furniture 2596 per annum reducing balance basis
Other equipment 2596 per annum reducing balance basis

Unrestricted Resticted Endowment Total Total
funds funds funds funds funds
2022 2021
E E
Membership 223,142 223,142 211,815
Gifts 25,031 7,922 32,953 81,396
Legacies 40,078 40,078 12,177
Core grant (SCC Parks, Woodlands
&Countryside)		 20,000 20,000 20,000
Other 5,115 5,115
313,366 7,922 321,288 325,388

Grants Unrestricted Restrkted Endowment Total funds Total funds
funds funds funds 2022 2021
E E E
Biffa 16,415 16,415 1,103
Big Lottery Fund
—Project ID:
0010286525 (Natural
Neighbours) 105,815 105,815 97,465
Big Lottery Reaching
Communities
Fund
—URN
RC/5/010447906
(Wild at
Heart) 21,681 21,681 46,803
Charitable
Trusts		 68,764 68,764
Countryside
Stewardship		 36,352 36,352 36,712
Defra —Environment
Land		 32,336 32,336
Management
Schemes
Doncaster
MBC		 9,000
E.ON 10,064 10,064 22,664
Environment
Agency		 30,000 30,000 20,000
Esmee Fairbairn 50,000 50,000 75,000
FCC Communities
Foundation		 74,182 74,182
Green Social Subscribing 53,100 53,100
Heritage
Fund		 676,858 676,858 922,375
Higher Level Stewardship 32,418 32,418 31,817
Highways
England —Network		 21,607 21,607
for Nature
Coronavirus
Job Retention
Scheme 223 223 56,280
Landfill Tax 39,585 39,585
Linder Foundation
People's Postcode Lottery 82,190 82,190 76,000
Royal Society of Wildlife
Trusts 21,500 21,500 21,866
Rural Payments
Agency(BPS)		 10,232 10,232 13,077
SCC Parks and Countryside 17,000 17,000 18,000
Sheffield
City Region Mayoral
Combined
Authority		 35,000 35,000 40,000
Veofia 34,220 34,220 61,106
Voluntary
Action Rotherham
Woodland
Trust		 25,000 25,000
Yorkshire Water 26,000 26,000
Other 275 79,626 79,901 40,538
60,730 1,545,713 1,606,443 1,605,806

Contracts Unrestricted Restricted Endowment Totalfunds Total funds
funds funds funds 2022 2021
6 6 6 6 6
Environment Agency 95,001 95,001 33,009
E.on 1,000
University of Sheffield 3,200
Voluntary Action Rotherham 2,100
Other contract income (inc 41,189 1,077,072 477,480
Wildscapes CIC) 1,035,883
1,035,883 136,190 1,172,073 516,789

Unrestricted Restrkted Endowment Total funds Total funds
funds funds funds 2022 2021
3.Consolidated income from E E E E E
other trading activldes
1imber sales 99,671 99,671
Grazing 2,950 2,950 4,800
Other 3,764 3,764 10,339
106,385 106,385 15,139
Unrestrkted Restricted Endowment Total funds Total funds
funds funds funds 2022 2021
4.Consolidated investment E E E E E
income
Interest receivable 324 324
Dividends receivable 22,752 22,752 20,870
324 22,752 23,076 20,870
Unrestricted Restrkted Total funds Total funds
funds funds 2022 2021
5.Consolidated expenditure on raising
funds
Staff costs 86,408 86,408 71,840
Membership publication costs 22,957 22,957 16,626
Direct debit fees 6,800 6,800 7,344
Other 15,178 15,178 8,574
131,343 131,343 104,384

Unrestricted Restricted Endowment Total funds Total funds
funds funds funds 2022 2021
6.Consolidated expenditure on E E E E E
charitable activities
Biodiversity and Land
Management 1,154,694 1,152,230 2,306,924 1,552,768
Community Engagement and
Learning 69,782 412,899 482,681 361,549
1,224,476 1,565,129 2,789,605 1,914,317
Total funds Total funds
2022 2021
7.Consolidated support costs E E
(induding
governance		 costs)
Staff costs 217,936 207,577
Depreciation
(see note		 11) 22,178 19,569
Governance
(see note 8)		 54,631 38,843
Information
Technology		 18,876 11,921
Insurance
&affiliation fees		 23,187 33,751
Light &heat 4,629 4,445
Office costs 5,468 16,151
Rent &rates 12,011 13,161
Repairs &renewals 21,975 6,614
Telephone
&fax		 1,756 2,105
Training 2,161 2,529
vehicle costs 10,473 6,962
Other 8,031 7,458
403,312 371,086
Total funds Total funds
2022 2021
8.Consolidated governance costs E E
Strategic management costs 14,638 15,021
Audit charges 5,620 5,100
Final salary pension scheme fees 26,958 12,925
Statutory accounts preparation 7,402 5,797
Other 13
54,631 38,843

2022 2021
9.Staff costs and numbers E E
Salaries and wages L436,733 1,156,606
Employers'
national
insurance		 107,018 79,989
Pension contributions:
Wildlife Trusts Pension Scheme 26,958 17,200
Stakeholder
Pension Schemes		 103,236 86,233
2022 2021
9.Staff costs and numbers No. No.
Average staff headcount 80 69
2022 2021
10.Consolklated net Income for the
year
The is stated after charging;
Auditor's remuneration: 5,620 5,100
Depreciation (see note 11) 22,178 19,569

Plant and
Freehold building equipment Total
11.Tangible assets - group and parent 6 6
As at 1April 2021 510,168 191,423 701,591
Additions 36,179 36,179
As at 31March 2022 510,168 227,602 737,770
Depreciation:
As at 1April 2021 306,594 128,391 434,985
Charge for the year 2,211 19,967 22,178
As at 31March 2022 308,805 148,358 457,163
Net book value:
As 31March 2022 201,363 79,244 280,607
As 31March 2021 203,574 63,032 266,606
12.Heritage assets - group and parent
Heritage assets include Greno Woods, Low Spring Wood and Springwood Lane, ancient woodland held to conserve
the habitats ofwildlife and the environment generally.
Viridor Credits and National Heritage
Memorial		 Fund have legal charges over Greno Woods which will only be called
upon ifthe land is sold or transferred.
Five year summary ofheritage asset transactions:
2022 2021 2020 2019 2018
f 6
Cost brought
forward		 728,648 688,648 688,648 629,968
Additions
in year		 58,680
Cost carried forward 728,648 728,648 688,648 688,648 688,648

Listed
investments
13.Fixed asset investments -parent and group
Market value
As at 1April 2021 593,790
Additions
at cost
As at 31March 2022 593,790
Net increase on revaluation as at 31March 2022 49,781
As at 31March 2022 643,571
As at 31March 2021 593,790
Group Parent
2022 2021 2022 2021
14.Debtors 6
Trade debtors 473,867 258,506 105,192 8,326
Amounts due by subsidiary company 476,215 301,995
Grants
in		 arrears 688,157 330,839 688,157 330,839
Other debtors 53,780 46,497 53,780 46,497
1,215,804 635,842 1,323,344 687,657
Group Parent
2022 2021 2022 2021
15.Creditors
Amounts falling due within one year
Trade Creditors 168,972 50,590 161,972 50,290
Amounts due to subsidiary company 180,619 2,501
Taxation and social security 137,215 161,929 160,648 164,026
Accruals and deferred income 87,930 121,747 87,530 121,347
394,117 334,266 590,769 338,164

16.Deferred income 16.Deferred income
At 1April 2021 17,000
Released to income in the year (17,000)
Deferred in the year
Group Parent
17.Provisions and liabilities 2022 2021 2022 2021
Wildlife Trusts Pension (see Note 21)
At 1April 2021 56,564 87,922 56,564 87,922
Provision
in the year		 (29,606) (14,158) (29,606) (14,158)
Release in the year (26,958) (17,200) (26,958) (17,200)
As at 31March 2022 56,564 56,564

Balance at Movement
in		 Movement
in		 Balance at
31March resources resources 31March
2021 Incoming Outgoing Transfers 2022
E E E
General funds 422,589 1,543,400 (1,341,936) 185,812 809,865
Designated funds 475,534 (13,883) 198,995 660,646
898,123 1,543,400 (1,355,819) 384,807 1,470,511
Balance at Movement
In		 Movement
in		 Balance at
1April resources resources 31March
2020 Incoming Outgoing Transfers 2021
E E E
General funds 400,835 895,723 (777,448) (96,521) 422,589
Designated funds 425,581 (61,008) 110,961 475,534
826,416 895,723 (838,456) 14,440 898,123

Restrfcted funds:
Balance at Movement
in		 Movement
in		 Balance at
31March resources resources 31March
2021 Incoming Outgoing Transfers 2022
E E
Support functions 360,534 50,675 (29,764) (148,866) 232,579
Community Engagement and Learning 213,781 420,954 (383,135) (30,459) 221,141
Biodiversity and Land Management 1,312,910 1,218,196 (1,152,230) (205,482) 1,173,394
1,887,225 1,689,825 (1,565,129) (384,807) 1,627,114
Endowment fund 636,626 72,533 709,159
Balance at Movement
in		 Movement
in		 Balance at
1April resources resources 31March
2020 Incoming Outgoing Transfers 2021
E E
Support functions 332,729 289,589 (70,542) (191,242) 360,534
Community Engagement and Learning 164,980 381,758 (288,410) (44,547) 213,781
Biodiversity and Land Management 805,099 1,086,887 (800,425) 221,349 1,312,910
1,302,808 1,758,234 (1,159,377) (14,440) 1,887,225
Endowment funds 525,967 131,527 (20,868) 636,626

Balance at Movement
In		 Movement
in		 Balance at
31March resources resources 31March
2021 Incoming Outgoing Transfers 2022
E E
General funds 358,001 1,488,460 (1,340,087) 183,873 690,247
Designated funds 475,534 (13,883) 198,995 660,646
833,535 1,488,460 (1,353,970) 382,868 1,350,893

Unrestricted funds:
Balance at Movement
In		 Movement
in		 Balance at
1April resources resources 31March
2020 Incoming Outgoing Transfers 2021
E E
General funds 317,799 909,287 (772,564) (96,521) 358,001
Designated funds 425,581 (61,008) 110,961 475,534
743,380 909,287 (833,572) 14,440 833,535
Restricted funds:
Balance at Movement
in		 Movement
in		 Balance at
31March resources resources 31March
2021 Incoming Outgoing Transfers 2022
E E E
Support functions 360,534 50,675 (29,764) (148,866) 232,579
Community Engagement and Learning 213,781 420,954 (383,135) (30,459) 221,141
Biodiversity and Land Management 1,312,910 1,218,196 (1,154,169) (203,543) 1,173,394
1,887,225 1,689,825 (1,567,068) (382,868) 1,627,114
Endowment funds 636,626 72,533 709,159
Restricted funds: Balance at Movement
in		 Movement
in		 Balance at
1April resources resources 31March
2020 Incoming Outgoing Transfers 2021
E E E E E
Support functions 332,729 289,589 (70,542) (191,242) 360,534
Community Engagement and Learning 164,980 381,758 (288,410) (44,547) 213,781
Biodiversity and Land Management 805,099 1,086,887 (800,425) 221,349 1,312,910
1,302,808 1,758,234 (1,159,377) (14,440) 1,887,225
Endowment funds 525,967 131,527 (20,868) 636,626

Total funds
Unrestricted Designated Restrkted Endowment 2022
funds funds funds funds
Fixed assets 334,193 675,062 643,571 1,652,826
Net current assets 809,865 326,453 952,052 65,588 2,153,958
Less long term liabilities
Net assets 809,865 660,646 1,627,114 709,159 3,806,784
Unrestricted Restrkted Endowment Total funds
funds funds funds 2021
Fixed assets 320,192 675,062 593,790 1,589,044
Net current assets 479,153 155,342 1,212,163 42,836 1,889,494
Less long term liabilities (56,564) (56,564)
Net assets 422,589 475,534 1,887,225 636,626 3,421,974
19.Analysis ofnet assets between
funds - Parent
Unrestricted Designated Restricted Endowment Total funds
funds funds funds funds 2022
E
Fixed assets 342,488 666,767 643,571 1,652,826
Net current assets 690,247 318,158 960,347 65,588 2,034,340
Less long term liabilities
690,247 660,646 1,627,114 709,159 3,687,166

Unrestricted Designated Restricted Endowment Total funds
funds funds funds funds 2021
E E E
Fixed assets 320,192 675,062 593,790 1,589,044
Net current assets 414,565 155,342 1,212,163 42,836 1,824,906
Less long term liabilities (56,564) (56,564)
Net assets 358,001 475,534 1,887,225 636,626 3,357,386

Group Parent
Equipment 2022 2021 2022 2021
Amount
falling due:
Within one year 14,689 2,491 14,689 2,491
In the second to fifth years 7,754 623 7,754 623
Group Parent
Property 2022 2021 2022 2021
E E E
Amount falling due:
Within one year 9,700 8,000 9,700 8,000
In the second to fifth years 19,400 24,000 19,400 24,000

Principal assumptions
At At
31March 2022 31March 2021
er annum r annum
Discount rate 2.696 2,0%
Retai(Prices
Index
(RPI) Inflation		 3.696 3.49(i
Consumer
Prices Index (CPI)		 inflation 2.8% 2.69(i
Future increases to deferred pensions 2.896 2.6%
Rate of increase to pensions in payment:
Fixed 596pa
RPI max 596pa 3.496 3.29o
Males: 9696ofS3PA
Females: 9596of		 Males: 969f of 53PA
Females: 9594of
53PA
Mortality (before and after retirement) CMI 2020 with a
long term rate of
improvements
of
L2596 pa; Initial
addition to mortality
improvements
of
0.59Iand w2020 of
15%		 53PA
CMI 2019with a
long term rate of
improvements
of
L2596 pa; Initial
addition to mortality
improvements
of
0.5%
Members are Members are
assumed to take 2596 assumed to take 259(
oftheir pension
as		 oftheir pension as
Cash commutation tax free cash subject
to HMRC restrictions,		 tax free cash subject
to HMRC restrictions,
using cash using cash
commutation
factors		 commutation
factors
currently
in force.		 currently
in force.
Life expectancy ofa male aged 65at the Balance Sheet Date 22.4 22.7
Life expectancy ofa male aged 65 in 20 years from the Balance
Sheet date		 23.7 24.0
Life expectancy of a female aged 65at the Balance Sheet Date 24.9 25.0
Life expectancy of a female aged 65 in 20 years from the
Balance Sheet Date		 26.3 26.4

The major cat eg ori es ofScheme assets as a percentage of total Scheme assets are:
At At
31March 31March
2022 2021
UK Equities 4.7% 4.3%
Overseas Equities 31.5% 29.9%
Diversified Growth Funds 23.0% 23.5%
UK Government Fixed Interest Bonds 12.5% 14.396
UK Government Index Linked Bonds 15.396 14.796
UK Corporate Bonds 8.696 9.796
Property 2.596 2.1%
Cash 1.996 1.5%
Total 100.096
At At
31March 31March
2022 2021
Fair value ofScheme assets 737,613 699,584
Present value ofdefined benefit obligation 673,867 756,148
Approved
adjustment		 to eliminate asset value (63,746)
Defined benefit asset/(liability) recognised in balance sheet (56,564)

At At
31March 31March
2022 2021
Es
Current service cost
Administration expenses 6,629 11,141
Past service costs including curtailments
Effect ofsettlements
Recognised In arriving at operating profit 6,629 11,141
Interest on the net defined benefit liability 805 1,784
Total recognised
In the Profit and		 Loss account 7,434 12„i925

At 31March 2022 At 31March 2021
Actual return
on Scheme assets		 —gains and (losses) 28,779 102,732
less: amounts
included
in net interest on the net defined
liability		 benefit 13732 13392
Remeasurement
gains and (losses)
Return on Scheme assets excluding interest income 15,047 89,340
Remeasurement
gains and (losses)
actuarial
gains and (losses)		 75410 73505
Remeasurement
gain/(loss)
recognised
Income		 in Other Comprehensive 90,458 15,836
Changes
in the present value of		 the defined benefit obligation
At 31March 2022 At 31March 2021
Present value ofdefined benefit obligation at beginning ofperiod 756,148 681,468
Benefits paid including
expenses		 (28,037) (25,142)
Current service cost
Administration
costs		 6,629 11,141
Interest cost 14,537 15,176
Remeasurement
(gains) and losses
actuarial(gains)
and losses		 (75,410) 73,505
Employee contributions
Past service costs including
curtailments
Effect ofsettlements
Present value ofdefined benefit obligation at end of period 673,867 756,148
Changes
in the fair value ofassets
At 31March 2022 At 31March 2021
Es Es
Fair value ofScheme assets at beginning of period 699,584 593,546
Interest income 13,732 13,392
Remeasurement
gains and (losses)
- Return on scheme assets excluding interest income 15,047 89,340
Contributions
by Employer		 37,286 28,448
Employee contributions
Benefits paid including
expenses		 28 037 2
142
Fair value ofScheme assets at end of period 737,613 699,584

Projected total expense recognised expense recognised in Profit and Loss account
Year to 31March
2023
Es
Current service cost
Administration expenses 6,629
Past service costs including curtailments
Effect ofsettlements
Recognised
in arriving at operating		 profit 6,629
Interest on the net defined benefit liability (2,069)
Total recognised in the Profit and Loss account 4,560
2022 2021
22.Related party transactions E
Goods and services acquired from The
Green Estate Limited