Charity registration number 900529 (England and Wales)
PORTHLEVEN TOWN BAND
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
PORTHLEVEN TOWN BAND
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Mr P Combellack Mr J M Uren Mrs L Lees Mr Jason Phillips
Dr Jennifer Wingham
(Appointed 18 November 2024) (Appointed 12 November 2024)
Charity number (England and Wales) 900529 Principal address C/O Mr D Mitchell 56 St Peters Way Porthleven Cornwall TR13 9AZ
Bankers Natwest Bank 36 St Andrew Square Edinburgh EH2 2YB
PORTHLEVEN TOWN BAND
CONTENTS
| Page | |
|---|---|
| Trustees' report | 1 - 2 |
| Independent examiner's report | 3 |
| Statement of financial activities | 4 |
| Balance sheet | 5 |
| Notes to the financial statements | 6 - 15 |
PORTHLEVEN TOWN BAND
TRUSTEES' REPORT
FOR THE YEAR ENDED 30 SEPTEMBER 2025
The trustees present their annual report and financial statements for the year ended 30 September 2025.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)".
Objectives and activities
The objectives of Porthleven Town Band are to advance the musical education of all members/children, young people and across the age range - together with the provision and maintenance of necessary physical resources and to promote such music by means of public performance or otherwise.
Public benefit
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
Volunteers
Immense thanks to our working committee members, volunteers who assist with collection tins, parents of the younger band members and village members for their tireless support over the years.
Achievements and performance
Significant activities and achievements against objectives
Porthleven Town Band consists of a Senior Band, Community Brass Band, three graded Bandbuilders groups for beginners and a percussion group (Rhythm Club). All groups have a wide range of ages. The band's Facebook page is extremely popular with over 46,000 followers.
The Senior Band goes from strength to strength with a range of popular sell-out concerts and performances. Unlike many bands, all seats in the Senior Band are filled and players who move on can easily be replaced. In March 2025 we won the West Of England Brass Band Association Regional Championships; this automatically qualified us for the National Championships in Cheltenham in September. We also gained promotion to the First Section, effective from January 2026.
The Community Brass Band consists of many players who have moved up through our Bandbuilders groups and also experienced players who no longer want the commitment of the Senior Band.
The four Bandbuilders training groups are Beginners, Improvers and Performers for brass learners and Rhythm Club for percussionists. These are mainly, but not exclusively, for children. Several players have progressed right through the Bandbuilders groups and moved into Community Brass this year.
Porthleven Town Band is proud to provide instruments and train its beginners free of charge and is pleased to have a continued link with Porthleven School.
Financial review
The Statement of Financial Activities shows a surplus of £34,630 (2024: £1,394 surplus) for the year ended 30 September 2025. This is a result of receiving funds for the purchase of new instruments, but associated costs being capitalised on the balance sheet. There is also an unspent amount of £20,455 in relation to the associated tax claim on this legacy.
Unrestricted reserves total £698,679 (2024: £708,607) and restricted reserves total £44,558 (2024: £nil). Free reserves (which exclude all fixed assets) total £10,420 (2024: £7,032).
The trustees wish to maintain a level of reserves that is sufficient to cover the general running costs of the charity, and they deem current levels are appropriate to meet those needs.
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PORTHLEVEN TOWN BAND
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025
Reserves policy
It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.
Structure, governance and management
Porthleven Town Band is established under a constitution adopted on 1 September 1989 as amended 6 March 2000 and 11 December 2008 and is a registered charity no 900529.
The trustees who served during the year and up to the date of signature of the financial statements were: Mr P Combellack Mr David J Mitchell (Resigned 28 October 2025) Mr J M Uren Mr V Hendy (Resigned 28 October 2025) Mrs L Lees Mr Jason Phillips (Appointed 18 November 2024) Dr Jennifer Wingham (Appointed 12 November 2024)
Recruitment and appointment of trustees
The method of election or appointment of trustees is by the band committee on an ad hoc basis as and when required.
The trustees' report was approved by the Board of Trustees.
Mr P Combellack
Trustee
25 June 2026
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PORTHLEVEN TOWN BAND
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF PORTHLEVEN TOWN BAND
I report to the trustees on my examination of the financial statements of Porthleven Town Band (the charity) for the year ended 30 September 2025.
Responsibilities and basis of report
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011.
I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.
Independent examiner's statement
Your attention is drawn to the fact that the charity has prepared the financial statements in accordance with the relevant version of the Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) 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 now been withdrawn. I understand that this has been done in order for the financial statements to provide a true and fair view in accordance with UK Generally Accepted Accounting Practice.
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I have completed my examination. I confirm that no 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 charity as required by section 130 of the Charities Act 2011.
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2 the financial statements do not accord with those records; or
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3 the financial statements do not comply with the applicable requirements concerning the form and content of financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements 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 financial statements to be reached.
13 July 2026
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PORTHLEVEN TOWN BAND
STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 30 SEPTEMBER 2025
| Unrestricted Restricted funds funds 2025 2025 Notes £ £ Income from: Donations and legacies 2 14,034 47,155 Other trading activities 3 28,553 - Investments 4 2,539 - Total income 45,126 47,155 Expenditure on: Raising funds 5 2,994 - Charitable activities 6 50,744 2,597 Total expenditure 53,738 2,597 Net gains/(losses) on investments 11 (1,316) - Net income/(expenditure) and movement in funds (9,928) 44,558 Reconciliation of funds: Fund balances at 1 October 2024 708,607 - Fund balances at 30 September 2025 698,679 44,558 |
Total Unrestricted funds 2025 2024 £ £ 61,189 15,063 28,553 21,289 2,539 2,185 92,281 38,537 2,994 1,213 53,341 44,610 56,335 45,823 (1,316) 8,680 34,630 1,394 708,607 707,213 743,237 708,607 |
Total Unrestricted funds 2025 2024 £ £ 61,189 15,063 28,553 21,289 2,539 2,185 92,281 38,537 2,994 1,213 53,341 44,610 56,335 45,823 (1,316) 8,680 34,630 1,394 708,607 707,213 743,237 708,607 |
|---|---|---|
| 38,537 | ||
| 1,213 44,610 |
||
| 45,823 | ||
| 8,680 | ||
| 1,394 707,213 |
||
| 708,607 |
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
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PORTHLEVEN TOWN BAND
BALANCE SHEET
AS AT 30 SEPTEMBER 2025
| Notes Fixed assets Tangible assets 13 Investments 14 Current assets Debtors 15 Cash at bank and in hand Creditors: amounts falling due within one year 16 Net current assets Total assets less current liabilities The funds of the charity Restricted income funds 17 Unrestricted funds 18 |
2025 £ 21,603 12,348 33,951 (1,021) |
£ 622,069 88,238 710,307 32,930 743,237 44,558 698,679 743,237 |
2024 £ 3,537 4,516 8,053 (1,021) |
£ 613,819 87,756 |
|---|---|---|---|---|
| 701,575 7,032 |
||||
| 708,607 | ||||
| - 708,607 |
||||
| 708,607 |
The financial statements were approved by the trustees on 25 June 2026
Mr P Combellack Trustee
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PORTHLEVEN TOWN BAND
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
1 Accounting policies
Charity information
Porthleven Town Band is an unincorporated charity.
1.1 Basis of preparation
The financial statements have been prepared in accordance with the charity's governing document, the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)". The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities not to prepare a statement of cash flows.
The financial statements 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 Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.
1.2 Going concern
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.
1.4 Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
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PORTHLEVEN TOWN BAND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025
1 Accounting policies
(Continued)
1.5 Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Charitable activity costs include those items of expenditure incurred in delivering the charity's main objectives. This category also includes support costs such as governance and management costs.
Support costs have been allocated between governance costs and direct costs. Governance costs are those items of expenditure incurred in the course of the charity's statutory obligations and include the cost of independent examination and costs linked to the strategic management of the charity.
1.6 Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Freehold land and buildings 2% straight line Band equipment 20% reducing balance Computers 20% reducing balance Band instruments 10% straight line Sheet music 10% straight line
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
1.7 Fixed asset investments
Fixed asset investments are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net income/(expenditure) for the year. Transaction costs are expensed as incurred.
1.8 Impairment of fixed assets
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
1.9 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
1.10 Financial instruments
Basic financial instruments in the form of debtors and creditors are payable within one year are recognised at transaction value.
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PORTHLEVEN TOWN BAND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025
2 Income from donations and legacies
| Unrestricted Restricted funds funds 2025 2025 £ £ Donations and gifts 14,034 1,700 Legacies - 45,455 14,034 47,155 Donations and gifts Donations 9,497 1,700 Sponsors 2,675 - Gift aid 1,862 - 14,034 1,700 Legacies Ursula Wicker Trust - Purchase of band instruments - 45,455 - 45,455 |
Total Unrestricted Restricted funds funds 2025 2024 2024 £ £ £ 15,734 15,063 - 45,455 - - 61,189 15,063 - 11,197 6,002 - 2,675 5,500 - 1,862 3,561 - 15,734 15,063 - 45,455 - - 45,455 - - |
Total 2024 £ 15,063 - |
|---|---|---|
| 15,063 | ||
| 6,002 5,500 3,561 |
||
| 15,063 | ||
| - | ||
| - |
During the year a legacy of £25,000 was received by the Ursula Wicker Charitable Trust towards the purchase of band instruments. In addition, a claim of £20,455 has been made in relation to the tax paid by the Estate. This is recorded in Other debtors.
3 Income from other trading activities
| Unrestricted | Unrestricted | |
|---|---|---|
| funds | funds | |
| 2025 | 2024 | |
| £ | £ | |
| Harbour concerts, performances and other fundraising events | 18,573 | 15,935 |
| Contest income | 9,980 | 5,354 |
| Other trading activities | 28,553 | 21,289 |
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PORTHLEVEN TOWN BAND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025
4 Income from investments
| Unrestricted | Unrestricted | |
|---|---|---|
| funds | funds | |
| 2025 | 2024 | |
| £ | £ | |
| Income from investments | 2,411 | 2,120 |
| Interest receivable | 128 | 65 |
| 2,539 | 2,185 |
5 Expenditure on raising funds
| Unrestricted | Unrestricted | |
|---|---|---|
| funds | funds | |
| 2025 | 2024 | |
| £ | £ | |
| Fundraising and publicity | ||
| Other fundraising costs | 2,380 | 601 |
| Investment management | 614 | 612 |
| Total costs | 2,994 | 1,213 |
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PORTHLEVEN TOWN BAND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025
6 Expenditure on charitable activities
| Musical | Musical | ||
|---|---|---|---|
| education and | education and | ||
| entertainment | entertainment | ||
| 2025 | 2024 | ||
| £ | £ | ||
| Direct costs | |||
| Staff costs | 9,503 | 7,645 | |
| Depreciation and impairment | 16,821 | 14,317 | |
| Band contest expenses | 16,081 | 11,020 | |
| Instrument purchase, hire and repair | 1,003 | 3,646 | |
| Sheet music | 861 | 407 | |
| Affiliation fees | 255 | 225 | |
| Performing rights | 181 | 176 | |
| Sundries | 621 | 979 | |
| Uniforms | 438 | 363 | |
| General repairs and maintenance | 1,675 | - | |
| 47,439 | 38,778 | ||
| Share of support and governance costs (see note 7) | |||
| Support | 1,531 | 2,112 | |
| Governance | 4,371 | 3,720 | |
| 53,341 | 44,610 | ||
| Analysis by fund | |||
| Unrestricted funds | 50,744 | 44,610 | |
| Restricted funds | 2,597 | - | |
| 53,341 | 44,610 | ||
| Support costs allocated to activities | |||
| 2025 | 2024 | ||
| £ | £ | ||
| Light and heat | 1,480 | 2,112 | |
| Sum up fees | 51 | - | |
| Governance costs | 4,371 | 3,720 | |
| 5,902 | 5,832 | ||
| Analysed between: | |||
| Musical education and entertainment | 5,902 | 5,832 |
-
7 Support costs allocated to activities
-
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PORTHLEVEN TOWN BAND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025
| 7 Support costs allocated to activities Governance costs comprise: Independent examination fees Instrument/ uniform insurance 8 Net movement in funds The net movement in funds is stated after charging/(crediting): Fees payable for the independent examination of the charity's financial statements Depreciation of owned tangible fixed assets |
(Continued) 2025 2024 £ £ 1,020 1,056 3,351 2,664 4,371 3,720 2025 2024 £ £ 1,020 1,056 16,821 14,317 |
(Continued) 2025 2024 £ £ 1,020 1,056 3,351 2,664 4,371 3,720 2025 2024 £ £ 1,020 1,056 16,821 14,317 |
|---|---|---|
| 3,720 | ||
| 2024 £ 1,056 14,317 |
9 Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
10 Employees
The average monthly number of employees during the year was:
| The average monthly number of employees during the year was: | ||
|---|---|---|
| 2025 | 2024 | |
| Number | Number | |
| 1 | 1 | |
| Employment costs | 2025 | 2024 |
| £ | £ | |
| Wages and salaries | 9,503 | 7,645 |
| There were no employees whose annual remuneration was more than £60,000. | ||
| Gains and losses on investments | ||
| Unrestricted | Unrestricted | |
| funds | funds | |
| 2025 | 2024 | |
| Gains/(losses) arising on: | £ | £ |
| Revaluation of investments | (1,316) | 8,680 |
11 Gains and losses on investments
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PORTHLEVEN TOWN BAND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025
12 Taxation
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
13 Tangible fixed assets
| Freehold land and buildings Band equipment Computers Band instruments Sheet music £ £ £ £ £ Cost At 1 October 2024 655,788 4,020 1,770 85,975 500 Additions - 479 - 24,592 - At 30 September 2025 655,788 4,499 1,770 110,567 500 Depreciation and impairment At 1 October 2024 51,215 3,916 864 77,739 500 Depreciation charged in the year 13,116 116 181 3,408 - At 30 September 2025 64,331 4,032 1,045 81,147 500 Carrying amount At 30 September 2025 591,457 467 725 29,420 - At 30 September 2024 604,573 104 906 8,236 - |
Total £ 748,053 25,071 |
|---|---|
| 773,124 | |
| 134,234 16,821 |
|
| 151,055 | |
| 622,069 | |
| 613,819 |
14 Fixed asset investments
| Listed | |
|---|---|
| investments | |
| £ | |
| Cost or valuation | |
| At 1 October 2024 | 87,756 |
| Valuation changes | 4,196 |
| Disposals | (3,714) |
| At 30 September 2025 | 88,238 |
| Carrying amount | |
| At 30 September 2025 | 88,238 |
| At 30 September 2024 | 87,756 |
Fixed asset investments revalued
The value of listed investments is based on a quoted market price in an active market as at 30 September 2025.
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PORTHLEVEN TOWN BAND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025
15 Debtors
| 15 Debtors |
||
|---|---|---|
| Amounts falling due within one year: Other debtors Prepayments and accrued income 16 Creditors: amounts falling due within one year Accruals and deferred income |
2025 £ 21,403 200 21,603 2025 £ 1,021 |
2024 £ 3,537 - |
| 3,537 | ||
| 2024 £ 1,021 |
17 Restricted funds
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.
| At 1 October | Incoming | Resources | At 30 | |
|---|---|---|---|---|
| 2024 | resources | expended | September | |
| 2025 | ||||
| £ | £ | £ | £ | |
| Instrument legacy | - | 45,455 | (2,597) | 42,858 |
| PCB Uniform | - | 1,700 | - | 1,700 |
| - | 47,155 | (2,597) | 44,558 |
During the year, a £25,000 legacy was received from the Ursula Wicker Trust to be used to purchase band instruments. £24,730 has been spent during the year, with £24,592 being capitalised and depreciated, and £138 being expensed through the Statement of Financial Activities. There is £270 left to be spent of this initial £25,000. In addition, a claim has been made for the tax paid by the Estate on this legacy. A further £20,455 is due to be received and is also included in debtors.
A £1,700 donation was also received during the year for uniforms. This has yet to be spent.
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PORTHLEVEN TOWN BAND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025
18 Unrestricted funds
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
| At 1 50/50 Draw General funds Previous year: At 1 General funds |
October 2024 Incoming resources Resources expended Transfers Gains and losses At 30 September 2025 £ £ £ £ £ £ - - - 85 - 85 708,607 45,126 (53,738) (85) (1,316) 698,594 708,607 45,126 (53,738) - (1,316) 698,679 October 2023 Incoming resources Resources expended Transfers Gains and losses At 30 September 2024 £ £ £ £ £ £ 707,213 38,537 (45,823) - 8,680 708,607 |
|---|---|
Funds of £85 have been included as designated funds relating to the 50/50 draw. This is the amount that related to September entries but were only paid out in October 2025.
19 Analysis of net assets between funds
| Unrestricted Restricted funds funds 2025 2025 £ £ At 30 September 2025: Tangible assets 599,936 22,133 Investments 88,238 - Current assets/(liabilities) 10,505 22,425 698,679 44,558 Unrestricted Restricted funds funds 2024 2024 £ £ At 30 September 2024: Tangible assets 613,819 - Investments 87,756 - Current assets/(liabilities) 7,032 - 708,607 - |
Total 2025 £ 622,069 88,238 32,930 |
|---|---|
| 743,237 | |
| Total 2024 £ 613,819 87,756 7,032 |
|
| 708,607 |
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PORTHLEVEN TOWN BAND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025
20 Related party transactions
There were no disclosable related party transactions during the year (2024 - none).
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