Camphill Community Mourne Grange
Company Limited by Guarantee
statsment of Financial Activities
(including income and expenditure account)
Year anded 31 March 2024
2024
Restricted
funds Total funds Total funds
2023
Unrestricted
funds
Notè
Income and endowments
Donations and legacies
Charitable activities
other income
5,173
2,289,831
8,850
758,262
14,023
3.048,093
5,465
2,811,861
27,000
Totsi income
2,295,004
767,112
3,062,116
2,844,326
Expendlture
Expenditure on charitable activities
Total expendituro
2,036,919
2,036,919
1,108,463
1.108,463
3,145,382
3,049,666
3,049,666
3,145,382
Net expendlture
258,085
{341,351)
(83,266) {205,340)
Transfers between funds
(324,604)
324,604
Net movement in fund8
(66,519)
(16,747)
(83,2661 (205,340)
Reconclllation of fund8
Total funds brought forward
Totsl funds carrlod forward
750,214
683,695
28,798
779,012
695.746
984,352
779,012
12,051
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The notes on pages 21 to 34 form part of these financial statements.
18

Camphill Community Mourne Grange
Company Limited by Guarantee
statement of Financial Position
31 March 2024
2024
2023
Note
Fixed as80ts
Tangible fixed assets
13
168,560
176,882
Current assets
Stocks
Debtors
Cash at bank and in hand
14
15
90.959
196,479
1.055.491
93,526
210,982
1,203,532
1,342,929
1,508,040
Creditors: amounts falllng due wlthln one year
Net current assets
17
805,582
905,910
602,130
779,012
537,347
Total asset81888 current Ilabilitles
705,907
Creditorn. amounts falllng due after more than one year
Net a8sets
18
10,161
695,746
779,012
Funds of the charlty
Restricted funds
Unrestricted funds
12,051
683,695
695,746
28,798
750,214
779,012
Totsl charfty funds
21
These financial statements have been prepared in accordance with the provisions applicable to
companies subject to the small companies, regime.
These financial statements were approved by the board of trustees and authorised for issue on 2
November 204 and are
igned on behalf of the board by=
Mr
ewdney Chairp
Trustee
Mr M Rascher
Trustee
The notes on pages 21 to 34 form part of these financlal statements.
19

Camphill Community Mourne Grange
Company Limitsd by Guarantee
ststement of Cash Flows
Year ended 31 March 2024
2024
2023
Cash flows from operating activities
Net expenditure
(83,266) (205,340)
Adjustments for..
Depreciation of tangible fixed assets
Interest payable and similar charges
Gains on disposal of tangible fixed assets
44,029
19.166
65,359
(27,000)
Changes in..
Stocks
Trade and other debtors
Trade and other creditors
2,567
14,503
1103,376)
1106,377)
9,759
189,351
(25,737)
6,392
Cash generated from operations
Interest paid
Net cash (used in)lfrom operating activities
119,1661
(125,5431
6,392
Cash flows from investlng activltles
Purchase of tangible assets
Proceeds from sale of tangible assets
Net cash used in investing activities
135,707) (106,109)
27,000
(79,109)
(35,707)
Cash flows from flnancing actlvities
Payments of finance lease liabilities
Net cash from financing activities
13,209
13.209
Net decrease In cash and cash equivalents
Cash and cash equlvalents at boginnlng of year
Cash and cash èquivalents at end of year
(148,041)
1,203,532
1,055,491
{72,717)
1,276,249
1,203,532
The notes on pages 21 to 34 forni part of these financlal ststements.
20

Camphill Community Mourne Grange
Company Limited by Guarantee
Notes to the Financial Statements
Year ended 31 March 2024
Genfrral Information
The charity is a public benefit entty and a private company limited by guarantee, registered in
Northern Ireland and a registered charity in Northern Ireland. The address of the registered office
is 169 Newry Road, Kilkeel, Down, BT34 4EX, Northern Ireland.
Statemènt of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial
Reporting Standard applicable in the UK and the Republic of Ireland,, the 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) (Charities
SORP (FRS 102)) and the Companies Act 2006.
Accounting pollclos
Basls of preparatlon
The financial statements have been prePa￿d on the historical cost basis, as modified by the
revaluation of certain financial assets and liabilities and investment properties measured at fair
value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Golng concern
There are no material uncertainties about the charity's ability to continue.
Judgements and key sources of estimatlon uncertainty
The preparation of the financial statements requires management to make judgements, estimates
and assumptions that affect the amounts reported. These estimates and judgements are
conts'nually reviewed and are based on experience and other factors, including expectations of
future events that are believed to be reasonable under the circumstances.
Fornlgn currencl88
Foreign currency transactions are initially recorded in the functional currency, by applying the spot
exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in
foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains
or losses being taken to the statement of financial activities.
21

Camphill Community Mourne Grange
Company Limited by Guarantee
Notes to the Financial Statements (contlnued)
Year ended 31 March 2024
Accounting policies (continued)
Fund accounting
The company is responsible for various types of funds which require separate disclosu￿ as
follows..
Restrlcted funds
Funds earmarked by the donor for a specific purpose.
Unrestrlcted fund8
Funds which are expendable at the discretion of the directors in the furtherance of the
objectives of the charity.
Deslgnated funds
Funds which the Trustees have set aside for a specific purpose.
Incomlng resources
All incoming resources are included in the statement of financial activities when entitlement has
passed to the charity,. it is probable that the economic benefits associated with the transaction will
flow to the charity and the amount can be reliably measured. The following specific policies are
applied to particular categories of income-.
income from donations or grants is recognised when there is evidence of entitlement to the
gift, receipt is probable and its amount can be measured reliably.
legacy income is recognised when receipt is probable and entitlement is established.
income from donated goods is measured at the fair value of the goods unless this is
impractical to measure reliably, in which case the value is derived from the cost to the donor
or the estimated resale value. Donated facilities and services are recognised in the accounts
when received if the value can be reliably measured. No amounts are included for the
contribution of general volunteers.
income from contracts for the supply of seNices is recognised with the delivery of the
contracted service. This is classified as unrestricted funds unless there is a contractual
requirement for it to be spent on a particular purpose and returned if unspent, in which case
it may be regarded as restricted.
Resourcos expended
Resources expended are recognised in the period in which costs or the expense is incurred. The
costs of generating voluntary income include direct costs involved in fundraising. The cost of
charitable activities includes all direct costs relating to charitable projects and also all overheads
with the exception of governance costs which comprise audit and legal advice for trustees and
costs associated with constitutional and statutory requirements.
22

Camphill Community Mourne Grange
Company Limitsd by Guarantee
Notes to the Financial Statements (contiftued)
Year ended 31 March 2024
Accounting policios (continued)
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated
depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded
at the fair value at the date of revaluation less any subsequent accumulated depreciation and
subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other
recognised gains and losses, unless it reverses a charge for impairment that has previously been
recognised as expenditure within the statement of financial activities. A decrease in the carrying
amount of an asset as a result of revaluation. is recognised in other recognised gains and losses,
except to which it offsets any previous revaluation gain, in which case the loss is shown within
other recognised gains and losses on the statement of financial activities.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value,
over the useful economic life of that asset as follows:
Property
Furniture & equipment
Motor vehicles
Farm implements and
equipment
2 % straight line
10 % straight line
25 % straight line
10 % straight line
Impalmient of fixod ass•t8
A review for indicators of impairment is Carried out at each reporting date, wlth the recoverable
amount being estimated where such indicators exist. Iplhere the carrying value exceeds the
recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for
possible reversal at each reporting date.
For the purposes of impairment testing, when it is not possible to estimate the recoverable amount
of an individual asset, an estimate is made of the recoverable amount of the cash-generating unlt
to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets
that includes the asset and generates cash inflows that largely independent of the cash inflows
from other asset5 or groups of assets.
For impairment testing of goodwill, the goodwill acquired in a business combination is, from the
acquisition date, allocated to each of the cash-generating units that are expected to benefit from
the synergies of the combination, irrespective of whether other assets or liabilitie5 of the charity
are assigned to those units.
Stocks
stock ofconsumables, other stocks and livestock are valued at the lower of cost and net realisable
value. The cost of livestock incorporates all direct costs in rearing the animals and a proportion of
indirect costs attributable to their production. Net realisable value is calculated by the farm manager
and livestock is valued by similar type and quality togetheron an average basis classified according
to age.
23

Camphill Community Mourne Grange
Company Limited by Guarantee
Notes to the Financial Ststements (continued)
Year ended 31 March 2024
Accounting policies (contlnuedj
Financial instruments
A financial asset Of a financial liability is recognised only when the charity becomes a paty to the
contractual provisions of the instrument.
Basic financial instruments are initially recognised at the amount receivable or payable including
any related transaction costs.
Current assets and current liabilities are subsequently measured at the cash or other consideration
expected to be paid or received and not discounted.
Debt instruments are subsequently measured at amortised cost.
IAffiere investments in shares are publicly traded or their fair value can otherwise be measured
reliably, the investment is subsequently measured at fair value with changes in fair value
recognised in income and expenditure. All other such investments are subsequently measured at
cost less impairment.
Other financial instruments, including derivatives, are initially recognised at fair value, unless
payment for an asset is deferred beyond normal business terms or financed at a rate of interest
that is not a market rate, in which case the asset is measured at the present value of the future
payments discounted at a market rate of interest for a similar debt instrument.
Other financial instruments are subsequently measured at fair value, with any changes recognised
in the statement of financial activities, with the exception of hedging instruments in a designated
hedging relationship.
Financial assets that are measured at cost or amorts'sed cost are reviewed for objective evidence
of impairment at the end of each reporting date. If there is objective evidence of impairment, an
impairment loss is recognised under the appropriate heading in the ststement of financial activities
in which the initial gain was recognised.
For all equity instruments regardless of significance, and other financial assets that are individually
significant, these are assessed individually for impaiment. Other financial assets are either
assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised immediately, to the extent that the reversal does not
result in a carrying amount of the financial asset that exceeds what the carrying amount would
have been had the impairment not previously been recognised.
Defined contrlbution plans
Contributions to defined contribution plans are recognised as an expense in the period in which
the related service is provided. Prepaid contributions are recognised as an asset to the extent that
the prepayment will lead to a reduction in future paymerbts or a cash reftjnd.
IDthen contributions are not expected to be settled wholly within 12 months of the end of the
reporting date in which the employees render the related service, the liability is measured on a
discounted present value basis. The unwinding of the discount is recognised as an expense in the
period in which it arises.

Camphill Community Mourne Grange
Company Limitsd by Guarantee
Notas to the Financial Statements (contlnued)
Year ended 31 March 2024
Limlted by guarantse
The company is an incorporated company limited by guarantee. In the event of the company being
wound up, liability is limited to £5 per member.
Donations and legacies
Unrestricted
Funds
Restricted Total Fund8
Funds
2024
Donatlons
Donations & legacies
5,173
8,850
14,023
un￿strICted
Funds
Restricted Total Funds
Funds
2023
Donatlons
Donations & legacies
3,465
2,000
5,465
Charltablo actlvitl•G
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Craft Shop & Cafe
Land (cattle etc.)
Workshop Income
Day Opportunity
Residential Charges
Adults Fees
Supported Living
Expenses refunded re: Housing Support
Other income
75,656
8,111
75,656
8.111
109,637
555,536
1.453,718
36,316
15,000
35,857
109,637
555,536
1N53,718
794,578
15,000
35,857
3.048,093
758,262
2,289,831
758,262
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Craft Shop & Cafe
Land {cattle etc.)
Workshop Income
Day Opportunity
Residential Charges
Adults Fee5
Supported Living
Expenses refunded re: Housing Support
other income
38,656
8,103
384
28.338
509,904
1,376,258
48,069
15,000
45,235
2.069,947
38,656
8,103
28,338
509,904
1,376,258
789,983
15.000
45,235
2,811,861
741,914
741,914
25

Camphill Community Mourne Grange
Company Limitsd by Guarantee
Notes to the Financial Statements (￿ntInu•d)
Year ended 31 March 2024
Other Income
Unrestricted Total Funds Unrestricted Tota5 Funds
Funds
2024
Funds
2023
Gain on disposal of tsngible fixed
assets
27,000
27,000
Expenditure on charitable activities by fund typo
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Craft Shop & Cafe
Land (cattle etc.)
Weavery
Woodwork
Food processing
Other Workshop costs
Workshop Development & Day Opportunities
Community costs
Support costs
94,541
68,219
32,330
3,681
4.879
3,847
46,857
1,780,714
1,851
94,541
68,219
32,330
3,681
4,879
5,791
46,857
2,884,764
4,320
1.944
1,104.050
2,469
2,036,919
1,108,463
3.145.382
un￿StrICted
Funds
Restricted Total Funds
Funds
2023
Craft Shop & Cafe
Land (cattle etc.)
Weavery
Woodwork
Food processing
Other Workshop costs
Workshop Development & Day Opportunities
Community costs
Support costs
65,452
68,489
30,234
20,539
3,413
3,167
1,208
1,812,975
1,744
2,007,221
65,452
68,489
30,234
21,302
3,413
5,812
1,208
2,849,760
3,996
3,049,666
763
2.645
1,036,785
2,252
1,042,445
Net expenditure
Net expenditure is stated after chargingl(crediting)-
2024
2023
Depreciation of tangible fixed assets
Gains on disposal of tangible fixed assets
Foreign exchange differences
44.029
65.359
(27,000)
(345)
249
26

Camphill Community Mourne Grange
Company Limited by Guarantee
Notes to the Financial Statements fcontlnued)
Year ended 31 March 2024
10. Auditors, remuneration
2024
2023
Fees payable for the audit of the financial statements
4.320
3,996
In addition to the auditor's remuneration, other accountancy services of £ £23,606 (2023 £29,675)
were provided in year.
11. Stsff costs
The total staff costs and employee benefits for the reporting period are analysed as follows..
2024
2023
Wages and Salaries
Pensions
1,445,143
50,340
1,237,022
42,644
1,495,483
1,279,666
The average number of employees by departsnent during the year is analysed as follows,.
2024
2023
Management
Workshops
Cafe
House Co-ordinators & Support
Maintenance & Cleaning
Administration
Training
38
37
55
49
No employee had annual employee benefits in excess of £60,000 (2023: nil). The Key
Management Personnel of Camphill Community Mourne Grange comprise the Trustees, the
Registered Manager and executive assistant, the buildings officer and the accounts officer. The
total employee benefits of the Key Management Personnel for the year ended March 2024 was
£155,399 (2023. £154,110).
Redundancy Payments
Total payments made during the year in relation to redundancy pay was £Nil (2023.. £88,714).
The accounting policy is to recognise temination payment liability on communication of intention
to pay and when quantifiable. Such payments are accounted ft)r as staff costs.
27

Camphill Community Mourne Grange
Company Limited by Guarant8e
Notes to the Financial Ststements (continued)
Year ended 31 March 2024
12. Trustee remuneration and expenses
No members of the Board of Trustees of the charity received any remuneration during the
period. However, trustees are co-workers who live and work within the community. All
co-workers, whether they are members of the board of Trustees or not, their needs are met by
the Community of Camphill Mourne Grange and includes living accommodation and daily
essentials. These costs are of a communal nature, and it is not practical to place a valuation
on the specific amount.
no trustee expenses have been incurred;
13. Tanglblo flxed a880ts
Land and FiXtu￿S and
buildings
fith'ngs
Motor
vehicles
Equipment
Total
Cost
At 1 April 2023
Additions
31,952
354,210
2,990
185,119
17,995
263,910
14,722
835,191
35,707
870,898
At 31 March 2024
31,952
357,200
203,114
278,632
Depreciatlon
At 1 April 2023
Charge for the year
At 31 March 2024
799
799
289,563
18,887
146,281
15,211
161,492
221,666
9,132
230,798
658,309
44,029
702,338
1,598
308,450
Carrylng amount
At 31 March 2024
30,354
48,750
41,622
47,834
168,560
176,882
At 31 March 2023
31,153
64,647
38,838
42,244
14. Stocks
2024
2023
Raw materials and consumables
90,959
93,526
15. Debtors
2024
2023
P￿paYrnents and accrued income
Other debtors
13,695
182,784
196,479
15.239
195,743
210,982
28

Camphill Community Mourne Grange
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2024
16. Cash and Cash equlvalents
2024
2023
Cash at bank
Client account
Cash in hand
488,666
563,200
3,625
563,030
631,503
8,999
1,203,532
1,055,491
Included within cash at bank and in hand are client bank accounts managed on behalf of our
residents. A corresponding liability is held in creditors.. amounts falling due within one year.
17. Creditors: amounts falllng due wlthln one year
2024
2023
Accruals and deferred income
Social security and other taxes
Obligations under finance leases and hire purchase contracts
Money held on behalf of residents
Other creditors
204,489
26,713
3,048
566,543
4.789
208,606
58,464
634,846
3,994
805,582
905,910
18. Credltors: amounts falling due aft8r more than one year
2024
2023
Obligations under finance leases and hire purchase contracts
10,161
19. Flnance loa808 and hlre purchase contracts
The total future minimum lease payments under finance leases and hire purchase contracts are
as follows..
2024
2023
Not later than 1 year
Later than 1 year and not later than 5 years
3,048
10,161
13,209
20. Penslons and other post-retirement bonefits
Deflned contribution plans
The amount recognised in income or expenditure as an expense in relation to defined contribution
plans was £50,340 (2023: £42,644).
29

Camphill Community Mourne Grange
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2024
20. Pensions and other post retirement beneflts (contlnuedj
For the year ended 31 March 2024 £551 (2023: £10,883) was outstanding.
21. Analysis of charltable funds
Unrestrlcted funds
At
31 March
2024
At
1 April 2023
Income Expenditure
Transfers
General funds
Workshops
Development
Social Fund
727,212
2,295,004 (2,021,134) (336,604)
664,478
23,002
(15,785)
12,000
2,295,004 (2,036,919) (324,604)
19,217
683,695
750,214
At
31 March
2023
At
1 April 2022
Income Expenditure
Transfers
General funds
Workshops
Development
Social Fund
836,337
2,100,412 (1.975,869) (233,668)
727,212
70,408
43,854
(70,408)
(31,352)
10,500
2.100,412 (2,007,221) (293,576)
23,002
750,214
950,599
General Fund
The general reserves to be utilised in line with charitable objects after allowing for all designated
funds.
Social Fund
Is a discretionary fund for the support of Co-workers in time of exceptional need.
30

Camphill Community Mourne Grange
Company Limitsd by Guarantee
Notes to the Financial Statsments (contlnuod)
Year ended 31 March 2024
21. Analysis of charltable funds (continued)
Restrlcted funds
At
31 March
2024
At
1 April 2023
Income Expenditure
Transfers
Supporting People
Workshops
Lyre Project
Arts & Crafts
Friends of MG
Rowan flower project
Art Work Project
National Lottery
Community Fund -
Workshop Development
Circus Equipment
Community Foundation
Supporting People -
Non-Recurrent payment
727,148 (1,075,405)
348,257
{3,682)
3,682
10,824
1,647
5,500
(10,824)
(1,647)
(5,500)
5,145
2,000
(1,944)
3,201
(2,000)
8,850
8.850
31.114
(31,114)
767,112 (1,108,463)
28,798
324,604
12,051
At
31 March
2023
At
1 April 2022
Income Expenditure
Transfers
Supporting People
Workshops
Lyre Project
Arts & Crafts
Friends of MG
Rowan flower project
Art Work Project
Nakn'onal Lottery
Community Fund -
v￿orkShop Development
Circus Equipment
Cornmunity Foundation
Supporting People -
Non-Recurrent payment
741,914 (1,036,374)
294,460
3,682
354
13,896
1,647
5,500
3,682
(354)
(3,072)
10,824
1,647
5,500
(884)
7,790
(2,645)
5.145
2,000
2,000
33,753
743,914 (1,042,445)
293,576
28,798
31

Camphill Community Mourne Grange
Company Limited by Guarantee
Notes to the Financial Ststements {contlnuodJ
Year ended 31 March 2024
21. Analysis of charltable funds (continued)
Supporting People
This fund is provided by the Northem Ireland Housing executive for the provision of support
seniices for vulnerable people to improve their quality of life and attain independence.
Workshops
To support and develop the community workshops.
Lyre Project
To support the running of the communlty lyre project.
Arts & Crafts
To promote and develop arts & crafts for the benefit of our residents in community.
Frlends of Mourne Grango
The continued generous support from our Friends of Mourne Grange is used for various community
projects subject to their support.
Rowan Flower Project
To support the Rowan Day opportunity for those residents no longer able to fully engage in
community workshops.
Tho National Lottery Community Fund
To support the cost of producing a Public Relations film that depicts a day in the life of a Camphill
Community Mourne Grange resident.
Film Project
To support the development of a resident led insight into the Camphill Community of Mourne
Grange.
Art work Project
To fund the creation of a piece of art to commemorate the passing of a Long term Ctrworker
Supporting People Covid-19 emergency Fundlng
To support the additional costs of providing supported living incurred during the Covid-19
Pandemic.
Ke•p Northern Ireland Beautlful
The Live Here Love Here Pollinator grant provided funding for infrastructure for the new Flower
Workshop, including polytunnels and equipment.
Workshop Development
A Climate change lottery grant will fund the production of a film showcasing the long term
partnership approach to working with the land in Mourne Grange
Circus Equipment
A donation, received from a parent of a villager was specified for the purchase of Circus Equipment
32

Camphill Community Mourne Grange
Company Limited by Guarantee
Notss to the Financial Ststemants f¢ontlnued)
Year endad 31 March 2024
21. Analysis of charltable funds (continued)
Transfers
Ouring the year an amount of £348,257(2023: £294,460) was transferred from unrestricted general
fund to the Supporting People fund. The purpose of the transfer was to meet the current years
shortfall in income against the expenditure incurred providing the Supported Living service.
A further £23,653 was transferred from restricted funds to the unrestricted general funds. The
transfers related to old balances that had been carried for a number of years where restrictions no
longer apply.
22. Analysls of net assets betweon funds
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Tangible fixed assets
Current assets
Creditors greater than 1 year
Not asset8
168,560
525,296
(10,161)
683,695
168,560
537,347
(10,1611
695,746
12,051
12,051
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Tangible fixed assets
Current assets
Creditors greater than 1 year
Net asset8
176,882
573,332
176,882
602.130
28,798
750,214
28,798
779,012
23. Analy818 of changes in net debt
At
At 1 Apr 2023 Cash flows 31 Mar 2024
Cash at bank and in hand
Debt due within one year
Debt due after one year
1,203,532
(148,041) 1,055A91
(3,048)
(3.0481
{10,161)
(10.161)
(161,250) 1,042,282
1,203,532
33

Camphill Community Mourne Grange
Company Limitsd by Guarantae
Notes to the Financial Statements (continuedj
Year ended 31 March 2024
24. Related parties
Relationships with other charrties=
The charity SUPPOrts the ethos of the Association of Camphill Communities UK & Ireland. This
includes companies within the Camphill movement in Northern Ireland, Camphill Community
Glencraig., Camphill Communities Trust {Nl),' Camphill Community Clanabogan. Camphill
Community Holywood,. Camphill Social Fund (N.1).
Durlng the period transactions betrween the Identified parties included..
2024
2023
Camphlll Communities Trust INI)
Renta115ervice charge
(26,276) (107,960)
Amounts due (to)Ifrom related party
(2,232)
(2,232)
25. Ethlcal 8tandard8
In common with many other businesses of our size and nature, we use our auditors to assist with
the preparation of the financial statements.
34-