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← Camphill Community Mourne Grange

2025-03-31-accounts

Camphill Community Mourne Grange

Company Limited by Guarantee

Statement of Financial Activities (including income and expenditure account)

Year ended 31 March 2025

2025 2024
Unrestricted
funds		 Restricted
funds		 Totalfunds Total funds
Note £ £ £ £
Income and endowments
Donations and legacies
Charitable activities		 5
6		 12,607
2,516,594		 -
792,510		 12,607
3,309,104		 14,023
3,048,093
Other income 7 7,250 - 7,250 -
Total income 2,536,451 792,510 3,328,961 3,062,116
Expenditure
Expenditure on charitable activities		 8 2,280,050 983,154 3,263,204 3,145,382
Total expenditure 2,280,050 983,154 3,263,204 3,145,382
Net income/(expenditure) 256,401 (190,644) 65,757 (83,266)
Transfers between funds (178,593) 178,593 - -
Net movement in funds 77,808 (12,051) 65,757 (83,266)
Reconciliation offunds
Total funds broughtforward 683,695 12,051 695,746 779,012
Totalfundscarriedforward 761,503 - 761,503 695,746

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 22 to 35 form part of these financial statements.

Camphill Community Mourne Grange Company Limited by Guarantee

Statement of Financial Position

31 March 2025

2025 2024
Note £ £
Fixed assets
Tangible fixed assets 13 128,549 168,560
Current assets
Stocks 14 103,031 90,959
Debtors
Cash at bank and in hand		 15 313,598
1,161,348		 196,479
1,055,491
1,577,977 1,342,929
Creditors: amounts falling due within oneyear 17 938,325 805,582
Net current assets 639,652 537,347
Total assets less current liabilities 768,201 705,907
Creditors: amounts falling due aftermorethan one year 18 6,698 10,161
Net assets
‘		 761,503 695,746
Funds ofthe charity
Restricted funds		 - 12,051
Unrestricted funds 761,503 683,695
Totalcharityfunds 21 761,503 695,746

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime.

==> picture [454 x 97] intentionally omitted <==

----- Start of picture text -----
These financial statements were approved by the board of trustees and authorised for issue on 25
sical il and are-signed on behalf of the board by:
Le =~
Mr P Dewdney— Chairperson Wir M Rascher
Trustee Trustee
----- End of picture text -----

The notes on pages 22 to 35 form part of these financial statements.

Camphill Community Mourne Grange

Company Limited by Guarantee

Statement of Cash Flows

Year ended 31 March 2025

==> picture [454 x 406] intentionally omitted <==

----- Start of picture text -----
|||||||||| |---|---|---|---|---|---|---|---|---| |2025|2024| |£|£| |Cash|flows|from|operating|activities| |Net|income/(expenditure)|65,757|(83,266)| |Adjustments|for:| |Depreciation|of tangible|fixed|assets|40,010|44,029| |Interest|payable|and|similar|charges|1,296|662| |Gains|on|disposal|of tangible|fixed|assets|(7,250)|-| |Changes|in:| |Stocks|(12,072)|2,567| |Trade|and|other|debtors|(117,119)|14,503| |Trade|and|other|creditors|132,329|(103,376)| |Cash|generated|from|operations|102,951|(124,881)| |Interest|paid|(1,296)|(662)| |Net cash|from/(used|in)|operating|activities|101,655|(125,543)| |Cash|flows|from|investing|activities| |Purchase|of tangible|assets|~|(35,707)| |Proceeds|from|sale|of tangible|assets|7,250|-| |Net|cash|from/(used|in)|investing|activities|7,250|(35,707)| |Cash|flows|from|financing|activities| |Payments|of finance|lease|liabilities|(3,048)|13,209| |Net cash|(used|in)/from|financing|activities|(3,048)|13,209| |Net|increase/(decrease)|in|cash|and|cash|equivalents|105,857|(148,041)| |Cash|and|cash|equivalents|at|beginning|of year|1,055,491|1,203,532| |Cash|and|cash|equivalents|at end|of year|1,161,348|1,055,491|

----- End of picture text -----

The notes on pages 22 to 35 form part of these financial statements.

-21-

Camphill Community Mourne Grange

Company Limited by Guarantee

Notes to the Financial Statements

Year ended 31 March 2025

1. General information

The charity is a public benefit entity 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.

2. Statement 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.

  1. Accounting policies

Basis of preparation

The financial statements have been prepared 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.

Going concern

There are no material uncertainties about the charity's ability to continue.

Judgements and key sources of estimation 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 continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Foreign currencies

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.

-22-

Camphill Community Mourne Grange

Company Limited by Guarantee

Notes to the Financial Statements (continuea)

Year ended 31 March 2025

3. Accounting policies (continued)

Fund accounting

The company is responsible for various types of funds which require separate disclosure as follows:

Restricted funds

Funds earmarked by the donor for a specific purpose.

Unrestricted funds

Funds which are expendable at the discretion of the directors in the furtherance of the objectives of the charity.

Designated funds

Funds which the Trustees have set aside for a specific purpose.

Incoming 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:

Resources 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.

« 23 =

Camphill Community Mourne Grange Company Limited by Guarantee Notes to the Financial Statements (continueg)

Year ended 31 March 2025

3. Accounting policies (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 - 2% straight line Furniture & equipment - 10% straight line Motor vehicles - 25% straight line Farm implements and - 10% straight line equipment

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where 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 unit 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 assets 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 liabilities of the charity are assigned to those units.

Stocks

Stock of consumables, 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 together on an average basis classified according to age.

Camphill Community Mourne Grange

Company Limited by Guarantee Notes to the Financial Statements (continueg)

Year ended 31 March 2025

3. Accounting policies (continued)

Financial instruments

A financial asset or a financial liability is recognised only when the charity becomesa party 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.

Where 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 amortised 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 statement 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 impairment. 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 contribution 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 payments or a cash refund.

When 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 Limited by Guarantee

Notes to the Financial Statements (continue)

Year ended 31 March 2025

4. Limited by guarantee

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.

5. Donations and legacies

Unrestricted Restricted Total Funds
Funds Funds 2025
£ £ £
Donations
Donations & legacies 12,607 - 12,607
Unrestricted
Funds		 Restricted
Funds		 Total Funds
2024
£ £ £
Donations
Donations & legacies 5,173 8,850 14,023
6. Charitable activities
Unrestricted Restricted Total Funds
Funds Funds 2025
£ £ £
Craft Shop & Cafe
Land (cattle etc.)
Day Opportunity
Residential Charges
Adults Fees		 108,606
9,702
132,645
597,996
1,554,871		 -
-
-
-
-		 108,606
9,702
132,645
597,996
1,554,871
Supported Living
Expenses refunded re: Housing Support
Other income		 62,926
15,000
34,848		 792,510
-
-		 855,436
15,000
34,848
2,516,594 792,510 3,309,104
Unrestricted Restricted Total Funds
Funds Funds 2024
g £ £
Craft Shop & Cafe
Land (cattle etc.)
Day Opportunity
Residential Charges
Adults Fees		 75,656
8,111
109,637
555,536
1,453,718		 -
-
-
-
-		 75,656
8,111
109,637
555,536
1,453,718
Supported Living
Expenses refunded re: Housing Support
Other income		 36,316
15,000
35,857		 758,262
-
=		 794,578
15,000
35,857
2,289,831 758,262 3,048,093

Camphill Community Mourne Grange

Company Limited by Guarantee

Notes to the Financial Statements (continueg)

Year ended 31 March 2025

7. Other income

Unrestricted Unrestricted Total Funds Unrestricted Total Funds
Funds 2025 Funds 2024
£ £ £ £
Gain on disposal oftangible fixed
assets 7,250 7,250 - =
8. Expenditure on charitable activities byfund type
Unrestricted Restricted Total Funds
Funds Funds 2025
£ £ £
Craftshop
Land (cattle etc.)
Weavery
Woodwork
Food processing
OtherWorkshop costs
Workshop Development& Day Opportunities
Community costs
Support costs		 107,393
73,398
34,555
1,590
2,512
4,730
46,038
2,007,912
1,922		 -
-
-
-
-
-
-
980,756
2,398		 107,393
73,398
34,555
1,590
2,512
4,730
46,038
2,988,668
4,320
2,280,050 983,154 3,263,204
Unrestricted Restricted Total Funds
Funds Funds 2024
£ £ £
Craftshop
Land (cattle etc.)
Weavery
Woodwork
Food processing
OtherWorkshop costs
Workshop Development& Day Opportunities
Community costs
Supportcosts		 94,541
68,219
32,330
3,681
4,879
3,847
46,857
1,780,714
1,851		 -
-
~
~
-
1,944
-
1,104,050
2,469		 94,541
68,219
32,330
3,681
4,879
5,791
46,857
2,884,764
4,320
2,036,919 1,108,463 3,145,382
9. Net income/(expenditure)
Net income/(expenditure) is stated after charging/(crediting): 2025 2024
£ £
Depreciation of tangible fixed assets
Gains on disposal oftangible fixed assets
Foreignexchangedifferences		 40,010
(7,250)
194		 44,029
-
249

8. Expenditure on charitable activities by fund type

-27-

Camphill Community Mourne Grange

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2025

10. Auditors remuneration

Fees payable for the audit of the financial statements

2025 2024
£ £
4,320 4,320

In addition to the auditors remuneration, other accountancy services of £ £23,606 (2024 £29,675) were provided in year.

11. Staff costs

The total staff costs and employee benefits for the reporting period are analysed as follows:

2025 2024
£ g
Wages and Salaries
Pensions		 1,530,132
53,128		 1,445,143
50,340
1,583,260 1,495,483

The average number of employees by department during the year is analysed as follows:

2025 2024
£ £
Management
Workshops
Cafe		 1
5
1		 1
3
1
House Co-ordinators & Support 44 38
Maintenance & Cleaning
Administration
Training		 8
%)
1		 8
3
1
61 55

No employee had annual employee benefits in excess of £60,000 (2024: 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 2025 was £161,115 (2024: £155,399). Redundancy Payments Total payments made during the year in relation to redundancy pay was £53,471 (2024: ENil). The accounting policy is to recognise termination payment liability on communication of intention to pay and when quantifiable. Such payments are accounted for as staff costs.

Camphill Community Mourne Grange

Company Limited by Guarantee

Notes to the Financial Statements (continueg)

Year ended 31 March 2025

12. Trustee remuneration and expenses

¢
No members of the Board of Trustees of the charity received any remuneration		 ¢
No members of the Board of Trustees of the charity received any remuneration		 ¢
No members of the Board of Trustees of the charity received any remuneration		 ¢
No members of the Board of Trustees of the charity received any remuneration		 ¢
No members of the Board of Trustees of the charity received any remuneration		 during the
period. Howevertwotrustees areco-workerswho liveandworkwithin 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.
e
no trustee expenses have been incurred;
13. Tangible fixed assets
Land and Fixtures and Motor
buildings
gE		 fittings
£		 vehicles
£		 Equipment
£		 Total
£
Cost
At 1 April 2024
Disposals		 31,952
-		 357,200
-		 203,114
(1,054)		 278,632
-		 870,898
(1,054)
At 31 March 2025 31,952 357,200 202,060 278,632 869,844
Depreciation
At 1 April 2024
Charge fortheyear
Disposals		 1,598
799
-		 308,451
15,761
~		 161,492
45,211
(1,054)		 230,798
8,239
-		 702,339
40,010
(1,054)
At 31 March 2025 2,397 324,212 175,649 239,037 741,295
Carrying amount
At 31 March 2025		 29,555 32,988 26,411 39,595 128,549
At 31 March 2024 30,354 48,749 41,622 47,834 168,559
14. Stocks
2025 2024
£ £
Raw materials and consumables 103,031 90,959
15. Debtors
2025 2024
£ £
Prepayments and accrued income
Other debtors		 18,542
295,056		 13,695
182,784
313,598 196,479

13. Tangible fixed assets

Camphill Community Mourne Grange

Company Limited by Guarantee

Notes to the Financial Statements (continueg)

Year ended 31 March 2025

16. Cash and cash equivalents

2025 2024
£ £
Cash at bank 510,067 488,666
Client account 646,360 563,200
Cash in hand 4,921 3,625
1,161,348 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 falling due within one year

2025 2024
£ £
Accruals and deferred income 244,946 204,489
Social security and othertaxes
Obligations under finance leases and hire purchase contracts
Money held on behalfof residents
Other creditors		 34,341
3,463
649,703
5,872		 26,713
3,048
566,543
4,789
938,325 805,582

18. Creditors: amounts falling due after more than one year

2025 2024
£ £
Obligations under finance leases and hire purchase contracts 6,698 10,161

19. Finance leases and hire purchase contracts

The total future minimum lease payments under finance leases and hire purchase contracts are

as follows:
2025 2024
£ £
Not laterthan 1 year
Laterthan 1 yearand not laterthan 5 years		 3,463
6,698		 3,048
10,161
10,161 13,209

20. Pensions and other post retirement benefits

Defined contribution plans

The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £53,128 (2024: £50,340).

Camphill Community Mourne Grange

Company Limited by Guarantee

Notes to the Financial Statements (continueg)

Year ended 31 March 2025

20. Pensions and other post retirement benefits (continued)

For the year ended 31 March 2025 £11,788(2024: £551) was outstanding.

21. Analysis of charitable funds

Unrestricted funds

Unrestricted funds
At
At 31 March
1 April 2024 Income Expenditure Transfers 2025
£ £ £ £ £
General funds
Social Fund		 664,424
19,271		 2,536,451
=		 (2,267,863)
(12,187)		 (190,093)
11,500		 742,919
18,584
683,695 2,536,451 (2,280,050) (178,593) 761,503
At
At 31 March
1 April 2023 Income Expenditure Transfers 2024
£ £ £ £ £
General funds 727,212 2,295,004 (2,021,134) (336,604) 664,478
Social Fund 23,002 - (15,785) 12,000 19,217
750,214 2,295,004 (2,036,919) (324,604) 683,695

General Fund

The general reserves to be utilised inline 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.

-31-

Camphill Community Mourne Grange

Company Limited by Guarantee

Notes to the Financial Statements (continueq)

Year ended 31 March 2025

21. Analysis of charitable funds (continued)

Restricted funds

Restricted funds
At
At 31 March
1 April 2024 Income Expenditure Transfers 2025
£ £ £ £ £
Supporting People _ 777,908 (959,702) 181,794 -
Workshops - - ~ - -
Arts & Crafts ~ - ~ - -
Friends ofMG ca - - - -
Rowan flower project ~ - - = =
National Lottery
Community Fund -
Workshop Development		 3,201 - - (3,201) -
Circus Equipment - — - - -
Community Foundation 8,850 - (8,850) = =
Supporting People -
Non-Recurrent payment		 - 14,602 (14,602) = -
12,051 792,510 (983,154) 178,593 -
At
At 31 March
1 April 2023 Income Expenditure Transfers 2024
£ g £ £ £
Supporting People
Workshops
Arts & Crafts		 -
3,682
10,824		 727,148
-
-		 (1,075,405)
=
-		 348,257
(3,682)
(10,824)		 =
-
-
Friends ofMG 1,647 = - (1,647) -
Rowan flower project 5,500 - - (5,500) -
National Lottery
Community Fund -
Workshop Development
Circus Equipment
Community Foundation		 5,145
2,000
~		 -
-
8,850		 (1,944)
-
=		 -
(2,000)
~		 3,201
-
8,850
Supporting People -
Non-Recurrent payment ~ 31,114 (31,114) - -
28,798 767,112 (1,108,463) 324,604 12,051

Camphill Community Mourne Grange

Company Limited by Guarantee

Notes to the Financial Statements (continueg)

Year ended 31 March 2025

21. Analysis of charitable funds (continued)

Supporting People This fund is provided by the Northern Ireland Housing executive for the provision of support services for vulnerable people to improve their quality of life and attain independence.

Workshops

To support and develop the community workshops. To support the running of the community lyre project.

Arts & Crafts

To promote and develop arts & crafts for the benefit of our residents in community.

Friends of Mourne Grange 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.

The 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.

Circus Equipment

A donation, received from a parent of a villager was specified for the purchase of Circus Equipment

Transfers

During the year an amount of £181,794(2024: £348,257) 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 £3,201 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.

Camphill Community Mourne Grange

Company Limited by Guarantee

Notes to the Financial Statements (continueg)

Year ended 31 March 2025

22. Analysis of net assets between funds

Analysis of net assets between funds
Unrestricted
Funds		 Restricted
Funds		 Total Funds
2025
£ £ £
Tangible fixed assets
Current assets		 128,549
639,652		 -
=		 128,549
639,652
Creditors greaterthan 1 year (6,698) - (6,698)
Net assets 761,503 - 761,503
Unrestricted
Funds		 Restricted
Funds		 Total Funds
2024
£ £ £
Tangible fixed assets
Current assets		 168,560
525,296		 -
12,051		 168,560
537,347
Creditors greaterthan 1 year (10,161) - (10,161)
Net assets 683,695 12,051 695,746
Analysis ofchanges in net debt
At
At1 Apr 2024 Cash flows 31 Mar2025
£ £ £
Cash at bank and in hand 1,055,491 105,857 1,161,348
Debtdue within oneyear
Debtdue afterone year		 (3,048)
(10,161)		 (415)
3,463		 (3,463)
(6,698)
1,042,282 108,905 1,151,187

23. Analysis of changes in net debt

24. Related parties

Relationships with other charities:

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 (NI); Camphill Community Clanabogan; Camphill Community Holywood; Camphill Social Fund(N.1).

During the period transactions between the identified parties included:

2025 2024
£ £
Camphil! Communities Trust (NI)
Rental/service charge		 (33,667) (26,276)
Amountsdue(to)/fromrelatedparty - (2,232)

Camphill Community Mourne Grange

Company Limited by Guarantee

Notes to the Financial Statements (continuea)

Year ended 31 March 2025

25. Ethical standards

In common with many other businesses of our size and nature, we use our auditors to assist with the preparation of the financial statements.