Company Registration Numb9r: N1072986 Charity Number: NIC101191 Ardmore Rural Community Association IA ¢ompany Ilmlted by guarante8. not havrng 3 share capital) Annual Report and Unaudited Financial Statements for the financial year ended 31 March 2024 Daly Park & Company Ltd Chartered Accountants and Independent Examlners 4 Carnegie Street Lurgan Co. Armagh BT66 6AS Northern Ireland
Ardmore Rural Community Association IA company limited by guarantee, not having a share ¢apltall CONTENTS Page Trustees, and Other Information Trustees, Annual Report Statement of Trustees, Responsibilities Independent Examiner's Report Statement of Financial Activities Balance Sheet 10 Notes to the Financial Statements
Ardmore Rural Community Association IA company limited by guarantèe. not having a share ¢apltall TRUSTEES. AND OTHER INFORMATION Trusteos Mr Malcolm Stevenson Miss Helen Parks Mr Joshua Hamill Mr Mark Turkinglon Mrs Anne Elizabeth Turkinglon MrJohn Joseph Abraham Ms Dora Edgar Mrs Ethel Parks Mrs Mary Elizabeth Stevenson Mr Gary Mccavish Mr Derek Turkington Ms Roberta Turkington Charity Number in Northern Ireland NIC101191 Company Registration Number N1072986 Registered Office 6 Lennys Road Derryadd Lurgan Co. Armagh BT66 6QS Northern Ireland Principal Address 35 Ardmore Road Derryadd Craigavon Co. Armagh BT66 6QP Northern Ireland Independent Examlner Daly Park & Company Ltd Chartered Accountants 4 Carnegie Street Lurgan Co. Armagh BT66 6AS Northern Ireland Prlnclpal Bankers Sanlander 21 Market street Lurgan Co. Armagh BT66 6AR Northern Ireland
Ardmore Rural Community Association IA Company Ilmlted by guarantee, not havlng a shar• capital) TRUSTEES, ANNUAL REPORT ft)r the financial year ended 31 March 2024 The trustees present their Trustees, Annual Report. combining the Directors, Report and Trustees. Report. and the unaudited financial statements for the financial year ended 31 March 2024. The financial statements are prepared in accordance wth the Companies Act 2006, FRS 102 Yhe Financial Reporting Standard applicable in the UK and Republic of Ireland. ané Accounting and Reporting by Charities: 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 IFRS 1021. The Trustees, Report contains the information required lo be provided in the Trustees, Annual Report under the Slalement of Recommended Practice ISORPI guidelines. The trustees of the company are also charity trustees for the purpose of charity law and under the company's constitution are known as members of the board of Iruslees. In this report the trustees of Ardmore Rural Community Association present a summary of its purpose, governance, activities, achievements and finances for the financial financial year 31 hnarch 2024. The charity is a registered charity and he the report and su11$ are presented in a fomi which complies with the requirements of the Companies Act 2006 and, although not obliged to comply with the Slalemenl of Recommended practi (Charities SORP effe¢live January 2015), the organisalion has implemented its recommendations where relevant in these financial statements. Mission, Objectives and Strategy Objectives Ardmore Rural Community Association has been able through part funding from SOAR I DARD to replace an old derelict redundant primary school with a new purpose built Community hall , officially opened on 29.08.2014 The Hall facililales youth groups . senior citizens groups and mens bowling club Also ran a series of classes including Art class, Health and safety First AID . Healthy eating courses The hall is also be used for Yoga,keep fit classes I sports. To supplement costs for the various classes and social events which we organise. we offer the opportunity for private hire of the Hall for parties I fijnctions elc We maintain and offer an ideal facility for local residents to meet and share with others in the community Revlew of A¢tlvltles, Achlevements and Performance The financial support from Armagh. Banbridge and Craigavon Council On again was crucial lo maintaining the work of ARCA. The Council community development grant of £1,600. together with the Association's own activities including hire of hall met the recurrent costs. This enabled ACRA to relain a sound financial position during this year. Ongoing activities during the year included yoga. art dasses. bowling and Senior Citizens Group. on again. ARCA was very appreciative of some funding ceiVed though Loughshore Care Partnership {LCPI lo support activities for the Senior Citizens Group. These groups continue lo provide a very necessary social oullel to addressing social isolation. ARCA will continue lo explore new ways in which we can reach out lo the wider community and maximise the use ofArdmore Community Hall. There has been a significant increase in costs. particularly in relation to electrfcTty, heating oil and insurance. In order to raise additional funds for the incoming year. a number of events have been planned, including Big Breakfast. and car boot sale and BBQ. While it is hoped that such events will meet any shortfall in income over expenditure. the continuing escalating costs are particularly challenging for small community groups. The Draft accounts were presented lo the AGM. The final accounts prepared by Daly Park Accountants wll be shared with the Committee and any queries arising will be addressed with accountants. Annual monitoring reports were SLtbmitted lo the Charities Commission in line w¢lh requirements. Once again. I wsh to thank 811 those who have willingly volunteered their time to ARCA, and have helped out with activities throughout the year. Particularly, Roberta our Secretary, Ethel our Treasurer, Derek our Vice Chairlgrass cutter. and Anne who continues to represent ARCA on the Loughshore Care Partnership ILCPI Committee and org8nises the Senlor group meetings. ARCA continue5 to work closely with other rural community groups as opportunities arise. including Deirytrasna, 8irches. Maghery and Aghagallon through LCP .and South Lough Neagh Regeneration Association. J.J. {lan} Abrah8m Reserves pollcy
Ardmore Rural Community Association IA eompany limited by guarantee. not havrng a share capital) TRUSTEES. ANNUAL REPORT for the financial year ended 31 March 2024 ARCA'S aim is to achieve a level of £6,000 cash backed reseNes. Public Benefits Stalemenl 11 In relation to Community development the public benefit ot ARCA is Allhe improved community life through the recreation facilities which we maintsin and provide for use by the local community.. B) 8y organising and facilitsting a variety of social functions al our premises, we enable all sections of our community lo socialise together and reduce the potential problems of isolation in rural communities,. Cl ARCA provide a community ntre for benefit of all local inhabitants. from. parentsl lols. youth groups though lo senior citizen groups.. DI The benefits can be measured by the success of our events and feedback either verbal or written. 21 In relation lo Advanment of health A} The public benefit is the improved knowledge and understanding we provide to groups who allend classes we provide in First aid . Healthy eating I cooking, CPR training etc.. Bl The exercise and fitness classes such as Yoga. and Dance again improve general health and well being of participants., Cl The provision of meals cooked and supplied by our volunteers.. DI All of the above can help the well being of the local inhabitants. 31 In relation lo education Al By providing training and access for senior citizens on use of Internet.. Bl Training on Food I safety and hygiene., Cl Training for volunteers on health and safety., DI All of above can be measured by feedback written or oral to those providing training The benefits lo those receiving training in use of compulersl internet l e-mails. will enable them lo Al communicate with friends / family. Bl purchase items via inlernel if required, including doing their shopping on-line and having it delivered, for isolated rural areas this could be valuable, Cl by giving people access lo computers who may find cost of inlemet too expensive. D} keep up lo date with on4ine news and infom)ation. The benefits lo those receiving training in food hygiene and health and safely will be healthier lifestyle 2nd less risk lo harmftjl food poisoning issues.There are no private benefits or potential harm from any of these objectives. Financial Results Al the end of the financial year the charity has assets of £231,08512023 - £235.173} and liabilities of £19,40012023 £19,401). The nel assets of the charity have decreased by £14,087}. Structure. governance and management Ardmore Rural Community Association is a company limited by guarantee governed by its Memorandum and Articles of Association dated 23Td June 2009.ln the event of the charity being wound up. the liability in respect of the guarantee is limited to £1 per member of the charity. The company is under the control of the directors who are therefore acting as trustees for the charity. Trustees The Iruslees who served throughout the financial year, except as noted, were as follows.. Mr Malcolm Stevenson Miss Helen Parks Mr Joshua Hamill Mr Ma¥k Turkington Mrs Anne Elizabeth Turkington Mr John Joseph Abraham Ms Dora Edgar Mrs Ethel Parks Mrs Mary Elizabeth Stevenson Mr Gary Mccavish Mr Derek Turkinglon Ms Roberta Turkinglon In accordance with the Articles of Association, the directors retire by rotation and, being eligible. offer themselves for re-election. Compllance wlth Sector-WSde Leglslatlon and Standards The charity engages pro-actively with legislation, standards and codes which are developed for the sector. Ardmore Rural Community Association subscribes to and is compliant wlh the followng.. The Companies Act 2006 The Charities SORP IFRS 102)
Ardmore Rural Community Association IA company limited by guarantee. not having a share Gapilall TRUSTEES. ANNUAL REPORT for the financial year ended 31 March 2024 Approved by the Board of Trustees on 17 July 2024 and 819ned on Its behalf by.. Joh Jo$eph Abrah Di
Ardmore Rural Community Association IA CDmpany lifflited by guarantee, not haviny a share capi¢all STATEMENT OF TRUSTEES. RESPONSIBILITIES for the financial year ¢nded 31 March 2024 Th8 trustees. who are also d1CtorS of Ardmoffj Rurdl Cornmunlty Assoelation for the pvrposes of cornpany13w. are responslble for preparlng IhÈ finÈncial statements In accordance with applicable18w Ènd regulations. Company law requir8s the trustees 8s the dtreclots to prepaTe finanal 5faternents for eath finanaal year. Under that law the trustees have eleeled to prepare the financial statemen18 in a¢¢x)rdan¢e with Uniled Kingdom GenoFally Aec8pted Accounting Practice Iunlted Jangdom Accounting Standards and appllcable lawl indudlng FRS 102 '7he Financial Reporbng Slandard applicable in the UK and Republic of Ireland. Section 1A Ismall Erttiliesl. Undei company law the thjstees must not approve the financial ststements ¥nless they are sallsfied that they gNe a true and fair vièw of the stale of affairs of Ihe company and of the surplu5 or deff¢it of the company for that period. In prèparing these fin8nc181 stalemenls. the trustees are required to.- select sullable accountlng politi8$ and apply them consislenUy'. make judgements and 8stim8tg$ that are reasonable and prudènt.. stale whether the financial statements have been prepared in accordance wllh the relevant financial reporting framewo, rdenllfy those st8ndaTd5. and note Ihe effect and th* reasons for any matèrial deparbjre from those st8ndar(Ss: and prepare the financlal statemènts on th8 going COnM basis unless it is inappropriate lo prgsumo Ihal the charity will continuè in operation. Th8 tnJ$tees conffm Ihat they have compfied with tha ab¢)ve requirements in preparing the fjnanual statements. The trustees are responsible for keeping adequate accounbrig records that are 5uffieiènt lo show and explain the charity's transactions and disclose wllh reasonable accurdcy at any time the fjnanclal position of the charity and enable them lo ensure that Ihe financial stalements comply wilh. They are also rèsponsible for safeguardiny the sset5 of the chaiity and hence for tang rea50nablp ¥tgP5 for the prevention and deteclson of fraud and other igUIarltieS. Approved by the Board of Trustees on 17 Juty 2024 and slgned on Its behalf by.. Joh Joseph Abraham
Ardmore Rural Community Association IA cornpany limited by guarantee. not havlng a share capltall INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF TRUSTEES OF ARDMORE RURAL COMMUNITY ASSOCIATION We have examlned the financial statements of the charity for the financial year ended 31 March 2024. whlch comprise the Slalement of Financial Activities {incorporaling an Income and Expenditure Account). the Balance Sheet and the related notes. This report is made solely lo the charity's members, as a body. in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our work has been undertaken so that we might compile the financial slalements that we have been engaged lo compile. report lo the Board of Trustees that we have done so, and stale those matters that we have agreed lo state lo them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility lo anyone other than the charity and the charity's members, as a body, for our work. or for this report. Respoctive rosponsibilitigs of trustees and examlner The charity's trustees (who are also the directors of the company for the purposes of wmpany lawl are responsible for the preparation of the financial statements in accordan with the requirements of the Companies Act 2006. The charity's trustees consider that an audit is not required for this financial year under Chapter 3 of Part 16 of the Companies Act 2006 and that an independent examination is required. 11 is our responsibility to.. exarnine the financial statements under section 65 of the Charities Act., follow the procedures laid down by the general Directions given by the Charity Commisslon for Northem Ireland under section 6519llbl of the Charities Act., and state whether particular matters have come to our attention. Basls of Independent examlnerfs report We have examined your charity financial statements as required under section 65 of the Charities Act and our examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 65(91{bl of the Charities Act. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial slalemenls and seeking explanations from the trustees conceming any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as lo whether the accounts present a 'true and fair. view and the report is limited to those matters sel out in the slalement below. In connection with our examination. no matter has come lo our attention which gives us cause lo believe that in. any material respect.. accounting records were not kept in accordance with section 386 of the Companies Act 2006 the financial statements do not accord with those accounting records the financial slalemenls have not been PTepared in accoidance with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice applicable to charlties preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republi¢ of Ireland (FRS1021 there is further information n88ded for a proper understanding of the accounts to be reached. Independent examiner's statement We have no concerns and have come across no other matters in connection wth the examination lo which attention shoul draw his report in order lo enable a proper understanding of the financial statements to be reached. DA Ch RK & COMPANY LTD d Accountants and Independent Examiners gie Street rte rn Lu magh BT66 6AS Northern Ireland Date: 17 July 2024
Ardmore Rural Community Association {A company Ilmlted by guarantee, not having a share capital) STATEMENT OF FINANCIAL ACTIVITIES Ilncorporating an Ineome and Expendlturo Accounti for the financial year ended 31 March 2024 Unrestricted Restricted Funds Funds 2024 2024 Total Unrestricted Reslricled Funds Funds Funds 2024 2023 2023 Total Funds 2023 Notes as restated Incoming Resources Voluntary Income Activities for generating funds 1.600 1.600 5.389 1.660 1,660 2.947 5,389 2,947 Total incoming resources 5,389 1,600 6.989 2,947 1,660 4,607 Resources Expended Charitable activities 9,476 1,600 11,076 9,290 1,660 10.950 Net incomingloutgoing resources before transfers 14.087} {4.087) 16,343) 16,343) Gmss transfers beeen funds Net movement In funds for the financial year (4.087) 14.0871 16,3431 16,3431 Reconciliation of funds.. Total funds beginning of the year 10 (29,2281 245,000 215,772 122.8851 245.000 222.115 Total funds at the end of the year 133,315) 245.000 211.685 129.2281 245.000 215.772 The Statement of Financial Activities includes all gains and losses recognised in the financial year. All income and expenditure relate to continuing activities. The notes on pages 1110 14 form part of the f5nancial slal8rn8nls
Ardmore Rural Community Association IA company limited by guarnntge, not having a $har¢ ¢apitall Company Number. N1072986 BALANCE SHEET as al 31 March 2024 2024 2023 Notes 8$ restated Flxed Assets Tangible ass$ts 224.060 229.439 Current Assets Debtors Cash at bank and in hand 1,053 5,972 642 5.092 7.025 5,734 Credlt¢rs: Amounts falling due withln one year 119,4001 119,401) Net Currènt Liabilities {12,3751 113.6671 Total Assets less CUnt LTabilities 211,685 215,772 Funds Restricted trust funds General fvnd (unre51ricted) 245,000 133.315) 245,000 (29.2281 Total fvnds 10 211,685 215.772 These financial sialemenls have been prepared in accordan the 5pecrdl provisions relallng to small companlas within Part 15 of the Companies Act 2006. For the financial year ended 31 March 2024 the chaty was entille(t to exemptton from audit under sectlon 477 of Ihe Companies Act 2006.. and no notice has been deposited under section 476. The trustees confirm that the members have not requlred the company to obtain an audit of its financial slalements for the financial year in question in accordance with section 476 of the Companies Act 2006. The trustees acknowledge Iheir responsibilities for eftsuring ihat the charity keeps accounting records which comply with section 386 and for preparing financial slalemenls which glve a true and fair viow of the stsle of affairs of the charity as al the end of the financial year and of its profit and loss for the financial year in accordan¢e with the re4uirernenls of sectlons 394 and 395 and which olherwtse comply wlh the requirements of the Companies Act 2006 relating to finan¢lal slatements, so far a5 appli(able lo the Charity. The financlal statements have been prepad in accordance with the prOs1onS applicable to companies 5vbjecl to the small companies, regime and in accordance FRS 102'The FinancAal Rèporting Standard applicable in the UK and Republic of Ireland" applying Sedon 1A of that standard. Approved by the Board of TTUStees and authorised for issue on 17 July 2024 and signed on Its behalf by MrJohn Josep Director The notes on pBge5 1110 14 fonn part of the financlal ststernenls 10
Ardmore Rural Community Association IA company Ilmlted by guarantee, not having a share ¢apitall NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 31 March 2024 GENERAL INFORMATION Ardmore Rural Community Association is a company limited by guarantee incorporated in Northern Ireland. The registered office of the company is 6 Lennys Road. Derryadd, Lurgan, Co. Armagh, BT66 6QS. Northern Ireland which is also the principal place of business of the company The financial slalemenls have been presented in Pound 1£) which is also the functional currency of the company. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the charity's financial statements. Basis of preparation The financial ststements have been prepared on the going concern basis under the historical cost convention. modified lo include certain items at fair value. The financial statements have been Prepared in accordance with the Slalement of Recommended Practice {SORPI "Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Stsndard applicable in the UK and Republic of Ireland FRS 102" applying Section 1A of that standard. As permitted by the Companies Act 2006. the charity has varied the standard formats in that ad for the Slalement of Financial Activities and the Balance Sheet. Departures from the standard fomats are lo comply with the requirements of the Charlties SORP and are in compliance with section 4.7, 10.6 and 15.2 of that SORP. Statement of compliance The financial statements of the charity for the financial year ended 31 December 2017 have been prepared on the going concem basis and in accordance with the Statement of Recommended Practice ISORPI 'Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting standard applicable in the UK and Republic of Ireland FRS 102" applying Section 1A of that Standard. Incoming Resources Voluntary income or capital is included in the Statement of Financial Activities when the charity is legally entitled to it. ils financial value can be quantified with reasonable Certainty and there is reasonable certainty of ils ultimate receipt. Entitlement lo legacies is considered established when the charity has been notified of a distribution lo be made by the exeeulors. Income received in advance of due perfomiance under a contract is accounted for as deferred income until eamed. Grants for activities are recognised as income when the related conditions for legal entillemenl have been met. All other income is accounted for on an accruals basis. Resources Expended All resources expended are accounted for on an accruals basis. Charitable activities inc]ude costs of services and grants. support costs and depreciation on related assets. Costs of generating funds similarly include fundraising aclivilies. Non-staff ¢osls not attributed to one category of activity are allocated or apportioned pro-rata lo the staffing of the relevant service. Finance, HR, IT and administrative staff costs are directly attributsble to individual activities by obje¢live. Governance c051s are those associated wlh constitutional and statutory requirements. Tangible fixed assets and depreclation Tangible fixed assets are staled at cost or al valuation. less accumulated depreciation. The charge to depreciation is calculated lo write off the original cost or valuation of tsngible fixed assets. less their estimated residual value, over their expected useful lives as follows.. Land and buildings freehold Fixtures, fittings and equipment 20A Slraighl Line 20V/o Straight Line Debtors Debtors are recognised at the settlement amount due after any discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Income recognised by the the charity from government agencies and other co-fvjnders, bul not yel received at year end, is included in debtors. Cash at bank and In hand Cash al bank and in hand comprises cash on deposit al banks requiring les5 than three months notice of withdrawal. 11
continued Ardmore Rural Community Association IA cornpany limited by guarantee. not having a share ¢apltall NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 31 March 2024 Taxatlon No Current or deferred taxation arises as the charity has been granted charitable exemption. Irrecoverable valued added lax is expensed as incurred. The charity's activities fall within the exemptions afforded by the provisions of the Income and Corporation Taxes Act 1988. Accordingly, there is no laxalion charge in these accounts. INCOME DONATIONS AND LEGACIES Unrestricted Restricted Funds Funds 2024 2023 Voluntsry income 1,600 1.600 1,660 OTHER TRADING ACTIVITIES Unrestricted Rastri¢ted Funds Funds 2024 2023 Other trading activities 5,389 5,389 2.947 EXPENDITURE CHARITABLE ACTIVITIES Direct Costs Other Costs Support Costs 2024 2023 Charitable activities 11,076 11,076 10,950 NET INCOMING RESOURCES 2024 2023 Net Incoming Resources are stated after chargingllcreditingl: Depreciation of tangible assets 5,379 5.635 TANGIBLE FIXED ASSETS Land and Fixtures. building$ fittings and freehold equipment Total Cost At 31 March 2024 273,245 2,843 276.088 Depreciation At 1 April 2023 Charge for the financial year 43,720 5,465 2.929 186} 46.649 5,379 Al 31 March 2024 49.185 2.843 52.028 Net book value At 31 March 2024 224,060 224,060 Al 31 March 2023 229,525 1861 229.439 DEBTORS 2024 2023 Prepayments and accrued income 1.053 642 12
continued Ardmore Rural Community Association IA company Ilmited by guarantee, not having a share capital) NOTES TO THE FINANCIAL STATEMENTS for the financial year endeé 31 March 2024 CREDITORS Amounts falling due within one yoar 2024 2023 Other Creditors Accruals and deferred income 19,000 400 19,000 401 19,400 19,401 RESERVES 2024 2023 At the beginning of the year Deficit for the financial year 215.772 14,0871 222.115 16.343} At the end of the year 211.685 215,772 10. FUNDS 10.1 RECONCILIATION OF MOVEMENT IN FUNDS Unrestricted Restricted Funds Funds Total Funds Al 1 April 2022 Movement during the financial year 122,885) (6,343) 245,000 222.115 {6,3431 At 31 March 2023 Movement during the financial year {29,228) 14,087} 245,000 215.772 14,0871 Al 31 March 2024 133,315) 245.000 211,685 10.2 ANALYSIS OF MOVEMENTS ON FUNDS Balance Income Exponditure Transfers between funds Balance 31 March 2024 2023 As restated Rastri¢ted funds ACB & CB Council Grants Departrnent of Agriculture & Rural Development 1,600 1.600 245,000 245,000 245.000 1.600 1.600 245,000 Unrestricted funds Unrestricted General 129.2281 5.069 9.156 133.3151 Total funds 215,772 6.669 10,756 211.685 11. STATUS The charity is limited by guarantee not having a share capllal. The liability of the members is limited. Every member of the company undertakes to contribute to the assets of the company in the event of ils bein9 wound up while they are members, or within one year thereafter, for the payment of the debts and liabilities of the company contracted before they ceased to be members, and the costs, charges and expenses of winding up. and for the adjustment of the rights of the contributors among themselves. such amount as may be required, not exceeding £ 1. 13
ontinued Ardmore Rural Community Association IA company Ilmlted by guarantee, not having a share capital) NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 31 March 2024 12. CONTINGENT LIABILITIES Ardmore Parish Trustees have registered a charge dated 3rd June 2013 over all lands in Folios AR117753 and AR113820 by way of security for monies provided to the ch8rily. The Department of Agriculture and Rural Development has registered a Debenture Mortgage Charge dated 3rd June 2013 over the assets of the company by way of security for grants provided. 13. TRUSTEE REMUNERATION The trustees did not re1Ve, nor did they waive, any remuneration during the current financial year. {2023 £nil). 14. INDEPENDENT EXAMINERS REMUNERATION The independent examiners. Daly Park & Compar>y Ltd, received an independent examination fee of £400 inclusive of vat for their professional work { 2023 £4001. 14