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2024-03-31-accounts

Charity registration number: 108110

iAssist NI

Annual Report and Financial Statements for the Year Ended 31 March 2024

iAssist NI

Contents (continued)

Reference and Administrative Details 1
Trustees' Report 2 to 5
Statement of Trustees' Responsibilities 6
Independent Examiner's Report 7
Statement of Financial Activities 8
Balance Sheet 9
Notes to the Financial Statements 10 to 18

iAssist NI

Reference and Administrative Details

Chairman Mr Augustine Egiomo Trustees Mr Israel Eguaogie Mr Ayodeji Aboyade Mrs Ifueko Agbontaen Charity Registration Number 108110 Principal Office 92 York Road Belfast BT15 3HF Independent Examiner Nigel Beggs FCA Chartered Accountant 17 Carnmoney Road Glengormley Newtownabbey BT36 6HL

Page 1

iAssist NI

Trustees' Report

The trustees present the annual report together with the financial statements of the charity for the year ended 31 March 2024.

Page 2

iAssist NI

Trustees' Report (continued)

Objectives and activities Public benefit

Page 3

iAssist NI

Trustees' Report (continued)

At IASSISTNI, our mission is to create a compassionate and connected world through the power of friendship and support. We are a dedicated befriending charity that believes in the profound impact of human connection, recognising that loneliness and isolation can be deeply detrimental to individuals' mental, emotional, and physical well-being. Our organisation strives to address this growing societal issue by fostering meaningful relationships that uplift and empower vulnerable members of our community.

Why We Exist:

In today's fast-paced and digitally driven world, loneliness has become an alarming epidemic, affecting people of all ages and backgrounds. From seniors experiencing the loss of loved ones to isolated youth facing bullying or lack of social integration, loneliness permeates our society, leading to severe consequences for mental health, self-esteem, and overall quality of life.

Our Solution:

IASSISTNI firmly believes that human connections have the power to heal, nurture, and transform lives. We envision a world where everyone feels valued, heard, and supported, regardless of their circumstances. To achieve this, we have established a compassionate network of dedicated volunteers who act as befrienders, reaching out to those in need and offering friendship, empathy, and understanding.

What We Do:

  1. Befriending Program: Our flagship befriending program connects trained volunteers with individuals who are experiencing loneliness or social isolation. These caring relationships go beyond casual chats, as our befrienders invest their time, energy, and hearts in cultivating genuine friendships.

  2. Community Engagement: We actively engage with local communities to raise awareness about loneliness and its impact on mental health. Through workshops, seminars, and awareness campaigns, we promote the value of human connection and encourage people to reach out to those who may be feeling isolated.

  3. Specialized Support: We offer specialized befriending services for various vulnerable groups, including seniors, individuals with disabilities, refugees, and young people facing difficult life transitions. Our tailored approach ensures that each individual receives the support they need to thrive.

  4. Empowerment and Training: We provide comprehensive training and ongoing support to our volunteers, equipping them with the necessary skills to build meaningful relationships and handle sensitive situations with empathy and professionalism.

Our Impact:

Through our befriending initiatives, we have witnessed incredible transformations in the lives of those we serve. Loneliness dissipates, self-esteem flourishes, and a sense of belonging takes root. We measure our success not only by the number of friendships formed but by the profound positive changes experienced by both befrienders and service users alike.

Join Us in Making a Difference:

By supporting IASSISTNI, you become an agent of change, helping to combat loneliness and create a kinder, more compassionate society. Together, we can make a lasting impact on the lives of those who feel disconnected and bring hope and joy back into their world.

Join us today, and let's build a future where no one feels alone.

Contact: 92 York Road, Belfast. BT15 3HF

Website: www.iassistni.com Email: info@iassistni.com Phone: 02895430670

IASSISTNI is a registered charity [Charity Number: 108110] committed to the public benefit and making a positive difference in the lives of those we serve.

Page 4

iAssist NI

Trustees' Report (continued)

The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.

Structure, governance and management Financial instruments

Objectives and policies

The charity’s activities expose it to a number of financial risks including credit risk, cash flow risk and liquidity risk. The use of financial derivatives is governed by the charity’s policies approved by the board of trustees, which provide written principles on the use of financial derivatives to manage these risks. The charity does not use derivative financial instruments for speculative purposes.

Cash flow risk

The charity’s activities expose it primarily to the financial risks of changes in foreign currency exchange rates and interest rates. The charity uses foreign exchange forward contracts and interest rate swap contracts to hedge these exposures.

Interest bearing assets and liabilities are held at fixed rate to ensure certainty of cash flows.

Credit risk

The charity’s principal financial assets are bank balances and cash, trade and other receivables, and investments. The charity’s credit risk is primarily attributable to its trade receivables. The amounts presented in the balance sheet are net of allowances for doubtful receivables. An allowance for impairment is made where there is an identified loss event which, based on previous experience, is evidence of a reduction in the recoverability of the cash flows. The credit risk on liquid funds and derivative financial instruments is limited because the counterparties are banks with high credit-ratings assigned by international credit-rating agencies.

The charity has no significant concentration of credit risk, with exposure spread over a large number of counterparties and customers.

Liquidity risk

In order to maintain liquidity to ensure that sufficient funds are available for ongoing operations and future developments, the charity uses a mixture of long-term and short-term debt finance.

Further details regarding liquidity risk can be found in the Statement of accounting policies in the financial statements.

The annual report was approved by the trustees of the charity on 29 October 2024 and signed on its behalf by:

......................................... Mr Augustine Egiomo Chairman 31st November 2024

Page 5

iAssist NI

Statement of Trustees' Responsibilities

The trustees are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.

The law applicable to charities requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charities (Accounts and Reports) Regulations 2008, and the provisions of the constitution. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Approved by the trustees of the charity on 29 October 2024 and signed on its behalf by:

......................................... Mr Augustine Egiomo Chairman

31st November 2024

Page 6

iAssist NI

Independent Examiner's Report to the trustees of iAssist NI

I report to the trustees on my examination of the accounts of iAssist NI for the year ended 31 March 2024.

Responsibilities and basis of report

As the charity trustees of iAssist NI you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act (Northern Ireland) 2008. You are satisfied that the accounts of iAssist NI do not require an audit under section 65(2) of the Act and that an independent examination is needed.

I report in respect of my examination of the iAssist NI's accounts carried out under section 65 of the Charities Act (Northern Ireland) 2008. In carrying out my examination I have followed the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act (Northern Ireland) 2008. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the trustees concerning 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 to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the next statement.

Independent examiner’s statement

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 as required by section 63 of the 2008 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view' which is not a matter considered as part of an independent examination.

  4. there is further information needed for a proper understanding of the accounts to be reached.

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 accounts to be reached.

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...................................... Nigel Beggs FCA Chartered Accountant Chartered Accountants Ireland

17 Carnmoney Road Glengormley Newtownabbey BT36 6HL

29 October 2024

Page 7

iAssist NI

Statement of Financial Activities for the Year Ended 31 March 2024

Note
Income and Endowments from:
Donations and legacies
Total income
Expenditure on:
Raising funds
Total expenditure
Net income
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
10
Note
Income and Endowments from:
Donations and legacies
Total income
Expenditure on:
Raising funds
Total expenditure
Net expenditure
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
10
Unrestricted
funds
£
32,748
32,748
(20,558)
(20,558)
12,190
12,190
14,118
26,308
Unrestricted
funds
£
19,593
19,593
(26,722)
(26,722)
(7,129)
(7,129)
20,947
13,818
Total
2024
£
32,748
32,748
(20,558)
(20,558)
12,190
12,190
14,118
26,308
Total
2023
£
19,593
19,593
(26,722)
(26,722)
(7,129)
(7,129)
20,947
13,818

All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2023 is shown in note 10.

The notes on pages 10 to 18 form an integral part of these financial statements. Page 8

iAssist NI

(Registration number: 108110) Balance Sheet as at 31 March 2024

Note
Fixed assets
Tangible assets
6
Current assets
Debtors
7
Cash at bank and in hand
8
Creditors: Amounts falling due within one year
9
Net current assets
Net assets
Funds of the charity:
Unrestricted income funds
Unrestricted funds
Total funds
10
2024
£
9,221
3,634
13,933
17,567
(480)
17,087
26,308
26,308
26,308
2023
£
9,482
1,854
2,882
4,736
(400)
4,336
13,818
13,818
13,818

The financial statements on pages 8 to 18 were approved by the trustees, and authorised for issue on 29 October 2024 and signed on their behalf by:

......................................... Mr Augustine Egiomo Chairman

31st November 2024

The notes on pages 10 to 18 form an integral part of these financial statements. Page 9

iAssist NI

Notes to the Financial Statements for the Year Ended 31 March 2024

1 Accounting policies

Statement of compliance

The financial statements have been prepared in accordance with the second edition of the Charities Statement of Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.

Basis of preparation

iAssist NI meets the definition of a public benefit entity under FRS 102. The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

Going concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.

Income and endowments

Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.

Donations and legacies

Donations and legacies are recognised on a receivable basis when receipt is probable and the amount can be reliably measured.

Grants receivable

Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.

Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.

Raising funds

These are costs incurred in attracting voluntary income, the management of investments and those incurred in trading activities that raise funds.

Page 10

iAssist NI

Notes to the Financial Statements for the Year Ended 31 March 2024 (continued)

Support costs

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.

Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

Tangible fixed assets

Individual fixed assets costing £0.00 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation and amortisation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Page 11

iAssist NI

Notes to the Financial Statements for the Year Ended 31 March 2024 (continued)

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Statement of Financial Activities over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the charity has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Fund structure

Unrestricted income funds are general funds that are available for use at the trustees discretion in furtherance of the objectives of the charity.

Financial instruments

Classification

Financial assets and financial liabilities are recognised when the charity becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the charity after deducting all of its liabilities.

Recognition and measurement

All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified as at fair value through profit or loss, which are initially measured at fair value (which is normally the transaction price excluding transaction costs), unless the arrangement constitutes a financing transaction. If an arrangement constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Financial assets and liabilities are only offset in the statement of financial position when, and only when there exists a legally enforceable right to set off the recognised amounts and the charity intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Financial assets are derecognised when and only when a) the contractual rights to the cash flows from the financial asset expire or are settled, b) the charity transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or c) the charity, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Financial liabilities are derecognised only when the obligation specified in the contract is discharged, cancelled or expires.

Page 12

iAssist NI

Notes to the Financial Statements for the Year Ended 31 March 2024 (continued)

Debt instruments

Debt instruments which meet the following conditions are subsequently measured at amortised cost using the effective interest method:

(a) The contractual return to the holder is (i) a fixed amount; (ii) a positive fixed rate or a positive variable rate; or (iii) a combination of a positive or a negative fixed rate and a positive variable rate.

(b) The contract may provide for repayments of the principal or the return to the holder (but not both) to be linked to a single relevant observable index of general price inflation of the currency in which the debt instrument is denominated, provided such links are not leveraged.

(c) The contract may provide for a determinable variation of the return to the holder during the life of the instrument, provided that (i) the new rate satisfies condition (a) and the variation is not contingent on future events other than (1) a change of a contractual variable rate; (2) to protect the holder against credit deterioration of the issuer; (3) changes in levies applied by a central bank or arising from changes in relevant taxation or law; or (ii) the new rate is a market rate of interest and satisfies condition (a).

(d) There is no contractual provision that could, by its terms, result in the holder losing the principal amount or any interest attributable to the current period or prior periods.

(e) Contractual provisions that permit the issuer to prepay a debt instrument or permit the holder to put it back to the issuer before maturity are not contingent on future events, other than to protect the holder against the credit deterioration of the issuer or a change in control of the issuer, or to protect the holder or issuer against changes in levies applied by a central bank or arising from changes in relevant taxation or law.

(f) Contractual provisions may permit the extension of the term of the debt instrument, provided that the return to the holder and any other contractual provisions applicable during the extended term satisfy the conditions of paragraphs (a) to (c).

Debt instruments that are classified as payable or receivable within one year on initial recognition and which meet the above conditions are measured at the undiscounted amount of the cash or other consideration expected to be paid or received, net of impairment.

With the exception of some hedging instruments, other debt instruments not meeting these conditions are measured at fair value through profit or loss.

Commitments to make and receive loans which meet the conditions mentioned above are measured at cost (which may be nil) less impairment.

Investments

Investments in non-convertible preference shares and non-puttable ordinary or preference shares (where shares are publicly traded or their fair value is reliably measurable) are measured at fair value through profit or loss. Where fair value cannot be measured reliably, investments are measured at cost less impairment.

Investments in subsidiaries and associates are measured at cost less impairment. For investments in subsidiaries acquired for consideration including the issue of shares qualifying for merger relief, cost is measured by reference to the nominal value of the shares issued plus fair value of other consideration. Any premium is ignored.

Page 13

iAssist NI

Notes to the Financial Statements for the Year Ended 31 March 2024 (continued)

Derivative financial instruments

The charity uses derivative financial instruments to reduce exposure to foreign exchange risk and interest rate movements. The charity does not hold or issue derivative financial instruments for speculative purposes.

Derivatives are initially recognised at fair value at the date a derivative contract is entered into and are subsequently remeasured to their fair value at each reporting date. The resulting gain or loss is recognised in statement of financial activities immediately unless the derivative is designated and effective as a hedging instrument, in which event the timing of the recognition in statement of financial activities depends on the nature of the hedge relationship.

Fair value measurement

The best evidence of fair value is a quoted price for an identical asset in an active market. When quoted prices are unavailable, the price of a recent transaction for an identical asset provides evidence of fair value as long as there has not been a significant change in economic circumstances or a significant lapse of time since the transaction took place. If the market is not active and recent transactions of an identical asset on their own are not a good estimate of fair value, the fair value is estimated by using a valuation technique.

2 Income from donations and legacies

Donations and legacies;
Donations from individuals
Grants, including capital grants;
Grants from other charities
Total for 2024
Total for 2023
Unrestricted
funds
General
£
11,858
17,000
28,858
19,593
Total
funds
£
11,858
17,000
28,858
19,593

3 Expenditure on raising funds

a) Costs of trading activities

Page 14

iAssist NI

Notes to the Financial Statements for the Year Ended 31 March 2024 (continued)

Note
Costs of goods sold
Allocated support costs
Total for 2024
Total for 2023
Unrestricted
funds
General
£
9,658
10,900
20,558
26,722
Total
funds
£
9,658
10,900
20,558
26,722

Page 15

iAssist NI

Notes to the Financial Statements for the Year Ended 31 March 2024 (continued)

Total costs £

4 Trustees remuneration and expenses

5 Taxation

The charity is a registered charity and is therefore exempt from taxation.

6 Tangible fixed assets

Cost
At 1 April 2023
Additions
At 31 March 2024
Depreciation
At 1 April 2023
Charge for the year
At 31 March 2024
Net book value
At 31 March 2024
At 31 March 2023
7
Debtors
Trade debtors
Other debtors
Furniture and
equipment
£
12,943
1,033
13,976
3,461
1,294
4,755
9,221
9,482
2024
£
1,630
2,004
3,634
Furniture and
equipment
£
12,943
1,033
13,976
3,461
1,294
4,755
9,221
9,482
2024
£
1,630
2,004
3,634
Total
£
12,943
1,033
13,976
3,461
1,294
4,755
9,221
9,482
2023
£
(150)
2,004
13,976
3,461
1,294
4,755
9,221
9,482
2024
£
1,630
2,004
3,634
1,854

8 Cash and cash equivalents

Page 16

iAssist NI

Notes to the Financial Statements for the Year Ended 31 March 2024 (continued)

Cash on hand
Cash at bank
9
Creditors: amounts falling due within one year
Accruals
10 Funds
Balance at 1
April 2023
£
Unrestricted funds
General
14,118
Balance at 1
April 2022
£
Unrestricted funds
General
20,947
11 Analysis of net assets between funds
Tangible fixed assets
Current assets
Current liabilities
Total net assets
Incoming
resources
£
32,748
Incoming
resources
£
19,593
2024
£
695
13,238
13,933
2024
£
480
Resources
expended
£
(20,558)
Resources
expended
£
(26,722)
Unrestricted
funds
General
£
9,221
17,567
(480)
26,308
2023
£
-
2,882
2,882
2023
£
400
Balance at 31
March 2024
£
26,308
Balance at 31
March 2023
£
13,818
Total funds at
31 March
2024
£
9,221
17,567
(480)
26,308

Page 17

iAssist NI

Notes to the Financial Statements for the Year Ended 31 March 2024 (continued)

Tangible fixed assets
Current assets
Current liabilities
Total net assets
12 Analysis of net funds
Cash at bank and in hand
Net debt
Cash at bank and in hand
Net debt
Unrestricted
funds
General
£
9,482
4,736
(400)
13,818
At 1 April
2023
£
2,882
2,882
At 1 April
2022
£
10,265
10,265
Total funds at
31 March
2023
£
9,482
4,736
(400)
13,818
At 31 March
2024
£
2,882
2,882
At 31 March
2023
£
10,265
10,265

13 Related party transactions

Page 18

iAssist NI

Statement of Financial Activities by fund for the Year Ended 31 March 2024

Income and Endowments from:
Donations and legacies
Total income
Expenditure on:
Raising funds
Total expenditure
Net income/(expenditure)
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
Total
Unrestricted
Funds
2024
£
32,748
32,748
(20,558)
(20,558)
12,190
12,190
14,118
26,308
Total
Unrestricted
Funds
2023
£
19,593
19,593
(26,722)
(26,722)
(7,129)
(7,129)
20,947
13,818

This page does not form part of the statutory financial statements. Page 19

iAssist NI

Detailed Statement of Financial Activities for the Year Ended 31 March 2024

Income and Endowments from:
Donations and legacies (analysed below)
Total income
Expenditure on:
Raising funds (analysed below)
Total expenditure
Net income/(expenditure)
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
Total
2024
£
32,748
32,748
(20,558)
(20,558)
12,190
12,190
14,118
26,308
Total
2023
£
19,593
19,593
(26,722)
(26,722)
(7,129)
(7,129)
20,947
13,818

This page does not form part of the statutory financial statements. Page 20

iAssist NI

Detailed Statement of Financial Activities for the Year Ended 31 March 2024 (continued)

Donations and legacies
Appeals and donations
Grants - other agencies
Other income
Raising funds
Direct costs
Staff training
Travelling
Volunteer expenses
Rent and rates
Insurance
Repairs and maintenance
Telephone and fax
Office expenses
Computer software and maintenance costs
Trade subscriptions
Sundry expenses
Advertising
Accountancy fees
Legal and professional fees
Bank charges
Depreciation of office equipment
Total
2024
£
11,858
17,000
3,890
32,748
(9,658)
-
(1,914)
(1,276)
-
(502)
(2,235)
(80)
(1,169)
(1,598)
-
-
(92)
(480)
(200)
(60)
(1,294)
(20,558)
Total
2023
£
19,593
-
-
19,593
(11,660)
(2,996)
(2,126)
(893)
(184)
(521)
-
(419)
(2,013)
(2,555)
(536)
(440)
(260)
(420)
(485)
(60)
(1,154)
(26,722)

This page does not form part of the statutory financial statements. Page 21