Company Registration Number.. N1649713 Charity Number: 108699 R8 Church IA company limited by guarantee, not having a share capltall Annual Report and Unaudited Financial Statements for the financial year ended 31 December 2024 Daly Park & Company Ltd 4 Carnegie Street Lurgan Co. Armagh BT66 6AS Northern Ireland
R8 Church IA company Ilmlted by guarantee, not having a Share capital) CONTENTS Page Reference and Administrative Information Trustees, Annual Report 4-10 Statement of Trustees, Responsibilities Independent Examiner's Report 12 statement of Financial Activities Balance Sheet 14 Notes to the Financial Statements 15-19
R8 Church IA company limited by guarant99. not having a shara capltall REFERENCE AND ADMINISTRATIVE INFORMATION Trustees Philip Craig Peter Mcmurray Jonathan Walker Charity Number in Northgrn Ireland 108699 Company Registration Numbgr N1649713 Registered Office and Principal Address 2a Carrickblacker Avenue Portadown Craigavon Co. Armagh BT63 5BB Northern Ireland Independent Examiner Daly Park & Company Ltd 4 Carnegie Slfeel Lurgan Co. Armagh BT66 6AS Northern Ireland Principal Bankers HSBC 52156 Meadow Lane Portadown Co. Airnagh BTS2 3NJ Northern Ireland
R8 Church IA company limit•d by guarant••, not havlng a share capltall TRUSTEES. ANNUAL REPORT for the financial year ended 31 December 2024 The trustees present their Trustees. Annual Report. combining the Directors, Report and Trustees, Report, and the unaudited financial slalements for the financial year ended 31 December 2024. The financial statements are prepared in accordance with the Companies Act 2006, FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland and AoUntIng and Reporting by Charities.. Statement of Recommended Practice applicable lo charities preparing their financial slalements 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 Iruslees of the charity are also charity Iruslees for the purpose of charity law and under the charity's constitution are known as members of the board of Iruslees. In this report the Iruslees of R8 Church present a summary of ils purpose, governance, aclivilies, achievements and finan8 for the financial year 31 Dernber 2024. The charity is a registered charity and hence the report and results are presented in a fom which complies with the requirements of the Companies Act 2006 and. although not obliged lo comply with the Slalemenl ol Recommended Practice applicable In the UK and RepLJblic of Ireland FRS 102, the organisalion ha5 implemented ils recommendations where relevant in these financial stalemenls. Principal Activity The advancement of Christian Faith. Mission. Objectivas and Strategy Objectives As a church we aim lo maintain the Christian Faith as slated in our Core Values. We are passionate about reaching out in our community lo practically show the love of God by meeting the needs of individuals. We provide services and events such as.. 1. A crèche on Sunday mornings for those who allend our services. 2. R8 Kids for the children that are primary school age. 3. Multiple services weekly for people lo engage in worship, leaching and community. 4. We have multiple Groups. This is a place where people meet with a cornmon interest. We have both study and interest Groups. One Is educational and the other is more communty focused. 5. R8 youth meets weekly for 11-18 years olds. 6. We run a Growth Track Monthly, this helps people lo discover their gifts, personality & purpose.
R8 Church IA Company limited by guarantee, not having a sharg capitsll TRUSTEES, ANNUAL REPORT for the financial year ended 31 December 2024 +:14Y*..: ::' :': '
R8 Church IA company limlted by guarantee, not having a share ¢apitall TRUSTEES, ANNUAL REPORT for the financial year ended 31 December 2024 .lJ OUIAEACH TH
R8 Church IA company limited by guarantee. not havlng a sharo capltall TRUSTEES. ANNUAL REPORT for the financial year ended 31 December 2024 &EfftWEDAY
R8 Church IA Company limited by guarantee, not having a share ¢apitall TRUSTEES. ANNUAL REPORT for the financial year ended 31 December 2024 Review of Activities, Achievements and Performance Activities in 2024 Weekend Gatherings R8 Crèche & Kids R8 Youth Interest Groups Study Group5 Serveday - Growth Track Team Nights Freedorn Course Alpha Course Sisterhood Men's 8reakfast Monthly Summerblasl -S¢hool Uniform Shop Compassion Ministry al Christmas
R8 Church IA eompany Ilmlted by guarantee, not having a share capital) TRUSTEES. ANNUAL REPORT for the financial year ended 31 December 2024 Our vision as a church has four steps.. 1. Know God (Weekend servis) 2. Find freedom (Groups) 3. Discover Purpose (Growth Trackl 4. Make a difference. IDreamleaml Sunday Services- We continue lo run two services on a Sunday morning at 11.'OOam & Youth & Young Adults Sunday night al 6.'30pm. These ServIS have both grown in number. from 100- 200 people engaging in our church community weekly. Our welcome team has been working hard connecting with all the new visitors coming into these gatherings. Groups - There are types of groups. Interest groups and study groups. These groups meet in various locations from the church building, coffee shops and even in peoples homes. In study groups, people are actively learning more about th@ Christian religion and engaging in activities such as prayer and discussion. Growth Track~ we continue lo run this Class. we have been able to bring 50+ people through our Growth track classes. This allows people lo participate in a personality lesl and spiritual gifts lesl, in order to help personal & spiritual growth and also build Self Esteem and self-awareness for the individual person. Dreamteam This Is the core people in the church who run all our events and ministries. They also contribute lo the financial running of the church. We had approximately 50 people regularly attending our Team nights, which happens quarterly. Financial Review The results for the financial year are sel out on page and additional notes are provided showing income and 8xpendilure in greater detail. Financial Results Al the end of the financial year the charity has assets of £186,036 (2023 - £159,578> and liabilities of £3.292 12023 £6,398>. The nel assets of the charity have increased by £29,564. Reserves Position and Policy The aim is lo achieve a level of free reserves of £60,000, which the Iruslees believe is essential lo the ongoing work and aims of the charity and would cover 6 months running costs ol the charity's activities. Free reserves are those unreslricled reSee$, not designated nor invested in fixed assets which are available for general use. Reference and Administrative details PUBLIC BENEFIT STATEMENT In selling our objectives and planning our activities for the year the trustees have given careful consideration to the Charity Commission lor Northern Ireland's slalutory guidance on public benefit lo ensure Ihat the a¢livities have helped achieve the charity purpose and provide a benefit lo the beneficiaries. Trustees The trustees who served throughout the financial year, except as noted, were as follows.. Philip Craig Peter Mcmurray Jonathan Walker In accordance with the Constitution. the trustees retire by rolalion and. being eligible, offer themselves for re-election. Compliance with Sgctor-wide Legislation and Standards The charity engages pro-actively with legislation. standards and codes which are developed for the sector. R8 Church subscribes lo and is compliant with the following". The Companies Act 2006 The Charities SORP IFRS 1021 Approved by the Board ofTrustees on 16 September 2025 and signed on its behalf by: Philip Trustae
R8 Church IA company limited by guaranto0, not havlng a sharè eapltall STATEMENT OF TRUSTEES, RESPONSIBILITIES for the financial year ended 31 December 2024 The trustees, who are also directors of R8 Church for the purposes of company law, are responsible for preparing the financial statements in accordan with applicable law and regulations. Company law requires the Iruslees as the directors to prepare financial slalemenls for each financial year. Under that law the trustees have elected to prepare the financial slalements in accordance with United Kingdorn Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable lawl including FRS 102 The Financial Reporting Standard applicable In the UK and Republic of Ireland Section 1 A Ismall Enliliesl. Under company law the trustees musl not approve the financial statements unless they are satisfied that they give a true and fair view of the slate of affairs of the company and of the surplus or deficit of the company for that period. In preparing these financial slalemenls, the trustees are required lo. select suitable accounting policies and apply them consistently", make iudgemenls and estimates that are reasonable and prudent., slate whether the financial slalemenls have been prepared in accordance with the relevant financial reporting framework, identify those standards, and note the effect and the reasons for any material departure from those standards., and prepare the financial slalements on the going conrn basis unless il is inappropriate lo presume that the charity will continue in operation. The Iruslees confirm that they have complied with the above requirements in preparing the financial slalemenls. The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy al any lime the financial position ol the charity and enable them lo ensure that the financial slalemenls comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking ieasonable steps for the prevention and detection of fraud and other IrregLJlarities. Approved by the Board of Trustees on 16 September 2025 and signed on its behalf by- Philip Craig Trustee 10
R8 Church IA company Ilmlted by guarantee, not having a share capitall INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF TRUSTEES OF R8 CHURCH We have examined the financial statements of the Charity for the financial year ended 31 December 2024, which comprise the Slalemenl of Financial Activities (incorporating 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 1 S 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 slate those matters that we have agreed to slate lo them in this report and for no other purpose. To the fullest exlenl 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. Respective rasponsibilities of trustees and examiner The charity's Iruslees (who are also the directors of the company for the purposes of company lawl are responsible for the preparation of the financial slalemenls in accordance with the requirements ol 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 lo.. examine the financial slalements under section 65 of the Charities Act., follow the procedures laics down by the general Di¢t10nS given by the Charity Commission for Northern Ireland undei section 6519llbl of the Charities Act", and slate whether particular matters have come to our attention. Basis of independent examin8r's report We have examined your charity financial slalements as required under section 65 of the Charities Act and our examination was Carried out in accordan with the general Directions given by the Charity Commission for Northern Ireland under section 6519llbl of the Charities Act. An examination includes a review ol the accounting records kept by the charity and a comparison ol the financial statements presented with those records. 11 also Includes consideration of any unusual Items or disclosures in the financial slalements and seeking explanations from the Iruslees concerning any such mallers. 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 'lfue and fair, view and the report is limited lo those matters sel out in the statement below. In connection with our examination, no matter has come to our attention whi¢h 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 statements have not been prepared in accordance with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice applicsble to charilieg preparing their accounts in accordan with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS1021 there is further information needed for a proper understanding of the accounts to be r&ached. Independent examiner's ststement We have o concerns and have come across no other mallers in Gonnection with the examination lo which attention should drawn in report in order to enable a proper understanding of the financial statements lo be reached. DAL 4Ca Lurg RK&C gie Street PANY LTO rmagh BT66 6AS Northern Ireland Date: 16 September 2025 11
R8 Church IA company Ilmlted by guarantee, not havlng a share capitall STATEMENT OF FINANCIAL ACTIVITIES Ilncorporating Income and Expendlture Account) for the financial year ended 31 December 2024 Unrestricted Funds 2024 Total Unrestricted Funds Funds 2024 2023 Total Funds 2023 Noto$ Income Oonalions and legacies Investments 165.297 3,234 165,297 3,234 157,650 1.642 157,650 1,642 Total income 1 $8,531 168.531 159,292 159,292 Expenditure Charitable activities 138,967 138,967 127,171 127,171 Net ineornellexpenditure} 29.564 29,564 32,121 32,121 Transfers beeen funds Ngt movement in fund5 for the financial year 29.564 29,564 32.121 32,121 Reconciliation of funds: Total funds beginning of the year 13 153.180 153,180 121.059 121,059 Totsl funds atthe end of the year 182,744 182,744 153.180 153,180 The Statement of Financial Activities includes all gains and losses recognised in the financial year. All income and expenditure relate lo continuing aclivilies. The nolos on pages 14 to 18 fomi part of the financial slalements
R8 Church IA company Ilmlted by guarantee, not having a share capitall Company Number.. N1649713 BALANCE SHEET as al 31 December 2024 2024 2023 Notes Fixed Assets Tangible assets 24,964 29,156 Current Assets Debtors Cash at bank and in hand 10 24,628 136.444 21,458 108.964 161.072 130,422 Creditors: Amounts falling due within one year 13,2921 16,3981 Net Current Assets 157.780 124,024 Total Assets less Current Liabilities 182,744 153.180 Funds Designated funds Iunrestricledl General fund lunrestricledl 1 $0,000 32,744 120,000 33,180 Total funds 13 182,744 153,180 These financial slalemenls have been prepared in accordance with the special provisions relating lo small companies within Part 15 of the Companies Act 2006. For the financial year ended 31 December 2024 the charity was entitled lo exemption from audit under section 477 of the Companies Act 2006," and no notice has been deposited under section 476. The trustees confirm that the members have not required the company lo obtain an audit of its financial slalemenls for the financial year in question In accordance with section 478 of the Cofflpanies Act 2006. The trustees acknowledge their responsibilities for ensuring that the charity keeps accounting records which comply with section 386 and lor preparing financial statements which give a true and fair view of the slate of affairs of the charity as at the end of the financial year and of ils profit and loss for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating lo financial slatemenls, so far as applicable to the charity. The financial statements havè been prepad in accordance with the provisions applicable lo companies subject lo the small companies, regime and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland applying Section 1 A Df that Standard. Approvod by the Board of Trustees and authorised for issue on 16 September 2025 and signed on its behalf by Philip Craig Trustee The notes on pages 14 to 18 lom part of the financial statements 13
R8 Church IA company limited by guaiantee, not having a share capital) NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 31 December 2024 GENERAL INFORMATION R8 Church is a company limited by guarantee incorporated in Northern Ireland. The registered office ol the charity is 2a Carrickblacker Avenue. Portadown. Craigavon, Co. Armagh, 8T63 5BB, Northern Ireland which is also the principal place of business of the charity. The financial statements have been presented in Pound (£1 which is also the functional currency of the charity. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The following accounting poliryes have been applied consislenlly in dealing with items which are consmlered material in relation to the charity's financial stalemenls. Basi5 of preparation The financial slalemenls have been prepared on the going concern basis under the historical cost convention, modified lo include certain items al fair value. The financial statements have been prepared in accordance with the Slalemenl of Recommended Practice ISORPI "Accounting and Reporting by Charities pteparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic ol Ireland FRS 102" applying Section 1A of that Standard. As pemitted by the Companies Act 2006, the charity has varied the standard formals in that act lor the Slalemenl ol Financial Activities and the Balance Sheet, Departures from the standard formals are lo comply with the requirernenls of the Charities SORP and are in compliance with section 4.7, 10.6 and 15.2 of that SORP. Statement of compliance The financial 51alements of the charity for the fi'nancial year ended 31 December 2017 have been prepared on the going concern 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. Fund accounting The following are the categories of funds maintained.. Re$tri¢ted funds Restricted funds represent income received which can only be used for particular purposes. as specified by the donors. Such purposes are within the overall objectives of the charity. Unrestricted fund$ Unrestricted funds consist of General and Designated funds. General funds represent amounts which are expendable at the discretion ol the board, In furtherance of the objectives of the charity. Designated funds comprise unre51ricted funds that the board has, al Ils discretion, sel aside for particular purposes. These designations have an administrative purpose only, and do not legally reslri¢l the board's discretion lo apply the fund. Income Income is recognised by inclusion in the Slalement of Financial Activities only when the charity is legally entitled lo the income, performance conditions allached lo the Ilemlsl ol income have been mel. the amounts Involved can be measured with sufficient reliability and it is probable that the income will be received by the charity. Income from charitable activities Income from charitable activities include income earned from the supply of seroices under conlraclual arrangements and from performan related grants which have conditions that specify the provision of particular services lo be provided by the charity. Income from government and other co-funders is rècognised when the charity is legally en1111ed lo the income because il is fulfilling the conditions contained in the related funding agreernents. Vvhere a grant is received in advan, its recognition is deferred and included in creditors. Where entitlement occurs before income is received, it is accrued in debtors. Grants from govemments and other co-funders typically include one of the following types of conditions". Performance based conditions.. whereby the charity Is contractually entitled to ILJnding only to the extent that the core objectives of the grant agreement are achieved. Where the charity is meeting the core objectives of a grant agreement, il recognises the related expendiluo. lo the extent that il is reimbursable by the donor, as 14
continued R8 Church IA company limited by guarantèè, not havlng a share capltall NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 31 December 2024 income. -Time based conditions.. whereby the charty is contractually enlilled to funding on the condition that il is ulilised in a particular period. In these cases the Charity recognises the income lo the extent il is ulilised within the period specified in the agreement. In the absence of sijch conditions, assuming that receipt is probable and the amount can be reliably measured, grant income is recognised once the charity is notified of entitlement. Grants received towards capital expenditure are credited lo the Statement of Financial Aclivilies when received or receivable, whichever is earlier. Expenditure Expenditure is analysed between costs of charitable activities and raising ftjnds. The costs of each activity are separately accumulated and disclosed, and analysed according lo their major components. Expenditure is recognised when a legal or conslruclive obligation exists as a result of a past event, a transfer of economic benefits is required in settlement and the amount of the obligation can be reliably measured. Support costs are those functions that assist the work of the charity bul ¢annol be attributed lo one activity. Such costs are allocated lo activities in proportion lo staff ts'me spent or other suitable measure for each activity. Tangible fixed assets and depreciation Tangible fixed assets are slated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated lo write off the original cost or valuation of tangible fixed assets. less their eslimaled residual value, over their expected useful lives as follows.. Fixtures, fittings and equipment 100/0 Slraighl line Debtors Debtors are recognised al 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 charity from government agencies and other co-funders, but not yel received al financial 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 less than three months notice of withdrawal. Taxation and deferred tsxation No current or deferred laxalion arises as the charity has been granted charitable exemption. Irrecoveiable valued added lax is expensed as incurred. Deferred tax is recognised in respect of all liming differences that have originated but not reversed at the balance sheet dale where transactions or events have OCCLJrred al that date that will result in an obligation lo pay mo tax in the future, or a right lo pay less lax in the future. Timing differences are temporary differences bebween the charity's taxable Income and ils results as stated in the financial slalements. Deferred lax is measured on an undiscounled basis at the lax rates that are anticipated to apply in the period5 in which the liming differenTrs are expected lo reverse, based on lax rates and laws that have been enacted or subslanlively enacted by the balance sheet date. INCOME DONATIONS AND LEGACIES Unrestricted Restricted Funds Funds 2024 2023 Donations and legacies 165,297 165.297 157.650 INVESTMENTS Unrgstrictgd Rgstrictgd Funds Funds 2024 2023 Investments 3.234 3.234 1,642 EXPENDITURE 15
continued R8 Church IA company Ilmitèd by guarante8, not having a $hare capital) NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 31 December 2024 HARITABLE ACTIVITIES Direct Costs Other Costs Support Costs 2024 2023 Expenditure on charitable activites 138,967 138,967 127.171 SUPPORT COSTS Charitable Activities 2024 2023 Support 138,967 138,967 127.171 ANALYSIS OF SUPPORT COSTS 2024 2023 Support 138,967 127,171 NET INCOME 2024 2023 Net Income is stated after Chargingllcreditingl: Depreciation of tangible assets 4,658 4.612 INVESTMENT AND OTHER INCOME 2024 2023 Bank interest 3.234 1,642 EMPLOYEES AND REMUNERATION Number of employogs The average number of persons employed (including executive Irusleesl during the financial year was as follows.. 2024 Number 2023 Number Employees The staff costs cornprise.. 2024 2023 Wages and salaries 40.636 36,098 16
continued R8 Church IA company Ilmited by guarantee. not having a share capitall NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 31 December 2024 TANGIBLE FIXED ASSETS Fixturas, fittings and equipment Total Cost Al 1 January 2024 Additions 46,118 466 46.118 466 Al 31 December 2024 46,584 46.584 Depreciation At 1 January 2024 Charge for the financial year 16,962 4,658 16,962 4,658 At 31 December 2024 21,620 21,620 Net book value Al 31 December 2024 24,964 24,964 Al 31 December 2023 29,156 29,156 DEBTORS 2024 2023 Prepayments and accrued income 24.628 21.458 11. CREDITORS Amounts falling due within one year 2024 2023 Bank overdrafts Trade creditors Taxation and social security costs Accruals and deferred income 1,050 1,107 918 3,323 745 838 1,709 3.292 6.398 12. RESERVES 2024 2023 At the beginning of the year Surplus for the financial year 153.180 29,564 121.059 32.121 At the end of the year 182,744 153,180 13. FUNDS 13.1 RECONCILIATION OF MOVEMENT IN FUNDS Unrestricted Funds Total Funds At 1 January 2023 Movement during the financial year 121,059 32,121 121,059 32,121 Al 31 December 2023 Movement during the financial year 153,180 29.564 153,180 29,564 Al 31 Dernber 2024 182,744 182,744 17
continued R8 Church IA company Ilmlted by guarantee, not having p share capital) NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 31 December 2024 13.2 ANALYSIS OF MOVEMENTS ON FUNDS Balancg 1 January 2024 Income Expenditure Transfers Balance between 31 December funds 2024 Unrestrict9d funds Designated Property Fund Unreslricled General 120,000 33.180 30,000 130,0001 150,000 32,744 168,531 138,967 153.180 168,531 1138,9671 182,744 Total funds 153,180 168,531 138,967 182,744 13.3 ANALYSIS OF NET ASSETS BY FUND Fixed assets - charity use Curront assets Current liabilities Totsl Unreslricled general funds 24,964 161,072 13,2921 182,744 24.964 161,072 13,2921 182.744 14. STATUS The charity is limited by guarantee not having a share capital. The liability of the members is limited. Every member of the company undertakes lo contribute lo the assets of the company in Ihe event of ils being wound up while they are members, or within one financial year thereafter. for the payment ol the debts and Iiabililies of the company contracted before they ceased lo be members, and the costs, charges and expenses of winding up, and for the adiuslment of the rights of the contributors among themselves, such amount as may be requiied, not exceeding £ 1. 15. TRUSTEES, REMUNERATION 2024 2023 Remuneration 35,700 32,897 16. RELATED PARTY TRANSACTIONS None of the trustees received or waived any remuneration for their services as a trustee in the curnt or previous financial year however during the financial year £35.700 [£32,897 in 20231 was paid in the form of salary for services as a minister to one Iruslee. This is disclosed in note 15 to the accounts. £2.262 was reimbursed lo the trustee for travel and other expenses. These expenses were incurred and the remuneration was paid in connection with the exercise of his powers and discharge of the duties in relation lo the charity. as allowed under the charity's Memorandum and Articles of Association. POST-BALANCE SHEET EVENTS There have been no significant events affecting the Charity since the financial year-end. 18. INDEPENDENT EXAMINER REMUNERATION The independent examiner's remuneration amounts to an independent examination fee of £1,200 12023 £1,200). 18