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← Downfield Musical Society

2025-04-30-accounts

Docusign Envelope ID: 553FDA87-256E-4432-9F2A-8D07F70B9D1B

Charity number: SC003491

DOWNFIELD MUSICAL SOCIETY

TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025

Docusign Envelope ID: 553FDA87-256E-4432-9F2A-8D07F70B9D1B

DOWNFIELD MUSICAL SOCIETY

CONTENTS

Page
Reference and administrative details of the Charity, its Trustees and advisers 1
Trustees' report 2 - 4
Independent examiner's report 5
Statement of financial activities 6
Balance sheet 7
Notes to the financial statements 8 - 17

Docusign Envelope ID: 553FDA87-256E-4432-9F2A-8D07F70B9D1B

DOWNFIELD MUSICAL SOCIETY

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 30 APRIL 2025

Trustees

==> picture [133 x 145] intentionally omitted <==

Charity registered number SC003491 Principal office 27/29 Guthrie Street Dundee DD1 5BR Accountants EQ Accountants Limited Chartered Accountants 14 City Quay Dundee DD1 3JA Bankers The Royal Bank of Scotland plc Dundee DD1 9LY Solicitors Blackadders LLP 30 & 34 Reform Street Dundee DD1 1RJ Independent Examiner

Page 1

Docusign Envelope ID: 553FDA87-256E-4432-9F2A-8D07F70B9D1B

DOWNFIELD MUSICAL SOCIETY

TRUSTEES' REPORT FOR THE YEAR ENDED 30 APRIL 2025

The Trustees present their annual report together with the financial statements of the Charity for the 1 May 2024 to 30 April 2025.

Objectives and activities

a. Policies and objectives

The principal objective of the Society is to provide theatrical and musical entertainment within the City of Dundee.

Achievements and performance

a. Main achievements of the Charity

The 2024/2025 season was a challenging one for the Society. Although there had been a strong resurgence in theatre attendance immediately following the pandemic, ticket sales for musical productions have since slowed. This decline reflects several factors, including limited show availability due to rights restrictions, the impact of programming choices, and increased competition from the growing number of local societies and clubs presenting productions in Dundee. Compared with other regions, the city has a particularly high number of producing companies in relation to its available audience base.

For the first time in many years, the Society made the difficult decision to cancel its planned spring production of Guys and Dolls due to very low advance ticket sales. While a disappointing outcome, the Trustees believe the decision was the correct one, as the cancellation costs were considerably lower than the large projected losses had the production proceeded.

Despite these challenges, the Society maintained its tradition of staging new and less frequently performed works in Dundee. The autumn production of Made in Dagenham, staged at the Whitehall Theatre, continued this proud record. Although it did not generate a financial surplus, it was widely regarded as a production success and was warmly received by audiences.

By contrast, pantomime remains the cornerstone of the Society’s financial strength. The 2024 production of Aladdin achieved record-breaking ticket sales, attracting the highest audience numbers for a DMS pantomime since 2009. The Society is proud that its annual pantomime continues to be the most successful in the Dundee area.

At the 2024 National Operatic and Dramatic Society conference at Peebles Hydro The Society were awarded the Lumsden Trophy for the most outstanding Scottish amateur production of 2023 with Kinky Boots

The Society also delivered its second annual Summer School for local young people. The DMS Summer School is unique in Dundee in being entirely free of charge for participants. In 2024, over 100 children aged 5–12 and young people aged 12–18 took part. Each group worked intensively with professional tutors to rehearse and present fully staged productions—Aladdin Junior and High School Musical Junior—in just three days. With full costumes, lighting, and sound, the productions culminated in public performances to an audience of over 400 family members and friends. The Trustees are especially proud of the impact the Summer School has in inspiring and supporting the next generation of performers.

Membership levels remain strong, and the Society’s popularity reflects the quality of its productions, direction, and educational work. Youth engagement continues to be a priority for the Trustees, through both the Summer School programme and opportunities for young people to participate in the annual pantomime.

The Trustees are mindful of the ongoing cost-of-living crisis and its potential effect on theatre attendance. Despite rising production costs—typically ranging from £35,000 to £50,000 per show—the Society has sought to limit ticket price increases in order to remain accessible to as wide an audience as possible.

During the year, following extensive negotiations with the Society’s insurers, a settlement of over £49,000 was secured as compensation for loss of earnings during the pandemic.

Page 2

Docusign Envelope ID: 553FDA87-256E-4432-9F2A-8D07F70B9D1B

DOWNFIELD MUSICAL SOCIETY

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2025

Achievements and performance (continued)

Finally, in recognition of the Society’s close working relationship with the Whitehall Theatre, and in appreciation of its vital role in the cultural life of Dundee, the Society was pleased to make a significant donation to the Theatre from its surpluses. The Whitehall Theatre itself is a registered charity in Scotland, and the Trustees regard supporting its sustainability as an important part of the Society’s mission.

Financial review

a. Going concern

After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements.

b. Reserves policy

The Society policy is to hold sufficient level of funds to meet at least three months of resources expended which equates to approximately £47,250 in order to meet day to day expenses for a short period and also any repair costs.

General funds at 30 April 2025 were £413,837 (2024 - £388,695) including £167,223 (2024 - £178,023) of tangible fixed assets.

c. Investment Policy and Perfomance

Surplus funds are held in 'no risk' accounts bearing interest at the best rate available at that time.

Structure, governance and management

a. Constitution

Downfield Musical Society is a well established operatic/musical organisation within the City of Dundee. The Annual Report and Accounts herein presented relate to all activities undertaken by the Society, including performances, bar trading etc.

The constitution and rules of the Society were revised in 2003 and are available on request from the registered office. The Society is a registered charity in Scotland, no SC003491

b. Methods of appointment or election of Trustees

The management of the Charity is the responsibility of the Trustees who are elected and co-opted under the terms of the Trust deed.

Page 3

Docusign Envelope ID: 553FDA87-256E-4432-9F2A-8D07F70B9D1B

DOWNFIELD MUSICAL SOCIETY

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2025

Structure, governance and management (continued)

c. Organisational structure and decision-making policies

The Society membership comprises an Honorary President, Honorary Vice Presidents, Honorary Patrons, Life Members and Active Members.

The business of the Society is handled by a Management Committee and an Executive Committee elected from Active Members and Life Members.

Each committee has a President, Vice President, Secretary, Treasurer and various managers to cover the different facets of the Society's business. Powers for removal of committee members lie within the relevant committee.

d. Financial risk management

The trustees have assessed the major risks to which the Society is exposed, in particular those related to the operations and finances of the Society, and are satisfied that systems and procedures are in place to mitigate our exposure to the major risks.

Statement of Trustees' responsibilities

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

The law applicable to charities in Scotland requires the Trustees to prepare financial statements for each financial which give a true and fair view of the state of affairs of the Charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:

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 at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and the provisions of the Trust deed. They 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.

Approved by order of the members of the board of Trustees on 19 September 2025 and signed on their behalf by:

==> picture [120 x 55] intentionally omitted <==

Trustee

Page 4

Docusign Envelope ID: 553FDA87-256E-4432-9F2A-8D07F70B9D1B

DOWNFIELD MUSICAL SOCIETY

INDEPENDENT EXAMINER'S REPORT

FOR THE YEAR ENDED 30 APRIL 2025

Independent examiner's report to the Trustees of Downfield Musical Society

| report on the accounts of the charity for the year ended 30 April 2025 which are set out on pages 6 to 17.

Respective responsibilities of Trustees and examiner

The charity's trustees are responsibile for the preparation of the financial statements in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 (‘the Act') and the Charities Accounts (Scotland) Regulation 2006 (‘the Accounts Regulations’). The trustees consider that the audit requirement of regulation 10(1)(a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the financial statements as required under section 44(1)(c) of the Act and to state whether particular matters have come to my attention.

Basis of independent examiner's statement

My examination was carried out in accordance with regulation 11 of the Accounts Regulations. 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 statements, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently | do not express an audit opinion on the view given by the accounts.

Independent examiner's statement

In the course of my examination, no matter has come to my attention:

  1. which gives me reasonable cause to believe that in any material respect the requirements: ° to keep accounting records in accordance with section 44(1)(a) of the Act and regulation 4 of the Accounts Regulations; and

  2. ° to prepare financial statements which accord with the accounting records, Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard in the UK and Republic of Ireland (FRS 102) and in other respects comply with regulation 8 of the Accounts Regulations

have not been met; or

  1. to which, in my opinion, attention should be drawn in order to enable proper understanding of the financial statements to be reached.

This report is made solely to the charity's Trustees, as a body, in accordance with regulation 11 of the Charities Accounts (Scotland) Regulations 2006. My work has been undertaken so that | might state to the charity's Trustees those matters | am required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, | do not accept or assume responsibility to anyone other than the charity and the charity's Trustees as a body, for my work or for this report.

Signed:

Dated: 19 September 2025 CA

EQ Accountants Limited Chartered Accountants 14 City Quay Dundee DD13JA

Page 5

Docusign Envelope ID: 553FDA87-256E-4432-9F2A-8D07F70B9D1B

DOWNFIELD MUSICAL SOCIETY

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 APRIL 2025

Note
Income from:
Donations and legacies
3
Charitable activities
4
Other trading activities
5
Bank interest
Other income
6
Total income
Expenditure on:
Raising funds
7
Charitable activities
Total expenditure
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Net movement in funds
Total funds carried forward		 Unrestricted
funds
2025
£
2,655
136,874
20,373
4,840
49,226
213,968
12,983
175,843
188,826
25,142
388,695
25,142
413,837		 Total
funds
2025
£
2,655
136,874
20,373
4,840
49,226
213,968
12,983
175,843
188,826
25,142
388,695
25,142
413,837		 Total
funds
2024
£
5,474
167,984
20,191
3,561
-
197,210
13,369
209,045
222,414
(25,204)
413,899
(25,204)
388,695

The Statement of financial activities includes all gains and losses recognised in the year.

The notes on pages 8 to 17 form part of these financial statements.

Page 6

Docusign Envelope ID: 553FDA87-256E-4432-9F2A-8D07F70B9D1B

DOWNFIELD MUSICAL SOCIETY

BALANCE SHEET AS AT 30 APRIL 2025

Note
Fixed assets
Tangible assets
13
Current assets
Stocks
Debtors
14
Cash at bank and in hand
Current liabilities
Creditors: amounts falling due within one
year
15
Net current assets
Total assets less current liabilities
Net assets excluding pension asset
Total net assets
Charity funds
Restricted funds
Unrestricted funds
Total funds		 4,822
31,515
219,624
255,961
(9,347)		 2025
£
167,223
167,223
246,614
413,837
413,837
413,837
-
413,837
413,837		 3,736
18,183
198,824
220,743
(10,071)		 2024
£
178,023
178,023
210,672
388,695
388,695
388,695
-
388,695
388,695

The financial statements were approved and authorised for issue by the Trustees on 19 September 2025 and signed on their behalf by:

==> picture [146 x 51] intentionally omitted <==

Trustee

The notes on pages 8 to 17 form part of these financial statements.

Page 7

Docusign Envelope ID: 553FDA87-256E-4432-9F2A-8D07F70B9D1B

DOWNFIELD MUSICAL SOCIETY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025

1. General information

Downfield Musical Society is a charity registered in Scotland with the charity number SC003491. The principal office of the charity is 27/29 Guthrie Street, Dundee, DD1 5BR.

2. Accounting policies

2.1 Basis of preparation of financial statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - Accounting and Reporting by Charities: 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) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).

Downfield Musical Society meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

2.2 Income

All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

The recognition of income from legacies is dependent on establishing entitlement, the probability of receipt and the ability to estimate with sufficient accuracy the amount receivable. Evidence of entitlement to a legacy exists when the Charity has sufficient evidence that a gift has been left to them (through knowledge of the existence of a valid will and the death of the benefactor) and the executor is satisfied that the property in question will not be required to satisfy claims in the estate. Receipt of a legacy must be recognised when it is probable that it will be received and the fair value of the amount receivable, which will generally be the expected cash amount to be distributed to the Charity, can be reliably measured.

Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.

2.3 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs.

Grants payable are charged in the year when the offer is made except in those cases where the offer is conditional, such grants being recognised as expenditure when the conditions attaching are fulfilled. Grants offered subject to conditions which have not been met at the year end are noted as a commitment, but not accrued as expenditure.

Page 8

Docusign Envelope ID: 553FDA87-256E-4432-9F2A-8D07F70B9D1B

DOWNFIELD MUSICAL SOCIETY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025

2. Accounting policies (continued)

2.3 Expenditure (continued)

All expenditure is inclusive of irrecoverable VAT.

2.4 Tangible fixed assets and depreciation

Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.

Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives .

Depreciation is provided on the following bases:

Freehold property - 2% straight line Fixtures and fittings - 15% reducing balance

2.5 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.

Investment income, gains and losses are allocated to the appropriate fund.

Page 9

Docusign Envelope ID: 553FDA87-256E-4432-9F2A-8D07F70B9D1B

DOWNFIELD MUSICAL SOCIETY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025

3. Income from donations and legacies

Donations
Members' subscriptions
Total 2024		 Unrestricted
funds
2025
£
275
2,380
2,655
5,474		 Total
funds
2025
£
275
2,380
2,655
5,474		 Total
funds
2024
£
2,058
3,416
5,474

4. Income from charitable activities

Ticket sales
Programme sales
Programme advertising
Raffle income
Merchandise income
Total 2024		 Unrestricted
funds
2025
£
133,519
933
440
884
1,098
136,874
167,984		 Total
funds
2025
£
133,519
933
440
884
1,098
136,874
167,984		 Total
funds
2024
£
156,551
1,922
483
1,602
7,426
167,984

Page 10

Docusign Envelope ID: 553FDA87-256E-4432-9F2A-8D07F70B9D1B

DOWNFIELD MUSICAL SOCIETY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025

5. Income from other trading activities

Income from non charitable trading activities

Bar income
Rental income
Total 2024
Other incoming resources
Insurance claims received		 Unrestricted
funds
2025
£
19,498
875
20,373
20,191
Unrestricted
funds
2025
£
49,226		 Total
funds
2025
£
19,498
875
20,373
20,191
Total
funds
2025
£
49,226		 Total
funds
2024
£
19,866
325
20,191
Total
funds
2024
£
-

6. Other incoming resources

7. Expenditure on raising funds

Other trading expenses

Bar running costs
Wages and salaries
Total 2024		 Unrestricted
funds
2025
£
6,583
6,400
12,983
13,369		 Total
funds
2025
£
6,583
6,400
12,983
13,369		 Total
funds
2024
£
6,945
6,424
13,369

Page 11

Docusign Envelope ID: 553FDA87-256E-4432-9F2A-8D07F70B9D1B

DOWNFIELD MUSICAL SOCIETY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025

8. Analysis of grants

Donation to Dundee Whitehall Theatre Limited
Total 2024		 Grants to
Institutions
2025
£
8,154
6,800		 Total
funds
2025
£
Total
funds
2024
£
8,154
6,800
6,800

9. Analysis of expenditure by activities

Theatrical production
Total 2024		 Activities
undertaken
directly
2025
£
118,252
161,177		 Grant
funding of
activities
2025
£
8,154
6,800		 Support
costs
2025
£
49,437
41,068		 Total
Total
funds
funds
2025
£
2024
£
175,843
209,045
209,045

Page 12

Docusign Envelope ID: 553FDA87-256E-4432-9F2A-8D07F70B9D1B

DOWNFIELD MUSICAL SOCIETY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025

9. Analysis of expenditure by activities (continued)

Analysis of direct costs

Raffle costs
Theatre rent
Costumes and wigs
Insurance
Merchandising
Scenery and props
Printing
Advertising
Orchestra fees
Equipment hire
Repairs and replacements
Personnel expenses
Royalties and rights
Scores and music
Heat and light
Miscellaneous performance expenses
Performing Rights Society
NODA expenses
Total 2024		 Shows
2025
£
-
28,671
5,868
6,679
2,050
14,181
257
3,203
9,261
14,089
8,731
5,177
3,585
-
8,546
6,359
816
779
118,252
161,177		 Total
funds
2025
£
-
28,671
5,868
6,679
2,050
14,181
257
3,203
9,261
14,089
8,731
5,177
3,585
-
8,546
6,359
816
779
118,252
161,177		 Total
funds
2024
£
24
30,527
10,773
8,075
4,127
17,260
748
10,155
14,675
16,116
13,479
5,760
12,250
1,562
5,923
7,930
781
1,012
161,177

Page 13

Docusign Envelope ID: 553FDA87-256E-4432-9F2A-8D07F70B9D1B

DOWNFIELD MUSICAL SOCIETY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025

9. Analysis of expenditure by activities (continued)

Analysis of support costs

Depreciation
Rent and rates
Heat and light
Insurance
Telephone
Cleaning
Travel expenses
Advertising and promotion
Printing, stationary and postage
Repairs and maintenance
Donations
Computer expenses
Bank charges
Licences
Accountancy fee
Total 2024
10.
Independent examiner's remuneration
Independent examiner's fee
11.
Staff costs
Wages and salaries		 Shows
2025
£
10,800
739
2,226
2,848
1,268
3,309
179
9,603
1,074
8,735
936
300
843
3,577
3,000
49,437
41,068		 Total
funds
2025
£
10,800
739
2,226
2,848
1,268
3,309
179
9,603
1,074
8,735
936
300
843
3,577
3,000
49,437
41,068
2025
£
3,000
2025
£
6,400
6,400		 Total
funds
2024
£
12,087
914
1,976
2,692
890
3,843
154
7,413
696
3,117
1,564
300
1,191
792
3,439
41,068
2024
£
2,880
2024
£
6,448
6,448

Page 14

Docusign Envelope ID: 553FDA87-256E-4432-9F2A-8D07F70B9D1B

DOWNFIELD MUSICAL SOCIETY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025

11. Staff costs (continued)

The average number of persons employed by the Charity during the year was as follows:

2025 2024
No. No.
Charitable purposes 4 5

No employee received remuneration amounting to more than £60,000 in either year.

12. Trustees' remuneration and expenses

During the year, no Trustees received any remuneration or other benefits (2024 - £NIL)

During the year ended 30 April 2025, expenses totalling £ 2,476 were reimbursed or paid directly to 7 trustees (2024- £1,945 to 6 trustees)

Page 15

Docusign Envelope ID: 553FDA87-256E-4432-9F2A-8D07F70B9D1B

DOWNFIELD MUSICAL SOCIETY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025

13. Tangible fixed assets

Cost or valuation
At 1 May 2024
At 30 April 2025
Depreciation
At 1 May 2024
Charge for the year
At 30 April 2025
Net book value
At 30 April 2025
At 30 April 2024
14.
Debtors
Due after more than one year
Other debtors
Other debtors
Prepayments and accrued income		 Freehold
property
£
175,160
175,160
45,767
3,503
49,270
125,890
129,393		 Fixtures and
fittings
£
180,363
180,363
131,733
7,297
139,030
41,333
48,630
2025
£
3,050
3,050
19,369
9,096
31,515		 Total
£
355,523
355,523
177,500
10,800
188,300
167,223
178,023
2024
£
-
-
5,543
12,640
18,183

Page 16

Docusign Envelope ID: 553FDA87-256E-4432-9F2A-8D07F70B9D1B

DOWNFIELD MUSICAL SOCIETY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025

15. Creditors: Amounts falling due within one year

Other taxation and social security
Other creditors
Accruals and deferred income		 2025
£
57
-
9,290
9,347		 2024
£
51
6,800
3,220
10,071

16. Related party transactions

Although generally individuals involved in production of shows do so on a voluntary basis, the committee pay an amount to the directors, producers and choreographers as a contribution towards the expenditure they incur in this role. received £1,750 ( 2024 - £ 2,634) and received £3,560 ( 2024 - £ 2,500) from the charity on this basis.

In addition, provided painting and decorating services to the charity at a below-market rate. Amounts paid in 2025 were £280 (2024- £4,540)

Page 17