Reuse Scotland SCIO Report and Financial Statements Year ended: 31 March 2025 Charity No: SC051234
Reuse Scotland SCIO Yearended 31" March 2025 SC051234 Contents Page Legal and administrative information Trustees, annual report {incorporatingthe director's report) Auditor's report to the trustees Statement of financial activities (including income and expenditure account) Statement of financial position 12 Statement of cash flows 13 Notes to the financial statements 14
Reuse Scotland SCIO Yearended 31" March 2025 SC051234 Legal and administrative details Registered charity name Reuse Scotland SCIO Charity registration number SC051234 Principle office and registered office The trustees Chair IAppointed 5 December 2024} Treasurer (Resigned S December 20241 IAppointed 5 December 20241 {Appointed 5 December 20241 Accountants AGL Tax Solutions LLP Chartered Accountants Auditors
Reuse Scotland SCIO Year ended 31st March 2025 SC051234 Reportof theTrusteesfortheyear ended 31 March 2025 The trustees presenttheir annual report and financial statements of the charityforthe year ended 31 March 2025. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the accounts and 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 pubLished on 10 September 2024. structure, governance and management Type of governing document: Reuse Scotland SCIO is governed by a Constitution adopted on 3 September 2021. Trustee recruitment and appointment: Trustees are appointed by the Board based on relevant experience, skills, and alignment with the charity's mission. Appointments are made in accordance with the SCIO Constitution. All new trustees receive an induction including OSCR guidance, charity documentation, and operational ovetview. Objectives and activities Charitable purposes: Environmental protection through reductions in landfill. Relief of poverty through promotion of waste as a resource. Education through demonstration of the value of waste as a resource. Other'analogous purposes. Summary of activities: Reuse Scotland diverts reusable materials from landfill and redistributes them through affordable pricing. free public access. and donations to schools, charities. and individuals. All income is trade-generated, with operating surplus donated to local causes. Achievements and performance Highlights= 99 tonnes diverted from landfill. 302 tonnes redistributed for free. 500+ groups supported. Textile project diverted 4 tonnes, generating £12,000. Bike reuse with Haddington Primary and Knox Academy. Film clearance pop-UPS. £94,000 donated to food banks (target exceeded). Partnership with East Lothian Food Bank to administer 50 % of donations.
Reuse Scotland SCIO Year ended 31°, March 2025 SC051234 Finanaal review Overview: Reuse Scot]and SCIO continues to operate on a self-funding model with all income derived from trading. No grant funding was received during the year. Total income rose slightly compared to the prior year, reflecting stronger shop sales and the introduction of pop-up events and new material streams. Expenditure increased modestly, mainly due to higher stsffing and logistics costs associated with increased throughput. Despite challenging trading conditions in the reuse sector, the organisation maintained strong cash-flow and operational stability. After meeting all costs, the charity achieved a trading surplus, enabling the £94,000 donation to local food banks and community causes. Reserves policy: The trustees maintsin unrestricted reserves of £100,000, reviewed annually. This provides operational stability and ensures continuity of charitsble services in the event of income interruption or unforeseen expenditure. Going concern statement: The trustees consider the charity to be a going concern. Based on current trading levels, financial reserves, and strong community demand, the Board believes that Reuse Scotland SCIO is well positioned to Continue operations and remain financially sustainable for the foreseeable future. Details of any deficit". The charity recorded a surplus for the financial year. Final accounts are pending audit confirmation. Donated facilities and services: Use of recycling centre sheds Stock donations from multiple public, corporate. and institutional sources Container donation to Haddington Primary School Trustee indemnity insurance The charity maintains Trustee Indemnity Insurance providing cover for trustees against personal liability arising from their role, in line with the SCIO Constitution and OSCR guidance. Other optional information Reuse Scouand is fully funded through trading income. It employs 23 staff, has no reliance on volunteers, and plans to explore development of a central Reuse Hub. Statement of Trustees, Responsibilities The charitytrustees are responsible for preparing a trustees, annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom GenerallyAccepted Accounting Practice).
Reuse Scotland SCIO Year endod 31" March 2025 SC051234 The 18w applicable to cheritie8 In Scotland require8 charity trte8$ to prepare financial statewEDts for eaGh y88r which give 8 true and fair view of the state ol affairs of the charity and of the incoming resources and application of resources. ot the charity hr Ihai pèriod. In Fxeparfn8 financial stalements. the Iru8te63 Tequiied to: Sel•et witabl• ac¢wntlng pollcie Ihen apply th8m consist8nttr. Obs•N8 the method8 and principlofj in the 8ppUcable Charftie8 SORP; Mak• )eMentS and e8tlrn that arn reagonable and prudent Slate KthetheT apphcable acc(JJnting staJardS have fOll(hd, ) mnal depart thsdosed and e>plained ift the fin&MJal siaiwn8nts", Prepare the financial alements on the going concern basis unlesg ft11 inapproprlate to presume that the charity wRt contlnue In knJyin8SS. The Irust88s are r88pon8ilAe for keeping prop8r a¢cwnling records that dlsclose wlth rnasonable accuracy 3t any time the financial position of the charlty 8nd to en8bie Ihem to ansure that the financwl statements comply wlth the Charitias and Trusts8 InsIMon1. The Truste8s are required to produce 8 gtatement of policy on risk identificatlon and management, 8nd this h89 b8&n dona to a good 8Trd established stsndard. To support this actton, the Trustses follow a fomal risk management process to a8se88 business risks and implement risk management strategiès. This inNryJlves identlfying the types of risk Qrganisation faces• prioritising them in terms of potential impact and the likelihood of occurrence, and identifying means of mitig¥ting the risks, This proG&88 is monitored by senioi management rewiarty and reviewed by the Board at laast annuaity. The Board has identtfied that loss of premise due to a vanety of envKonmental fathxs is the major trading risk for the charity. Attention has also been foSed on theft from shops and don'on Sites, and non-fmwl ri&ks sh as ts Board laifKJ substantiva vemano expertise. These risks ar• managed by ensuring the txganisation has robust pofiues ar ocedures in pkc* and regular awareness trdining for aaff WOlI¥j on c4)erati(¥ areas. Post balance sheet •v•nts The Ditedors considerthwe k£s been no thange to the opernting adivthes of the dwtty in 2024125. A(£ordingly, the Directors have conduded that Ihe finanaal staterns give an acajrale and fair view of Reuse Scx)tland SCIOS finan(ial performance and cash11 that the tharity has mplIed with FRS 102. Approved by the trustees on.-. ..and signed on thelr behalt ty.
Reuse Scotland SCIO Year ended 31°, March 2025 SC051234 Independent Auditors, Report to the Members of Reuse Scolland SCIO Opinion We have audited the financial statements of Reuse Scotland SCIO (the 'charity') for the year ended 31 March 2025, which comprise a Statement of Financial Activities, incorporating the income and expenditure account. Balance Sheet, statement of Cash Flows and notes to the financial statements. including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 'The Financial Reporting Standard applicablein the UK and Republic of Ireland, (United Kingdom Generally Accepted Accounting Practice). n our opinion the financial statements: give a true and fair view of the state of the charity's affairs as at 31 March 2025 and of its incoming resources and application of resources, including its income and expenditure, for theyear then ended., have been properly prepared in accordance with United KingdomGenerally Accepted Accounting practice. and have been prepared in accordance with the requirements of, the Charities and Trustee Investment (Scotland) Act 2005 and regulation 8 of the Charities Accounts (Scotland) Regulations 2006 (as amended). Basis for opinion We conducted our audit in accordance with International Standards on Auditing (UK) (ISAS (UK))and applicable law. Our responsibilities under those standards are further described in theauditor responsibilities for the audit of the financial ststements section of our report. We areindependent of the charity in accordance with the ethical requirements that are relevant to ouraudit of the financial statements in the UK, including the FRC'S Ethical Standard, and we havefulfilled our other ethical respongibilities in accordance with these requirements. We believe thatthe audit evidence we have obtained is sufficient and appropriate to provide a basis for ouropinion. Other information The other infomiation comprises the infomiation included in the annual report, other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise expliciuy stated in our report, we do not express any form of assurance conclusion thereon. Conclusions relating to going concem In auditing the financial statements. we have concluded that the trustees, use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have perfomied, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on Reuse Scotland SCIO'S abilty to continue as a going concern for a period of at least 12 monthsfrom when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.
Reuse Scotland SCIO Year ended 31" March 2025 SC051234 In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, Consider whether the other information is materially inconsistent th the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated . If we identify such material inconsistencies or apparent material misstatements we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. Matters on which we are requiredto report byexception In the light of our knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements included within the trustees, annual report. We have nothing to report in respect ofthe following matters in relation to which the Charities and Trustees Investment (Scotland ) Act 2005 and the Charfcies Accounts (Scotland ) Regulations 2006 { as amended) require us to reportto you if, in ouropinion.. . adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches notvisited by us" or .thefinancial statements are not in agreementwith the accounting records; or . rtain disclosures of trustees remuneration specified by law are not made" or • we have not received allthe infomiation and explanations we require for our audit Responsibilities of trustees As explained more fully in thetrustees, responsibilities statement setout on page 5, thetrustees (who are also the trustees of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement whetherduetofraud orerror. In preparing the financial statements. the trustees are responsible for assessing the charitable company 's ability to continue as a going concern, disclosing, as applicable. matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations or have no realistic alternative butto do so. Auditor responsibilities forthe audit ofthefinancial statements We have been appointed as audttor under section 44(1)(c) of the Charities and Trustee Investment ( Scotland ) Act 2005 and report in accordance with the Acts and relevant regulations made or having effectthereunder. Our objectives are to obtain reasonable assuran aboLrt whether.the financial statements as a whole are free from material misstatement . whether due to fraud or error, and to issue an audttors, report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAS (UK) will always detect a material misstatement when it exists . Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate , they could reasonably be expected to influencethe economicdecisions of userstaken on the basis of thesefinancial statements.
Reuse Scotland SCIO Year ended 31°, March 2025 SC051234 Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities. including fraud is detailed below.. . we identified areas of laws and regulations that could reasonably be expected to have a material effect on the financial statements from our experience of the charity sector and through discussion with management including the trustees (as required by auditing standards). we had regard to laws and regulations in areas that directly affect the financial statements including the Charities and Trustee Investment (Scotland ) Act 2005 , and current financial reporting standards, ensuring compliance by reviewing the financial statements disclosures and ensuring these agreed to underlying documentation. . we considered the extent of Complian with those laws and regulations, in additional to others, having an indirect impact on the financial statements, as part of our procedures on the related aspects of the financial statements., • with the exception of any known or possible non -compliance , and as required by auditing standards , our work in respect of these was limited to enquiry of management including the trustees, a review of board minutes and the review of legal correspondence , where available", and . we communicated identified laws and regulations throughout our team and remained alert to any indications of non-compliance throughout the audit. We addressed the risk of fraud through management override of controls, by testing the appropriateness of journal entries and other adjustments. assessing whether the judgements made in making accounting estimates were indicative of a potential bias. and evaluating the rationale of any significant transactions that were unusual or outside normal charitable activities . Inquiries were made of management as to whether their assessment had revealed any known alleged or suspected instances of override of control. We reviewed the instances of related parties and remained alert to the possibility of further related party transactions. We identified areas of significant risk, those being more susceptible to fraud or having a higher degree of uncertainty. Specifically, we have addressed thesignificantfraud risk relating to income recognition by reviewing the board minutes and obtaining relevant documentation supporting the income and ensuring this is in line with the policies disclosed within the notes to the financial statements. There are inherent limitations in the audit procedures described above and the further removed the laws and regulations are from the events and transactions reflected in the financial statements, the less likely we would become aware of non-compliance. Also, the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by. for example. forgery or intentional misrepresentation, orthrough collusion. A further description of our responsibilities is available on the Financial Reporting Council's website at: www.frc.org.uklauditors responsibilities. This description forms part of our auditor's report.
Reuse Scotland SCIO Year ended 31" March 2025 SC051234 Use of our report This report is made solely to the charitable company's members, as a body. Our audit work has been undertaken so thatwe might stste to the charity's trustees those matters we are required to state to them in an auditors, report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and tts members as a body, for our work, for this report, or for the opinions we have formed. 10
Reuse Scotland SCIO Year ended 31" March 2025 SC051234 Statement of FinancialActivities (Including income and Expenditure Account) Notes 2025 Total Funds 2024 Total Funds Income and endowments Donations and legacies Other trading activities Total income 19,000 647,057 666,057 827,938 827,938 Expenditure Expenditure on trading funds: Cost of other trading activities Expenditure on charitable activities 782.055 539,488 23,851 805,906 19,337 558,825 Net income and net movement infunds 22,032 107,232 Reconclliatlon of funds Totalfunds broughtforward 190,521 83,289 190,521 Totalfunds carried fornard 212.553 all funds in both years are unrestricted
Rou88 Scotland SCIO Year 8nd8d 31° March 20 SCO51234 *atern• ol Fknancl•l Pojlllon 8t31 Mwth 2023 Rx•d Aty•ls TartrIe Fued A89ets 11.689 Debtors Cashat bank and In hand 14 31,88S 188.565 220A50 34,7T2 181.704 216A76 oneyear 17&832 TIAalassetsthsscurrentllQ5 oneyw. 812 T¢Aaldwltylunds 190,5 17 211553 The notes * pages 14to 20 fomi part of thesè accounts. ApprtAEd thetnjstees on ?/_ 2•22 aThlsigned Onl5r behalf ty. of Twstees 12
Reuse Scotland SCIO Yearended 31" March 2025 SC051234 Statement of Cash Flows 2025 2024 Cash flows from operatlng activitles Net income 22,032 107,232 Adjustments for: Depieciation of tangible fixed assets Accrued expenses 3.200 4.087 Changes in: Trade and other debtors 2,887 {6.165) Trade and other creditors (including accruatsl 120.2181 33,354 Cash generated frorn operations 7,901 138,508 Net cash from operating activities 7,901 138,508 Cash flows from Investing activities Purchase of tangible assets 11,040) 18.1601 Net cash used in investing activities 11.040} 18,1601 Net increase in cash and cash equivalents 6.861 130,348 Cash and cash equivalents at beginning ofyear 181.704 51.356 Cash and cash equlvalents at end of year 188,565 181,704 13
Reuse Scotland SCIO Year ended 31" March 2025 SC051234 Notestothe Financial Statements General information The charity is a public benefit entity registered as d charity in ScotLand. The address of the registered office is Statement of compliance The financial statements have been prepared In accor(iance with the Statement Of Recommended Practice: Accounting and Reporting by Charities preparingtheir accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS102). the Charities and Trustee Investment (Scotiandl Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended}- Accounting policies .Basis of preparation Thefinancialstatements have been prepared onthe historicaLcost basis. The financial statements are prepared in sterling, which is the functional currency of the entity. Going concern There are no material uncertainties about the charity's abilityto continue. Judgemant and kay sourcas of 8Stimation unc8rtainty. The trustees are not aware of anyjudgements. orestimated uncertainties that should be discLosed within the accounts. Fund accounting Unrestricted funds are available for use atthe discretion of the trustees to further any of the charity's purposes. Designated funds are unrestricted funds earmarked bythe trustees for particularfuture project or commitment. Restricted funds are subjected to restriction on their expenditure declared by the donor or through the terms of 8n appeaL. and tall into one of two sub-classes: restricted income funds or endovvment funds. Allfunds are classed as unrestricted funds in the Financial Statements. 14
Reuse Scotland SCIO SC051234 st Year ended 31 March 2025 Incoming resources AIL incoming resources are included in the statement of financial activities when entitlement has passed to the charity. it is probable that the economic benefits associated with the transaction willflowto the charity and the amount can be reliably measured. The folLowing specific policies are appLied to particuLar categories of income: Income from donations or grants is recognised when there is evidence of entitLementto the gift, receipt is probable and its amount can be measured reliably. Legacy income is recognised when receipt is probable and entitlement is established. Income from donated goods is measured at the fairvalue otthe goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor orthe estimated resale value. Donated faciLities and services are recognised in the accounts when received if the vaLue can be reliably measured. No amounts are included for the contribution of general volunteers. Income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirementfor itto be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted. Resources expended Expenditure in recognised on an accruaLs basis as a liability is incurred. Expenditure includes anyVATwhich cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates: Expenditure on raising funds includes the costs of alL fundraising activities. events. non-charitable activities. and the sale of donated goods. Expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries. includingthose support costs and costs relatingtothe governance of the charity apportioned to charitable activities. Other expenditure includes all expenditure that is neither related to raisingfunds for the charity nor part of its expenditure on charitable activities. ALI costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributed to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis. 15
Reuse Scotland SCIO Year ended 31" March 2025 SC051234 Tangible assets Tangible assets are initially recorded at cost. and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fairvalue at the date of revaluation less any subsequent accumulated depieciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses. unless it reverses a charge for impairmentthat has previously been recognised as expenditure within the statement of finaical activities. A decrease in the carrying amount of an asset as a result of revaluation. is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss in shown within other recognised gains and Losses on the statement of f inancial activities. Depreciation Depreciation is calculated so as to write off the cost or valuation of an asset, less its residuaLvalue, overthe useful economic Life of that asset as follows: Plant and machinery 25 % reducing balance Motor vehicles 250h reducing balance Equipment 25 % reducing balance Impairment of fixed assets A reviewfor indicators of impaiiment is carried out at each reporting date, wth the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount. the asset is impaired accordingly. Prior impairments are aLso reviewed for possible reversal at each reporting date. Forthe purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assetsthat includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. 16
Reuse Scotland SCIO Year ended 31" March 2025 SC051234 Financial instruments Afinancial asset or a financial liability is recognised onLy when the charity becomes a party to the contractual provisions of the instrument. Basic financial instruments are inttially recognised atthe amount receivable or payabLe including any related transaction costs. Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted. Defined contribution plans Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extentthat the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related seNice. the liability is measured on 2 discounted present value basis. The unwinding of the discount is recognised as an expense in the period in which it arises. Total Funds 2025 2024 4. Donations and legacies Donations Donations from Miixer CIC 19.000 5. Othertrading activities Shop income Shop income donated by Miixer CIC Interest received 827,935 646,561 496 647.057 827 938 17
Reuse Scotland SCIO Year ended 31" March 2025 SC051234 Total Funds 2025 2024 6. Costs of othertrading activities Costs of othertrading activities- shop costs 782,055 539,488 7. Expenditure on charitable activities byfund type Support costs 23.851 19,337 8. Expenditure on charitable activities by activity type Legal and professionaL Accounting and bookkeeping seNices Governance costs 9.499 14.352 7,974 9. Net income Net income is stated after chargingllcrediting) Depreciation of tangibLe fixed assets 3.200 4,087 10. Audit fees Fees payable to the independent auditor for: Audit Fees 7,250 6,000 11. Staff costs Thetotal staff costs and employee benefits forthe reporting period are analysed asfollows: Wages and salaries Social security costs Employer contributions to pension plans Other employee benefits 377,402 24,052 28.453 281.983 15.587 24,047 432 859 326 141 Number ofstaff -type 1 22 21 One employee (2024: 1 employee) received employee benefits of more than £60.000 duringthe year. The total remuneration costs of key personnel during the year was £186,439. (2024: £217,292)
Reuse Scotland SCIO Year ended 31" March 2025 SC051234 2025 2024 12. Trustee remuneration and expenses No remuneration or expenses for travel or subsistence was paid to any Trustee during the year Nil. (2024: Remuneration £32,703 & Expenses for travel and Subsistence £3,152). 13.Tangiblefixed assets PLant & Machinery Motor Vehicles Equipment Total Cost At 1 April 2024 Additions 12,938 2.461 2,963 18,362 At 31 March 2025 Depreciation At 1 April 2024 Charge forthe year At31 March 2025 4,290 2,162 1.076 346 1,307 692 1,999 6.673 3.200 Carrying amount At 31 March 2025 At31 March 2024 6.486 1.039 11,689 14. Debtors Prepayments and accrued income Other debtors 14.242 9.847 31.885 34.772 15. Creditors: amounts falling due within one year Accruals and deferred income Other creditors 12.428 14,043 16.614 37.643 19
Reuse Scotland SCIO Year ended 31°, March 2025 SC051234 2025 2024 16. Pensions and other post retirement benefits Defined contributions plans The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £28,453. {2024: £24.047) 17. Analysis of net assets between funds Unrestricted Funds Total Funds 2025 Total Funds 2024 Tangible fixed assets Current assets Creditors {Current and Long-Term} Net assets 9.529 220,450 9.529 220,450 17.426 212 553 11.689 216,476 37,644 190 521 212,553 18. Analysis of changes in net debt At 1 Apr 2024 Cash flows At 31 Mar 2025 Cash at bankand in hand 181 704 188565 19. Commitments 2025 2024 Total future minimum lease payments due in the following periods: Within one year 108.114 Within two - five years 190,304 After five years 106,464 257.988 298418 364,452 20