The trustees present their annual report and financial statements for the year ended 31 March 2023.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's articles of association, the Companies Act 2006 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 (FRS 102) (effective 1 January 2019)".
Arts and Homelessness International (AHI) was founded at Streetwise Opera in 2016 to connect and strengthen the sector, worldwide.
AHI is a company limited by guarantee, governed by its Memorandum and Articles of Association and incorporated on 15th Jan 2019. It is registered as a charity with the Charity Commission.
Appointment of trustees
As set out in the Board Procedure Policy, in the case of a new Chair of the Board, the exiting Chair should not be involved in the recruitment process except in an advisory role.
Existing Trustees are invited to put themselves forward as candidates to the Nominations Committee. If the successful candidate is already a Trustee, they should be elected as the Chair Designate for one board meeting and then installed as Chair at the next, upon the retirement of the current Chair. If the successful candidate is not already a Trustee, they should be formally invited and elected as a Trustee first and then as Chair Designate (this can happen at the same board meeting).
In the case of appointment of Trustees, the Nominations Committee is responsible, on behalf of the Board, for the recruitment process.
It is chaired by a Trustee other than the Chair of the Board and will include at least three Trustees, one of whom will chair the committee.
The Chair evaluates current skills, knowledge and experience (a ‘Skills Audit’) and, in light of this, prepares a simple description of the role and the capabilities required for a particular appointment or appointments.
Trustee induction and training
On appointment, Trustees will receive an induction pack which will include:
A copy of the Board Responsibilities and Procedures;
A declaration of the Register of Interests;
Details of particulars AHI needs for filing with the Charity Commission and Companies House, along with contact information for the staff team, and a Declaration of Eligibility to Act;
Governing Documents including the Articles of Association;
Most recent audited accounts;
Strategic Plan;
Organisation chart;
Current year annual budget;
Dates of important events or activities including any Board meetings, fundraising events, ‘Away-days’, performances and workshops;
The current Organisational Risk Assessment.
As part of the induction process, new Trustees can meet existing Trustees and others involved with the charity, such as members of staff, volunteers and beneficiaries, outside the board meeting. It is also encouraged that they attend activities, if there are any scheduled.
Organisation
The board of Trustees administers the charity. The board normally meets quarterly and there are sub-committees covering Nominations, Marketing and Representation. A Director is appointed by the Trustees to manage the day-to-day operations of the charity. To facilitate effective operations, the Director has delegated authority, within terms of delegation approved by the trustees, for operational matters including finance, employment and artistic, performance-related activity.
A summary of the 2022-23 year
2022-23 has been AHI’s fourth full year of operation and the final year of our first five-year strategic plan. We continue to support and strengthen the sector across the world, with particular focus to our three main communities: People who are/have been homeless; projects both in the arts and homeless sectors from tiny projects in homeless centres to huge museums wanting to welcome and work with homeless people more effectively and policy makers.
Some of the key highlights this year:
We successfully delivered the first year of our Associates Leadership Programme – the first cultural leadership programme in the homeless sector
David Tovey became Co-Director, one of the few homelessness charity directors with lived experience of homelessness
We ran 116 events during the year, almost double the amount from 21/22
We worked with over 1,000 homeless people in one year for the first time
49% of those who attended our events were from the Global Majority, compared with 9% in 21/22
66% of people who attended our events were or had been homeless compared with 26% in 21/22
We trained 338 people through 21 events including the National Adult Safeguarding Board, National Theatre of Wales and Tate and gave advice and support to 82 individuals
We commissioned 9 research projects in the Global Majority as part of our Hive of Hubs project which seeks to decentralise power in our sector and set up knowledge-exchange hubs around the world
We learnt that AHI will become the Arts Council Investment Principle Support Org for arts and homelessness – joining the national portfolio after only four years is a major achievement
As usual, we are honest about where things have been challenging, which you will find at the end of this report. We relish the challenges particularly that come with being an authentically co-created charity which involves fighting against historic organisations power structures and working practices that are often at odds with our community.
1. Overall performance
AHI works to bring positive change to people, projects and policy in homelessness through arts and creativity. Our aims are to connect and strengthen arts and homelessness and advocate for the use of arts in the homeless community around the world. We are committed to co-creation and 50% of our board and staff are or have been homeless.
A) Outputs: We do this through a programme of events and exchanges and Advocacy, Research and Training including:
In 2022/23, AHI delivered 116 events/exchanges, almost double the number of events in the previous year. New events included workshops and a showcase connected with the Associate Leadership Programme
We AHI delivered 21 training events, one fewer than in as in 21/22 - these included Legislative Theatre training, a programme of professional development training sessions for creatives in Coventry and training programmes for projects in the Global South including Fundraising
We worked with over 1,000 homeless people, almost double the previous year’s figure. This was the result of a number of factors including a focus on the Global Majority
We delivered 9 research projects (1 in 2021/22) in the year which looked at topics faced by our communities in the Global Majority. Projects took place in Africa, Latin America, Middle East and Asia and ranged from how arts helped with leadership skills in Zambia and how arts was being used to help homeless people engage with policymakers in Mumbai.
Policy work continues with a new relationship with Medway Council – we have begun the process of creating an arts and homelessness mapping review of the sector, developing training programmes for projects and homeless creatives and discussing a Legislative Theatre/Participatory Democracy project with the Council.
Outputs and stats | Number of people | Notes |
Events and exchanges (regular online exchanges for the sector, the Arts and Social Outcomes Network, Council Scrutiny Groups) | 116 events | 63 in total in 2021/22 |
Training events (Co-creation, Cultural Spaces and Homelessness, How to Create an Arts and Homelessness Project, Professional Development for Creatives) | 21 | 22 in 2021/22 |
People who are/have been homeless attending events | 1,038 | 583 in 2021/22 |
Number of people from the Global South engaging in events | 704 | 162 in 2021/22 |
Research projects (ART Lab Enquiries in the Global Majority) | 9 | 1 in 2021/22 |
B) Outcomes/impacts: We measure our aims through connections we make, how projects are strengthened or created and the policy change that results from our work. We also measure the impact of our interventions on the people we work with in terms of well-being, agency, resilience and skills (the areas identified in The Literature Review of Arts and Homelessness, Shaw, 2019).
Outcome | Result | Notes |
People |
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Increase in knowledge and skills | 100% of Associates reported increase and skills
85% of those surveyed reported increased knowledge and skills | Being part of the leadership programme has increased my skill set in creative delivery, team management, co-creation, global collaborations, ethical applications, project administrations
Through forum sessions and events such as the Fair Pay and Lived Experience event, I've broadened my knowledge of working in arts and homelessness. |
Increase in well-being | 100% of Associates reported increase in well-being
100% of those surveyed reported increase in well-being | I have crippling PTSD at times and being an AHI associate really helped me to see myself as an artist and not a product of my alcoholism and Homelessness
|
Increase in Agency | 100% of Associates increased in agency
| I was able to give 3 presentations as part of "Now You See us" and this really helped to hone my public speaking skills, plus I was also able to talk about my book and my new play "Pandora" to an audience I may never have been able to reach otherwise To know that our idea of paying all participants is being put into legislation gives me confirmation I am doing the work |
Increase in Resilience | 100% of Associates increased in resilience
| Being part of AHI has restored my good feeling of making change to our society and contributing to it. It's ethos of working and being forever encouraging has me feeling looked after and valued. this has strengthened my resilience towards our shameful world and given me inner strength to go get it! Remaining connected at a time when I have felt disconnected has given me strength to keep believing that the arts are transformative. One of the Monthly Conversations allowed me to work through grief and disconnection issues. |
Employment | 100% of Associates gained professional work as a result of the programme Of the 83 people AHI employed during the year, 50 were or had been homeless (62.5%) |
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Projects |
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Connections made | 75% of those surveyed said that AHI had strengthened their connections | We have straightened existing connections and created connections with all of you which helps us a lot to see what's going on in the rest of the world regarding homelessness from a different perspective |
Projects strengthened
| 158 projects getting advice and 358 people attended training from 50 different countries (95-100% of those trained reported their work had been strengthened) |
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| 95% of those surveyed said it had strengthened their projects | 'Enormously. It's connected me to loads of other professionals in arts with social outcomes. This has been particularly useful because there have been significant arts and learning cuts where I work, so I've had to rely on the support of the community to get people involved in meaningful activities.’ |
New projects emerging as a result of AHI
| 57% of projects surveyed said that they had started new work because of their involvement with AHI | 14 (that we know of) |
Policy |
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| 93 policy-makers engaged with during the year |
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| AHI invited by the Intitute of Global Homelessness to speak at their annual conference and London Policy Lab where we presented to 60 policy makers |
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| AHI ran Legislative a training to 23 individuals including people from local and national govt |
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| AHI started the first Council Co-creation Peer Network on Homelessness | With attendance from the two councils we have run LT participatory democracy projects with |
Overall assessment of AHI | 96% of those surveyed rated AHI as Very Good or Good (4% as Fair) |
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2. What could have been better?
Staff illnesses – this continues to be an issue for AHI. Since we commit to having a co-created staff, it is not uncommon for members of staff to have to take extended periods of leave. We have over-delivered on all our plans and targets, but being constantly short-staffed creates issues including stress and lack of time to do non-essential tasks. At the same time, we are not prepared to compromise on values of co-creation - we are committed to create a charity that fits the needs of our community rather than the other way round.
One upside of this situation is that we’ve been able to back-fill roles with freelancers, including Associates, with lived experience – this has the dual advantage of buiding our capacity and giving creatives with lived experience more paid work and experience.
We will be embarking on the process of creating a new Strategic Plan at the end of 2023 in time for the start of the 2024 financial year. We will be focusing on the area of staff capacity/illnesses - considering the possibility of creating a staff endowment budget to support our commitment to maintaining a staff with lived experience.
3. Conclusion
2022/23 has been another year of growth of our work around the UK and the world, demonstrated in part by becoming Arts Council England’s only arts/homelessness IPSO.
We are incredibly proud of the way our small team (often depleted by illnesses since we embed lived experience into everything we do) has delivered incredible outputs and outcomes for people, projects and policy in our sector. This 360-degree approach to the sector is still important in 'normalising’ arts into homelessness services and support.
Projects such as the Associates and Hive of Hubs have had huge impacts around the world – the former is the first ever leadership programme for homeless creatives and could change the face of the creative sector over time. The Global Majority work will not only equalise power and opportunities within our sector but will also increase the knowledge and methodologies shared around the world, strengthening all projects.
4. Looking Ahead
We have an exciting year planned in 2023-24 including the launch of our first Global Majority ‘hub’ of knowledge exchange in (Latin America); the second year of our Associates programme; the launch of a new award for the sector; more development work and participatory democracy in Medway and the tour of our global arts project, ‘Send a Smile’.
Thanks
We are incredibly grateful to our Board of Trustees and staff who work tirelessly; our partners and members across the world, networks for arts orgs, homeless orgs and individuals; our funders including our individual givers, especially our Crowdfunders, Esmee Fairbairn Foundation, Paul Hamlyn Foundation, Linbury Trust, Albert Hunt Trust, Arts Council England, Stavros Niarchos Foundation, Calouste Gulbenkian Foundation. A special note of thanks to our friends at Calouste Gulbenkian Foundation for continuing to give us a home in their office.
It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.
The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.
The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:
In accordance with the company's articles, a resolution proposing that Clarkson Hyde LLP be reappointed as auditor of the company will be put at a General Meeting.
The trustees' report was approved by the Board of Trustees.
The trustees, who are also the directors of Arts And Homelessness International for the purpose of company law, 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).
Company Law 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, including the income and expenditure, of the charitable company for that year.
In preparing these financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping adequate 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 Companies Act 2006. 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.
Opinion
We have audited the financial statements of Arts And Homelessness International (the ‘charity’) for the year ended 31 March 2023 which comprise the statement of financial activities, the balance sheet and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).
In our opinion, the financial statements:
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 the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
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 performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from 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.
Other information
The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of 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 this gives rise to a material misstatement in the financial statements themselves. 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.
We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion:
the information given in the financial statements is inconsistent in any material respect with the trustees' report; or
sufficient accounting records have not been kept; or
the financial statements are not in agreement with the accounting records; or
we have not received all the information and explanations we require for our audit.
As explained more fully in the statement of trustees' responsibilities, the trustees, who are also the directors of the charity for the purpose 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, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charity’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 but to do so.
We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's 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 influence the economic decisions of users taken on the basis of these financial statements.
The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.
We gained an understanding of the legal and regulatory framework applicable to the charity and the industry in which it operates, and considered the risk of acts by the charity that were contrary to applicable laws and regulations, including fraud. We designed audit procedures to respond to the risk, recognising that 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 misrepresentations, or through collusion.
We focussed on laws and regulations which could give rise to material misstatement in the financial statements, including, but not limited to, the Companies Act 2006, Charities Act 2011 and UK tax legislation. Our tests included agreeing the financial statement disclosures to underlying supporting documentation and enquiries with management. There are inherent limitations in the audit procedures described above, and the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we would become aware of it. We did not identify any key audit matters in relation to irregularities, including fraud. As in all of our audits, we also addressed the risk of management override of internal controls, including testing journals and evaluating whether there was evidence of bias by the directors that represented a risk of material misstatement due to fraud.
A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.
Use of our report
This report is made solely to the charity’s trustees, as a body, in accordance with part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state 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 charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.
Clarkson Hyde LLP is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under of section 1212 of the Companies Act 2006.
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
Arts And Homelessness International is a private company limited by guarantee incorporated in England and Wales. The registered office is Union House, 111 New Union Street, Coventry, CV1 2NT.
The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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 charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
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 are allocated on the portion of the asset’s use.
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
Grants receivable
Training & consultancy
Training & consultancy
Staff Costs
Other Costs
Staff Costs
Other Costs
Fees
Communications
Travel Expenses
Overheads
Event expenses
Miscellaneous expenses
Cost of trustee meetings
The average monthly number of employees during the year was:
The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxationof Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.
Deferred income is included in the financial statements as follows:
There were no disclosable related party transactions during the year (2022 - none).